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PurposeThe purpose of this study is to test the modulating role and threshold of governance quality in the cost of living–energy poverty nexus.Design/methodology/approachTwo-step System Generalized Methods of Moment empirical model with linear interaction between cost of living and governance quality was estimated. This study used data on 40 African countries over 20 years (2000–2019).FindingsThe paper shows that the conditional effect of inflation on energy poverty is negative. Thus, governance quality acts as a moderator on the relationship between inflation and energy poverty beyond a threshold. The study's principal practical implication is that governance quality reverses inflation's positive unconditional effect on energy poverty, and governance quality may be improved beyond specific policy-defined thresholds to achieve the desired goal of lowering energy poverty. Nonetheless, governance quality at initial stages would not drive the needed reduction in energy poverty unless it goes beyond the threshold of 0.03, 0.02 and 0.07.Research limitations/implicationsThis study recommends that policymakers should initiate policies that would ensure increased access to clean energy.Originality/valueThis study's main contributions are that the authors estimated the threshold beyond which governance quality reverses the adverse impact of inflation on energy poverty. Further, the authors have shown that governance quality is a catalyst to reduce energy poverty.

AbstractCorruption has been identified as a major debilitating factor in tax revenue generation, especially in developing countries. This study examines the effects of perceived political corruption on tax compliance intention and investigates the mediating roles of tax morale and tax tolerance among private businesses in Ghana. Data were collected with a questionnaire from 1133 private firms randomly sampled in the Greater Accra Region. Estimation was done using structural equation modelling with maximum likelihood estimation techniques. The study finds that perceived political corruption diminishes tax morale, tolerance and compliance intentions. Moreover, tax tolerance and tax morale enhance compliance intentions. Again, tax morale and tax tolerance partially mediate the relationship between perceived political corruption and tax compliance intention, reducing corruption's negative effects on intentions to comply with tax obligations. Finally, these tax compliance behaviours vary with education, age of business, sectors and firm size. The government of Ghana needs to focus on voluntary tax compliance by convincingly fighting corruption, especially by tightening fiscal loopholes.