Improving tax policy and administration in lower-income countries through collaborative research and engagement.
Featured Theme
Informality and Tax
While research has historically focused on formal systems of taxation and user fees, there is mounting evidence of the importance of “informal” taxation for average taxpayers in much of Africa.
Our work aims to map the extent, composition and experiences of these payments, and to understand their implications for livelihoods, fiscal decentralisation, service delivery and broader local governance reform.
