Database of African Theses and Dissertations including Research (DATAD-R)

Tax reform and industrialization policy: a comment on recent development in Kenya

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dc.creator Power, John H.
dc.date 2011-04-06T10:10:41Z
dc.date 2011-04-06T10:10:41Z
dc.date 1973
dc.date 2012-11-10T12:57:34Z
dc.date 2012-11-10T12:57:34Z
dc.date 10-11-12
dc.date.accessioned 2018-06-25T12:53:17Z
dc.date.available 2018-06-25T12:53:17Z
dc.identifier Power, John H. (1973) Tax reform and industrialization policy: a comment on recent development in Kenya. Discussion Paper 170, Nairobi: Institute for Development Studies, University of Nairobi
dc.identifier http://opendocs.ids.ac.uk/opendocs/handle/123456789/526
dc.identifier 317748
dc.identifier http://erepository.uonbi.ac.ke:8080/handle/123456789/1879
dc.identifier.uri http://hdl.handle.net/123456789/36431
dc.description This paper examines the relationship between current tax reforms - introduction of the Sales Tax, and abolition of G.P.T. and some consumption taxes - and reform of the industrial protection system. The arguments for industrial protection are briefly outlined and the need for reforming the the Kenyan system is discussed. It is concluded that the tax reform is likely to have a beneficial effect on employment and will reduce inequities in the tax system. The effect on the protection system will be neutral with some exceptions. For protection reform the further step of some sort of export subsidy is necessary, with liberalization of the import licensing system.
dc.language en
dc.publisher Institute for Development Studies, University of Nairobi
dc.relation Discussion Papers;170
dc.rights http://creativecommons.org/licenses/by-nc-nd/3.0/
dc.rights Institute for Development Studies, University of Nairobi
dc.subject Industrial Development
dc.subject Finance
dc.title Tax reform and industrialization policy: a comment on recent development in Kenya
dc.type Series paper (non-IDS)


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