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No Smoking Gun: Tobacco Taxation and Smuggling in Sierra Leone

Objective: To evaluate the common industry claim that higher tobacco taxation leads to higher levels of smuggling, particularly in a...

Beyond Greed: Why Armed Groups Tax

Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of why armed groups tax needs...

The Routledge Handbook of Smuggling

Published by: Routledge

The Routledge Handbook of Smuggling offers a comprehensive survey of interdisciplinary research related to smuggling, reflecting on key...

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

Published by: Institute of Development Studies

In low- and middle-income countries, informal workers are particularly vulnerable to the health and economic effects of the Covid-19...

Beyond Greed: Why Armed Groups Tax

Published by: Institute of Development Studies

Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of...

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

Published by: Institute of Development Studies

This briefing explores the Covid-19 pandemic, which has raised twin challenges for public revenue around the world. Governments have...