Business taxation in a low-revenue economy - a study on Uganda in comparison with neighboring countries (English)

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...
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Chen,Duanjie; Reinikka,Ritva S..

Business taxation in a low-revenue economy - a study on Uganda in comparison with neighboring countries (English). Africa Region working paper series ; no. 3 Washington, D.C. : The World Bank. http://documents.worldbank.org/curated/en/686401468761980836

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