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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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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 248
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    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. Closing the gender profit gap?
    Autor*in: Batista, Catia; Sequeira, Sandra; Vicente, Pedro C.
    Erschienen: October 2021
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    We examine the impact of providing access to mobile savings accounts and improving financial management skills on the performance of female-led microenterprises in Mozambique. We find evidence that both interventions can improve business performance... mehr

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    We examine the impact of providing access to mobile savings accounts and improving financial management skills on the performance of female-led microenterprises in Mozambique. We find evidence that both interventions can improve business performance but the effects are highly heterogeneous. Combining both types of support is associated with a large increase in both short and long-term firm profits and in financial security for the microentrepreneur. This allowed female-headed microenterprises, particularly those with a higher baseline level of profits, to close the gender profit gap in performance and skills relative to their male counterparts. The main drivers of improved business performance are improved financial management practices (bookkeeping), an increase in accessible savings, and reduced transfers to friends and relatives. For female entrepreneurs with intermediate levels of profits at baseline, even just providing access to mobile money accounts can increase long-term profits and for the most disadvantaged microentrepreneurs it can at least in-crease levels of financial security. Uncovering this heterogeneity in impact within different types of female-led microenterprises can help improve the targeting of these interventions in the future.

     
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    Weitere Identifier:
    hdl: 10419/250442
    Schriftenreihe: Discussion paper series / IZA ; no. 14781
    Schlagworte: microenterprise development; management; gender; mobile money; financial literacy; economic development
    Umfang: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  3. The effects of personal income tax reform on employees' taxable income in Uganda
    Autor*in: Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; Pirttilä, Jukka; Rattenhuber, Pia
    Erschienen: January 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    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 of... mehr

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    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 of pay-as-you-earn administrative data submitted by employers in the formal sector, we analyse the impact on taxable income of the introduction of the additional top tax band. Our results indicate that the elasticity of taxable income in Uganda is larger than in previous results from developed countries. Overall, the additional revenue generated from the introduction of the additional top tax band by far offset the revenues lost from the decreased revenues from employees with medium to lower taxable incomes, despite the large elasticity of taxable income at the top. We contribute to the very scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa.

     
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    ISBN: 9789292569457
    Weitere Identifier:
    hdl: 10419/229412
    Schriftenreihe: WIDER working paper ; 2021, 11
    Schlagworte: personal income tax; Uganda; administrative data; tax reform
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  4. Uganda
    UGAMOD v1.4 : 2016–2019
    Autor*in: Waiswa, Ronald; Ayo, Joseph Okello; Noble, Michael; Byaruhanga, Christine; Kavuma, Susan; Wright, Gemma; Isingoma, Nalukwago Milly
    Erschienen: May 2020
    Verlag:  UNU-WIDER, Helsinki, Finland

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    Sprache: Englisch
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    Format: Online
    Schriftenreihe: SOUTHMOD country report
    Schlagworte: Steuersystem; Öffentliche Sozialleistungen; Mikrosimulation; Uganda
    Umfang: 1 Online-Ressource (circa 18 Seiten), Illustrationen
  5. Forced Displacement and Human Capital
    Evidence from Separated Siblings
    Autor*in: Chiovelli, Giorgio; Michalopulos, Stelios; Papaioannou, Elias; Sequeira, Sandra
    Erschienen: 2021
    Verlag:  National Bureau of Economic Research, Cambridge, Mass

    We examine the impact of conflict-driven displacement on human capital. We focus on the Mozambican civil war (1977-1992), during which more than four million civilians fled to the countryside, cities, and refugee camps and settlements in neighboring... mehr

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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Universitätsbibliothek Freiburg
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    We examine the impact of conflict-driven displacement on human capital. We focus on the Mozambican civil war (1977-1992), during which more than four million civilians fled to the countryside, cities, and refugee camps and settlements in neighboring countries. We leverage the full post-war census to compare siblings separated during the war, using those who stayed behind as a counterfactual to one's displacement path. Uprooted children register higher investments in education. Second, we quantify the relative importance of place-based and displacement effects. The latter increases education and decreases attachment to agriculture by the same rate as being exposed to an environment approximately one standard deviation more developed than one's birthplace. Third, we conduct a survey in Nampula, whose population doubled during the civil war. Those who fled to the city have significantly higher education than their siblings who remained in the countryside and they converged to the levels of schooling of non-mover urban-born individuals. However, those displaced exhibit significantly lower social/civic capital and have worse mental health, even three decades after the war. These findings reveal that displacement shocks can trigger human capital investments, breaking links with subsistence agriculture, but at the cost of long-lasting, social, and psychological traumas

     
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    Schriftenreihe: NBER working paper series ; no. w29589
    Schlagworte: Umsiedlung; Wirkungsanalyse; Bildungsinvestition; Bildungsertrag; Psychische Krankheit; Mosambik
    Umfang: 1 Online-Ressource, illustrations (black and white)
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  6. Forced displacement and human capital
    evidence from separated siblings
    Autor*in: Chiovelli, Giorgio; Michalopulos, Stelios; Papaioannou, Elias; Sequeira, Sandra
    Erschienen: 19 December 2021
    Verlag:  Centre for Economic Policy Research, London

