Student Contributions

Our student researchers are currently working on:

  1. Environmental taxes and how they are used to promote environmentally sustainable development in Mauritius and Kenya.
  2. How carbon taxation will be administered, implemented, and on the different suggestions put forward to deal with issues that may arise domestically and internationally.
  3. Putting together all Double Taxation Agreements ratified by Kenya with the aim of finding out to what extent are they similar or deviate from the UN, OECD, ATAF, EAC and COMESA models.
  4. Researching on the applicability of the arm's length principle in terms of transfer pricing in recent times and formulating a disclosure update to report it.
  5. Analysis of the Uncoordinated Anti-Base Erosion and Profit Shifting Measures (Explains whether the measures taken by the OECD to stop base ersosion and profit shifting are working).
  6. Research on taxation of extractives in Africa, fiscal decentralization, and the Hawala system in Djibouti.
  7. An analysis of tax incidence in East Africa.

Some of their published work can be accessed below:

Articles
Afshin Nazir and Vallarie Yiega - Debt, Access to Information and IFFs.pdf
Elvis Oyare - Taxation Systems and Public Policy in Kenya.pdf