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Tax evasion and the business environment in Uganda
(Economic Policy Research Centre, 2014)
We provide some empirical evidence of how a poor business environment may incentivise tax evasion. In particular, we examine the roles that specific components of the business environment that include: bribery, efficiency ...
Foreign aid, economic development and corruption
We adopt a dynamic general equilibrium model in which bureaucratic corruption leads to poor quality public services thereby incentivising households to engage in tax evasion. With aid, government is able to shore up the ...