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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Norms, power, and the socially embedded realities of market taxation in Northern Ghana
Authors:Prichard, Wilson
Boogaard, Vanessa van den
Year:2017
Periodical:African Studies Review (ISSN 1555-2462)
Volume:60
Issue:1
Pages:171-194
Language:English
Geographic term:Ghana
Subjects:taxation
rural society
informal sector
social relations
Link:https://doi.org/10.1017/asr.2017.3
Abstract:This article provides a ground-level view of market taxation in two local government areas in Ghana's relatively disadvantaged northern region. It describes a system shaped by informal practices that are grounded in social relationships and collective norms, which sometimes foster greater equity and in other cases serve to reinforce existing inequalities. The evidence suggests the need for a more nuanced understanding of the highly informal and socially embedded realities of local tax collection, and the possibility that improved outcomes could be achieved by 'working with the grain' of these inescapable local realities, while seeking to minimize potential costs of informality. Bibliogr., notes, ref., sum. [Journal abstract]
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