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Understanding and Interpreting Tax Compliance Strategies Among Street Vendors

Alfonso Morales ()
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Alfonso Morales: University of Wisconsin

Chapter Chapter 5 in The Ethics of Tax Evasion, 2012, pp 83-106 from Springer

Abstract: Abstract For centuries street markets have been vibrant multiuse spaces providing economic opportunities for immigrants and native populations alike. Only over the last 70–80 years have a number of laws – food safety, tax, and others – been adopted that criminalize street markets and vendors. Over the last 30 years we have witnessed some loosening of legal regimes to accommodate a number of public policy goals (such as access to healthy food) but tax law and policy have not kept pace with the emergent purposes associated with street markets and merchants. Thus, we need to know more about tax-related values and practices of vendors, the deeper aspirations and contextual sources of those values and practices, and how law and policy might be revised to enhance individual welfare and realize public goals.

Keywords: Street Vendor; Internal Revenue; Community Economic Development; Public Goal; Public Policy Goal (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4614-1287-8_5

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DOI: 10.1007/978-1-4614-1287-8_5

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