Informal Local Taxation in Developing Countries

R Prud'homme
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R Prud'homme: Laboratoire d'Observation de l'Économie et des Institutions Locales (L'OEIL), Institut d'Urbanisme de Paris, Université Paris XII, Val de Marne 94010, Créteil Cedex, France

Environment and Planning C, 1992, vol. 10, issue 1, 1-17

Abstract: In this paper an attempt has been made to apply to the area of local taxation in developing countries the concept of ‘informality’ which has been so successfully utilized in other areas. Information taxation is defined as the mobilization of resources outside normal tax channels for the provision of public goods and services. A typology of informal taxes is offered that distinguishes between (1) ‘pinch’, (2) extortions, (3) requisitions, (4) contributions, (5) gifts, and (6) donations. In the case of Zaire, an order of magnitude of the importance of informal taxation is offered. A reassessment of the merit and demerits of informal taxation is then proposed.

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:10:y:1992:i:1:p:1-17

DOI: 10.1068/c100001

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