Nguyen-Thanh, David; Strupat, Christoph - Rheinisch-Westfälisches Institut für … - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … 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 …