Intended and unintended consequences of anti-avoidance rules: Evidence from Uganda

Muhammad Bashir, Usama Jamal, Kyle McNabb and Mazhar Waseem

No wp-2024-70, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Aggressive profit shifting by multinational enterprises (MNEs) is a growing concern for domestic resource mobilization in developing economies. This paper evaluates the revenue and welfare consequences of a flagship tax avoidance rule that has been implemented in more than 45 countries to prevent profit shifting by MNEs through the debt channel. Our focus is Uganda, a representative developing country that implemented the rule in 2018.

Keywords: Profit shifting; Base erosion; Tax avoidance (search for similar items in EconPapers)
Date: 2024
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