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dc.contributor.authorJoshi, Anuradha
dc.contributor.authorPrichard, Wilson
dc.contributor.authorHeady, Christopher
dc.date.accessioned2018-04-30T09:00:24Z
dc.date.available2018-04-30T09:00:24Z
dc.date.issued2014-08-26
dc.identifier.citationJoshi, A., Prichard, W. and Heady, C. (2014) Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research, The Journal of Development Studies, 50:10, 1325-1347, DOI: 10.1080/00220388.2014.940910en
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/13663
dc.description.abstractThis paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation.en
dc.language.isoenen
dc.publisherTaylor and Francisen
dc.relation.ispartofseriesThe Journal of Development Studies;
dc.rights© 2014 The Author(s). Published by Taylor & Francis.This is an Open Access article. Non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly attributed, cited, and is not altered, transformed, or built upon in any way, is permitted. The moral rights of the named author(s) have been asserteden
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectGovernanceen
dc.titleTaxing the Informal Economy: The Current State of Knowledge and Agendas for Future Researchen
dc.typeArticleen
dc.rights.holder© 2014 The Author(s). Published by Taylor & Francis.en
dc.identifier.externalurihttps://www.tandfonline.com/doi/abs/10.1080/00220388.2014.940910en
dc.identifier.teamGovernanceen
dc.identifier.doi10.1080/00220388.2014.940910
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rioxxterms.identifier.projectDefault projecten
rioxxterms.versionNAen
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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