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dc.contributor.authorSempere, Kas
dc.coverage.spatialNigeriaen
dc.date.accessioned2018-05-31T13:07:49Z
dc.date.available2018-05-31T13:07:49Z
dc.date.issued2018-05-30
dc.identifier.citationSempere,K. (2018) Tax Unrest Among Market Traders: The Local Side of ActionAid´s International Tax Justice Campaign in Nigeria ICTD Working Paper 80: Brightonen
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13789
dc.description.abstractTax justice has become a popular concept, and a number of international tax justice campaigns have exposed aspects such as the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level is less well-known. The impact of campaigns to end tax havens and harmful tax competition may seem far from the lives and day-to-day tax struggles of many people living in poverty, including market traders in the informal sector. ActionAid, an international non-governmental organisation (NGO), managed, not without challenges, to integrate tax claims of market traders – such as multiple taxation – into its international tax justice campaign in Nigeria. Possibly more could have been done to include additional complaints from traders, such as those facing sudden and steep tax increases and tax harassment, and to support their actions – their visits and letters to the government, in addition to their tax strikes. Overall, however, ActionAid succeeded in linking their campaign at the local, national and international levels, retaining relevance at each of these levels by identifying different targets that could be influenced. ActionAid’s work is a positive example for other tax justice campaigns willing to give a stronger voice to market traders. Borrowing some concepts from social movement theory, this paper narrates the campaign’s journey, with a focus on how the market traders’ own tax challenges were integrated.en
dc.description.sponsorshipDFIDen
dc.description.sponsorshipBill and Melinda Gates Foundationen
dc.language.isoenen
dc.publisherIDSen
dc.relation.ispartofseriesICTD Working Paper;80
dc.rightsThis is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International licence, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcodeen
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectGovernanceen
dc.titleTax Unrest Among Market Traders : The Local Side of ActionAid´s International Tax Justice Campaign in Nigeriaen
dc.typeSeries paper (IDS)en
dc.rights.holder© Institute of Development Studies, 2018en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionNAen
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International licence, which permits downloading and sharing provided the original authors and source are credited – but the 
work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode
Except where otherwise noted, this item's license is described as This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International licence, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode