• Theme

  • Programme

  • Blog Authors

Showing 1-5 of 5 Blogs
Esta Sechbeia (24) looks on as she waits for customers at a mobile money stand on the side of the road in the Tesano neighbourhood, Ghana.
April 2023|

Building trust by earmarking taxes on digital financial services

by Mary Abounabhan, Hannelore Niesten & Amrita Saha

Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an unpopular policy tool, it may be a necessary evil….

Ghana: A woman carries fruit on her head as she passes a mobile money stand in the Tesano neighborhood.
February 2023|

The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

by Awa Diouf, Alex Ampaabeng, Mary Abounabhan & Hannelore Niesten

The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…

Photo of women of Takalafiya-Lapai village, Niger State, Nigeria
January 2023|

Mobile money tax: Is there a gender gap?

by Hannelore Niesten & Mary Abounabhan

Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…

elderly african woman and young black man using phone and credit card
August 2022|

Ghana’s new e-levy: The sour, sweet and switches so far

by Fabrizio Santoro, Mary Abounabhan & Awa Diouf

Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The objective is to improve tax revenues by tapping into fast-growing digital financial services (DFS). However, many exemptions are applied to the tax design….

June 2022|

Taxes as collateral: to risk or de-risk?

by Martin Hearson & Mary Abounabhan

Ghana’s Electronic Transfer Levy (E-Levy), set into implementation on the 1st of May, has been met with heated public criticism….