gbnng Working Paper 118 Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia Vanessa van den Boogaard and Fabrizio Santoro March 2021 ICTD Working Paper 118 Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia Vanessa van den Boogaard and Fabrizio Santoro March 2021 1 Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia Vanessa van den Boogaard and Fabrizio Santoro ICTD Working Paper 118 First published by the Institute of Development Studies in March 2021 © Institute of Development Studies 2021 ISBN: 978-1-78118-779-1 DOI: 10.19088/ICTD.2021.003 This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode The views and opinions expressed in this paper are those of the authors and do not necessarily reflect the official policy or position of Somalia Stability Fund. Available from: The International Centre for Tax and Development at the Institute of Development Studies, Brighton BN1 9RE, UK Tel: +44 (0) 1273 606261 Email:
[email protected] Web: www.ictd.ac/publication Twitter: @ICTDTax Facebook: www.facebook.com/ICTDtax IDS is a charitable company limited by guarantee and registered in England Charity Registration Number 306371 Charitable Company Number 877338 2 Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia Vanessa van den Boogaard and Fabrizio Santoro Summary Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG).