The centre for tax analysis in developing countries

Ethiopia’s revised income tax explained

In July 2025, the federal and regional governments implemented the income tax amendment (Proclamation No. 1395 /2025) upon its approval by the House of People's Representatives.

Ethiopia publishes major new tax-to-GDP ratio report

The Ethiopian Ministry of Finance has published a major new report: Ethiopia’s tax-to-GDP ratio.

Understanding Ethiopia’s low and falling tax-to-GDP ratio: key findings and lessons for other countries

The tax-to-GDP ratio of Ethiopia is low and has been persistently falling for more than a decade. This contrasts with the usual trend of a rising tax-to-GDP ratio as countries grow richer.

Ethiopia publishes its first National Medium-Term Revenue Strategy

In October 2024, the Government of Ethiopia published its first National Medium-Term Revenue Strategy (NMTRS), setting out a roadmap for reform of key elements of tax policy and administration for

Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries.

Ethiopia publishes its second tax expenditure report for FY 2018/19 to FY 2020/21

The Ethiopian Ministry of Finance (MoF) has published its second tax expenditure report covering customs duty and import taxes for the fiscal year 2018/19 to 2020/21.

Tax expenditure reporting hub page

Tax expenditures are departures from the normal rules of the tax system that benefit particular activities or groups of taxpayers, including tax exemptions, tax credits, deductions and lower tax ra

Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?

What is the case for carbon taxes in developing countries?

Carbon pricing will be one of the most talked about policy options at COP26.

TaxDev delivers tax policy appraisal and costing training in Ethiopia and Ghana

In October 2021, TaxDev researchers delivered a series of workshops with analytical staff from the Ministeries of Finance and Revenue Authorities in Ethiopia and Ghana.

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