Taxes and Bribes in Uganda.
Using data from 433 firms operating along Uganda's charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market.
Department of Public Policy and Carolina Population Centre, CB#3435 Abernethy Hall, Department of Public Policy, University of North Carolina, Chapel Hill, NC USA 27599-3435.
Pamela
P
Jagger
Department of Agricultural Economics, 403 West State Street, Purdue University, West Lafayette, IN USA 47907-2056, School of Economics and Business, Norwegian University of Life Sciences, P.O. Box 5003, 1432 Ås, Norway.
Gerald
G
Shively