Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....

Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....

Across the social sciences, the dominant “thin” reading of monetary exchange that views it as universally market-like and motivated by monetary gain is being challenged by a “thicker” reading that seeks to unpack the complex and messy characters and logics of monetised transactions....

1. Introduction to formalizing the informal economy using an e-government approach -- 2. Theorizing an e-government approach towards formalizing the informal economy -- 3. E-government tools to formalize the informal economy -- 4. Conclusions: a future roadmap for the transition to formality...