Tax Harmonisation in the East African Community

A Computable General Equilibrium Analysis of the Effects of Tax Policy Options on Fiscal Revenues in Uganda

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.

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.