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Working Paper
Assessing pension-related tax expenditures in South AfricaIn 2016, the South African government introduced a comprehensive reform to simplify and harmonize the pension system in order to incentivize pension savings and increase the fairness of the retirement system. Using administrative tax micro-data, we...
Working Paper
Did Uganda’s corporate tax incentives benefit the Ugandan economy or only the firms?Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially...
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