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Research Brief
35 UNU-WIDER articles, publications, projects, experts...
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Working Paper
The effects of personal income tax reform on employees’ taxable income in UgandaWe evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of...
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...
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...
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...
Working Paper
An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation modelThe distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results...
Working Paper
Pre-colonial centralization and tax compliance norms in contemporary UgandaThe paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the...
Working Paper
Does project-level aid for water and sanitation improve child health outcomes?Empirical studies on the effectiveness of aid to the water, sanitation, and hygiene sector (WASH aid) have focused primarily on access to these services as the benchmark for evaluating the effectiveness of aid in this sector. Given the importance of...
Blog
Want to catch up on UNU-WIDER research? Here are 10 of the most interesting papers published over the last year
In this blog, the managing editor of the WIDERAngle shares his personal view on some of the most important —and potentially overlooked— work recently...
Technical Note
The Uganda Revenue Authority firm panelThis technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20. The panel dataset contains...
Working Paper
The making (and unmaking) of Uganda’s ethnic-based decentralization programmeUganda’s post-colony continues to be haunted by the colonial logic of ethnicity. This logic has mapped the country’s post-colonial political landscape as a terrain on which spirals of ethnic-based conflicts and violence are the norm. Because colonial...
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...
Displaying 32 of 35 results