TY - BOOK AU - Gauthier,Bernard P. AU - Reinikka,Ritva ED - World Bank. Development Research Group. TI - Shifting tax burdens through exemptions and evasion : an empirical investigation of Uganda / U1 - MISR 338.7096761 GAU PY - 2001/// CY - Washington, D.C. : PB - The World Bank, Development Research Group, Pu blic Services for Human Development, KW - Business enterprises KW - Taxation KW - Uganda KW - Tax exemption KW - Tax evasion N1 - Title from title screen as viewed on Aug. 24, 2002; "December 2001."; Includes bibliographical references (p. 25) N2 - Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes ER -