A quest for revenue and tax incidence in Uganda /

A quest for revenue and tax incidence in Uganda /

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Bibliographic Details
Author / Creator:	Chen, Duanjie.
Imprint:	[Washington, D.C.] : International Monetary Fund, IMF Institute, ©2001.
Description:	1 online resource (39 pages) : illustrations
Language:	English
Series:	IMF working paper ; WP/01/24 IMF working paper ; WP/01/24.
Subject:	Fiscal policy -- Uganda -- Econometric models. Taxation -- Uganda -- Econometric models. Revenue -- Uganda -- Econometric models. Fiscal policy -- Econometric models. Revenue -- Econometric models. Taxation -- Econometric models. Uganda.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12497362

Hidden Bibliographic Details
Other authors / contributors:	Matovu, John. Reinikka-Soininen, Ritva. International Monetary Fund. IMF Institute.
ISBN:	1451891989 9781451891980 128160500X 9781281605009
Notes:	Includes bibliographical references (pages 38-39). Restrictions unspecified Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010. Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 digitized 2010 HathiTrust Digital Library committed to preserve Print version record.
Summary:	One of the main accomplishments of the Ugandan government in the 1990s was the removal of massive implicit taxation on exports. In this context, it is interesting to assess how tax policy evolved following the elimination of export taxation; how the government was able to meet its revenue needs in a less predatory fashion; and how these policies impacted households and firms. This paper sets out to answer these questions.
Other form:	Print version: Chen, Duanjie. Quest for revenue and tax incidence in Uganda. [Washington, D.C.] : International Monetary Fund, IMF Institute, ©2001

Description
Summary:	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.
Physical Description:	1 online resource (39 pages) : illustrations
Format:	Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Bibliography:	Includes bibliographical references (pages 38-39).
ISBN:	1451891989 9781451891980 128160500X 9781281605009