Many international organizations, governments and academics concerned with economic development look to Asia's success, recommending that other poor countries follow similar models and paths of development. This study argues that such Asian 'lesson-making' is a grave mistake in policy-thinking -...

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...