Gender and taxation: analysis of personal income tax (PIT)

the paper examines the gender dimensions of personal income tax (PIT) in Uganda with an eye on the possible gender biases that may be embedded in the tax system. It further addresses the issues of Uganda achievement of substantive gender equality rather than formal equality as regards the impact of taxes from a gender perspective. This is in line with Convention on the elimination of all forms of discrimination against all people as if they are the same and synonymous with equality of opportunity... we find that PIT paid by different household earning types increases gender inequality. We also find that some tax systems only worsens gender gaps and hardly is a useful tool that could be used to close the gender gaps. This paper proposes how PIT could be reformed with a view to using taxation as a tool for the realization of substantive gender equality.Gender equality, CEDAW, Taxation, Income tax, Kiiza, Bategeka, Guloba, Economic policy research center, Community/Rural/Urban Development, Consumer/Household Economics, Demand and Price Analysis, Financial Economics, Institutional and Behavioral Economics,

Public Expenditure in the Education Sector in Uganda: A Benefit Incidence Analysis (Phase 2)

This paper focuses on public spending in education in Uganda. In particular, we investigate the extent to which public spending/provision in the education sector has been pro-poor. The analysis draws for a large part on the Uganda National Household Survey of 2009/10 (UNHS IV). The survey is nationally representative and is conducted after every four year span. The survey has four core modules administered to all sampled households. The socio economic module collects basic social indicators including household individual particulars, education and household consumption expenditure. Three additional modules (market, community and the informal sector) are also administered to the same households. Data from the socio-economic module for specific sections is used

Trade opportunities from the EU-ACP EPAs: Prospects for the flower sub-sector in Uganda

With the signing of the EU-ACP Economic Partnership Agreements (EPAs) in 2009, the Government of Uganda as a member of the ACP, should endeavour to re-strategize itself to benefit from the opportunities such trading blocks create through increased trade. While Uganda ratified the United Nations Convention on Biological Diversity (CBD), in 1993 considerable efforts need to be put into its implementation. Trade is likely to increase with EPAs in place and this will lead to biodiversity conservation concerns amidst the need for increased production. Biodiversity concerns have been of little interest in relation to trade, thus, in here, we focus on cut flower production and suggest some trade options that are beneficial while mitigating biodiversity loss. In addition, we propose policies that can lead to (actionable points) for cut flower farmers and policy makers

Trade opportunities from the EU-ACP EPAs: Prospects for the Fresh Fruits and Vegetables subsector in Uganda

With the signing of the EU-ACP Economic Partnership Agreements (EPAs) in January 2009, Uganda as a member of the ACP, should endeavour to re-strategize itself to benefit from the opportunities such trading blocks create through increased trade. Trade is likely to increase with EPA in place and this is likely to lead to biodiversity conservation challenges amidst the need for increased production. Uganda signed and ratified the United Nations Convention on Biological Diversity (CBD) on 12th June 1992 and 8th September 1993 respectively. The objectives of CBD are the conservation of biodiversity; sustainable use of bio diversity; and the fair and equitable sharing of benefits arising from the utilization of genetic resources. Although Government has made significant progress in achieving these objectives, balancing trade and biodiversity under EPA presents challenges. In this brief we focus on fresh fruits and vegetables production and suggest some trade options that would be beneficial under EPA and also ways on how to mitigate biodiversity loss. In addition, some key policy interventions that can lead to sustainable trade in fresh fruits and vegetables are recommended

Decentralization and development: Emerging issues from Uganda's experience

The current decentralization in Uganda originated in the late 1980s as part of a broader effort to restore state credibility and deepen democracy following several years of political and economic turmoil. Using a detailed legal framework Uganda entrenched political, administrative and fiscal decentralization as a strategy for broad-based growth with poverty reduction. in this paper we review Uganda's decentralization with the objective of highlighting several issues including empowerment of local leaders and residents, experience with local elite capture, improvement of service delivery, promotion of real sector response to improved economic environment, and enhancement of progress towards the MDGs. Our review of the achievements and challenges of Uganda's decentralization illustrates the much discussed issue on the literature that there are levels of decentralization that are consistent with certain levels of economic and democratic development

