Taxing the informal economy: The current state of knowledge and agendas for future research

A Joshi, W Prichard, C Heady - The Journal of Development …, 2014 - Taylor & Francis
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 …

Institutionalised co-production: unorthodox public service delivery in challenging environments

A Joshi, M Moore - Journal of development studies, 2004 - Taylor & Francis
In developing countries in particular, services are often delivered through unorthodox
organisational arrangements that cannot simply be dismissed as relics of …

Informal sector taxation and enforcement in African countries: How plausible and achievable are the motives behind? A critical literature review

FYS Mpofu - Open Economics, 2021 - degruyter.com
Taxation is a fundamental tool for revenue generation, economy building and sustainability,
reducing market externalities, regulating trade, stimulating representation and achieving tax …

Democratic consolidation in Ghana: The role and contribution of the media, civil society and state institutions

P Arthur - Commonwealth & Comparative Politics, 2010 - Taylor & Francis
Following a democratic transition in 1992, Ghana has made significant efforts to promote a
liberal democratic culture and system of government. This paper provides an analysis of the …

Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe

G Dube, D Casale - Development Policy Review, 2019 - Wiley Online Library
Using a mixed‐methods approach, this article evaluates the equity implications of
Zimbabwe's presumptive tax system, introduced in 2005 to raise revenue from the country's …

" Creating" rural informality: the case of artisanal gold mining in Sub-Saharan Africa

G Hilson - SAIS Review of International Affairs, 2013 - muse.jhu.edu
This paper offers a new perspective on the origin of informal artisanal and small-scale
mining (ASM)—the low-tech, labor-intensive extraction and processing of mainly near …

Taxing the informal economy: Challenges, possibilities and remaining questions

A Joshi, W Prichard, C Heady - IDS Working Papers, 2013 - Wiley Online Library
Recent years have witnessed significantly increased attention to the challenge of taxing
small businesses in the informal sector. However, much of this recent attention has …

Informal sector tax administration in Zimbabwe

G Dube - Public administration and development, 2014 - Wiley Online Library
Governments have to raise revenue to finance public goods. This study analyses the
challenges that Zimbabwe, like most developing countries, faces in attempting to collect …

Expensive to be a female trader: The reality of taxation of flea market traders in Zimbabwe

W Ligomeka - 2019 - opendocs.ids.ac.uk
The proportion of economic activities that are categorised as informal or small-scale is
unusually high in Zimbabwe. Given the depressed state of the economy over an extended …

[PDF][PDF] The political approach to institutional formation, maintenance and change

A Leftwich - IPPG Discussion papers series, 2007 - assets.publishing.service.gov.uk
Here, I shall introduce the way in which institutions have always been at the heart of political
science and political analysis. But although the understanding of institutions in political …