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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...

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 amo...

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 203...

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 comparin...

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...

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