Country of focus

Ghana

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Our work in Ghana

Partner Publication

What Are We Taxing? Turnover, Profits and Policy in the Informal Economy

October 2026
Michael Rogan, Max Gallien, Nwabisa Malimba, Tamaryn Friderichs, Sandie Phakathi

Working Paper

Tax Implications of Cashless Payments: Micro Evidence from African Countries

August 2026
Lucia Rossel, Fabrizio Santoro

Research in Brief

Tax Implications of Cashless Payments: Micro Evidence from Africa

July 2026
Lucia Rossel, Fabrizio Santoro

Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller, Florian Dierich

Journal Article

Measurement and mirage: The informal sector revisited

March 2026
Max Gallien

Working Paper

Thinking Beyond Revenue: Estimating the Cost Effectiveness of Ghana’s Presumptive Tax Stamp

December 2025
Max Gallien, Alex Kombat

Working Paper

Ghana and International Tax Standards: A Cautionary Tale?

December 2025
Isaac Danso Agyiri
Group photo of diverse professionals standing together at a conference event with badges and a presentation screen in the background.
21 September 2026

Are tax administrations AI-ready? Lessons from ICTD’s Forum on the Future of Tax Reform

Awa Diouf, Fabrizio Santoro, Becky Faith

The new World Bank World Development Report argues that tax administration is one of the more plausible early use cases…

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How Digital Public Infrastructure can define taxation in Africa
17 October 2025

How Digital Public Infrastructure can define taxation in Africa

Lucia Rossel
As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From…
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Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
8 October 2025

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

Kanuda M. Buluba, Fabrizio Santoro
For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
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Taxes, trust, and transparency: Lessons for Ghana’s fiscal future
28 April 2025

Taxes, trust, and transparency: Lessons for Ghana’s fiscal future

Avi Ahuja

Ghanaian President John Mahama’s government presented its much-awaited 2025 budget last month. In it, Finance Minister Cassiel Ato Forson outlines…

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Ghana’s e-levy: 3 lessons from the abolished mobile money tax
1 April 2025

Ghana’s e-levy: 3 lessons from the abolished mobile money tax

Max Gallien, Martin Hearson, Mary Abounabhan
The e-levy’s intense politicisation and complex design made it an interesting case of a wider trend of mobile money taxes…
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How digital public infrastructure could transform tax administration in Africa
18 October 2024

How digital public infrastructure could transform tax administration in Africa

Fabrizio Santoro, Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance. However, some persistent challenges…

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ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration
6 August 2026

ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration

Max Gallien
The International Centre for Tax and Development has secured US$1 million from Founders Pledge to fund a new three-year programme…
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New ICTD research shows uneven adoption of international tax standards by lower-income countries
29 June 2026

New ICTD research shows uneven adoption of international tax standards by lower-income countries

Martin Hearson, Frederik Heitmüller
This paper by Martin Hearson, Frederich Heitmüller and Florian Dierich, draws together findings across all seven country case studies, identifying…
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ICTD signs new partnerships for largest study of market taxation in Accra
15 April 2026

ICTD signs new partnerships for largest study of market taxation in Accra

Max Gallien, Vanessa van den Boogaard
ICTD signs three new MOUs with municipal authorities in Ghana for a project on the taxation of Accra’s markets….
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ICTD, WIEGO extend research partnership on informal sector taxation
23 July 2025

ICTD, WIEGO extend research partnership on informal sector taxation

Vanessa van den Boogaard, Michael Rogan, Max Gallien
The International Centre for Tax and Development (ICTD) signed a memorandum of understanding (MoU) with global research and advocacy network…
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Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
21 July 2025

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…

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ICTD launches new community of practice on informality and tax
27 May 2025

ICTD launches new community of practice on informality and tax

Vanessa van den Boogaard, Max Gallien

Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with…

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Current

Collection Cost and Revenue: Evaluating the Cost-Effectiveness of Administration of the Tax Stamp in Ghana

Start date: 01/10/2024

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

New taxpayer registration through ID – impacts on formalisation and revenue

Start date: 20/10/2025

Completed

E-Levy and merchant payment exemptions in Ghana

Start date: 09/08/2023

Completed

Perceptions, Impact, and Equity of Mobile Money taxation: The case of Ghana’s E-levy

Start date: 03/05/2023

Current

A comparative Analysis of the E-Transfer Levies in Ghana and Nigeria: Lessons and Experiences for the Taxation of Digital Financial Services

Start date: 12/04/2023

Completed

Informal taxation and gender in the informal economy in Accra

Start date: 01/11/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022
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