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- W753634174 abstract "This thesis analyses tax revenue mobilisation in Ethiopia. The main research questionmotivating the thesis regards the existence of a crowding out effect of foreign aid ondomestic public revenue. Throughout the research we are also able to identify otherconstraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light onbroader budget dynamics and to provide firm-level evidence on effective tax rates in theEthiopian manufacturing sector.The thesis therefore contributes to the current debate on tax revenue mobilisation inAfrica by providing comprehensive evidence from Ethiopia, using longer time series thanmost other studies in this literature. Moreover it provides a new theoretical framework toanalyse the aid-tax relation. In addition it contributes to the very small evidence base ontaxation at the firm level in Africa by virtually doubling the literature and by proposinga theoretical framework for further research.The thesis starts with a qualitative analysis of the Ethiopian fiscal history between1960 and 2009. This chapter is based on a descriptive analysis of Ethiopian fiscal data,on the study of secondary sources and on in-depth qualitative interviews.On the basis of this deep understanding of the Ethiopian context, the thesis proceedsby developing a theoretical framework to explain the possible substitution effect betweenaid and tax. An empirical estimation of the model stemming from the theory shows thataid is positively associated with tax revenues. Other determinants of the tax ratio toGDP are found to be: trade openness, the manufacturing sector, the agricultural sectorand governance.The following chapter takes a broader look at budget dynamics by using the cointegratedVAR methodology. The results confirm the positive relation between aid and tax.In addition we find evidence for the existence of a domestic budget equilibrium and for apositive association between aid and capital expenditure in particular.Finally the thesis takes a microeconomic look at taxation by analyzing effective taxrates amongst Ethiopian firms. I find that while tax incentives are widely used in Ethiopia,they do not seem to be affected by lobbying or political connections of the firm." @default.
- W753634174 created "2016-06-24" @default.
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- W753634174 date "2014-10-03" @default.
- W753634174 modified "2023-09-27" @default.
- W753634174 title "Tax revenue mobilisation in Ethiopia" @default.
- W753634174 hasPublicationYear "2014" @default.
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