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Publications (37)
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...
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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...
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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...
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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...
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– The contribution of the UNU-WIDER World Income Inequality Database initiative
Globally, there are several initiatives being undertaken to ensure the availability of information across countries that can be used to analyse the inequality phenomenon in and among countries. The data are easily accessible for use in comparative research on inequality across regions and countries...
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– ACEIR research and the WIID
Work done by the African Centre of Excellence for Inequality Research (ACEIR) has documented the many-faceted nature of inequality in Ghana, Kenya, and South Africa. Conventionally measured inequality ranges from moderate (in Ghana) to extremely high (in South Africa). Trying to tell one coherent...
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– Evidence from Uganda
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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– Ghana case study
Over the years, money-metric measures of inequality such as the Gini coefficient and the Palma Ratio, as frequently used in Ghana, have become useful in providing quantitative measures of welfare distribution that enable a better understanding of the extent and nature of inequality. From these...
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A substantial amount of research has been conducted examining inequality in South Africa using multiple data sources. We provide an overview of this research in this paper. Furthermore, we use nationally representative survey data to estimate income and consumption inequality in South Africa between...
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– Evidence from personal income tax reform in Uganda
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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In this paper we explore the links between international migration and income inequality. After presenting a simple model which considers the role of income distribution in individual decisions to migrate, we estimate a set of models on the determinants of yearly bilateral migration from a very...
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– A bottom-up approach based on audit assessments
Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
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– Insights from wildfires across the globe
Natural disasters cause economic damages and may exacerbate disparities in income distribution among countries across the globe. This paper employs satellite data on real-time active fire locations to evaluate the short-term impact of forest fires on economic inequality around the world. Using quasi...
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Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes.One such new policy is a withholding...
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– A worldwide perspective
This paper investigates the importance of accounting for the profile of inequality in the analysis of institutional trust. Drawing on individual data from 82 countries around the world over the 1981–2021 period, it sheds light on the potential limitations of exploring the impact of the income...
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– New evidence at the world level
This paper investigates the evolution of the productive structure around the world and the role it plays in the difference in inequality levels, using panel data for the period from 1995 to 2018. We approximate a country’s productive structure through the Economic Complexity Index. Our results...
Displaying 16 of 37 results