Silver Namunane

Content by Silver Namunane
  • Blog post

    Digital tax stamps and firm behaviour in Uganda

    Digital tax stamps enable governments to strengthen tax administration and compliance by simplifying the verification, tracking, and monitoring of excisable goods. Firms’ behavioural responses to these stamps determines ex-factory prices, sales revenues, and government excise revenues. In an effort to minimise underreporting and misclassification by firms manufacturing...

    19 Jul 2022 | Silver Namunane

  • Publication - Working Paper

    Excise taxes and digital tax stamps: Do digital tax stamps work?

    To effectively administer tax policy, tax administration must adjust to manage behavioural responses by firms. In financial year 2019/20, the Government of Uganda implemented a policy that required manufactures of some excisable goods to affix Digital Tax Stamps (DTS). In this paper, monthly excise tax returns data for four financial years are used to estimate the effect of...

    7 Jul 2022 | Silver Namunane