The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land ownership data from the Ethiopian Socioeconomic Survey 2018/2019. It finds that the rural land use fee and agricultural income tax, which are assessed on the area of landholdings, are regressive. Female-headed- and female adult-only households bear...
انظر المزيد
تفاصيل
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2021/6/24
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ورقة عمل خاصة ببحوث السياسات
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WPS9715
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1
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1
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2021/6/24
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Disclosed
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Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia
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tax incidence