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Publications (42)
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...
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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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...
Working Paper
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– A comparative perspective
We examine the distributional effects of the COVID-19 pandemic and associated tax-benefit measures in seven sub-Saharan African countries, focusing on the onset of the crisis.We evaluate impacts on disposable incomes, considering variations across income groups; assess the effectiveness of tax...
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
Working Paper
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Uganda’s post-colony continues to be haunted by the colonial logic of ethnicity. This logic has mapped the country’s post-colonial political landscape as a terrain on which spirals of ethnic-based conflicts and violence are the norm. Because colonial ethnic spatial demarcations were also unequally...
Working Paper
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– Evidence from household panel data in Uganda
Empirical studies on the effectiveness of aid to the water, sanitation, and hygiene sector (WASH aid) have focused primarily on access to these services as the benchmark for evaluating the effectiveness of aid in this sector. Given the importance of WASH services for public health outcomes, the...
Working Paper
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The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...
Working Paper
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– Revenue generation, investor-stakeholder alignment, and public policy
This paper discusses the political economy of oil in Uganda since the announcement of its discovery in 2006. It focuses on the dynamics of oil revenue generation (pre-commercial production) and expenditure, investor-stakeholder contestation (i.e. between bureaucrats, investors/oil companies, and...
Working Paper
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The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay more in...
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...
Working Paper
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As it transitions to an oil-producing country, Uganda’s investments in infrastructure and physical capital will increasingly depend on the ability of the construction sector to respond to surges in demand and transform investment effort into outcomes. Using administrative and survey data, this paper...
Blog
Several large-scale efforts have been made to combat malaria in the last decade under the Millennium Development Goals, and while these have led to a rapid decline in cases, malaria continues to exact a heavy toll on sub-Saharan Africa, both in terms of human life and economic cost. Given the...
Working Paper
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Objective: To analyse factors affecting variations in the observed quality of antenatal and sick-child care in primary-care facilities in seven African countries. Methods: We pooled nationally representative data from service provision assessment surveys of health facilities in Kenya, Malawi...
Book Chapter
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Explorations using a New Set of Poverty Lines
From the book:
Growth and Poverty in Sub-Saharan Africa
Displaying 16 of 42 results