Bekoe, William; Danquah, Michael; Senahey, Sampson Kwabena - In: Journal of Economic Studies 43 (2016) 4, pp. 522-534
Purpose The purpose of this paper is to comprehensively examine Ghana’s tax reform programme and investigate whether it has facilitated the revenue mobilization capacity of the overall tax system and of individual taxes on the basis of estimates of tax buoyancies and elasticities....