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Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

This paper considers how men and women in eastern and northern Sierra Leone interact differently with formal and informal revenue collection. It argues that the literature on tax and gender equity needs to be expanded in low-income countries to pa…

Informality and Inclusive Growth in Sub Saharan Africa

The connection between informality and the inclusiveness of economic growth is quite complex and varies in different contexts. Firstly, the authors find that the informal sector promotes inclusive growth through providing an alternative to unemplo…

Vulnerability in Employment: Evidence from South Africa

The high levels of poverty and unemployment in South Africa, have led to an emphasis on jobs as a solution to these problems. The subject of job creation in South Africa, is at the forefront of the most important economic policy documents, ever sinc…

Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana

The progress of decentralization efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains. This paper correspondingly provides a gro…

Co-financing Community-driven Development through Informal Taxation: Experimental Evidence from South-Central Somalia

Community contributions are often required as part of community-driven development (CDD) programmes, with payment encouraged through matching grants. However, little remains known about the impact of matching grants, or the implications of requiring…

Co-financing Community-driven Development through Informal Taxation: Experimental Evidence from South-Central Somalia - Summary

Community-driven development (CDD) has long been embraced by international development partners as a means of delivering public goods and strengthening social capital and cohesion, particularly in fragile contexts. To receive external support, CDD p…

Explaining Informal Taxation and Revenue Generation: Evidence from South-central

Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude …

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like cha…

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