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A Quest for Revenue and Tax Incidence in Uganda
Author:
Mr. John J Matovu
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Duanjie Chen null

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Ritva Reinikka-Soininen null

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Series:
IMF Working Papers
Volume/Issue:
Volume 2001: Issue 024
Language:
English
Publication Date:
01 Mar 2001
DOI:
https://doi.org/10.5089/9781451844146.001
ISBN:
9781451844146
ISSN:
1018-5941
Pages:
40
Keywords:
WP; firm; survey evidence; depreciation rate; tax-holiday firm; Tax Reforms; Tax Incidence; B. firm Incidence analysis; firm survey; Ugandan firm; Marginal effective tax rate; Value-added tax; Corporate income tax; Tax holidays; East Africa
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund