IDEAS home Printed from https://ideas.repec.org/p/wbk/wbrwps/10712.html
   My bibliography  Save this paper

Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?

Author

Listed:
  • Ambel,Alemayehu A.
  • Woldeyes,Firew Bekele

Abstract

This study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2,320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics such as sector, size, and age. The results show that women-owned businesses are more likely to operate in low-profit sectors and report lower sales and tax liabilities than men-owned businesses. However, women-owned businesses pay as much as men-owned businesses in taxes, suggesting that they are subject to a higher effective tax rate. This, in turn, may lead to women-owned businesses exiting the tax net at a higher rate. These findings suggest that gender disparities in tax compliance are not simply due to differences in firm characteristics but may also be due to biases in tax declaration and enforcement processes.

Suggested Citation

  • Ambel,Alemayehu A. & Woldeyes,Firew Bekele, 2024. "Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?," Policy Research Working Paper Series 10712, The World Bank.
    • Handle: RePEc:wbk:wbrwps:10712
    as

    Download full text from publisher

    File URL: http://documents.worldbank.org/curated/en/099413302272427285/pdf/IDU11431b4861e05814b171b2d41d6bc9d75d28d.pdf
    Download Restriction: no
    ---><---

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wbk:wbrwps:10712. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Roula I. Yazigi (email available below). General contact details of provider: https://edirc.repec.org/data/dvewbus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.