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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The incidence of the 1971/72 budget changes in income-biased taxes
Authors:Raz, M.Y.
Asua, O.O.
Periodical:The Uganda Economic Journal
Geographic term:Uganda
Subject:income tax
Abstract:Purpose of this analysis is to assess the incidence of the changes that were introduced in the 1971/72 budget of Uganda in respect of taxes based on income i.e. Income tax, Development tax and Graduated tax. The comparative incidence of the taxes before and after the budget changes is measured by the level of monthly income for a single person and for a married person both with entitlement to child allowance for four children. Tables.