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Effective Taxation of Informal Sector through Local Community Partnership

By and large, as citizens begin to see value for money, the burden of enforcement becomes lighter. People will pay taxes when they see the good use that tax revenues are put to. Encouraging tax compliance demands not only lowering costs but also str…

The Informal Sector in Francophone Africa: The Other side of Weak structural transformation

This paper explores the relationship between slow structural transformation and the growth of the informal sector in francophone Africa, where formal firms and labor-intensive manufacturing have not grown as they did in Asia. We offer a set of expla…

Stokvels: An Instrument for Income Generation and Wealth Creation?

Stokvels are increasingly being recognised as a solution to contribute to income generation and wealth creation, especially amongst low-income earners who are excluded from the formal financial markets. This study investigates the contribution of st…

Taxing the Informal Economy is not a Silver Bullet for Financing Development - or the COVID-19 Recovery

Taxing the informal economy neither guarantees substantial new revenue nor a fairer tax system. Instead, it risks increasing the burden on some of the most vulnerable groups. In the middle of an economic crisis, this would serve to reinforce deeply …

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