Corporate Income Tax (CIT)

The firm panel is constructed from the CIT returns of formal firms in Uganda. It now contains 346 variables (329 previously) and runs from FY2013/14 to FY2021/22. The number of firms per year ranges from around 30,000 to over 55,000. All firms’ registration data is now matched with their CIT returns (including firms that are no longer ‘active’).

 

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