Steve Odhiambo is a law student with a growing specialization in fiscal law, tax policy advocacy, digital taxation, and public finance governance. His academic focus is at the intersection of tax policy and emerging technologies, particularly how digital economies, AI systems, and platform-based business models challenge existing fiscal frameworks. He is especially interested in digital taxation, revenue mobilization in developing economies, and the design of equitable, innovation-sensitive tax regimes. At the Committee for Fiscal Studies, he focuses on researching digital taxation and technology-driven fiscal policy, analyzing evidence for policy design, and developing advocacy strategies to promote accountable, innovation-sensitive, and technology-responsive tax reform in Kenya.