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Taxing Times: Taxation, Divided Societies and the Informal Economy in Northern Nigeria

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  • Kate Meagher

Abstract

This paper challenges the notion that taxing the informal economy provides a mechanism for increasing popular political voice and rebuilding the social contract. It contends that current arguments for taxing the informal economy suffer from a Eurocentric understanding of taxation and state formation, and a fiscally essentialist and undifferentiated notion of the informal economy. Drawing on fieldwork in northern Nigeria, this paper shows that history, gender, wealth and ethno-religious identity influence how taxing the informal economy shapes governance outcomes. Evidence from Nigeria suggests an inverse relationship between informal economy taxation and political voice, posing the risk that increased taxation will exacerbate social divisions rather than rebuild the social contract.

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  • Kate Meagher, 2018. "Taxing Times: Taxation, Divided Societies and the Informal Economy in Northern Nigeria," Journal of Development Studies, Taylor & Francis Journals, vol. 54(1), pages 1-17, January.
    • Handle: RePEc:taf:jdevst:v:54:y:2018:i:1:p:1-17
    DOI: 10.1080/00220388.2016.1262026
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    Citations

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    Cited by:

    1. Favourate Y. Mpofu & Tankiso Moloi, 2022. "Direct Digital Services Taxes in Africa and the Canons of Taxation," Laws, MDPI, vol. 11(4), pages 1-20, July.
    2. Mpofu Favourate Y Sebele, 2021. "Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review," Open Economics, De Gruyter, vol. 4(1), pages 72-97, January.
    3. Dossè Mawussi Djahini‐Afawoubo, 2024. "Understanding tax payment behaviour in the West African Economic and Monetary Union: The role of perceived detection capacity and honesty," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(2), pages 795-823, March.
    4. Indah Masri & Tryas Chasbiandani & Diandra Kamila Rasyid & Nur’Aini Nur’Aini, 2024. "Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 131-137, July.
    5. Ma Josep Cascant‐Sempere, 2022. "Grounding ActionAid's Tax Justice Campaigns in Nigeria," Development and Change, International Institute of Social Studies, vol. 53(3), pages 525-550, May.
    6. Meagher, Kate, 2020. "Illusions of inclusion: assessment of the World Development Report 2019 on the changing nature of work," LSE Research Online Documents on Economics 103000, London School of Economics and Political Science, LSE Library.
    7. Weigel, Jonathan, 2020. "The participation dividend of taxation: how citizens in Congo engage more with the state when it tries to tax them," LSE Research Online Documents on Economics 104561, London School of Economics and Political Science, LSE Library.
    8. Max Gallien & Vanessa van den Boogaard, 2023. "Formalization and its Discontents: Conceptual Fallacies and Ways Forward," Development and Change, International Institute of Social Studies, vol. 54(3), pages 490-513, May.
    9. Favourate Y Sebele-Mpofu & Nomazulu Moyo, 2021. "An Evil to be Extinguished or a Resource to be harnessed-Informal Sector in Developing Countries: A Case of Zimbabwe," Journal of Economics and Behavioral Studies, AMH International, vol. 13(3), pages 53-72.
    10. Vanessa van den Boogaard & Rachel Beach, 2023. "Tax and governance in rural areas: The implications of inefficient tax collection," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1892-1912, October.
    11. Anuradha Joshi, 2023. "What makes “difficult” settings difficult? Contextual challenges for accountability," Development Policy Review, Overseas Development Institute, vol. 41(S1), March.
    12. Favourate y Mpofu, 2022. "Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 222-233, December.
    13. Viljar Haavik & Abdoul Wahab Cissé, 2024. "Taxing the informal sector: Coping with Coercion in Bamako, Mali," Development Policy Review, Overseas Development Institute, vol. 42(4), July.
    14. Pallavi Roy & Mushtaq H. Khan, 2021. "Digitizing Taxation and Premature Formalization in Developing Countries," Development and Change, International Institute of Social Studies, vol. 52(4), pages 855-877, July.
    15. Aminu Yaru, Mohammed & Aminu Yaru, Mohammed & Awodun, Muritala, 2019. "Tax Administration In The Informal Sector: Kwara State Internal Revenue Service Perspective," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, vol. 6(6), pages 1-12, June.
    16. Mangirdas Morkunas, 2022. "Measuring the Level of the Youth Informal Economy in Lithuania in 2004–2020," Economies, MDPI, vol. 10(11), pages 1-13, November.
    17. repec:idq:ictduk:17934 is not listed on IDEAS

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