| dc.contributor.author | Oketch, Jared O | |
| dc.date.accessioned | 2013-05-21T06:36:00Z | |
| dc.date.available | 2013-05-21T06:36:00Z | |
| dc.date.issued | 1982-09 | |
| dc.identifier.citation | Masters of Arts Degree in Economics | en |
| dc.identifier.uri | http://erepository.uonbi.ac.ke:8080/xmlui/handle/123456789/24020 | |
| dc.description | Research paper submitted to the Department of Economics University
of Nairobi in partial Fulfilment of the Requirements for the degree
of Master of Arts in Economics | en |
| dc.description.abstract | The concern of this study was to find out the impact of a
sales tax on income distribution. and inflation. The study was
also concerned with the effectiveness of sumptuary taxes in
reducing the consumption of sumptuary items, namely beer and
cigarettes.
The main findings of the study are that Kenya's sales tax is
regressive and contributes to the country's inflation Progressively
across the different income brackets. The study also found out
that using real income per capita and price of the sumptuary items,
it is impossible to identify the demand curve for the·sumptuary
items. Hence it was not possible to determine the effectiveness of
the sumptuary taxes, given the data used.
- | en |
| dc.language.iso | en | en |
| dc.publisher | University of Nairobi | en |
| dc.title | Kenya’s sales taxation incidence analysis | en |
| dc.type | Thesis | en |
| local.publisher | Department of Arts in Economics | en |
