Joshi, Anuradha, Prichard, Wilson, Heady, Christopher J (2014) Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research. The Journal of Development Studies, 50 (10). pp. 1325-1347. ISSN 0022-0388. E-ISSN 1743-9140. (doi:10.1080/00220388.2014.940910) (KAR id:54598)
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| Official URL http://doi.org/10.1080/00220388.2014.940910 |
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Abstract
This paper reviews the literature on taxation of the informal economy, taking stock of key debates
on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent
growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and
citizen-state bargaining over taxation.
| Item Type: | Article |
|---|---|
| DOI/Identification number: | 10.1080/00220388.2014.940910 |
| Subjects: |
H Social Sciences > HJ Public Finance J Political Science |
| Divisions: | Faculties > Social Sciences > School of Economics |
| Depositing User: | Christopher Heady |
| Date Deposited: | 22 Mar 2016 12:55 UTC |
| Last Modified: | 29 May 2019 17:07 UTC |
| Resource URI: | https://kar.kent.ac.uk/id/eprint/54598 (The current URI for this page, for reference purposes) |
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