Shifting tax burdens through exemptions and evasion: An empirical investigation of Uganda created by Bernard Gauthier and Ritva Reinikka

By:

Gauthier Bernard [author]

Contributor(s):

Reinikka Ritva [co-author]

Material type: Text

TextSeries: Journal of African Economies ; Volume 15, number 3Oxford: Oxford University Press, 2006Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

09638024

Subject(s):

Tax burden -- Tax incentive -- Cross-border tax evasion -- Uganda

LOC classification:

HC800 JOU

Online resources:

Click here to access online

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, we observe that evasion and exemptions were widespread and that their prevalence actually increased during tax reforms. We use three-stage least squares to simultaneously estimate tax burdens, evasion and exemption patterns in 1995 and 1997. We find 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.

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Holdings
Item type	Current library	Call number	Vol info	Copy number	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HC800 JOU (Browse shelf(Opens below))	vol. 15, no. 3 (373-398)	SP1219	Not for loan	For In house Use

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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, we observe that evasion and exemptions were widespread and that their prevalence actually increased during tax reforms. We use three-stage least squares to simultaneously estimate tax burdens, evasion and exemption patterns in 1995 and 1997. We find 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.

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