Disaggregated Survey Data on Taxation to Improve Policy Design
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World Bank, Washington, DC
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A disaggregated analysis of the tax
burdens and economic needs of the most economically
vulnerable - such as poor women and men, informal workers,
and owners of micro- and small enterprises - is crucial for
designing equitable and well-targeted tax and public
spending policies. This is particularly important in
low-income countries, where formal and informal tax systems
often exist in parallel, and administrative data is sparse.
Availability of data on tax payments by households and
non-farm enterprises, individual-level employment and asset
ownership, and contributions to community institutions and
infrastructure programs can reveal important distributional
implications for tax policy design going forward. This
survey brief summarizes findings from the tax module of the
nationally representative 2018-19 Ethiopia socioeconomic
survey (ESS). The tax module covers different types of
formal and informal taxes that households, businesses, and
individuals pay, as well as informal contributions towards
services and infrastructural improvements in the community.
Findings from the multi-topic survey also reveal different
tax burdens by socioeconomic and demographic groups, as well
as across rural and urban areas, that are important for
national tax policy design and targeting.
Palabras clave
SURVEY, TAXATION, BUSINESS TAX, EMPLOYMENT TAX, PROPERTY TAX, IMPUTED TAX, INFORMAL TAX, LAND USE, AGRICULTURAL INCOME TAX, SUBNATIONAL TAXATION