A growing impact evaluation literature on antipoverty transfer programmes in low‐ and middle‐income countries measures changes in utilitarian terms, at their unit value. The paper argues that valuing antipoverty transfers is more appropriately done within a framework of prioritarian social...

This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels-by the Uganda Revenue Authority and the Kampala Capital City Authority, respectively-and where the agencies...

This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels-by the Uganda Revenue Authority and the Kampala Capital City Authority, respectively-and where the agencies...