Research that moves beyond theory.
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Explore our analysis by theme and research area.
Themes
- Commercial Law & Contracts
- Technology & AI Governance
- Labour & Employment
- Intellectual Property
- Tax & Fiscal Policy
- Gender & Tax
- Governance & Regulation
Sheria Watch — bills tracked
- Copyright & Related Rights Bill, 2026
- Artificial Intelligence Bill, 2026
- Law of Contract (Amendment) Bill, 2025
- Public Participation Bill, 2025
- Labour Migration & Management Bill, 2024
Our Publications
Analysis of Tax Incentives and Exemptions in the Finance Acts (2009–2019)
Explore a comprehensive analysis of tax incentives and tax exemptions in Kenya’s Finance Acts from 2009 to 2019. This publication examines legislative trends, investment incentives, fiscal policy reforms, revenue implications, and the effectiveness of tax incentives in promoting economic growth. An essential resource for policymakers, legal practitioners, tax professionals, researchers, investors, and businesses seeking to understand Kenya’s evolving tax framework.
The Good, the Bad and the Ugly: An Examination of Kenya's Double Taxation Agreements with Portugal and Turkey
This publication explores an analysis of Kenya’s Double Taxation Agreements (DTAs) with Portugal and Turkey, examining their impact on international taxation, cross-border trade, foreign investment, and domestic revenue mobilization. It provides practical insights into Kenya’s tax treaties, international tax law, treaty policy, and tax avoidance, making it a valuable resource for legal practitioners, tax professionals, policymakers, investors, and researchers.
Revenue Waivers and Economic Justice: Evaluating the Gender Sensitivity of Kenyan Tax Expenditures
This publication examines how Kenya’s tax incentives, revenue waivers, and fiscal policies affect gender equality and economic justice. The report explores the impact of VAT exemptions, income tax incentives, and tax expenditures, offering practical recommendations for a more gender-responsive, inclusive, and equitable tax system that supports sustainable economic development.
Tax Treaty Policies
Review of Tax Treaty Practices and Policy Framework in Africa examines how tax treaties, Double Taxation Agreements (DTAs), and tax treaty policies shape domestic revenue mobilization, tax base protection, and economic development across Sub-Saharan Africa. The publication highlights the importance of effective tax treaty negotiations, international tax policy, and fair taxation in strengthening revenue collection while supporting sustainable economic growth.
Taxing for a More Equal Kenya: A Five-Point Action Plan to Tackle Inequality
Taxing for a More Equal Kenya: A Five-Point Action Plan to Tackle Inequality explores how Kenya’s tax system and fiscal policies can reduce income inequality, strengthen domestic revenue mobilization, and drive inclusive economic growth. The publication examines progressive taxation, tax justice, corporate taxation, and public investment, offering a practical five-point roadmap for a fairer and more sustainable tax system.
An Evaluation of Taxpayer Relations with the Tax Authorities in Kenya
An Evaluation of Taxpayer Relations with the Tax Authorities in Kenya examines how the Kenya Revenue Authority (KRA) and taxpayers can strengthen taxpayer trust, voluntary tax compliance, and domestic revenue mobilization. The publication explores tax compliance, tax dispute resolution, Alternative Dispute Resolution (ADR), and tax policy, offering practical recommendations for a more transparent, efficient, and trusted tax system in Kenya.
Illicit Financial Flows in Kenya, Ghana, and Tanzania: Understanding the Law and Opportunities for Reform
Illicit Financial Flows in Kenya, Ghana, and Tanzania: Understanding the Law and Opportunities for Reform examines how illicit financial flows (IFFs), tax evasion, money laundering, and corruption affect domestic revenue mobilization and economic development. The publication explores tax-related IFFs, tax transparency, and financial accountability, while offering practical recommendations to strengthen governance and combat financial crime across Africa.
Economic Report on Africa 2019: Fiscal Policy for Financing Sustainable Development in Africa
Economic Report on Africa 2019: Fiscal Policy for Financing Sustainable Development in Africa explores how fiscal policy, tax policy, and domestic resource mobilization can drive sustainable development, economic growth, and the achievement of the Sustainable Development Goals (SDGs) and Agenda 2063. The report examines tax administration, public finance, government revenue, and debt sustainability, offering practical policy recommendations to strengthen revenue mobilization and inclusive development across Africa.