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This study investigates the effect of government domestic payment arrears on private investment. The authors argue that an increase in government domestic arrears can reduce private sector investment owing to the competition for credit.

The prediction is empirically tested using data for 33 Sub-Saharan Africa (SSA) countries for the period 2007–2018 using a panel general methods of moment estimation technique. This is also complemented with impulse responses derived from the standard vector autoregressive model.

The results show that an increase in government domestic arrears adversely affects private investment in SSA and most subregional communities within SSA. It also revealed that private investment negatively responds to shocks in government domestic arrears.

This is the first study that attempts to investigate the effect of government domestic borrowing arrears on private investment. It seeks to serve as a guide to governments in their domestic borrowing decisions to ensure timely servicing.

The purpose of the paper is to investigate the quantitative effect of import liberalization on tariff revenue in Ghana.

In an attempt to achieve the objective of the paper, a robust decomposition analytical approach was used to examine how different components of the sources of change in import tax contribute to changes in import tax revenue in Ghana.

The paper concludes that Ghana suffered some revenue loss from the liberalization by reducing the level of average official duty rates, but gained in revenue as a result of real currency depreciation.

It has been suggested that public policy should aim at determining and targeting the optimum level of the average official import duty rates, focus on the identification of the major sources of duty revenue leakage, and substitute sales taxes for tariffs to improve tax revenue sufficiently.

This paper makes explicit the contribution of alternative import policy features to changes in import tax revenue in Ghana.