- Title
- Taxation and the informal sector in the Global South: Strengthening the social contract without reciprocity
- Creator
- Rogan, Michael
- Subject
- To be catalogued
- Date
- 2022
- Type
- text
- Type
- book
- Identifier
- http://hdl.handle.net/10962/478029
- Identifier
- vital:78148
- Identifier
- ISBN 9781839108068
- Identifier
- https://doi.org/10.4337/9781839108068.00011
- Description
- Among both international financial institutions and developing country governments, there is an enduring interest in including more informal sector workers within national and local tax nets. The motivation for taxing the informal economy is related, in large part, to the need for greater ‘revenue mobilisation’but there is also a claim that taxation can improve or restore the social contract through greater government accountability and civic engagement (Prichard 2010, Kundt 2017). Supported by emerging perspectives within the ‘new fiscal sociology’1 there is a growing consensus that taxation is the social contract and that negotiation and collective action around tax obligations are the key defining relationship between the state and society. However, others, most notably Kate Meagher (2016), have warned that these perspectives have a number of ‘blind spots’ in relation to developing countries, more broadly, and the informal sector2 in particular. These include: a ‘Euro-centric’conceptualisation of the social contract, a narrow focus on traditional (northern) forms of taxation and a tendency to understand the informal economy as a homogenous group of workers (Meagher 2016). With 61 per cent of the world’s workers informally employed, including 67 per cent of those in emerging economies and 90 per cent in developing countries (ILO 2018), these blind spots have a particular relevance for the social contract, political participation, governance and accountability, especially in the countries of the global South.
- Format
- 19 pages, pdf
- Publisher
- ElgarOnline
- Language
- English
- Relation
- Rogan, M., 2022. Taxation and the informal sector in the Global South: Strengthening the social contract without reciprocity?. In Social Contracts and Informal Workers in the Global South (pp. 85-105). Edward Elgar Publishing
- Rights
- Publisher
- Rights
- Use of this resource is governed by the terms and conditions of the ElgarOnline statement (https://www.elgaronline.com/page/librarians-licensing)
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Collections
RU Books and Book Chapters
Rogan, Michael (Assoc Prof)
RU Department of Economics and Economic History
SDG 08. Decent Work and Economic Growth
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