Kanbur, Ravi; Keen, Michael - In: International Tax and Public Finance 21 (2014) 4, pp. 536-559
This paper aims to establish and explore the links between two threads in the public finance literature. One is the use of tax thresholds to partition taxpayers into those who are liable to pay tax and those who are not. The other is the notion of ‘informality’ as a central challenge for tax...
