Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/63498
Authors: 
Geda, Alemayehu
Shimeles, Abebe
Year of Publication: 
2005
Series/Report no.: 
Research Paper, UNU-WIDER, United Nations University (UNU) 2005/65
Abstract: 
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.
Subjects: 
tax reform
fiscal policy
distribution of income
incidence analysis
Ethiopia
Africa
JEL: 
D1
D3
D6
E6
H0
H2
H4
ISBN: 
9291907537
Document Type: 
Working Paper

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