Overtime, Tax expenditures have often been used to provide a form of subsidy to influence or incentivise engagement in certain activities such as increased investment in key sectors which will create forward and backward linkages to create more jobs and increased revenue in the long run. Therefore, Government will periodically assess and report on the impact of these incentives. The impact of these incentives ranges from number of jobs created, investments attracted, exports revenue foregone, among others.

This paper draws on lessons from the EAC region (Kenya and Uganda specifically). The study analyses the drivers of digital financial inclusion as a pathway for financing post‐COVID‐19 recovery. The paper further identifies that digital financial inclusion is higher in middle‐aged male digital users with more sim cards registered in their names. Results also show that users who trust mobile money agents were likely to use more digital financial platforms than others.

A multi-sectoral strategy lauched by the Government of Uganda to create socio-economic transformation by transforming 39% of Ugandan households that are stuck in the subsistence economy into the money economy. The brief highlights that the Parish Development Model can potentially reduce poverty levels among the population. However, there are several emerging concerns that need to be addressed by the Government of Uganda if this strategy is to achieve its intended goals and objectives.

Large arrivals of refugees raise concerns about potential tensions with host communities, particularly if refugees are viewed as an out-group competing for limited material resources and crowding out public services. To address this concern, calls have increased to allocate humanitarian aid in ways that also benefit host communities. This study empirically tests whether the presence of refugees in Uganda (one of the largest refugee-hosting countries) has improved public service delivery, and consequently, dampened potential social conflict..

New enhanced safeguards for debt sustainability and capacity to repay that would apply to requests for new Poverty Reduction and Growth Trust (PRGT) arrangements or augmentations above certain access thresholds and for countries like Uganda at high risk of debt distress or in debt distress. The safeguards were introduced in the context of increases in PRGT access limits, in recognition of the need for stronger safeguards to mitigate risks associated with higher Fund lending.

This brief does demonstrates how pacific Countries tend to address the economic impacts of the COVID-19 pandemic and provides guidance on how these can be appropriately exited. To achieve the afore mentioned goals, this brief examines the type and design of tax stimulus introduced and estimates overall tax losses and losses attributable to tax measures, and the risks associated with such measure. Additionally, tax policy measures were expected to play an important role in providing relief to businesses when economic activities were disrupted because of the lockdowns imposed by governments.

Government of Uganda set a target of achieving a lower middle income status by 2020 as a bedrock for achieving the country’s Vision 2040. Key policy frameworks such the National Development Plan (NDPs) were drafted to spearhead the aspiration. Notably the above set target was not achieved during the NDP II period (2014/15-2020/21). Observably, the size, strength or of the ability of the middle class is envisaged as a vehicle for the middle-income agenda and prerequisites for building or driving transition into a strong and stable lower middle-income status country.

Over the years, there has been a growing recognition of domestically mobilized revenue as a sustainable source of financing for countries’ development priorities across the EAC. In a bid to fully meet their financing requirements, EAC countries have often resorted to external sources; including loans, grants and aid to finance development and social programs. That said, EAC member states can still do more to ensure that domestic resources are managed more innovatively for greater effectiveness.

Access to justice is a key component in ensuring the realization of all other rights contained within human rights frameworks as well as achieving SDG 16 holistically. Observably, the United Nations, and other development partners, have increasingly crafted new policies and programmes to broaden access to justice and increase empowerment as a poverty reduction tool. This brief recognizes the central role access to justice has towards realizing other human rights and combatting chronic poverty, as well as helping countries progress towards achieving the SDGs.

This brief highlights how the outbreak of the global COVID 19 pandemic has posed new demands on development cooperation in its various forms: finance, capacity support, policy change and multi-stakeholder partnerships. Observably, the South-South and triangular cooperation showcased signs of resilience in the pandemic period, particularly in the areas of technical cooperation, in-kind support and multi-stakeholder partnership, as well as mobilizing financial support.