Hidden inequalities: Tax challenges of market women in Enugu and Kaduna states, Nigeria

This paper discusses the implicit tax biases that adversely affect women market traders in two states in Nigeria. Although on average they earnmuch less than their male counterparts, they pay the same amount of tax. The paper recommends a segmented system of presumptive taxation that is aligned to actual earnings. It also recommends the hiring of more women tax collection agents
https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/14500/ICTD_WP97.pdf?sequence=1&isAllowed=y