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Publications (10)
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...
– 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...
– Does it make a difference?
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 register for...
Research Brief
pdf
– Income inequality in former British African colonies
The presence of European colonial powers in Africa has left a long-lasting legacy that has severely impacted their development trajectories. But what are the lingering effects of colonization on economic performance, in particular with regard to inequality? While clear information on many economic...
Research Brief
Economic growth has had a negative effect on unemployment and poverty reduction in Africa. The transition from low- to middle income requires within sector increases in productivity and a shift of labour resources from low productivity agriculture to high productivity manufacturing. Structural...
Research Brief
In addition to large class sizes, peer effects, such as overage-for-grade and late-starting pupils, are challenges for the successful development of education sectors in East Africa; there is a comparative lack of research on the impact of peer effects. Household surveys provide good data with which...
Research Brief
pdf
Favouritism of government controlled councils is most distinct through interference in local politics rather than through funding mechanisms. The motivation of central government intervention in land deals is two-fold - their actions can be explicitly motivated by politics and self-interest or they...
Research Brief
pdf
Foreign aid is a significant element of Uganda’s long-run fiscal system. Aid is associated with increased tax collection effort and public spending in Uganda. Development assistance is also associated with reduced domestic borrowing in Uganda. Aid is not sufficient to balance Uganda’s budget. Budget...
Research Brief
It has long been recognized that the creation of an adequate infrastructure is vital for creating sustainable growth and reducing poverty in Africa. However the gap between the investment that is needed and the money currently available is too big to be filled by aid alone. In the WIDER Working...
Research Brief
– What Does the Evidence Say?
Donors are concerned about how their aid is used, especially how it affects public spending. For low-income countries that receive significant amounts of aid relative to GDP, most of the aid spent in the country is given to the government either directly, or by financing services that would...
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