Income distribution in Uganda based on tax registers: what do top incomes say?

Markus Jantti, Milly Isingoma Nalukwago and Ronald Waiswa

No wp-2022-6, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top—the top 1, 0.1, and 0.01 per cent of the income distribution. The focus on the extreme top is facilitated by access to population data on formal sector income. The microdata from tax registries, submitted monthly to the Uganda Revenue Authority by employers, are supplemented by national accounts and population data that are used for control totals.

Keywords: Top incomes; Inequality; Tax data; Tax administration data (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-pub
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Citations: View citations in EconPapers (1)

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