Equity potentials in Tax Reform Ethiopia

In order to analyze the issue of equity potentials for tax reform in Ethiopia, this paper makes use of Household Income, Consumption, and Expenditure Survey data to derive concentration curves for one direct tax and commodity taxes for six goods and a service as well as the Lorenz Curve for Expenditures. The findings indicate that reforming the tax system in such a way as to reduce taxes on food items and salt while compensating the revenue loss by increased collection from the personal income tax and taxes on sugar and telecommunication services may improve social welfare.


Editor(s):
Assefa, Admassie
Alemayehu, Seyoum
Alemu, Mekonnen
Berhanu, Tareke
Eyob, Tesfaye
Getachew, Asgedom
Getachew, Yoseph
Issue Date:
2003-07
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/250146
Published in:
Ethiopian Journal of Economics, Volume 08, Number 2
Page range:
1-17
Total Pages:
97
Series Statement:
ETHIOPIAN JOURNAL OF ECONOMICS
Volume VIII Number 2; October 1999




 Record created 2017-04-01, last modified 2017-04-28

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