Showing 1-12 of 24 Blogs
A customer counts cash before having funds transferred to his phone at a mobile money exchange.
April 2025|
Blog

Taxes, trust, and transparency: Lessons for Ghana’s fiscal future

by Avi Ahuja

Ghanaian President John Mahama’s government presented its much-awaited 2025 budget last month. In it, Finance Minister…

Photo of a phone screen sending mobile money load
April 2025|
Blog

Ghana’s e-levy: 3 lessons from the abolished mobile money tax

by Max Gallien, Martin Hearson & Mary Abounabhan

The e-levy’s intense politicisation and complex design made it an interesting case of a wider trend of mobile money taxes in the region. We learned more about the e-levy’s impact on informal sector workers in Accra, knowledge and sentiments, registered merchant exemptions and mobile money usage….

Working Paper

How Tanzania’s Levy on Mobile Money Affects Small Businesses

Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024|
Blog

Taxing mobile money: Five critical strategies for policymakers

by Awa Diouf, Hannelore Niesten & Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….

Working Paper

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

Research in Brief

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

Research in Brief

The Ghana E-Levy: Impact on the Usage of Mobile Money

Working Paper

The Ghana E-Levy: Impact on the Usage of Mobile Money

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

May 2024|
Blog

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….

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