Estimation of NTA for Kenya using 1994 data: selected results and discussion of their policy implications
Germano Mwabu, University of Nairobi
Moses Muriithi, University of Nairobi
Abstract The paper estimates Kenyan NTA for 1994. Age-consumption and tax profiles are presented, and briefly compared with estimates for other countries. It is argued that despite the data challenges confronted in deriving the estimates, they nonetheless provide a reliable basis on which policies for restructuring private and public expenditures to achieve MDGs and the more general development goals can be designed and implemented. Further research on construction of Kenyan NTA using data from other years is recommended.