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	Provedor de dados AgEcon (2) Autor Matovu, John Mary (2) Twimukye, Evarist P. (2) Guloba, Madina (1) Nabiddo, Winnie (1) Sennoga, Edward B. (1) Palavra-chave Agribusiness (2) Agricultural and Food Policy (2) Community/Rural/Urban Development (2) Consumer/Household Economics (2) Crop Production/Industries (2) Food Consumption/Nutrition/Food Safety (2) Food Security and Poverty (2) Tax base (2) Taxation (2) Twimukye (2) Agricultural Finance (1) Computable General Equilibrium (CGE) (1) Demand and Price Analysis (1) Domestic taxes (1) EPRC (1) Farm Management (1) Import duty (1) Livestock Production/Industries (1) Matovu (1) Nabiddo (1) Mais... Tipo do documento Report (2) Ano 2009 (2) País United States (2) Idioma Inglês (2)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 2 Primeira ... 1 ... Última Impact of Tax Reforms on Household Welfare AgEcon Matovu, John Mary; Twimukye, Evarist P.; Nabiddo, Winnie; Guloba, Madina. The Uganda government has since 1987 initiated a sequence of tax reforms to address the fiscal challenges facing the country. This paper uses a Computable General Equilibrium (CGE) model to analyze the welfare effects of tax reforms on households and the impact of these challenges on production and firm activities. The findings are consistent with previous studies which found that the introduction of VAT was indeed a progressive policy reform. Zero rating all food items and agricultural products mainly benefit the low income households whose consumption basket is mainly food items. In a quest for further sources of revenue by overtaxing the rich, this could generate further revenues albeit lower savings and investments by this group. Finally, over-reliance... Tipo: Report Palavras-chave: Computable General Equilibrium (CGE); Twimukye; Nabiddo; Taxation; Tax base; Agribusiness; Agricultural and Food Policy; Agricultural Finance; Community/Rural/Urban Development; Consumer/Household Economics; Crop Production/Industries; Farm Management; Food Consumption/Nutrition/Food Safety; Food Security and Poverty; Livestock Production/Industries. Ano: 2009 URL: http://purl.umn.edu/54801 Tax evasion and widening the tax base in Uganda AgEcon Sennoga, Edward B.; Matovu, John Mary; Twimukye, Evarist P.. Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement where URA can be able to increase its tax effort. this could be achieved by targeting commodities that are under-taxed and excluding food items for equity purposes. Increasing domestic collection would also result into less over reliance on taxing a few commodities especially fuel which is interlinked with a lot of other sectors and could indeed harm growth in the long-run. We also find that the tax effort on imports is... Tipo: Report Palavras-chave: Taxation; Tax base; Domestic taxes; Import duty; Sennoga; Twimukye; Matovu; EPRC; Agribusiness; Agricultural and Food Policy; Community/Rural/Urban Development; Consumer/Household Economics; Crop Production/Industries; Demand and Price Analysis; Food Consumption/Nutrition/Food Safety; Food Security and Poverty; Public Economics. Ano: 2009 URL: http://purl.umn.edu/54802 Registros recuperados: 2 Primeira ... 1 ... Última

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