• 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 ...