Lusaka Market Study on Taxation and Service Delivery
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International Food Policy Research Institute
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This dataset is from a study conducted on taxation and service delivery in Lusaka’s informal markets. Over 800 informal workers in 11 of Lusaka’s markets were interviewed in order to address two main questions: 1) What drives tax compliance among informal workers? 2) Does paying taxes affect demands for political representation among informal workers in the same way that political economy scholarship has found for the broader citizenry? To answer these questions and explore the potential reasons for low compliance, the survey is composed of 9 modules: Sampling (SA) – preliminary characteristics of the informal trader General Information (ID) – basic demographics, educational and household background information Tax Attitudes (TX) – range of fees and taxes paid and the benefits received from those payments Service Delivery and Accountability (SD) – services offered in the market and who could best deliver them Public Participation and Associational Membership (PP) – involvement in different associations and participation in public and community affairs Value Chains (VC) – source, frequency, and method of payment for merchandise sold Social Protection (SP) – plans made for retirement or difficult times Household Welfare (HW) – details on household assets and services Final (FI) – enumerator observations
Palabras clave
informal sector, taxes, services, markets