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Taxes and Tax Reform in Ethiopia, 1990-2004

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  • Alemayehu Geda
  • Abebe Shimeles

Abstract

In 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. This paper attempts to explore the contribution of the tax reform, the changes in its structure and institutional reform in order to understand its role in raising revenue.

Suggested Citation

  • 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).
    • Handle: RePEc:unu:wpaper:rp2005-65
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    File URL: https://www.wider.unu.edu/sites/default/files/rp2005-65.pdf
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    References listed on IDEAS

    as
    1. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
    2. Michael Cragg, 1991. "Do We Care? A Study of Canada's Indirect Tax System," Canadian Journal of Economics, Canadian Economics Association, vol. 24(1), pages 124-143, February.
    3. repec:pri:indrel:dsp013r074t93w is not listed on IDEAS
    4. Deaton, Angus, 1981. "Optimal Taxes and the Structure of Preferences," Econometrica, Econometric Society, vol. 49(5), pages 1245-1260, September.
    5. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    6. King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Cornia, Giovanni Andrea & Martorano, Bruno, 2017. "Income Inequality Trends in sub-Saharan Africa: Divergence, determinants and consequences: Inequality and Growth in an Agricultural-led Development Model: The case of Ethiopia over 1995-2011," UNDP Africa Reports 267649, United Nations Development Programme (UNDP).
    2. 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.
    3. repec:rac:ecchap:2017-14 is not listed on IDEAS
    4. Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
    5. UNDP Regional Bureau for Africa & Bruno Martorano & Giovanni Andrea Cornia, "undated". "Inequality and Growth in an Agricultural-led Development Model: The case of Ethiopia over 1995-2011," UNDP Africa Policy Notes 2017-14, United Nations Development Programme, Regional Bureau for Africa.

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