1. Determinants of Value Added Tax in Oman. (2022). Rashid, Noof Amur ; Thottoli, Mohammed Muneerali.
   In: Journal of Tax Reform.
   RePEc:aiy:jnljtr:v:8:y:2022:i:2:p:157-169.

   Full description at Econpapers || Download paper

2. The Greek VAT Gap: The Influence of Individual Economic Sectors. (2021). Thalassinos, El ; Eleftherios, Thalassinos ; Spyros, Papadakis ; Ioannis, Lomis ; Nikolaos, Eriotis ; Anna, Christou.
   In: European Research Studies Journal.
   RePEc:ers:journl:v:xxiv:y:2021:i:4b:p:851-882.

   Full description at Econpapers || Download paper

3. The Greek VAT Gap: The Influence of Individual Economic Sectors. (2021). Thalassinos, El ; Eleftherios, Thalassinos ; Spyros, Papadakis ; Ioannis, Lomis ; Nikolaos, Eriotis ; Anna, Christou.
   In: European Research Studies Journal.
   RePEc:ers:journl:v:xxiv:y:2021:i:4-part2:p:851-882.

   Full description at Econpapers || Download paper

1. Accrued collection Accrued collections were calculated as the sum of [1] payments reallocated to the tax period starting each financial year; [2] excess credits declared in the tax period starting each financial year; and [3] payments at Customs during each financial year. Reallocation of payments to tax periods was based on individual payment data from 2009/10 to 2016/17, and the reallocation of excess credits was based on individual VAT declaration data for the period.
   Paper not yet in RePEc: Add citation now
   
2. April 2013 99 Okoboi Geoffrey Kuteesa Annette &Barungi Mildred The Impact Of The National Agricultural Advisory Services Program On Household Production And Welfare In Uganda.
   Paper not yet in RePEc: Add citation now
   
3. Billions 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 Health and Social work Total 109.52 90.06 59.84 50.68 73.45 126.68 77.06 Vector Control --16.64 -17.54 --Dental & Vet Equip. -0.01 1.90 16.45 -0.09 1.94 Medical& Vet. Service 24.84 20.80 20.55 16.63 22.51 33.01 1.96 Social Services 0.18 0.21 0.15 3.99 0.19 -0.47 *Drugs and Medicine 84.5 69.04 20.6 13.61 33.21 20.13 19.46 Tourism Total 6.29 5.85 12.19 11.91 1.26 1.43 1.43 Accommodation 6.29 5.85 12.19 11.91 1.26 1.43 1.43 Financial and Insu. Total 152.56 75.51 151.85 138.43 6.88 238.39 2.52 Financial services 151.63 72.45 144.51 138.43 0.12 227.6 2.52 Insurance Services 0.93 3.06 7.34 -6.76 3.91 -
   Paper not yet in RePEc: Add citation now
   
4. D. Data Used in the VAT gap Model For estimating potential VAT revenues Supply and use tables, 2009/10 (UBoS; provided in November 2017) Capital formation by general government, 2009/10 - 2016/17 (GFS, downloaded in November 2017). National Income and Product, 2009/10 - 2016/17 (UBoS; provided in November 2017). Sector output and input, 2009/10- (UBoS; provided in November 2017). Imports and exports by commodities 2009/10-2016/17 (Customs; provided in November 2017). Customs declaration for imports 2009/10-2016/17 (Customs; provided in November 2017).
   Paper not yet in RePEc: Add citation now
   

5. December 2013 110 Bategeka Lawrence et ; UN Wider Overcoming The Limits Of Institutional Reforms In Uganda September 2013 109 Munyambonera Ezra Nampewo Dorothy , Adong Annet & Mayanja Lwanga Musa Access And Use Of Credit In Uganda: Unlocking The Dilemma Of Financing Small Holder Farmers.

6. December 2013 111 Mawejje Joseph & Bategeka Lawrence Accelerating Growth And Maintaining Intergenerational Equity Using Oil Resources In Uganda.

