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Intended and unintended consequences of anti-avoidance rules: Evidence from Uganda

Author

Listed:
  • Muhammad Bashir
  • Usama Jamal
  • Kyle McNabb
  • Mazhar Waseem

Abstract

Aggressive profit shifting by multinational enterprises (MNEs) is a growing concern for domestic resource mobilization in developing economies. This paper evaluates the revenue and welfare consequences of a flagship tax avoidance rule that has been implemented in more than 45 countries to prevent profit shifting by MNEs through the debt channel. Our focus is Uganda, a representative developing country that implemented the rule in 2018.

Suggested Citation

  • Muhammad Bashir & Usama Jamal & Kyle McNabb & Mazhar Waseem, 2024. "Intended and unintended consequences of anti-avoidance rules: Evidence from Uganda," WIDER Working Paper Series wp-2024-70, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2024-70
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2024-70-intended-unintended-consequences-anti-avoidance-rules.pdf
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