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The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana's efforts to improve domestic revenue mobilization. This paper computes and examines tax gap and compliance burden among micro and small businesses which constitute more than 90% of Ghana's informal economy. Using data on 485 businesses in Ghana, the study finds that while some businesses underpay their taxes, surprisingly others actually pay more than expected. The average tax gap is computed to be about GHC 109.2 (US$19.2). Small businesses are associated with a higher tax gap of 24.9% compared to their micro counterparts. Moreover, we find that as compliance burden increases, the tax gap also increases, albeit significant variation in the effect of compliance burden on tax gap across regions and different tax handles. JEL Classification: H25, H26, H27, H32 [ABSTRACT FROM AUTHOR]

Though it has passed over 30 years, Korea's community-based health insurance (CBHI) expansion can provide useful policy implications to developing countries with similar conditions, that is, lack of fiscal resources, health infrastructure, and medical resources to expand coverage to the informal sector. We summarized three groups of success factors through in-depth interviews and narrative analysis: system design, system operation, and public perception of the system. Korean CBHI could expand to the informal sector with the same system design as the formal sector such as mandatory enrolment, compulsory designation of medical service providers along with the low-benefit, low-contribution, and a low-payment system. However, expansion to the informal sector was somewhat different, as the CBHI exercised and operated the scheme with flexibility, semi-autonomy and leadership to fit for local context in terms of operation. Moreover, cultural factors that encouraged public awareness and increased participation significantly contributed in appealing to the informal sector. Overall, the systemic, operational, and cultural factors interacted with each other and created a synergy effect that local members in the informal sector found attractive. [ABSTRACT FROM AUTHOR]

This article explores the power dynamics that shape the wastescape of Sri Lanka. Using theories of power and hegemony, we investigate how the discourses of expert knowledge and formal waste management processes marginalize the discourses and practices of the informal waste sector. By analyzing these discourses and practices, we demonstrate how legitimate and authoritative knowledge is constructed. The analysis uncovered five themes that frame the dominant model of waste management in Sri Lanka: (a) the discourse of development, (b) expert systems, (c) political decision-making, (d) coercion and alienation, and (e) removal of waste. We demonstrate that small-scale informal waste management can be both a solution to Sri Lanka's waste problem and a much needed income source for the poor. Thus, instead of alienation, coercion, and exclusion, informal waste workers should be recognized as valuable contributors of the urban wastescape to create a sustainable wastescape in the country. [ABSTRACT FROM AUTHOR]