ABSTRACT
This chapter moves away from the conventional labour regulation perspective on informality and take instead an enterprise taxation perspective. It argues that the economic frameworks which dominate analytical and policy discourse this area are flawed. They take too aggregated a view of informality and as a result come up with inappropriate policy analysis and prescriptions. This aggregative lens also reflects a certain mindset towards informality, which views it as a mass or a lump, and indeed a “problem” to be addressed. A disaggregated perspective is not only a better description of reality, it helps us break clear from mindsets that date back at least to colonial times.
