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Much Ado About Nothing? Zero Rating in the African Context

A fresh, public-interested assessment of the zero-rating of certain applications (apps) and platforms in the African mobile prepaid environment is overdue. This policy paper examines the issue of zero-rating within the contexts of the range of dis...

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

This research explores the impacts that REDD+ could have on forest tax systems in three countries in sub-Saharan Africa, and considers how policy could be designed to increase the chances that these impacts are positive. To assess this, a methodol...

Features, Governance Characteristics and Policy Implications of Non‐State Social Protection in Africa: A Synthesis Report on Nine Studies in Six Countries

This report is a synthesis of nine case studies on the governance characteristics and policy implications of non-state social protection services in six countries in Africa—Ethiopia, Ghana, Kenya, Senegal, Tanzania and Uganda. A key indicator of ...

Agricultural Innovations for Climate Change Adaptations and Food Security in Ghana and the Gambia: Policy Options

"It is recognised that climate change will impact Africa negatively and therefore will have dire consequences for food security. However agricultural innovations can be used to forestall this or minimise the impacts. Innovation is an interactive ...

Housing policy in Ghana: Providing Incentives to Investors and Consumers

"A discussion of the housing market problems in Ghana must recognize the pervasive role of Government. Not only does Government exert an indirect influence generally on housing markets through tax policies, but it also exerts, in particular, a dir...

Amendments To The Companies Code And Proposals For Reform

"After diligent and excellent preparatory work by Professor L C B Gower, comprising a detailed explanatory report and draft legislation, the President and the National Assembly enacted the Companies Code. 1963 (Act 179).In this paper, we shall bri...

Accountability Within The Houses Of Chiefs And Traditional Councils: A Review Of The Auditor-General’s Report (1993-1996)

"This paper seeks to ascertain whether Houses of Chiefs and Traditional Councils have submitted up-to-date accounts of revenue collection and expenditure in order to ensure internal control over expenditure has been exercised. It begins by reviewi...

Promoting Accountability Through State Audit: A Review Of The Auditor General’s Report On The Consolidated Fund 1994-1999

"Public auditing is one of the cornerstones of public sector financial accountability. Auditing involves the examination of public revenue and expenditure with the aim of ensuring that revenues collected are spent in accordance with the legal mand...

Operational Performance Of Ghana Airways: A Review Of The Auditor General’s Report

"The State-owned airline, Ghana Airways, was created in 1958 soon after the country gained independence. It was the first national airline in sub-Saharan Africa when it began its operations, but for a number of years it has been on a downward spir...

The New Sub-Metropolitan District Council Establishment Instruments: Lack of Policy Clarity or Failure of Legislation Drafting?

"The otherwise serene existence of Sub-Metropolitan District Councils as the first levels of the metropolitan structures of the metropolitan assemblies has been thrown into confusion as a result of the enactment of four pieces of subsidiary legisl...

Preliminary Observations Of The Impact Of The Global Financial Crisis On The Ghanaian Economy

"The global financial crisis that emanated from the United States is the worst financial crisis since the Great Depression of the 1930s. This crisis started in late 2007 and intensified throughout 2008. From early 2008 onwards, the value of shares...

African Countries Should Control Their Economic Destiny And Not Mortgage It To Washington

"This Legislative Alert argues that neo-liberal “Washington Consensus (WC)” policies prescribed by the Bretton Woods Institutions (BWIs) to African countries receiving their financial assistance that favor free markets and private enterprise over ...

Liquidation Of The TOR Debt: Why Securitization Is A Better Option Than Recovery Through Petroleum Prices

"The Legislative Alert argues the current system of levying taxes through fuel price to pay the Tema Oil Refinery Debt is seriously flawed. Not only is the process cumbersome and inefficient, but it also puts an unnecessary burden on consumers. Th...

The Problem Of High Interest Rates: Don’t Control But Please Regulate

"The persistence of high interest rates in Ghana is the collective responsibility of banks, the fiscal authorities and the monetary authorities. High bank lending rates and large spreads are of particular concern, not only can they not be justifie...

The Case For Windfall Profit Taxes In Ghana’s Mining Code

"This Legislative Alert examines the fiscal provisions of Ghana’s mining code. It briefly examines the changes that have been made in Ghana since the first code was enacted in 1986. Noting the recent change in royalty rates, as well as the imposit...

The Petroleum Sector Should Be Fully Deregulated And Depoliticized In The National Interest

"For more than a decade, a process to deregulate the domestic petroleum sector remains uncompleted. This is because successive Governments have not been able to muster the necessary political courage to implement it fully. At best, the policy has ...

Ghana’s Middle-Income Reality Check Part II: Social And Infrastructure Dimensions

"After rebasing in 2010, Ghana’s per capita GDP rose to Middle-Income Country (MIC) level as defined by the World Bank. The per capita income measure is, however, seen to be too narrow as it does not even include key economic indicators let alone ...

Agreeing To Disagree In The Interest Of Ghana

"Embedded in Ghana's multiparty democracy ushered in by the fourth Republican Constitution, 1992 is recognition of the idea that not all Ghanaians will share in the same political ideology on issues regarding how the country should be governed. A...

Determinants Of Economic Growth In Ghana

"An econometric analysis of the factors influencing long-run economic growth in Ghana since independence was undertaken using a variant of neo-classical growth model based on available data from 1966 to 2000. The dependent variable of this long-r...

Wagner’s Law And The Causal Nexus Between Government Expenditures And Tax Receipts: An Empirical Study Of Ghana

"Wagner's law is tested by using the traditional versions and our own versions which account for prices. Results show that Wagner's law exists in Ghana. However, there is no empirical support to the view that increases in government expenditure...

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