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Publications (102)

Matti Remes - UNU-WIDER, 2022 - Helsinki, Finland

Millions of Africans lost their jobs as a result of the coronavirus pandemic, but state social security systems were of little help to people who lost their income. This is the conclusion of a study conducted by the United Nations University World Institute for Development Economics Research,...

Working Paper pdf
Merima Ali, Odd-Helge Fjeldstad - UNU-WIDER, 2021 - Helsinki, Finland

The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...

Ronald Waiswa, Jesse Lastunen, Gemma Wright, Michael Noble, Joseph Okello Ayo, Milly Isingoma Nalukwago, Tina Kaidu Barugahara, Susan Kavuma, Isaac Arinaitwe, Martin Mwesigye, Wilson Asiimwe, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms. The revised rates have however...

Working Paper pdf
– Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda
Ronald Waiswa, Jesse Lastunen, Gemma Wright, Michael Noble, Joseph Okello Ayo, Milly Isingoma Nalukwago, Tina Kaidu Barugahara, Susan Kavuma, Isaac Arinaitwe, Martin Mwesigye, Wilson Asiimwe, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

Jesse Lastunen, Gemma Wright, Michael Noble, Ronald Waiswa, Joseph Okello Ayo, Milly Isingoma Nalukwago - , 2021

In 2020, the first wave of the COVID-19 pandemic caused an economic crisis that disrupted the Ugandan labour market. How large were the associated income losses across different industries and population groups? To what extent did the general tax-benefit system mitigate the adverse effects of the...

Pia Rattenhuber, Rodrigo C. Oliveira, Jesse Lastunen - UNU-WIDER, 2021 - Helsinki, Finland

In summer 2020 the SOUTHMOD team set out, with partners, to analyse the impact of government policies on protecting households from getting poorer and avoiding societies from becoming more unequal. Now we are releasing a cross-country comparative study that analyses the distributional effects of...

Working Paper pdf
Jesse Lastunen, Pia Rattenhuber, Kwabena Adu-Ababio, Katrin Gasior, H. Xavier Jara, Maria Jouste, David McLennan, Enrico Nichelatti, Rodrigo C. Oliveira, Jukka Pirttilä, Matteo Richiardi, Gemma Wright - UNU-WIDER, 2021 - Helsinki, Finland

This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate the impact of the crisis on disposable...

– Research recommendations to improve policies
Maria Jouste, Tina Kaidu Barugahara, Nicholas Musoke - UNU-WIDER, 2021 - Helsinki, Finland

How can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context? In this blog, we highlight several policy recommendations arising from our collaborative research...

– Does it make a difference?
UNU-WIDER - UNU-WIDER, 2021 - Helsinki, Finland

How could countries in the Global South develop their tax systems further and improve compliance? This analysis shows how two tax administration interventions impacted the number of small business taxpayers and presumptive tax revenues in Uganda. One-stop-shops — where citizens could...

Working Paper pdf
– Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?
Aliisa Koivisto, Nicholas Musoke, Dorothy Nakyambadde, Caroline Schimanski - UNU-WIDER, 2021 - Helsinki, Finland

We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda. Using administrative data from the Uganda Revenue Authority and regression analysis, we find that multinational corporations lower...

Working Paper pdf
– Evidence from Ugandan administrative tax data
Maria Jouste, Milly Isingoma Nalukwago, Ronald Waiswa - UNU-WIDER, 2021 - Helsinki, Finland

This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers and presumptive tax revenues in...

Working Paper pdf
Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of pay-as-you-earn administrative data...

Working Paper pdf
– Revenue generation, investor-stakeholder alignment, and public policy
Steve Kayizzi-Mugerwa - UNU-WIDER, 2020 - Helsinki, Finland

This paper discusses the political economy of oil in Uganda since the announcement of its discovery in 2006. It focuses on the dynamics of oil revenue generation (pre-commercial production) and expenditure, investor-stakeholder contestation (i.e. between bureaucrats, investors/oil companies, and...

– Why does more than numbers matter
Maria Jouste, Tina Kaidu Barugahara, Dorothy Nakyambadde - UNU-WIDER, 2020 - Helsinki, Finland

Can tax research be inspiring? Looking back at the three years of collaboration between UNU-WIDER and the Uganda Revenue Authority (URA), the answer is yes – but even that is just the start. Our joint research and capacity-building programme carrying out analysis of tax...

Working Paper pdf
Susan Namirembe Kavuma, Christine Byaruhanga, Nicholas Musoke, Patrick Loke, Michael Noble, Gemma Wright - UNU-WIDER, 2020 - Helsinki, Finland

The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay...

Ronald Waiswa, Joseph Okello Ayo, Michael Noble, Christine Byaruhanga, Susan Kavuma, Gemma Wright - UNU-WIDER, 2020 - Helsinki, Finland

This report documents UGAMOD, the SOUTHMOD model developed for Uganda. The report describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. It concludes with a validation of UGAMOD...

Displaying 16 of 102 results.