Examining the Gendered Effects of Informal Taxation in the Informal Economy in Ghana through an intersectional lens.


Daniel Amoah, Memorial University

The informal economy is prevalent in many developing countries. The sector is however bedevilled with many challenges. The COVID-19 pandemic has exacerbated pre-existing inequities. Recent years have seen debates around the relationships among informal workers and the state, informal taxation, and social protection for informal workers in Ghana. There is growing recognition among researchers and policymakers that despite their informal status, many informal firms still do pay a variety of formal/ informal fees and taxes. Such payments are often not equally distributed among informal workers. This research highlights the effects that these fees and taxes can have on different groups and the urgent need for expanding empirical research on this subject. However, informal taxation is an unexplored area in Ghana despite the country’s high rate of informality. To fill this research gap, this study asks two important research questions. To what degree are tax burdens within the informal economy in Ghana gendered? How has the COVID-19 pandemic affected and possibly worsened the vulnerabilities of various groups in the informal economy in Ghana? This study attempts to bridge this knowledge gap through the intersectionality framework to deepen the knowledge base on this issue, both for the context of Ghana and the wider scholarship on informality, gender, and tax. The particular focus here lies on the gendered effects of informal taxation. The study uses qualitative methods through in-depth semi structured interviews, focus group discussions, key informant interviews, and informal observation to examine these experiences in selected urban neighbourhoods - Accra Metropolitan Assembly (AMA) and Kumasi Metropolitan Assembly (KMA), in two of Ghana’s largest cities.

This paper will be presented at the following session: