Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2021
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax …-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe … income of the introduction of the additional top tax band. Our results indicate that the elasticity of taxable income in …