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    Publication

    What has Tax Got to do with Development A Critical look at Zimbabwe's Tax system

    "The report takes a closer look at the relationship between taxation and development in Zimbabwe by examining the various complexities surrounding taxation as a development finance mechanism in Zimbabwe including the current tax framework, the amoun…

    Leonard Maveneka

    • Customs Duty
    • Income Tax
    • Regional Trade Agreements
    • International Trade Agreements
    • Cross-border Trading
    • Tax Evasion
    • Taxation
    • Fiscal policy
    • Budget
    • Civil society
    • International trade
    • Economic development
    40 pages

    Publication

    Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia

    Poverty reduction, and more recently inequality, are pressing concerns in many low and middle-income countries. This is not in the least due as a result of the Sustainable Development Goals committing countries to significant improvements by 2030.…

    Kalle Hirvonen

    Giulia Mascagni

    Keetie Roelen

    • Social Protection
    • Equity
    • Income Tax
    • Poverty Reduction
    • Income tax--Treaties and agreements
    • Taxation
    31 pages

    Publication

    What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

    Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people w…

    Jalia Kangave

    Suzan Nakato

    Ronald Waiswa

    Milly Isingoma Nalukwago

    Patrick Lumala Zzimbe

    • Income Tax
    • Uganda Revenue Authority
    • High Net Worth Individuals
    • Revenue Collection
    • Taxation
    • Economic development--Social aspects
    • Expenditures, Public
    • Finance
    27 pages

    Publication

    Income Tax Evasion in Uganda

    Uganda, just as many developing countries, collects less than potential tax. The country compares poorly to other low- income countries with regard to income tax revenue mobilization. This paper estimate the baseline amount of tax owed by comparing …

    Corti Paul Lakuma

    • Tax Evasion
    • Income Tax
    • Taxation
    • Finance
    • Income tax--Treaties and agreements
    28 pages

    Publication

    Taxing Agricultural Income in the Global South: Revisiting Uganda's National Debate

    The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries tod…

    Graeme Stewart-Wilson

    Ronald Waiswa

    • Income Tax
    • Tax Avoidance
    • Taxation
    • Agriculture--Economic aspects
    26 pages

    Publication

    Taxing Agricultural Income in the Global South: Revisiting Uganda's National Debate - Research in Brief

    The issue of agricultural taxation has almost completely disappeared from scholarly and policy agendas in recent decades. And, yet, agriculture continues to be taxed very lightly in much of the Global South – even though it contributes substantially…

    Graeme Stewart-Wilson

    Ronald Waiswa

    • Income Tax
    • Taxation
    • Agriculture--Economic aspects
    2 pages

    Publication

    Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

    Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the …

    Henry C. Edeh

    • Value Added Tax
    • Income Tax
    • Equity
    • Tax Reform
    • Taxation
    56 pages

    Publication

    Attracting Investments Using Tax Incentives in Uganda: The Effective Tax Rates

    Uganda operates a wide array of tax incentives schemes to attract investments like other countries in East Africa. However, due to significant amount of revenue foregone due to such schemes, Uganda has embarked on the process of rationalizing its o…

    Paul Corti Lakuma

    • Tax Incentives
    • Effective Tax Rates
    • Income Tax
    • Taxation
    • Finance, Public
    • Investments
    24 pages

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