A Quest for Revenue and Tax Incidence in Uganda [electronic resource] / John Matovu.
Material type:
TextSeries: IMF Working Papers; Working Paper ; No. 01/24Publication details: Washington, D.C. : International Monetary Fund, 2001Description: 1 online resource (40 p.)ISBN: 145184414X :ISSN: 1018-5941Subject(s): Business Taxes and Subsidies | Excise Taxes | Tax Incidence | Tax Rate | Tax System | Taxation and Subsidies: Incidence | UgandaAdditional physical formats: Print Version:: A Quest for Revenue and Tax Incidence in UgandaOnline resources: IMF e-Library | IMF Book Store Abstract: 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.
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.
Description based on print version record.
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