A Quest for Revenue and Tax Incidence in Uganda
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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.
Series:
Working Paper No. 2001/024
Subject:
Corporate income tax Marginal effective tax rate Tax holidays Tax incidence Tax policy Taxes Value-added tax
English
Publication Date:
March 1, 2001
ISBN/ISSN:
9781451844146/1018-5941
Stock No:
WPIEA0242001
Pages:
40
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