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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...
Working Paper
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– A comparative perspective
We examine the distributional effects of the COVID-19 pandemic and associated tax-benefit measures in seven sub-Saharan African countries, focusing on the onset of the crisis.We evaluate impacts on disposable incomes, considering variations across income groups; assess the effectiveness of tax...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Part of Journal Special Issue
Fiscal state capacity
Working Paper
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Uganda’s post-colony continues to be haunted by the colonial logic of ethnicity. This logic has mapped the country’s post-colonial political landscape as a terrain on which spirals of ethnic-based conflicts and violence are the norm. Because colonial ethnic spatial demarcations were also unequally...
Working Paper
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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...
Working Paper
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– Revenue generation, investor-stakeholder alignment, and public policy
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...
Working Paper
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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 more in...
Working Paper
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As it transitions to an oil-producing country, Uganda’s investments in infrastructure and physical capital will increasingly depend on the ability of the construction sector to respond to surges in demand and transform investment effort into outcomes. Using administrative and survey data, this paper...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Part of Journal Special Issue
Urban Governance and Service Delivery in sub-Saharan Africa
Research Brief
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Favouritism of government controlled councils is most distinct through interference in local politics rather than through funding mechanisms. The motivation of central government intervention in land deals is two-fold - their actions can be explicitly motivated by politics and self-interest or they...
Working Paper
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This paper begins by noting that Uganda has been a public sector reform leader in Africa. It has pursued reforms actively and consistently for three decades now, and has produced many laws, processes and structures that are ‘best in class’ in Africa (and beyond). The problem is that many of the...
Working Paper
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There has long been an emphasis on the importance of decentralization in providing better quality public services in the developing world. In order to assess the effectiveness of decentralization I examine here the case study of Uganda, which has seen major decentralization of power over the last...
Working Paper
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Uganda, like other African countries, has implemented reforms to decentralize political authority to local governments and reintroduce multiparty elections. This combination creates opportunities for national partisan struggles to emerge in local arenas and influence local service delivery. This...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Policy Lessons from Recent Experience
Part of Journal Special Issue
Development Aid
Displaying 16 of 26 results