Turner, Jason J.; Ho, Yew Foo - In: Contemporary Economics 13 (2019) 2, pp. 147-174
The introduction of the value-added tax (VAT) to replace the sales tax in 1995 was one of the key policy steps undertaken by the government of Ghana (GoG) to further deepen and sustain the efficiency of Ghana's tax system to boost tax revenue. This study uses quarterly data from 2000 to 2014 and...