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Appraisal of Kenya’s excisable goods management system using interrupted time series analysis: A case of cigarettes and cigars excise tax revenue
(Elsevier, Science Direct, 2023)
The government of Kenya introduced the Excisable Goods Management System (EGMS) in November 2013,
which is a form of Track and Trace Systems (TTSs) for excisable goods, including cigarettes and cigars. This study
appraised ...
Discussion Paper No. 21 of 2002 on Tobacco Excise Tax in Kenya: an Appraisal
(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 ...