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    Universitätsbibliothek Mannheim
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    Schriftenreihe: Array ; DP16820
    Schlagworte: Africa; Forced Displacement; Education; Refugees; Civil War
    Umfang: 1 Online-Ressource (circa 103 Seiten), Illustrationen
  7. Spatial mismatches and imperfect information in the job search
    Autor*in: Banerjee, Abhijit V.; Sequeira, Sandra
    Erschienen: 16 February 2020
    Verlag:  Centre for Economic Policy Research, London

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    Universitätsbibliothek Mannheim
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
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    Schriftenreihe: Array ; DP14414
    Umfang: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  8. Uganda
    UGAMOD v1.8 : 2016-20
    Autor*in: Waiswa, Ronald; Ayo, Joseph Okello; Noble, Michael; Kavuma, Susan; Wright, Gemma
    Erschienen: June 2022
    Verlag:  UNU-WIDER, Helsinki, Finland

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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: SOUTHMOD country report
    Schlagworte: Steuer; Öffentliche Sozialleistungen; Sozialversicherung; Haushaltseinkommen; Mikrosimulation; Uganda
    Umfang: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  9. Zero-Sum Thinking and the Roots of U.S. Political Divides
    Autor*in: Chinoy, Sahil; Nunn, Nathan; Sequeira, Sandra; Stantcheva, Stefanie
    Erschienen: September 2023
    Verlag:  National Bureau of Economic Research, Cambridge, Mass

    We investigate the origins and implications of zero-sum thinking - the belief that gains for one individual or group tend to come at the cost of others. Using a new survey of a representative sample of 20,400 US residents, we measure zero-sum... mehr

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    Universitätsbibliothek Freiburg
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    We investigate the origins and implications of zero-sum thinking - the belief that gains for one individual or group tend to come at the cost of others. Using a new survey of a representative sample of 20,400 US residents, we measure zero-sum thinking, political preferences, policy views, and a rich array of ancestral information spanning four generations. We find that a more zero-sum mindset is strongly associated with more support for government redistribution, race- and gender-based affirmative action, and more restrictive immigration policies. Furthermore, zero-sum thinking can be traced back to the experiences of both the individual and their ancestors, encompassing factors such as the degree of intergenerational upward mobility they experienced, whether they immigrated to the United States or lived in a location with more immigrants, and whether they were enslaved or lived in a location with more enslavement

     
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    Schriftenreihe: NBER working paper series ; no. w31688
    Schlagworte: Politische Partizipation; Politische Einstellung; USA; General, International, or Comparative; General
    Umfang: 1 Online-Ressource, illustrations (black and white)
    Bemerkung(en):

    Hardcopy version available to institutional subscribers
  10. Drivers and implications of import tax evasion in Uganda
    final report
    Autor*in: Best, Michael; Eissa, Nada; Sequeira, Sandra; Ayo, Joseph Okello; Lal, Parijat; Rauschendorfer, Jakob
    Erschienen: March 2023
    Verlag:  IGC, [London]

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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schlagworte: Steuervermeidung; Import; Uganda
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  11. Taxpayer response to greater progressivity
    evidence from personal income tax reform in Uganda
    Autor*in: Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; Pirttilä, Jukka; Rattenhuber, Pia
    Erschienen: June 2023
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased... mehr

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    DS 248
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    We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band for top 1% of income earners. Using the universe of pay-as-you-earn (PAYE) administrative data from the Uganda Tax Authority, we analyse the impact of the reform on reported labour incomes. In the preferred specification, we find very limited support for behavioural reactions. However,heterogeneity analysis reveals that top-income workers in firms handled by ordinary (as opposed to medium or large taxpayer) offices report lower incomes after the reform. We also find suggestive evidence that part of the response may arise from income shifting. The reform managed to raise more revenue and it also led to a limited reduction in after-tax income inequality.

     
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    ISBN: 9789292673741
    Weitere Identifier:
    hdl: 10419/283762
    Schriftenreihe: WIDER working paper ; 2023, 66
    Schlagworte: personal income tax; Uganda; administrative data; tax reform
    Umfang: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  12. Uganda
    UGAMOD v2.0 : 2018-2022
    Autor*in: Waiswa, Ronald; Ayo, Joseph Okello; Kavuma, Susan; McLennan, David; Noble, Michael; Wright, Gemma
    Erschienen: May 2023
    Verlag:  UNU-WIDER, Helsinki, Finland

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    Format: Online
    Schriftenreihe: SOUTHMOD country report
    Umfang: 1 Online-Ressource (circa 33 Seiten)
  13. Migrants and the making of America
    the short- and long-run effects of immigration during the age of mass migration
    Autor*in: Sequeira, Sandra; Nunn, Nathan; Qian, Nancy
    Erschienen: March 2017
    Verlag:  National Bureau of Economic Research, Cambridge, MA

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    Schriftenreihe: Working paper series / National Bureau of Economic Research ; 23289
    Umfang: 49 Seiten, Illustrationen
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  14. Migrants and the making of America
    the short- and long-run effects of immigration during the age of mass migration
    Autor*in: Sequeira, Sandra; Nunn, Nathan; Qian, Nancy
    Erschienen: 2017
    Verlag:  Centre for Economic Policy Research, London

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    Umfang: 49 Seiten, Illustrationen
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