Publications By Author : Leo Kipkogei Kemboi

41 Found


Date Details Document
Fri, Mar 15, 2024

IEA Webinar #6/2024: Index of Economic Freedom: Observations & Policy Insights for the EAC Region

Author(s) Leo Kipkogei Kemboi,

Theme: Economic Freedom, Economic Growth,

This presentation was made by Leo Kipkogei Kemboi during a webinar on The Index of Economic Freedom: Observations and Insights for the EAC Region  held on Thursday, 14th March 2024.



File Size: 1.15 MB
No of Downloads: 43.

Mon, Mar 11, 2024

Political Economy Analysis of Taxation Policy in Kenya

Author(s) Leo Kipkogei Kemboi,

Theme: Taxation,

Kenya’s tax policy formulation and implementation face challenges and complexities influenced by the country’s political ecosystem, structural and institutional factors, access and influence asymmetries, and the dynamic nature of tax laws and administration methods. However, it is unclear how much of the tax code is guided by conventional wisdom rather than solid empirical evidence and relevant economic literature. This lack of clarity raises concerns about the tax system’s transparency, effectiveness, and efficiency in supporting development goals. Furthermore, the development of new taxes and frequent changes in tax laws and policies do not always appear to be adequately informed by rising demands for infrastructure spending or the provision of rights, indicating the need to investigate the factors underlying these irregular and frequent changes in taxation.

Furthermore, the formal and informal processes that shape tax policy changes require further investigation to understand the underlying dynamics and power structures at work. To identify the root causes of these policy problems and provide insights for designing more effective and equitable tax policies and administration methods, a comprehensive analysis of Kenya’s political economy, encompassing the structural and institutional factors involved and the type of evidence behind tax policy changes, is required.

The Kenyan Tax Code is shaped by several political economy issues, the most important of which is the need to collect enough revenue to meet development goals. The development needs referred to here are always in the form of concrete things, key examples of which include buildings roads, and might not necessarily refer to public services. According to Scott (2022), a tax code is a set of laws and regulations that outline the general public’s rights and responsibilities regarding taxation.[1]The Kenyan Constitution, 2010 is the primary law in the Kenyan legal context, outlining principles of taxation, giving the powers to tax, and establishing the institutions that oversee each part of the taxation function.

[1] Scott, Michelle P. “Tax Code Definition.” Investopedia, 2019. https://www.investopedia.com/terms/t/tax-code.asp.



File Size: 1.47 MB
No of Downloads: 276.

Tue, Feb 27, 2024

IEA Kenya Webinar #03: The Political Economy of Taxation in Kenya

Author(s) Leo Kipkogei Kemboi,

Theme: Taxation,

This presentation was made by Leo Kipkogei Kemboi during a webinar on The Political Economy of Taxation in Kenya held on Friday, 23rd February 2024.



File Size: 519.27 KB
No of Downloads: 82.

Wed, Nov 8, 2023

IEA Kenya Webinar #32/2023: What does EU Gateway Initiative What it Means for EU-Kenya & Africa Relations?

Author(s) Leo Kipkogei Kemboi,

Theme: Economic Literacy,

Leo Kipkogei Kemboi made this presentation during a webinar on What does EU Gateway Initiative mean for EU-Kenya & Africa Relations, held on Monday, 6th November 2023.



File Size: 1.03 MB
No of Downloads: .

Thu, Aug 17, 2023

IEA Kenya Webinar #27/2023: Assessment of Provision of Socio-Economic Rights under the Constitution of Kenya

Author(s) Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Social right,

This presentation was made by Jackline Kagume & Leo Kipkogei Kemboi during a webinar on Assessment of Socio-economic Rights under CoK 2010 held on Thursday, 17th August 2023.



File Size: 646.05 KB
No of Downloads: 268.

Tue, Jul 25, 2023

Analysis of the Proposed Implementation of a Unique Personal Identifier System in Kenya: Comparative Perspectives

Author(s) Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Economic Policy,

The concept of digital public goods (DPGs) is new, particularly in the Sub-Saharan Africa region, and they possess three fundamental characteristics: they are non-rivalrous, non-excludable, and it is widely accepted that digital public goods would be globally available. These properties allow DPGs to counteract limited access to information technologies. We note that limiting the supply of digital public goods would widen the global digital divide and reduce the immense benefits that an efficient supply of digital public goods would provide1



File Size: 427 kb
No of Downloads: 539.

Tue, Jul 11, 2023

IEA Kenya Webinar #21/2023: Implementation of the Unique Personal Identifier System in Kenya

Author(s) Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Economic Literacy,

Jackline Kagume and Leo Kemboi made this presentation during the Virtual public forum on Implementation of the Unique Personal Identifier System in Kenya held on Tuesday, 11th  July 2023



File Size: 620.63 KB
No of Downloads: 293.

Fri, Jun 9, 2023

IEA Kenya Webinar #19/2023: Understanding The FY 2023/24 Budgets of The Judiciary, Parliament, Commissions and Independent Offices

Author(s) Jackline Kagume, Leo Kipkogei Kemboi,

Theme: Budget,

Jackline Kagume and Leo Kemboi made this presentation during the Virtual public forum on Understanding the FY 2023/24 Budgets Judiciary, Parliament, Commissions, and Independent Offices held on Friday, 9th  June 2023



File Size: 313.71 KB
No of Downloads: 336.

Thu, Jun 1, 2023

The African Financial Markets Index

Author(s) Emmanuel Wa-Kyendo, Fiona Okadia, Leo Kipkogei Kemboi, Winnie Ogejo,

Theme: Finance,

The Absa Africa Financial Markets Index (2020) is an instrument that documents the most supportive environment for effective markets in 23 countries across the region based on six focal pillars. These are market depth, access to foreign exchange, market transparency, tax and regulatory environment: capacity of local investors: macroeconomic opportunity; and enforceability of financial contracts. Each of these metrics is measured by many other underlying factors and the weight and performance of each is used to give the overall score.



File Size: 723.73 KB
No of Downloads: 335.