Publication:
Gender and Tax Incidence 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.accessioned2021-07-01T14:17:51Z
dc.date.available2021-07-01T14:17:51Z
dc.date.issued2021-06
dc.description.abstractThe 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 a larger tax burden than male-headed and dual-adult households. Norms limiting women’s role in agriculture and gender agricultural productivity gaps are likely to result in lower consumption and accordingly, a higher tax burden for female-headed households than for male-headed households. Reducing the tax rates for smallholders can diminish the gender difference in tax burdens, but the tax continues to be regressive. This highlights the difficulty of area-based land taxes to be vertically equitable.en
dc.identifierhttp://documents.worldbank.org/curated/en/121581624568792085/Gender-and-Tax-Incidence-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia
dc.identifier.doi10.1596/1813-9450-9715
dc.identifier.urihttps://hdl.handle.net/10986/35886
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 9715
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX INCIDENCE
dc.subjectTAXATION
dc.subjectLAND OWNERSHIP
dc.subjectGENDER
dc.subjectAGRICULTURE
dc.subjectLAND USE POLICY
dc.subjectREGRESSIVE TAX
dc.subjectSMALLHOLDER FARMERS
dc.titleGender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopiaen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleGender and Tax Incidence of Rural Land use Fee and Agricultural Income Tax in Ethiopia
okr.date.disclosure2021-06-24
okr.date.doiregistration2025-04-10T09:53:19.024017Z
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/121581624568792085/Gender-and-Tax-Incidence-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia
okr.guid121581624568792085
okr.identifier.doi10.1596/1813-9450-9715
okr.identifier.externaldocumentum090224b08874f992_2_0
okr.identifier.internaldocumentum33211411
okr.identifier.reportWPS9715
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/121581624568792085/pdf/Gender-and-Tax-Incidence-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia.pdfen
okr.region.administrativeAfrica
okr.region.administrativeAfrica Eastern and Southern (AFE)
okr.region.countryEthiopia
okr.topicGender::Gender and Development
okr.topicGender::Gender and Economic Policy
okr.topicGender::Gender and Poverty
okr.topicGender::Gender and Rural Development
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicPoverty Reduction::Inequality
okr.topicRural Development::Rural Land Policies for Poverty Reduction
okr.unitDevelopment Research Group, Development Economics
relation.isAuthorOfPublicationc590f6ec-6097-50a5-baa6-a4e6959a70b2
relation.isAuthorOfPublication.latestForDiscoveryc590f6ec-6097-50a5-baa6-a4e6959a70b2
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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