dc.contributor.author | Siebert, Marius | |
dc.contributor.author | Mbise, Anna | |
dc.coverage.spatial | Tanzania | en |
dc.date.accessioned | 2018-12-03T09:57:31Z | |
dc.date.available | 2018-12-03T09:57:31Z | |
dc.date.issued | 2018-11-30 | |
dc.identifier.citation | Siebert, M. and Mbise, A. (2018) Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets, ICTD Working Paper 89, IDS: Brighton | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14157 | |
dc.description.abstract | In this paper we examine market taxation in Dar es Salaam from a gender perspective. We do not find any evidence of gender bias in the way market traders are taxed, but we do find a major gender issue that we did not expect – toilet fees. Female traders pay up to 18 times more for their daily use of the market toilets than they pay as market tax. High toilet fees have a differential and adverse impact on women, who require toilets more frequently than men, and have fewer alternatives. This shows that a focus on formal taxation systems does not reveal all complex linkages between gender and taxation in the informal sector of developing countries. A gender-aware perspective on market taxation requires us to look wholistically at gender-differentiated patterns of use and funding of collective goods and services. | en |
dc.description.sponsorship | UKAID | en |
dc.description.sponsorship | Bill and Melinda Gates Foundation | en |
dc.language.iso | en | en |
dc.publisher | IDS | en |
dc.relation.ispartofseries | ICTD Working Paper;89 | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/4.0/ | en |
dc.subject | Governance | en |
dc.title | Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets | en |
dc.type | Series paper (non-IDS) | en |
dc.rights.holder | © Institute of Development Studies, 2018 | en |
dc.identifier.team | Governance | en |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | NA | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |