01774cas a2200265 a 4500 AALejournalIMF001376 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451844146 1018-5941 BD-DhAAL BD-DhAAL Matovu, John. A Quest for Revenue and Tax Incidence in Uganda / John Matovu, Duanjie Chen, Ritva Reinikka-Soininen. Washington, D.C. : International Monetary Fund, 2001. 1 online resource (40 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Chen, Duanjie. Reinikka-Soininen, Ritva. IMF Working Papers; Working Paper ; No. 2001/024 Full text available on IMF http://elibrary.imf.org/view/journals/001/2001/024/001.2001.issue-024-en.xml IMF e-Library