Person

Michael Rogan

Michael Rogan

Associate Professor, Rhodes University

Michael Rogan is an Associate Professor in the Department of Economics and Economic History and the Neil Aggett Labour Studies Unit (NALSU) at Rhodes University.

Since 2011 he has been a research associate in the global research and advocacy network, Women in Informal Employment: Globalizing and Organizing (WIEGO). He holds a PhD and a Master’s degree in Development Studies and a Bachelor of Arts in International Studies from the University of Washington in Seattle. His research interests include: gender, informal employment, health, poverty and inequality, and education and skills development.

Publications

Brief

Simplified Taxation in Africa: What We Know – and Need to Know

ICTD Policy Brief 15

Most economic operators in Africa are small and informal firms that fall under the purview of presumptive or simplified tax regimes (STRs). These taxes are expected to fulfil a range of functions, from raising revenue to facilitating formalisation and improving revenue authorities’ data, and...

Max Gallien
Max Gallien & 5 others

10 February 2025

Journal Article

The taxed informal economy: Fiscal burdens and inequality in Accra

We find that the majority of informal sector operators in this context pay a range of taxes and fees, which together amount to a significant burden, especially for low earners.

3 December 2024

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