Formalizing Informal Taxation: Evidence From DRC

This project explores how digitizing informal labor taxes can enhance fairness and accountability in local governance in the Democratic Republic of Congo. In partnership with the Kasai Central provincial government, researchers are testing a biometric attendance system to formalize salongo - a community labor tax in which residents contribute unpaid work to public projects. The initiative aims to evaluate how digital tracking and documentation of contributions can strengthen transparency, improve equity in participation, and support evidence-based policymaking on local taxation and governance.