Informal sector taxes and equity Evidence from presumptive taxation in Zimbabwe

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dc.contributor.author Dube, G
dc.contributor.author Casale, D
dc.date.accessioned 2020-07-13T09:23:21Z
dc.date.available 2020-07-13T09:23:21Z
dc.date.issued 2019-01
dc.identifier.citation The design and implementation of minibus taxi presumptive taxes en_ZA
dc.identifier.issn 0950-6764
dc.identifier.issn 1467-7679
dc.identifier.uri https://hdl.handle.net/10539/29255
dc.description.abstract Using 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.language.iso en en_ZA
dc.publisher Blackwell Publishing Ltd en_ZA
dc.rights © The Authors 2017. Development Policy Review en_ZA
dc.subject equity, informal sector, presumptive taxes, Zimbabwe en_ZA
dc.title Informal sector taxes and equity Evidence from presumptive taxation in Zimbabwe en_ZA
dc.type Article en_ZA
dc.journal.volume 37 en_ZA
dc.journal.title Development Policy Review en_ZA
dc.description.librarian TT2020 en_ZA
dc.citation.doi 10.1111/DPR.12316 en_ZA
dc.citation.epage 66 en_ZA
dc.citation.issue 1 en_ZA
dc.citation.spage 47 en_ZA
dc.journal.link http://sherpa.ac.uk/romeo/issn/0950-6764/ en_ZA
dc.journal.issue 1 en_ZA
dc.article.start-page 47 en_ZA
dc.article.end-page 66 en_ZA
dc.faculty Business Sciences en_ZA
dc.school School of Economic en_ZA


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