Using the marginal effective tax rate (METR) analysis for Uganda, and its neighboring countries, this study demonstrates that it is indeed possible that, even when a country's public revenue is low at the macroeconomic level, rapidly increasing taxation may pose a constraint to private investment at the microeconomic level. There are two reasons. First, while the enterprise sector in these economies is typically small, it represents a high proportion...
Voir la suite
INFORMATION
-
1999/06/30
-
Document de travail (série numérotée)
-
22689
-
1
-
1
-
2010/07/01
-
Business taxation in a low-revenue economy - a study on Uganda in comparison with neighboring countries
-
depreciation allowance
TÉLÉCHARGER
RAPPORT COMPLET
Version officielle du document (peut inclure des signatures etc…)
-
Total Downloads** : 386
*La version texte est une version à reconnaissance optique de caractères non-corrigée. Cette version est fournie uniquement pour accommoder les utilisateurs disposant de connections lentes.