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Press Release | New UN study reveals limited impact of tax and social protection policies in the early stages of the COVID-19 pandemic in Africa
36 UNU-WIDER articles, publications, projects, experts...
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Journal Article
Pre-colonial centralization and tax compliance norms in contemporary UgandaPart of Journal Special Issue Fiscal state capacity
Working Paper
Mobile technologies and firm formalizationWe investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the...
Blog
Uganda’s tax system isn’t bringing in enough revenue, but is targeting small business the answer?
Uganda, with a fiscal deficit of 5.6% in 2023, has increasingly turned to local resources to make up for its revenue shortfall since the World Bank...
Technical Note
The Uganda Revenue Authority Pay-As-You-Earn (PAYE) dataThis technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes...
Working Paper
Compliance rates with local and national business taxesThis paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City...
Journal Article
Taxpayer response to greater progressivity: evidence from personal income tax reform in UgandaThe extent of redistribution in low-income developing countries, including in Africa, is very limited, which raises the question whether the tax rates of high-income individuals should be raised. A crucial parameter when considering a potential...
Report
SOUTHMOD country report Uganda - UGAMOD v2.1This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority (URA) and Makerere University in collaboration with the project partners. The results presented in this report are derived...
Technical Note
The Uganda Revenue Authority trade dataThis Technical Note describes Ugandan trade data covering import and export declarations for ten calendar years from January 2013 to December 2022, constructed from transactional-level Ugandan administrative data. The trade data series contains...
Working Paper
The dynamics of formal employment during and after the COVID-19 pandemic in UgandaThis paper studies the impact of the COVID-19 pandemic on formal sector employment in Uganda. Utilizing employee-level administrative tax data from the Uganda Revenue Authority, we describe the dynamics of employment as the pandemic evolved, seeking...
Working Paper
Taxpayer response to greater progressivityWe evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in Africa. The reform increased...
Displaying 16 of 36 results