What can surveys tell us about informal taxes and transfers in Sub-Saharan Africa?

What do household survey instruments include in their coverage of informal taxes and transfers?

This research follows up on previous TaxDev analysis of informal taxes and transfers in Rwanda.  Using the documentation for national household surveys across Sub-Saharan Africa, it explores what is captured in those surveys on payments of ‘informal transfers and remittances’ between households and on the payment of informal taxes – both religious and secular.  The documentation of these informal mechanisms is collected alongside the surveys’ coverage of government and other formal tax and social protection programmes. 

The aim of this project is to help policymakers in the optimal design of fiscal policy by providing information that can be used in expanding analysis of fiscal incidence to include informal taxes and transfers. The project will develop a public database that shows the extent to which a more comprehensive analysis of fiscal incidence can be done, as well as offering an appreciation of the impact of informal taxes and transfers across a large selection of Sub—Saharan countries.

Mapping Sub-Saharan Africa’s ability to profile and monitor informal taxes and transfers

Using the documentation for national household surveys across Sub-Saharan Africa, this project explores what is captured in those surveys on payments between households of ‘informal transfers and remittances’ and on the payment of informal taxes – both religious and secular. 

The study will firstly undertake documentary research of household survey questionnaires and other materials. Then, using the information found, we will build a database of instruments and survey modules that capture formal and informal taxes and transfers.