Research in Brief

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

ICTD Research in Brief 21

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 79 by David J Bakibinga, Julia Kangave and Dan Ngabirano. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Graduated tax became unpopular for a variety of reasons. First, it was coercively enforced using defence units with tax defaulters being subjected to beatings, arrest, unknown detentions and in extreme cases, imprisonment. However there is considerable support for the reintroduction of graduated tax in some quarters of Uganda.

Authors

David Bakibinga

Jalia Kangave

Jalia Kangave holds a PhD in Law from the University of British Columbia, and has over decade of experience in the fields of taxation, law, and international development. She previously served as the Principal of the East African School of Taxation in Uganda, worked as a tax consultant for PricewaterhouseCoopers Uganda, and was a Research Fellow at the Institute of Development Studies. Dr Kangave is the lead consultant for the International Centre for Tax and Development’s research programme on gender and taxation.

Dan Ngabarino

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Publication Details

Publisher: ICTD
Date: July 2018
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