informality as a continuum consisting of four degrees. The quantitative data includes 516 manufacturing enterprises which are …

different informality definitions. The first is binary, based on whether firms pay taxes. The second captures five categories of … registration with the authorities, and the third definition relates to three groupings of the informality status of a firm …'s workers. Depending on the informality concept used, formalization has positive, insignificant, and negative performance …

different sectors and the impact of tax changes on the extent of informality in developing countries is, however, very limited …

and implicitly mistaken for lucrative tax bases. First, I critically interrogate current conceptualizations of informality … to highlight how the informality that materially affects revenue mobilization goes beyond the hitherto narrow focus on … the visible informal sectors. I then demonstrate that informality is only one among many factors negatively associated …

Despite rapid economic growth in recent decades, informality remains a persistent phenomenon in the labour markets of … many low- and middle-income countries. A key issue in this regard concerns the extent to which informality itself is a … heterogeneity in the transition patterns observed for workers in upper-tier versus lower-tier informality. Given the limited …