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Shifting tax burdens through exemptions and evasion - an empirical investigation of Uganda

Citations

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Cited by:

  1. Bernard Gauthier & Jonathan Goyette, 2016. "Fiscal policy and corruption," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(1), pages 57-79, January.
  2. repec:zbw:ifwkie:3715 is not listed on IDEAS
  3. Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  4. Clara Delavallade, 2012. "What Drives Corruption? Evidence from North African Firms," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 21(4), pages 499-547, August.
  5. Odd-Helge Fjeldstad, 2006. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," Chapters,in: International Handbook on the Economics of Corruption, chapter 17 Edward Elgar Publishing.
  6. Goyette, Jonathan & Gallipoli, Giovanni, 2015. "Distortions, efficiency and the size distribution of firms," Journal of Macroeconomics, Elsevier, vol. 45(C), pages 202-221.
  7. Kappel, Robert & Lay, Jann & Steiner, Susan, 2005. "Uganda: No more pro-poor growth?," Open Access Publications from Kiel Institute for the World Economy 3504, Kiel Institute for the World Economy (IfW).
  8. Michael Keen, 2012. "Taxation and Development; Again," IMF Working Papers 12/220, International Monetary Fund.
  9. Auriol, Emmanuelle & Warlters, Michael, 2006. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers 6007, C.E.P.R. Discussion Papers.
  10. Joel Cariolle, 2018. "Corruption determinants in developing and transition economies: Insights from a multi-level analysis," Post-Print hal-01823058, HAL.
  11. E. EHRHART & Alexandru MINEA & Patrick VILLIEU, 2009. "Deficits, Seignorage and the Growth Laffer Curve in Developing Countries," LEO Working Papers / DR LEO 118, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
  12. Joël CARIOLLE, 2018. "Corruption determinants in developing and transition economies: Insights from a multi-level analysis," Working Papers P229, FERDI.
  13. Pieroni, Luca & d'Agostino, Giorgio & Bartolucci, Francesco, 2013. "Identifying corruption through latent class models: evidence from transition economies," MPRA Paper 43981, University Library of Munich, Germany.
  14. Léonce Ndikumana, 2006. "Corruption and Pro-Poor Growth Outcomes: Evidence and Lessons for African Countries," Working Papers wp120, Political Economy Research Institute, University of Massachusetts at Amherst.
  15. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
  16. Matovu, John Mary & Twimukye, Evarist P. & Nabiddo, Winnie & Guloba, Madina, 2009. "Impact of Tax Reforms on Household Welfare," Research Series 54801, Economic Policy Research Centre (EPRC).
  17. Kappel, Robert & Lay, Jann & Steiner, Susan, 2004. "The Missing Links - Uganda's Economic Reforms and Pro-Poor Growth," Open Access Publications from Kiel Institute for the World Economy 3840, Kiel Institute for the World Economy (IfW).
  18. Bernard Gauthier & Jean-Paul Azam & Jonathan Goyette, 2004. "The Effect of Fiscal Policy and Corruption Control Mechanisms on Firm Growth and Social Welfare: Theory and Evidence," Cahiers de recherche 04-10, HEC Montréal, Institut d'économie appliquée.
  19. Ravi Kanbur & Michael Keen, 2014. "Thresholds, informality, and partitions of compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 536-559, August.
  20. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
  21. Joël CARIOLLE, 2018. "Corruption determinants in developing and transition economies: Insights from a multi-level analysis," Working Papers P229, FERDI.
  22. Joseph Mawejje & Ibrahim Mike Okumu, 2016. "Tax Evasion and the Business Environment in Uganda," South African Journal of Economics, Economic Society of South Africa, vol. 84(3), pages 440-460, September.
  23. Auriol, Emmanuelle & Warlters, Michael, 2012. "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, vol. 97(1), pages 58-72.
  24. Matthews, Alan & Claquin, Pierre & Opolot, Jacob, 2007. "Distortions to Agricultural Incentives in Uganda," Agricultural Distortions Working Paper Series 48549, World Bank.
  25. Kenyon, Thomas, 2008. "Tax Evasion, Disclosure, and Participation in Financial Markets: Evidence from Brazilian Firms," World Development, Elsevier, vol. 36(11), pages 2512-2525, November.
  26. Marco Carreras & Purnachandar Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series 162, World Institute for Development Economic Research (UNU-WIDER).
  27. Lixing Li & Guangrong Ma, 2015. "Government Size and Tax Evasion: Evidence from China," Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 346-364, May.
  28. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," CREA Discussion Paper Series 17-18, Center for Research in Economic Analysis, University of Luxembourg.
  29. Bernard Gauthier & Jonathan Goyette, 2012. "Taxes and bribery: The role of monitoring, bargaining power and red tape," Cahiers de recherche 12-08, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  30. repec:bla:sajeco:v:84:y:2016:i:4:p:538-554 is not listed on IDEAS
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