Gender and incidence of indirect taxation: Evidence from Uganda
Ouvert
- Détails du fichier
- Size: 25MB
- Créateur / Auteur : Joan Addedis
- Type de ressource : Africa Capacity Report
- # Télécharger: 254
- Accéder: Open to Download
Télécharger des fichiers
EPRCseries57.pdf
Informations de base
Créateur / Auteur
SSEWANYANA, Sarah
Source / Éditeur
Economic Policy Research Centre (EPRC)
Type de ressource
Détails géographiques et d'audience
Classification et domaines
Objet
Gender
Résumé
Since the 1990s, Uganda tax system has undergone various reforms. However, both tax policies and reforms have been formulated without clearly indicating the channels through which gender impacts on these policies/reforms. Using the national household survey of 2005/06, this paper provides insights into how tax policies and reforms on indirect taxes impact differently on women and men. The incidence rate of tax by gender-based household typologies controlled by expenditure quintile brings out interesting findings. The incidence rate of indirect tax is significantly greater on households headed by male compared to their female counterparts regardless of income level. This also holds after controlling for the presence of children. More importantly, the impact on different household typologies is largely influenced by differences in consumption patterns. Future tax reforms should take these gender differences in account as a means of improving the social welfare of every Ugandan.
Mots-clés
Taxation
Connexion requise
Veuillez vous connecter ou créer un compte pour consulter et publier des commentaires.
Se connecter S'inscrire