TY  - BOOK
AU  - Gauthier Bernard
AU  - Reinikka Ritva
TI  - Shifting tax burdens through exemptions and evasion: An empirical investigation of Uganda
SN  - 09638024
AV  - HC800 JOU 
PY  - 2006///
CY  - Oxford
PB  - Oxford University Press
KW  - Tax burden
KW  - Tax incentive
KW  - Cross-border tax evasion
KW  - Uganda
N2  - 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
UR  - 10.1093/jae/ejl022
ER  -