June 1, 2018 Thesis Open Access

Belayneh Asmare Mekonnen

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{
  "DOI": "10.20372/nadre:1893", 
  "author": [
    {
      "family": "Belayneh Asmare Mekonnen"
    }
  ], 
  "issued": {
    "date-parts": [
      [
        2018, 
        6, 
        1
      ]
    ]
  }, 
  "abstract": "<p>Since at the end of 2016, employment income tax (PIT), rental income tax and corporate income tax has been undergone a policy reform in Ethiopia. With the tax policy reforms in 2016, the rates of direct tax bracket on average reduced by 40%. In this study, we aim to analyze the effects of direct tax reductions on macroeconomic variables, income and expenditures of the government and income distribution and welfare of households. Since a major tax policy change can have considerable impacts on the economic agents, the economic impacts of these changes should be evaluated by taking economy-wide effects into account. For this study, the researcher employed a recursive dynamic computable general equilibrium model developed by IFPRI. The impact of the direct tax reform is different among households and factors. For households, a decrease in the direct tax causes to a higher disposable incomes, especially for urban non-poor households that involve in the labor market. Benefits to rural poor households were lower; because their income is depend on subsistence farming.</p>", 
  "title": "Economy wide Impact of Direct Tax Reform in Ethiopia: A Recursive Dynamic Computable General Equilibrium Analysis", 
  "type": "thesis", 
  "id": "1893"
}