This paper analyses policy options to promote local content in Uganda as it transitions into an oil-producing country. It contends that productive linkages between oil and gas exporters and domestic suppliers in a range of ‘connected’ goods and...
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are...
Through the use of administrative tax data, this study attempts to identify the characteristics of firms that employ relatively large numbers of young people. The policy objective of this exercise is to use these insights to inform policy and...
Part of Book Industries without Smokestacks
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a ‘culture of evasion’ damages state authority. Many evade tax payments...
Part of Journal Special Issue Public economics and development action
In Mozambique, Tanzania, South Africa, Uganda, and elsewhere, UNU-WIDER is on the ground to support national development plans, collect and create...
This paper examines how formal firms have been impacted by and recovered from the 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 initial...
I had the privilege to participate in the UNU-WIDER Winter School as one of the lecturers. In this blog, I explain my main takeaways for students and...
Domestic revenue mobilization (DRM) and taxation have gained prominence lately on the global agenda, most recently with the resolution for the United...
In May 2022, the Uganda Revenue Authority (URA) and UNU-WIDER collaboratively launched a secure research data laboratory facility in Kampala, Uganda...
This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers...
Tax benefits to boost contributions into pension funds or pension-related tax expenditures (PTEs) are used widely by governments worldwide to address...
Working for an international organisation presents a host of challenges, given the vast nature of tasks that one must surmount in a fast paced and...
We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top—the top 1, 0.1, and 0.01 per cent of the income distribution. The focus on the extreme top is...
According to South Africa’s National Development Plan Vision 2030, serious action needs to be taken to reduce poverty and encourage economic growth. One of the main challenges involves reducing the unemployment rates in South Africa, particularly...
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