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dc.contributor.authorSiebert, Marius
dc.contributor.authorMbise, Anna
dc.coverage.spatialTanzaniaen
dc.date.accessioned2018-12-03T09:57:31Z
dc.date.available2018-12-03T09:57:31Z
dc.date.issued2018-11-30
dc.identifier.citationSiebert, M. and Mbise, A. (2018) Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets, ICTD Working Paper 89, IDS: Brightonen
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14157
dc.description.abstractIn 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.sponsorshipUKAIDen
dc.description.sponsorshipBill and Melinda Gates Foundationen
dc.language.isoenen
dc.publisherIDSen
dc.relation.ispartofseriesICTD Working Paper;89
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectGovernanceen
dc.titleToilets Not Taxes: Gender Inequity in Dar es Salaam’s City Marketsen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies, 2018en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionNAen
rioxxterms.funder.project9ce4e4dc-26e9-4d78-96e9-15e4dcac0642en


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