A Quest for Revenue and Tax Incidence in Uganda

John Matovu, Duanjie Chen and Ritva Reinikka

No 2001/024, IMF Working Papers from International Monetary Fund

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.

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 (search for similar items in EconPapers)
Pages: 40
Date: 2001-03-01
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Citations: View citations in EconPapers (21)

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Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:2001/024

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