Ethiopian Tax Research Network Library

Following the third international Financing for Development Conference, the United Nations General Assembly endorsed the Addis Ababa Action Agenda. The first action area, outlined as “critical to achieving the sustainable development goals,” is mobilising domestic public resources. Countries committed to “enhancing revenue administration through modernized, progressive tax systems, improved tax policy and more efficient tax collection.”

As a member of the Addis Tax Initiative, Ethiopia has committed to stepping up domestic resource mobilisation. Currently, Ethiopia’s tax to GDP ratio stands at about 13%, below the 15% considered necessary to fund adequate public services. Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice.

To this end, the Ethiopian Tax Research Network (ETRN) was launched in September 2017. The ETRN is coordinated by the International Centre for Tax and Development (ICTD) and funded by the Bill and Melinda Gates Foundation. The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the ETRN, including tax practitioners and researchers from both Ethiopian and international organisations. 

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Showing 31-40 of 50 results

  • The distributional impact of taxes and transfers: evidence from eight low- and middle-income countries

    World Bank Publications, 2017
    This study presents a set of studies for low- and middle-income countries that use the CEQ approach to examine the distributional effects of individual taxes, transfers, and subsidies as well as their combined impact. Most of the case studies were produced with the objective of informing the World Bank in-country dialogue on fiscal policy or fiscal reform....
  • The corporate tax burden in Ethiopia: evidence from anonymised tax returns

    International Centre for Tax and Development, 2016
    This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. We find a statistically significant U-shaped relation between ETR and size. While small firms face the highest tax burden, the largest firms still pay more than middle-sized firms....
  • Distortions to agricultural incentives in Ethiopia

    World Bank Publications, 2007
    Over the past half century, Ethiopia has gone through three ideologically distinct political regimes: the monarchic regime during 1950-1974, the central planning regime during 1974-1991, and the regime that has been in power since the collapse of Derge regime in May 1991. Each shift in political regime has been marked by dramatic change in economic policies with direct implications for the agricultural sector in terms of both accesses to factors of production and marketing of inputs and outputs....
  • Ethiopia public expenditure review

    World Bank Publications, 2016
    Ethiopia’s remarkable socio-economic transformation over the last decade has been marked by: a reorientation of expenditure from recurrent to capital; a significant devolution of resources from Federal Government to Regions; and a clear prioritization of infrastructure spending, while protecting spending on education at four percent of GDP. The Government of Ethiopia has also leveraged external resources to boost spending in pro-poor sectors, particularly health and social protection....
  • Federal Democratic Republic of Ethiopia: selected issues

    International Monetary Fund, 2015
    This Selected Issues paper reviews the evolution of inequality in Ethiopia and discusses the role of various macroeconomic policies as well as structural factors. With a Gini coefficient of 30, Ethiopia remains among the most egalitarian countries in the world. The most vulnerable households seem to experience less benefit from growth than those in the higher income deciles.In terms of tax revenue collection, Ethiopia faces the typical challenges of a developing country....
  • The practice of fiscal federalism in Ethiopia: a critical assessment 1991-2012: an institutional approach

    Université de Fribourg, 2015
    The long statehood history of Ethiopia is known for its decentralized governance system with many autonomous regions and principals ruled by hereditary regional chiefs under various titles, but accountable to King of Kings at the centre. The autonomous regions were not only paying annual tribute to the king of kings, but also had to cooperate with the centre. Powers of the regional chiefs started to diminish at the turn of the nineteen century and had been completely abolished in the early twentieth century....
  • Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa

    Urban Research Publications Limited, 2017
    In many parts of Africa, societies that remain primarily rural are experiencing accelerated urban growth and highly visible booms in property development. In the absence of significant industrialization, investment is pouring directly into what Lefebvre and Harvey characterized as the ‘secondary circuit’ of capital. Debates about the drivers of investment in real estate are longstanding in relation to the global North, but have given little consideration to low-income and late-urbanizing countries in Africa....
  • Determinants of tax compliance behavior in Ethiopia: the case of Bahir Dar City taxpayers

    International Knowledge Sharing Platform, 2014
    In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated that efforts will be geared towards promoting compliance and equipping tax collection institutions with adequate enforcement power which will further boost revenue mobilization at federal and regional levels....
  • Managing Ethiopian cities II: Informality in Ethiopia: taxing the hard to tax

    Institute for Housing and Urban Development Studies, 2009
    Large informal (hard to tax) sectors are an integral part of the economies of developing countries (Ethiopia included). In much of Africa, the informal, or gray economy that escapes tax collectors and government regulators, is the hidden dynamic driving economic growth. The informal economy is an important contributor to employment and production in Ethiopia but also to fiscal and regulatory evasion and, as such, is an intensely debated issue.Informality has a direct impact on public revenues and expenditure....
  • Factors that influence rental tax payers’ compliance with tax system: an empirical study of Mekelle city, Ethiopia

    ERM Publications, 2012
    The primary goal of a revenue authority is collect the taxes and duties payable in accordance with the law and to do this in such manner that will sustain confidence in the tax system and its administration. The actions of taxpayers — whether due to ignorance, carelessness, recklessness, or deliberate evasion — as well as weaknesses in a tax administration mean that instances of failure to comply with the law are inevitable....

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