Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe

Using a mixed-methods approach, this paper evaluates the equity implications of Zimbabwe’s presumptive tax system,
introduced in 2005 to raise revenue from the country’s growing informal sector.
The representative taxpayer method, which compares the hypothetical tax burdens of formal and informal sector taxpayers at varying income levels,
shows that the presumptive tax regime undermines both vertical and horizontal equity.

https://www.researchgate.net/publication/318080910_Informal_sector_taxes_and_equity_Evidence_from_presumptive_taxation_in_Zimbabwe