Taxation Research Papers/Topics

Effect of capital gains tax on performance of real estate businesses in Mavoko municipality, Machakos County

Abstract: The current study sought to establish the effect of capital gains tax on performance of real estate businesses in Mavoko Municipality, Machakos County. Capital gains tax was first introduced in Kenya in the year 1975 but suspended later in 1985 with an objective of spurring investment in real estate as well as in the securities market. The real estate property market has been booming since its suspension in 1985. However, after nearly 30 years of suspension by the Kenyan Parliament...

Diversity, Ecology And Altitudinal Distribution Of Corticolous Lichens In Mount Kenya Tropical Montane Forest

ABSTRACT While recent studies indicate a high diversity of lichens in the tropical regions of the world equaling or even surpassing that of temperate areas, studies of lichens in these regions remain rare and Kenya is no exception. The aim of this study was to enhance our knowledge of lichen diversity in Mt. Kenya forest. Diversity, composition and altitudinal distribution of corticolous lichens was evaluated in Chogoria a wet forest type and Sirimon a dry upland forest. At every 200m elevat...