ACBF Virtual Library

original document [ View original document ]

TitleA microsimulation of the Uganda tax system (UGATAX) and the poor from 1999 to 2003
AuthorOkidi, John A.; SSEWANYANA, Sarah
SubjectTaxation
Date of Publication2008
PublisherEconomic Policy Research Centre (EPRC)
Number of Pages37 pages
LanguageEnglish
Geographical CoverageUganda
KeywordsPoverty Alleviation
AbstractLike most developing countries, Uganda faces serious fiscal challenges in her effort to mobilize and effectively use resources for poverty reduction. However, the tax base remains small as reflected in the low tax-to-GDP. The government is under internal and external pressure to increase its domestic revenue collection and in turn, reduce its dependency on donors. In response to the pressure the government endeavoured to maintain fiscal discipline, partly by raising taxes. The consequences of this move on the poor remains unclear. The main purpose of this paper is to throw light on effects of alternative reforms to existing tax system on those households living in poverty. The analysis was carried out using the nationally representative Uganda national household survey of 1999/00 (UNHS I) using micro-simulation techniques.
Copyright HolderEconomic Policy Research Centre (EPRC)
Copyright URLhttp://www.eprc.or.ug
Filesize421100 MB
File FormatPDF
[ View / download original document ]

Ask the Librarian 413 documents, last updated Wed Oct 11, 2017
© 2015 African Capacity Building Foundation | All Rights Reserved. ISSN: 2310-7960