Informal Taxation
利用十个国家的微观数据，揭示了发展中国家普遍存在的非正式支付（非正式税收）的规模、形式及其分配效应，发现其比正式税收更具累退性，且忽略它会低估家庭税负和地方财政分权程度。
Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts.