Taxation and Domestic Free Trade
In this paper it is argued that the domestic division of labor and trade is organized according to the same principle as the international division of labor and trade – the Ricardian comparative advantages. After all, the ultimate source of these comparative advantages is the individual. The comparative advantages of individuals then lend themselves to groups of people, companies, regions and countries. It is these that make it worthwhile for people to cooperate on any larger scale at all; we all rely on them and they imply that there is room for everyone in society. But just as tariffs ruin the international division of labor, taxes and similar domestic government interventionism destroy the domestic division of labor among people. This is illustrated by means of the ‘division of labor condition’, where taxes enter as a possible restriction to trade, thus creating a Darwinist society of the survival of the fittest. The least productive individuals and those who face the highest barriers to trade run the risk of ending up on the outskirts of society. The more productive ones will run the risk of overreaching as they are forced to perform more and more tasks themselves. The result is not only more home labor and more black markets, but also real barter and situations where nothing gets done at all. To restore the division of labor, and to make room for everyone who wants to participate in it, it is argued that removing barriers to domestic trade is the only possible option.
An assesment of the challenges facing property tax collection system: a case study of kinondoni municipal
Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Degree of Master of Science in Accounting and Finance of 
Mzumbe University
An assessment of the Impact of Devolution on Women Empowerment in Nakuru County
-Women have been grossly marginalized in organs of decision-making and governance structures. The Constitution of Kenya has sought to bridge this gap by providing both women and men the right to equal treatment, including the right to equal opportunities in political, economic, cultural and social spheres. However, gender equality has not been achieved and women are still lagging in terms of decision making processes. The main objective of the study was to detemine the impact of devolution on women empowerment in Nakuru County. The study found that substantive women representation, development of programs and accessibility of services had a positive effect on the women empowerment in Nakuru County. The study also found out that increased accessibility of Services by women influenced women empowerment, this study also concludes that the introduction of development programs had the greatest impact on women empowerment in Nakuru County. The study recommends that more programs targeting women should be introduced as these have the greatest impact on women empowerment. The findings may be used to make conclusions and recommendations.