Filter by...
Reset all
Publications (2)
Working Paper
pdf
This paper empirically investigates the link between the level of government revenue per capita and six indicators of quality of governance in an unbalanced panel data set consisting of all countries in the world (217) using data from 1980 to 2020. It uses single-equation GMM techniques and a VAR...
Working Paper
pdf
– Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?
We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda. Using administrative data from the Uganda Revenue Authority and regression analysis, we find that multinational corporations lower...
Displaying 2 of 2 results