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Child Rights Governance: Missed Taxation Opportunities to Improve Investment in Children in Africa: Case analysis of Kenya, Sierra Leone and Zambia

Many governments cite a lack of sufficient resources as the reason for their inability to implement children’s rights according to their obligations under the United Nations Convention on the Rights of the Child (CRC). Yet, findings from this study indicate that many African governments have not fully utilized the potential of taxation to mobilize sufficient resources to invest in children.

In spite of recent economic growth experienced by Kenya, Sierra Leone and Zambia, the study reveals that all three countries are yet to realize the full potential of taxation. The Ebola outbreak in Sierra Leone in 2014 significantly affected economic growth in the country and subsequently tax revenue. In all three countries, a lot of potential tax revenue has been lost through internal and external challenges.

This policy brief provides an analysis of examples from Kenya, Sierra Leone and Zambia on missed taxation opportunities. From these findings, recommendations are drawn for the governments of all three countries on how to utilize taxation for investment in children and the realization of obligations under the CRC.

Published 2015-04-15

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