CEU Electronic Theses and Dissertations, 2015
| Author | Matosek, Marta |
|---|---|
| Title | WHO FOOTS THE TAX BILL? TAX BURDEN ANALYSIS IN KENYA |
| Summary | This thesis will seek to answer the question of how the tax burden is distributed amongst the different income groups in Kenya. To this end, the study will examine to what extent the main income and consumption taxes (PAYE, corporation tax, VAT and excises) achieve progressivity of their effective tax burden. The study reveals that on the overall level, the tax system in Kenya is designed to be progressive. However, some of the tax reliefs on PAYE and corporate tax, as well as increases in VAT for certain goods and services in 2013 may imply regressive effects on the effective income tax burden and effective taxable consumption. Furthermore, this study seeks to propose enhanced approaches to tax incidence analysis in the backdrop of limited statistical data and provide further recommendations for the research and government data provision. |
| Supervisor | Bodenstein, Thilo Daniel |
| Department | Public Policy MA |
| Full text | https://www.etd.ceu.edu/2015/matosek_marta.pdf |
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