informal taxation: what have we learned?

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Informal Taxation: What Have We Learned? Samuel Jibao, Centre for Economic Research and Capacity Building Vanessa van den Boogaard, PhD student, University of Toronto Wilson Prichard, ICTD and University of Toronto

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Page 1: Informal Taxation: What Have We Learned?

Informal Taxation: What Have We Learned?

SamuelJibao,CentreforEconomicResearchandCapacityBuildingVanessavandenBoogaard,PhDstudent,UniversityofToronto

WilsonPrichard,ICTDandUniversityofToronto

Page 2: Informal Taxation: What Have We Learned?

Informal taxation

“Tax-like payments, made to both state andnon-state actors, that are not mandated bylaw.”

Page 3: Informal Taxation: What Have We Learned?

Significance

•  Livelihoodsandwelfareoftaxpayers•  FiscaldecentralizaJonandeffecJvenessoftaxreforms

•  Statebuildingandaccountability

Page 4: Informal Taxation: What Have We Learned?

Focus of ICTD research

•  EmpiricalunderstandingofinformaltaxaJon•  PolicyimplicaJonsofinformaltaxaJon

Page 5: Informal Taxation: What Have We Learned?

Findings from Sierra Leone

Page 6: Informal Taxation: What Have We Learned?

Classifying informal taxes

§  FormalState“Taxes”:Statutorytaxesunderthelaw§  InformalState“Taxes”:Paymentstostateofficialsnotmandatedbylaw

§  InformalTaxestoTradiBonalAuthoriBes:PaymentstotradiJonalauthoriJes,notmandatedbylaw

§  Informal Non-State Taxes: Payments to non-stategroups including armed groups and communitydevelopment associaJons, for services and/orprotecJon

Page 7: Informal Taxation: What Have We Learned?

(1) Informal taxes are extensive

Proportion of tax payments per household per annum, by tax type

Formal taxes to state actors

Informal taxes to state actors

Informal taxes to chiefs

Informal taxes to non-state actors

Page 8: Informal Taxation: What Have We Learned?

… and regressive

0%

2%

4%

6%

8%

10%

12%

14%

16%

18%

TotalTax Formal InformalState TrandiJonalAuthoriJes

Non-State

TaxpaymentsasaproporBonofincome

LowestQuinJle

TopQuinJle

Page 9: Informal Taxation: What Have We Learned?

(2) Higher trust in informal than formal

0%

20%

40%

60%

80%

100%

Centralgovernmenttaxes(N=140)

Localgovernment

taxes(N=1436)

Localgovernmentuserfees(N=556)

Informalstatetaxes(N=257)

Chiefdomtaxes(N=558)

Non-statetaxes(N=1618)

MeanproporBonoftaxpayersbelievingthatthetaxingactorusestaxrevenuestobenefitthecommunitymost,someornoneoftheBme

MostoftheJme

SomeoftheJme

NoneoftheJme

Page 10: Informal Taxation: What Have We Learned?

Findings from elsewhere

Page 11: Informal Taxation: What Have We Learned?

Implications

•  Informal taxaJon should be considered inassessmentsoflivelihoods/poverty

•  The“informal”iscriJcaltothinkingaboutreformoftheformal

•  Informal tax may meet ciJzen needs, implyingdesirability toexplore “secondbest”or “hybrid”structures

Page 12: Informal Taxation: What Have We Learned?

Remaining questions

•  PracJcalviabilityof“hybrid”models•  Meaning of relaJvely greater trust in informaltaxaJon

•  RelaJonship between informal taxaJon andstate-society relaJons, compliance with formaltaxsystems

Page 13: Informal Taxation: What Have We Learned?

Thankyou!

አመሰግናለሁ

[email protected]@[email protected]

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