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ISBN: 1462351085 1452773505 128160500X 1451891989 9786613785695 Year: 2001 Publisher: Washington, D.C. : International Monetary Fund,
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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 off. Household survey analysis reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business taxation and the actual tax burden on firms’ capital investment. The analysis demonstrates that, even when the country’s level of public revenue is low at the macroeconomic level, rapidly increasing taxation may pose a constraint to private investment at the microeconomic level.
Taxation --- Corporate Taxation --- Taxation and Subsidies: Incidence --- Taxation and Subsidies: Externalities --- Redistributive Effects --- Environmental Taxes and Subsidies --- Business Taxes and Subsidies --- Taxation, Subsidies, and Revenue: General --- Public finance & taxation --- Corporate & business tax --- Marginal effective tax rate --- Tax incidence --- Value-added tax --- Corporate income tax --- Tax holidays --- Tax policy --- Taxes --- Tax administration and procedure --- Spendings tax --- Corporations --- Tax incentives --- Uganda
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ISBN: 1455239917 1452770603 1280885181 1451885806 9786613726490 Year: 2001 Publisher: Washington, D.C. : International Monetary Fund,
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Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in the LTC to strengthen its effect on the still large poverty trap in the Netherlands is likely to be extremely expensive. Given the easy availability of part-time employment and the high marginal tax rates, the reduction in hours worked could be substantial in the Netherlands.
Macroeconomics --- Money and Monetary Policy --- Personal Finance -Taxation --- Taxation --- Personal Income, Wealth, and Their Distributions --- Labor Economics: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Taxation, Subsidies, and Revenue: General --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Public finance & taxation --- Labour --- income economics --- Monetary economics --- Personal income --- Labor --- Tax allowances --- Marginal effective tax rate --- Credit --- National accounts --- Taxes --- Tax policy --- Money --- Income --- Labor economics --- Income tax --- Tax administration and procedure --- Netherlands, The --- Income economics
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