Browsing by Subject "Garn-Ina rationality measure"

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Monetary De-measurement of taxation using cogni-economic pressure coefficient on a continuous progressivity model: towards equitable taxation for Kenya

Kiraka, Stanley (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 ...