Tag: economic elites

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Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda
  • Friday, 05 February 2016
  • Jalia Kangave, Suzan Nakato, Ronald Waiswa and Patrick Lumala Zzimbe

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

ICTD Working Paper 45 Summary: For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration.…
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Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

  Summary How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity…
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Private Wealth and Public Revenue in Latin America: Business Power and Tax Politics

Private Wealth and Public Revenue in Latin America: Business Power and Tax Politics

  Description Inequality and taxation are fundamental problems of modern times. How and when can democracies tax economic elites? This book develops a theoretical framework that refines and…
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