Tax and Development: Solving Kenyas Fiscal Crisis through Human Rights


Book Description

Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the publics acceptance of the states right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.




Tax and Development


Book Description

Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the publics- acceptance of the state-s right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.




Tax & Development


Book Description

Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the publics' acceptance of the state's right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.




Tax, Inequality, and Human Rights


Book Description

In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.




Climate change justice and human rights: An African perspective


Book Description

Populations in Africa are vulnerable to both the direct and indirect adverse effects of climate change that are of human rights significance. The urgency for states in Africa to implement climate interventions while they face developmental challenges, however, raises questions of ‘justice’ or ‘fairness’ between the developed and the developing states. Consequently, interrogating how the human rights paradigm may respond to negative implications of climate change and its ‘fairness’ is important as states continue to engage with the climate change standard setting. This edited volume critically interrogates human rights paradigm as an intervention to secure climate change justice for vulnerable populations; analyses regional protection against human rights consequences of climate change; and assesses emerging interventions based on domestic regulatory frameworks on climate change in selected states in Africa.




Natural Resources and Human Rights


Book Description

Examining the role human rights can play in the regulation of natural resource management, this book shines light on the duties of states and private actors when exploiting natural resources and the procedural rights of affected citizens.




Human rights and democratic governance in Kenya: A post-2007 appraisal


Book Description

This publication is a collection of essays on human rights and democratic governance in Kenya in the period after the 2007 post-elections violence. After surviving the trauma of electoral violence, the country soon embarked on a journey towards reconstruction by engaging in, among other things, intense re-evaluation of the then existing system of laws and institutions. In the process, the daunting task has been to reverse the flawed systems that have been in existence for many decades and in their place entrench systems that would promote and respect democratic governance and human rights. This publication, therefore, documents the extent of the country’s reconstruction since 2007, and makes recommendations for the way forward for the recovery of the state.




Financing Africa


Book Description

Financing Africa’s development requires ingenuity, discipline, and an understanding of fiscal systems – the entirety of government revenues and expenditures, including taxation and debt. This book makes fascinating what might seem at first glance complex. It describes diverse approaches that have been adjusted to local circumstances across the continent and reflects on the push to unite and harmonise toward African union. Africa is rich, yet resources are lost through loopholes in fiscal systems. Financial resources come from the people, are not unlimited, and do not come easily or without cost. Africans must therefore cherish these resources and use them in nation-building and national and regional development. Efficient, effective, transparent and accountable fiscal systems that are fair and just will go a long way toward financing Africa’s development. Using examples from all of Africa’s 54 countries, the book makes fiscal matters real and understandable for people, no matter their field. It demonstrates the importance of fiscal law and policy for development and the impact it has on individuals, communities, nations, regional groupings, and the continent.




COVID-19 and the Right to Health in Africa


Book Description

This collection draws upon a range of thematic and regional case studies and uses the right to health as a normative framework to explore the devastating impact of the COVID-19 pandemic in Africa. Drawing lessons from across the continent, the book discusses the challenges faced by African states seeking to ensure the availability, accessibility, and quality of health care in the context of the COVID-19 pandemic. In particular, the volume explores the impact of the pandemic on the right to health of vulnerable and marginalized groups, such as women, children, elderly persons with disabilities, refugees and asylum seekers, and people from disadvantaged communities. Due to the poor funding of the healthcare systems, access to health-related services was limited to these groups in many African countries, thereby leading to avoidable COVID-19-related deaths through shortages of vital supplies, including diagnostic tests, ventilators, and oxygen cylinders. Chapters in the volume also explore the contentious issues of vaccine mandates, equity, resource allocation, and the rights of healthcare providers during the pandemic. This collection will be of interest to students of public health, human rights, and the social sciences, as well as to academics and policymakers with an interest in the nexus between the COVID-19 pandemic and public health policy in Africa.




Governing Kenya


Book Description

This book is authored by some of the renowned scholars in Africa who take on the task to understand how Kenya is governed in this century from a public policy perspective. The book’s public policy approach addresses three general and pertinent questions: (1) how are policies made in a political context where change is called for, but institutional legacies tend to stand in the way? (2) how are power and authority shared among institutional actors in government and society? and, (3) how effective is policymaking at a time when policy problems are becoming increasingly complex and involving multiple stakeholders in Africa? This book provides an updated and relevant foundation for teaching policy, politics and administration in Kenya. It is also a useful guide for politicians, the civil society, and businesses with an interest in how Kenya is governed. Furthermore, it addresses issues of comparability: how does the Kenyan case fit into a wider African context of policymaking? ‘This volume is a major contribution to comparative policy analysis by focusing on the policy processes in Kenya, a country undergoing modernization of its economic and political institutions. Written by experts with a keen eye for the commonalities and differences the country shares with other nations, it covers a range of topics like the role of experts and politicians in policymaking, the nature of public accountability, the impact of social media on policy actors, and the challenges of teaching policy studies in the country. As a first comprehensive study of an African nation, Governing Kenya will remain a key text for years to come’. —Michael Howlett, Burnaby Mountain Chair of Political Science, Simon Fraser University, Canada ‘A superb example of development scholarship which sets aside ‘best practice’ nostrums and focuses on governance challenges specific to time and place while holding on to a comparative perspective. Useful to scholars and practitioners not only in Kenya but across developing areas. I strongly recommend it!’ —Brian Levy teaches at the School of Advanced International Studies, Johns Hopkins University, USA, and the University of Cape Town, South Africa. ‘This book is an exploration of important deliberations - of interest for those of us interested in deepening the understanding of public policy theories and their application within a specific African setting’. —Wilson Muna, Lecturer of Public Policy, Kenyatta University, Nairobi, Kenya ‘This collection of think pieces on public policy in Kenya gives the reader theoretical and practical hooks critical to the analysis of the implementation of the sovereign policy document in Kenya, the 2010 Constitution’. —Willy Mutunga, Chief Justice & President of the Supreme Court, Republic of Kenya, 2011-2016 ‘Governing Kenya provides a comprehensive analysis of public policymaking in Kenya. The book integrates public policy theory with extensive empirical examples to provide a valuable portrait of the political and economic influences on policy choices in this important African country. The editors have brought together a group of significant scholars to produce an invaluable contribution to the literature on public policy in Africa’. —B. Guy Peters, Maurice Folk Professor of American Government, University of Pittsburgh, USA