Series: IMF Working Papers
Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 March 2001
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...