Publication:
Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?

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dc.contributor.authorAmbel, Alemayehu A.
dc.contributor.authorWoldeyes, Firew Bekele
dc.date.accessioned2024-02-29T15:45:07Z
dc.date.available2024-02-29T15:45:07Z
dc.date.issued2024-02-27
dc.description.abstractThis study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2,320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics such as sector, size, and age. The results show that women-owned businesses are more likely to operate in low-profit sectors and report lower sales and tax liabilities than men-owned businesses. However, women-owned businesses pay as much as men-owned businesses in taxes, suggesting that they are subject to a higher effective tax rate. This, in turn, may lead to women-owned businesses exiting the tax net at a higher rate. These findings suggest that gender disparities in tax compliance are not simply due to differences in firm characteristics but may also be due to biases in tax declaration and enforcement processes.en
dc.identifierhttp://documents.worldbank.org/curated/en/099413302272427285/IDU11431b4861e05814b171b2d41d6bc9d75d28d
dc.identifier.doi10.1596/1813-9450-10712
dc.identifier.urihttps://hdl.handle.net/10986/41129
dc.languageEnglish
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 10712
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectWOMEN AND TAX
dc.subjectEFFECTIVE TAX RATE
dc.subjectWOMEN RUN BUSINESSES
dc.subjectGENDER GAP
dc.subjectFISCAL POLICY
dc.titleDoes Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?en
dspace.entity.typePublication
okr.associatedcontenthttps://reproducibility.worldbank.org/index.php/catalog/96 Link to data and reproducibility package
okr.crossref.titleDoes Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net?
okr.date.disclosure2024-02-27
okr.date.lastmodified2024-02-27T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099413302272427285/IDU11431b4861e05814b171b2d41d6bc9d75d28d
okr.guid099413302272427285
okr.identifier.docmidIDU-1431b486-e058-4b17-b2d4-d6bc9d75d28d
okr.identifier.doi10.1596/1813-9450-10712
okr.identifier.doihttps://doi.org/10.1596/1813-9450-10712
okr.identifier.externaldocumentum34267316
okr.identifier.internaldocumentum34267316
okr.identifier.reportWPS10712
okr.import.id3299
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099413302272427285/pdf/IDU11431b4861e05814b171b2d41d6bc9d75d28d.pdfen
okr.region.administrativeAfrica Eastern and Southern (AFE)
okr.region.countryEthiopia
okr.sectorCentral Government (Central Agencies)
okr.themePublic Expenditure Management,Demographics and Aging,Gender,Human Development and Gender,Data Development and Capacity Building,Economic Policy,Public Finance Management,Fiscal Policy,Domestic Revenue Administration,Public Sector Management,Data production, accessibility and use,Tax policy,Public Expenditure Policy
okr.topicGender::Gender and Economics
okr.topicMacroeconomics and Economic Growth::Fiscal Adjustment
okr.unitLiving Standards Measurement (DECLS)
okr.unitDevelopment Data Group (DECDG)
okr.volume
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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