Policy Brief

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Re-Evaluating Uganda’s Mobile Money Tax

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Re-Evaluating Uganda’s Mobile Money Tax

The current system for taxing mobile money in Uganda is widely disliked, unbalanced, and arguably distortionary. We show there is a case to re-evaluating it, with a view to principled reform. But there is also a case for leaving it alone. This Policy Brief explores that tension.

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Wales, C. (2024) Re-Evaluating Uganda’s Mobile Money Tax, ICTD Policy Brief No. 3, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.004

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