There are two real problems. The first real problem is that the tropics remain undiscovered. The second real problem is that the temperate remain re-undiscovered. These two real problems are observable, because of the fact that both use of Ethiopian calendar only in the current Ethiopia and Gregorian calendar in the tropics are unrealistic.
Use of Ethiopian calendar only in the current Ethiopia is unrealistic, because circumference of current Ethiopia cannot cover 24 hours (half part day and other half night). Use of the Gregorian calendar months in the tropics is unrealistic, because longer variations of day and night and extreme seasons of the temperate which are revealed by the Gregorian calendar months cannot recur in the tropics.

Thus, although people failed to recognize that Ethiopia’s calendar months are belong to the tropics, we discovered that unity of Ethiopian calendar months and tropics and rediscovered unity of Gregorian calendar and temperates are the unities of theories and practices that demand practices.

Therefore, discovering the tropics and rediscovering the temperates are very simple, because the knowledge of realities have no power hiding themselves. For example, today Nehase 7 of 2004 of Ethiopian calendar recurs in the tropics, when August 13 of 2012 of Gregorian calendar recurs in the temperate.
The above discovery and rediscovery do assert that use of Ethiopian calendar in the tropics and use of Gregorian calendar in the temperates are natural and scientific.

A general problem in today’s Ethiopia is the failure or unwillingness to discover income tax base for a period of Pagume. The non existence of income tax base for Pagume means that there is neither factors payment (wage/salary to labor, house rent income to the owner of capital building, profit to entrepreneur) nor income tax revenue from the source side of factors’ income. Therefore, in terms of both short run and long run periods, the personal income tax revenue of Pagume remains undiscovered. Because the current income tax schedules do only cover income tax base of common period (360 days=12 months times 30 days).


Nevertheless, the current income tax law verbally directs every employer how to treat the income tax base of Pagume.

“Employers have an obligation to withhold the tax from each payment to an employee, and to pay the withheld amounts to the Tax Authority the amount withheld during each calendar month, in applying preceding income attributable to the months of Nehassie and Pagume shall be aggregated and treated as the income of one month.”  Income tax law (2002) at 1873


The book also addresses concepts of universal fiscal year and income tax. Ethiopia’s fiscal year has a set of 12 months: 11 common months, each of 30 days and one special month of 35 and 36 days once in a leap year. Tax work is too technical and specialized. Therefore, operational concepts such as income tax brackets, optimum taxable income, marginal tax, total income tax revenue, average income tax and disposable income are explained in the book.


To derive the complementary income tax schedules for the special period of 35 and 36 days, the study multiplied the current income tax schedule by factors 1.1667(=35/30) and 1.2(=36/30) respectively. This exercise results in the first and second complementary income tax schedules. The first complements the common income tax schedule when the universal fiscal year has 365 days. But the second complementary schedule complements the common, when the universal fiscal year has 366 days. Therefore the study contributed two complementary income tax schedules to the current one, which could broaden the income tax bases. Broader and the broadest income tax bases yield more tax revenue to the government and disposable income to the tax payer.


Theories need to be tested by empirical work. Therefore, the second objective of the paper is to estimate and forecast universal personal income tax revenue based on the common and the new schedules. The actual personal income tax revenue data for a sample period of 1984-98 is collected from national budgetary accounts. The study generates the undiscovered personal income tax data form the actual data through dividing the actual by 360 days, and multiplying the result by 5 or 6 days. The study aggregates the actual and the generated undiscovered personal income tax revenue data to get universal data.


Therefore, the Common period PITRC, Undiscovered PITRP andUniversalPITRU variables are linearly and separately regressed against time over a sample period of 1984-1998. The coefficient for each model is significant. The PITR forecast is made for the period 1999-2003. The findings show that the undiscovered personal income tax revenue increases as time increases.  The direct forecasts for universal PITR rises steadily using the log linear growth compared to a less gradual increase predicted using simple linear trend. Therefore, if the government amends and uses these two complementary schedules together with the common schedule, the forecast result shows that more tax revenue can definitely be mobilized.







Ethiopian calendar months are neither ancient nor new.

Fassil Tassew Ethiopian calendar are neither ancient nor new. Thus, these who are not using the Ethiopian calendar months in the tropics are not only against themselves but also the tropics of the universe. Therefore, acting as leaders of the world without discovering the tropics and rediscovering the temperates is neither civilized nor scientific.

Henok Leul • Brother have you ever read ancient books about Ethiopian calendar please try ”Abushaher”

Fassil Tassew • Yes I have read it critically.
Henok, what is wrong with new discovery that Ethiopian calendar is an eternal calendar of the tropics. Besides, don’t you know one day is one rotation of earth? Thus Pagume is 5 or 6 faster rotations of the tropics, when 6 to 10 or 11 of September is slower rotations of the temperates.

Fassil Tassew • Henok, your participation is highly appreciated. But do you know that there is neither factor income nor income tax revenue during Pagume in Ethiopia. Did the ancient calendar have series of 5 or 6 days of Pagume?

Henok Leul • Please continue your brilliant discussion ideas, I think you have a broader view than me so let’s continue our discussion about Ethiopian calendar by asking our selves about the early calendar. Do you think at the early seasons the calendar have different number of days arrangement as it is now about pagume off course I will share your idea but I think it is the better one to separate it b/c it makes us different at last please.

Fassil Tassew • Henok Leul, I don’t know why most people do agree that Ethiopian Calendar is ancient. Besides they agreed that it were the same as Julian calendar until 1582 G.C. But I do
disagree with their mistaken ideas because of the following three reasons.

First , Professor Ephrame Isaac asserted that Ethiopian calendar is neither Julian nor Gregorian. His contribution is great .
Second, from the solar calendar point of view Julian can be considered as ancient and that of Gregorian calendar has been considered as new since 1582.
Third; therefore, Ethiopian calendar is neither ancient nor new. Since, it is an eternal calendar of the tropics.

Pagumetropics is new economic science that studies discovering the economics of Pagume and rediscovering the temperates. The problem is that there is neither factor income nor income tax revenue during Pagume in Ethiopia. Moreover, Pagumetropics discovered that English is not time, because it does know neither Pagume nor 12 months of 30 days. But Pagume does use English to reveal the realities of the tropics compared to temperates. Therefore, Pagume is 5 or 6 faster rotations of the tropics, when 6 to 10 or 11 of September is slower rotations of the temperates. Besides, Pagumetropics discovered that there are 21 days of Pagume in every 4 years and 63 days in every 12 years. Suppose Pagume is dependent variable in days and year is an explanatory variable;

i)                    Determine the linear equation of Pagume.

ii)                   Show that in every 70 years, the period of Pagume is 1 year and 2 days.

iii)                 Calculate the future value of 1 Eth Birr invested at an annual interest rate of 10% for 70 years and 69 years respectively.

iv)                 In how many years 1 Eth Birr is invested at annual interest rate of 10% is equal to the difference between 70 and 69 years’ future value of 1 Eth Birr.

Discovering the Period of Pagume.

via Discovering the Period of Pagume.

Fassil Tassew’s Contributions.

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