| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15221 |
| 来源ID | Working Paper 15221 |
| Informal Taxation | |
| Benjamin A. Olken; Monica Singhal | |
| 发表日期 | 2009-08-13 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We propose a simple model of information and enforcement constraints that parsimoniously explains the patterns in the data. |
| 主题 | Public Economics ; Taxation ; Public Goods ; Development and Growth ; Development |
| URL | https://www.nber.org/papers/w15221 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572897 |
| 推荐引用方式 GB/T 7714 | Benjamin A. Olken,Monica Singhal. Informal Taxation. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w15221.pdf（326KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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