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- DocumentInternational Monetary Fund Working Papers, 2003This paper provides an assessment of the poverty and social impact of replacing Ethiopia’s sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population.Document
The distributional impact of taxes and transfers: evidence from eight low- and middle-income countriesWorld Bank Publications, 2017This 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.DocumentWorld Institute for Development Economics Research (WIDER), 2005In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange rate, interest rates, trade, domestic production and distribution.Document
Linking taxation and social protection: evidence on redistribution and poverty reduction in EthiopiaInternational Centre for Tax and Development, 2016The reduction of poverty, and more recently inequality, are pressing concerns in many lowand middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant improvements by 2030. Redistribution is important for reaching these goals, and is shaped by countries’ tax and welfare systems.DocumentInternational Centre for Tax and Development, 2014This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares and effective income tax rates in contemporary Chile based on analysis of anonymous income tax return microdata. It pays special attention to business income, which dominates at the top of the distribution.Document
Taxation and inequality in developing countries: lessons from the recent experience of Latin AmericaUnited Nations University World Institute for Development Economics Research, 2016This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s.DocumentInternational Centre for Tax and Development, 2014This joint SLRC/ICTD paper investigates the neglected topic of the impact of taxation on people’s livelihoods, especially in places affected by war and violent conflict.Document
Unlocking the potential of administrative data in Africa: tax compliance and progressivity in RwandaInternational Centre for Tax and Development, 2016This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent.Document
What can we learn from the Uganda Revenue Authority’s approach to taxing high net worth individuals?International Centre for Tax and Development, 2018Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority.DocumentInternational Centre for Tax and Development, 2012Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets.