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Publications (92)

Working Paper pdf
– Evidence from Ugandan administrative tax data
Maria Jouste, Milly I. Nalukwago, Ronald Waiswa - UNU-WIDER, 2021 - Helsinki, Finland

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 and presumptive tax revenues in...

Working Paper pdf
Maria Jouste, Tina Kaidu, Joseph Okello Ayo, Jukka Pirttilä, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

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 pay-as-you-earn administrative data...

Working Paper pdf
– Revenue generation, investor-stakeholder alignment, and public policy
Steve Kayizzi-Mugerwa - UNU-WIDER, 2020 - Helsinki, Finland

This paper discusses the political economy of oil in Uganda since the announcement of its discovery in 2006. It focuses on the dynamics of oil revenue generation (pre-commercial production) and expenditure, investor-stakeholder contestation (i.e. between bureaucrats, investors/oil companies, and...

– Why does more than numbers matter
Maria Jouste, Tina Kaidu Barugahara, Dorothy Nakyambadde - UNU-WIDER, 2020 - Helsinki, Finland

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. Our joint research and capacity-building programme carrying out analysis of tax...

Working Paper pdf
Susan Namirembe Kavuma, Christine Byaruhanga, Nicholas Musoke, Patrick Loke, Michael Noble, Gemma Wright - UNU-WIDER, 2020 - Helsinki, Finland

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 reveal that households in the top deciles pay...

Ronald Waiswa, Joseph Okello Ayo, Michael Noble, Christine Byaruhanga, Susan Kavuma, Gemma Wright - UNU-WIDER, 2020 - Helsinki, Finland

This report documents UGAMOD, the SOUTHMOD model developed for Uganda. The report 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...

This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Ritwika Sen - Oxford University Press, 2020

From the book: Mining for Change

This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Emanuele Colonnelli, Nicole Ntungire - Oxford University Press, 2020

From the book: Mining for Change

This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– How much, when, and how will it be governed?
Sebastian Wolf, Vishal Aditya Potluri - Oxford University Press, 2020

From the book: Mining for Change

Working Paper pdf
– Dead end or steppingstone?
Michael Danquah, Simone Schotte, Kunal Sen - UNU-WIDER, 2019 - Helsinki, Finland

Despite rapid economic growth in recent decades, informality remains a persistent phenomenon in the labour markets of many low- and middle-income countries. A key issue in this regard concerns the extent to which informality itself is a persistent state. Using panel data from Ghana, South...

This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– A comparative analysis of social cash transfers and social health insurance
Badru Bukenya, Sam Hickey - Oxford University Press, 2019
Ronald Waiswa, Joseph Okello Ayo, Tina Kaidu Barugahara, Nicholas Musoke, Dorothy Nakyambadde, Michael Noble, Christine Byaruhanga, Susan Kavuma, Faith Masekesa, Nalukwago Milly Isingoma - UNU-WIDER, 2019 - Helsinki, Finland

View the latest UGAMOD country report here. This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority (URA) and Makerere University in collaboration with the project partners. The results presented in this report are derived...

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.
Yao Pan, Saurabh Singhal - Journal of Development Economics, 2019

Can agricultural development programs improve health-related outcomes? We exploit a spatial discontinuity in the coverage of a large-scale agricultural extensionprogram in Uganda to causally identify its effects on malaria. We find that eligibility for the program reduced the...

Working Paper pdf
Emanuele Colonnelli, Nicole Ntungire - UNU-WIDER, 2018 - Helsinki, Finland

As it transitions to an oil-producing country, Uganda’s investments in infrastructure and physical capital will increasingly depend on the ability of the construction sector to respond to surges in demand and transform investment effort into outcomes. Using administrative and survey data...

Working Paper pdf
– How much, when, and how will it be governed?
Sebastian Wolf, Vishal Aditya Potluri - UNU-WIDER, 2018 - Helsinki, Finland

We study Uganda’s journey to become a petroleum producer and provide estimates regarding the size and timing of the oil revenues to be expected. At an average US$38 per capita per year over a 33-year period, oil revenue by itself will not be transformational for the Ugandan economy, but it...

John Spray, Sebastian Wolf - Oxford University Press, 2018
Displaying 16 of 92 results.