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    Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

    Fiscalisation de l’économie informelle: défis, possibilités et questions en suspens

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    French version (660.6Kb)
    Date
    2013-10
    Author
    Joshi, Anuradha
    Prichard, Wilson
    Heady, Christopher
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    Abstract
    There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.
     
    Il y a un plus grand intérêt à taxer l'économie informelle dans les pays en développement. Ce document examine la nécessité de lui accorder une plus grande priorité, et il suggère que les politiciens et les chercheurs se concentrent moins sur les questions de conception technique et plus sur les stratégies qui visent à encourager la conformité et les réformes politiques et institutionnelles.
     
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11257
    Citation
    Joshi, A, Prichard, W. and Heady, C. (2013) Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions? ICTD Research in Brief 3. Brighton: IDS.
    Joshi, A, Prichard, W. and Heady, C. (2013) Fiscalisation de l’économie informelle: défis, possibilités et questions en suspens, ICTD Résumé des Recherches 3, Brighton: IDS
    Is part of series
    ICTD Research in Brief;3
    More details
    http://www.ictd.ac/publication/7-policy-briefing/74-ictd-research-in-brief-issue-3-taxing-the-informal-economy-challenges-possibilities-and-remaining-questions
    Rights holder
    © ICTD
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Sponsor
    DfID, NORAD.
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    • International Centre for Tax and Development [411]

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