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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Income tax exemption as an incentive to investment in Ethiopia
Author:Bodman, T.P.
Periodical:Journal of Ethiopian Law
Geographic term:Ethiopia
Subjects:tax incentives
business financing
Abstract:The paper discusses the use of income tax exemption as a technique to encourage economic development and to consider the desirability of the use of that technique in Ethiopia. Because very little material, however, is available on most developing countries, including Ethiopia, the focus of this discussion of Ethiopia's income tax exemption is of necessity on its structure, and not on its actual implementation. Parts of the paper: 1. History of business income tax exemption in Ethiopia - 2. The Investment Proclamation and foreign laws (The period of the exemption and the extent of the relief; Eligibility for exemption; The Ethiopian law) - 3. The value of income tax exemptions in attracting investment - 4. Alternatives to income tax exemptions - Conclusion. Notes.