Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference … high changes in average effective tax rate (AETR) resulting from implementation of the GMCTR. The results also suggest that … macroeconomic, demographic, and institutional features and tax capacity during the setting of the tax rate. This requires …