• Login
    View Item 
    •   OpenDocs Home
    • Institute of Development Studies Research Repository
    • K4D
    • K4D
    • View Item
    •   OpenDocs Home
    • Institute of Development Studies Research Repository
    • K4D
    • K4D
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Opportunities and Challenges for Taxing the Informal Economy and Subnational Taxation

    Thumbnail
    Download
    Opportunities and Challenges for Taxing the Informal Economy and Subnational Taxation (375.6Kb)
    Date
    2017-10
    Author
    Kundt, Thorben
    Metadata
    Show full item record
    Impact
    Abstract
    To 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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13836
    Citation
    Kundt, T.C. (2017) Opportunities and Challenges for Taxing the Informal Economy and Subnational Taxation, K4D Emerging Issues Report. Brighton, UK: Institute of Development Studies
    Is part of series
    K4D Emerging Issues report;
    Rights holder
    DFID
    Rights details
    https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
    Collections
    • K4D [937]

    About OpenDocs | OpenDocs Policy | Help | Contact Us | Send Feedback | Disclaimer and Cookies
     

     

    Browse

    All of OpenDocsCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    About OpenDocs | OpenDocs Policy | Help | Contact Us | Send Feedback | Disclaimer and Cookies