7. DeMooj and Keen (2012), ‘Fiscal Devaluation’ and Fiscal Consolidation: The VAT in Troubled Times,” National Bureau of Economic Research Working Paper No. 17913, March 2012. See also IMF Working Paper 12/85.

8. European Commission (2008),’ European Manual of Supply, Use and Input – Output Tables’, Eurostat Methodologies and Working Papers.
   Paper not yet in RePEc: Add citation now
   
9. GoU (2017), ‘The Value Added Tax (amendment) Act, 2016’, Government of Uganda (GoU) Hutton, E., Thackray, M. and Wingender, P. (2014),’ Revenue Administration Gap Analysis Program—The Value-Added Tax Gap- Uganda’, International Monetary Fund (IMF) MoFPED (various years),’Background to the Budget’, Ministry of Finance, Planning and Economic Development (MoFPED) Lakuma, C. and Lwanga, M. (2017), ‘Linking budgets to plans in a constrained institutional and resource environment: The Case of Uganda’, EPRC Research Series No. 131.
   Paper not yet in RePEc: Add citation now
   

10. June 2013 105 Shinyekwa Isaac & Mawejje Joseph Macroeconomic And Sectoral Effects Of The EAC Regional Integration On Uganda: A Recursive Computable General Equilibrium Analysis.

11. June 2013 107 Barungi Mildred & Kasirye Ibrahim Improving Girl’s Access To Secondary Schooling A Policy Simulation For Uganda June 2013 106 Ahaibwe Gemma, Mbowa Swaibu & Mayanja Lwanga Musa Youth Engagement In Agriculture In Uganda: Challenges And Prospects.

12. June 2013 108 Ahaibwe Gemma & Kasirye Ibrahim HIV/AIDS Prevention Interventions In Uganda: A Policy Simulation.

13. Lwanga, M.M., Lakuma, C. P., Sserunjogi, B., Shinyekwa, I. (2018),’ Boosting Domestic Revenue Mobilisation in Uganda’, EPRC Research Series No. 140.

14. March 2013 98 Adong Annet, Mwaura Francis &Okoboi Geoffrey What Factors Determine Membership To Farmer Groups In Uganda? Evidence From The Uganda Census Of Agriculture 2008/9. January 51, Pool Road, Makerere University Campus, P . O. Box 7841 Kampala, Uganda Tel: +256414541023/4 Fax: +256414541022 Email: eprc@eprcug.org, www.eprcug.org TWITTER:@EPRC_official www.facebook.com/EPRCUganda eprcug.org/blog

15. May 2013 100 Shinyekwa Isaac & Othieno Lawrence Comparing The Performance Of Uganda’s Intra-East African Community Trade And Other Trading Blocs: A Gravity Model Analysis.

16. May 2013 101 Bategeka Lawrence, Kiiza Julius & Kasirye Ibrahim Institutional Constraints To Agriculture Development In Uganda.

17. May 2013 102 Kasirye Ibrahim Constraints To Agricultural Technology Adoption In Uganda: Evidence From The 2005/06-2009/10 Uganda National Panel Survey.

18. May 2013 103 Mwaura Francis Economic And Social Upgrading In Tourism Global Production Networks: Findings From Uganda.

19. May 2013 104 Shinyekwa Isaac Economic And Social Upgrading In The Mobile Telecommunications Industry: The Case Of MTN.

