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A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010

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  • Mascagni, Giulia

Abstract

This paper reviews the fiscal history of Ethiopia, focusing particularly on the period between 1960 and 2010, for which detailed fiscal data is available to underpin the analysis. While reviewing the key fiscal and economic events of this period, particular attention is paid to the relation between Ethiopia and its donors, which in fiscal terms can be seen as a relation between mobilising own tax revenue while negotiating aid and the conditions attached to it. While looking at the main drivers and constraints to tax revenue mobilisation in this period, the paper explores the role that aid and donors have played, and how this historical background influences Ethiopia today.

Suggested Citation

  • Mascagni, Giulia, 2016. "A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010," Working Papers 12777, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:12777
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12777
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    References listed on IDEAS

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    1. Alemayehu Geda & Abebe Shimeles, 2005. "Taxes and Tax Reform in Ethiopia, 1990-2004," WIDER Working Paper Series RP2005-65, World Institute for Development Economic Research (UNU-WIDER).
    2. Giulia Mascagni, 2014. "Aid and Taxation: Evidence from Ethiopia," Working Paper Series 7314, Department of Economics, University of Sussex Business School.
    3. Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
    4. Giulia Mascagni & Emilija Timmis, 2017. "The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications," Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
    5. Medhane Tadesse & John Young, 2003. "TPLF: reform or decline?," Review of African Political Economy, Taylor & Francis Journals, vol. 30(97), pages 389-403, September.
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    Cited by:

    1. Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
    2. Broich, Tobias, 2017. "U.S. and Soviet foreign aid during the Cold War: A case study of Ethiopia," MERIT Working Papers 2017-010, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).

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    Keywords

    Development Policy; Economic Development; Governance;
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