Njagi, Timothy; Kamau, Mercy; Gitau, Raphael; Onyango, Kevin; Kinyumu, Nthenya; Mathenge, Mary
(Tegemeo Institute, 2013)
The Value Added Tax (VAT) Act, 2013 changed the categorization of animal feeds from the zero-rated category to the taxable category. In this brief, we use the case study of poultry farmers to demonstrate the implications ...