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Brief

ICTD Research in Brief 3

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

Published on 1 October 2013

There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.

This research briefing draws on ICTD Working Paper 4 entitled Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions.

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Joshi, A, Prichard, W. and Heady, C. (2013) Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions? ICTD Research in Brief 3. Brighton: IDS.

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Authors

Image of Anuradha Joshi

Anuradha Joshi

Research Fellow

Image of Wilson Prichard

Wilson Prichard

IDS Research Fellow and ICTD Chief Executive Officer

Christopher Heady

Publication details

published by
ICTD and IDS
language
English and French

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