Tax and gender: why informality matters
Think tank: Institute of Development Studies
Author(s): Max Gallien; Eugénie Ribault; Michael Rogan; Vanessa van den Boogaard
March 26, 2025
This report from UK think tank the Institute of Development Studies highlights the significance of informality in understanding gendered tax burdens.
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.
