A Quest for Revenue and Tax Incidence in Uganda

By John J Matovu, Duanjie Chen, Ritva Reinikka-Soininen

March 1, 2001

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John J Matovu, Duanjie Chen, and Ritva Reinikka-Soininen. A Quest for Revenue and Tax Incidence in Uganda, (USA: International Monetary Fund, 2001) accessed September 20, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

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.

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

Publication Details

Pages:

40
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2001/024
Stock No:

WPIEA0242001
ISBN:

9781451844146
ISSN:

1018-5941

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