The widespread presence of informal businesses is one of the defining features of developing economies. This policy note presents the main characteristics and stylized facts about the informal sectors...
This study investigates taxpayer responses to tax compliance interventions by Addis Ababa’s revenue authority, focusing on gender differences among business owners. The interventions, involving informational...
The primary objectives of this report are to: Share information about the questions used in the ESS in order to inform future survey design and measurement. Provide descriptive analysis of the new tax-related...
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...
Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately...
This study investigates the effects of public transfers and taxes on the wellbeing of children in Ethiopia. It applies the Commitment to Equity for Children methodology to examine the burdens of taxation...
The primary objectives of this report are to: Share information about the questions used in the ESS in order to inform future survey design and measurement. Provide descriptive analysis of the new tax-related...