Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/63498 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
WIDER Research Paper No. 2005/65
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange rate, interest rates, trade, domestic production and distribution. This paper attempts to explore the contribution of the tax reform, the changes in its structure and institutional reform in order to understand its role in raising revenue.
Schlagwörter: 
tax reform
fiscal policy
distribution of income
incidence analysis
Ethiopia
Africa
JEL: 
D1
D3
D6
E6
H0
H2
H4
ISBN: 
9291907537
Dokumentart: 
Working Paper

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