TaxIntellilytics Stories

The dispatch book · File 030 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-030 · printed

File 030 · from UNU-WIDER · to URA

Use the UGAMOD microsimulation model to appraise tax reforms before adoption.

2,340days in the tray, no public evidence of actionRecommended 1 Jun 2020

Evidence slip

Sent01.06.20ReviewedLawDone

From UNU-WIDER · to Uganda Revenue Authority · All

“the URA can use the UGAMOD model to build scenarios and investigate the impact of a tax reform on revenue collection, poverty reduction, and inequality”

section 6, PDF p.19

The desks

Sent01.06.20An analysis of the distributional impact of excise duty in U…
Reviewed
no evidence
Law
no evidence
Funded
no evidence
Under way
no evidence
Done
no evidence
Evaluated
no evidence

Sent, 1 June 2020. Recommended in An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model (WIDER Working Paper 2020/70) (section 6, PDF p.19).

The route slip

From finding to result, link by link

Each box is one link of the reform chain. ✓ documented; ? claimed but not documented; · no evidence yet, with what it needs. This file stops at: Action.

  1. FindingDocumentedExcise duties in Uganda are progressive overall; microsimulation can show reforms' distributional effects.
  2. ProblemDocumentedTax changes are rarely appraised for their effect on poverty and inequality.
  3. RecommendationDocumented"the URA can use the UGAMOD model to build scenarios and investigate the impact of a tax reform on revenue collection, poverty reduction, and inequality" (UNU-WIDER (Kavuma, Byaruhanga, Musoke, Loke, Noble, Wright), section 6, PDF p.19)
  4. Legal powerDocumentedURA Act Cap. 196 s.3(1)(a) (assess, collect and account for revenue) and s.3(1)(b) (advise the Minister); opened, URA-ACT-S3
  5. InstitutionNamedUganda Revenue Authority
  6. ActionNo evidence yetneeds a dated decision, response or delivery document
  7. OutputNo evidence yetneeds a published output measure
  8. OutcomeNo evidence yetneeds an outcome measure with a baseline
  9. EvaluationNo evidence yetneeds an evaluation with a stated method

Why it was recommended

Finding. Excise duties in Uganda are progressive overall; microsimulation can show reforms' distributional effects.

Problem. Tax changes are rarely appraised for their effect on poverty and inequality.

Strength of the evidence behind it: medium.

Who has the power to act

Uganda Revenue Authority. Legal power checked: URA Act Cap. 196 s.3(1)(a) (assess, collect and account for revenue) and s.3(1)(b) (advise the Minister); opened, URA-ACT-S3.

Sources

  • An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model (WIDER Working Paper 2020/70)
    UNU-WIDER (Kavuma, Byaruhanga, Musoke, Loke, Noble, Wright) · 2020-06-01 · section 6, Conclusion and recommendations, PDF pp.18 to 19
    https://doi.org/10.35188/UNU-WIDER/2020/827-6