{"id":"https://openalex.org/W2188498202","doi":null,"title":"Tax Bargains Understanding the Role Played by Public and Private Actors in Influencing Tax Policy Reform in Uganda","display_name":"Tax Bargains Understanding the Role Played by Public and Private Actors in Influencing Tax Policy Reform in Uganda","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2188498202","mag":"2188498202"},"language":"en","primary_location":{"id":"pmh:oai:econstor.eu:10419/148733","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/148733","pdf_url":"http://hdl.handle.net/10419/148733","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},"volume":null,"type":"report","is_traditional":false,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10419/148733","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077491047","display_name":"Jalia Kangave","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jalia Kangave","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5011446365","display_name":"Mesharch W. Katusiimeh","orcid":"https://orcid.org/0009-0002-2887-2495","observed_orcids":["https://orcid.org/0009-0002-2887-2495"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mesharch W. Katusiimeh","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6230000257492065,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6230000257492065,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.17350000143051147,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.06459999829530716,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.996999979019165},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.8510000109672546},{"id":"https://openalex.org/keywords/interest-group-influence","display_name":"interest group influence","score":0.4790000021457672},{"id":"https://openalex.org/keywords/civil-society-organizations","display_name":"civil society organizations","score":0.7960000038146973},{"id":"https://openalex.org/keywords/international-financial-institutions","display_name":"international financial institutions","score":0.7699999809265137},{"id":"https://openalex.org/keywords/private-sector","display_name":"private sector","score":0.5339999794960022},{"id":"https://openalex.org/keywords/members-of-parliament","display_name":"Members of Parliament","score":0.9419999718666077},{"id":"https://openalex.org/keywords/institutional-channels","display_name":"institutional channels","score":0.5799999833106995},{"id":"https://openalex.org/keywords/uganda","display_name":"Uganda","score":0.3529999852180481}],"concepts":[{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4647378921508789},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.45372724533081055},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4404878318309784},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.3451578617095947},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32354602217674255},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.26533302664756775}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:econstor.eu:10419/148733","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/148733","pdf_url":"http://hdl.handle.net/10419/148733","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"mag:2188498202","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/148733/1/861116208.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:econstor.eu:10419/148733","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/148733","pdf_url":"http://hdl.handle.net/10419/148733","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.9595999717712402}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2188498202.pdf","grobid_xml":"https://content.openalex.org/works/W2188498202.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1505547029","https://openalex.org/W1520501892","https://openalex.org/W1547798316","https://openalex.org/W1934714912","https://openalex.org/W1992212194","https://openalex.org/W1999509212","https://openalex.org/W2123995605","https://openalex.org/W2126334589","https://openalex.org/W2146506963","https://openalex.org/W2170460741","https://openalex.org/W2182642701","https://openalex.org/W2271317868","https://openalex.org/W2312794107","https://openalex.org/W2324656367","https://openalex.org/W2498956185"],"related_works":["https://openalex.org/W7168715628","https://openalex.org/W4388885650","https://openalex.org/W4415517305","https://openalex.org/W4392062495","https://openalex.org/W2109599847","https://openalex.org/W585716540","https://openalex.org/W2915879355","https://openalex.org/W3215704619","https://openalex.org/W7155570179","https://openalex.org/W7112237452"],"abstract_inverted_index":{"With":[0],"the":[1,4,14,23,32,47,58,79,106,119,153],"exception":[2],"of":[3,22,56,108,129],"role":[5],"played":[6,27],"by":[7,28,82],"International":[8,15],"Financial":[9],"Institutions":[10],"(IFIs)":[11],"such":[12,52],"as":[13,53],"Monetary":[16],"Fund,":[17],"there":[18],"is":[19,126,164],"little":[20],"documentation":[21],"role,":[24],"if":[25],"any,":[26],"actors":[29,51,67,84,99,112,131],"other":[30],"than":[31],"state":[33],"in":[34,39,148,169],"influencing":[35],"tax":[36,72,87,109,140,149,162,187],"policy":[37,88],"reform":[38],"Uganda.":[40],"This":[41],"paper":[42],"conducts":[43],"an":[44],"investigation":[45],"into":[46,71],"extent":[48],"to":[49,77,85,105,155,167,184],"which":[50],"IFIs,":[54],"members":[55],"parliament,":[57],"private":[59],"sector,":[60],"civil":[61],"society":[62],"organizations":[63],"(CSOs)":[64],"and":[65,96,201],"non-institutionalized":[66],"write":[68],"their":[69,159,176,192],"voices":[70],"legislation.":[73],"We":[74],"also":[75],"seek":[76],"understand":[78],"mechanisms":[80],"used":[81],"these":[83],"influence":[86,156],"reform.":[89],"Our":[90],"findings":[91],"reveal":[92],"that":[93],"more":[94,101,199],"organized":[95],"economically":[97],"powerful":[98],"have":[100,135,152],"opportunities":[102],"for":[103,175],"contributing":[104],"authoring":[107],"laws.":[110],"These":[111],"frequently":[113],"use":[114,178],"institutional":[115],"channels,":[116],"even":[117],"though":[118],"technologies":[120],"employed":[121],"are":[122,144,195],"rarely":[123],"publicized.":[124],"There":[125],"another":[127],"group":[128],"institutionalized":[130],"(particularly":[132],"CSOs)":[133],"who":[134,143],"not":[136],"traditionally":[137],"engaged":[138],"with":[139,161,186],"matters":[141],"but":[142,158],"increasingly":[145],"seeking":[146],"audience":[147],"debates.":[150],"CSOs":[151],"potential":[154],"legislation":[157],"interaction":[160],"issues":[163],"too":[165],"recent":[166],"result":[168],"any":[170],"visible":[171],"reforms.":[172],"Non-institutionalized":[173],"groups":[174],"part":[177],"less":[179,197,202],"formal":[180],"(or":[181],"extra-legal)":[182],"means":[183],"engage":[185],"issues.":[188],"As":[189],"a":[190],"result,":[191],"bargaining":[193],"processes":[194],"often":[196],"coordinated,":[198],"reactionary":[200],"sustainable.":[203]},"counts_by_year":[{"year":2023,"cited_by_count":6},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
