Financing Decentralized Development in a Low-Income Country: Raising Revenue for Local Government in Uganda

Raising local authority district revenue

Raising local authority district revenues through direct taxation in a low-income developing country: evaluating Uganda's GPT

✍ Ian Livingstone; Roger Charlton 📂 Article 📅 1998 🏛 John Wiley and Sons 🌐 English ⚖ 144 KB

Uganda's graduated personal tax represents a rather unusual attempt at applying a local income tax as a means of ®nancing local authority operations in a predominantly informal, rural economy. Statistical and other analysis and comment reveal it to have serious de®ciencies in terms of standard tax c