Araujo-Bonjean, Catherine; Chambas, Gerard - International Center for Public Policy, Andrew Young … - 2003
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...