Studies in gender and taxation are receiving a growing attention among academia, donors and development agencies. However, available studies pay greater emphasis on gender and tax compliance (Yimam and Asmare, 2020, Kangave, 2021), gender biases in formal taxes such as personal income tax (Barnett and Grown 2004, Grown and Valodia, 2010), property tax (Slavchevska et al., 2016), and value added taxes (Barnett, 2018; Williams 2019) as well as in informal taxation (Paler et al., 2017; Van den Boogaard et al., 2019). Enough evidence on women representation and their performance in tax administrations are missing in the gender and taxation literature, and non-existent in the Ethiopian context. Thus, this study aims to fill such a gap by using administrative employee records (gender, personal performance, employee turnover, years of experience, education, complaints, and wage among others) and attitude survey with tax authorities in Ethiopia. Particularly, the study will explore whether the Ethiopian tax administration is closer to gender parity in its workforce composition, do women serve the organization better and longer than men? and who are more disciplined, women or men?
Completed Project
