Shifting tax burdens through exemptions and evasion an empirical investigation of Uganda / [electronic r esource] :
Bernard Gauthie r, Ritva Reinikka.
- Washington, D.C. : The World Bank, Development Research Group, Pu blic Services for Human Development, 2001.
- Policy research working paper ; 2735 .
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.