TheAxiomFoundation/rulespec-gh

Ghana RuleSpec corpus: national tax-benefit encodings (statutes, regulations, policies) with companion tests # rulespec-gh Ghana RuleSpec source registry. This repository targets a Ghana tax-benefit surface: national income tax (PAYE and self-assessment), personal reliefs, social contributions, and the cash-transfer and social-protection programs needed for household-level calculations. Ghana is a unitary state, so all encoded law lives under a single `gh/` national namespace; there is no regional layer. The first encoded slices are the individual income-tax rate schedule and personal reliefs from the Income Tax Act 2015 (Act 896) as amended, the current Ghana Revenue Authority (GRA) PAYE/individual rate surface, and the Livelihood Empowerment Against Poverty (LEAP) programme. ## Source Priority Policy must come from the furthest upstream available source. 1. Ghana Publishing Company Limited (Assembly Press) official Acts of Parliament and Legislative/Executive Instruments — the printed authentic text of Act 896 and its amending Acts. 2. Ghana Revenue Authority (GRA) rate tables, PAYE guides, and practice notes only after the governing Act or Instrument is identified. 3. Ministry of Gender, Children and Social Protection (MoGCSP) / LEAP Management Secretariat official programme documentation for social-transfer rules that are set administratively rather than by Act. 4. Oracles only for household-level parity tests against an external source that can calculate the same household case, never as law. ## Oracle Scope An oracle is an executable, pinned external calculator that accepts household-level inputs and returns household-level tax-benefit outputs comparable to Axiom outputs. Aggregate simulators, distributional reports, parameter documentation, and public model summaries are not oracles for RuleSpec parity, even when they are useful as background references. The Ghana household oracle target is **GHAMOD**, the SOUTHMOD tax-benefit microsimulation model for Ghana (UNU-WIDER, in collaboration with the University of Ghana and partners). GHAMOD is **not yet attache …