Download or read book Estimating Tax Incidence in Ghana written by Stephen D. Younger and published by . This book was released on 1993 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Expenditure Estimates in Ghana written by Felix Oppong and published by . This book was released on 2016 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Like many countries, Ghana provides tax incentives to encourage private investments and reduce the tax burden of certain sectors and the poor. However, these exemptions come at a cost. This chapter uses data provided by the Ministry of Finance of Ghana to estimate the cost of these exemptions, which are also known as tax expenditures. The data provided included the customs import data on exemptions, Ghana's Supply and Use Tables, Value Added Tax (VAT) returns and data collected by the committee from income tax returns. The overall tax expenditure for the year 2013 was 5.2 percent of GDP, with tax expenditures on VAT constituting the biggest part at 4.2 percent followed by customs duty exemptions at 0.9 percent. This makes Ghana's tax expenditure the 14th highest in a list of 30 countries for which tax expenditures estimates are publicly available. While data on the 2014 income tax and external VAT is not fully available, the tax expenditure for domestic VAT and customs was 5.1 percent in 2013 compared to 5 percent in 2014.
Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Download or read book The Distribution of Expenditure Tax Burden Before and After Tax Reform written by Tabi Atemnkeng Johannes and published by . This book was released on 2006 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of Research on Public Finance in Europe and the MENA Region written by Erdo?du, M. Mustafa and published by IGI Global. This book was released on 2016-05-03 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.
Download or read book A I D Research and Development Abstracts written by and published by . This book was released on 1995 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Structural Adjustment Reconsidered written by David E. Sahn and published by Cambridge University Press. This book was released on 1999-08-13 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this 1998 study the authors isolate the effect of specific policy measures associated with adjustment programs in ten African countries.
Download or read book Macroeconomics for Development written by Raghbendra Jha and published by Edward Elgar Publishing. This book was released on 2023-01-13 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a broad overview of the impact of COVID-19 on economic development, this timely book examines closely the macroeconomic aspects of economic development and the design of monetary policies under extreme crises.
Download or read book Pro Poor Macroeconomics written by G. Cornia and published by Springer. This book was released on 2006-09-29 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book tackles the disagreements that affect those looking to establish the macroeconomic policies needed to halve poverty over the next ten years. It presents a pro-poor macroeconomic policy allowing countries to recapture policy space, help promote growth, reduce inequality and diminish poverty in a sustainable way.
Download or read book Fuel Taxes and the Poor written by Thomas Sterner and published by Routledge. This book was released on 2012-03-29 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fuel Taxes and the Poor challenges the conventional wisdom that gasoline taxation, an important and much-debated instrument of climate policy, has a disproportionately detrimental effect on poor people. Increased fuel taxes carry the potential to mitigate carbon emissions, reduce congestion, and improve local urban environment. As such, higher gasoline taxes could prove to be a fundamental part of any climate action plan. However, they have been resisted by powerful lobbies that have persuaded people that increased fuel taxation would be regressive. Reporting on examples of over two dozen countries, this book sets out to empirically investigate this claim. The authors conclude that while there may be some slight regressivity in some high-income countries, as a general rule, fuel taxation is a progressive policy particularly in low income countries. Rich countries can correct for regressivity by cutting back on other taxes that adversely affect poor people, or by spending more money on services for the poor. Meanwhile, in low-income countries, poor people spend a very small share of their money on fuel for transport. Some costs from fuel taxes may be passed on to poor people through more expensive public transportation and food transport. Nevertheless, in general the authors find that gasoline taxes become more progressive as the income of the country in question decreases. This book provides strong arguments for the proponents of environmental taxation. It has immediate policy implications at the intersection of multiple subject areas, including transportation, environmental regulation, development studies, and climate change. Published with Environment for Development initiative.
Download or read book The Impact of Economic Policies on Poverty and Income Distribution written by François Bourguignon and published by World Bank Publications. This book was released on 2003 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reviews techniques and tools that can be used to evaluate the poverty and distributional impact of economic policy choices. This title describes the most robust techniques and tools, from the simplest to the most complex, and aims to identify best practices. It also addresses an evaluation technique and its applications.
