Browsing by Subject "Excise tax"

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    • Discussion Paper No. 06 of 2001 on Beer Taxation in Kenya: an Assessment 

      Karingi, Stephen N. ; Kimenyi, Mwangi & Ndungu, Njuguna S. (The Kenya Institute for Public Policy Research and Analysis (KIPPRA), 2001)
      In Kenya, excise taxes on beer contribute a significant share of government revenue. The government is therefore interested in establishing the optimal excise tax rates for the different types of beer-lager and stout. The ...

    • Discussion Paper No. 21 of 2002 on Tobacco Excise Tax in Kenya: an Appraisal 

      Kiringai, Jane; Ndung'u, Njuguna S.; Karingi, Stephen N. (The Kenya Institute for Public Policy Research and Analysis (KIPPRA), 2002)
      Excise taxes form a substantial proportion of revenue for governments all over the world, and especially in low-income developing countries. Excise taxes are levied on a few goods characterised by low price elasticity ...