Toilet Not Taxes: Gender Inequity in Dar es Salaam’s City Markets

Citation:

Siebert, Marius and Anna Mbise. 2018. “Toilet Not Taxes: Gender Inequity in Dar es Salaam’s City Markets.” ICTD Working Paper 89, ICTD (The International Center for Tax and Development), Brighton. 

Authors: Marius Siebert, Anna Mbise

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. 

 

Keywords: tax, gender, toilets, informal sector, service provision, hygiene, local authorities, tanzania, Dar es Salaam, gender and tax, informal taxation, market traders

Topics: Economies, Informal Economies, Public Finance, Gender Regions: Africa, East Africa Countries: Tanzania

Year: 2018

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