This is a 2-page summary of ICTD Working Paper 4. This paper examines the case for giving taxation of the informal economy greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.
Anuradha Joshi; Prichard, W.; Heady, C. ICTD Research in Brief, Issue 3. Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions. International Centre for Tax and Development (ICTD), (2013) 2 pp.