Indirect taxes, such as value-added 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, 2004). Because men's businesses were much more likely to use unpaid family labour, some of the value-added was not costed and hence not taxed. Women entrepreneurs were more likely to be in the trade sector where the VAT rate was 10 per cent, while male entrepreneurs were in the production sector where the rate was 5 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 2000s suggest that the ratio ranges from around 8 per cent in Bangladesh and India and 10 per cent in Nigeria, to about 32 per cent in Barbados and Botswana, compared with 29 to 30 per cent in Australia and the United States of America and 51 per cent in Sweden (Barnett and Grown, 2004).