| 来源类型 | Article and other Publication |
| 规范类型 | 其他 |
| Is the burden too small? Effective tax rates in Ghana | |
| Nguyen-Thanh, David; Christoph Strupat | |
| 出版年 | 2012 |
| 摘要 | 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. |
| URL | https://www.die-gdi.de/en/others-publications/article/is-the-burden-too-small-effective-tax-rates-in-ghana/ |
| 来源智库 | German Development Institute (Germany) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/497770 |
| 推荐引用方式 GB/T 7714 | Nguyen-Thanh, David,Christoph Strupat. Is the burden too small? Effective tax rates in Ghana. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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