Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research
综述了非正规经济征税的文献，梳理了关键争论并关注近期创新，指出需要更多研究准自愿合规、改革激励及公民-国家税收谈判。
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.