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  1. An assessment of presumptive tax in Uganda
    evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda
    Autor*in: Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma; Noble, Michael; Ayo, Joseph Okello; Nalukwago, Milly Isingoma; Barugahara, Tina Kaidu; Kavuma, Susan Namirembe; Arinaitwe, Isaac; Mwesigye, Martin; Asiimwe, Wilson; Rattenhuber, Pia
    Erschienen: November 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    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,... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 248
    Fernleihe:
    keine Fernleihe

     

    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 simulations using UGAMOD, a tax-benefit microsimulation model for Uganda. Our findings suggest that, assuming full compliance, the reform reduces tax revenue potential by between 48-72 per cent from the previous rules. Interviews with staff at the Uganda Revenue Authority point to further challenges with the new rules, including slow implementation, ineffective enforcement and enduring complexity. To address these concerns, we modelled a number of hypothetical reform scenarios, including a 1 per cent and 1.5 per cent flat tax regimes for small businesses with turnover between UGX10-150 million. A low flat tax rate would be a major improvement to the existing presumptive tax regime, as it satisfies the calls for further simplification, is estimated to generate more short-term revenue than the current regime based on the modelling, and has realistic potential to attract more presumptive taxpayers over time.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292671037
    Weitere Identifier:
    hdl: 10419/248377
    Schriftenreihe: WIDER working paper ; 2021, 163
    Schlagworte: presumptive tax; tax administration; small businesses; tax compliance; impact evaluation; microsimulation modelling
    Umfang: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  2. Estimating income losses and consequences of the COVID-19 crisis in Uganda
    Autor*in: Younger, Stephen D.; Musisi, Albert; Asiimwe, Wilson; Ntungire, Nicole; Rauschendorfer, Jakob; Manwaring, Priya
    Erschienen: November 2020
    Verlag:  International Growth Centre, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / International Growth Centre
    Schlagworte: Coronavirus; Epidemie; Einkommensverteilung; Wohlfahrtsanalyse; Öffentliche Sozialleistungen; Schätztheorie; Simulation; Uganda
    Umfang: 1 Online-Ressource (circa 38 Seiten)
  3. Constructing a 2016/17 social accounting matrix (SAM) for Uganda
    Autor*in: Tran, Nhi Hoang; Roos, Elizabeth L.; Asiimwe, Wilson; Kisakye, Pricilla
    Erschienen: [2019]
    Verlag:  Centre of Policy Studies, Victoria University, Melbourne, Victoria

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 759
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781921654107
    Schriftenreihe: CoPS working paper ; no. G-302 (August 2019)
    Schlagworte: Social Accounting Matrix; Uganda; CGE modelling
    Umfang: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  4. Impact of asset market participation and wage rigidity on the effectiveness of monetary policy in Uganda
    an application of a DSGE framework
    Autor*in: Bwire, Thomas; Asiimwe, Wilson; Tinyinondi, Grace A.; Kisakye, Priscilla; Bunya, Hudson
    Erschienen: June 2019
    Verlag:  Bank of Uganda, [Kampala]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper series / Bank of Uganda ; no. 2018, 10
    Schlagworte: DSGE Model; Rule of Thumb (ROT) households; Optimizing households (OPT); market frictions; Asset market Participation and Wage rigidity
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  5. Should aid in Uganda be repurposed to super-size social cash transfers?
    an application of a Dynamic Computable General Equilibrium Model
    Autor*in: Asiimwe, Wilson; Ulrich, Jacob; Kavuma, Susan Namirembe; Yawe, Bruno L.
    Erschienen: [2023]
    Verlag:  SECO ⋅ Socio-Economic Research Centre, Department of Social Sciences and Business, Roskilde University, Roskilde, Denmark

    The major international humanitarian donors and aid organisations have raised concerns about the efficiency and effectiveness of targeting Official Development Assistance. Although the 2016 Grand Bargain committed to shifting a quarter of the aid... mehr

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    The major international humanitarian donors and aid organisations have raised concerns about the efficiency and effectiveness of targeting Official Development Assistance. Although the 2016 Grand Bargain committed to shifting a quarter of the aid funds to the local actors, performance has remained low. By 2021 less than one percent of the humanitarian aid was being allocated to local actors. Though recent scholars have postulated that redirecting aid funds to local actors might be beneficial, there is limited quantitative literature to support this proposal, especially for the case of Uganda. Based on this background, this paper uses a Dynamic Computable General Equilibrium model to assess the macroeconomic impacts of shifting aid funds from traditional spending architecture to direct cash transfers for households in Uganda. The findings reveal that shifting aid funds to local actors (households) provides macroeconomic benefits to the economy and generates spillover effects to non-recipient households and other economic agents. Financing the cash transfers by reducing allocations to government and so-called 'Non-Profit Institutions Service Households' increases tax revenues, household incomes and savings. However, employment and economic growth decline as the actual appreciation of the exchange rate reduces international competitiveness. The decline in economic growth is driven by a decline in industry and service sector GDP as agricultural GDP increases. The alternative scenario of financing social cash transfers by reducing the overheads of offshore aid is the most effective in improving economic growth, household incomes, government tax returns, employment and household savings and investment. International humanitarian donors and aid organisations are urged to consider re-directing aid funds from the overseas overhead costs to local actors through direct SCT to vulnerable households. This will improve household welfare, investment and employment and accelerate economic growth.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9788773493618
    Schriftenreihe: SECO working paper ; 2023, 3
    Schlagworte: Entwicklungshilfe; Öffentliche Sozialleistungen; Privater Haushalt; Wirkungsanalyse; CGE-Modell; Uganda
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  6. Private and public investments and economic growth in Uganda
    a multiplier model analysis
    Autor*in: Bwire, Thomas; Asiimwe, Wilson; Tinyinondi, Grace A.; Kisakye, Priscilla; Ayume, Denise M.
    Erschienen: July 2016
    Verlag:  Bank of Uganda, [Kampala]

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper series / Bank of Uganda ; no. 2016, 01
    Schlagworte: Public investment; Private sector investment; GDP; Cointegration; Multiplier model; Social Accounting Matrix and Economic growth
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen