Gender and incidence of indirect taxation: Evidence from Uganda
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- Size: 25MB
- Creator / Author: Joan Addedis
- Resource Type: Africa Capacity Report
- # Download: 254
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EPRCseries57.pdf
Basic Information
Creator / Author
SSEWANYANA, Sarah
Source / Publisher
Economic Policy Research Centre (EPRC)
Resource Type
Geographic & Audience Details
Classification & Domains
Subject
Gender
Abstract
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.
Keywords
Taxation
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