Shifting of the Kenyan sales tax, 1973-1974

dc.contributor.author	Brent, Robert J.
dc.date.accessioned	2011-10-04T14:25:59Z
dc.date.available	2011-10-04T14:25:59Z
dc.date.issued	1976-10
dc.identifier.citation	Brent, Robert J. (1976) Shifting of the Kenyan sales tax, 1973-1974. Working paper no. 290, Nairobi: Institute for Development Studies, University of Nairobi	en_GB
dc.identifier.uri	https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/1163
dc.description.abstract	This paper attempts to estimate the extent of shifting of the Kenyan Sales Tax in its first year of operation. The method involves looking at profits with and without the Sales Tax. The shifting model is across-sectional analysis, using indirect least squares as the estimating technique. The outcome is that the Sales Tax is shown to be more than fully shifted. The implication of this as a possible cause of Kenya's recent inflation is then summarised. The reason for over-full shifting is attributed to the way the Sales Tax was administered.	en_GB
dc.language.iso	en	en_GB
dc.publisher	Institute for Development Studies, University of Nairobi	en_GB
dc.relation.ispartofseries	Working Papers.;290
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/	en_GB
dc.subject	Finance	en_GB
dc.title	Shifting of the Kenyan sales tax, 1973-1974	en_GB
dc.type	Series paper (non-IDS)	en_GB
dc.rights.holder	Institute for Development Studies, University of Nairobi	en_GB
dc.identifier.blds	316530

Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-nd/3.0/