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A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Volume/Issue: 2001/24

Series: IMF Working Papers

Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

DOI: http://dx.doi.org/10.5089/9781451844146.001

ISBN: 9781451844146

Keywords: Tax Incidence, tax rate, tax system, excise taxes, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT),

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse of...

Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation »

Volume/Issue: 2002/124

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

DOI: http://dx.doi.org/10.5089/9781451854732.001

ISBN: 9781451854732

Keywords: Cross-border shopping, taxation, tax competition, tax rates, tax policy, Subsidies, and Revenue: General,

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax no...

Taxation and Development
			: Again

Taxation and Development : Again »

Volume/Issue: 2012/220

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

DOI: http://dx.doi.org/10.5089/9781475510294.001

ISBN: 9781475510294

Keywords: Taxation and development, state building, large taxpayer office, informality, taxation, tax design, tax system, tax reform, tax policy, Structure and Scope of Government: General

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that...

A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Source: A Quest for Revenue and Tax Incidence in Uganda

Volume/Issue: 2001/24

Series: IMF Working Papers

Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

ISBN: 9781451844146

Keywords: Tax Incidence, tax rate, tax system, excise taxes, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT),

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse of...

Some International Issues in Commodity Taxation

Some International Issues in Commodity Taxation »

Source: Some International Issues in Commodity Taxation

Volume/Issue: 2002/124

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

ISBN: 9781451854732

Keywords: Cross-border shopping, taxation, tax competition, tax rates, tax policy, Subsidies, and Revenue: General,

This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax no...

Taxation and Development: Again

Taxation and Development: Again »

Source: Taxation and Development : Again

Volume/Issue: 2012/220

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

ISBN: 9781475510294

Keywords: Taxation and development, state building, large taxpayer office, informality, taxation, tax design, tax system, tax reform, tax policy, Structure and Scope of Government: General

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that...