Show simple item record

dc.contributor.authorMascagni, Giulia
dc.contributor.authorMengistu, Andualem
dc.coverage.spatialEthiopiaen
dc.date.accessioned2016-04-11T15:03:10Z
dc.date.available2016-04-11T15:03:10Z
dc.date.issued2016-03
dc.identifier.citationMascagni, G. and Mengistu, A. (2016) The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns. ICTD Working Paper 48. Brighton: IDS.en
dc.identifier.isbn978-1-78118-284-0
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11207
dc.descriptioneffective tax rates; Ethiopia; corporate taxation; administrative data.en
dc.description.abstractThis paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. We find a statistically significant U-shaped relation between ETR and size. While small firms face the highest tax burden, the largest firms still pay more than middle-sized firms. It is this latter group that benefits from lower tax burdens. These results suggest that both small and large firms face constraints in minimising their taxes, but these constraints are fundamentally different. While small firms do not have the capacity and resources to fully exploit the tax system, large firms are highly visible and under greater scrutiny by the tax authority. This speculative interpretation is supported by the available data on firms’ deductions. We also find that exporting firms, firms that pay their taxes in regional offices as opposed to Addis Ababa, and firms with higher leverage have lower tax burdens.en
dc.description.sponsorshipDfID, NORAD.en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Working Paper;48
dc.rightsThe Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns Giulia Mascagni and Andualem Mengistu ICTD Working Paper 48 First published by the Institute of Development Studies in March 2016 © Institute of Development Studies 2016 ISBN: 978-1-78118-284-0 A catalogue record for this publication is available from the British Library. All rights reserved. Reproduction, copy, transmission, or translation of any part of this publication may be made only under the following conditions: - with the prior permission of the publisher; or - with a licence from the Copyright Licensing Agency Ltd., 90 Tottenham Court Road, London W1P 9HE, UK, or from another national licensing agency; or - under the terms set out below. This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other circumstances, or for reuse in other publications, or for translation or adaptation, prior written permission must be obtained from the publisher and a fee may be payable. Available from: The International Centre for Tax and Development at the Institute of Development Studies, Brighton BN1 9RE, UK Tel: +44 (0) 1273 606261 Fax: +44 (0) 1273 621202 E-mail: info@ictd.ac.uk Web: www.ictd/en/publications IDS is a charitable company limited by guarantee and registered in England (No. 877338)en
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectEconomic Developmenten
dc.titleThe Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returnsen
dc.typeIDS Working Paperen
dc.rights.holder© Institute of Development Studiesen
dc.identifier.externalurihttp://www.ictd.ac/publication/2-working-papers/102-the-corporate-tax-burden-in-ethiopia-evidence-from-anonymised-tax-returnsen


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record