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Publications (22)
Technical Note
pdf
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...
Technical Note
pdf
This technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes like benefits and allowances. The data are...
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.
Part of Journal Special Issue
Fiscal state capacity
Technical Note
pdf
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 to study...
Technical Note
pdf
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...
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 raised...
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...
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.
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 proportion of household...
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.
Part of Journal Special Issue
Macroeconomic Perspectives on Aid
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.
Part of Journal Special Issue
Aid, Education Policy, and Development
– Economywide Analysis for Ethiopia and Uganda
Rapid urbanization is an important characteristic of African development and yet the structural transformation debate focuses on agriculture’s relative merits without also considering the benefits from urban agglomeration. As a result, African governments are often provided conflicting...
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.
Part of Journal Special Issue
Urban Governance and Service Delivery in sub-Saharan Africa
Journal Article
– An Analysis of Agricultureversus Urban-led Development in Uganda
Traditional development models focus on the sector rather than location of growth. Advocates of agriculture-led strategies emphasise agriculture's strong growth linkages and potential to raise rural incomes. The new economic geography literature, however, provides theoretical support for urban...
Journal Article
Part of Journal Special Issue
African Development in an Urban World
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.
– Policy Lessons from Recent Experience
Part of Journal Special Issue
Development Aid
Journal Article
– Policy Determinants and Measurement
This paper uses data on anthropometric status and reported illness in Uganda to estimate the socio-economic determinants of children's health. After controlling for endogeneity, we find higher household income greatly raises child health. Parental education also improves the health of preschoolers...
Displaying 16 of 22 results