| dc.creator | Power, John H. | |
| dc.date | 2011-04-06T10:10:41Z | |
| dc.date | 2011-04-06T10:10:41Z | |
| dc.date | 1973 | |
| dc.date.accessioned | 2012-11-10T12:57:34Z | |
| dc.date.available | 2012-11-10T12:57:34Z | |
| dc.date.issued | 10-11-12 | |
| 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.uri | http://erepository.uonbi.ac.ke:8080/handle/123456789/1879 | |
| 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) | |
