Taxation in the context of high informality : Conceptual challenges and evidence from Sub-Saharan Africa
The terms ‘informal sector’ and ‘shadow economy’ are in vogue but remain conceptually fuzzy in what they measure or mean. They are used in tax research and policy but with many assumptions, leading to poorly designed policies that lead to further immiseration of those who derive their livelihoods informally. Focusing on Sub-Saharan Africa, I critically interrogate the current conceptualisation of