20. Print. 4.27 2.39 0.59 14.54 -0.05 -21 ECONOMIC POLICY RESEARCH CENTRE - EPRC The Distributional Impacts of Fiscal Consolidation in Uganda Table A1: VAT Exempt and Zero-rated list 2010/11 to 2016/17, Ug.Shs.
    Paper not yet in RePEc: Add citation now
    
21. Real Estate Total 1.41 1.26 3.29 10.41 3.2 4.92 23.80 Sale, rental and lease 1.41 1.26 3.29 10.41 3.2 4.92 23.80 745.94 605.79 619.75 343.1 128.79 446.88 180.33 Exemption 539.14 446.78 531.97 231.87 95.09 406.94 151.49 Zero-Rated 206.80 159.01 87.78 111.23 33.70 39.94 28.84 Source: Own calculations on data from URA December, 2017. *
    Paper not yet in RePEc: Add citation now
    
22. Tax collections data (aggregate) Monthly cash collection of VAT 2010/11-2016/17 (URA; provided in November 2017) [For calculating Accrued VAT collections] (Anonymized). VAT payments and refunds from July 2010/11 to June 2016/17 (URA; provided in November 2017). VAT returns from July 2010/11 to June 2016/17 (URA; provided in November 2017). Customs Import VAT declaration from 2010/11 to 2016/17 (URA; provided in November 2017).
    Paper not yet in RePEc: Add citation now
    
23. Treatment of transactions under VAT threshold The VAT registration threshold was raised from Ug.Shs 50 million to Ug.Shs 150 million in 2015/16. Since there is no reliable data about the economic activities under the threshold, it is assumed that 10% of value added produced in the wholesale and retail sector and hotel and restaurant sector was produced by the vendors under the threshold of VAT, and their sales was not purchased by VAT registrants. C. Measurement of Actual Collections for VAT Aggregate cash collection Cash collections were based on monthly collection data provided by URA. The data consists of gross 26 Marked with stars* cash collections for domestic VAT, refund, and cash collections for import VAT.
    Paper not yet in RePEc: Add citation now
    

1. Fiscal tensions and risk premium. (2022). Rzońca, Andrzej ; Ciżkowicz, Piotr ; Cikowicz, Piotr ; Parosa, Grzegorz ; Rzoca, Andrzej.
   In: Empirica.
   RePEc:kap:empiri:v:49:y:2022:i:3:d:10.1007_s10663-022-09532-1.

   Full description at Econpapers || Download paper

2. Italy: toward a growth-friendly fiscal reform. (2021). Kangur, Alvar ; Hebous, Shafik ; Andrle, Michal ; Raissi, Mehdi.
   In: Economia Politica: Journal of Analytical and Institutional Economics.
   RePEc:spr:epolit:v:38:y:2021:i:1:d:10.1007_s40888-020-00198-1.

   Full description at Econpapers || Download paper

3. Effects of fiscal devaluation in a closed economy. (2020). Sui, Jin.
   In: VfS Annual Conference 2020 (Virtual Conference): Gender Economics.
   RePEc:zbw:vfsc20:224648.

   Full description at Econpapers || Download paper

4. Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain. (2020). Tumino, Alberto ; Papini, Andrea ; Christl, Michael.
   In: GLO Discussion Paper Series.
   RePEc:zbw:glodps:723.

   Full description at Econpapers || Download paper

5. Consumption and production-based CO2 pricing policies: macroeconomic trade-offs and carbon leakage. (2020). Sommer, Mark ; Kratena, Kurt.
   In: Economic Systems Research.
   RePEc:taf:ecsysr:v:32:y:2020:i:1:p:29-57.

   Full description at Econpapers || Download paper

6. Fiscal devaluation and net export: dynamic panel data analysis on the Euro Area. (2020). Bozatli, Oguzhan ; Akca, Hasim.
   In: Applied Economics Letters.
   RePEc:taf:apeclt:v:27:y:2020:i:18:p:1500-1504.

   Full description at Econpapers || Download paper

7. Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain. (2020). Tumino, Alberto ; Papini, Andrea ; Christl, Michael.
   In: JRC Working Papers on Taxation & Structural Reforms.
   RePEc:ipt:taxref:202009.

