Musoke, Nicholas; Palanská, Tereza; Schimanski, Caroline - 2023
Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous …, potentially undermining domestic revenue mobilization and encouraging tax avoidance. Using Uganda's administrative tax data for … is no clear evidence of a causal link with these incentives, while tax holidays can cost Uganda over UGX160 billion …