Browsing School of Law by Author "44d1a1aa-2413-4c29-93f7-0ccdfd9d11d3"
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Excise Duty as a Means of Regulating Consumer Behaviour in Kenya; a Case of the Tobacco Industry
Bore, Imelda C (University of Nairobi, 2009)Excise tax is a levy applied selectively on particular goods and services. It has been used world over for two major reasons; as a means of raising government revenue and to regulate consumer behaviour. The major argument ...