Abstract

This study investigates the psychosocial impacts of gender-inclusive tax reforms, with a specific
focus on Nigeria's 2025 Tax Act. While such reforms aim to correct structural biases, their
psychological consequences for men and women remain critically underexplored. Employing a
sequential mixed-methods design including a survey of 402 adults and in-depth qualitative
interviews, this research examines how the reform influences mental well-being, self-esteem, and
the �ǣgendered psychological contract��� within Nigeria's unique context of high informality and
public distrust. Findings reveal a stark perception gap: 71% of women rated the tax system as
unfair compared to 39% of men, with this perceived inequity strongly correlating with higher
psychological distress among women (r = 0.57). The data further indicates that the Act's
progressive provisions, though positively associated with women's sense of economic recognition,
are undermined by administrative complexity and persistent informal levies. Crucially, the study
identifies that the reform's success is heavily mediated by non-fiscal factors, including the absence
of care infrastructure and entrenched social norms. The study concludes that a purely technical
approach to reform is insufficient and recommends a holistic policy paradigm. This includes
legislating mandatory gender-impact audits, creating simplified �ǣpresumptive tax shield���
pathways for informal workers, and integrating fiscal policy with social investment through
mechanisms like a �ǣCare Recognition Credit.��� Only through such integrated measures can tax
policy transform from a source of stress into a foundation for psychologically sustainable and
equitable development.

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