Publication: Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia
Date
2021-06
ISSN
Published
2021-06
Author(s)
Abstract
Land use fees and agricultural income
tax in Ethiopia are levied on rural landholders according to
the size of agricultural landholdings. Summarizing the
evidence presented in the authors paper based on new,
nationally-representative data on taxation of households and
individual landholdings and rights in the Fourth Ethiopian
Socioeconomic Survey, this brief discusses how area-based
land taxes are regressive and the tax burdens for
female-only households are larger than for dual-adult
households. Social norms limiting women’s roles in
agriculture and a gender agricultural productivity gap are
likely to be a source of this gender bias. Lower tax rates
for smallholders can reduce women’s tax burdens, but
area-based land taxation would continue to be regressive.
Link to Data Set
Citation
“Komatsu, Hitomi; Ambel, Alemayehu A.; Koolwal, Gayatri; Yonis, Manex Bule. 2021. Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia. © World Bank, Washington, DC. http://hdl.handle.net/10986/36029 License: CC BY 3.0 IGO.”