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dc.contributor.authorWestlake, M. J.
dc.date.accessioned2011-04-06T14:23:26Z
dc.date.available2011-04-06T14:23:26Z
dc.date.issued1973-11
dc.identifier.citationWestlake, M. J. (1973) Taxation and control of the Kenyan coffee industry. Discussion Paper 185, Nairobi: Institute for Development Studies, University of Nairobien_GB
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/539
dc.description.abstractThis paper examines the current method of taxation and control of the coffee industry in Kenya and outlines an alternative system aimed at improving the industry's efficiency. Control of the industry has been exercised through a system of acreage quotas which have been fixed since 1963, and taxes have not been made sufficiently sensitive to the wide fluctuations in income in good and bad years. A system of volume control is proposed which incorporates a more flexible system of taxation and should encourage a change in resource allocation to allow production of the desired national coffee output at a lower opportunity cost. The implications of this new system are examined for coffee estates and smallholdings , and the effects on employment and net foreign exchange earnings are discussed.en_GB
dc.language.isoenen_GB
dc.publisherInstitute for Development Studies, University of Nairobien_GB
dc.relation.ispartofseriesDiscussion Papers;185
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/en_GB
dc.subjectIndustrial Developmenten_GB
dc.subjectFinanceen_GB
dc.titleTaxation and control of the Kenyan coffee industryen_GB
dc.typeSeries paper (non-IDS)en_GB
dc.rights.holderInstitute for Development Studies, University of Nairobien_GB
dc.identifier.blds317781


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