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Taxation and Fiscal Reform in Ghana

Tony Addison ()
Authors registered in the RePEc Author Service: Robert Darko Osei ()

No DP2001-97, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Fiscal policy; Poverty; Taxation (search for similar items in EconPapers)
Date: 2001
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