世界银行-超越预算的增长和就业财政政策：肯尼亚公共财政回顾（英）

Public Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure Authorized © 2025. World Bank Group This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank Group concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Rights and Permissions The material in this work is subject to copyright. Because The World Bank Group encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Any queries on rights and licenses, including subsidiary rights, should be addressed to the Office of the Publisher, The World Bank, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2422; e-mail: pubrights@worldbank.org. Table of Contents Acknowledgments ............................................................................................................................................ 6 List of Acronyms .............................................................................................................................................. 7 Executive Summary .......................................................................................................................................... 9 Chapter 1. The Case for a New Approach to Fiscal Policy in Kenya .................................................................... 19 1.1. Kenya’s Recent Macro-Fiscal Performance ............................................................................................. 19 1.2. Kenya’s Fiscal Policy Performance and Associated Risks .......................................................................... 22 1.3. What Explains Kenya’s Weak Fiscal Policy Performance? ....................................................................... 27 1.4. Toward a New Approach to Fiscal Policy in Kenya .................................................................................. 32 Chapter 2. Strengthening Domestic Revenue Mobilization and Tax Progressivity .................................................. 33 2.1. Toward a More Efficient and Equitable Tax System ................................................................................ 33 2.2. Efficiently and Equitably Taxing Personal Income ................................................................................... 37 2.3. Efficiently and Equita