Country of focus

Ghana

Share

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
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
20 February 2023

The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

Awa Diouf, Alex Ampaabeng, Mary Abounabhan, Hannelore Niesten
The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…
Read more
Read more
Taxes on digital financial services in Africa – An unlevel playing field
3 February 2023

Taxes on digital financial services in Africa – An unlevel playing field

Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can have unintended consequences In…

Read more
Read more
Mobile money tax: Is there a gender gap?
9 January 2023

Mobile money tax: Is there a gender gap?

Hannelore Niesten, Mary Abounabhan
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS…
Read more
Read more
How should Africa’s digital payments be taxed?
24 October 2022

How should Africa’s digital payments be taxed?

Philip Mader
Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments…
Read more
Read more
New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
13 October 2022

New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest

Vanessa van den Boogaard, Max Gallien, Michael Rogan, Nana Akua Anyidoho
In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….
Read more
Read more
Ghana’s new e-levy: The sour, sweet and switches so far
4 August 2022

Ghana’s new e-levy: The sour, sweet and switches so far

Fabrizio Santoro, Mary Abounabhan, Awa Diouf
Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The…
Read more
Read more
Our new resource page on tobacco taxation
3 June 2020

Our new resource page on tobacco taxation

May 31st was World No Tobacco Day. Every year, tobacco use causes more than 8 million deaths globally, and 80%…

Read more
Read more

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
Back to Impact map