| dc.creator | Westlake, M. J. | |
| dc.date | 2011-04-06T14:23:26Z | |
| dc.date | 2011-04-06T14:23:26Z | |
| dc.date | 1973-11 | |
| dc.date.accessioned | 2012-11-10T12:57:43Z | |
| dc.date.available | 2012-11-10T12:57:43Z | |
| dc.date.issued | 10-11-12 | |
| dc.identifier | Westlake, M. J. (1973) Taxation and control of the Kenyan coffee industry. Discussion Paper 185, Nairobi: Institute for Development Studies, University of Nairobi | |
| dc.identifier | http://opendocs.ids.ac.uk/opendocs/handle/123456789/539 | |
| dc.identifier | 317781 | |
| dc.identifier.uri | http://erepository.uonbi.ac.ke:8080/handle/123456789/1892 | |
| dc.description | This 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. | |
| dc.language | en | |
| dc.publisher | Institute for Development Studies, University of Nairobi | |
| dc.relation | Discussion Papers;185 | |
| dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/ | |
| dc.rights | Institute for Development Studies, University of Nairobi | |
| dc.subject | Industrial Development | |
| dc.subject | Finance | |
| dc.title | Taxation and control of the Kenyan coffee industry | |
| dc.type | Series paper (non-IDS) | |
