Informal sector taxes and equity Evidence from presumptive taxation in Zimbabwe

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dc.article.end-page66en_ZA
dc.article.start-page47en_ZA
dc.citation.doi10.1111/DPR.12316en_ZA
dc.citation.epage66en_ZA
dc.citation.issue1en_ZA
dc.citation.spage47en_ZA
dc.contributor.authorDube, G
dc.contributor.authorCasale, D
dc.date.accessioned2020-07-13T09:23:21Z
dc.date.available2020-07-13T09:23:21Z
dc.date.issued2019-01
dc.description.abstractUsing a mixed-methods approach, this article evaluates the equity implications of Zimbabwe's presumptive tax system, introduced in 2005 to raise revenue from the country's growing informal sector. The representative taxpayer method, which compares the hypothetical tax burdens of formal and informal sector taxpayers at varying income levels, shows that the presumptive tax regime undermines both vertical and horizontal equity. In addition, interviews with key informants from the tax authorities, other relevant organizations and informal sector operators were conducted to probe issues around collection, compliance and perceptions of fairness. The qualitative data suggest that weak enforcement, with more visible informal activities bearing the brunt of the tax burden, and selective (and sometimes politically motivated) application of the legislation, compromise equity further.en_ZA
dc.description.librarianTT2020en_ZA
dc.facultyBusiness Sciencesen_ZA
dc.identifier.citationThe design and implementation of minibus taxi presumptive taxesen_ZA
dc.identifier.issn0950-6764
dc.identifier.issn1467-7679
dc.identifier.urihttps://hdl.handle.net/10539/29255
dc.journal.issue1en_ZA
dc.journal.linkhttp://sherpa.ac.uk/romeo/issn/0950-6764/en_ZA
dc.journal.titleDevelopment Policy Reviewen_ZA
dc.journal.volume37en_ZA
dc.language.isoenen_ZA
dc.publisherBlackwell Publishing Ltden_ZA
dc.rights© The Authors 2017. Development Policy Reviewen_ZA
dc.schoolSchool of Economicen_ZA
dc.subjectequity, informal sector, presumptive taxes, Zimbabween_ZA
dc.titleInformal sector taxes and equity Evidence from presumptive taxation in Zimbabween_ZA
dc.typeArticleen_ZA
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