{"title":"税收政策是否歧视女商人？研究尼日利亚非正规市场的性别框架。","authors":"Imaobong Akpan, Mª Josep Cascant-Sempere","doi":"10.1002/pop4.349","DOIUrl":null,"url":null,"abstract":"<p><p>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.</p>","PeriodicalId":43903,"journal":{"name":"Poverty & Public Policy","volume":"14 3","pages":"287-306"},"PeriodicalIF":1.0000,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9541538/pdf/","citationCount":"0","resultStr":"{\"title\":\"Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria.\",\"authors\":\"Imaobong Akpan, Mª Josep Cascant-Sempere\",\"doi\":\"10.1002/pop4.349\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><p>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.</p>\",\"PeriodicalId\":43903,\"journal\":{\"name\":\"Poverty & Public Policy\",\"volume\":\"14 3\",\"pages\":\"287-306\"},\"PeriodicalIF\":1.0000,\"publicationDate\":\"2022-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9541538/pdf/\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Poverty & Public Policy\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1002/pop4.349\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"2022/8/22 0:00:00\",\"PubModel\":\"Epub\",\"JCR\":\"Q3\",\"JCRName\":\"SOCIAL WORK\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Poverty & Public Policy","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1002/pop4.349","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2022/8/22 0:00:00","PubModel":"Epub","JCR":"Q3","JCRName":"SOCIAL WORK","Score":null,"Total":0}
Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria.
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.
期刊介绍：
Poverty is worldwide, but empirical studies of poverty, income distribution, and low-income aid programs for citizens have thus far been more common in America, Canada, Australia, and the major industrial nations of Europe. American and Canadian studies of poverty, income issues, and social welfare programs have, to an extent, been insular in scope. Poverty & Public Policy (PPP) is a global journal. In much of the world, including Central and South America, Africa, the Middle East and much of Asia, there are important studies of poverty, income and aid programs; little has been integrated into the scholarly literature, however, which is an oversight this journal aims to correct. Poverty & Public Policy publishes quality research on poverty, income distribution, and welfare programs from scholars around the globe. PPP is eclectic, publishing peer-reviewed empirical studies, peer-reviewed theoretical essays on approaches to poverty and social welfare, book reviews, data sets, edited blogs, and incipient data from scholars, aid workers and other hands-on officials in less developed nations and nations that are just beginning to focus on these problems in a scientific fashion.
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