Country of focus

Ghana

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Our work in Ghana

Working Paper

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

March 2018
Stephen Spratt, Philip M. Kargbo, Emmanuel Marfo, Emmanuel Ngungoh, Sabaheta Ramcilovik-Suominen

Book

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

September 2015
Wilson Prichard

Working Paper

Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana

September 2015
Wilson Prichard, Vanessa van den Boogaard
Taxing mobile money: Five critical strategies for policymakers
23 July 2024

Taxing mobile money: Five critical strategies for policymakers

Awa Diouf, Hannelore Niesten, Mary Abounabhan
Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
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Taxes and fees in the informal sector shed new light on why engendering tax research matters
22 March 2024

Taxes and fees in the informal sector shed new light on why engendering tax research matters

Deanndre Chen

In low-income countries, women make up a significant portion of the informal sector. They are also concentrated in the group…

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Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries
11 August 2023

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

Celeste Scarpini, Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected…

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ICTD’s new web portal on taxation of digital financial services in Africa
25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Awa Diouf, Hannelore Niesten
Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services….
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Building trust by earmarking taxes on digital financial services
6 April 2023

Building trust by earmarking taxes on digital financial services

Mary Abounabhan, Hannelore Niesten, Amrita Saha
Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an…
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Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design
30 March 2023

Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design

Vanessa van den Boogaard, Max Gallien, Nana Akua Anyidoho, Michael Rogan
The levy’s effects – on Ghana’s public finances, its poor, mobile money usage –have been at the centre of intense…
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ICTD launches new collaborative project exploring tax policy in Ghana’s informal sector
28 February 2025

ICTD launches new collaborative project exploring tax policy in Ghana’s informal sector

Vanessa van den Boogaard, Max Gallien
Multi-stakeholder event in Accra see launch of new ICTD project building on years of research and policy dialogues, in partnership…
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Insights on Ghana’s e-levy: What do we know nearly two years on?
1 March 2024

Insights on Ghana’s e-levy: What do we know nearly two years on?

A two-day workshop opened in Accra, Ghana, on the topic ‘Taxing mobile money: Lessons and ways forward’. Research findings and…
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What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research
7 February 2024

What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research programme

As more African governments turn to the growing digital financial services (DFS) sector – specifically mobile money – to help…

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African revenue authority researchers gather to share insights on driving evidence-based tax policy
4 April 2023

African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…

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New interactive site on taxing tobacco in West Africa
31 May 2022

New interactive site on taxing tobacco in West Africa

Did you know cigarettes have actually become more affordable in Africa over the last four years? Find out how tobacco…
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Understanding how lower-income countries participate in global tax negotiations
14 January 2021

Understanding how lower-income countries participate in global tax negotiations

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…

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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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