Publications

Financing Africa: Fiscal Systems for Development

by Prof. Attiya Waris published 2019

A compelling exploration of how taxation, debt, and public spending can shape Africa’s future. Drawing on case studies from all 54 African countries, the book illuminates the importance of transparent, effective fiscal systems in supporting development, unity, and shared prosperity.

“Professor Waris’ clearheaded insights are a boon… This book provides resources for journalists to help keep issues of public interest on the front page.” — Will Fitzgibbon, International Consortium of Investigative Journalists

Tax and Development: Solving Kenya’s Fiscal Crisis through Human Rights

by Prof. Attiya Waris published 2013

Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the publics’ acceptance of the state’s right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.

“Professor Waris’ clearheaded insights are a boon… This book provides resources for journalists to help keep issues of public interest on the front page.” — Will Fitzgibbon, International Consortium of Investigative Journalists