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    • Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda 

      Jouste, Maria; Kaidu Barugahara, Tina; Okello Ayo, Joseph; Pirttilä, Jukka; Rattenhuber, Pia
      FIT Working Paper : 13 (Tampereen yliopisto, 09.06.2023)
      We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in ...