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Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana

Author

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  • Prichard, Wilson
  • van den Boogaard, Vanessa

Abstract

This article provides a ground-level view of market taxation in two local government areas in Ghana’s relatively disadvantaged northern region. It describes a system shaped by informal practices that are grounded in social relationships and collective norms, which sometimes foster greater equity and in other cases serve to reinforce existing inequalities. The evidence suggests the need for a more nuanced understanding of the highly informal and socially embedded realities of local tax collection, and the possibility that improved outcomes could be achieved by “working with the grain†of these inescapable local realities, while seeking to minimize potential costs of informality.

Suggested Citation

  • Prichard, Wilson & van den Boogaard, Vanessa, 2017. "Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana," Working Papers 13742, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:13742
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13742
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    Cited by:

    1. Mpofu Favourate Y Sebele, 2021. "Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review," Open Economics, De Gruyter, vol. 4(1), pages 72-97, January.
    2. Kate Meagher, 2021. "Informality and the Infrastructures of Inclusion: An Introduction," Development and Change, International Institute of Social Studies, vol. 52(4), pages 729-755, July.
    3. Imaobong Akpan & Mª Josep Cascant‐Sempere, 2022. "Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria," Poverty & Public Policy, John Wiley & Sons, vol. 14(3), pages 287-306, September.
    4. Vanessa van den Boogaard & Rachel Beach, 2023. "Tax and governance in rural areas: The implications of inefficient tax collection," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1892-1912, October.
    5. Vanessa van den Boogaard & Wilson Prichard & Rachel Beach & Fariya Mohiuddin, 2022. "Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone," Development Policy Review, Overseas Development Institute, vol. 40(1), January.
    6. Schmoll, Moritz, 2020. "Weak street-level enforcement of tax laws: the role of tax collectors’ persistent but broken public service expectations," LSE Research Online Documents on Economics 104601, London School of Economics and Political Science, LSE Library.

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    Keywords

    Governance;

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