The role of accounting and reporting in sustainable development has been gaining prominence over the last few decades. There is advocacy by the sustainability network associations (especially Global Reporting Initiative) that corporate sustainability reporting enables the sustainable development...

A key policy problem in most developing countries is the size of the informal sector and its persistence over time. In need to increase their tax revenues, policy makers face a trade-off between decreasing tax rates (making formalizing potentially more attractive) and alternatively raising tax...