Blog
Secure research data lab in Uganda: A game changer for efficient and fair taxation
In May 2022, the Uganda Revenue Authority (URA) and UNU-WIDER collaboratively launched a secure research data laboratory facility in Kampala, Uganda...
Tax administration data Evidence policy analysis
Report
SOUTHMOD country report Zambia - MicroZAMOD v2.12
This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research ( ZIPAR ) in collaboration with the project partners...
Taxation Government revenue MicroZAMOD
Technical Note
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...
Tax data Corporate income tax Uganda
Policy Brief
Towards greater poverty reduction in Zambia: Simulating potential Cash Plus reforms
A large share of the population in Zambia is living below the national poverty line, with most of them being extremely poor...
Poverty reduction Social protection Zambia
Working Paper
The mitigating role of tax and benefit rescue packages for poverty and inequality in Africa amid the COVID-19 pandemic
This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia...
COVID-19 Income distribution Poverty
Technical Note
Full-year adjustment for modelling COVID-19 policies in SOUTHMOD tax-benefit microsimulation models
This technical note presents a modelling approach used in Lastunen et al. (2021) where tax and benefit policies are scaled to reflect their actual duration during a single calendar year...
COVID-19 Tax-benefit microsimulation Poverty
Blog
Co-creation for fair and efficient taxation: Research recommendations to improve policies
by
Maria Jouste, Tina Kaidu Barugahara, Nicholas Musoke
August 2021
How can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context?...
Taxation Administrative data Domestic revenue mobilization
Project meeting
Second Cash Plus work in progress meeting
UNU-WIDER's SOUTHMOD tax-benefit microsimulation team, in collaboration with the senior partners from Southern African Social Policy Research Insights ( SASPRI ) and Zambia Institute for Policy Analysis and Research ( ZIPAR ), as well as the...
8 June 2021
Online, Lusaka, Zambia
Past event
Project meeting
Cash Plus work in progress meeting
UNU-WIDER's SOUTHMOD tax-benefit microsimulation team, in collaboration with the senior partners from Southern African Social Policy Research Insights ( SASPRI ) and Zambia Institute for Policy Analysis and Research ( ZIPAR ), as well as the...
26 April 2021
Online, Lusaka, Zambia
Past event
Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data
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 ...
Tax administration Small business Tax compliance
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
Presentation
Maria Jouste on Tax for Development
Maria Jouste , UNU-WIDER Research Associate, will give a presentation at the Tax for Development webinar series on 17 November 2020 (CET). The webinar series is hosted by Chr. Michelsen Institute . The topic of Jouste's presentation will be...
17 November 2020
Past event
Presentation
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
Past event
Blog
International tax research: Why does more than numbers matter
by
Maria Jouste, Tina Kaidu Barugahara, Dorothy Nakyambadde
August 2020
Can tax research be inspiring? Looking back at the three years of collaboration between UNU-WIDER and the Uganda Revenue Authority ( URA ), the answer is yes – but even that is just the start...
Taxation Administrative data Domestic revenue mobilization