Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko and Celeste Scarpini

No 18236, Working Papers from Institute of Development Studies, International Centre for Tax and Development

Abstract: This study investigates the intricate dynamics surrounding the implementation and reception of mobile money taxes, focusing on Ghana as a case study. Consumer-level mobile money taxes, particularly controversial, have sparked large-scale protests, prompting policy revisions in various countries, including Uganda, Cote d'Ivoire and Benin. Ghana’s electronic transfer levy (e-levy) not only followed this trend of public dissent, but also triggered the country’s first budgetary rejection since 1981. The particularly strong reactions, followed by two rounds of revisions, makes understanding what lies behind public perceptions especially important to inform the ongoing debate within Ghana and the region.

Keywords: Finance (search for similar items in EconPapers)
Date: 2024
New Economics Papers: this item is included in nep-afr, nep-knm, nep-mon and nep-pay
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