of mobile money taxes, focusing on Ghana as a case study. Consumer-level mobile money
taxes, particularly controversial, have sparked large-scale protests, prompting policy
revisions in various countries, including Uganda, Cote d'Ivoire and Benin. Ghana's
electronic transfer levy (e-levy) not only followed this trend of public dissent, but also
triggered the country's first budgetary rejection since 1981. The particularly strong reactions …