Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference … between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue … introduce tax competition. In addition, the revenue gain is positive but quantitatively small. There are also sectoral …