Research in Brief 123

Ghana introduced an electronic transaction levy (E-Levy) on digital financial transactions in May 2022, following many other countries in Africa. Our paper looks at the impact of the E-Levy on mobile money usage and user perceptions. We use data from the Ghana Chamber of Telecommunications (GCT) on usage of several mobile money services (sending, receiving, payments, and withdrawals), and nationally representative survey data collected by the ICTD on individuals and businesses.

Authors

Marco Carreras

Marco Carreras is an economist by training and works in development economics, focusing on development banks, agricultural economics, energy and corporate taxation. He is a post-doctoral fellow working on the DIGITAX team in the ICTD.

Awa Diouf

Awa is a Research Fellow at ICTD and an economist specialising in public finance in developing and transition countries. She holds a doctorate from the Université Clermont Auvergne in France, and the Initiative Prospective Agricole et Rurale (IPAR), a think tank based in Senegal.

Hannelore Niesten

Hannelore Niesten is an ICTD consultant working as an Associate Postdoctoral Fellow on the topic of taxation and digitalisation, including under the DIGITAX programme. Hannelore holds a PhD in Law from Maastricht University and Hasselt University (double degree), an LLM in Business and Finance law from George Washington University, Advanced Masters in Tax Law and Notary Law from the Catholic University of Louvain, and Masters in Globalization and Law, and European Law from Maastricht University.
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