## A Quest for Revenue and Tax Incidence in Uganda

_IMF Working Papers, March 1, 2001_

## Source details

**Canonical URL:** [A Quest for Revenue and Tax Incidence in Uganda](https://www.imf.org/en/publications/wp/issues/2016/12/30/a-quest-for-revenue-and-tax-incidence-in-uganda-3992)

## Other formats

- [Markdown version](/en/publications/wp/issues/2016/12/30/a-quest-for-revenue-and-tax-incidence-in-uganda-3992/index.md)
- [Structured JSON version](/en/publications/wp/issues/2016/12/30/a-quest-for-revenue-and-tax-incidence-in-uganda-3992/index.json)
- [Bundle manifest](/en/publications/wp/issues/2016/12/30/a-quest-for-revenue-and-tax-incidence-in-uganda-3992/bundle-manifest.json)

## Bibliographic details
- Authors: John J Matovu, Duanjie Chen, Ritva Reinikka-Soininen
- Published: March 1, 2001
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451844146.001

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### Overview
- This paper examines tax policy and tax reforms in Uganda.
- It uses household survey evidence to identify which taxes are progressive and to investigate whether tax reforms have made the poor better or worse off.
- The paper also examines business taxation and the actual tax burden on firms’ capital investment.
- Key analytical conclusion: 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.

### Household survey findings
- Household survey analysis reveals that some of the tax reforms implemented in the 1990s were generally pro-poor.
- The analysis identifies which taxes are progressive based on household survey evidence (specific tax-by-tax incidence details are contained in the full paper).

### Business taxation and investment effects
- The paper examines business taxation and the actual tax burden on firms’ capital investment.
- Analysis demonstrates that rapidly increasing taxation can pose a constraint to private investment at the microeconomic level, despite low macroeconomic public revenue.

### Subjects and keywords
- Subject: Corporate income tax, Marginal effective tax rate, Tax holidays, Tax incidence, Tax policy, Taxes, Value-added tax
- Keywords: B. firm Incidence analysis, Corporate income tax, depreciation rate, East Africa, firm, firm survey, Marginal effective tax rate, survey evidence, Tax holidays, Tax Incidence, Tax Reforms, tax-holiday firm, Ugandan firm, Value-added tax, WP

*Source: "A Quest for Revenue and Tax Incidence in Uganda", IMF Working Papers, John J Matovu, Duanjie Chen, Ritva Reinikka-Soininen, March 1, 2001.*

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## Content in this bundle

- **A Quest for Revenue and Tax Incidence in Uganda - WP/01/24**
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  - [A Quest for Revenue and Tax Incidence in Uganda - WP/01/24 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2001/_wp0124.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/30/a-quest-for-revenue-and-tax-incidence-in-uganda-3992_