Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation

Military business and the business of the military

Contrary to dominant approaches that locate the causes for military entrepreneurialism in eastern Democratic Republic of the Congo predominantly in criminal military elites, this article highlights the importance of the Congolese military’s (FARDC) civilian context for understanding military revenue-generation. It analyses how the latter is shaped by structures of domination, signification and legitimisation that drive and are driven by the FARDC’s governance, private protection and security practices. It argues that these practices contribute to bestowing a degree of legitimacy on both the FARDC’s position of power and some of its revenue-generation activities. Furthermore, by emphasising that the FARDC’s regulatory and protection practices are partly the product of popular demands and the routine actions of civilians, the article contends that the causes of military revenue-generation are co-located in the military’s civilian environment. In this manner, it offers a more nuanced conceptualisation of military entrepreneurialism, thus opening up new perspectives on policy interventions in this area

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, this paper draws on survey and qualitative evidence in an effort to explore which groups are most advantaged and disadvantaged by the largely informal processes and norms governing cross-border trade. We find that understanding variation in strategies and outcomes across traders can only be effectively understood with reference to the importance of norms, networks, power, and the logic of control.Department for International DevelopmentBill and Melinda Gates Foundatio

Borderlands, identity and urban development: the case of Goma (Democratic Republic of the Congo)

This paper challenges traditional studies that explore border sites from a central or capital city perspective. Focusing on expressions of identity in the border city of Goma, it illustrates how the struggle for political, social and economic control affects local urban life and has broader implications for regional relationships and realities. The paper suggests that Goma must be understood as a site of change and fluidity rather than (as borders are commonly depicted) a static and dependent environment, whose increasing sense of autonomy is directly linked to state decline and to the dynamics of regional conflict. Goma has become an area of military rebellion, political struggle and economic competition, as well as a city of flourishing transborder trade and economic opportunity. The paper highlights the need to follow closely the increasing national and regional role that Goma, and other emerging urban centres on the periphery, are playing. This analysis was concluded early 2012 and does not include recent developments related to the M23 rebellio

Tycoons and contraband: informal cross-border trade in West Nile, north-western Uganda

This article presents ethnographic evidence on the activities of the "tycoons'' - large-scale cross-border contraband traders in north-western Uganda. It shows how engagement with state officials, but also integration in the broader community are two crucial aspects which explain the functioning of informal cross-border trade or "smuggling'' in north-western Uganda. In doing so, it shows how, although there is a high degree of interaction between the "formal'' and the "informal'', the informal economy still has a distinct regulatory authority rather than simply merging in the state regulatory framework. Secondly, the regulatory authority governing this trade has a distinct plural character: rather than being either a "weapon of the weak'' for marginalised sections of the population or a "weapon of the strong'' for political elites, it has a much more ambiguous character, which influences the behaviour of the tycoons: both of these interactions limit the maneuvering space of these traders

The counterinsurgency/conservation nexus: guerrilla livelihoods and the dynamics of conflict and violence in the Virunga National Park, Democratic Republic of the Congo

The growing militarisation of nature conservation has refocused attention on the relations between counterinsurgency and conservation. This contribution analyses how these two phenomena entwine in the Virunga National Park, located in the war-ridden east of the Democratic Republic of the Congo. It examines how this entwinement relates to dynamics of conflict and violence, and how these dynamics shape and are shaped by the livelihood and resistance practices of local inhabitants. As it shows, a particularly important form of resistance is ‘guerrilla livelihood’ activities, or cultivation, (prohibited) fishing and logging within the boundaries of the park, which often take place under the protection of armed groups. By studying the interplay among such unauthorised exploitation of natural resources, different types of conflict, and insurgent mobilisation, it is demonstrated that strict law enforcement and joint operations of the Congolese army and park guards fuel, rather than mitigate, the dynamics feeding into armed mobilisation