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Publications (4)
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...
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...
Research Brief
The view that democracy can be good for development has held sway in influential international development policy circles for over two decades now. And over that time considerable efforts have been made internationally to give direct encouragement and support to moves towards democratic transitions...
Working Paper
pdf
– Implications for Supporting Democratic Change in North Africa
The so-called ‘Arab spring’ in North Africa and the Middle East in early 2011 took many political commentators by surprise. It challenged international democracy support to learn from its own limitations while potentially offering exciting new opportunities. The global momentum of democratization...
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