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

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...
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INFORMATION

  • Ambel,Alemayehu A.;
    Woldeyes,Firew Bekele;

  • 2024/02/27

  • Document de travail de recherche sur les politiques

  • WPS10712

  • 1

  • Éthiopie,

  • Eastern and Southern Africa,

  • 2024/02/27

  • Disclosed

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

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