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Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

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IMPORTANT: Aquest repositori està en una versió antiga des del 3/12/2023. La nova instal.lació está en https://roderic.uv.es/

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

dc.contributor.author	Akpan, Imaobong
dc.contributor.author	Cascant Sempere, María Josep
dc.date.accessioned	2023-03-23T08:47:00Z
dc.date.available	2023-03-24T05:45:06Z
dc.date.issued	2022	es_ES
dc.identifier.citation	Akpan, I., & Cascant-Sempere, Mª J. (2022). Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria. Poverty & Public Policy, 14, 287– 306.	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/85860
dc.description.abstract	Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization. The study draws on a survey of 451 traders in 12 markets, key informant interviews, and ethnographic research in four markets of two states. We find that in at least two situations taxation policies discriminated against women implicitly: (1) male tax collectors had higher incidences of harassment on all traders and (2) taxing traders with flat taxes penalized women, as they earned less than men but were taxed the same.	es_ES
dc.language.iso	en	es_ES
dc.publisher	Wiley	es_ES
dc.subject	gender	es_ES
dc.subject	informal trade	es_ES
dc.subject	Nigeria	es_ES
dc.subject	policymaking	es_ES
dc.subject	taxation	es_ES
dc.title	Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::SOCIOLOGÍA	es_ES
dc.identifier.doi	10.1002/pop4.349	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES