The second webinar of the ATI-ICTD Tax and Informality series answers the questions: how can tax policies more effectively target higher-income earners within informal sectors? What role can targeting and risk-based registration play? How can the taxation of professionals be approached?
The taxation of informal sectors is often motivated by the belief that some informal operators have substantial hidden income and represent an untapped source of tax revenue. Yet, as discussed in the first webinar of this series, increasing evidence shows that common approaches to taxing informality have often been disappointing in practice. Broad-based approaches have commonly failed to identify higher-income operators and instead primarily targeted low-income activities, raising questions about equity and revenue efficiency.
Objectives
The objective of the webinar is to explore how tax approaches can more effectively target higher-income earners within informal sectors. The webinar will bring together perspectives from research and practice, focusing on targeting, risk-based registration and the taxation of professionals, with a practical and forward-looking discussion of these approaches.
Speakers
- Max Gallien, Research Director, ICTD
- Ronald Waiswa, African Tax Administration Forum
- Daisy Ogembo, Senior Research Fellow, ICTD
The session will be moderated by Henrique Alencar, Oxfam and ATI Consultative Group 1 Co-Coordinator. The floor language will be English with simultaneous interpretation into French and Spanish.
About the Tax and informality webinar series
Under Action 1 of the ATI Seville Declaration on Domestic Revenue Mobilisation, ATI members have committed to support domestic revenue mobilisation on the basis of fair, gender-responsive and environmentally sensitive tax policies, as well as fair, efficient, effective and transparent revenue administrations.
Within the framework of Action 1, the collaboration between the Addis Tax Initiative (ATI) and the International Centre for Tax and Development (ICTD) provides an opportunity to facilitate dialogue on how tax administrations can engage with informality in ways that support fair and effective domestic revenue mobilisation.
The webinar series, planned for the last quarter of 2026, consists of three webinars addressing key topics including taxation of informal sectors, targeting higher-income operators in the informal sector, and alternative approaches to broadening the tax base. The series will build on ICTD’s Tax and Informality Community of Practice and draw on existing discussions and priorities to identify relevant topics for continued exchange.
