Template-type: ReDIF-Paper 1.0
Author-Name: Catherine Araujo-Bonjean and Gerard Chambas	
Author-Email: c.araujo-bonjean@u-clermont1.fr and g.chambas@u-clermont1.fr
Author-Homepage: 
Author-Workplace-Name: Universited'Auvergne
Author-Workplace-Homepage: 
Title: Taxing the Urban Unrecorded Economy in Sub-Saharan Africa
Abstract: We examine the results of the measures aimed at taxing the unrecorded sector in some Sub-Saharan African countries (Benin, Burkina Faso). Then, specific strategies are proposed in order to tax the informal micro-activities and TEA respectively. These strategies imply some specific tax measures widely implemented in Sub-Saharan African countries, such as a withholding tax profit. Some new measures, in particular a drastically simplified business tax for informal micro-activities, could be useful. With respect to tax collection, some innovative choices are suggested.
Keywords: Tax, Africa, Sub-Saharan
Length: 22 pages
Creation-Date: 2003-12-01

File-URL:http://icepp.gsu.edu/files/2015/03/ispwp0317.pdf

File-Format:application/pdf

Handle: RePEc:ays:ispwps:paper0317