We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top-the top 1, 0.1, and 0.01 per cent of the income distribution. The focus on the extreme top is facilitated by access to population data on formal...

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...

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...

This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...

For over a decade Uganda's tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to the Uganda Revenue Authority (URA), such as the...

Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the...

This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...