Christopher Heady
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View article: Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research
Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research Open
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 pote…
View article: Discussion: Institutional Dimensions of Tax Reforms in Bangladesh
Discussion: Institutional Dimensions of Tax Reforms in Bangladesh Open
This chapter identifies and evaluates the institutional causes of the failures of the tax system in Bangladesh. At less than 9%, Bangladesh is among the countries with the lowest overall average ratio of tax revenue to GDP. It follows that…
View article: Incentivising Compliance with Financial Regulation
Incentivising Compliance with Financial Regulation Open
The regulated U.K. financial services sector is a large and dynamic industry. In 2015, it consisted of approximately 56,000 firms and 125,000 approved persons. Moreover, around one thousand new firms were authorised by the Financial Conduc…