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dc.contributor.authorStewart-Wilson, Graeme
dc.contributor.authorWaiswa, Ronald
dc.identifier.citationStewart-Wilson. G. and Waiswa. R. (2021) 'Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate,' ICTD Working Paper 121, Brighton, Institute of Development Studies, DOI: 10.19088/ICTD.2021.008en
dc.description.abstractThe issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries today. In some cases, light-touch taxation may be necessary to encourage investment in the sector and to protect small and subsistence farmers. However, anecdotal evidence from countries like Uganda suggests that there are a substantial number of high-income earners engaged in agricultural activities that are sheltered almost completely from any form of taxation. More effectively taxing these high-income earners could provide much-needed resources to finance public service provision in lower-income countries. The time is ripe, this paper argues, to revitalise discussions about how best to tax the agriculture sector.en
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Working Paper;121
dc.titleTaxing Agricultural Income in the Global South: Revisiting Uganda’s National Debateen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies 2021en
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