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Tax burdens vary for firms of different sizes due to their variable tendency to seek exemptions or evade taxes.

A study on Uganda in comparison with neighbouring countries. The purpose of this study is to take a closer look at the policy of public revenue in a low-revenue and low-income economy. First it attempts to examine business taxation in Uganda to answer two questions: what is the actual tax burden today on capital investment and the overall cost of production across industries? How does this burden compare to Kenya and Tanzania, which compete for the same foreign investment?

"Evidence from Uganda shows that poor public provision of infrastructure services-- proxied by an unreliable and inadequate power supply-- significantly reduces productive private investment"--Cover.

The World Development Report 2004 Investigates How Countries Can Accelerate Progress Towards The Millennium Development Goals (Mdgs) By Making Services Work For Poor People. Too Often, The Delivery Of Services Falls Far Short Of What Could Be Achieved, Du To Issues Such As Weak Incentives For Performance, Corruption, Imperfect Monitoring, And Administrative Logjams. Some Countires Have Addressed The Problem By Involving Poor People In Service Delivery; The Results Have Been Impressive. Giving Parents Input Into Their Children`S Education, Patients A Say Over Hospital Management, And Making Agency Budgets Transparent All Contribute To Improving Outcomes In Human Development.

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business taxation and the actual tax burden on firms’ capital investment. The analysis demonstrates that, even when the country’s level of public revenue is low at the macroeconomic level, rapidly increasing taxation may pose a constraint to private investment at the microeconomic level.

"While macroeconomic reforms are necessary, firms' investment response is likely to remain limited without an accompanying improvement in public sector performance"--Cover.