More effective taxation of agriculture is central to the development issue. An OLS cross-country regression across developing countries shows that every one percent increase in the share of agriculture in value addition lowers the tax/GDP ratio by a little over one-third of one percent, after...

In this paper we analyze the hard-to-tax, asking the basic question: Why should the HTT matter to policy makers? We begin in Section Two by attempting to identify both the HTT and the main parameters of the problem. Section Three examines some of the impacts of the hard-to-tax, looking at...

We examine the results of the measures aimed at taxing the unrecorded sector in some Sub-Saharan African countries (Benin, Burkina Faso). Then, specific strategies are proposed in order to tax the informal micro-activities and TEA respectively. These strategies imply some specific tax measures...

This paper examines the hard-to-tax problem as it relates to the operation of the retail sales tax in general and particularly in the context of an increasingly global economy, with freer trade and factor mobility and heightened horizontal tax and market competition. The perspective of...

In general, theoretical and empirical studies of tax compliance conclude that increasing penalties and detection probabilities increase compliance. However, these conclusions are based on relatively simple models with a single mode of tax evasion. In this paper, we examine the theoretical and...