An analysis of tax payment versus the provision of social amenities in the Shama District has shown that some area councils in the district that pay lower taxes to the Shama District Assembly tend to benefit more social amenities than area councils where the assembly receives higher taxes. The analysis shows how maintaining a concrete database of social services for tax purposes can help deal with this inequality. Read the  analytic opinion titled “Finding a balance: Tax, Tech, and the people of Shama District in Ghana“.