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Publications (60)
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.
– Evidence from the Sena Sugar Estates, 1920–74
ARTICLE IS ON EARLY VIEW | Forced wage labour (FWL) in colonial-era Portuguese Africa came to encompass a majority of working age men and persisted until the early 1960s. On the basis of reconstructed financial records from the Sena Sugar Estates in today's Mozambique, we estimate the long-run...
Working Paper
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– Evidence from countermeasures in Germany
We study how the stringency of policy measures to counter the COVID-19 pandemic affects individuals’ trust in formal institutions. Drawing on micro-level panel data from Germany spanning an 18-month period from the onset of the pandemic, we show that, on average, there is a pronounced negative...
Working Paper
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We examine the long-term impact of forced labour on individual risk behaviour and economic decisions. For that, we focus on a policy of coercive cotton cultivation enforced in colonial Mozambique between 1926 and 1961. We combine archival sources about the boundaries of historical cotton concessions...
While multinational corporations (MNCs) make up only 1.9% of firms operating in Uganda, they are overrepresented among tax holiday beneficiaries. New estimates reveal that Uganda’s revenue losses due to these tax expenditures peaked at USD 42 million in 2020.A new dataset allows for the first...
Improving tax systems is important for multiple reasons. For Kenya, finding ways to mobilize domestic revenue streams is critical to cutting the vicious cycle of indebtedness that keeps the country tied to external partners. Correct knowledge of the gaps in tax payment helps to identify solutions...
Working Paper
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– Evidence from Mozambique
The political consequences of economic inequality have been debated in academic and policy circles for centuries. The nature of this relationship seems highly dependent on specific contexts, with empirical studies showing mixed evidence on how economic inequality affects voting and other forms of...
Working Paper
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Following the abolition of slavery, various forms of compulsory labour were adopted by colonial powers to develop their economies. This paper analyses the contemporary consequences of compulsory cotton production—a forced labour system that operated in colonial Mozambique from 1926 to 1961. During...
Journal Article
– Insights from survey and tax administrative data in Zambia
THIS ARTICLE IS ON EARLY VIEW | This study examines how formal firms have been impacted by and recovered from the COVID-19 pandemic, by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the impact of the...
Working Paper
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This paper studies the impact of the COVID-19 pandemic on formal sector employment in Uganda. Utilizing employee-level administrative tax data from the Uganda Revenue Authority, we describe the dynamics of employment as the pandemic evolved, seeking to better understand the various coping strategies...
Working Paper
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Individuals are at their most mental plasticity in their impressionable years (ages 18–25 years) forming long-term attitudes and behaviours essential to functioning in a society, such as trust.In this paper we ask how exposure to natural disasters within the impressionable years may affect the...
Technical Note
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This Technical Note describes Ugandan trade data covering import and export declarations for ten calendar years from January 2013 to December 2022, constructed from transactional-level Ugandan administrative data. The trade data series contains transaction-level ten datasets on imports and ten on...
– Combining tax data and Google Street View images
The issue of tax non-compliance among businesses is pervasive in many developing economies, including Uganda. But to what extent do businesses comply with their tax obligations in the capital city, Kampala? Can the local environment and geographic information help predict the risk of tax non...
Working Paper
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– Challenges and prospects for Uganda
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely proportional to...
Working Paper
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– Evidence from Kampala, Uganda
This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City Authority, respectively—and where the agencies...
Working Paper
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Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially undermining domestic revenue mobilization and...
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.
– High poverty and low trust
As the COVID-19 pandemic unfolded, sub-Saharan African countries faced the dilemma of how to minimize viral transmission without adversely affecting the poor. This study proposes an index of lockdown readiness, taking into account housing conditions and income security, and analyses how this...
Displaying 16 of 60 results