Increasing Tax Revenue in Sub-Saharan Africa
The Case of Kenya
This publication analyzes the reasons for the narrow tax base in Kenya, and looks at policies aiming to increase tax revenue. The authors contend that Kenya has suffered from low revenues due to an inefficient tax system and weak compliance, as well as having followed a path of liberalizing trade taxes and promoting VAT-type taxes.
© 2005 Oxford Council on Good Governance Publications (OCGG)
Nicholas Cheeseman, Robert Griffiths