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Desai, Sameeksha; Acs, Zoltán J.; Weitzel, Utz - 2010

The current research on entrepreneurship as an economic phenomenon often assumes its desirability as a driver of … unproductive entrepreneurship has been examined, destructive entrepreneurship has been largely ignored. We build from existing … theory and define destructive entrepreneurship as wealth-destroying. We propose three assumptions to develop a model of …

Persistent link: https://www.econbiz.de/10008661285

An assessment of presumptive tax in Uganda : evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda

Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma Clare; … - 2021

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

Persistent link: https://www.econbiz.de/10012665424

Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? : evidence from Ugandan administrative tax data

Jouste, Maria; Nalukwago, Milly I.; Waiswa, Ronald - 2021

taxpayers and presumptive tax revenues in Uganda. Using a difference-in-differences approach and administrative data covering …

Persistent link: https://www.econbiz.de/10012422671