Taxing the ‘hard-to-tax’ in low and middle-income countries: an examination and Kenyan case study

<p>The term ‘hard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterprises (SMEs), and professionals. However, scholarly discourse on the hard-to-tax in low and middle-income countries (LMICs) has focussed primarily on farmers and SMEs. Professionals are r...