Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19)
A disaggregated analysis of the tax burdens and economic needs of the most economically vulnerable - such as poor women and men, informal workers, and owners of micro- and small enterprises - is crucial for designing equitable and well-targeted tax...
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| Format: | Brief |
| Language: | English |
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World Bank, Washington, DC
2021
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| Online Access: | http://documents.worldbank.org/curated/en/995191627369247345/Disaggregated-Survey-Data-on-Taxation-to-Improve-Policy-Design-A-Perspective-from-the-Ethiopia-Socioeconomic-Survey-2018-19-Survey-Brief http://hdl.handle.net/10986/36028 |
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okr-10986-360282021-07-29T05:10:48Z Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19) Ambel, Alemayehu A. Komatsu, Hitomi Koolwal, Gayatri Tsegay, Asmelash H. Yonis, Manex B. SURVEY TAXATION BUSINESS TAX EMPLOYMENT TAX PROPERTY TAX IMPUTED TAX INFORMAL TAX LAND USE AGRICULTURAL INCOME TAX SUBNATIONAL TAXATION A disaggregated analysis of the tax burdens and economic needs of the most economically vulnerable - such as poor women and men, informal workers, and owners of micro- and small enterprises - is crucial for designing equitable and well-targeted tax and public spending policies. This is particularly important in low-income countries, where formal and informal tax systems often exist in parallel, and administrative data is sparse. Availability of data on tax payments by households and non-farm enterprises, individual-level employment and asset ownership, and contributions to community institutions and infrastructure programs can reveal important distributional implications for tax policy design going forward. This survey brief summarizes findings from the tax module of the nationally representative 2018-19 Ethiopia socioeconomic survey (ESS). The tax module covers different types of formal and informal taxes that households, businesses, and individuals pay, as well as informal contributions towards services and infrastructural improvements in the community. Findings from the multi-topic survey also reveal different tax burdens by socioeconomic and demographic groups, as well as across rural and urban areas, that are important for national tax policy design and targeting. 2021-07-28T17:12:03Z 2021-07-28T17:12:03Z 2021-06 Brief http://documents.worldbank.org/curated/en/995191627369247345/Disaggregated-Survey-Data-on-Taxation-to-Improve-Policy-Design-A-Perspective-from-the-Ethiopia-Socioeconomic-Survey-2018-19-Survey-Brief http://hdl.handle.net/10986/36028 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Brief Africa Africa Eastern and Southern (AFE) Ethiopia |
| repository_type |
Digital Repository |
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Foreign Institution |
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Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
SURVEY TAXATION BUSINESS TAX EMPLOYMENT TAX PROPERTY TAX IMPUTED TAX INFORMAL TAX LAND USE AGRICULTURAL INCOME TAX SUBNATIONAL TAXATION |
| spellingShingle |
SURVEY TAXATION BUSINESS TAX EMPLOYMENT TAX PROPERTY TAX IMPUTED TAX INFORMAL TAX LAND USE AGRICULTURAL INCOME TAX SUBNATIONAL TAXATION Ambel, Alemayehu A. Komatsu, Hitomi Koolwal, Gayatri Tsegay, Asmelash H. Yonis, Manex B. Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19) |
| geographic_facet |
Africa Africa Eastern and Southern (AFE) Ethiopia |
| description |
A disaggregated analysis of the tax
burdens and economic needs of the most economically
vulnerable - such as poor women and men, informal workers,
and owners of micro- and small enterprises - is crucial for
designing equitable and well-targeted tax and public
spending policies. This is particularly important in
low-income countries, where formal and informal tax systems
often exist in parallel, and administrative data is sparse.
Availability of data on tax payments by households and
non-farm enterprises, individual-level employment and asset
ownership, and contributions to community institutions and
infrastructure programs can reveal important distributional
implications for tax policy design going forward. This
survey brief summarizes findings from the tax module of the
nationally representative 2018-19 Ethiopia socioeconomic
survey (ESS). The tax module covers different types of
formal and informal taxes that households, businesses, and
individuals pay, as well as informal contributions towards
services and infrastructural improvements in the community.
Findings from the multi-topic survey also reveal different
tax burdens by socioeconomic and demographic groups, as well
as across rural and urban areas, that are important for
national tax policy design and targeting. |
| format |
Brief |
| author |
Ambel, Alemayehu A. Komatsu, Hitomi Koolwal, Gayatri Tsegay, Asmelash H. Yonis, Manex B. |
| author_facet |
Ambel, Alemayehu A. Komatsu, Hitomi Koolwal, Gayatri Tsegay, Asmelash H. Yonis, Manex B. |
| author_sort |
Ambel, Alemayehu A. |
| title |
Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19) |
| title_short |
Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19) |
| title_full |
Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19) |
| title_fullStr |
Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19) |
| title_full_unstemmed |
Disaggregated Survey Data on Taxation to Improve Policy Design : A Perspective from the Ethiopia Socioeconomic Survey (2018/19) |
| title_sort |
disaggregated survey data on taxation to improve policy design : a perspective from the ethiopia socioeconomic survey (2018/19) |
| publisher |
World Bank, Washington, DC |
| publishDate |
2021 |
| url |
http://documents.worldbank.org/curated/en/995191627369247345/Disaggregated-Survey-Data-on-Taxation-to-Improve-Policy-Design-A-Perspective-from-the-Ethiopia-Socioeconomic-Survey-2018-19-Survey-Brief http://hdl.handle.net/10986/36028 |
| _version_ |
1764484277899100160 |