IDEAS home Printed from https://ideas.repec.org/a/sae/envirc/v10y1992i1p1-17.html
   My bibliography  Save this article

Informal Local Taxation in Developing Countries

Author

Listed:
  • R Prud'homme

    (Laboratoire d'Observation de l'Économie et des Institutions Locales (L'OEIL), Institut d'Urbanisme de Paris, Université Paris XII, Val de Marne 94010, Créteil Cedex, France)

Abstract

In this paper an attempt has been made to apply to the area of local taxation in developing countries the concept of ‘informality’ which has been so successfully utilized in other areas. Information taxation is defined as the mobilization of resources outside normal tax channels for the provision of public goods and services. A typology of informal taxes is offered that distinguishes between (1) ‘pinch’, (2) extortions, (3) requisitions, (4) contributions, (5) gifts, and (6) donations. In the case of Zaire, an order of magnitude of the importance of informal taxation is offered. A reassessment of the merit and demerits of informal taxation is then proposed.

Suggested Citation

  • R Prud'homme, 1992. "Informal Local Taxation in Developing Countries," Environment and Planning C, , vol. 10(1), pages 1-17, March.
    • Handle: RePEc:sae:envirc:v:10:y:1992:i:1:p:1-17
    DOI: 10.1068/c100001
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1068/c100001
    Download Restriction: no
    File URL: https://libkey.io/10.1068/c100001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Peattie, Lisa, 1987. "An idea in good currency and how it grew: The informal sector," World Development, Elsevier, vol. 15(7), pages 851-860, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kate Meagher, 2018. "Cannibalizing the Informal Economy: Frugal Innovation and Economic Inclusion in Africa," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 30(1), pages 17-33, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:ilo:ilowps:354173 is not listed on IDEAS
    2. Cunningham, Wendy V & Maloney, William F, 2001. "Heterogeneity among Mexico's Microenterprises: An Application of Factor and Cluster Analysis," Economic Development and Cultural Change, University of Chicago Press, vol. 50(1), pages 131-156, October.
    3. Swaminathan, M., 1991. "Understanding the "Informal Sector": A Survey," Research Paper 95, World Institute for Development Economics Research.
    4. Lay, Jann & Wiebelt, Manfred, 2001. "Towards a dual education system - a labour market perspective on poverty reduction in Bolivia," Kiel Working Papers 1073, Kiel Institute for the World Economy (IfW Kiel).
    5. Helio Mau-Quei & Michael P. Cameron, 2019. "The Characteristics of the Informal Sector in Timor-Leste," Working Papers in Economics 19/05, University of Waikato.
    6. Tesfachew T., 1992. "Government policies and the urban informal sector in Africa," ILO Working Papers 992899183402676, International Labour Organization.
    7. L Thorne, 1996. "Local Exchange Trading Systems in the United Kingdom: A Case of Re-Embedding?," Environment and Planning A, , vol. 28(8), pages 1361-1376, August.
    8. Berins Collier, Ruth & Handlin, Samuel P., 2005. "Shifting Interest Regimes of the Working Classes in Latin America," Institute for Research on Labor and Employment, Working Paper Series qt9tz0z2gq, Institute of Industrial Relations, UC Berkeley.
    9. Jackle, Annette E & Li, Carmen A, 2006. "Firm Dynamics and Institutional Participation: A Case Study on Informality of Micro Enterprises in Peru," Economic Development and Cultural Change, University of Chicago Press, vol. 54(3), pages 557-578, April.
    10. repec:ilo:ilowps:346709 is not listed on IDEAS
    11. Rina Agarwala, 2017. "Using legal empowerment for labour rights in India," WIDER Working Paper Series 057, World Institute for Development Economic Research (UNU-WIDER).
    12. Lahimer, Noomen, 2009. "La contribution des investissements directs étrangers à la réduction de la pauvreté en Afrique subsaharienne," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/1167 edited by Goaied, Mohamed & Bienaymé, Alain.
    13. Patel, Urjit R. & Srivastava, Pradeep, 1996. "Macroeconomic policy and output comovement: The formal and informal sectors in India," World Development, Elsevier, vol. 24(12), pages 1915-1923, December.
    14. Abinotam J. Adike & Paschal U. Anosike & Yong Wang, 2022. "Two-sided Institutional Impacts and Informal Entrepreneurship Motivation in Nigeria," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 8(1), pages 158-175, January.
    15. V Lawson & T Klak, 1993. "An Argument for Critical and Comparative Research on the Urban Economic Geography of the Americas," Environment and Planning A, , vol. 25(8), pages 1071-1084, August.
    16. Fortin, Bernard & Marceau, Nicolas & Savard, Luc, 1997. "Taxation, wage controls and the informal sector," Journal of Public Economics, Elsevier, vol. 66(2), pages 293-312, November.
    17. Rina Agarwala, 2017. "Using legal empowerment for labour rights in India," WIDER Working Paper Series wp-2017-57, World Institute for Development Economic Research (UNU-WIDER).
    18. repec:idq:ictduk:13663 is not listed on IDEAS
    19. Mazhar, Ummad & Méon, Pierre-Guillaume, 2017. "Taxing the unobservable: The impact of the shadow economy on inflation and taxation," World Development, Elsevier, vol. 90(C), pages 89-103.
    20. Richard Devey & Caroline Skinner & Imraan Valodia, 2006. "Second Best? Trends and Linkages in the Informal Economy in South Africa," Working Papers 06102, University of Cape Town, Development Policy Research Unit.
    21. Takao FUKUCHI, 1998. "A Simulation Analysis Of The Urban Informal Sector," The Developing Economies, Institute of Developing Economies, vol. 36(3), pages 225-256, September.
    22. Jäckle, Annette E & Li, Carmen A, 2003. "Firm Dynamics and Institutional Participation: A Case Study on Informality of Micro-Enterprises in Peru," Economics Discussion Papers 3620, University of Essex, Department of Economics.
    23. Marty Chen, 2005. "Rethinking the Informal Economy: Linkages with the Formal Economy and the Formal Regulatory Environment," WIDER Working Paper Series RP2005-10, World Institute for Development Economic Research (UNU-WIDER).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:envirc:v:10:y:1992:i:1:p:1-17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.