Browsing by Subject "Cogni-economic Pressure Coefficient"
Now showing items 1-1 of 1
Monetary De-measurement of taxation using cogni-economic pressure coefficient on a continuous progressivity model: towards equitable taxation for Kenya (Strathmore University, 2019-08)Taxation by governments derives from subjects earnings measured in monetary terms a principle anchored in financial accounting. The canon of equity, sometimes referred to as ability to pay remains monetary. However, equal ...