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Tax obsessions: Taxpayer registration and the "informal sector" in sub-Saharan Africa.

Mick Moore
Published in: Development policy review : the journal of the Overseas Development Institute (2022)
Be very wary of claims that it would be a good idea to invest resources in registering large numbers of new taxpayers in sub-Saharan Africa. Try to avoid using the term "informal sector" when discussing issues of tax policy and administration-it is confusing and diversionary.
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