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    Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

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    Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (626.8Kb)
    Date
    2014-08-26
    Author
    Joshi, Anuradha
    Prichard, Wilson
    Heady, Christopher
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    Abstract
    This 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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13663
    Citation
    Joshi, 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: 10.1080/00220388.2014.940910
    DOI
    10.1080/00220388.2014.940910
    Is part of series
    The Journal of Development Studies;
    More details
    https://www.tandfonline.com/doi/abs/10.1080/00220388.2014.940910
    Rights holder
    © 2014 The Author(s). Published by Taylor & Francis.
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    • Journal Articles - External [375]
    • International Centre for Tax and Development [386]

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