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Compliance rates with local and national business taxes : evidence from Kampala, Uganda
Vincent, Rose Camille; Dietrich, Stephan; McNabb, Kyle - 2023
case of Kampala, where firms are taxed at national and local levels-by the Uganda Revenue Authority and the Kampala Capital …
Persistent link: https://www.econbiz.de/10014422414
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Testing the Models of Tax Compliance : The Use-Tax Experiment
Thimmesch, Adam B. - 2016
Researchers in a number of fields have explored the question of why people voluntarily comply with the tax laws. The resulting scholarship suggests that a number of factors influence that decision, but the precise role of, and interaction between, those factors continue to be subjects of debate....
Persistent link: https://www.econbiz.de/10014137603
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Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent voluntary redistribution of income or wealth. The theory...
Persistent link: https://www.econbiz.de/10014023678
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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 2001
A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...
Persistent link: https://www.econbiz.de/10011398100
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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 … Uganda. Our findings suggest that, assuming full compliance, the reform reduces tax revenue potential by between 48-72 per … cent from the previous rules. Interviews with staff at the Uganda Revenue Authority point to further challenges with the …
Persistent link: https://www.econbiz.de/10012665424
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The Value of Participatory Democracy in Uganda
Kaduuli, Stephen - 2008
This paper discusses the value of participatory democracy using Uganda's decentralization and local governance … representative democracy whereby citizens simply vote for representatives to think and decide for them at whatever level. Uganda …
Persistent link: https://www.econbiz.de/10012724829
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The Flypaper Effect in Germany: An East-West Comparison
Korzhenevych, Artem; Langer, Sebastian - 2016
We investigate the effect of general-purpose transfers on different expenditure categories and tax rates in the municipalities of Saxony (eastern Germany) and North Rhine-Westphalia (western Germany). Findings from the panel data analysis suggest the existence of the "flypaper effect" -...
Persistent link: https://www.econbiz.de/10011566287
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Frameworks for central-local government relations and fiscal sustainability
Morgan, Peter J.; Trinh, Long Q. - 2016
Sustainable and inclusive growth in emerging Asian economies requires continued high levels of public sector investment in areas such as infrastructure, education, health, and social services. These responsibilities, especially with regard to infrastructure investment, need to be devolved...
Persistent link: https://www.econbiz.de/10011688628
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Looking beyond conventional intergovernmental fiscal frameworks: Principles, realities, and neglected issues
Smoke, Paul J. - 2016
Fiscal decentralization and intergovernmental fiscal relations reform have become nearly ubiquitous in developing countries. Performance, however, has often been disappointing in terms of both policy formulation and outcomes. The dynamics underlying these results have been poorly researched....
Persistent link: https://www.econbiz.de/10011688629
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Fiscal decentralization and local budget deficits in Viet Nam: An empirical analysis
Morgan, Peter J.; Trinh, Long Q. - 2016
Since 1975, Viet Nam has gradually decentralized more fiscal responsibilities to local authorities. This study has two objectives: (i) to take stock of the current institutional framework for intergovernmental fiscal relations in Viet Nam, and (ii) to empirically assess the debt sustainability...
Persistent link: https://www.econbiz.de/10011688636