June 1, 2018 Thesis Open Access

Belayneh Asmare Mekonnen

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  <dc:creator>Belayneh Asmare Mekonnen</dc:creator>
  <dc:date>2018-06-01</dc:date>
  <dc:description>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.</dc:description>
  <dc:identifier>https://zenodo.org/record/1893</dc:identifier>
  <dc:identifier>10.20372/nadre:1893</dc:identifier>
  <dc:identifier>oai:zenodo.org:1893</dc:identifier>
  <dc:relation>doi:10.20372/nadre:1892</dc:relation>
  <dc:relation>url:https://nadre.ethernet.edu.et/communities/aau</dc:relation>
  <dc:relation>url:https://nadre.ethernet.edu.et/communities/zenodo</dc:relation>
  <dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
  <dc:rights>http://www.opendefinition.org/licenses/cc-by</dc:rights>
  <dc:title>Economy wide Impact of Direct Tax Reform in Ethiopia: A Recursive Dynamic Computable General Equilibrium Analysis</dc:title>
  <dc:type>info:eu-repo/semantics/doctoralThesis</dc:type>
  <dc:type>publication-thesis</dc:type>
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