Taxation and Informality – POSTPONED

This workshop was postponed, new date tba

Enabling tax and transfer systems to raise sufficient funds and distributing the tax burden in the desired way requires that agents participate in the formal sector. However, many countries have a large informal sector, and even the most developed countries often see informal activity of considerable extent. This workshop focuses on the nexus between taxation and informality, how individuals and firms operate in both formal and informal sectors, and how their actions are shaped by tax systems. We invite submissions on topics related to behavioural responses to taxation, tax enforcement, tax compliance, and informality, both in the context of developed and developing countries.

We are delighted to announce that Joel Slemrod (University of Michigan) will be the keynote speaker for this event.

The workshop is organised by the Leibniz ScienceCampus MannheimTaxation, a joint initiative of the University of Mannheim and ZEW Mannheim. The ScienceCampus aims to foster high-quality research in the broad field of taxation and provides a platform to bring together researchers from various tax disciplines.