Download Free Tax Compliance And Representation In Zambias Informal Economy Book in PDF and EPUB Free Download. You can read online Tax Compliance And Representation In Zambias Informal Economy and write the review.

What drives tax compliance among informal workers and does it affect demands for political representation? While these questions have been posed previously in political economy scholarship, there are few studies that examine these dynamics among informal workers, who constitute the majority of the population in developing countries. Contrary to assumptions that informal workers fall outside the tax net, they often encounter a variety of taxes collected by national and local authorities. Based on an original survey with 823 informal workers across 11 markets in Zambia’s capital, Lusaka, and interviews with relevant policymakers, this paper finds that compliance tends to be higher among those workers operating in markets with better services, providing support for the fiscal exchange hypothesis. Moreover, using a vote choice experiment, I find that those who pay taxes, regardless of how much they pay, are more likely than those who do not to vote for a hypothetical mayoral candidate interested in improving market services and stall fees rather than one interested in broader social goods, such as improving education and schools in Lusaka. The results suggest that even among a relatively poor segment of the population, tax revenue can be mobilized if the benefits of those taxes are directly experienced and that just the process of paying taxes can affect an individual’s demand for representation by policymakers.
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
This is an open access title available under the terms of a CC BY-NC-ND 4.0 License. It is free to read, download and share on Elgaronline. Illustrating how current social contracts may be considered inadequate, irrelevant or unjust, Social Contracts and Informal Workers in the Global South draws on the accounts of informal workers to advocate for radically new conceptualizations of state-society, capital-labour and state-capital-labour relations characterised by recognition, responsiveness and reciprocity.
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 the recovery in these economies from the deep recessions caused by the COVID-19 pandemic--unless governments adopt a broad set of policies to address the challenges of widespread informality. This study is the first comprehensive analysis of the extent of informality and its implications for a durable economic recovery and for long-term development. It finds that pervasive informality is associated with significantly weaker economic outcomes--including lower government resources to combat recessions, lower per capita incomes, greater poverty, less financial development, and weaker investment and productivity.
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Describes the informal economy and highlights its decent work deficit. Proposes an integrated strategy to address underlying causes of informality and to promote decent work in all sectors of the economy, from formal to informal.
Africa's Informal Workers is a vigorous examination of the informalization and casualization of work, which is changing livelihoods in Africa and beyond. Gathering cases from nine countries and cities across sub-Saharan Africa, and from a range of sectors, this volume goes beyond the usual focus on household ‘coping strategies’ and individual agency, addressing the growing number of collective organizations through which informal workers make themselves visible and articulate their demands and interests. The emerging picture is that of a highly diverse landscape of organized actors, providing grounds for tension but also opportunities for alliance. The collection examines attempts at organizing across the formal-informal work spheres, and explores the novel trend of transnational organizing by informal workers. Part of the ground-breaking Africa Now series, Africa’s Informal Workers is a timely exploration of deep, ongoing economic, political and social transformations.
The global financial crisis of recent years and the associated large fiscal deficits and debt levels that have impacted many countries underscores the importance of reliable and timely government statistics and, more broadly, public sector debt as a critical element in countries fiscal and external sustainability. Public Sector Debt Statistics is the first international guide of its kind, and its primary objectives are to improve the quality and timeliness of key debt statistics and promote a convergence of recording practices to foster international comparability and as a reference for national compilers and users for compiling and disseminating these data. Like other statistical guides published by the IMF, this one was prepared in consultation with countries and international agencies, including the nine organizations of the Inter-Agency Task Force on Finance Statistics (TFFS). The guide's preparation was based on the broad range of experience of our institutions and benefitted from consultation with national compilers of government finance and public sector debt statistics. The guide's concepts are harmonized with those of the System of National Accounts (2008) and the Balance of Payments and International Investment Position Manual, Sixth Edition.