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Informal Local Taxation in Developing Countries

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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
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    References listed on IDEAS

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    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.
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    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.

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