Governments looking to formalize their artisanal gold sectors often see the ability to collect taxes as one of the primary benefits. But what if imposition of taxes, royalties and other fees are in fact one of the primary factors driving gold exporters and artisanal gold miners into informality? In this guest blog from researcher Shawn Blore, get highlights from a recent study that looks closely at this question using information gathered from countries in the first phase of the planetGOLD programme.