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Ghana's electronic transaction tax: not a bad idea, but must be properly designed

By Adu Owusu Sarkodie, Lecturer, Department of Economics, University of Ghana

The government of Ghana’s revenue collection has performed poorly for some years now. The average growth rate of total government revenue and grants has fallen sharply from 32.6% (2009-2012) to 19.9% (2013-2016) and 14.6% (2017-2020). The total revenue as a ratio of GDP currently stands at 16%. This is lower than the sub-Saharan…

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