UNIVERSITY LIBRARY CATALOGUE

Shifting tax burdens through exemptions and evasion (Record no. 352029)

MARC details
000 -LEADER
fixed length control field 01215cam a22002891a 4500
001 - CONTROL NUMBER
control field vtls000219799
003 - CONTROL NUMBER IDENTIFIER
control field UG-KaMUL
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250609193834.0
039 9# - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE]
-- 200703201555
-- 909
040 ## - CATALOGING SOURCE
Modifying agency UG-KaMUL
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number MISR 338.7096761 GAU
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Gauthier, Bernard P.
245 10 - TITLE STATEMENT
Title Shifting tax burdens through exemptions and evasion
Medium [electronic r esource] :
Remainder of title an empirical investigation of Uganda /
Statement of responsibility, etc. Bernard Gauthie r, Ritva Reinikka.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Washington, D.C. :
Name of publisher, distributor, etc. The World Bank, Development Research Group, Pu blic Services for Human Development,
Date of publication, distribution, etc. 2001.
440 0# - SERIES STATEMENT/ADDED ENTRY--TITLE
Title Policy research working paper ;
Volume/sequential designation 2735
500 ## - GENERAL NOTE
General note Title from title screen as viewed on Aug. 24, 2002.
500 ## - GENERAL NOTE
General note "December 2001."
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references (p. 25).
520 ## - SUMMARY, ETC.
Summary, etc. Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Business enterprises
General subdivision Taxation
Geographic subdivision Uganda.
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax exemption
Geographic subdivision Uganda.
650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax evasion
Geographic subdivision Uganda.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Reinikka, Ritva.
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element World Bank. Development Research Group.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Books - Open Access
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     MISR Library - Closed Access MISR Library - Closed Access 09/06/2025   MISR 338.7096 761 GAU 005350 09/06/2025 09/06/2025 Books - Open Access