Kavuma, Susan Namirembe; Byaruhanga, Christine; Musoke, … - 2020
paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The … results reveal that households in the top deciles pay more in excise duty as a percentage of their consumption than households … excise duty on mobile phone airtime, notes an annual increase in tax revenue of UGX 8,371 million, and does not observe an …