Research - Ethiopia | Taxdev

The centre for tax analysis in developing countries

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....

Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

Introduction to the study...

Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

Introduction to the study...

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (working paper)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services....

Review of corporate tax incentives for investment in low- and middle-income countries

Corporate income tax is an important source of revenue for many low- and middle-income countries....