by Nicholas Cheeseman and Robert Griffiths

As with many poor countries, Kenya has suffered from low revenues due to inefficient tax systems and weak compliance. Also in common with many other countries, Kenya has since the 1980s followed a path of liberalising trade taxes and promoting VAT-type taxes instead. At the same time, the government has pursued a strong commitment to making the tax system more effective and improving compliance.

Where successful, Kenya will yield a strong policy example for many others. Where unsuccessful, the example may be equally important.

OCGG Economy Analysis No 6 (PDF)