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Policy Research Working Papers
This study analyzes the incidence of public revenues (tax collection) and expenditures (including direct and indirect transfers, indirect subsidies, and in-kind transfers) on the level of poverty and inequality in Uganda, using the internationally recognized methodology developed by the Commitment to Equity institute. The results show that Uganda's fiscal policy is moderately equalizing and lowers the Gini coefficient by 3.2 points. The personal income tax, followed by education in-kinddoi:10.1596/1813-9450-9051 fatcat:ccpb75wnmjakxboehlailhs3f4