Taxing the Urban Unrecorded Economy in Sub-Saharan Africa

Catherine Araujo-Bonjean and Gerard Chambas
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Catherine Araujo-Bonjean and Gerard Chambas: Universited'Auvergne
Authors registered in the RePEc Author Service: Catherine Araujo Bonjean ()

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

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.

Keywords: Tax; Africa; Sub-Saharan (search for similar items in EconPapers)
Pages: 22 pages
Date: 2003-12-01
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Working Paper: Taxing the urban unrecorded economy in sub-Saharan Africa (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0317

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