Arbeitspapier
Is the Burden Too Small? – Effective Tax Rates in Ghana
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective average tax rates (EATR) using an extended Devereux-Griffith methodology to accommodate for tax incentives - an exercise that has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant extent and encourage individual tax avoidance strategies. Furthermore our results confirm previous findings that tax holidays, effectively reducing EATR, favor high-profit short-lived investment projects raising doubts about their rationale.
- ISBN
-
978-3-86788-444-0
- Sprache
-
Englisch
- Erschienen in
-
Series: Ruhr Economic Papers ; No. 389
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Business Taxes and Subsidies including sales and value-added (VAT)
Structure and Scope of Government: General
- Thema
-
effective tax rates
tax holidays
Ghana
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Nguyen-Thanh, David
Strupat, Christoph
- Ereignis
-
Veröffentlichung
- (wer)
-
Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI)
- (wo)
-
Essen
- (wann)
-
2012
- DOI
-
doi:10.4419/86788444
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Nguyen-Thanh, David
- Strupat, Christoph
- Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI)
Entstanden
- 2012
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