Tax Bargaining, Fiscal Contracts, and Fiscal Capacity in Ghana: A Long-Term Perspective

Summary, in English

In 2016, the average tax revenue as a percentage of gross domestic product (GDP) was 26.15 percent for OECD countries, but only 15.47 percent for Sub-Saharan Africa (SSA). Some scholars attribute SSA countries’ weak tax capacity to administrative and technical challenges, their large informal sector, and colonial legacies (Burgess & Stern, 1993; Mkandawire, 2010). Others acknowledge that political bargaining between actors over the design and implementation of fiscal contracts and government’s responsiveness equally shape a state’s ability to tax (Levi, 1988; Prichard, 2015). We explore how the relationship between politics and taxation has historically played out in Ghana.

• Författare: Prince Young Aboagye; Ellen Hillbom
• Avdelning/ar: Ekonomisk-historiska institutionen; Ekonomisk utveckling i det globala Syd
• Publiceringsår: 2020-10-21
• Språk: Engelska
• Länkar: https://www.aehnetwork.org/blog/tax-bargaining-fiscal-contracts-and-fiscal-capacity-in-ghana-a-long-term-perspective/
• Dokumenttyp: Webbpublikation
• Förlag: Frontiers in African Economic History
• Ämne: Economic History
• Aktiv: Published