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

Author

Listed:
  • Markus Jäntti
  • Milly Isingoma Nalukwago
  • Ronald Waiswa

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.

Suggested Citation

  • Markus Jäntti & Milly Isingoma Nalukwago & Ronald Waiswa, 2022. "Income distribution in Uganda based on tax registers: what do top incomes say?," WIDER Working Paper Series wp-2022-6, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2022-6
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    References listed on IDEAS

    as
    1. Facundo Alvaredo & Lucas Chancel & Thomas Piketty & Gabriel Zucman, 2018. "Distributional National Accounts," Post-Print halshs-03342488, HAL.
    2. Paolo Brunori & Flaviana Palmisano & Vitorocco Peragine, 2019. "Inequality of opportunity in sub-Saharan Africa," Applied Economics, Taylor & Francis Journals, vol. 51(60), pages 6428-6458, December.
    3. Anthony Atkinson, 2015. "Top Incomes in East Africa Before and After Independence," Working Papers 201502, World Inequality Lab.
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    Cited by:

    1. Chandré Jacobs & Amina Ebrahim & Murray Leibbrandt & Jukka Pirttilä & Marlies Piek, 2024. "Income inequality in South Africa: Evidence from individual-level administrative tax data," WIDER Working Paper Series wp-2024-55, World Institute for Development Economic Research (UNU-WIDER).

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    Keywords

    Top incomes; Inequality; Tax data; Tax administration data;
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