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Trade Liberalisation, Corporate Tax and Poverty in Ghana

Author

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  • Kwasi Camara OBENG
  • Vijay K. Bhasin

Abstract

This study examined the impact of using corporate tax to compensate for lost tariff revenue from trade liberalization on poverty in Ghana. Trade has been considerably liberalized in Ghana, which necessitated fiscal reforms to make up for the shortfall in government revenue. As part of the fiscal reforms, the corporate tax rate was reduced for all sectors and the basis for assessment changed from profits to income. Recursive dynamic computable general equilibrium modeling The results showed that the reduction in the incidence, depth and severity of poverty at the national and household levels is greater when corporate tax rate is increased than when it is reduced.

Suggested Citation

  • Kwasi Camara OBENG & Vijay K. Bhasin, 2013. "Trade Liberalisation, Corporate Tax and Poverty in Ghana," EcoMod2013 5335, EcoMod.
  • Handle: RePEc:ekd:004912:5335
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    Keywords

    Ghana; Trade and regional integration; Impact and scenario analysis;
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