Showing 1-8 of 8 Publications
Working Paper

Thinking Beyond Revenue: Estimating the Cost Effectiveness of Ghana’s Presumptive Tax Stamp

Policy Brief

Why the Informal Sector Is Not a Tax Goldmine

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….

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. …

Research in Brief

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

African Tax Administration Paper

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

African Tax Administration Paper

Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study

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