The centre for tax analysis in developing countries

Publications and Projects

Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries....

Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?...

A survey of the Ethiopian tax system

Over the last 15 years, the Ethiopian economy has registered growth of around 10.2% per year in real terms, making it one of the fastest-growing economies in Africa....

The impact of COVID-19 on formal firms: evidence from Ethiopia

This note uses administrative tax data on firms to measure the direct impact of the COVID-19 containment and prevention measures (referred to as ‘lockdown’ throughout this note) on firms’ profitabi...

Business taxation in Ethiopia: Exploring administrative data to understand taxpayers’ responses to tax thresholds

Increasing tax revenues is a priority in low-income countries, where governments collect much less revenue as a share of GDP than in middle- or high-income countries - about 15% on average....

Skip to main content