|5.1.3.|VAT exemptions .................................................................................................................. 30|
|---|---|
|5.2.<br>Ex|penditures ............................................................................................................................... 30|
|5.2.1.|Direct Transfers ................................................................................................................... 30|
|5.2.2.|Indirect Subsidies ................................................................................................................ 31|
|5.2.3.|In-kind Transfers ................................................................................................................. 32|
|6.<br>Compar|ison of 2012/13 and 2016/17 Fiscal Incidence Analyses ....................................................... 34|
|7.<br>Conclus|ions ......................................................................................................................................... 36|
|References ..|................................................................................................................................................ 38|

# List of Figures and Tables

|Figure 1. Poverty and inequality trends in Uganda ...................................................................................... 5|
|---|
|Figure 2. Tax revenue in Uganda .................................................................................................................. 9|
|Figure 3. Tax structure in different countries ............................................................................................. 10|
|Figure 4. Public expenditure in different countries .................................................................................... 11|
|Figure 5. CEQ Income Concepts and Fiscal Policy Elements ...................................................................... 16|
|Figure 6. Inequality Before and After Fiscal Policy ..................................................................................... 21|
|Figure 7. Poverty Before and After Fiscal Policy ......................................................................................... 23|
|Figure 8: Concentration and Incidence of Fiscal Interventions .................................................................. 27|
|Figure 9. Incidence, progressivity and marginal contributions of taxes ..................................................... 29|
|Figure 10: Concentration and Incidence of VAT exemptions ..................................................................... 30|
|Figure 11. Incidence, progressivity and marginal contributions of direct transfers & indirect subsidies .. 31|
|Figure 12. Incidence, progressivity and marginal contributions in-kind transfers ..................................... 33|
|Figure 13. Effect of fiscal policy in 2012/13 and 2016/17 .......................................................................... 35|
|Table 1. Inequality and Poverty Before and After Fiscal Policy .................................................................... 7|
|Table 1. Uganda Government Revenues, 2016/17 ....................................................................................... 8|
|Table 2. Uganda Government Expenditures, 2016/7 ................................................................................. 13|
|Table 4: Fiscal Impoverishment .................................................................................................................. 25|

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