Showing 1-12 of 31 Publications
Book

Elgar Encyclopedia of African Politics Chapter 31: Formalisation

Policy Brief

Why the Informal Sector Is Not a Tax Goldmine

Partner Publication

Tax, informality and gender equity in lower-income countries

An informal market in downtown Harare, Zimbabwe.
September 2025|
Blog

Why working with – not against – the informal economy is essential: some lessons from Zimbabwe

by Ian Scoones

In Zimbabwe, the informal economy makes up 76% of the national economy and what to do about it is the big question troubling policymakers….

Event
Webinar on presumptive taxes invitation card
17 September 2025
Webinar: Presumptive Taxes – What New Evidence Means for Policy and Practice

Presumptive taxes are one of the most used tools through which tax authorities engage with informal economies. However, until recently, there has been very limited research on their actual performance and impact….

Zimbabwe's informal sector: Saturday morning market outside Bulawayo City Hall
August 2025|
Blog

Zimbabwe’s informal sector – more carrots than sticks are needed

by Abel Gwaindepi & Hellen Venganai

Zimbabwe’s informal sector is massive. But despite its size, the sector remains poorly understood, especially when it comes to taxation. …

Wide shot of a small artisan store in Mexico, with a small crowd of people gathering to check the displayed items.
July 2025|
Blog

Toward formalisation: Can simplified tax and social security contributions help?

by Guillermo Montt

As interest in simplified tax grows, African countries can look at Latin America for lessons learned from the informal sector. …

News
July 2025
ICTD, WIEGO extend research partnership on informal sector taxation

The International Centre for Tax and Development (ICTD) signed a memorandum of understanding (MoU) with global research and advocacy network WIEGO last week, formalising an existing collaboration on various research around informal sector taxation….

Event
Wide scenic shot from Ethiopia presenting greenery in the forefront and city skyline in the background. Superimposed on the image in the title on the ATI General Assembly event, dates and logo
23 July 2025
Session: Taxation and the informal economy: lessons and best practices

ICTD is organising at the 2025 ATI General Assembly a technical session on taxation and the informal economy….

Wide shot of a large group of people facing the camera.
March 2025|
Blog

Reasons to be Optimistic about Tax and the Informal Sector

by Max Gallien & Vanessa van den Boogaard

There are many reasons to be anxious about the taxation of informal sectors in lower income…

Policy Brief

Simplified Taxation in Africa: What We Know – and Need to Know

Event
An aerial shot of a busy market place.
18 February 2025 - 21 February 2025
Workshop: Tax and Informal Economies in Africa: Charting Ways Forward

ICTD is hosting a focused workshop in Akosombo, Ghana from 18th to 21st February 2024 that seeks to chart new ways forward in how revenue authorities engage with informal economies….

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