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A Quest for Revenue and Tax Incidence in Uganda

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in the 1...

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Bibliographic Details
Main Author: Matovu, John
Other Authors: Chen, Duanjie, Reinikka-Soininen, Ritva
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2001
Series:IMF Working Papers
Subjects:
Taxation And Subsidies: Incidence
Public Finance & Taxation
Taxes
Corporations
Tax Holidays
Environmental Taxes And Subsidies
Corporate Income Tax
Business Taxes And Subsidies
Taxation, Subsidies, And Revenue: General
Tax Policy
Corporate & Business Tax
Corporate Taxation
Tax Incidence
Tax Incentives
Tax Administration And Procedure
Marginal Effective Tax Rate
Taxation
Taxation And Subsidies: Externalities
Value-added Tax
Spendings Tax
Redistributive Effects
Uganda
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business taxation and the actual tax burden on firms’ capital investment. The analysis demonstrates that, even when the country’s level of public revenue is low at the macroeconomic level, rapidly increasing taxation may pose a constraint to private investment at the microeconomic level
Physical Description:40 pages
ISBN:9781451844146

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