An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model

Autor:	Nicholas Musoke, Gemma Wright, Christine Byaruhanga, Michael Noble, Susan Namirembe Kavuma, Patrick Loke
Rok vydání:	2020
Předmět:	Consumption (economics) Decile Tax policy Excise duty Public economics Poverty media_common.quotation_subject Microsimulation Economics Tax incidence Welfare media_common
Zdroj:	WIDER Working Paper ISBN: 9789292568276 WIDER Working Paper
DOI:	10.35188/unu-wider/2020/827-6
Popis:	The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay more in excise duty as a percentage of their consumption than households in the bottom deciles. Post-fiscal consumption is almost the same as pre-fiscal consumption for the first seven deciles, but there is a sharp reduction in post-fiscal consumption in the tenth decile.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::428c2c91385ef185e4f9d8549e2bf37d https://doi.org/10.35188/unu-wider/2020/827-6 Zobrazit plný text záznamu