Trust in institutions and perceptions of the tax system among informally employed people REFERENCES Berens, S./von Schiller, A.(2017): Taxing higher incomes: What makes the high-income earners consent to more progressive taxation in Latin America?, in: Political Behavior, 39(3). Burchi, F./von Schiller, A./Strupat, C.(2020): Social protection and revenue collection: How they can jointly contribute to strengthening so­cial cohesion, in: International Social Security Review, 73: 13– 32. Gallien, M./van den Boogaard, V.(2021): Informal workers and the state: The politics of connection and disconnection during a global pan­demic. IDS Working Paper. Gaspar, V./Amaglobeli, M.D./Garcia-Escribano, M.M./Prady, D./ Soto, M.(2019): Fiscal policy and development: Human, social, and phys­ical investments for the SDGs. IMF Staff Discussion Note.(2019/03). Inter­national Monetary Fund. Herb, M.(2005): No representation without taxation? Rents, develop­ment, and democracy, in: Comparative Politics, 37(3): 297–317. ILO(2018): Women and men in the informal economy: A statistical pic­ture. Third edition. Geneva: International Labour Office. Meagher, K.(2018): Taxing times: Taxation, divided societies and the in­formal economy in Northern Nigeria, in: The Journal of Development Studies, 54(1): 1–17. Moore, M.(2020): What is wrong with African tax administration? ICTD Working Paper 111. Brighton, UK: International Centre for Tax and Devel­opment. Mosley, P.(2015): Fiscal composition and aid effectiveness: A political economy model, in: World Development, 69: 106–115. APPENDIX Mean across all countries Figure 6.A7 Trust in government by subgroups 3 2 1 0 Rural Urban 1 By Rural/Urban and age quartiles Rural Urban 2 Rural Urban 3 Mean across all countries 3 2 1 0 Rural Urban 1 By Rural/Urban and education level Rural Urban 2 Rural Urban 3 Rural Urban 4 By Rural/Urban and wealth quartiles Mean across all countries 3 2 1 0 Rural Urban 1 Rural Urban 2 Rural Urban 3 Levels of education correspond to 1= No school education, 2= Some primary education, 3= Primary education, 4= Secondary education, 5= University Rural Urban 4 Rural Urban 5 Rural Urban 4 57