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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Shifting Tax Burdens Through Exemptions and Evasion: An Empirical Investigation of Uganda
Authors:Gauthier, Bernard
Reinikka, Ritva
Year:2006
Periodical:Journal of African Economies
Volume:15
Issue:3
Period:September
Pages:373-398
Language:English
Geographic term:Uganda
Subjects:taxation
enterprises
fiscal policy
tax evasion
Economics and Trade
Link:http://jae.oxfordjournals.org/content/15/3/373.full.pdf
Abstract:This paper investigates the impacts of tax reforms implemented in Uganda in the mid-1990s on the prevalence of tax evasion and exemptions among firms, and their effects on the distribution and dispersion of tax burdens. Based on firm-level data collected from 243 firms, the authors find that evasion and exemptions were widespread and that their prevalence actually increased during tax reforms. They use three-stage least squares to simultaneously estimate tax burdens, evasion and exemption patterns in 1995 and 1997. They conclude that tax exemptions benefit large businesses to a disproportionate degree, while evasion is more common among small businesses. This creates a situation in which medium-sized firms shoulder a disproportionate tax burden. App., bibliogr., notes, ref., sum. [Journal abstract]
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