In the growing literature on gender and taxation in low-income countries, little attention has been given to the implications of having more women in tax administration. This is even true in high-and middle-income countries, with a recent OECD survey of 43 countries reporting that in four out of every five cases studied, no analysis had been undertaken of the gender dimensions of tax administration. The gender imbalance in revenue administrations of low-income countries remains high though it varies from country to country. It is especially pronounced in senior management positions.
This study aims to extend our knowledge of this hard-to-research area in the Ethiopian context, where evidence on the gender composition of the workforce and the performance and misconduct of women in tax administration is currently non-existent. We assess the representation of women in the workforce in the federal tax administration offices of the Ministry of Revenue at different levels in the hierarchy. We also examine performance, misconduct and turnover trends, as well as employees’ salaries disaggregated by gender.
