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...
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...
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...
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...
– Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?
Aliisa Koivisto, Nicholas Musoke, Dorothy Nakyambadde, Caroline Schimanski - UNU-WIDER, 2021 - Helsinki, Finland
We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda. Using administrative data from the Uganda Revenue Authority and regression analysis, we find that multinational corporations lower...
Maria Jouste, Milly Isingoma 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...
Maria Jouste, Tina Kaidu Barugahara, 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...
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...
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