Tax and Informality

Research Theme

Informality and Tax

While research has historically focused on formal systems of taxation and user fees, there is mounting evidence of the importance of “informal” taxation for average taxpayers in much of Africa. While lying outside of statutory laws, the “tax-like” payments – which include informal user fees, informal contributions to community development projects, and informal payments to both state and non-state officials – impose a significant burden on many taxpayers, while playing a critical role in financing local public goods and services and shaping broader local governance.

Our research aims to map the extent, composition and experiences of these payments, and to understand their implications for livelihoods, fiscal decentralisation, service delivery and broader local governance reform. One strand of our work looks closely at taxation in fragile settings, examining the challenges, risks, and opportunities it presents for peacebuilding, state-building, and citizen engagement.

We have also established a Community of Practice on Informality and Tax, a global network of practitioners and scholars committed to improving both knowledge and policy on how tax authorities engage with informal economies.

Tax and Informality

Led By

Informality and Tax Library

Partner Publication

Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector

January 2023
Nana Akua Anyidoho, Max Gallien, Ghida Ismail, Florian Juergens-Grant, Michael Rogan, Vanessa van den Boogaard

Journal Article

Financing governance beyond the state: Informal revenue generation in south-central Somalia

October 2022
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2022
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

August 2022
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

June 2022
Giovanni Occhiali, Max Gallien

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

May 2022
Mick Moore

Journal ArticlePartner Publication

Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo

March 2022
Pablo Balán, Augustin Bergeron, Gabriel Tourek, Jonathan Weigel

Journal Article

Co-financing community-driven development through informal taxation: Evidence from south-central Somalia

March 2022
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

Taliban Taxation in Afghanistan: (2006-2021)

March 2022
Rahmatullah Amiri, Ashley Jackson

Book

The Routledge Handbook of Smuggling

December 2021
Max Gallien, Florian Weigand

Partner Publication

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

December 2021
Max Gallien, Vanessa van den Boogaard

Working Paper

Beyond Greed: Why Armed Groups Tax

November 2021
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, Florian Weigand
16 October 2017 – 09:00

•

Best Western Premier Garden Hotel, Berkeley Road, Entebbe, Uganda

The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &

12 September 2017 – 09:00

•

Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax

Current

Traditional Leaders, Taxation, and Statebuilding in Sierra Leone

Start date: 01/04/2024

Current

Informal Taxation and Gender in the Informal Economy in Accra

Start date: 30/09/2021

Current

The Logic of Armed Group Taxation

Start date: 15/10/2020

Completed

The Role of Fiscal Policies in Cannabis Legalisation: Learning from Malawi’s Experience

Start date: 01/06/2024

Completed

Aiding the War & Neglecting Citizens: International Donor Policy

Start date: 07/09/2022

Completed

Not-so-freeway- informal taxation and the everyday cost of conflict in Northeast India

Start date: 02/11/2022

Completed

Taxpayer engagement and government accountability in Kenya

Start date: 01/11/2022

Completed

Informal taxation and gender in the informal economy in Accra

Start date: 01/11/2022

Completed

Assessing the capability of market vendors in promoting good tax governance in local councils in Malawi

Start date: 01/11/2022

Completed

Taliban Taxation System in Afghanistan

Start date: 01/02/2021

Completed

What is the incidence of informal taxation on inequality in access to school?

Start date: 18/01/2021

Completed

Tax and Gender in the Democratic Republic of the Congo

Start date: 01/03/2021
Alex Kombat
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Research Affiliate
Eugénie Ribault
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Doctoral Fellow
Headshot of Ezera Madzivanyika
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Research Affiliate
Frederik Heitmüller
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Associate Postdoctoral Fellow
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Michael Rogan
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Najibullah Nor Isak
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Research Affiliate
Nana Akua Anyidoho
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Research Affiliate
Nicolas Orgeira Pillai
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Doctoral Fellow
Headshot of Oyebola Okunogbe
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Research Affiliate
Rhiannon McCluskey
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Research Affiliate
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Seid Yimam Mohamed
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Doctoral Fellow
Tanya Bandula-Irwin
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Research Affiliate
Umair Javed
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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