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Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?

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  • Ambel,Alemayehu A.
  • Woldeyes,Firew Bekele

Abstract

This study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2,320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics such as sector, size, and age. The results show that women-owned businesses are more likely to operate in low-profit sectors and report lower sales and tax liabilities than men-owned businesses. However, women-owned businesses pay as much as men-owned businesses in taxes, suggesting that they are subject to a higher effective tax rate. This, in turn, may lead to women-owned businesses exiting the tax net at a higher rate. These findings suggest that gender disparities in tax compliance are not simply due to differences in firm characteristics but may also be due to biases in tax declaration and enforcement processes.

Suggested Citation

  • Ambel,Alemayehu A. & Woldeyes,Firew Bekele, 2024. "Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?," Policy Research Working Paper Series 10712, The World Bank.
    • Handle: RePEc:wbk:wbrwps:10712
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