Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda
Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä, and Pia Rattenhuber
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 …
Discussion paper