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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 Standard Surveys (GLSS) to compute the VAT liability and benefits from exemptions for each household. We find that the VAT regime has evolved from being progressive to regressive, thus hurting the poor more than it does the rich. We further find a rise in the burden on females in poorer households, the least educated and the unemployed. Finally, we find the current exemption regime to benefit richer households more, relative to poorer households.

Distributional Aspects of Ghana’s Value-Added Tax