   Full description at Econpapers || Download paper

8. Fiscal devaluation and economic activity in the EU. (2020). Rzońca, Andrzej ; Ciżkowicz, Piotr ; Wojciechowski, Wiktor ; Cikowicz, Piotr ; Radzikowski, Bartosz ; Rzoca, Andrzej.
   In: Economic Modelling.
   RePEc:eee:ecmode:v:88:y:2020:i:c:p:59-81.

   Full description at Econpapers || Download paper

9. The Hypothesis of Fiscal Devaluation in Developing Countries: The Case of Gabon. (2019). Bidzo, Mdard Mengue.
   In: Applied Economics and Finance.
   RePEc:rfa:aefjnl:v:6:y:2019:i:5:p:70-82.

   Full description at Econpapers || Download paper

10. Bilateral trade effects of fiscal devaluation: Evidence from OECD countries. (2018). Erden, Lutfi ; Kiral, Halis.
    In: The Journal of International Trade & Economic Development.
    RePEc:taf:jitecd:v:27:y:2018:i:6:p:585-606.

    Full description at Econpapers || Download paper

11. The Macroeconomic Effect of Trade Policy. (2018). Raffo, Andrea ; prestipino, andrea ; Erceg, Christopher.
    In: 2018 Meeting Papers.
    RePEc:red:sed018:221.

    Full description at Econpapers || Download paper

12. The Macroeconomic Effects of Trade Policy. (2018). Raffo, Andrea ; prestipino, andrea ; Erceg, Christopher.
    In: International Finance Discussion Papers.
    RePEc:fip:fedgif:1242.

    Full description at Econpapers || Download paper

13. Fiscal devaluation in the Euro area: The role of rigidities, non-tradables, and social security contributions. (2018). Ivens, Annika.
    In: Journal of International Money and Finance.
    RePEc:eee:jimfin:v:87:y:2018:i:c:p:62-81.

    Full description at Econpapers || Download paper

14. The Value Added Tax (VAT) analysis for Uganda. (2018). Lakuma, Corti ; Sserunjogi, Brian.
    In: Research Series.
    RePEc:ags:eprcrs:280622.

    Full description at Econpapers || Download paper

15. Optimal policies in International Macroeconomics. (2017). Alla, Zineddine.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/6kvjk9o32n8m88c6de3gc0gltj.

    Full description at Econpapers || Download paper

16. The euro crisis, fiscal devaluation, and impacts on the tourism sector in the Spanish economy. (2017). Rey-Maquieira, Javier ; Arbul, Italo ; Sastre, Francesc.
    In: Tourism Economics.
    RePEc:sae:toueco:v:23:y:2017:i:4:p:816-833.

    Full description at Econpapers || Download paper

17. Tax devaluation with endogenous margins. (2017). Carbonnier, Clément ; carré, martine ; Belan, Pascal ; Carre, Martine.
    In: Working Papers.
    RePEc:hal:wpaper:hal-01515806.

    Full description at Econpapers || Download paper

18. Trade and economic impacts of destination-based corporate taxes. (2017). Martin, Will.
    In: IFPRI discussion papers.
    RePEc:fpr:ifprid:1606.

    Full description at Econpapers || Download paper

19. Shifting the Beveridge Curve: What Affects Labor Market Matching?. (2016). Jalles, Joao ; Bova, Elva ; Kolerus, Christina.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2016/093.

    Full description at Econpapers || Download paper

20. Fiscal devaluation in the euro area: A model-based analysis. (2016). Pisani, Massimiliano ; Jacquinot, Pascal ; Gomes, Sandra.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:52:y:2016:i:pa:p:58-70.

    Full description at Econpapers || Download paper

21. Shifting taxes from labor to consumption: More employment and more inequality. (2015). Sommer, Eric ; Pestel, Nico.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:15042.

    Full description at Econpapers || Download paper

22. Is fiscal devaluation welfare enhancing? A model-based analysis. (2015). Hohberger, Stefan ; Kraus, Lena.
    In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
    RePEc:zbw:vfsc15:113193.

