Completed Project

The impact of mobile money taxation on financial inclusion: The case of the Kenyan excise duty

This study will examine the impact of the mobile money excise duty applied by Kenya in 2013 and modified in 2018 on financial inclusion (transaction values, volumes, agents) with a time series estimation based on monthly data from 2007 to 2022.

Researchers

Marco Carreras

Marco Carreras is an economist by training and works in development economics, focusing on development banks, agricultural economics, energy and corporate taxation. He is a post-doctoral fellow working on the DIGITAX team in the ICTD.

Awa Diouf

Awa is a Postdoctoral Researcher at the ICTD and an economist specialising in public finance in developing and transition countries. She holds a doctorate from the Université Clermont Auvergne in France, and the Initiative Prospective Agricole et Rurale (IPAR), a think tank based in Senegal.

Fabrizio Santoro

Fabrizio is a Research Fellow at the Institute of Development Studies, and the Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.
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Project Outputs

Working Paper
Taxing Mobile Money in Kenya: Impact on Financial Inclusion