Browsing by Author "Kassahun, Samuel"

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    The Impacts of Tax Incentives in Attracting Foreign Direct Investment in Ethiopia
    (Addis Ababa University, 2015-06) Kassahun, Samuel; Berhanu, Habtamu (PhD)
    This study examines the impacts of tax incentives in attracting FDI in Ethiopia from 1992 to 2013. The purpose of this research is to examine the inconsistent empirical evidence on the use of tax incentives in attracting FDI. The study adopts a mixed methods research where primary data is collected using unstructured interview with ERCA and MoFED officials in addition to this secondary data is also collected from various sources such as ERCA, MoFED, EIA, World Bank, Freedom House. Based on the time series analysis, the study found that, corporate tax rate has a negative and significant impacts on FDI (in aggregate) in Ethiopia while from the control variable inflation has a negative and significant impact on FDI (in aggregate) but GDP growth rate, political stability and trade openness found to be insignificant in attracting FDI in Ethiopia. Based on the random effect model, the study found that, tax holiday has positive and significant impacts on FDI (at sector level) but customs duties founds to be insignificant. The control variables, FDI lag and exchange rate have also a significant and positive impact on FDI at sector level but transport service and reserve as a percentage of GDP founds to be insignificant factors in attracting FDI at sector level in Ethiopia. The trends of marginal effective tax rate of Ethiopia also shows that, the country is ranked 90 th from 90 selected countries in the word with METR of -3.5. Hence the study suggests reducing the corporate tax rate and giving tax holiday exemptions with no further incentives on customs duties. Considering non tax factors, the country should improve its macroeconomic stability using inflation rate and exchange rate. The researcher also recommends care should be taken when giving tax incentives since further reduction of tax rates and additional tax exemptions will erode the revenue base of the country. The country should start incorporating tax expenditure report in the budget preparation. Key words: Tax incentives, FDI, METR, Corporate tax rate, Tax holiday, Custom duties, Revenue loss (forgone), Tax Expenditures
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    Liquid Membrane Extraction and Trace Enrichment of Selected Pesticides in Agroprocessed Fruit Juice and Ethiopian Honey Wine (Tej) Samples
    (Addis Ababa Universty, 2010-02) Kassahun, Samuel; Megersa, Negussie (PhD)
    Supported liquid membrane (SLM) was optimized for extraction of selected triazine herbicides at microgram level in different type of agro-processed fruit juices and home-made Tej samples prior to HPLC-UV analysis. By appropriate optimization of the SLM parameters, the extraction efficiency and enrichment factor of these herbicides can be improved with good repeatability of the results. For samples spiked at 100 μg L-1 the detection limit ranges from 2.61 μg L-1 for ametryn in Tej to 12.32 μg L-1 for terbutryn in orange juice. The optimized SLM extraction method was linear in pineapple juice at concentration range of 50 μg L-1- 500 μg L-1 with correlation factors greater than 0.99 and average % RSDs less than 5.50% for triplicate analysis. The method was highly selective towards the selected triazine herbicides in all the sample matrices considered, showing no interfering peaks at the retention times of the target analytes and giving well resolved chromatographic peaks. The results suggest that SLM extraction is an alternative method for trace enrichment of wide variety of pesticides from liquid and semi-liquid matrices and could be used as a routine method for trace extraction and enrichment of pesticides from such matrices