FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W95633812> ?p ?o ?g. }

• W95633812 endingPage "320" @default.
• W95633812 startingPage "265" @default.
• W95633812 abstract "A substantial majority of non-agricultural workers in a developing country such as Cameroon engage in legal businesses below the governmental radar, that is, in the informal sector. Because that segment of the Sub-Saharan economy is critical to subsistence within the region, and because the financial crisis has expanded the informal sector in the Global North, developing economies’ experience with the informal sector is of world-wide relevance. Formal business laws do exist in the formal sector; however, trying to move informal-sector workers to the formal sector where these laws already offer some protection can disrupt the entrepreneurs’ ability to sustain themselves, and to contribute to the national economy. A pilot study in five Cameroonian markets is thus of general interest when it reveals that entrepreneurs there do not benefit from formal business laws, which in turn limits their ability to borrow and their willingness to lend. The same study also suggests that tax literature has interesting, noncoercive strategies to improve tax compliance in ways that may be applicable to facilitating the introduction of formal business laws to the informal sector, instead of forcing informal-sector workers into the formal sector. The tax-morale literature recommends deploying strategies of reciprocity, in addition to providing public goods and services—strategies that encourage compliance—instead of using governmental power to extract tax payments. Similarly, tax-based strategies can apply to business  LL.M. in Taxation, New York University School of Law; J.D., Columbia University School of Law; A.B., Wellesley College. My thanks to the Tulane Law School workshop, and especially to my colleagues Professors Adam Feibelman, Marjorie Kornhauser, Shuyi Oei, and Amy Stein for their thoughtful and detailed suggestions. Further I need to thank very particularly Professor Emmanuel Yenshu Vubo, sociologist and Associate Dean at the University of Buea’s School of Social and Management Sciences for his advice and support, and to extend my thanks also to the following, without whose help the interviews would not have been possible: Prof. Martha Simo Tumnde, Ph.D., Dean and Professor, Faculty of Social and Management Sciences, University of Buea; Sone Patience, Ph.D., Lecturer, Department of Law, University of Buea; Roland Djieufack, DEA, Assistant Lecturer, Department of Law, University of Buea; and Ms. Juliet Yongbang. Washington University Open Scholarship 266 WASHINGTON UNIVERSITY GLOBAL STUDIES LAW REVIEW [VOL. 13:265 laws while informal-sector workers remain in the informal sector, even though the government’s posture vis-a-vis commercial actors is less direct than vis-a-vis taxpayers. The experience of Cameroon’s informal sector with formal tax law thus provides important insights on steps within the government’s control that would not only improve tax compliance, but would also bring formal business laws and their transaction-cost-reducing potential to the informal sector. The pro-business strategy is to apply tax-morale learning, which calls for government authorities to enter into a reciprocal relationship— respectful and communicative—with private parties and to focus on investing in basic infrastructure." @default.
• W95633812 created "2016-06-24" @default.
• W95633812 creator A5077138300 @default.
• W95633812 date "2014-10-08" @default.
• W95633812 modified "2023-09-27" @default.
• W95633812 title "Bringing Formal Business Laws to Cameroon’s Informal Sector: Lessons and Cautions from the Tax Law Example" @default.
• W95633812 cites W1890403564 @default.
• W95633812 cites W1998819003 @default.
• W95633812 cites W2058498234 @default.
• W95633812 cites W3126056200 @default.
• W95633812 hasPublicationYear "2014" @default.
• W95633812 type Work @default.
• W95633812 sameAs 95633812 @default.
• W95633812 citedByCount "0" @default.
• W95633812 crossrefType "journal-article" @default.
• W95633812 hasAuthorship W95633812A5077138300 @default.
• W95633812 hasConcept C10138342 @default.
• W95633812 hasConcept C136264566 @default.
• W95633812 hasConcept C137757676 @default.
• W95633812 hasConcept C144024400 @default.
• W95633812 hasConcept C144133560 @default.
• W95633812 hasConcept C162324750 @default.
• W95633812 hasConcept C169903001 @default.
• W95633812 hasConcept C19165224 @default.
• W95633812 hasConcept C50522688 @default.
• W95633812 hasConcept C51303962 @default.
• W95633812 hasConcept C514942387 @default.
• W95633812 hasConcept C55674860 @default.
• W95633812 hasConcept C64089585 @default.
• W95633812 hasConceptScore W95633812C10138342 @default.
• W95633812 hasConceptScore W95633812C136264566 @default.
• W95633812 hasConceptScore W95633812C137757676 @default.
• W95633812 hasConceptScore W95633812C144024400 @default.
• W95633812 hasConceptScore W95633812C144133560 @default.
• W95633812 hasConceptScore W95633812C162324750 @default.
• W95633812 hasConceptScore W95633812C169903001 @default.
• W95633812 hasConceptScore W95633812C19165224 @default.
• W95633812 hasConceptScore W95633812C50522688 @default.
• W95633812 hasConceptScore W95633812C51303962 @default.
• W95633812 hasConceptScore W95633812C514942387 @default.
• W95633812 hasConceptScore W95633812C55674860 @default.
• W95633812 hasConceptScore W95633812C64089585 @default.
• W95633812 hasIssue "2" @default.
• W95633812 hasLocation W956338121 @default.
• W95633812 hasOpenAccess W95633812 @default.
• W95633812 hasPrimaryLocation W956338121 @default.
• W95633812 hasRelatedWork W1537073140 @default.
• W95633812 hasRelatedWork W1547962268 @default.
• W95633812 hasRelatedWork W1583769096 @default.
• W95633812 hasRelatedWork W1811533107 @default.
• W95633812 hasRelatedWork W1977904972 @default.
• W95633812 hasRelatedWork W2059001107 @default.
• W95633812 hasRelatedWork W2224273013 @default.
• W95633812 hasRelatedWork W2265750622 @default.
• W95633812 hasRelatedWork W2346713356 @default.
• W95633812 hasRelatedWork W2364990392 @default.
• W95633812 hasRelatedWork W2485509376 @default.
• W95633812 hasRelatedWork W2497388942 @default.
• W95633812 hasRelatedWork W2616868514 @default.
• W95633812 hasRelatedWork W2742766744 @default.
• W95633812 hasRelatedWork W2788986530 @default.
• W95633812 hasRelatedWork W2801403052 @default.
• W95633812 hasRelatedWork W2897035224 @default.
• W95633812 hasRelatedWork W3110819532 @default.
• W95633812 hasRelatedWork W3126109510 @default.
• W95633812 hasRelatedWork W3173975053 @default.
• W95633812 hasVolume "13" @default.
• W95633812 isParatext "false" @default.
• W95633812 isRetracted "false" @default.
• W95633812 magId "95633812" @default.
• W95633812 workType "article" @default.