Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

Bibliographic Data

ID12981499
AuthorsImaobong Akpan (corresponding author), Ma Josep Cascant-Sempere (0000-0001-7263-4123)
Year2022
Volume14
Issue3
Pages287-306
Publication date2022-08-22
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenuePoverty & Public Policy (JOURNAL)
Journal identifiersISSN: 1944-2858 • E-ISSN: 2194-6027
PublisherWiley (PUBLISHER • GB)
DOI10.1002/pop4.349
PMID36246485
OpenAlexW4292596017
LanguageEN
Citations received6
References cited12

Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization. The study draws on a survey of 451 traders in 12 markets, key informant interviews, and ethnographic research in four markets of two states. We find that in at least two situations taxation policies discriminated against women implicitly: (1) male tax collectors had higher incidences of harassment on all traders and (2) taxing traders with flat taxes penalized women, as they earned less than men but were taxed the same

Art · Economics · Economy · Ethnography · Humanities · Political science · Sociology · Welfare economics · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Taxation and Compliance Studies

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Open DOIOpen Access