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Gender and Informal Systems of Local Public Finance in Sierra Leone - Vanessa van den Boogaard at #CSW63

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ICTD researcher, Vanessa van den Boogaard, participated in this year's UN #CSW63 on a panel evaluating gender and the intersectional effects of tax laws.

Publicada em: Governo e ONGs
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Gender and Informal Systems of Local Public Finance in Sierra Leone - Vanessa van den Boogaard at #CSW63

  1. 1. International Centre for Tax and Development www.ictd.ac International Centre for Tax and Development www.ictd.ac Vanessa van den Boogaard Gender and informal systems of local public finance in Sierra Leone Research Fellow, International Centre for Tax and Development PhD candidate, University of Toronto 15 March 2019
  2. 2. International Centre for Tax and Development www.ictd.ac Tax and gender analysis has been too focused on formal tax policy and administration
  3. 3. International Centre for Tax and Development www.ictd.ac This overlooks the ways that individuals actually interact with tax systems in practice 0 2 4 6 8 10 12 1998 2003 2008 2013 PercentageofGDP Sierra Leone: Central government taxes on individuals relative to total taxes Income, capital gains, and profit taxes on individuals Total taxes excluding social contributions
  4. 4. International Centre for Tax and Development www.ictd.ac And has implications for how we understand gender inequities
  5. 5. International Centre for Tax and Development www.ictd.ac Case study: Gender and the realities of local public finance in Sierra Leone  Three districts in eastern and northern Sierra Leone  Household surveys (2013 and 2017)  Complementary qualitative data collection (2016-17)
  6. 6. International Centre for Tax and Development www.ictd.ac Key finding 1: User fees and informal taxes are significant Central government taxes Local government taxes Formal chiefdom taxes Informal chiefdom taxes User fees Informal user fees Informal taxes to non-state actors Illegal state levies Mean proportion of expenditures on tax per annum, average for tax type
  7. 7. International Centre for Tax and Development www.ictd.ac Key finding 2: Female-headed households pay fewer formal taxes, but more informal taxes 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% Incidence of personal income tax Incidence of payment: per cent of male: headed households Incidence of payment: per cent of female- headed households 0% 10% 20% 30% 40% 50% Incidence of informal taxes Incidence of payment: male- headed households Incidence of payment: female-headed households
  8. 8. International Centre for Tax and Development www.ictd.ac Key finding 3: Female-headed households face a higher tax burden for formal taxes…
  9. 9. International Centre for Tax and Development www.ictd.ac … as well as for user fees and informal taxes
  10. 10. International Centre for Tax and Development www.ictd.ac Conclusions  Need to take into consideration user fees and informal taxes in analyses of tax and gender  Need to consider implications for:  Intra-household divisions of money and power  Links between taxation and political representation  Taxpayer engagement with the state
  11. 11. International Centre for Tax and Development www.ictd.ac International Centre for Tax and Development www.ictd.ac Vanessa van den Boogaard Research Fellow, International Centre for Tax and Development PhD candidate, University of Toronto v.vandenboogaard@utoronto.ca @vvandenboogaard

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