indirect taxes such as valueadded or excise taxes can put a greater burden on poor women because women tend to consume goods and services that benefit families health education and nutrition barnett and grown because mens businesses were much more likely to use unpaid family labour some of the valueadded was not costed and hence not taxed women entrepreneurs were more likely to be in the trade sector where the vat rate was per cent while male entrepreneurs were in the production sector where the rate was per cent recent budget analysis shows that the ratio of tax to overall government revenue is extremely low in many developing countries compared with developed countries estimates from the early s suggest that the ratio ranges from around per cent in bangladesh and india and per cent in nigeria to about per cent in barbados and botswana compared with to per cent in australia and the united states of america and per cent in sweden barnett and grown