East Africa Tax and Governance Network Intersectionality, Marginalisation and Gender Tax Inequality in Kenya A Working Paper ABOUT EATGN The East African Tax and Governance Network (EATGN) was founded in 2009 in Nairobi, Kenya, as a membership organisation of individuals and non-state actor institutions that share the understanding that taxation is fundamental in achieving social justice and development goals. EATGN is therefore a network of more than 16 organisations across the East Africa Community (EAC) specialising in taxation, governance, public policy, research and capacity building specifically working to create links between its various constituencies in the region to improve tax policy while deepening democratic governance. Of interest is the importance EATGN attaches to understanding tax management and how these shape policy outcomes. The network is working to establish strong and sustainable national tax justice platforms in the EAC by implementing a five-year strategic plan 2019-2023. This will be done through pursuit of substantial growth in research - to fill in the identified knowledge gaps, conduct evidence-based programming and facilitate policy dialogue. It also intendeds to achieve this through building its technical expertise and through the strengthening of its current partnerships while fostering new strategic linkages. To implement its activities over the next five years, EATGN works through a steering committee and country focal point organisations to find clarity, build concise momentum, develop agenda and work towards a common East African tax strategy for its membership in relation to current regional tax debates and policy-making processes. ABOUT TAXATION AND GENDER RESEARCH This study is a preliminary initiative to facilitate the conduct of gender research to understand tax inequality in Kenya. It hopes to spur interest from academia, policy makers, faith-based groups, private sector and civil society organisations (CSO), to understand and advocate for better tax policies within their spheres of influence to achieve sustainable development goals (SDGs). EATGN gratefully acknowledges Christian Aid for generously supporting this initiative. Coordinator: Leonard Wanyama, Email: [email protected] ©East Africa Tax and Governance Network (2019) All rights are reserved. No part of this publication may be reproduced or utilised in any form by any means, electronic or mechanical, including photocopying and recording, or by any information or storage and retrieval system, without permission in writing from the publisher. As copyright holders, EATGN requests due acknowledgment and a copy of the publication under which this document is cited. ABSTRACT This study is a desk-based review that serves as a preliminary examination of taxation in the marginalised areas of Kenya. It hopes to begin understanding the manifestation of tax disparities through gender lenses by identifying the factors enhancing marginalisation of women and minority groups due to unfair tax regimes or bad governance; and pinpointing the forces behind resource leakages, and how women and other minority groups or communities are excluded within mitigating measures. The study ultimately aims to recommend relevant actions that should be taken by Civil Society Organizations (CSOs), faith actors, government and other stakeholders. It also aims to develop an initial strategy and plan of action to ensure gender mainstreaming in tax governance is realised. ACKNOWLEDGEMENTS The publication of this working paper was made possible through the efforts of Kenneth Okwaro and coordination of by Leonard Wanyama of EATGN. The brief could not have been made possible without the financial assistance of the Christian Aid and thanks to the support of Jane Machira Gender Advisor, Maureen Olyaro Programme Manager, and Charles Opiyo Programme Officer. The study also benefitted from comments and backing of: Alvin Mosioma, Jason Braganza, Jared Maranga of Tax Justice Network Africa (TJNA), Carol Othim of the Global Alliance for Tax Justice (GATJ) and Robert Maganga of the Oxfam Kenya office whose ideas helped in the shaping of the paper. A special appreciation goes to Okumba Miruka who took time to review the study, Martijn Van De Kerkhof of The University of Edinburgh for the last-minute edits, and to the entire TJNA team who assisted logistically thanks to the hosting of EATGN within its premises. Lastly, EATGN would like to express its gratitude to members of its steering committee: Cyrus Nkusi, Governance for Africa (Rwanda); Andrew Chikowore, formerly of ActionAid International (Tanzania), Regina Navuga, Southern and Eastern Africa Trade, Information and Negotiations Institute –SEATINI (Uganda); Emma Wanyonyi, International Institute for Legislative Affairs (IILA) and Prime Nkezumukama, Centre d’Appui aux Initiatives Locales de Développement et d’Assistance Vulnérables (CIDEP) Burundi for their guidance throughout this process. Finally, EATGN would also like to appreciate the support of Nelly Busingye of Publish What You Pay (PWYP) who previously served as the steering committee chair of the network. INTERSECTIONALITY,MARGINALISATION AND GENDER TAX INEQUALITY IN KENYA Table of Contents Table of Contents List of Tables............................................................................................................................................ 4 List of Tables............................................................................................................................................ 4 List of Acronyms...................................................................................................................................... 5 List of Acronyms...................................................................................................................................... 1.0. Introduction.................................................................................................................................56 1.0 Introduction.................................................................................................................................6 1.1. Background to the paper ............................................................................................................. 6 1.1 Background to the paper ............................................................................................................. 1.2. Objectives of this paper............................................................................................................... 66 1.1. Objectives of this paper............................................................................................................... 1.3. Methodology................................................................................................................................ 8 6 2.0. Gender tax justice in Kenya – A review of Literature................................................................. 9 2.1. A background to the tax system in Kenya .................................................................................. 9 2.2. Gender discontent: Unjust taxation and inequality.................................................................... 11 3.0. Intersectionality – A conceptual framework............................................................................... 13 3.1. A background to intersectionality...............................................................................................13 3.2. Strands of intersectionality.......................................................................................................... 14 3.3. Utility of intersectionality in gender tax justice analysis............................................................ 15 3.4. The nexus of intersectionality and marginalization in Kenya.....................................................15 4.0. Intersectionality and gender tax justice in Kenya.......................................................................16 4.1. Turkana – Colonial neglect and post-colonial marginalisation...................................................16 4.2. Wajir – A portrait of poverty........................................................................................................17 5.0. Determinants of intersectionality in taxation among marginalised women in Kenya................ 19 5.1. Unpaid care work by women...................................................................................................... 19 5.2. Inequitable distribution of resources, public goods and services especially those impacting women......................................................................................................................................... 20 5.3. Gender differences in consumption............................................................................................ 21 5.4. Gender differences in property rights and asset ownership........................................................ 21 5.5. Structure of the tax regime.......................................................................................................... 22 5.6. Exclusion of women and minorities in fiscal decision-making processes...................................22 6.0. Strategy and Plan of Action......................................................................................................... 23 6.1. Key issues emerging from the analysis regarding drivers of taxation intersectionality experienced women in Kenya....................................................................................................24