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...
انظر المزيد
تفاصيل
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1999/6/30
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ورقة عمل (سلسلة مُرقمة)
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22689
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1
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1
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2010/7/01
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Business taxation in a low-revenue economy - a study on Uganda in comparison with neighboring countries
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depreciation allowance