Showing 25 - 27 of 27 publications
March 2016

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

by Giulia Mascagni & Andualem Mengistu

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…

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January 2016

Business people’s views of paying taxes in Ethiopia

by Wollela Abehodie Yesegat & Odd-Helge Fjeldstad

This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant relation between tax-compliance attitude and factors such as the perception of probability of audit, corruption, satisfaction with the tax administration, peer influence,…

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January 2015

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

by Merima Ali, Abdulaziz Shifa, Abebe Shimeles & Firew Woldeyes

Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to economic development. Several developing countries have recently implemented electronic tax systems (ETS) to improve monitoring tax compliance using modern information technology…

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