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Blog
Uganda, with a fiscal deficit of 5.6% in 2023, has increasingly turned to local resources to make up for its revenue shortfall since the World Bank suspended its funding on 8 August 2023 over the country’s anti-homosexuality law. In early April 2024, traders in downtown Kampala protested against...
Parts of Uganda that had centralised political systems before colonial rule are more likely to have higher rates of voluntary tax compliance. Merima Ali and Odd-Helge Fjeldstad look at why that might be the case.Voluntary tax compliance is an important source for domestic revenue in Africa as 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.
Part of Journal Special Issue
Fiscal state capacity
– A game changer for efficient and fair taxation
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 data. The...
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, UNU...
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...
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 the...
– Research recommendations to improve policies
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...
– Why does more than numbers matter
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 administrative data has...
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
Blog
Tony Addison, Tseday Mekasha, Milla Nyyssölä, Lucy Scott, Finn Tarp, Tuuli Ylinen To meet development objectives, aid recipients and their donor partners need to effectively manage the macroeconomic effects of aid. Aid can improve the economy's supply-side and raise growth. But if the macroeconomic...
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
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