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 …

A large percentage of workers and firms operate in the informal economy, outside the line of
sight of governments in emerging market and developing economies. This may hold back …

Most developing countries continue to face serious problems in developing adequate and
responsive tax systems. This paper reviews the three principal ways in which developing …

This study investigates the impact of tax revenue on economic growth in the context of
increasing trade openness in developing countries by using the data of 29 developing …

Creating a Learning Society: A New Approach to Growth, Development, and Social Progress,
Reader's Edition Page 1 Creating a Learning Society KENNETH J. ARROW LECTURE SERIES …

Can taxes on consumption redistribute in developing countries? Contrary to consensus, we
show that taxing consumption is progressive once we account for informal consumption …

Claims that the VAT facilitates tax enforcement by generating paper trails on transactions
between firms contributed to widespread VAT adoption worldwide, but there is surprisingly …

The definitive textbook on public finance—now back in print for the first time in years This
classic introduction to public finance remains the best advanced-level textbook on the …

To fight evasion, many developing countries use production-inefficient tax policies. This
includes minimum tax schemes whereby firms are taxed on either profits or turnover …

Tax policies seen in developing countries are puzzling on many dimensions, given the
sharp contrast between these policies and both those seen in developed countries and …