IDEAS home Printed from https://ideas.repec.org/p/aer/wpaper/443.html
   My bibliography  Save this paper

Distributional Effects of Ghana’s Value Added Tax Regime

Author

Listed:
  • Francis Kwaw Andoh

    (University of Cape Coast, Ghana)

Abstract

This paper examines two distributional aspects of Ghana’s Value Added Tax: the distribution of burden and benefits from VAT exemptions across different households, and the changes in prices of consumer goods across different consumption expenditure items. The results show that the VAT regime has evolved from being progressive to regressive. Strikingly, poor households have increased their expenditure on telecommunication, transport, housing and utilities despite the increase in prices. In terms of policy, the study concludes that the current exemptions are not well targeted considering the shifts in expenditure components over time. The government may either abolish them completely or shift the emphasis to reflect the consumption dynamics.

Suggested Citation

  • Francis Kwaw Andoh, 2021. "Distributional Effects of Ghana’s Value Added Tax Regime," Working Papers 443, African Economic Research Consortium, Research Department.
    • Handle: RePEc:aer:wpaper:443
    as

    Download full text from publisher

    File URL: ftp://41.215.20.26/RePEc/aer/wpaper/Researchpaper443.pdf
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aer:wpaper:443. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joel Mathia (email available below). General contact details of provider: ftp://41.215.20.26/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.