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Searching with a thematic focus on Taxation, Inequality, welfare and tax, Gender and tax in Ethiopia

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    Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia

    World Bank, 2021
    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.