The current system for taxing mobile money in Uganda is widely disliked, unbalanced, and arguably distortionary. We show there is a case to re-evaluating it, with a view to principled reform. But there is also a case for leaving it alone. This Policy Brief explores that tension.
Christopher Wales is an ICTD consultant working as an Associate Research Fellow with the DIGITAX programme. He has worked with Prime Ministers and Finance Ministers in many countries on economic and fiscal policy, fiscal institutions, revenue administration, labour market issues and pension policy. Chris is currently Chairperson of the Board of Directors of the Rwanda Social Security Board, member of the Council of the Institute for Fiscal Studies, and member of the Advisory Board of the Oxford University Centre for Business Taxation, which he was instrumental in founding.
Citation: Wales, C. (2024) Re-Evaluating Uganda’s Mobile Money Tax, ICTD Policy Brief No. 3, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.004
