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The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda - Working Paper 443

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  • Jon Jellema , Nora Lustig , Astrid Haas and Sebastian Wolf

Abstract

This paper uses the 2012/13 Uganda National Household Survey to analyze the redistributive effectiveness and impact on poverty and inequality of Uganda’s revenue collection instruments and social spending programs. Fiscal policy – including many of its constituent tax and spending elements – is inequality-reducing in Uganda, but the reduction of inequality due to fiscal policy in Uganda is lower than other countries with similar levels of initial inequality, a result tied to low levels of spending in Uganda generally. The impact of fiscal policy on poverty is negligible, while the combination of very sparse coverage of direct transfer programs and nearly complete coverage of indirect tax instruments means that many poor households are net payers into, rather than net recipients from, the fiscal system. As Uganda looks ahead to increased revenues from taxation and concurrent investments in productive infrastructure, it should take care to protect the poorest households from further impoverishment from the fiscal system.

Suggested Citation

  • Jon Jellema , Nora Lustig , Astrid Haas and Sebastian Wolf, 2016. "The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda - Working Paper 443," Working Papers 443, Center for Global Development.
  • Handle: RePEc:cgd:wpaper:443
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    File URL: http://www.cgdev.org/publication/taxes-transfers-subsidies-uganda
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    Cited by:

    1. Jose Cuesta & Jon Jellema & Yekaterina Chzhen & Lucia Ferrone, 2018. "Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda," Commitment to Equity (CEQ) Working Paper Series 81, Tulane University, Department of Economics.

    More about this item

    Keywords

    fiscal incidence; poverty; inequality; fiscal policy; Uganda;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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