TaxIntellilytics Stories

The dispatch book · File 035 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-035 · printed

File 035 · from Center for Global Development · to MoFPED and Parliament

Protect the poorest households from fiscal impoverishment as taxation rises.

3,648days in the tray, no public evidence of actionRecommended 1 Nov 2016

Evidence slip

Sent01.11.16ReviewedLawDone

From Center for Global Development · to MoFPED (policy; presents tax bills) and Parliament (enactment) · All

“it should take care to protect the poorest households from further impoverishment from the fiscal system”

abstract, PDF p.1

The desks

Sent01.11.16The Impact of Taxes, Transfers, and Subsidies on Inequality …
Reviewed
no evidence
Law
no evidence
Funded
no evidence
Under way
no evidence
Done
no evidence
Evaluated
no evidence

Sent, 1 November 2016. Recommended in The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda (CGD Working Paper 443) (abstract, PDF p.1).

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. FindingDocumentedThe fiscal system as a whole leaves some poor households worse off after taxes and transfers (CEQ analysis, 2012/13 data).
  2. ProblemDocumentedIndirect taxes and user fees fall on poor households whose transfers are small.
  3. RecommendationDocumented"it should take care to protect the poorest households from further impoverishment from the fiscal system" (Center for Global Development and CEQ Institute (Jellema, Lustig, Haas, Wolf), abstract, PDF p.1)
  4. Legal powerDocumentedPFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8
  5. InstitutionNamedMoFPED (policy; presents tax bills) and Parliament (enactment)
  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. The fiscal system as a whole leaves some poor households worse off after taxes and transfers (CEQ analysis, 2012/13 data).

Problem. Indirect taxes and user fees fall on poor households whose transfers are small.

Strength of the evidence behind it: low.

Note. A general principle rather than a specific measure; kept because it is the paper's central policy conclusion.

Who has the power to act

MoFPED (policy; presents tax bills) and Parliament (enactment). Legal power checked: PFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8.

Sources

  • The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda (CGD Working Paper 443)
    Center for Global Development and CEQ Institute (Jellema, Lustig, Haas, Wolf) · 2016-11-01 · abstract, PDF p.1