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Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

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  • van den Boogaard, Vanessa

Abstract

This paper considers how men and women in eastern and northern Sierra Leone interact differently with formal and informal revenue collection. It argues that the literature on tax and gender equity needs to be expanded in low-income countries to pay greater attention to the ways that citizens pay for public services in practice. It shows that formal taxation affects a very small proportion of the population, and especially of the female population. The reality is that women primarily pay for services at the local level through informal revenue contributions, which has the potential to reinforce gender inequities on account of the implications for intra-household divisions of power and lack of associated opportunities for political representation.

Suggested Citation

  • van den Boogaard, Vanessa, 2018. "Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone," Working Papers 14127, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:14127
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14127
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    Cited by:

    1. Max Gallien & Vanessa van den Boogaard, 2023. "Formalization and its Discontents: Conceptual Fallacies and Ways Forward," Development and Change, International Institute of Social Studies, vol. 54(3), pages 490-513, May.

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    Governance;

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