Filter by...
Reset all
Publications (30)
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
pdf
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
pdf
– 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
pdf
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
pdf
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
pdf
– 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
pdf
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...
Working Paper
pdf
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...
Working Paper
pdf
The study examines the relationship between climatic factors and reported malaria cases using data from 12 districts in Uganda over the period 2000-2011. A panel dataset comprising temperature, temperature standard deviation; minimum humidity; maximum humidity; precipitation; precipitation standard...
Working Paper
pdf
– Are there Gender Differences Across Households?
This paper hypothesizes that adaptation to climate change is influenced by the gender of the decision maker of the household. Using a two-wave household panel survey dataset, choice of adaptation strategies employed by female- and male-headed households are examined. A multinomial logit model is...
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
Working Paper
pdf
China’s importance as a major donor outside the traditional Western donors has been increasing and this has helped to bridge the funding gaps in developing countries. At the same time, South-South financial assistance still comes with less conditionality making China’s aid model different to Western...
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...
Working Paper
pdf
– Uganda
This paper seeks to (i) establish the areas in which aid from the major donors is concentrated; (ii) examine how aid has been allocated to the environmental sectors, and (iii) review the factors behind the success of environmental projects. Using data from the Aiddata.org database, the distribution...
Displaying 16 of 30 results