Showing 1 - 10 of 28
Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...
Persistent link: https://www.econbiz.de/10012759628
This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a...
Persistent link: https://www.econbiz.de/10012763449
Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g., labor), and the tax system is more efficient if labor is taxed directly. However, corporate taxes not only exist but...
Persistent link: https://www.econbiz.de/10012767953
The study of autocracies and weakly institutionalized countries is plagued by scarcity of information about the relative strength of different players within the political system. This paper presents novel data on the composition of government coalitions in a sample of fifteen post-colonial...
Persistent link: https://www.econbiz.de/10013100130
We report the results from a field experiment with a micro lender in Uganda to test the effectiveness of privately …
Persistent link: https://www.econbiz.de/10013068089
A large fraction of Uganda's population continues to earn a living from quasi-subsistence agriculture. This paper uses …
Persistent link: https://www.econbiz.de/10013070062
In 2008, Uganda granted hundreds of small groups $400/person to help members start individual skilled trades. Four …
Persistent link: https://www.econbiz.de/10012911477
rich panel data from farms in Tanzania and Uganda, we estimate our model using a flexible specification in which we allow …
Persistent link: https://www.econbiz.de/10012895000
into export cropping and, thus, to higher poverty. We test the model using data from the Uganda National Household Survey …
Persistent link: https://www.econbiz.de/10012759840
in Peru and Uganda. I find that rich patients are more likely than other patients to bribe in public health care … rate of 0.8%; doubling household expenditure in Uganda increases the bribery probability by 1.2 percentage points compared ….37 in Uganda. Bribes in the Ugandan public sector appear to be fees-for-service extorted from the richer patients amongst …
Persistent link: https://www.econbiz.de/10012760177