Publication:
Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia

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dc.contributor.authorKomatsu, Hitomi
dc.contributor.authorAmbel, Alemayehu A.
dc.contributor.authorKoolwal, Gayatri
dc.contributor.authorYonis, Manex Bule
dc.date.accessioned2021-07-28T17:17:34Z
dc.date.available2021-07-28T17:17:34Z
dc.date.issued2021-06
dc.description.abstractLand 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/440191627027913213/Gender-Implications-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia-Policy-Brief
dc.identifier.doi10.1596/36029
dc.identifier.urihttps://hdl.handle.net/10986/36029
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectGENDER
dc.subjectLAND USE POLICY
dc.subjectAGRICULTURAL INCOME TAX
dc.subjectRURAL LAND USE TAX
dc.subjectGENDER EQUITY
dc.subjectTAXATION
dc.subjectTAX INCIDENCE
dc.titleGender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopiaen
dc.typeBriefen
dc.typeFichefr
dc.typeResumenes
dspace.entity.typePublication
okr.date.disclosure2021-07-23
okr.date.doiregistration2025-04-29T09:20:42.119619Z
okr.doctypePublications & Research
okr.doctypePublications & Research::Brief
okr.docurlhttp://documents.worldbank.org/curated/en/440191627027913213/Gender-Implications-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia-Policy-Brief
okr.guid440191627027913213
okr.identifier.externaldocumentum090224b08881d597_1_0
okr.identifier.internaldocumentum33289735
okr.identifier.report162031
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/440191627027913213/pdf/Gender-Implications-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia-Policy-Brief.pdfen
okr.region.administrativeAfrica
okr.region.administrativeAfrica Eastern and Southern (AFE)
okr.region.countryEthiopia
okr.topicPublic Sector Development::Tax Policy
okr.topicAgriculture::Agricultural Sector Economics
okr.topicGender::Gender and Economic Policy
okr.topicGender::Gender and Rural Development
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicRural Development::Rural Land Policies for Poverty Reduction
okr.unitData Production and Methods (DECPM)
relation.isAuthorOfPublicationc590f6ec-6097-50a5-baa6-a4e6959a70b2
relation.isAuthorOfPublication.latestForDiscoveryc590f6ec-6097-50a5-baa6-a4e6959a70b2
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