Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce … literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform … Authority, we analyse the impact of the reform on reported labour incomes. In the preferred specification, we find very limited …