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

Public Administration and Development

Volumn 18, Issue 5, 1998, Pages 499-517

  Livingstone, Ian ^a   Charlton, Roger ^b  

^a UNIVERSITY OF EAST ANGLIA   (United Kingdom)

^b GLASGOW CALEDONIAN UNIVERSITY   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

FINANCIAL PROVISION; LOCAL GOVERNMENT; RURAL ECONOMY; TAX SYSTEM;

UGANDA;

EID: 0032437529     PISSN: 02712075     EISSN: None     Source Type: Journal    
DOI: 10.1002/(SICI)1099-162X(199812)18:5<499::AID-PAD39>3.0.CO;2-M     Document Type: Article

References (14)

1. Bahl, R. (1996). Uganda: Fiscal Decentralisation and Intergovernmental Finance, Paper prepared for the World Bank, Policy Research Center, Georgia State University.
2. Cheema, G. S. and Rondinelli, D. A. (eds) (1983). Decentralisation and Development: Policy Implementation in Developing Countries Sage, Beverley Hills.
3. Cohen, Sir A. (1954). In Uganda Today and Tomorrow, a Review of Achievement and Promise, East African and Rhodesia, London, writing as 'Atlas'.
4. Davey, K. (1974). Taxing a Peasant Society, the Example of Graduated Taxes in East Africa, Charles Knight, London.
5. DFID (1997). Strategies for Local Government Revenue Enhancement in Uganda, Workshop on Policy, Administration and Implementation, Department for International Development/Crown Agents, Sutton.
6. Livingstone, I. (1997). 'Tax policy - the issues to be considered', in DFID, 1997.
7. Mabler, W. (1997). Uganda: Issues in Decentralisation, Fiscal Affairs Department, IMF.
8. Muwanga-Zake, E. S. K. (1983). Imputation Values for 1984 Graduated Tax Assessment, Report to the Ministry of Local Government.
9. Nelson, E. (1994). Tax Policy and Administration Working Group: Progress and Constraints to Progress, Uganda National Forum.
10. ODA (1996). Uganda: Enhancing District Revenue Generation and Administration, Final Report, Crown Agents, Sutton.
11. Parker, A. (1995). Decentralisation: The Way Forward for Rural Development?, World Bank Policy Research Working Paper 1475.
12. Republic of Uganda (1987), Report of the Commission of Inquiry into the Local Government System.
13. Republic of Uganda (1994). Iganga Tax Riots Commission of Inquiry Report, Ministry of Local Government, Kampala.
14. World Bank (1995). The Challenge of Growth and Poverty Reduction, Report 14313-UG, Country Operations Division, Uganda.