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    Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

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    Date
    2018-01
    Author
    Hirvonen, K
    Mascagni, G
    Roelen, Keetie
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    Abstract
    Although redistribution results from the simultaneous effects of taxes and transfers, analyses of their distributional effects in low‐income countries have largely been undertaken from singular perspectives. This article jointly assesses the distributional effect of taxes and transfers (through social protection) using Ethiopia as a case study. We find that Ethiopia's flagship social protection programme is more effective than income taxation in achieving poverty reduction, while neither policy achieves a sizeable reduction in overall inequality. We also find that Ethiopia does not currently have the capacity to close the poverty gap or to fully fund its main safety net programme using domestic income sources alone.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13756
    Citation
    Hirvonen, K., Mascagni, G. and Roelen , K (2018) Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia, International Social Security Review , Volume 71, Issue 1
    DOI
    doi.org/10.1111/issr.12159
    More details
    https://onlinelibrary.wiley.com/doi/abs/10.1111/issr.12159?af=R
    Rights holder
    © 2018 International Social Security Association
    Rights details
    https://onlinelibrary.wiley.com/doi/abs/10.1111/issr.12159?af=R
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    • Journal Articles - External [342]

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