This working paper is part of TaxDev's work on informal taxes and transfers, which seeks to tie informal transfers to informal and formal 'fiscal' incidence across taxes and transfers. The questions considered here are:

• What is the scale of informal transfers? How much of the population receive and benefit from such transfers, and at what normal cost?
• Are they progressive or regressive? Do richer and poorer populations benefit equally?
• What poverty reduction effects result?