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Tax reform
Working Paper
The effects of personal income tax reform on employees’ taxable income in Uganda

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...

Personal income tax Uganda Administrative data
Working Paper
The economics and politics of foreign aid and domestic revenue

The main argument of this paper is that there is considerable heterogeneity in the way aid can shape tax performance in developing countries: through behavioural effects, donor conditionality, recipient policy reform and technical assistance; and the...

Aid Taxation Tax reform
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