Widening the Tax Base of Low-Income Countries: Taxing high-net-worth individuals in Uganda
This case study offers a compelling story of how-long term influencing and political will by government helped widen Uganda’s tax base and raise vital additional finance for poverty-busting public spending on the social sector. It demonstrates that it is practically and politically feasible to increase government revenues by increasing the tax take from the richest individuals in society. The poorest members of society benefit both from a reduced burden of tax and also from improved public spending. The experience is highly relevant to civil society and governments in any country which want to build a more inclusive future, support a just recovery from the COVID-19 pandemic and build resilience to possible future shocks.
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