IDEAS home Printed from https://ideas.repec.org/p/imf/imfwpa/01-24.html
   My bibliography  Save this paper

A Quest for Revenue and Tax Incidence in Uganda

Author

Listed:
  • John J Matovu
  • Duanjie Chen
  • Ritva Reinikka-Soininen

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.

Suggested Citation

  • John J Matovu & Duanjie Chen & Ritva Reinikka-Soininen, 2001. "A Quest for Revenue and Tax Incidence in Uganda," IMF Working Papers 01/24, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:01/24
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=3992
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Trevor Campbell, 2004. "The Impact of Real Domestic Income on Indirect Taxes in Barbados with the Use of an Impulse Response Function," Money Affairs, Centro de Estudios Monetarios Latinoamericanos, vol. 0(2), pages 155-169, July-Dece.
    2. Matovu, John Mary & Twimukye, Evarist P. & Nabiddo, Winnie & Guloba, Madina, 2009. "Impact of Tax Reforms on Household Welfare," Research Series 54801, Economic Policy Research Centre (EPRC).
    3. Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0813, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Iris Claus & Jorge Martinez-Vazquez & VIoleta Vulovic, 2012. "Government Fiscal Policies and Redistribution in Asian Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1213, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Ssewanyana, Sarah N. & Okidi, John A., 2008. "A microsimulation of the Uganda tax system (UGATAX) and the poor from 1999 to 2003," Research Series 54940, Economic Policy Research Centre (EPRC).
    6. Chanelle T. Maxwell & Winston R. Moore, 2004. "External Price Competitiveness and Trade in the Caribbean," Money Affairs, Centro de Estudios Monetarios Latinoamericanos, vol. 0(2), pages 137-153, July-Dece.
    7. John Cockburn & Hélène Maisonnave & Véronique Robichaud & Luca Tiberti, 2013. "Fiscal Space and Public Spending on Children in Burkina Faso," Cahiers de recherche 1308, CIRPEE.
    8. Kappel, Robert & Lay, Jann & Steiner, Susan, 2005. "Uganda: No more pro-poor growth?," Proceedings of the German Development Economics Conference, Kiel 2005 31, Verein für Socialpolitik, Research Committee Development Economics.
    9. Paul Mosley & Blessing Chiripanhura, 2009. "Liberalisation and poverty in Africa since 1990-Why is the operation of the 'invisible hand' uneven?," Journal of International Development, John Wiley & Sons, Ltd., vol. 21(6), pages 749-756.
    10. Green, Elliott, 2013. "The Rise and Fall of Decentralization in Contemporary Uganda," WIDER Working Paper Series 078, World Institute for Development Economic Research (UNU-WIDER).
    11. Juan Antonio Morales, 2004. "Dollarization of Assets and Liabilities: Problem or Solution? The Case of Bolivia," Money Affairs, Centro de Estudios Monetarios Latinoamericanos, vol. 0(2), pages 105-135, July-Dece.
    12. Bernard Gauthier & Ritva Reinikka, 2006. "Shifting Tax Burdens through Exemptions and Evasion: an Empirical Investigation of Uganda," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 15(3), pages 373-398, September.
    13. Ssewanyana, Sarah N., 2009. "Gender and incidence of indirect taxation: Evidence from Uganda," Research Series 54939, Economic Policy Research Centre (EPRC).
    14. Jorge Martinez-Vazquez, 2001. "The Impact of Budgets on the Poor: Tax and Benefit," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0110, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    15. Tabi Atemnkeng Johannes & Tafah Akwi & Peter Etoh Anzah, 2006. "The Distributive Impact of Fiscal Policy in Cameroon: Tax and Benefit Incidence," Working Papers PMMA 2006-16, PEP-PMMA.
    16. Kenneth Coates & Edwin Rivera, 2004. "Fiscal Dominance and Foreign Debt: Five Decades of Latin American Experience," Money Affairs, Centro de Estudios Monetarios Latinoamericanos, vol. 0(2), pages 83-103, July-Dece.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:01/24. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jim Beardow) or (Hassan Zaidi). General contact details of provider: http://edirc.repec.org/data/imfffus.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.