Social Impact of a Tax Reform : The Case of Ethiopia

The Case of Ethiopia

Social Impact of a Tax Reform : The Case of Ethiopia
This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can... READ MORE...

Publication date: November 2003
ISBN 9781451875584
$15.00

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