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

Research in Brief

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

October 2021
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

Rethinking Formalisation: A Conceptual Critique and Research Agenda

October 2021
Max Gallien, Vanessa van den Boogaard

Working Paper

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

September 2021
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement

May 2021
Thomas Cantens, Gaël Raballand

Policy Brief

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

April 2021
Max Gallien, Vanessa van den Boogaard, Mick Moore

Working Paper

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

March 2021
Vanessa van den Boogaard, Fabrizio Santoro

Journal Article

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

July 2020
Tom Goodfellow, Olly Owen

Working Paper

Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets

November 2018
Marius Siebert, Anna Mbise

Working Paper

Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

November 2018
Vanessa van den Boogaard

Journal Article

Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications

October 2018
Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao

Journal Article

Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

August 2018
Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao

Research in Brief

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone

June 2018
Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao

In person

26 October 2022 – 15:00

•

Timezone: Europe/Helsinki

Katajanokanlaituri 6b, Helsinki, Finland
Giulia Mascagni presents at the WIDER Seminar Series on 26 October 2022 in Finland. Register today for this hybrid event!

Virtual

3 May 2022 – 17:00

•

Timezone: Europe/London

We are thrilled to officially launch the ‘Routledge Handbook of Smuggling’ with an introduction by its editors, some of its authors, and a discussion of key issues in the contemporary study of smuggling. Confirmed speakers: Max Gallien, Research Fellow, Institute

Virtual

11 May 2021 – 14:00

•

Timezone: Europe/London

This upcoming webinar, Informal taxation and community-driven development: Evidence from south-central Somalia, is part of a series of 5 seminars on Tax and Development jointly organised by the Chr. Michelsen Institute and the TaxCapDev-network. The webinar series features ongoing research

15 July 2020 – 14:00

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Institute of Development Studies, University of Sussex, Library Road, Falmer, Brighton, UK

COVID-19 has had a huge impact on the health and economies of countries all over the world. Some of the hardest hit have been low-income informal sector workers. This event will discuss the impacts the global pandemic has had so

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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