United Nations University
World Institute for Development Economics Research
Request for Research Proposals
Research Using Administrative Tax Data from Uganda

UNU-WIDER, in collaboration with the Uganda Revenue Authority (URA), is requesting research proposals for the Tax Research for Development Project. Proposals are invited for original research using URA administrative tax data to improve the understanding of tax systems, trade, employment, and revenue productivity in the Global South. Proposals from individuals (or groups of individuals) and non-profit organizations are welcome.

Submission Deadline: 28 February 2025, 23:59 UTC+3.

Background

This request for research proposals is part of the UNU-WIDER Tax Research for Development Project under the Domestic Revenue Mobilization Programme funded by Norad. The project aims to provide knowledge for better policymaking and inclusive development using administrative data. As part of this project, URA and UNU-WIDER have constructed several administrative tax datasets:

• Annual presumptive tax data
• Transaction-level trade data
• Monthly pay-as-you-earn data
• An annual CIT firm panel

The data, anonymized and available at the taxpayer or transaction level (depending on the dataset), are described in detail in the works by Jouste et al. (2024), Tieu et al. (2023), Agaba et al. (2023), and McNabb et al. (2022).

The project seeks proposals addressing policy-relevant research questions, with a specific focus on the following objectives (not exhaustive):

1. Research findings with a policy focus on tax administration.
2. Insights into the impact of trade policies on the economy.
3. Analyses relevant to international taxation, including tax incentives of multinational enterprises and transfer pricing.
4. Economic research on corporate tax policies on investments, employment, capital/labour intensity, and growth.

Offer

Researchers with successful proposals will gain access to otherwise restricted administrative tax data located at URA. Researchers will also gain access to UGAMOD-TAX, a tax microsimulation model. This tool simulates presumptive tax and pay-as-you-earn tax policies using administrative data. Additional details on UGAMOD-TAX can be requested at researchproposal3@wider.unu.edu.

Access to the secure research lab located at URA premises in Kampala, Uganda, will adhere to strict regulations, including no internet access when using the lab computers. Research lab assistants will provide support in extracting research outputs and guide the use of the research lab.

Eligibility and Expectations

Proposals are welcome from individuals (or groups) and non-profit organizations. Key requirements include:

1. A minimum of one local researcher or partner to involve the local research community.
2. Encouragement of applications from women and researchers from the Global South.
3. Proposals addressing one or more research questions.

Researchers or institutions will sign contracts (CTC or ICA) with UNU-WIDER. Successful proposals will receive a research honorarium of USD 4,000–8,000, which will depend on the qualifications of the lead researcher and the proposal's assessment. The honorarium is all-inclusive, covering data collection, research assistance, and travel to the research lab.

Researchers are expected to:

1. Write a working paper of sufficient quality for UNU-WIDER publication.
2. Submit a 1–2-page non-technical summary of the findings.
3. Abide by URA and government regulations on data confidentiality.
4. Attend a work-in-progress workshop online.
5. Participate in a dissemination seminar in 2026.

Key Dates (EET)

Evaluation Criteria

Proposals will be reviewed for scientific merit and feasibility by UNU-WIDER and URA research staff based on:

• Relevance to the research project.
• Strength of empirical and policy contributions.
• Qualifications of the research team.
• Feasibility and timely delivery of results.

Selected proposals will further consider diversity in topics, clarity of writing, and geographic diversity. No feedback will be provided on unsuccessful proposals.

Submission Details

1. Proposals must be a maximum of five pages (A4), excluding cover page and references. Use 12-point font, 1.5 line spacing, and standard margins. The proposal should detail research objectives, methods, data sources, and policy relevance. The cover page should include complete contact information and a 150–200-word abstract summarizing the research.
2. Proposals are submitted online via the form available on the Request for Research Proposal announcement page. The form varies for individuals, groups, or non-profits. CVs (maximum five pages per researcher) must be included.
3. No budget submission is required.
4. Questions about the proposal process should be sent to researchproposal3@wider.unu.edu by 20 February 2025. FAQs will be published on the announcement page.