Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia
Land use fees and agricultural income tax in Ethiopia are levied on rural landholders according to the size of agricultural landholdings. Summarizing the evidence presented in the authors paper based on new, nationally-representative data on taxation of households and individual landholdings and rights in the Fourth Ethiopian Socioeconomic Survey, this brief discusses how area-based land taxes are regressive and the tax burdens for female-only households are larger than for dual-adult households. Social norms limiting women’s roles in agriculture and a gender agricultural productivity gap are likely to be a source of this gender bias. Lower tax rates for smallholders can reduce women’s tax burdens, but area-based land taxation would continue to be regressive.
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| Main Authors: | , , , |
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| Format: | Brief biblioteca |
| Language: | English |
| Published: |
World Bank, Washington, DC
2021-06
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| Subjects: | GENDER, LAND USE POLICY, AGRICULTURAL INCOME TAX, RURAL LAND USE TAX, GENDER EQUITY, TAXATION, TAX INCIDENCE, |
| Online Access: | http://documents.worldbank.org/curated/en/440191627027913213/Gender-Implications-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia-Policy-Brief http://hdl.handle.net/10986/36029 |
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dig-okr-10986360292021-07-29T05:10:46Z Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia Komatsu, Hitomi Ambel, Alemayehu A. Koolwal, Gayatri Yonis, Manex Bule GENDER LAND USE POLICY AGRICULTURAL INCOME TAX RURAL LAND USE TAX GENDER EQUITY TAXATION TAX INCIDENCE Land use fees and agricultural income tax in Ethiopia are levied on rural landholders according to the size of agricultural landholdings. Summarizing the evidence presented in the authors paper based on new, nationally-representative data on taxation of households and individual landholdings and rights in the Fourth Ethiopian Socioeconomic Survey, this brief discusses how area-based land taxes are regressive and the tax burdens for female-only households are larger than for dual-adult households. Social norms limiting women’s roles in agriculture and a gender agricultural productivity gap are likely to be a source of this gender bias. Lower tax rates for smallholders can reduce women’s tax burdens, but area-based land taxation would continue to be regressive. 2021-07-28T17:17:34Z 2021-07-28T17:17:34Z 2021-06 Brief http://documents.worldbank.org/curated/en/440191627027913213/Gender-Implications-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia-Policy-Brief http://hdl.handle.net/10986/36029 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Brief Africa Africa Eastern and Southern (AFE) Ethiopia |
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Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
GENDER LAND USE POLICY AGRICULTURAL INCOME TAX RURAL LAND USE TAX GENDER EQUITY TAXATION TAX INCIDENCE GENDER LAND USE POLICY AGRICULTURAL INCOME TAX RURAL LAND USE TAX GENDER EQUITY TAXATION TAX INCIDENCE |
| spellingShingle |
GENDER LAND USE POLICY AGRICULTURAL INCOME TAX RURAL LAND USE TAX GENDER EQUITY TAXATION TAX INCIDENCE GENDER LAND USE POLICY AGRICULTURAL INCOME TAX RURAL LAND USE TAX GENDER EQUITY TAXATION TAX INCIDENCE Komatsu, Hitomi Ambel, Alemayehu A. Koolwal, Gayatri Yonis, Manex Bule Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia |
| description |
Land use fees and agricultural income
tax in Ethiopia are levied on rural landholders according to
the size of agricultural landholdings. Summarizing the
evidence presented in the authors paper based on new,
nationally-representative data on taxation of households and
individual landholdings and rights in the Fourth Ethiopian
Socioeconomic Survey, this brief discusses how area-based
land taxes are regressive and the tax burdens for
female-only households are larger than for dual-adult
households. Social norms limiting women’s roles in
agriculture and a gender agricultural productivity gap are
likely to be a source of this gender bias. Lower tax rates
for smallholders can reduce women’s tax burdens, but
area-based land taxation would continue to be regressive. |
| format |
Brief |
| topic_facet |
GENDER LAND USE POLICY AGRICULTURAL INCOME TAX RURAL LAND USE TAX GENDER EQUITY TAXATION TAX INCIDENCE |
| author |
Komatsu, Hitomi Ambel, Alemayehu A. Koolwal, Gayatri Yonis, Manex Bule |
| author_facet |
Komatsu, Hitomi Ambel, Alemayehu A. Koolwal, Gayatri Yonis, Manex Bule |
| author_sort |
Komatsu, Hitomi |
| title |
Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia |
| title_short |
Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia |
| title_full |
Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia |
| title_fullStr |
Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia |
| title_full_unstemmed |
Gender Implications of Rural Land Use Fee and Agricultural Income Tax in Ethiopia |
| title_sort |
gender implications of rural land use fee and agricultural income tax in ethiopia |
| publisher |
World Bank, Washington, DC |
| publishDate |
2021-06 |
| url |
http://documents.worldbank.org/curated/en/440191627027913213/Gender-Implications-of-Rural-Land-Use-Fee-and-Agricultural-Income-Tax-in-Ethiopia-Policy-Brief http://hdl.handle.net/10986/36029 |
| work_keys_str_mv |
AT komatsuhitomi genderimplicationsofrurallandusefeeandagriculturalincometaxinethiopia AT ambelalemayehua genderimplicationsofrurallandusefeeandagriculturalincometaxinethiopia AT koolwalgayatri genderimplicationsofrurallandusefeeandagriculturalincometaxinethiopia AT yonismanexbule genderimplicationsofrurallandusefeeandagriculturalincometaxinethiopia |
| _version_ |
1756575922582978560 |