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This paper examines the challenges posed by the COVID-19 pandemic on the existing health inequalities disproportionately affecting vulnerable populations. It explores the impact of COVID-19 pandemic response measures to "curb the spread" on informal sector workers in Ghana. In Ghana, like many other developing countries, the informal sector was impacted by a higher risk of exposure to the COVID-19 infection and the slew of pandemic response measures, for example, lockdowns and stay-at-home orders, as well as guidelines around social distancing implemented by their governments. Given the high level of precarity that undergirds work in the informal sector and the intersectional forces that contribute to and maintain their marginality—class, race, ethnicity, gender, religion, and geographic location—this paper creates a space for dialogue about the unintended consequences of pandemic response measures on the livelihood security of informal sector workers. [ABSTRACT FROM AUTHOR]

This paper argues that in many sociological theorizing on gender, work, and employment, relatively little is known about how men who engage in female dominated informal works make sense of their gendered identities. Drawing from qualitative research in a rapidly urbanizing Ghanaian city, we examine the meanings and implications of men's involvement in gender atypical informal works. An unpacking of the constructions of gendered identity reveals the situative strategies that men may deploy to maintain, embolden, and/or adjust their masculinities congruent with dominant cultural scripts. In the end, we argue that men who engage in traditionally feminine work are accused of failing to herald the mainstreaming of the fulfillment of hegemonic masculinity which is a necessary cultural milestone. [ABSTRACT FROM AUTHOR]

The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana's efforts to improve domestic revenue mobilization. This paper computes and examines tax gap and compliance burden among micro and small businesses which constitute more than 90% of Ghana's informal economy. Using data on 485 businesses in Ghana, the study finds that while some businesses underpay their taxes, surprisingly others actually pay more than expected. The average tax gap is computed to be about GHC 109.2 (US$19.2). Small businesses are associated with a higher tax gap of 24.9% compared to their micro counterparts. Moreover, we find that as compliance burden increases, the tax gap also increases, albeit significant variation in the effect of compliance burden on tax gap across regions and different tax handles. JEL Classification: H25, H26, H27, H32 [ABSTRACT FROM AUTHOR]