Joshi, Anuradha; Prichard, Wilson; Heady, Christopher - In: Journal of Development Studies 50 (2014) 10, pp. 1325-1347
This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse...