Tax and Fiscal Policy

Why tax exemptions should be avoided:
This book endeavours to trace the tax policy and administrative measures that Uganda government has since introduced and implemented over the past five decades, and explains how the country fared under these reform episodes.

This study employs a Computable General Equilibrium (CGE) framework and a benchmark data from Uganda Social Accounting Matrix 2010, which allows us to perform five simulation experiments, consistent with policy proposals (or options) for harmonisation of direct and indirect taxes within the EAC.