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Tax and Gender: Why Informality Matters

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posted on 2025-03-24, 13:58 authored by Max GallienMax Gallien, Eugenie Marie Victorine RibaultEugenie Marie Victorine Ribault, Michael Rogan, Vanessa van den Boogaard

Recent policy debates have increasingly focused on the gendered impacts of taxation, yet much of this work is rooted in high-income contexts, overlooking the realities of low- and middle-income countries where most individuals, particularly women, work in the informal sector. This policy brief highlights the significance of informality in understanding gendered tax burdens. By synthesising recent research, this policy brief explores how informal sector taxation affects men and women differently, its policy implications, and the research needed to advance a feminist fiscal agenda.

History

Publisher

Institute of Development Studies

Citation

Gallien, M.; Ribault, E.; Rogan, M. and van den Boogaard, V. (2025) Tax and Gender: Why Informality Matters, ICTD Policy Brief 16, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2025.019

Series

ICTD Policy Brief 16

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  • VoR (Version of Record)

IDS Item Types

ICTD Policy Brief; Series paper (non-IDS)

Copyright holder

Institute of Development Studies

Language

en

Pagination

12pp

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    International Centre for Tax and Development

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