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Title: | The incidence of the 1971/72 budget changes in income-biased taxes |
Authors: | Raz, M.Y. Asua, O.O. |
Year: | 1971 |
Periodical: | The Uganda Economic Journal |
Volume: | 1 |
Issue: | 1 |
Pages: | 94-100 |
Language: | English |
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. |