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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 Research in Brief 70, Brighton: Institute of Development Studiesen
dc.description.abstractThe issue of agricultural taxation has almost completely disappeared from scholarly and policy agendas in recent decades. And, yet, agriculture continues to be taxed very lightly in much of the Global South – even though it contributes substantially to GDP. In some cases, light taxation of agriculture may be an intentional policy goal. Evidence from Uganda, however, suggests there are a substantial number of agricultural suppliers earning high incomes in the sector that are either: (1) protected by current tax legislation, or (2) not compliant with their existing tax obligations. Summary of Working Paper 121 by Graeme Stewart-Wilson and Ronald Waiswa. This working paper reviews the early literature on taxing agricultural income, and discusses some reasons for its near-disappearance from the policy agenda. The paper then investigates attempts to tax agricultural income in Uganda. Uganda’s experience provides useful lessons for other Global South countries that may be considering revisiting the question of how best to tax agricultural income.en
dc.description.sponsorshipBill and Melinda Gates Foundationen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesThe International Centre for Tax and Development;70
dc.titleTaxing Agricultural Income in the Global South: Revisiting Uganda’s National Debateen
dc.rights.holderInstitute of Development Studiesen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten

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