Poverty Reduction Strategies During Post-conflict Recovery in Africa

The period 1990--2000 saw 19 major armed conflicts in Africa. Peace has been elusive, and the term 'post-conflict' often a sad misnomer. War is expensive and hence has powerful economic consequences. Civil war, which is now, by far, the most common form of conflict in Africa, is particularly damaging, reduces incomes, increases capital flight and diverts activity into subsistence livelihood. Post-conflict situations are characterised by unusually wide range of outcomes. While on average economies rebound from war, in some the economies decline and in others they revert to conflict after some time ( Collier et al., 2003 ). Policy choices concerning the economic recovery of these hopeful but fragile situations have received far less attention than issues of humanitarian needs. The current efforts of many African countries coming out of conflicts to develop Poverty Reduction Strategy Papers (PRSPs) reflect increased emphasis on mainstreaming poverty reduction through better inter-agency and inter-sectoral co-ordination, and through participatory consultation, consensus building and planning. In addition, it has been widely agreed upon that HIV/AIDS should be prominent in the Poverty Reduction Strategies of poor African countries in light of the challenges that the pandemic poses to poverty reduction efforts. PRSP has become the primary tool in nearly all African countries for articulation of the strategies for growth and poverty reduction. The paper provides the main challenges that the PRSP formulation faces in a post-conflict environment. The key questions discussed in the paper include: Can PRSP work in a post-conflict situation? Are PRSP really relevant at all in such countries? Does a PRSP formulated in a conflict-free country guarantee poverty reduction and overall welfare of the society? Since PRSPs in Africa came at a time when the continent had no choice, are they really home grown as often alleged? How have international donors engaged in the process and what is the way forward? The paper also reviews the historical perspective of conflicts in Africa and points out experiences in some of the conflict-affected African countries as they develop and implement their PRSPs. It concludes that not all African countries in post-conflict recovery have successfully developed their PRSPs. Some are still in the process of doing so and others who have endeavoured to draft one, have not correctly spelled out the donor-specific key objectives of the government's commitment to poverty reduction. Finally, PRSPs often emphasise consumption-related expenditures in mainly social sectors like education and health while ignoring the sectors where the poor are dominant (for example, agriculture). Quite often, the emphasis on such sectors do not lead to significant poverty reduction whether in a post-conflict or conflict-free country. Copyright The author 2009. Published by Oxford University Press on behalf of the Centre for the Study of African Economies. All rights reserved. For permissions, please email: [email protected], Oxford University Press.

Governments’ financing of social protection initiatives dismal

Vulnerabilities within the economy are many, and females are at a higher disadvantage. The need for multi-faced interventions from both state and non-state actors is essential in addressing various vulnerabilities within different social groups.While there are recognised efforts from government to protect its citizens, the limited coordination in financing priorities are not reflecting this. Such that despite expenditure allocations to domestic development in social sectors increasing, the finances allocated to Social Protection by government are still very low for the programmes to achieve social inclusiveness nationally

Costs of Overcoming Market Entry Constraints to Uganda's Export-Led Growth Strategy

Uganda's export sector has experienced tremendous growth over the last two decades..

A pathway to social protection development in Uganda: a synthesis report

Social protection is at the heart of attaining the Global Agenda 2030’s Sustainable Development Goals (SDGs) and Africa’s Agenda 2063. This synthesis reviews the institutions, policies, laws, implementation plans and evidence that are aligned to support social protection in Uganda. Evidence shows that there are many vulnerabilities within the economy and that females are at a greater disadvantage than males. Hence, there is a need for multi-faceted interventions from both state and non-state actors. Policy frameworks, particularly the National Social Protection Policy, are in place. However, the extent to which this policy is being implemented was not ascertained because it is still new. The funds allocated to social protection in Uganda are still small and insufficient. Actions taken by the institutions responsible for spearheading social protection are not adequate, as vulnerability is still high and uncoordinated interventions continue to proceed with no operational guidelines. Limitations on the harmonization and financial commitment of the government with regard to the national rollout of cash transfer grants to all elderly eligible persons will result in a failure to achieve social inclusiveness. For successful policy action, it is important to ensure institutional coordination, engage stakeholders at the onset of programme conceptualization, include the informal sector, liberalise the pension sector, and strengthen non-financial social protection initiatives

Understanding the rice value chain in Uganda - opportunities and challenges to increased production

Uganda’s agricultural extension system has experienced several changes since colonial times. Despite wellintended interventions in extension reforms, a large number of smallholder farmers and other vulnerable groups remain unreached by the various public extension systems, and the private sector plays only a limited role. Numerous organisational performance issues and changing institutional mandates—for example, in the National Agricultural Advisory Services (NAADS)—have hindered the effectiveness and efficiency of the public extension system. These problems include inadequate extension staff, corruption, inadequate funding from the central government, the small number of private-public partnerships, and a continued top-down linear focus on extension, as has been suggested by the new reform of the Single Spine extension service system. This paper presents a critical review of the historical and current state of agricultural extension reforms in Uganda based on the Medium Term Expenditure Framework Fiscal Year data for the agricultural sector, the 2014 ATAAS baseline survey dataset and key informant interviews in Kampala. It identifies not only opportunities and challenges but also key policy options for further refining the implementation and effective rollout of Uganda’s Single Spine extension system