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Publications (113)
– Ending Poverty While Protecting Nature
BOOK IN PRODUCTION: ESTIMATED PUBLICATION LATE 2024/EARLY 2025
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...
Working Paper
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Companies in the oil, gas, and mining sectors face ever intensifying scrutiny over their environmental, social, and governance (ESG) practices and impacts: from civil society but also from investment funds and other stakeholders with ESG mandates. Companies with good practices—and the paper...
Working Paper
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While market mechanisms and private initiatives can deliver much for development, public action is also necessary to: maximize the economic benefits of the extractive industries; manage potentially large capital and revenues flows; minimize adverse environmental and social impacts; and steer the...
Working Paper
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This paper analyses the roles that states, civil society, and international actors can play in tackling the weak governance that sometimes leads to resources being used for private rather than public benefit. It discusses the corruption that bedevils licensing and commodities trading; and oil theft...
Working Paper
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This paper argues for a change in government attitudes to their extractive industries: as enclaves useful primarily as revenue sources. This is too narrow a perspective: it fails to recognize the broader economic linkages that are invariably possible. Achieving greater economic impact requires...
Working Paper
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This paper analyses the risks facing resource-dependent countries. These include: (i) economic mismanagement (the ‘resource curse’); (ii) political mismanagement; (iii) environmental damage (climate change and the destruction of natural capital). It distinguishes ‘risk’ (which can be addressed...
Working Paper
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The extractives industries are highly controversial but remain vitally important in much of the developing world. This paper considers their role in reducing energy poverty and discusses scenarios for the future of the global markets for oil, gas, and metals (emphasizing the increasing importance of...
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...
Displaying 16 of 113 results