If it goes ahead with the levy, Ghana would join a growing list of African nations, including Cameroon and Tanzania, that have introduced similar taxes in the wake of the pandemic, often giving rise to critiques along similar lines. Côte d’Ivoire, meanwhile, attempted to introduce a 0.5% mobile money transaction tax in 2018, but this was swiftly withdrawn and replaced in 2019 with a tax on providers’ total revenue, rather than the transactions themselves. By the end of 2021 the tax accounted for nearly half of the contribution of corporate tax, which is second only to value-added tax in the fiscal mix.