A tax reform in Uganda in 2012–13 changed how much people had to pay in taxes based on their income. The reform made it so that higher earners had to pay more in taxes, while lower earners paid less. By looking at data from employers, researchers found that the change in taxes led to a bigger change in how much people reported earning than in other countries. Even though some people paid less in taxes, the government made more money overall because of the new tax rules. This study helps us understand how tax changes can affect people's incomes in a country like Uganda.