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Publications (110)

Blog
– A game changer for efficient and fair taxation
Maria Jouste, Tina Kaidu Barugahara, Nicholas Musoke - , 0

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...

Working Paper pdf
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...

Working Paper pdf
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...

Working Paper pdf
– 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,...

Report pdf
Ronald Waiswa, Joseph Okello Ayo, Michael Noble, Susan Kavuma, Gemma Wright - UNU-WIDER, 2022 - 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...

Technical Note pdf
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...

Technical Note pdf
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...

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,...

Working Paper pdf
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...

Working Paper pdf
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...

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...

Working Paper pdf
– 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...

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...

Pia Rattenhuber, Rodrigo Oliveira, Jesse Lastunen - UNU-WIDER, 2021 - Helsinki, Finland

In summer 2020 the SOUTHMOD team set out, with partners, to analyse the impact of government policies on protecting households from getting poorer and avoiding societies from becoming more unequal. Now we are releasing a cross-country comparative study that analyses the distributional effects of...

Working Paper pdf
Jesse Lastunen, Pia Rattenhuber, Kwabena Adu-Ababio, Katrin Gasior, H. Xavier Jara, Maria Jouste, David McLennan, Enrico Nichelatti, Rodrigo Oliveira, Jukka Pirttilä, Matteo Richiardi, Gemma Wright - UNU-WIDER, 2021 - Helsinki, Finland

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. We first estimate the impact of the crisis on disposable...

– Research recommendations to improve policies
Maria Jouste, Tina Kaidu Barugahara, Nicholas Musoke - UNU-WIDER, 2021 - Helsinki, Finland

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? In this blog, we highlight several policy recommendations arising from our collaborative research...

Displaying 16 of 110 results.