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Taxation and Fiscal Reform in Ghana

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Abstract

To finance basic pro-poor services, the Government of Ghana must mobilize more public revenue. But tax reform has been highly controversial in Ghana. An attempt to introduce VAT in 1995 failed after widespread protests. Although a second attempt to introduce VAT in 1998 succeeded, strong resistance to tax reform remains, and the total tax base remains narrow and over-dependent on petroleum taxes.

Suggested Citation

  • Tony Addison, 2001. "Taxation and Fiscal Reform in Ghana," WIDER Working Paper Series DP2001-97, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:dp2001-97
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    File URL: https://www.wider.unu.edu/sites/default/files/dp2001-97.pdf
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    Cited by:

    1. Brenner, Mark & Riddle, Matthew & Boyce, James K., 2007. "A Chinese sky trust?: Distributional impacts of carbon charges and revenue recycling in China," Energy Policy, Elsevier, vol. 35(3), pages 1771-1784, March.
    2. Robert Osei & Oliver Morrissey & Tim Lloyd, 2005. "The fiscal effects of aid in Ghana," Journal of International Development, John Wiley & Sons, Ltd., vol. 17(8), pages 1037-1053.
    3. Mark McGillivray & Oliver Morrissey, 2001. "Fiscal Effects of Aid," WIDER Working Paper Series DP2001-61, World Institute for Development Economic Research (UNU-WIDER).
    4. Robert Darko Osei & Peter Quartey, 2005. "Tax Reforms in Ghana," WIDER Working Paper Series RP2005-66, World Institute for Development Economic Research (UNU-WIDER).
    5. Edward Nketiah-Amponsah, 2009. "Public spending and economic growth: evidence from Ghana (1970-2004)," Development Southern Africa, Taylor & Francis Journals, vol. 26(3), pages 477-497.
    6. Robert Darko Osei & Peter Quartey, 2001. "The HIPC Initiative and Poverty Reduction in Ghana," WIDER Working Paper Series DP2001-119, World Institute for Development Economic Research (UNU-WIDER).
    7. James Boyce & Matthew Riddle & Mark D. Brenner, 2005. "A Chinese Sky Trust? Distributional Impacts of Carbon charges and Revenue Recycling in China," Working Papers wp_brenner_riddle_boyce, Political Economy Research Institute, University of Massachusetts at Amherst.
    8. Asem, Freda & Domfe, George & Osei, Robert, 2013. "The Political Economy Dimensions of Macroeconomic Management of Aid in Ghana," WIDER Working Paper Series 106, World Institute for Development Economic Research (UNU-WIDER).
    9. Nomfundo Portia Vacu & Nicholas M. Odhiambo, 2017. "A Review of Imports Structure and Reforms in Ghana," EuroEconomica, Danubius University of Galati, issue 1(36), pages 144-158, May.

    More about this item

    Keywords

    Fiscal policy; Poverty; Taxation;
    All these keywords.

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