Informal taxation data set

The data was meant for the study titled, "Impact of informal taxes and transfer payments on livelihoods in Zimbabwe’s Urban Areas: A comparative study of Gweru and Bulawayo Urban." This data was collected from 281 and 92 respondents from Bulawayo and Gweru Urban respectively. Verbal informed consent was obtained from all participants with the researchers ensuring confidentiality and anonymity by coding some of the responses, and interviews were conducted privately to safeguard participant comfort and privacy. This data was then analysed using descriptive statistics and Ordinary Least Squares regression and these results were merged with the qualitative data to conclude that informal payments in the urban economies of Gweru and Bulawayo are significant determinants of household livelihoods, but their effects are stratified and paradoxical. The measurement of the variables is summarised below: Variable Measurement Age Years Number of Dependents (NOD) Ordinal number Household head (HH) Coded Yes(1) and No(0) Level of education (LOE) Coded Secondary(0), Tertiary (1) Marital status (MS) Coded Single(1); Married(2); Widowed(3); Divorced(4) Residential area (RA) Coded Low density(1); Medium density(2); High density(3) Residential property ownership status (PO) Coded Rented (0); Owned (1); Mortgaged (2) Main Livelihood Activity (MLA) Coded Public sector (1); Private Sector(2); Own Business/Agriculture (3); Uneployed/Pensioner(4) Monthly Income in USD (Y) Self reported (Gweru), ZiG income converted to USD @ ZiG26.5697, the official rate as at 29 September 2025 (RBZ) Coded (Bulawayo); <300 (1); 301-500(2); 501-1000(3); 1000+(4) Other sources of income in USD (OY) Self reported, ordinal number Total income in USD (TY) Y+OY Monthly Expenditure (USD) (E) Total sum of all food and non-food expenditure. (include groceries, rent, mortgage payments, utilities, fees, transport costs e.tc) Informal taxes (inf_pay) All tax like payments made by the household which include, but not limited to; vehicle tax, road block fees, tithes, payments to community groups,car radio licence, support to extended family, bank charges, toll gate fees and bribes. Total Expenditure in USD (Texp) E+Inf_pay International Extreme Poverty Line (IPL) The researchers used the IPL of US$4.20/day for LMICs; as revisited using 2021 PPPs in Foster et al 2025. For each household, its IPL was calculated as $4.20*30 days*number of people in that household Total Consumption Poverty Line (TCPL) The researchers used the TCPL as at 29 September 2025 (ZimStat, 2025) For each household, the TCPL was calculated as 1292.8*number of people per household Households livelihood (POV) Calculated as the difference between a household’s total expenditure less its international extreme poverty line本数据集服务于题为《津巴布韦城市地区非正规税费与转移支付对民生的影响：以圭鲁与布拉瓦约市为例》的研究。数据分别从布拉瓦约与圭鲁市区的281名、92名受访者处采集。所有参与者均已获得口头知情同意，研究人员通过对部分应答内容进行编码以保障保密性与匿名性，且访谈以私密方式开展，以保护受访者的舒适度与个人隐私。 本数据集采用描述性统计与普通最小二乘（Ordinary Least Squares, OLS）回归方法进行分析，研究人员将上述定量分析结果与定性数据相结合，最终得出结论：圭鲁与布拉瓦约市区的非正规支付行为是家庭民生的重要影响因素，但其作用效果呈现分层且矛盾的特征。 以下为各变量的测量方式汇总： 1. 年龄（Age）：以年为单位 2. 受抚养人数（Number of Dependents, NOD）：采用序数数值 3. 户主（Household head, HH）：编码为是(1)与否(0) 4. 受教育水平（Level of education, LOE）：编码为中等教育(0)、高等教育(1) 5. 婚姻状况（Marital status, MS）：编码为单身(1)、已婚(2)、丧偶(3)、离异(4) 6. 居住区域（Residential area, RA）：编码为低密度住宅区(1)、中密度住宅区(2)、高密度住宅区(3) 7. 住宅产权状况（Residential property ownership status, PO）：编码为租赁(0)、自有(1)、按揭(2) 8. 主要谋生活动（Main Livelihood Activity, MLA）：编码为公共部门(1)、私营部门(2)、自主经营/农业(3)、失业/养老金领取者(4) 9. 月收入（美元，Y）：圭鲁地区受访者为自报收入；布拉瓦约地区受访者的津巴布韦元（Zimbabwe Dollar, ZiG）收入，按2025年9月29日津巴布韦储备银行（Reserve Bank of Zimbabwe, RBZ）公布的官方汇率1美元兑26.5697津巴布韦元转换为美元，并按以下区间编码：<300(1)、301-500(2)、501-1000(3)、1000+(4) 10. 其他收入来源（美元，OY）：自报收入，采用序数数值 11. 总收入（美元，TY）：Y+OY 12. 月度支出（美元，E）：食品与非食品类所有支出的总和，涵盖杂货、房租、按揭还款、公用事业费、各类手续费、交通成本等 13. 非正规税费（inf_pay）：家庭缴纳的各类税费类支出，包括但不限于车辆税、路障费、什一税、社区团体缴费、汽车广播许可证费、对大家庭的资助、银行手续费、通行费及贿赂款 14. 总支出（美元，Texp）：E+Inf_pay 15. 国际极端贫困线（International Extreme Poverty Line, IPL）：研究人员采用针对中低收入国家（Low- and Middle-Income Countries, LMICs）的每日4.20美元国际极端贫困线，该标准依据Foster等人2025年的研究中更新的2021年购买力平价（Purchasing Power Parities, PPPs）进行校准。每个家庭的国际极端贫困线计算方式为：4.20美元×30天×家庭人口数 16. 总消费贫困线（Total Consumption Poverty Line, TCPL）：研究人员采用2025年9月29日津巴布韦国家统计署（Zimbabwe National Statistics Agency, ZimStat, 2025）公布的总消费贫困线。每个家庭的总消费贫困线计算方式为：1292.8×家庭人口数 17. 家庭民生状况（Households livelihood, POV）：以家庭总支出与国际极端贫困线的差值计算得出