Shifting of the Kenyan sales tax, 1973-1974

dc.creator	Brent, Robert J.
dc.date	2011-10-04T14:25:59Z
dc.date	2011-10-04T14:25:59Z
dc.date	1976-10
dc.date.accessioned	2013-01-04T16:45:03Z
dc.date.available	2013-01-04T16:45:03Z
dc.date.issued	04-01-13
dc.identifier	Brent, Robert J. (1976) Shifting of the Kenyan sales tax, 1973-1974. Working paper no. 290, Nairobi: Institute for Development Studies, University of Nairobi
dc.identifier	http://opendocs.ids.ac.uk/opendocs/handle/123456789/1163
dc.identifier	316530
dc.identifier.uri	http://hdl.handle.net/11295/7599
dc.description	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.
dc.language	en
dc.publisher	Institute for Development Studies, University of Nairobi
dc.relation	Working Papers.;290
dc.rights	http://creativecommons.org/licenses/by-nc-nd/3.0/
dc.rights	Institute for Development Studies, University of Nairobi
dc.subject	Finance
dc.title	Shifting of the Kenyan sales tax, 1973-1974
dc.type	Series paper (non-IDS)