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...

In developing countries in particular, services are often delivered through unorthodox organisational arrangements that cannot simply be dismissed as relics of 'traditional' institutions, or as incomplete modern organisations. Some have emerged recently, and represent institutional adaptations...