IDEAS home Printed from https://ideas.repec.org/a/ags/eeaeje/250146.html
   My bibliography  Save this article

Equity potentials in Tax Reform Ethiopia

Author

Listed:
  • Michael, Seifu

Abstract

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.

Suggested Citation

  • Michael, Seifu, 2003. "Equity potentials in Tax Reform Ethiopia," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 8(2), pages 1-97, July.
  • Handle: RePEc:ags:eeaeje:250146
    DOI: 10.22004/ag.econ.250146
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/250146/files/Michael%20Seifu_%20Equity%20potentials%20in%20Tax%20Reform%20Ethiopia.pdf
    Download Restriction: no

    File URL: https://libkey.io/10.22004/ag.econ.250146?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Financial Economics;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:eeaeje:250146. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/eeaa2ea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.