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Publications (284)

Ronald Waiswa, Jesse Lastunen, Gemma Wright, Michael Noble, Joseph Okello Ayo, Milly Isingoma Nalukwago, Tina Kaidu Barugahara, Susan Kavuma, Isaac Arinaitwe, Martin Mwesigye, Wilson Asiimwe, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms. The revised rates have however...

– Simulating potential Cash Plus reforms
Katrin Gasior, David McLennan, Mbewe Kalikeka, Miselo Bwalya, Maria Jouste - UNU-WIDER, 2021 - Helsinki, Finland

A large share of the population in Zambia is living below the national poverty line, with most of them being extremely poor. In a bid to improve the social and economic situation, the Zambian government introduced the Social Cash Transfer (SCT) programme which provides cash payments to poor and...

– Evidence from risk-based tax examinations
UNU-WIDER - UNU-WIDER, 2021 - Helsinki, Finland

Risk-based approaches are becoming commonplace for tax authorities as a tool for enforcement. Improvements in technology, technological adoption and in some cases machine learning, hold great promise for finding the taxpayers who are most likely to avoid taxes, thus improving the detection...

Elineema Kisanga, Vincent Leyaro, Michael Noble, Rodrigo C. Oliveira, Pia Rattenhuber, Gemma Wright - UNU-WIDER, 2021 - Helsinki, Finland

Tanzania, similar to most sub-Saharan countries, reported its first COVID-19 cases in March 2020. While GDP estimates suggest that the economy was less hard hit than in other African countries, some sectors have nevertheless experienced negative growth. Even with contained GDP contractions in...

Jesse Lastunen, Gemma Wright, Michael Noble, Ronald Waiswa, Joseph Okello Ayo, Milly Isingoma Nalukwago - , 2021

In 2020, the first wave of the COVID-19 pandemic caused an economic crisis that disrupted the Ugandan labour market. How large were the associated income losses across different industries and population groups? To what extent did the general tax-benefit system mitigate the adverse effects of the...

Kwabena Adu-Ababio, Robert Darko Osei, Jukka Pirttilä, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

The first cases of COVID-19 in sub-Saharan Africa were reported in March 2020, and the impact of the pandemic has since rippled through the world and Africa. In response to the crisis and similarly to many of its peers, Ghana has enacted a variety of containment measures to confront the pandemic...

José Cardoso, Vanda Castelo, Finório Castigo, Michael Noble, Rodrigo C. Oliveira, Pia Rattenhuber, Gemma Wright - UNU-WIDER, 2021 - Helsinki, Finland

Mozambique reported its first case of COVID-19 on 22 March 2020. GDP estimates suggest a strong pandemic effect, with a reduction in seven of nine business sectors analysed. However, the agriculture sector, one of the most important, experienced a 9% increase, which may have cushioned the...

Mbewe Kalikeka, Miselo Bwalya, Kwabena Adu-Ababio, Katrin Gasior, David McLennan, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

Zambia’s economic growth has been flattening over the past decade. In 2020 economic prospects further worsened, following the onset of the pandemic, rising debt, and the Eurobond default. In this unprecedented scenario, there is the need to examine impacts on welfare and the mitigation role...

Vincent Leyaro, Anne Kamau, Roseline Misati - UNU-WIDER, 2021 - Helsinki, Finland

Tanzania is, together with Kenya and Uganda, one of the founding members states of the East African Community (EAC), a regional intergovernmental organization which nowadays consists of six partner states in the region. Since the revival of the new EAC in 2000, EAC Customs Union (EAC-CU) in 2005...

– Dinâmica da transição ensino-emprego dos finalistas do ETP em Moçambique
UNU-WIDER - UNU-WIDER, 2021 - Helsinki, Finland

O Ensino Técnico-Profissional (ETP) é frequentemente visto como uma solução milagrosa que resolve questões que vão desde o desemprego juvenil até à mudança estrutural relacionada com o mercado de trabalho. Isto é...

– The dynamics of school-to-work transition of TVET graduates in Mozambique
UNU-WIDER - UNU-WIDER, 2021 - Helsinki, Finland

Technical and Vocational Education and Training (TVET) is often seen as a silver bullet resolving issues ranging from youth unemployment to labour market-related structural change. This is particularly true for developing countries with deficient basic education and high numbers of youth seeking...

Olivier Bargain, Maria C. Lo Bue - UNU-WIDER, 2021 - Helsinki, Finland

Middle East and North Africa (MENA) countries, including Morocco, currently record the lowest rates of female labour force participation (FLFP) in the world. These rates — between 20-30% in 2019 — appear substantially low in comparison to Western countries, but also compared to low-...

UNU-WIDER - UNU-WIDER, 2021 - Helsinki, Finland

Recent analysis of inequality trends — which relies on the World Income Inequality Database (WIID) Companion, a pair of rich new datasets — assesses the extent to which inequality trends depend on certain views about inequality, including whether absolute or relative income changes...

Oliver Morrissey, Milla Nyyssölä, Ralitza Dimova - UNU-WIDER, 2021 - Helsinki, Finland

Diversifying income sources is an important livelihood strategy for households in low-income countries. Having several sources of income helps in increasing total income, and in spreading the risks. New findings on the benefits of income diversification from Tanzanian households can inform policy...

Josaphat Kweka, Julian Boys, Amrita Saha - UNU-WIDER, 2021 - Helsinki, Finland

The private sector and enterprises have a key role to play in the development of the Tanzanian economy. This Policy Brief provides insights and solutions that could offer business sectors the vital policy support that they need to develop and grow. Linkages with large firms provide a...

– Does it make a difference?
UNU-WIDER - UNU-WIDER, 2021 - Helsinki, Finland

How could countries in the Global South develop their tax systems further and improve compliance? This analysis shows how two tax administration interventions impacted the number of small business taxpayers and presumptive tax revenues in Uganda. One-stop-shops — where citizens could...

Displaying 16 of 284 results.