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Taxing the Urban Unrecorded Economy in Sub-Saharan Africa

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  • Catherine Araujo-Bonjean and Gerard Chambas

    (Universited'Auvergne)

Abstract

We examine the results of the measures aimed at taxing the unrecorded sector in some Sub-Saharan African countries (Benin, Burkina Faso). Then, specific strategies are proposed in order to tax the informal micro-activities and TEA respectively. These strategies imply some specific tax measures widely implemented in Sub-Saharan African countries, such as a withholding tax profit. Some new measures, in particular a drastically simplified business tax for informal micro-activities, could be useful. With respect to tax collection, some innovative choices are suggested.

Suggested Citation

  • Catherine Araujo-Bonjean and Gerard Chambas, 2003. "Taxing the Urban Unrecorded Economy in Sub-Saharan Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0317, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0317
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    References listed on IDEAS

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    Cited by:

    1. Chiumya, Chiza, 2007. "The Parallel Economy in Malawi: Size, Effect on Tax Revenue and Policy Options," MPRA Paper 9860, University Library of Munich, Germany.

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    Keywords

    Tax; Africa; Sub-Saharan;
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