Tax Productivity in Post Reform Ethiopia

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Tax Productivity in Post Reform Ethiopia

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Tax Productivity in Post Reform Ethiopia

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Abstract

The paper was designed to analyze tax productivity in post reform Ethiopia from 1991/92 to 2013/14 using ARDL co-integration approach. Tax productivity is defined in terms of tax buoyance and tax elasticity. Tax Elasticity were estimated by adjusting total tax revenue data using proportional adjustment method. In its analysis the study founds buoyance coefficient of 0.95 which is less than unit. It implies that for a one percentage increases in economic growth revenue from total tax system grows on average by 0.95 percent. The implication is that a decreasing proportion of incremental income was transferred to the government in terms of total tax revenue. The elastic coefficient of 2.12 implies that for a one percentage increases in automatic economic growth rather than any discretionary tax policy, revenue from total tax system grows on average 2.12 percent. The indication is that total tax is elastic with respect to automatic economic growth and an increasing proportion of incremental automatic economic growth was transferred to the government in terms of total tax revenue.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

[email protected]. 2016. "Tax Productivity in Post Reform Ethiopia". Global Journal of Management and Business Research, Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 16 (GJMBR Volume 16 Issue B4).

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GJMBR Volume 16 Issue B4

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-B Classification JEL Code: H20

Submission ReceivedDecember 9, 2015
Peer Review Double Blind
Handling Editor
Accepted January 2, 2016
Published January 15, 2016

Version of record

v1.2

Issue date

May 21, 2016

Language

English

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Article Matrices

Total Score: 119

Country: Ethiopia

Subject: Global Journal of Management and Business Research

Authors: Endeg Tekalegn Wolde, Wondaferahu Mulugeta Demissie (PhD/Dr. count: 0)

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Publish Date: 2016 01, Fri

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