This article explores how ideas of patriarchy have shaped the nature and effect of rape law. It argues that rape law reinforces patriarchy, and because of the inherent inconsistencies between the male roles of aggressor and protector, it has remained ineffective. Taking Kenya as its springboard, it analyses how ideas of sexual relations within and outside marriage are transplanted through colonialism; and how they morph and merge with analogous indigenous conceptions to entrench and formalise the continued subjugation of the female body. It explores the unintended consequences of the internationalisation of English Monogamy; and rape law reform and its continuity/discontinuity with the Civilising Mission.

Decolonising Sex: Fifty Shades of Rape

Roseline K. Njogu

Taxing for a More Equal Kenya: A five-point action plan to tackle inequality

By Catherine Ngina Mutava​

Extreme inequality is out of control in Kenya. Less than 0.1% of the population (8,300 people) own more wealth than the bottom 99.9% (more than 44 million people). Tackling inequality could help to lift millions out of poverty, secure sustainable economic growth and bring the country together. Inequality is not inevitable and the government can reduce it to sustainable levels. If Kenya increased its tax-to-GDP ratio by 3 percentage points in 2014 it could have raised enough additional funds to ensure quality healthcare for all Kenyans. By delivering on our five-point action plan to tax and spend effectively, the government will ensure a more equal and



Commercial Bank of God? Islamic Banking and Law & Religion in Kenya

Roseline K. njogu

Commercial Bank of God? Islamic Banking and Law & Religion in Kenya introduces Islamic banking generally, a practice growing by leaps and bounds in East Africa. Besides explaining the nuances of Sharia compliant transactions, the book lays out the legal, social and religious context and framework that the (arguably) novel practice must navigate in order to flourish in the region. It explores the question of church (religion) and state relationship, in particular the place of Islamic law in Kenya. This is a good read for the law and business student and teacher, practitioner, banker, business person, and law and policy maker.

Fiscal Policy For Financing Sustainable Development In Africa

By Catherine Ngina Mutava​

Africa is at a critical juncture in its development trajectory. Policies adopted now will determine how quickly the continent accelerates growth and creates prosperity for all. In 2015, African countries signed up to two important development agendas: the global 2030 Sustainable Development Goals (SDG), which aims to leave no one behind as
countries develop, and the African Union’s Agenda 2063, which sets out a blueprint for the “Africa we want”. A decade away from the SDG endpoint, African countries continue to search for policy mixes to help accelerate the achievement of these targets. However, for many countries, financing remains the biggest bottleneck with implementing capacity a close second.

Terror, Power and the Legitimacy of the State

Roseline n. njogu & Makambo Makabila

Bodies. Cold bodies. We are still burying the bodies of some of the 147 students killed on 2 April at the Garissa University terror attack. We are a country in mourning…unfortunately; we seem to be in perpetual mourning. The flag is flying at half-mast too often. The Mpeketoni attack of July 2014 left 80 Kenyans dead. And the notorious West Gate Mall attack of September 2013 left at least 67 persons (including children) dead after a harrowing 80-hour hostage encounter. Al-Shabaab claimed responsibility for the attack, asserting that this was retaliation for Kenya’s offensive attack on it in Somalia.

Use KRA to fight corruption

By Catherine Ngina Mutava

What you need to know:

  • Despite its sometimes infuriating systems, the KRA is one of the more efficient government agencies in Kenya, thanks to the reforms put in place by the Mwai Kibaki administration.
  • With the new Tax Procedures Act in place and the recent ruling that illegal income is taxable, the KRA may just be best placed to slay the dragon.
  • One need not be a psychic to know that most of the beneficiaries of corruption do not pay taxes on their loot. The penalties for tax evasion under the new Tax Procedures Act include fines of up to Sh10 million and/or imprisonment of up to 10 years.
  • All the KRA needs to do is trace one of the beneficiaries of corruption and prosecute him for tax evasion.
  • Human beings are innately self-preserving and few would turn down an offer to provide information on their co-conspirators if it meant no time or reduced time served as a guest of the State.

Recognising come-we-stay marriage is the best way to protect our women

By Roseline Njogu​

While I was growing up, I didn’t have a clear picture of my dream wedding like many young girls do. But I always knew I would float down the aisle in cascades of lace, to meet my profusely sweating knight in shining armour at the altar.Two and something years ago, I did, sans the said perspiration on my Mr Right’s part.

I’m a hopeless romantic, who hasn’t been cured by marriage, and I believe the union between man and wife must be entered into with trepidation, and much soul-searching.

The true price of management fees

by Catherine Ngina Mutava

Tax treaties are supposed to serve two purposes. They are meant to avoid double taxation and to prevent tax evasion. In practice, they all too often turn out to be double non-taxation agreements.

We Must Seek Ways To Pay The Family Its Dues As A Factor Of Economic Production​

Roseline K. Njogu

At a recent public lecture, Judy Thongori, family law mogul, claimed that the economy rests on the back of the family. From her experience, she narrated instances where executives, entrepreneurs, and bureaucrats failed to perform at  critical moments because of ongoing family problems. Linking productivity to  one’s family’s wellbeing is hardly news, but the linkage of that wellness to our macroeconomics gives me pause. It reconstitutes the family into a factor of production

Review of Tax Treaty Practices and Policy Framework in Africa

By Catherine Ngina Mutava​

In recent years, tax treaties concluded by sub-Saharan African countries have become more residence-based with fewer provisions allocating taxing rights to the source countries. This trend is observed in treaties signed with OECD countries in particular. For countries which are capital importers, as is the case with most African countries, this means that these countries have been slowly ceding their taxing rights over income earned within their jurisdiction. This could be deliberate as the countries try to attract foreign direct investment, or it could be the result of a lack of policy to guide treaty negotiations. In the countries we reviewed, the latter reason seemed to prevail. 

From this study, it is apparent that many sub-Saharan African countries do not have a treaty policy in place. The lack of a policy creates ambiguity on matters such as who should be involved in negotiating and concluding tax treaties, which countries are viable treaty partners, and the minimum tax treaty terms that a country should contend for. This provides room for political and elite capture of the negotiation process and leads to the conclusion of treaties without adequate consideration of their technical implications, which could therefore be detrimental to the country.