    Full description at Econpapers || Download paper

23. Opportunities for fiscal devaluation in small open economies: the case of Ukraine. (2015). Zubritskiy, Artur ; Vdovychenko, Artem ; Zubrytskyi, Artur .
    In: Post-Communist Economies.
    RePEc:taf:pocoec:v:27:y:2015:i:1:p:23-40.

    Full description at Econpapers || Download paper

24. Fiscal Devaluation Scenarios: A Quantitative Assessment for the Italian Economy. (2015). Di Dio, Fabio ; Annicchiarico, Barbara ; Felici, Francesco.
    In: Open Economies Review.
    RePEc:kap:openec:v:26:y:2015:i:4:p:731-785.

    Full description at Econpapers || Download paper

25. Fiscal policy, net exports, and the sectoral composition of output in Greece. (2015). Tagkalakis, Athanasios.
    In: International Economics and Economic Policy.
    RePEc:kap:iecepo:v:12:y:2015:i:4:p:521-539.

    Full description at Econpapers || Download paper

26. Why do people evade taxes? New experimental evidence from Greece. (2015). Rapanos, Vassilis ; Kaplanoglou, Georgia.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:56:y:2015:i:c:p:21-32.

    Full description at Econpapers || Download paper

27. Moving Towards a New Growth Model. WWWforEurope Deliverable No. 3. (2014). Weiss, Teresa ; Schratzenstaller, Margit ; Kratena, Kurt ; Aiginger, Karl.
    In: WIFO Studies.
    RePEc:wfo:wstudy:47247.

    Full description at Econpapers || Download paper

28. Labour Market Policy and Environmental Fiscal Devaluation: A Cure for Spain in the Aftermath of the Great Recession?. (2014). Sommer, Mark ; Kratena, Kurt.
    In: WIFO Working Papers.
    RePEc:wfo:wpaper:y:2014:i:476.

    Full description at Econpapers || Download paper

29. Le CICE : que peut-on en attendre en termes de compétitivité ?. (2014). Treibich, Tania ; Guillou, Sarah.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/4obtvmo5lk97rqgj7jjdlmbsr5.

    Full description at Econpapers || Download paper

30. Fiscal Devaluation Scenarios: A Quantitative Assessment for the Italian Economy. (2014). Di Dio, Fabio ; Annicchiarico, Barbara ; Felici, Francesco.
    In: CEIS Research Paper.
    RePEc:rtv:ceisrp:311.

    Full description at Econpapers || Download paper

31. Fiscal devaluation in the euro area: a model-based analysis. (2014). Pisani, Massimiliano ; Jacquinot, Pascal ; Gomes, Sandra.
    In: Working Papers.
    RePEc:ptu:wpaper:w201414.

    Full description at Econpapers || Download paper

32. The Ukrainian case of fiscal devaluation in small open economies. (2014). Zubritskiy, Artur ; Vdovychenko, Artem.
    In: MPRA Paper.
    RePEc:pra:mprapa:69329.

    Full description at Econpapers || Download paper

33. Discretionary fiscal policy and economic activity in Greece. (2014). Tagkalakis, Athanasios.
    In: Empirica.
    RePEc:kap:empiri:v:41:y:2014:i:4:p:687-712.

    Full description at Econpapers || Download paper

34. Fiscal devaluation scenarios: a quantitative assessment for the Italian economy. (2014). Di Dio, Fabio ; Annicchiarico, Barbara ; Felici, Francesco.
    In: Working Papers.
    RePEc:itt:wpaper:2014-1.

    Full description at Econpapers || Download paper

35. Is the Eurozone on the Mend? Latin American Examples to Analyze the Euro Question. (2014). Arias, Eduardo Fernandez ; Cavallo, Eduardo A. ; Powell, Andrew.
    In: IDB Publications (Working Papers).
    RePEc:idb:brikps:85655.

