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dc.contributor.authorAnyidoho, Nana Akua
dc.contributor.authorGallien, Max
dc.contributor.authorRogan, Mike
dc.contributor.authorvan den Boogaard, Vanessa
dc.identifier.citationAnyidoho, N.A.; Gallien, M.; Rogan, M., and van den Boogaard, V. (2023) Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy, ICTD Research in Brief 98, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2023.047en
dc.description.abstractIn recent years, more and more governments in lower income countries have been introducing taxes on mobile money transfers as a means to raise revenue. These are often explicitly promoted as a way of taxing informal economic activity, but critics point out their potential negative impact on lower-income groups. Ghana’s electronic transfer levy (E-levy), introduced in May 2022, is a particularly interesting case study. It was explicitly justified as a way of taxing Ghana’s informal economy but includes a 100 cedi ($8.80) per day threshold to limit the tax burden on lower-income groups. Using data from a new survey of 2,700 self-employed informal workers in the Accra Metropolitan Assembly (AMA) collected in April and May 2022, we examine the likely impact of the E-levy on informal workers from an equity standpoint (with reference to earnings, gender and occupational sector), and explore how this relates to how the levy is perceived.en
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Research in Brief;98
dc.subjectWork and Labouren
dc.titleMobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levyen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies 2023en
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rioxxterms.identifier.projectDefault projecten

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