Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:39:15am WEST
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Daily Overview |
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F01: Digital Payments, Technology and Tax Compliance Location: Room 101 (Francesinhas 1) | |
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The Ghana E-Levy: Impacts on mobile money adoption 1: IDS - Institute of Development Studies, University of Sussex, United Kingdom; 2: Consultant – Research Officer, ICTD – International Centre for Tax & Development, Brighton, UK Taxes on digital financial services are rising across Africa. Ghana introduced its electronic levy (e-Levy) in May 2022 to raise revenue for national development and help formalize the economy, but the policy generated widespread public dissatisfaction. Using data from the Ghana Chamber of Telecommunications on mobile money transactions (sending, receiving, payments, withdrawals), disaggregated by region, and nationally representative survey data from the International Centre for Tax and Development covering individuals and businesses, this paper assesses the e-Levy’s effects on usage and public perceptions. Results show an initial decline in mobile money activity, followed by longer-term positive effects, particularly in payments to formal merchants. Survey findings reveal limited public understanding of the levy’s design across all regions, highlighting the need for greater awareness. Analysis of Ghana Revenue Authority data further shows revenues have fallen well below projections, raising doubts about the levy’s effectiveness in generating substantial public funds.
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