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The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda

Listed author(s):
  • Jon Jellema

    ()

    (Commitment to Equity Institute)

  • Nora Lustig

    ()

    (Department of Economics, Tulane University)

  • Astrid Haas

    ()

    (International Growth Centre, Uganda)

  • Sebastian Wolf

    ()

    (International Growth Centre, Uganda)

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.

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File URL: http://econ.tulane.edu/RePEc/pdf/tul1614.pdf
File Function: First Version, August 2016
Download Restriction: no

Paper provided by Tulane University, Department of Economics in its series Working Papers with number 1614.

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Date of creation: Aug 2016
Handle: RePEc:tul:wpaper:1614
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  1. repec:tul:ceqwps:1345 is not listed on IDEAS
  2. Maynor Cabrera & Nora Lustig & Hilcias Moran, 2015. "Fiscal Policy, Inequality and the Ethnic Divide in Guatemala," Working Papers 1502, Tulane University, Department of Economics.
  3. Sean Higgins & Claudiney Pereira, 2014. "The Effects of Brazil’s Taxation and Social Spending on the Distribution of Household Income," Public Finance Review, , vol. 42(3), pages 346-367, May.
  4. Margarita Beneke & Nora Lustig, 2015. "El Impacto de los Impuestos y el Gasto Social en la Desigualdad y la Pobreza en El Salvador," Commitment to Equity (CEQ) Working Paper Series 26, Tulane University, Department of Economics.
  5. repec:tul:ceqwps:1328 is not listed on IDEAS
  6. Freddy Paúl Llerena Pinto & M. Cristhina Llerena Pinto & M. Andrea Llerena Pinto, 2015. "Social Spending, Taxes and Income Redistribution in Ecuador," Commitment to Equity (CEQ) Working Paper Series 28, Tulane University, Department of Economics.
  7. repec:tul:ceqwps:1326 is not listed on IDEAS
  8. repec:tul:ceqwps:1301 is not listed on IDEAS
  9. Bollinger, Christopher R. & Hirsch, Barry, 2010. "Is Earnings Nonresponse Ignorable?," IZA Discussion Papers 5347, Institute for the Study of Labor (IZA).
  10. repec:tul:ceqwps:1320 is not listed on IDEAS
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