Shifting tax burdens through exemptions and evasion : an empirical investigation of Uganda
Year of publication: |
2006
|
---|---|
Authors: | Gauthier, Bernard P. ; Reinikka, Ritva |
Published in: |
Journal of African economies. - Oxford : Univ. Press, ISSN 0963-8024, ZDB-ID 1106568-0. - Vol. 15.2006, 3, p. 373-398
|
Subject: | Unternehmensbesteuerung | Corporate taxation | Steuerbelastung | Tax burden | Steuervergünstigung | Tax incentive | Steuervermeidung | Tax avoidance | Uganda | 1995-1997 |
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