    Full description at Econpapers || Download paper

36. Is the Eurozone on the Mend? Latin American Examples to Analyze the Euro Question. (2014). Powell, Andrew ; Fernandez-Arias, Eduardo ; Cavallo, Eduardo.
    In: IDB Publications (Working Papers).
    RePEc:idb:brikps:6553.

    Full description at Econpapers || Download paper

37. Le CICE : que peut-on en attendre en termes de compétitivité ?. (2014). Treibich, Tania ; Guillou, Sarah.
    In: Post-Print.
    RePEc:hal:journl:hal-03460294.

    Full description at Econpapers || Download paper

38. Is the Euro-zone on the Mend? Latin American examples to analyze the Euro question. (2014). Powell, Andrew ; Fernandez-Arias, Eduardo ; Cavallo, Eduardo.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:47:y:2014:i:c:p:243-257.

    Full description at Econpapers || Download paper

39. Fiscal devaluation in the euro area: a model-based analysis. (2014). Pisani, Massimiliano ; Jacquinot, Pascal ; Gomes, Sandra.
    In: Working Paper Series.
    RePEc:ecb:ecbwps:20141725.

    Full description at Econpapers || Download paper

40. Fiscal policy, net exports, and the sectoral composition of output in Greece. (2014). Tagkalakis, Athanasios.
    In: Working Papers.
    RePEc:bog:wpaper:186.

    Full description at Econpapers || Download paper

41. On the (In)effectiveness of Fiscal Devaluations in a Monetary Union. (2013). Lipinska, Anna ; von Thadden, Leopold.
    In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:80038.

    Full description at Econpapers || Download paper

42. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report. (2013). Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
    In: Taxation Papers.
    RePEc:tax:taxpap:0038.

    Full description at Econpapers || Download paper

43. Study on the Impacts of Fiscal Devaluation. (2013). Piccoli, Luca ; Mangiavacchi, Lucia ; CPB Netherlands, .
    In: Taxation Papers.
    RePEc:tax:taxpap:0036.

    Full description at Econpapers || Download paper

44. Globalization and Transformation in Central European Countries: The Case of Poland. (2013). Kowalski, Tadeusz.
    In: MPRA Paper.
    RePEc:pra:mprapa:59306.

    Full description at Econpapers || Download paper

45. The Performance of Simple Fiscal Policy Rules in Monetary Union. (2013). Vogel, Lukas ; Herz, Bernhard ; Roeger, Werner.
    In: Open Economies Review.
    RePEc:kap:openec:v:24:y:2013:i:1:p:165-196.

    Full description at Econpapers || Download paper

46. Shifting Taxes from Labor to Consumption: Efficient, but Regressive?. (2013). Sommer, Eric ; Pestel, Nico.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp7804.

    Full description at Econpapers || Download paper

47. The Cyprus Debt: Perfect Crisis and a Way Forward. (2013). Zenios, Stavros.
    In: Cyprus Economic Policy Review.
    RePEc:erc:cypepr:v:7:y:2013:i:1:p:3-45.

    Full description at Econpapers || Download paper

48. Shifting Taxes from Labor to Consumption: Efficient, but Regressive?. (2013). Sommer, Eric ; Pestel, Nico.
    In: SOEPpapers on Multidisciplinary Panel Data Research.
    RePEc:diw:diwsop:diw_sp624.

    Full description at Econpapers || Download paper

49. Discretionary fiscal policy and economic activity in Greece. (2013). Tagkalakis, Athanasios.
    In: Working Papers.
    RePEc:bog:wpaper:169.

    Full description at Econpapers || Download paper

50. On the (in)effectiveness of fiscal devaluations in a monetary union. (2012). Lipinska, Anna ; von Thadden, Leopold.
    In: Finance and Economics Discussion Series.
    RePEc:fip:fedgfe:2012-71.

    Full description at Econpapers || Download paper

Report date: 2025-09-30 16:42:27 || Missing content? Let us know