- Title
- Mobile money taxation and informal workers: Evidence from Ghana's E‐levy
- Creator
- Anyidoho, Nana A, Gallien, Max, Rogan, Michael, Van den Boogaard, Vanessa
- Subject
- To be catalogued
- Date
- 2023
- Type
- text
- Type
- article
- Identifier
- http://hdl.handle.net/10962/477985
- Identifier
- vital:78144
- Identifier
- https://doi.org/10.1111/dpr.12704
- Description
- In recent years, governments in low-income countries have increasingly introduced taxes on mobile money transfers. These are often explicitly promoted as a way of taxing informal economic activity, but critics have noted their potential negative impact on lower-income groups and specifically those in the informal sector. Yet there is virtually no evidence base on the effects of mobile money taxes on informal workers. This article assesses how informal workers in Accra, Ghana, use mobile money and how they perceive Ghana's Electronic Transfer Levy (E-levy), introduced in May 2022. This provides a particularly interesting case study to explore the equity implications of the tax, as the policy was explicitly justified as a way of taxing the informal economy but also includes measures to limit the tax burden on lower-income groups.
- Format
- 25 pages, pdf
- Language
- English
- Relation
- Development Policy Review, Anyidoho, N.A., Gallien, M., Rogan, M. and van den Boogaard, V., 2023. Mobile money taxation and informal workers: Evidence from Ghana's E‐levy. Development Policy Review, 41(5), p.e12704, Development Policy Review volume 41 number 5 1 25 2023 1467-7679
- Rights
- Publisher
- Rights
- Use of this resource is governed by the terms and conditions of the Wiley Library Online Terms of Use Statement (https://onlinelibrary.wiley.com/terms-and-conditions)
- Hits: 4
- Visitors: 7
- Downloads: 2
Collections
Rogan, Michael (Assoc Prof)
RU Department of Economics and Economic History
SDG 08. Decent Work and Economic Growth
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Mobile money taxation and informal workers.pdf | 639 KB | Adobe Acrobat PDF | View Details Download |