Brief

ICTD Policy Brief 16

Tax and Gender: Why Informality Matters

Published on 26 March 2025

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.

Cite this publication

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

Authors

Max Gallien

Research Fellow

Michael Rogan

Associate Professor, Rhodes University

Vanessa van den Boogaard

ICTD Research Fellow

Publication details

published by
Institute of Development Studies
doi
https://doi.org/10.19088/ICTD.2025.019
language
English

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