Reproducibility package for Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net?
Overview
This study investigates gender disparities in 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. More research is needed to understand the factors that contribute to these disparities and the impact of the tax burden on women-owned businesses.
Reproducibility Package
| Repository name | URI |
|---|---|
| Reproducible Research Repository (World Bank) | https://reproducibility.worldbank.org |
Reproducibility
Public reproducibility package was executed on a computer with the following specifications:
– OS: Windows 11 Enterprise
– Processor: Intel(R) Core(TM) i5-1145G7 CPU @ 2.60GHz
– Memory available: 15.7 GB
– Software version: Stata version 17
~2 min runtime
To run the script, new users only need to change the directory of the Main do file.
Data
The right to access and use the anonymized data on tax declarations and payments in Ethiopia is restricted. While the Ethiopian Customs Revenue Authority (now the Ministry of Revenue) granted access to the data for academic purposes in 2013, 2015, and 2017, individual assessments are required, and public sharing of the data is prohibited. For detailed information about the data source please refer to the README file enclosed in this package. For guidance or additional support related to the data, interested parties can contact one of the authors at w.firew@gmail.com
Description
| Author | Affiliation | |
|---|---|---|
| Alemayehu Ambel | World Bank | aambel@worldbank.org |
| Firew Bekele Woldeyes | FDRE Policy Studies Institute | firew.woldeyes@gmail.com |
2023-12
Scope and coverage
| Location | Code |
|---|---|
| Ethiopia | ETH |
Disclaimer
The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.
Access and rights
| Name | URI |
|---|---|
| Modified BSD3 | https://opensource.org/license/bsd-3-clause/ |
Contacts
| Name | Affiliation | |
|---|---|---|
| Alemayehu Ambel | World Bank | aambel@worldbank.org |
| Reproducibility WBG | World Bank | reproducibility@worldbank.org |
Information on metadata
| Name | Abbreviation | Affiliation | Role |
|---|---|---|---|
| Reyes Retana | MRR | World Bank | Junior Data Scientist |
2023-12-22
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