Watch the Webinar Recording

In the wake of the pandemic, developing and middle-income countries are facing increasing pressures to improve domestic resource mobilisation. Since many of these countries have large informal economies, increasing the tax contributions of the informal sector has become a popular policy choice. Many of these taxes fall within the category of ‘presumptive taxes’ since the earnings of informal sector workers are not easily identifiable. However, there are many unanswered questions about presumptive tax regimes but little data:

  • What are the strengths and weaknesses of existing presumptive tax regimes?
  • What best practice design lessons can be identified?
  • How does the structure of presumptive tax regimes impact on informal workers?
  • How do presumptive taxes compare with other taxes and fees paid by informal workers?

This webinar – co-hosted by the International Centre for Tax and Development (ICTD), the OECD and Women in Informal Employment: Globalizing and Organizing (WIEGO) – presents the results of two recent studies on presumptive tax regimes and on the tax contributions of informal sector workers in Accra, Ghana.


  • Mariona Masmontserrat, Tax Policy Adviser, OECD Centre for Tax Policy and Administration
  • Max Gallien, Research Fellow, International Centre for Taxation and Development at the Institute for Development Studies
  • Mike Rogan, Research Associate at WIEGO
  • Bert Brys, Senior Tax Economist and Head of the Country Tax Policy and Personal and Property Taxes units at the OECD Centre for Tax Policy and Administration
  • Nana Akua Anyidoho, Associate Professor at the Institute of Statistical, Social and Economic Research (ISSER) and the Director of the Centre for Social Policy Studies, both at the University of Ghana
  • Vanessa van den Boogaard, Research Fellow at the International Centre for Tax and Development at the Institute for Development Studies.

The panel discussion will be moderated by Florian Juergens-Grant, Social Protection Project Manager at WIEGO.

Webinar Resources

Anyidoho, Nana Akua, Max Gallien, Ghida Ismail, Florian Juergens- Grant, Mike Rogan and Vanessa van den Boogaard. 2022. Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector. WIEGO Working Paper No. 45. Manchester, UK: WIEGO

Event Details
Past Event
4 April 2023
Event Resources