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Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de/10014427589
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Employment and productivity of Uganda's SMEs in the face of COVID-19 : a gender perspective
Brian, Sserunjogi; Sunday, Nathan; Lakuma, Corti Eliab Paul - In: Socioeconomic shocks and Africa's development agenda : …, (pp. 123-134). 2022
Persistent link: https://www.econbiz.de/10014312482
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Global minimum corporate income tax rate: Challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de/10014477594