The Uganda Revenue Authority Pay-As-You-Earn (PAYE) data
This technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes...
Want to catch up on UNU-WIDER research? Here are 10 of the most interesting papers published over the last year
In this blog, the managing editor of the WIDERAngle shares his personal view on some of the most important —and potentially overlooked— work recently...
The Uganda Revenue Authority firm panel
This technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20. The panel dataset contains...
Taxpayer response to greater progressivity
We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in Africa. The reform increased...
Does project-level aid for water and sanitation improve child health outcomes?
Empirical studies on the effectiveness of aid to the water, sanitation, and hygiene sector (WASH aid) have focused primarily on access to these services as the benchmark for evaluating the effectiveness of aid in this sector. Given the importance of...
The making (and unmaking) of Uganda’s ethnic-based decentralization programme
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...
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. Using the universe of...
An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model
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...
Assessing Presumptive Tax Policy in Uganda
This online event will be organized to introduce the results of an assessment of presumptive tax policy in Uganda. The seminar will cover effect estimates of Uganda's recent presumptive tax reform and recommendations for amending the tax regime in...
26 August 2021
Online, Kampala, Uganda
Building up efficient and fair tax systems – lessons from Uganda
This project analyses administrative tax data in Uganda to provide knowledge for better policy-making with respect to mobilizing public revenue for inclusive economic development. The project conducts new, policy-relevant research based on the...
Markus Jäntti on income distribution in Uganda – a tax register-based assessment
Markus Jäntti will present at the WIDER Seminar Series on 27 February Abstract - Income distribution in Uganda – a tax register-based assessment Uganda has extensive register data on taxable income and taxes paid going back a decade or so. By...
27 February 2020
UNU-WIDER, Katajanokanlaituri 6 B, Helsinki, Finland
Jukka Pirttilä on personal income tax reform in Uganda
Jukka Pirttilä, UNU-WIDER Non-Resident Senior Research Fellow, gives a presentation at the Tax for Development webinar series on 5 April 2022 (CET). The webinar series is hosted by Chr. Michelsen Institute. The topic of Pirttilä's presentation is...
5 April 2022
Online, Oslo, Norway
Maria Jouste at the North East Universities Development Consortium
Maria Jouste, UNU-WIDER Research Associate, will present a research paper at the North East Universities Development Consortium on 6 November 2020. The virtual conference, hosted by Dartmouth College, will be held 6-7 November (EST). The topic of...
6 November 2020