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Region
    Country
    • (-) Uganda

    Publications (115)

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    Working Paper pdf
    Mobile technologies and firm formalization
    – Evidence from Uganda
    Marina Dodlova, Krisztina Kis-Katos, Anna Kochanova, Olivia Wirth - UNU-WIDER , 2023 - Helsinki, Finland
    We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the costs of formalization, it could increase the number...
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    Journal Article This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
    Pre-colonial centralization and tax compliance norms in contemporary Uganda
    Odd-Helge Fjeldstad - Journal of Institutional Economics , 2023
    Part of Journal Special Issue Fiscal state capacity
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    Working Paper pdf
    Taxpayer response to greater progressivity
    – Evidence from personal income tax reform in Uganda
    Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä, Pia Rattenhuber - UNU-WIDER , 2023 - Helsinki, Finland
    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 the tax-free lower threshold, increased tax rates...
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    Report pdf
    SOUTHMOD country report Uganda - UGAMOD v2.0
    Ronald Waiswa, Joseph Okello Ayo, Susan Kavuma, David McLennan, Michael Noble, Gemma Wright - UNU-WIDER , 2023 - Helsinki, Finland
    This report documents UGAMOD, the SOUTHMOD model developed for Uganda. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. It concludes with a validation of UGAMOD results against...
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    Secure research data lab in Uganda
    – A game changer for efficient and fair taxation
    Maria Jouste, Tina Kaidu Barugahara, Nicholas Musoke -
    In May 2022, the Uganda Revenue Authority (URA) and UNU-WIDER collaboratively launched a secure research data laboratory facility in Kampala, Uganda. The research lab is the second of its kind on the African continent in providing secure access to the revenue authority’s administrative tax data. The...
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    Working Paper pdf
    The effectiveness of social protection in five African countries through normal times and times of crisis
    Katrin Gasior, Iva V. Tasseva, Gemma Wright - UNU-WIDER , 2022 - Helsinki, Finland
    We study the effectiveness of social protection benefits in reducing income and consumption poverty in five sub-Saharan African countries—Ghana, Mozambique, Tanzania, Uganda, and Zambia—in normal times and times of widespread economic crisis. Using tax–benefit microsimulation models with...
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    Working Paper pdf
    The making (and unmaking) of Uganda’s ethnic-based decentralization programme
    Adventino Banjwa - UNU-WIDER , 2022 - Helsinki, Finland
    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 ethnic spatial demarcations were also unequally...
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    Working Paper pdf
    Does project-level aid for water and sanitation improve child health outcomes?
    – Evidence from household panel data in Uganda
    Lynda Pickbourn, Raymond Caraher, Léonce Ndikumana - UNU-WIDER , 2022 - Helsinki, Finland
    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 WASH services for public health outcomes, the...
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    Report pdf
    SOUTHMOD country report Uganda - UGAMOD v1.8
    Ronald Waiswa, Joseph Okello Ayo, Michael Noble, Susan Kavuma, Gemma Wright - UNU-WIDER , 2022 - Helsinki, Finland
    View the latest UGAMOD country report here . This report documents UGAMOD, the SOUTHMOD model developed for Uganda. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. It concludes with...
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    Technical Note pdf
    The Uganda Revenue Authority firm panel
    Kyle McNabb, Dorothy Nakyambadde, Maria Jouste, Susan Kavuma - UNU-WIDER , 2022 - Helsinki, Finland
    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 over 300 variables, which allow the user to study...
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    Technical Note pdf
    Feasibility study: simulating the impacts of farm subsidies on poverty and inequality in African countries
    Mari Kangasniemi, Jukka Pirttilä - UNU-WIDER , 2022 - Helsinki, Finland
    Agricultural subsidies may have significant productive and distributional consequences, and policy-makers need to be able to assess these impacts as a part of the overall tax and benefit policy. Microsimulation models offer a tool for such analysis also in developing countries, but their coverage...
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    Corona pandemic revealed gaps in African social security systems
    Matti Remes - UNU-WIDER , 2022 - Helsinki, Finland
    Millions of Africans lost their jobs as a result of the coronavirus pandemic, but state social security systems were of little help to people who lost their income. This is the conclusion of a study conducted by the United Nations University World Institute for Development Economics Research, UNU...
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    Working Paper pdf
    Income distribution in Uganda based on tax registers: what do top incomes say?
    Markus Jäntti, Milly Isingoma Nalukwago, Ronald Waiswa - UNU-WIDER , 2022 - Helsinki, Finland
    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 facilitated by access to population data on formal sector...
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    Working Paper pdf
    Pre-colonial centralization and tax compliance norms in contemporary Uganda
    Merima Ali, Odd-Helge Fjeldstad - UNU-WIDER , 2021 - Helsinki, Finland
    The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...
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    New directions for presumptive tax in Uganda
    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 raised...
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    Working Paper pdf
    An assessment of presumptive tax in Uganda
    – Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda
    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. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...
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    Displaying 16 of 115 results
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