The relative effect of trade and tax reformson import tax revenues in Ghana

Financial Statistical Journal

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Field Value
Title The relative effect of trade and tax reformson import tax revenues in Ghana
Creator Brafu-Insaidoo, William Gabriel
Obeng, Camara Kwasi
Ewusie, Ewura Adwoa
Subject Duty rate, Value added tax, import tax revenues
Description This study examines the relative effects of alternative import policy reform features and value added tax on import tax revenues in Ghana. To achieve this objective, the study first estimates the effect of alternative import policy features and VAT on import tax changes. The estimated coefficients are then applied to the observed values of each respective import policy feature and VAT to obtain the contribution of each policy feature to change in import tax revenue. The study concludes that Ghana has made some revenue gains by reducing the average official duty rate and imposing VAT rate on imports, and that revenue gains have outstripped revenue losses from the reforms. It is subsequently suggested that the government should maintain the current strategy of replacing tariffs with a type of consumption tax. 
Publisher EnPress Publisher LLC
Date 2018-09-05
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Source Financial Statistical Journal; Pre-published article
Language eng
Rights Copyright (c) 2018 William Gabriel Brafu-Insaidoo, Camara Kwasi Obeng, Ewura Adwoa Ewusie

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