Download or read book Global Debates About Taxation written by Holger Nehring and published by Springer. This book was released on 2007-04-17 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Current debates about taxes are dominated by references to foreign models. The contributors to this book explore how ideas about taxation were transferred between and within countries from the mid-eighteenth century to the present. They send out a word of caution to current policymakers looking for straightforward solutions from abroad.
Download or read book Public Finance for Poverty Reduction written by Quentin Wodon and published by World Bank Publications. This book was released on 2007-11-06 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents some basic theoretical concepts of public finance with a particular emphasis on its impact poverty reduction. Eight case studies from Latin America and Africa illustrate how these concepts are applied in practice and the implementation issues that emerge.
Download or read book Social Incidence of the General Sales Tax in Pakistan written by MissSaadia Refaqat and published by International Monetary Fund. This book was released on 2003-11-01 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyses the social incidence of the general sales tax (GST) in Pakistan. The main finding of the study is that contrary to widespread perception, the social incidence of the GST in Pakistan is slightly progressive. The main reason for this counterintuitive result is that most items heavily consumed by the poor are exempt from GST in Pakistan.
Download or read book Taxation and Fiscal Reform in Ghana written by Tony Addison and published by . This book was released on 2001 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in Ghana a Fiscal Policy Tool for Development written by Dr. George Appiah-Sokye and published by AuthorHouse. This book was released on 2021-07-01 with total page 860 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first edition of this book-Taxation in Ghana: A Fiscal Policy Tool for Development- is the product of considerable tax research from 1943 to 2018, spanning a period of 75 years and grounded in knowledge and concepts; as well as, applications through an extended period of tax practice, teaching and learning; combined with international exposure. A lot of insights have been illuminated based on lessons learned and drawn from other countries, including the United States of America to enrich the contents. Against the backdrop of the dynamic nature of taxation and fiscal policy. Most of the existing taxation books in Ghana focused on tax practice. So, the purpose of this book is to bridge the taxation scholarship gap. In addition to traditionally-treated topics in most taxation books in Ghana, the novelty in this book is the inclusion of important topics on tax planning, tax reforms, and tax administration, and many more. As a result, specific recommendations have been proffered for the consideration of policy makers in developing countries. References and Acts of Parliament; supported by appendices have been provided for further studies on the subject. A true story of the first major oil discovery in Ghana by Mr. George Yaw Owusu with M. Rutledge McCall published 2017 in the United States of America: In Pursuit of JUBILEE was used to enrich the discussion on petroleum (Oil and Gas) in Chapter 48 of this textbook. Additionally, Apostle Professor Opoku Onyinah of the Church of Pentecost has been presented for his phenomenal transformational leadership in Africa in Chapter 66. The book has been designed for: (1) Individual study, (2) Group study, (3) Lecture material, (4) Policy Manual, and (5) library or reference.
Download or read book Globalization Trade and Poverty in Ghana written by Charles Ackah and published by IDRC. This book was released on 2012 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Citing a paucity of empirical evidence on the poverty and distributional impacts of trade policy reform in Ghana as the main motivation for this volume, the editors (both of the Institute of Statistical, Social and Economic Research at the U. of Ghana) present eleven papers that combine theory and econometric analysis in an effort to assess linkages between globalization, trade, and poverty (including gendered aspects). Specific topics examined include manufacturing employment and wage effects of trade liberalization; the influence of education on trade liberalization impacts on household welfare; trade liberalization and manufacturing firm productivity; the impact of elimination of trade taxes on poverty and income distribution; food prices, tax reforms, and consumer welfare under trade liberalization; impacts on tariff revenues; and impacts on cash cropping, gender, and household welfare; Distributed in the US by Stylus. Annotation ©2012 Book News, Inc., Portland, OR (booknews.com).
