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- Dr. Lyla Latif

The Lure of the Welfare State following Decolonisation in Kenya

Chapter 12 The lure of the welfare state following decolonisation in Kenya

The chapter argues that historical inequalities in the design of the tax system have been buffered against subsequent change by the post-colonial states because of the imperial vision set out through the Organisation for Economic Co-operation and Development (OECD) of keeping former colonies subordinate to European political and economic needs. The post-colonial focus on revenue mobilisation in order to finance domestic economic growth put pressure on the newly independent state to identify its own sources of revenue, failing which it would resort to borrowing from its previous colonisers. The debt conditions shaped the ordering of a domestic economy dependent on international financial institutions of the OECD that were heavily inclined towards revenue extraction and capital flight. Effectively, the colonial tax model that prioritised a fiscal system based on supporting the (global) economic market over welfare was thus entrenched. Taxation continues to be viewed as the fiscal tool to support private sector growth and foreign direct investment upon which welfare would be contingent.

Uploaded by Dr. Lyla Latif
I have expertise in public finance and redistribution. My research, legal practice and publications focus on the physical and digital creation, movement, allocation and taxation of wealth, income, profits and revenue towards development needs and advancing progressive tax systems. I also train on international business taxation and on curbing illicit financial flows. My work has benefited African based and international advocacy organisations and think tanks; informed policy and law making at government level and provided pan-African specialist insight to international financing organisations. Outside Africa, I have studied and published on the tax systems of Afghanistan, Bangladesh, Sri Lanka, the UAE and Qatar. I have supported capacity building, strengthening tax literacy and redefining norms around revenue mobilisation, financial flows, digitalisation, realising rights, financing and implementing SDGs, redistribution and fiscal systems in Africa. I am a first-class law graduate from the University of Nairobi, with a double Masters; one in public finance and financial services law and another in public policy and development. I have a PhD in wealth tax and financing public health. As the Chief Executive of Lai'Latif & Co Advocates, I have crafted a unique legal practice that not only excels in corporate and international taxation, and transactions law but also uplifts underprivileged women through a philanthropic wing powered by zakat. My dedication to social justice extends to my prominent roles on the boards of the Tax Justice Network (UK) and the International Lawyers Project. My expertise has been instrumental in shaping tax doctrine and practice in East Africa, as a member of the East Africa Law Society's inaugural Tax Law Committee. I am also a trainer with Capabuild, Rotterdam's premier tax capacity building organisation, imparting my knowledge of international tax norms and rules to revenue authorities in Botswana, Indonesia, and Kenya. As the visionary Chair and co-founder of the Committee on Fiscal Studies, I lead a team of brilliant minds in our quest to reform and strengthen tax systems in the global south. Through research, policy advocacy, capacity building, and tax trainings, I strive to bridge the knowledge gap and empower developing nations to build more robust and equitable fiscal systems. In October 2023 I was appointed by the Ministry of Information, Communications and Digital Economy of the Republic of Kenya to lead on developing a roadmap and regulations for creating an enabling environment for emerging technologies (AI, IoT, 5G) and data governance in Kenya. I have also designed for Tax Justice Network Africa an Anti-IFF Policy Tracker for AU Member States to pilot and evaluate the extent to which their laws, institutions and cross border exchange of information is robust in preventing IFFs.
Publication Details
Date Of Publication:
Author:
Lyla Latif
Country:
Kenya
Languages: English
Category:
Tax and the International Financial Architecture
Resource Type:
Publications
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