The Tax Elasticity of Formal Work in Sub-Saharan African Countries.

When seeking to increase their tax revenues, policy makers face a likely tradeoff between decreasing personal income tax rates (making formalizing more attractive and potentially contributing to revenue) and alternatively raising tax rates (potentially slowing down the formalization of the economy i...

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Bibliographic Details

Published in:	Journal of Development Studies Vol. 60; no. 2; pp. 217 - 245
Main Authors:	McKay, Andy, Pirttilä, Jukka, Schimanski, Caroline
Format:	Article
Published:	Taylor & Francis Ltd Feb2024
Subjects:	Tanzania Sub-Saharan Africa Ghana Informal sector Taxation Income tax Internal revenue Tax rates Elasticity Business revenue
Online Access:	View this record in EBSCOhost