Shifting tax burdens through exemptions and evasion [electronic r esource] : an empirical investigation of Uganda / Bernard Gauthie r, Ritva Reinikka.
Material type:
TextSeries: Policy research working paper ; 2735Publication details: Washington, D.C. : The World Bank, Development Research Group, Pu blic Services for Human Development, 2001.Subject(s): DDC classification: - MISR 338.7096761 GAU
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Title from title screen as viewed on Aug. 24, 2002.
"December 2001."
Includes bibliographical references (p. 25).
Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.
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