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Riku Buri, Joel Karjalainen, Anni Koskinen, and Daniel Peredo Siles
In industries where consumption generates negative externalities and internalities, governments can attempt to curb excess demand by restricting supply. However, this strategy may simply shift …
Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä, and Pia Rattenhuber
We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a …