• Discussion Paper No. 05 of 2000 on Banking Sector Interest Rate Spread in Kenya 

      Ndung'u, Njuguna S. & Ngugi, Rose W. (The Kenya Institute for Public Policy Research and Analysis, 2000)
      A key indicator of financial performance and efficient is the spread between lending and deposit rates. If this spread is large, it works as an impediment to the expansion and development of financial intermediation. This ...
    • Discussion Paper No. 241 of 2020 on Excise Taxation in Kenya: A Situation Analysis 

      Ochieng, James & Agwaya Rodgers (The Kenya Institute for Public Policy Research and Analysis (KIPPRA), 2020)
      Excise taxes are an important source of revenue in most developing countries including Kenya. Excise taxes constitute a significant proportion of revenue in Kenya, between 1980 and 2018, excises in Kenya yielded an average ...
    • Sessional Paper No. 06 of 1955 on the Report of the Income Tax Committee, Kenya. 

      Colony and Protectorate of Kenya (The Government Printer, 1955)
      The Government deeply appreciates the care and thoroughness with which the Committee has carried out the inquiry entrusted to it, and the very considerable amount of detailed work which has gone into the preparation of the ...