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The persistence of indigenous African markets in the context of a hostile or neglectful business and policy environment makes them worthy of analysis. An investigation of Afrocentric business ethics is long overdue. Attempting to understand the actions and efforts of informal traders and artisans from their own points of view, and analysing how they organise and get by, allows for viable approaches to be identified to integrate them into global urban models and cultures. Using the utu-ubuntu model to understand the activities of traders and artisans in Nairobi's markets, this book explores how, despite being consistently excluded and disadvantaged, they shape urban spaces in and around the city, and contribute to its development as a whole. With immense resilience, and without discarding their own socio-cultural or economic values, informal traders and artisans have created a territorial complex that can be described as the African metropolis. African Markets and the Utu-buntu Business Model sheds light on the ethics and values that underpin the work of traders and artisans in Nairobi, as well as their resilience and positive impact on urbanisation. This book makes an important contribution to the discourse on urban economics and planning in African cities.

E-books --- Informal sector (Economics) --- Kenya --- Economic conditions. --- Hidden economy --- Parallel economy --- Second economy --- Shadow economy --- Subterranean economy --- Underground economy --- Artisans --- Economics --- Small business

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Cheap street is a lively and scholarly account of London's street markets, which were an overlooked site of urban modernity and the most vigorous outgrowth of the informal economy that flourished below and beyond the recognised institutions of the consumer city. Kelley brings together design and material culture history, urban studies and social and cultural history to analyse the street markets' distinct characteristics. These included the flaring naked flames of their naphtha lights, their impermanent yet persistent unofficial occupation of space, and the noisy performative selling that took place there. The result is a new interpretation of London's urban geographies, moving beyond the accepted view of the West End as the consumer city and the East as the city of poverty, and demonstrating that the informality of the street markets was a powerful force in shaping representations of London and its people.

Informal sector (Economics) --- Vending stands --- Market stalls --- Roadside stands --- Sidewalk vending --- Stalls, Market --- Stalls, Vending --- Stands, Roadside --- Stands, Vending --- Vending stalls --- Vendor stalls --- Vendor stands --- Retail trade --- Street vendors --- Hidden economy --- Parallel economy --- Second economy --- Shadow economy --- Subterranean economy --- Underground economy --- Artisans --- Economics --- Small business --- History --- Street people (Street vendors) --- Vendors, Street --- Merchants --- Peddlers --- E-books --- London. --- culture. --- history. --- informal. --- modernity. --- street markets. --- urban.

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This paper is the first attempt to directly explore the long-run nonlinear relationship between the shadow economy and level of development. Using a dataset of 158 countries over the period from 1996 to 2015, our results reveal a robust U-shaped relationship between the shadow economy size and GDP per capita. Our results imply that the shadow economy tends to increase when economic development surpasses a given threshold or at least does not disappear. Our findings suggest that special attention should be given to the country’s level of development when designing policies to tackle issues related to the shadow economy.

Inflation --- Macroeconomics --- Taxation --- Economics: General --- Informal Economy --- Underground Econom --- Tax Evasion and Avoidance --- Formal and Informal Sectors --- Shadow Economy --- Institutional Arrangements --- Institutions and Growth --- Education and Economic Development --- Taxation, Subsidies, and Revenue: General --- Education: General --- Price Level --- Deflation --- Labor Economics: General --- Economics of specific sectors --- Public finance & taxation --- Education --- Labour --- income economics --- Informal economy --- Tax incidence --- Labor --- Economic sectors --- Tax policy --- Prices --- Informal sector --- Economics --- Tax administration and procedure --- Labor economics --- United States

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Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model.

Taxation. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Public Finance --- Taxation --- Corporate Taxation --- Optimization Techniques --- Programming Models --- Dynamic Analysis --- Efficiency --- Optimal Taxation --- Business Taxes and Subsidies --- Formal and Informal Sectors --- Shadow Economy --- Institutional Arrangements --- Taxation, Subsidies, and Revenue: General --- Tax Evasion and Avoidance --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Corporate & business tax --- Sales tax --- Corporate income tax --- Presumptive tax --- Compliance costs --- Revenue administration --- Spendings tax --- Corporations --- Income tax --- Tax administration and procedure --- France

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This Technical Assistance (TA) report focuses on four key work areas which may lead to improvement of Government Finance Statistics (GFS) for fiscal analysis, support policy making decisions in Zambia, and improve African Department surveillance. The mission found out that the Coordinating Committee, recommended in the previous TA mission, was not yet established. The mission reviewed progress on the legal and institutional arrangements supporting the compilation of GFS as a follow up from recommendations of the previous GFS TA mission and found that the legislation reforms were on track, especially regarding the Public Finance Act. The report also found that Central Statistical Office (CSO) is working on the revision of the Statistics Act to follow the new strategy for National Development of Statistics. For sustainability and consistency purposes, the mission recommended that the CSO staff produce a GFS manual for compilation and dissemination of GFS data.

Monetary policy --- Monetary management --- Economic policy --- Currency boards --- Money supply --- Accounting --- Labor --- Statistics --- Civics and Citizenship --- Data Collection and Data Estimation Methodology --- Computer Programs: Other --- Education: General --- Formal and Informal Sectors --- Shadow Economy --- Institutional Arrangements --- Nonwage Labor Costs and Benefits --- Private Pensions --- Public Administration --- Public Sector Accounting and Audits --- Econometrics & economic statistics --- Education --- Civil service & public sector --- Labour --- income economics --- Financial reporting, financial statements --- Government finance statistics --- Civil society organizations --- Non-wage benefits --- Financial statements --- Economic and financial statistics --- Economic sectors --- Public financial management (PFM) --- Finance --- Civil society --- Employee fringe benefits --- Finance, Public --- Zambia