Article published In: International Journal of Language and Culture: Online-First Articles
An analysis of deliberate metaphor framing of Ghana’s E-levy on social media platforms
Published online: 12 March 2026
https://doi.org/10.1075/ijolc.24056.daw
https://doi.org/10.1075/ijolc.24056.daw
Abstract
To express displeasure with the introduction of the electronic transaction tax (E-levy), Ghanaians use humorous
and unorthodox metaphors to describe its implementation. This paper examines how Ghanaians employ deliberate metaphors as source
domains to communicate the adverse effects of the E-levy policy on their lives. The study focuses on the conceptualisation of the
E-levy on Ghanaian social media platforms and explores what these deliberate conceptual representations reveal about the
sociocultural contexts in which they are used. Findings show that the metaphoric structures surrounding the E-levy indicate
Ghanaians’ resistance to the policy. These conceptualisations demonstrate how Ghanaians oppose the introduction of the E-levy. The
primary conceptual domains used to describe the E-levy are drug, theft, religion, murder, sports, and threatening
creature.
Keywords: E-Levy, deliberate metaphor theory, social media, taxation, resistance, Ghana
Article outline
- 1.Introduction
- 2.The background
- 3.Deliberate Metaphor Theory
- 4.Data and Method
- 5.Results
- 5.1Conceptual domains
- 5.1.1Deliberate metaphors on E-levy
- 5.1Conceptual domains
- 6.Discussion
- 7.Conclusion
- Notes
References
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