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

By: Contributor(s): Material type: TextTextSeries: Journal of African Economies ; Volume 15, number 3Oxford: Oxford University Press, 2006Content type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISSN:
  • 09638024
Subject(s): LOC classification:
  • HC800 JOU
Online resources: 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 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

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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