Francis Kwaw Andoh
Biographic Data
| ID | 1539722 |
|---|---|
| NAME | Francis Kwaw Andoh |
| GIVEN NAMES | Francis Kwaw |
| FAMILY NAME | Andoh |
| SIGNATURE | ANDOH F K |
| AFFILIATIONS | University of Cape Coast |
| ORCID | 0000-0003-3453-1996 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 1 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 1 |
Examining Parental Expenditure on Children in Ghana
When does public debt hurt inequality in Africa
Purpose The question of what level of public debt can increase inequality has become crucial in Africa. In this study, the authors examine the effect of public debt on inequality in Africa and estimate the debt-inequality threshold. The authors then examine the moderating role of tax burdens and corruption in the relationship between public debt and inequality. Design/methodology/approach Using data from the period 2005 to 2019 in 38 African coun…
Compliance Burden and Tax Gap Among Micro and Small Businesses
The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana's efforts to improve domestic revenue mobilization. This paper computes and examines tax gap and compliance burden among micro and small businesses which constitute more than 90% of Ghana's informal economy. Using data on 485 businesses in Ghana, the study finds that while some businesses underpay their taxes, surprisingly others actually pay…
Distributional Aspects of Ghana’s Value-Added Tax
Much of the argument against value-added tax (VAT) is that it is regressive and therefore burdens the poor, relative to the rich. In this paper, we examine the distribution of Ghana’s VAT burden as well as benefits from VAT exemptions across different categories of households, paying attention to how these distributions vary over time and across different socioeconomic characteristics. We use data from the last four waves of the Ghana Living Stan…
Trade misinvoicing effects on tax revenue in sub‐Saharan Africa
The first target of Goal 17 of the Sustainable Development Goal (SDG) emphasizes the need to strengthen domestic resource mobilization and improve revenue collection. However, the average tax‐to‐GDP ratio is much lower than the optimal threshold required to finance development. Meanwhile, Africa is losing a significant amount of its capital through illicit financial flows, primarily driven by trade misinvoicing, but at the same time offering fisc…
Compliance Burden and Tax Gap Among Micro and Small Businesses
The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana's efforts to improve domestic revenue mobilization. This paper computes and examines tax gap and compliance burden among micro and small businesses which constitute more than 90% of Ghana's informal economy. Using data on 485 businesses in Ghana, the study finds that while some businesses underpay their taxes, surprisingly others actually pay…
Trade misinvoicing effects on tax revenue in sub‐Saharan Africa
The first target of Goal 17 of the Sustainable Development Goal (SDG) emphasizes the need to strengthen domestic resource mobilization and improve revenue collection. However, the average tax‐to‐GDP ratio is much lower than the optimal threshold required to finance development. Meanwhile, Africa is losing a significant amount of its capital through illicit financial flows, primarily driven by trade misinvoicing, but at the same time offering fisc…
Distributional Aspects of Ghana’s Value-Added Tax
Much of the argument against value-added tax (VAT) is that it is regressive and therefore burdens the poor, relative to the rich. In this paper, we examine the distribution of Ghana’s VAT burden as well as benefits from VAT exemptions across different categories of households, paying attention to how these distributions vary over time and across different socioeconomic characteristics. We use data from the last four waves of the Ghana Living Stan…
Compliance Burden and Tax Gap Among Micro and Small Businesses
The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana's efforts to improve domestic revenue mobilization. This paper computes and examines tax gap and compliance burden among micro and small businesses which constitute more than 90% of Ghana's informal economy. Using data on 485 businesses in Ghana, the study finds that while some businesses underpay their taxes, surprisingly others actually pay…
Examining Parental Expenditure on Children in Ghana
When does public debt hurt inequality in Africa
Purpose The question of what level of public debt can increase inequality has become crucial in Africa. In this study, the authors examine the effect of public debt on inequality in Africa and estimate the debt-inequality threshold. The authors then examine the moderating role of tax burdens and corruption in the relationship between public debt and inequality. Design/methodology/approach Using data from the period 2005 to 2019 in 38 African coun…
Economics (5 works) · Fiscal Policy and Economic Growth (4 works) · Public economics (4 works) · Business (3 works) · Monetary economics (3 works) · Tax reform (3 works) · Taxation and Compliance Studies (3 works) · Value-added tax (3 works) · Ad valorem tax (2 works) · Demographic economics (2 works)