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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - Rheinisch-Westfälisches Institut für … - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10010598400
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Is the burden too small? : effective tax rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10009677999
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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David - 2013
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10013088585
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Evidence on Ethical Tax Practices by Companies Listed on the Ghana Stock Exchange
Saeed, Salahudeen - 2020
The aim of this paper is to gain an understanding of tax behavior of companies, particularly multinationals. It draws on previously designed responsible and transparent tax behavior principles, guidelines, scorecards and benchmarks. The author examined 37 Ghanaian listed companies. The companies...
Persistent link: https://www.econbiz.de/10014352229
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Tax Revenue Estimation in Ghana
BAJRACHAVA, ROSHAN; KUO, CHUN-YAN - Economics Department, Queen's University - 2000
approaches in Ghana. The paper also describes a simulation model for an export tax on cocoa that enables us to analyze revenue …
Persistent link: https://www.econbiz.de/10004976744
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SMEs Record Keeping in Ghana: Has VAT Made It Better?
Adom, Philip Kofi; Amakye, Kwaku; Doh, Edinam; Anku, Regina - In: International Journal of Economics and Financial Issues 4 (2014) 1, pp. 152-169
With the introduction of the VAT Flat Rate Scheme, which brings on-board traders on whom the VAT record-keeping requirements would or might prove burdensome, concerns arise on the potential impact of the ‘VAT record keeping requirement’ on SME’s record keeping. The focus of this study was...
Persistent link: https://www.econbiz.de/10010734729
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Effect of corporate tax on sector specific foreign direct investment in Ghana
Obeng, Camara Kwasi - Volkswirtschaftliche Fakultät, … - 2014
inflow in Ghana. Empirical evidence point to the fact FDI inflow to Ghana is not influenced by lower corporate tax rates … of the economy of Ghana. This study, therefore, examined the effect of corporate tax reduction on sector-specific FDI … inflow in Ghana. Specifically, the study investigated the effect of corporate tax on FDI inflow into the mining sector …
Persistent link: https://www.econbiz.de/10011109514
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Growth dynamics of value-added tax revenue in Ghana
Andoh, Francis Kwaw; Osoro, Nehemiah E.; Luvanda, Eliab - In: Contemporary economics 13 (2019) 2, pp. 147-174
undertaken by the government of Ghana (GoG) to further deepen and sustain the efficiency of Ghana’s tax system to boost tax … approaches to examine the growth of Ghana’s VAT revenues and how this growth is affected by discretionary tax measures. On the …
Persistent link: https://www.econbiz.de/10012176405
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"You Need to Have this Information!": Using Videos to Increase Demand for Accountability on Public Revenue Management
Brunnschweiler, Christa; Edjekumhene, Ishmael; Lujala, … - 2023
How can citizens be motivated to demand accountability in the management of public revenues? We carry out a video survey experiment among 2300 Ghanaian respondents to study the impact of information provision and encouragement messages by a politician and civil society leader on attitudes and...
Persistent link: https://www.econbiz.de/10014469811
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Effects of an education reform on household poverty and inequality : a microsimulation analysis on the free Senior High School policy in Ghana
Adu-Ababio, Kwabena; Osei, Robert Darko - 2018
accessible to all. In Ghana - although basic education is largely free - for secondary education this was not the case until … effect of the reform on household poverty and inequality. Analysis is based on the Ghana Microsimulation Model which has the … Ghana Living Standards Survey - Round 6 as its base input data. Results provide policy makers with some good ex …
Persistent link: https://www.econbiz.de/10011938204