Date | Details | Document |
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Mon, Mar 18, 2024 |
IEA Kenya Webinar #7/2024: Fair and Responsible Artificial Intelligence for ConsumersAuthor(s)This presentation was made by Boniface Kamiti during a webinar on Fair and Responsible Artificial Intelligence for Consumers held on Friday, 15th March 2024. |
File Size: 1.49 MB No of Downloads: 12. |
Fri, Mar 15, 2024 |
IEA Webinar #6/2024: Index of Economic Freedom: Observations & Policy Insights for the EAC RegionAuthor(s) Leo Kipkogei Kemboi,Theme: Economic Freedom, Economic Growth, This presentation was made by Leo Kipkogei Kemboi during a webinar on The Index of Economic Freedom: Observations and Insights for the EAC Region held on Thursday, 14th March 2024. |
File Size: 1.15 MB No of Downloads: 13. |
Mon, Mar 11, 2024 |
Political Economy Analysis of Taxation Policy in KenyaAuthor(s) Leo Kipkogei Kemboi,Theme: Taxation, Kenya’s tax policy formulation and implementation face challenges and complexities influenced by the country’s political ecosystem, structural and institutional factors, access and influence asymmetries, and the dynamic nature of tax laws and administration methods. However, it is unclear how much of the tax code is guided by conventional wisdom rather than solid empirical evidence and relevant economic literature. This lack of clarity raises concerns about the tax system’s transparency, effectiveness, and efficiency in supporting development goals. Furthermore, the development of new taxes and frequent changes in tax laws and policies do not always appear to be adequately informed by rising demands for infrastructure spending or the provision of rights, indicating the need to investigate the factors underlying these irregular and frequent changes in taxation. Furthermore, the formal and informal processes that shape tax policy changes require further investigation to understand the underlying dynamics and power structures at work. To identify the root causes of these policy problems and provide insights for designing more effective and equitable tax policies and administration methods, a comprehensive analysis of Kenya’s political economy, encompassing the structural and institutional factors involved and the type of evidence behind tax policy changes, is required. The Kenyan Tax Code is shaped by several political economy issues, the most important of which is the need to collect enough revenue to meet development goals. The development needs referred to here are always in the form of concrete things, key examples of which include buildings roads, and might not necessarily refer to public services. According to Scott (2022), a tax code is a set of laws and regulations that outline the general public’s rights and responsibilities regarding taxation.[1]The Kenyan Constitution, 2010 is the primary law in the Kenyan legal context, outlining principles of taxation, giving the powers to tax, and establishing the institutions that oversee each part of the taxation function. [1] Scott, Michelle P. “Tax Code Definition.” Investopedia, 2019. https://www.investopedia.com/terms/t/tax-code.asp. |
File Size: 1.47 MB No of Downloads: 192. |
Thu, Mar 7, 2024 |
IEA Kenya Webinar #5/2024: International Women’s Day: Celebrating Claudia Goldwin “An Advanced Understanding of Women’s Labour Market Outcomes”Author(s) Fiona Okadia, Maureen Barasa,Theme: Economic Literacy, Fiona Okadia and Maureen Barasa made this presentation during a webinar on International Women’s Day: Celebrating Claudia Goldwin “An Advanced Understanding of Women’s Labour Market Outcomes”, held on Thursday, 7th March 2024 |
File Size: 869.98 KB No of Downloads: 27. |
Wed, Feb 28, 2024 |
IEA Kenya Webinar #4/2024: Abuse of Buyer Power in KenyaAuthor(s)Theme: Competition, Dr. Priscilla Njako of Competition Authority of Kenya made this presentation during a webinar on Abuse of Buyer Power in Kenya, held on Wednesday, 28th February 2024 |
File Size: 4.91 MB No of Downloads: 34. |
Tue, Feb 27, 2024 |
IEA Kenya Webinar #03: The Political Economy of Taxation in KenyaAuthor(s) Leo Kipkogei Kemboi,Theme: Taxation, This presentation was made by Leo Kipkogei Kemboi during a webinar on The Political Economy of Taxation in Kenya held on Friday, 23rd February 2024. |
File Size: 519.27 KB No of Downloads: 49. |
Fri, Feb 23, 2024 |
Why is the Global Trade in Integrated Circuits a Development Question?Author(s) Emmanuel Wa-Kyendo, Maureen Barasa,Theme: International Trade, Integrated circuits represents an unprecedented convergence of scientific advancements in materials, efficiency in production processing and market demand. In this essay, it is argued that due to this explosive convergence in science and trade, whether or not African policy makers recognize the fact, the global trade in ICs is and will continue to be a development question. The division of labour and specialization and comparative advantage has seen a handful of firms and a selection of countries principally in East Asia and North America appropriate the most important share of the consumer surplus in IC production. Lacking the comparative advantage to produce ICs, African households, firms and governments as a net consumer of the product remain beneficiaries of significant consumer surplus windfalls. Without the IC, Africans would be considerably poorer. Overall, African households, firms and governments are consumers of ICs both in the direct and indirect markets. |
File Size: 350.42 KB No of Downloads: 69. |
Tue, Feb 13, 2024 |
Analysis of the Auditor General’s Reports on the Financial Statements of the County Executive (2020/21 – 2021/22) – Kisumu CountyAuthor(s)Theme: Budget, The Constitution of Kenya 2010, requires the auditor general to regularly publish and publicize the audit reports. These reports are usually technical in nature and Civil Society Organizations can play a good role in reviewing these reports to make them simpler for citizens to engage meaningfully. The audit findings are important as they help the governments and institutions to put in place systems that safeguard its internal operations and help governments or institutions to apply corrective actions which can translate into some cost savings and overall realization of management system goal and improved service delivery .The findings help the county concerned to determine whether there are conditions dealing with irregularities, waste, inefficiency, conflict of interest and control weaknesses. This therefore forms the basis of analyzing and simplifying Kisumu County Auditors General’s report on the financial statement for financial years 2020/2021 and 2021/2022. This analysis is for engagement with Civil Society Organizations and County Assembly watchdog committees to promote transparency and accountability in resources management. |
File Size: 1.44 MB No of Downloads: 95. |
Wed, Feb 7, 2024 |
Why Changes in the Global Prices of Crude Oil Mean Little for KenyaAuthor(s) Fiona Okadia,Theme: Crude oil, Energy, The trajectory of fuel pricing in Kenya depends on various factors but in this brief, it highlights four factors, albeit with varying correlations depending on the specific petroleum product. To determine this, I analyzed data from August 2022 to December 2023, as presented in EPRA’s press releases on ‘Maximum Retail Petroleum Prices in Kenya’ for different periods. The analysis encompassed pump prices for Super Petrol, Kerosene, and Diesel for Nairobi County and their respective taxes and levies. The four factors are the prices of crude oil, international Platts prices for these three products, the exchange rate, and the taxes and levies, a total of five variables. |
File Size: 845.89 KB No of Downloads: 251. |