Reducing InformalityFinance and Development

By Ravi Kanbur, Micheal Keen on March 01, 2015

"...reducing informality is often seen as a central objective of tax reform. But precise definitions of informality, as set out for instance by the International Labour Organization (2013), are based on labor and enterprise regulation rather than on tax considerations. So thinking in terms of reducing informality may not be a useful guide to making tax policy."

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