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dc.contributor.authorKundt, Thorben
dc.identifier.citationKundt, T.C. (2017) Opportunities and Challenges for Taxing the Informal Economy and Subnational Taxation, K4D Emerging Issues Report. Brighton, UK: Institute of Development Studiesen
dc.description.abstractTo date, international support to taxation and domestic revenue mobilisation has been rather strongly focused on the national level. For instance, DFID’s centrally managed programmes, and HMRC’s capacity work, have considered national taxation collected by a central revenue authority. However, there might be some compelling arguments to extent support to levels others than the national level. This report considers two distinct areas: (1) the informal sector (which is, by definition, outside of the national economy), and (2) the subnational level. In particular, the report focuses on the revenue, growth and governance implications of taxation in these areas and provides some recent experience from developing countries.en
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesK4D Emerging Issues report;
dc.subjectEconomic Developmenten
dc.titleOpportunities and Challenges for Taxing the Informal Economy and Subnational Taxationen
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  • K4D [384]
    K4D supports learning and the use of evidence to improve the impact of development policy and programmes. The programme is designed to assist DFID and other partners to be innovative and responsive to rapidly changing and complex development challenges.

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