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Publications (69)
Blog
– Dois poemas de Neide Sigaúque
Aqui não dá para dormir, quanto mais para sonharSou a Neide Sigaúque,mulher,oriunda do leito Austral do terceiro mundo,Moçambique, terra de boa gente.Nasci num país independente.Independente da luta de libertação dos meus pais,mas dependente de ajuda externa do ocidente.Um país com economia pendente...
Blog
On 15 May, poet Neide Sigaúque was commissioned to perform two poems on the themes of the WIDER Development Conference The world at crossroads – securing the future generations held in Maputo, Mozambique.One cannot sleep here, let alone dream I am Neide Sigaúque,A womanfrom the southern side of the...
Blog
The climate stabilization imperative emerging from the Paris Agreement is, in so many ways, absolutely critical to securing the planet’s future for all. The Agreement necessitates a transition away from fossil fuel-based economic production, particularly the use of coal as a source of energy. In...
Blog
As we look towards securing a brighter future for coming generations, we must address the complex challenges that threaten sustainable development and global stability. Among these challenges, conflict stands out as a particularly destructive one. In our latest research, we find that a country that...
Blog
Future tools and foresight thinking are crucial instruments to improve decision-making for a common future. As a Youth Foresight Fellow with UNICEF, I firmly believe that utilizing foresight, a sophisticated approach for anticipation and strategic planning, is essential in tackling and lessening the...
Blog
Uganda, with a fiscal deficit of 5.6% in 2023, has increasingly turned to local resources to make up for its revenue shortfall since the World Bank suspended its funding on 8 August 2023 over the country’s anti-homosexuality law. In early April 2024, traders in downtown Kampala protested against...
Blog
In an era frequently described as ‘unprecedented’, the global landscape often seems daunting. Countries classified as democracies are increasingly outnumbered by those classified as autocracies, interstate conflicts have escalated, and the multifaceted impacts of climate change—from health crises to...
While multinational corporations (MNCs) make up only 1.9% of firms operating in Uganda, they are overrepresented among tax holiday beneficiaries. New estimates reveal that Uganda’s revenue losses due to these tax expenditures peaked at USD 42 million in 2020.A new dataset allows for the first...
Improving tax systems is important for multiple reasons. For Kenya, finding ways to mobilize domestic revenue streams is critical to cutting the vicious cycle of indebtedness that keeps the country tied to external partners. Correct knowledge of the gaps in tax payment helps to identify solutions...
Journal Article
– Insights from survey and tax administrative data in Zambia
THIS ARTICLE IS ON EARLY VIEW | This study examines how formal firms have been impacted by and recovered from the COVID-19 pandemic, by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the impact of the...
Working Paper
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This paper studies the impact of the COVID-19 pandemic on formal sector employment in Uganda. Utilizing employee-level administrative tax data from the Uganda Revenue Authority, we describe the dynamics of employment as the pandemic evolved, seeking to better understand the various coping strategies...
Technical Note
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This Technical Note describes Ugandan trade data covering import and export declarations for ten calendar years from January 2013 to December 2022, constructed from transactional-level Ugandan administrative data. The trade data series contains transaction-level ten datasets on imports and ten on...
– Combining tax data and Google Street View images
The issue of tax non-compliance among businesses is pervasive in many developing economies, including Uganda. But to what extent do businesses comply with their tax obligations in the capital city, Kampala? Can the local environment and geographic information help predict the risk of tax non...
Working Paper
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– Challenges and prospects for Uganda
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely proportional to...
Working Paper
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– Evidence from Kampala, Uganda
This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City Authority, respectively—and where the agencies...
Working Paper
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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 undermining domestic revenue mobilization and...
Displaying 16 of 69 results