The Myth of Gender Tax Compliance in Ethiopian Enterprises

This study will examine tax compliance based on gender differential between female-owned and male-owned business enterprises in Ethiopia, particularly located in Addis Ababa. Collecting survey data on 400 medium and large size firms, we will estimate the log-odds-ratios from a fixed effect logit model to describe the probability of being tax compliant and apply a generalized Oaxaca–Blinder decomposition analysis to disentangle firm owners’ gender pure impact on tax compliance behaviour.