Screen Shot 2023-01-25 at 6

The informal sector in developing countries comprises more than just unregistered street vendors and tiny businesses: it includes numerous established businesses employing hundreds of people across a diverse range of industries while going untaxed. Focusing on the experience of Uganda, this column explores how governments can use the tax system to reduce the extent of

Screen Shot 2022-08-17 at 11

Taxation is often seen as a dry and arcane topic, rarely mentioned in university general curricula on global development. Yet it is of fundamental importance to the big policy challenges of economic and social development. Whether or not we pay taxes – for what, when, and where, how much we pay, why, how willingly and