Shifting Tax Burdens through Exemptions and Evasion: an Empirical Investigation of Uganda
Author
Abstract
Suggested Citation
Download full text from publisher
To our knowledge, this item is not available for download. To find whether it is available, there are three options:1. Check below whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Other versions of this item:
- Gauthier, Bernard & Reinikka, Ritva, 2001. "Shifting tax burdens through exemptions and evasion - an empirical investigation of Uganda," Policy Research Working Paper Series 2735, The World Bank.
References listed on IDEAS
- Mr. John J Matovu & Duanjie Chen & Ritva Reinikka-Soininen, 2001. "A Quest for Revenue and Tax Incidence in Uganda," IMF Working Papers 2001/024, International Monetary Fund.
- Tybout, James, et al, 1997. "Firm-Level Responses to the CFA Devaluation in Cameroon," Journal of African Economies, Centre for the Study of African Economies, vol. 6(1), pages 3-34, March.
- Steel, William F & Webster, Leila M, 1992. "How Small Enterprises in Ghana Have Responded to Adjustment," The World Bank Economic Review, World Bank, vol. 6(3), pages 423-438, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Ssewanyana, Sarah N., 2009. "Gender and incidence of indirect taxation: Evidence from Uganda," Research Series 54939, Economic Policy Research Centre (EPRC).
- John Victor Mensah & Michael Tribe & John Weiss, 2007. "The small-scale manufacturing sector in Ghana: a source of dynamism or of subsistence income?," Journal of International Development, John Wiley & Sons, Ltd., vol. 19(2), pages 253-273.
- Tabi Atemnkeng Johannes & Tafah Akwi & Peter Etoh Anzah, 2006. "The Distributive Impact of Fiscal Policy in Cameroon: Tax and Benefit Incidence," Working Papers PMMA 2006-16, PEP-PMMA.
- Juan Antonio Morales, 2004. "Dollarization of Assets and Liabilities: Problem or Solution? The Case of Bolivia," Money Affairs, CEMLA, vol. 0(2), pages 105-135, July-Dece.
- Kirsneh Alemu Kebede, 2024. "The Effect of Availability of Foreign Exchange and Devaluation of BIRR on the Performance of Companies in Ethiopia (Instance of Sample Company)," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 99-117.
- Jimenez, Emmanuel & DEC, 1994. "Human and physical infrastructure : public investment and pricing policies in developing countries," Policy Research Working Paper Series 1281, The World Bank.
- Paul Mosley, 2012. "The politics of what works for the poor in public expenditure and taxation: a review," Global Development Institute Working Paper Series esid-011-12, GDI, The University of Manchester.
- Chanelle T. Maxwell & Winston R. Moore, 2004. "External Price Competitiveness and Trade in the Caribbean," Money Affairs, CEMLA, vol. 0(2), pages 137-153, July-Dece.
- Jorge Martinez-Vazquez, 2001. "The Impact of Budgets on the Poor: Tax and Benefit," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0110, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Veronika Svatošová, 2017. "Identification of Financial Strategy in Small and Medium-sized Entrepreneurship," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(4), pages 1435-1453.
- Gauthier, Bernard & Soloaga, Isidro & Tybout, James, 2000. "A firm's-eye view of policy and fiscal reforms in Cameroon," Policy Research Working Paper Series 2442, The World Bank.
- Moses Acquaah, 2005. "Enterprise Ownership, Market Competition and Manufacturing Priorities in a Sub-Saharan African Emerging Economy: Evidence from Ghana," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 9(3), pages 205-235, September.
- Marie-Ange VEGANZONES-VAROUDAKIS, 2000. "Infrastructures, investissement et croissance : un bilan de dix années de recherches," Working Papers 200007, CERDI.
- Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
- Velenchik, Ann D., 1997. "Market power, firm performance and real wage growth in Zimbabwean manufacturing," World Development, Elsevier, vol. 25(5), pages 749-762, May.
- Giorgio Barba Navaretti & Riccardo Faini & Bernard Gauthier, 2006.
"The Impact of Trade Liberalization on Enterprises in Small Backward Economies: the Case of Chad and Gabon,"
Review of Development Economics, Wiley Blackwell, vol. 10(3), pages 452-465, August.
- Giorgio Barba Navaretti & Ricardo Faini & Bernard Gauthier, 2002. "The Impact of Trade Liberalisation on Enterprises in Small Backward Economies: The Case of Chad and Gabon," Cahiers de recherche 02-05, HEC Montréal, Institut d'économie appliquée.
- Giorgio Barba Navaretti & Riccardo Faini & Bernard Gauthier, 2003. "The Impact of Trade Liberalisation on Enterprises in Small Backward Economies: The Case of Chad and Gabon," Development Working Papers 176, Centro Studi Luca d'Agliano, University of Milano.
- Iris Claus & Jorge Martinez-Vazquez & VIoleta Vulovic, 2012.
"Government Fiscal Policies and Redistribution in Asian Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1213, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Claus, Iris & Martinez-Vazquez, Jorge & Vulovic, Violeta, 2012. "Government Fiscal Policies and Redistribution in Asian Countries," ADB Economics Working Paper Series 310, Asian Development Bank.
- Elliott Green, 2013. "The Rise and Fall of Decentralization in Contemporary Uganda," WIDER Working Paper Series wp-2013-078, World Institute for Development Economic Research (UNU-WIDER).
- Appiah-Adu, Kwaku, 1999. "The impact of economic reform on business performance: A study of foreign and domestic firms in Ghana," International Business Review, Elsevier, vol. 8(4), pages 463-486, August.
- Hien Thu Pham & Shino Takayama, 2017. "Firm Size Distribution, Production Efficiency, and Returns to Scale: A Stochastic Frontier Approach," Discussion Papers Series 581, School of Economics, University of Queensland, Australia.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oup:jafrec:v:15:y:2006:i:3:p:373-398. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Oxford University Press (email available below). General contact details of provider: https://edirc.repec.org/data/csaoxuk.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.