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Publications (39)
Sovereign Wealth Funds (SWFs) have become a symbol of national success and a means for global, commercial and geopolitical influence. But how well do they contribute to national development goals? Furthermore, global decarbonization threatens the future of many fossil fuel-financed SWFs. Here, we...
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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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...
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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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...
During the first year of the pandemic, it was wealthier countries, with their comparatively stronger health systems, civil services, legal systems and other public services, that suffered the highest rates of COVID-19. Indeed, countries rated to be best prepared to respond to public health threats...
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...
Background Note
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– The case of Kenya
The COVID-19 pandemic has now spread to over 180 countries, including several countries in sub-Saharan Africa.1 Kenya reported its first COVID-19 case on 13 March 2020. By 31 March the number of confirmed cases had risen to 59, with over 70 per cent of infections in Nairobi. As at 22 April 2020, the...
Working Paper
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– Are impact evaluation and impact evaluation synthesis contributing to evidence generation and use in low- and middle-income countries?
In 2006 the Center for Global Development’s report ‘When Will We Ever Learn? Improving lives through impact evaluation’ bemoaned the lack of rigorous impact evaluations. The authors of the present paper researched international organizations and countries including Mexico, Colombia, South Africa...
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...
– Bad Luck or Bad Policy?
16 December 2014 John Page On 20 November 2014 the United Nations celebrated the 25th Africa Industrialization Day. But perhaps ‘celebrate’ is not exactly the right word. Africa’s experience with industrialization over the past quarter century has actually been disappointing. In 2010, sub-Saharan...
Working Paper
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– Africa’s Presidential Investors’ Advisory Councils
Recent writing on industrial policy stresses the need for coordination between the public and private sectors. This paper examines the performance of one such coordination mechanism, Presidential Investors’ Advisory Councils, in Ethiopia, Senegal, Tanzania, and Uganda. It finds that the councils...
Displaying 16 of 39 results