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Decentralization and development: Emerging issues from Uganda's experience AgEcon
Okidi, John A.; Guloba, Madina.
The current decentralization in Uganda originated in the late 1980s as part of a broader effort to restore state credibility and deepen democracy following several years of political and economic turmoil. Using a detailed legal framework Uganda entrenched political, administrative and fiscal decentralization as a strategy for broad-based growth with poverty reduction. in this paper we review Uganda's decentralization with the objective of highlighting several issues including empowerment of local leaders and residents, experience with local elite capture, improvement of service delivery, promotion of real sector response to improved economic environment, and enhancement of progress towards the MDGs. Our review of the achievements and challenges of Uganda's...
Tipo: Report Palavras-chave: Economic development; EPRC; Okidi; Guloba; Fiscal decentralization; Environmental Economics and Policy; Institutional and Behavioral Economics; Labor and Human Capital; Political Economy; Production Economics; Public Economics.
Ano: 2006 URL: http://purl.umn.edu/93810
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Gender and taxation: analysis of personal income tax (PIT) AgEcon
Bategeka, Lawrence; Guloba, Madina; Kiiza, Julius.
the paper examines the gender dimensions of personal income tax (PIT) in Uganda with an eye on the possible gender biases that may be embedded in the tax system. It further addresses the issues of Uganda achievement of substantive gender equality rather than formal equality as regards the impact of taxes from a gender perspective. This is in line with Convention on the elimination of all forms of discrimination against all people as if they are the same and synonymous with equality of opportunity... we find that PIT paid by different household earning types increases gender inequality. We also find that some tax systems only worsens gender gaps and hardly is a useful tool that could be used to close the gender gaps. This paper proposes how PIT could be...
Tipo: Report Palavras-chave: Gender equality; CEDAW; Taxation; Income tax; Kiiza; Bategeka; Guloba; Economic policy research center; Community/Rural/Urban Development; Consumer/Household Economics; Demand and Price Analysis; Financial Economics; Institutional and Behavioral Economics.
Ano: 2009 URL: http://purl.umn.edu/54938
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