Income Taxation in Pre-and Post- Revolution Ethiopia: A Comparative Review

Abstract

This paper attempts to review the departures made in the field of income taxation after 1974 and to analyze their consequences. The pre-1974 income tax stn~cture is sketched, post-19 74 developments presented against this background, recem performance evaluated, and some lingering problems examined. The study .aoncludd that the structure of income taxation remains basically ul1cbmlged, although its relative contribution to revenue has incfeased and some of its regressive features eliminated. Ethiopian income taxatio.'tl still conforms to tbe general pattern prevalent in most poor countries