| dc.creator |
Stewart-Wilson, Graeme |
|
| dc.creator |
Waiswa, Ronald |
|
| dc.date |
2021-05-27T14:19:45Z |
|
| dc.date |
2021-05-27T14:19:45Z |
|
| dc.date |
2021-04 |
|
| dc.date.accessioned |
2022-05-26T08:45:59Z |
|
| dc.date.available |
2022-05-26T08:45:59Z |
|
| dc.identifier |
Stewart-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.2021.008 |
|
| dc.identifier |
https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/16626 |
|
| dc.identifier |
10.19088/ICTD.2021.008 |
|
| dc.identifier.uri |
http://localhost:8080/xmlui/handle/CUHPOERS/198448 |
|
| dc.description |
The 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. |
|
| dc.language |
en |
|
| dc.publisher |
Institute of Development Studies |
|
| dc.relation |
ICTD Working Paper;121 |
|
| dc.rights |
http://creativecommons.org/licenses/by-nc/4.0/ |
|
| dc.rights |
© Institute of Development Studies 2021 |
|
| dc.subject |
Agriculture |
|
| dc.subject |
Finance |
|
| dc.title |
Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate |
|
| dc.type |
Series paper (non-IDS) |
|
| dc.coverage |
Uganda |
|