A Quest for Revenue and Tax Incidence in Uganda [electronic resource] Matovu, John.

Matovu, John.
Washington, D.C. : International Monetary Fund, 2001.
IMF eLibrary
IMF Working Papers; Working Paper No. 01/24.
IMF Working Papers; Working Paper No. 01/24
Government document
1 online resource (40 p.)
Local subjects:
Average tax rate.
Business tax.
Business taxation.
Business taxes.
Business Taxes and Subsidies.
Capital investment.
Capital structure.
Capital tax.
Capital taxes.
Commodity prices.
Commodity taxation.
Company income tax.
Consumption tax.
Corporate income tax.
Corporate tax.
Corporate tax rate.
Cost of capital.
Cost of taxation.
Depreciable assets.
Depreciation allowances.
Direct investment.
Direct taxes.
Distribution of income.
Effect of taxation.
Effective tax rates.
Environmental taxes.
Excise duties.
Excise tax.
Excise taxes.
Export tax.
Export taxation.
Export taxes.
Foreign direct investment.
Foreign investment.
Foreign investors.
Fuel taxation.
High tax rates.
Home country.
Import taxes.
Income groups.
Income tax rate.
Income taxes.
Indirect taxes.
Input tax credit.
Input tax credits.
Institutional reform.
Interest costs.
International firms.
International investors.
International tax.
Investment allowances.
Investment decisions.
Investment fund.
Investment income.
Investment tax credit.
Labor taxes.
Local taxation.
Marginal tax rate.
Payroll tax.
Payroll taxes.
Petroleum taxation.
Petroleum taxes.
Private investment.
Progressive tax.
Property rates.
Property tax.
Property tax rates.
Property taxes.
Rate of return.
Redistributive Effects.
Sales tax.
Statutory tax rate.
Tax administration.
Tax allowances.
Tax assessment.
Tax assessments.
Tax audits.
Tax authority.
Tax categories.
Tax change.
Tax compliance.
Tax culture.
Tax enforcement.
Tax evasion.
Tax incidence.
Tax on capital.
Tax payment.
Tax policy.
Tax rate.
Tax reform.
Tax reforms.
Tax regime.
Tax return.
Tax revenue.
Tax revenues.
Tax structure.
Tax system.
Tax treatment.
Taxable income.
Taxes on business.
Taxes on income.
Taxes on international trade.
Taxpayer compliance.
Total tax revenue.
Vat rate.
Vat system.
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.
Chen, Duanjie.
Matovu, John.
Reinikka-Soininen, Ritva.
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