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Tax Reforms in Ghana

Author

Listed:
  • Robert Darko Osei
  • Peter Quartey

Abstract

Ghana's tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the country's aid dependency. Two options can be explored to reduce the gap between government revenue and expenditure; generate more revenue or reduce government expenditure.

Suggested Citation

  • Robert Darko Osei & Peter Quartey, 2005. "Tax Reforms in Ghana," WIDER Working Paper Series RP2005-66, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:rp2005-66
    as

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    File URL: https://www.wider.unu.edu/sites/default/files/rp2005-66.pdf
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    References listed on IDEAS

    as
    1. Devarajan, Shantayanan & Hossain, Shaikh I., 1998. "The combined incidence of taxes and public expenditures in the Philippines," World Development, Elsevier, vol. 26(6), pages 963-977, June.
    2. Kusi, N.K., 1998. "Tax Reform and Revenue Productivity in Ghana," Papers 74, African Economic Research Consortium.
    3. repec:aer:wpaper:74 is not listed on IDEAS
    4. Tony Addison, 2001. "Taxation and Fiscal Reform in Ghana," WIDER Working Paper Series DP2001-97, World Institute for Development Economic Research (UNU-WIDER).
    5. Younger, Stephen D, et al, 1999. "Tax Incidence in Madagascar: An Analysis Using Household Data," The World Bank Economic Review, World Bank, vol. 13(2), pages 303-331, May.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Francis Kwaw Andoh & Nehemiah E. Osoro & Eliab Luvanda, 2019. "Growth Dynamics of Value-Added Tax Revenue in Ghana," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(2), June.
    2. Betty Annan & William Bekoe & Edward Nketiah-Amponsah, 2013. "Determinants of Tax Evasion in Ghana: 1970-2010," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 6(3), pages 97-121, December.
    3. World Bank & International Finance Corporation, 2006. "Doing Business 2007 : How to Reform," World Bank Publications - Books, The World Bank Group, number 7245.

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    More about this item

    Keywords

    Economic assistance and foreign aid; Public expenditures; Poverty; Taxation;
    All these keywords.

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