Publications by authors named "Mick Moore"

Motivation: There are three puzzling features of sub-Saharan African tax systems: tax administrations maintain records on vast numbers of small enterprises that actually provide no revenue; they continually invest resources into registering even more of these "unproductive taxpayers"; and discussions about taxing small enterprises are framed by the ambiguous, misleading concept of the "informal sector."

Purpose: To make sense of these separate puzzling practices and narratives by exploring the synergies between them, and the broader organizational and political interests that they serve.

Methods And Approach: There is little statistical or sociological information on the functioning of national tax administrations in sub-Saharan Africa.

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