June 1, 2018 Thesis Open Access

Belayneh Asmare Mekonnen

DCAT Export

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        <foaf:name>Belayneh Asmare Mekonnen</foaf:name>
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    <dct:title>Economy wide Impact of Direct Tax Reform in Ethiopia: A Recursive Dynamic Computable General Equilibrium Analysis</dct:title>
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    <dct:description>&lt;p&gt;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.&lt;/p&gt;</dct:description>
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