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Effects of withholding value-added tax in Uganda

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  • Karri Vuoristo

Abstract

The paper examines the effects of a value-added tax (VAT) withholding regime implemented in Uganda using administrative data from the Uganda Revenue Authority. By using modern two-way fixed effects models, the research estimates the dynamic effects and finds that firms increase their reported outputs by approximately 17.8 per cent and that the estimated value added increases by around 35 per cent. The study finds no effect on reported inputs and offers suggestive evidence that the positive effect found in outputs and value added might not be persistent across time.

Suggested Citation

  • Karri Vuoristo, 2025. "Effects of withholding value-added tax in Uganda," WIDER Working Paper Series wp-2025-63, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-63
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2025-63-effects-withholding-VAT-Uganda.pdf
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