Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia (English)

The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land ownership data from the Ethiopian Socioeconomic Survey 2018/2019. It finds that the rural land use fee and agricultural income tax, which are assessed on the area of landholdings, are regressive. Female-headed- and female adult-only households bear...

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Author

Komatsu,Hitomi;

Ambel,Alemayehu A.;

Koolwal,Gayatri B.;

Yonis,Manex Bule;
Document Date
2021/06/24
Document Type
Policy Research Working Paper
Report Number
WPS9715
Volume No
1
Total Volume(s)
1
Country
Ethiopia,
Region
Eastern and Southern Africa,
Disclosure Date
2021/06/24
Disclosure Status
Disclosed
Doc Name
Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia
Keywords
tax incidence

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Citation

Komatsu,Hitomi; Ambel,Alemayehu A.; Koolwal,Gayatri B.; Yonis,Manex Bule.

Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia (English). Policy Research working paper|no. WPS 9715 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/121581624568792085

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Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia (English)

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