Research study on tax, inequality and the question of land justice in Kenya

TERMS OF REFERENCE (TOR)

1. INTRODUCTION

The Kenya Human Rights Commission (KHRC) is a non-governmental organization established in 1992 to promote the protection and realization of human rights in Kenya. KHRC's mandate is to create a rights-conscious society that upholds the dignity of all people by advocating for legal reforms, civic education, and the empowerment of marginalized communities. KHRC has been at the forefront of challenging injustices such as corruption, public finance mismanagement, impunity, land rights violations, and the failure of governance institutions to protect vulnerable groups.

KHRC is commissioning a study on Tax, Inequality, and the Question of Land Justice in Kenya, aligning with its mission to address structural inequalities and promote social justice. Land has been at the core of historical injustices in Kenya, deepening wealth disparities and undermining human rights. KHRC acknowledges that wealth taxation—particularly through equitable land reform and reparative justice—offers a vital pathway to addressing these inequalities and advancing sustainable and inclusive development.

2. BACKGROUND TO THE STUDY

Land in Kenya remains a contentious issue tied to colonial legacies, post-colonial elite capture, and ongoing neo-colonial exploitation. The land injustices, coupled with neoliberal economic policies, continue to deepen inequality. Therefore, as global discussions on wealth taxation gain momentum, there is a unique opportunity for Kenya to address its land inequality through reforms that also support tax justice. This study will explore how integrating land justice into tax policies can help reduce inequality, promote sustainable development and create a fairer society. The study will contribute to KHRC's advocacy work in pushing for policy changes that align with human rights standards and promote social equity. By addressing wealth disparities rooted in land injustices, KHRC aims to strengthen its policy interventions and broaden its impact in promoting fair tax systems that ensure all citizens, especially marginalized communities, benefit from national development.

3. OBJECTIVES OF THE STUDY

The overall objective of this study is to examine the intersection of land justice and tax justice in Kenya, with a focus on how addressing land injustice through wealth taxation can contribute to reducing inequality and promoting social justice.

Specific objectives include:

1. Develop legal and reparative justice arguments that link land justice with equitable development and taxation.
2. Conduct a cost-opportunity analysis of the potential economic and social impacts of land justice on disenfranchised communities.
3. Propose actionable policy recommendations that integrate land justice into tax reform efforts, aiming to reduce inequality and foster sustainable development.

4. SCOPE OF WORK 

The consultant(s) will:

1. Conduct a comprehensive literature review on the intersection of land and tax justice, focusing on Kenya and other relevant contexts.
2. Review Kenya’s legal and policy frameworks on land ownership, wealth taxation, and tax justice.
3. Develop case studies highlighting specific instances of land injustice and their socio-economic consequences.
4. Conduct stakeholder consultations with legal experts, land rights activists, policymakers, and affected communities to gather insights and recommendations.
5. Analyze how wealth taxation, particularly on land, can contribute to reparative justice and equitable national development.
6. Prepare and submit a draft report for review and feedback.
7. Incorporate feedback into a final report, providing legal, economic, and policy recommendations to KHRC and other relevant stakeholders.

5. METHODOLOGY

The study will use a mixed-methods approach, combining both qualitative and quantitative research techniques. Key methodologies include:

1. Literature Review: Analysis of existing studies on land injustice, wealth taxation, and tax justice.
2. Legal and Policy Analysis: Evaluation of Kenya's land laws, tax policies, and international best practices.
3. Case Studies: Development of real-life examples of land injustice in Kenya and their economic implications.
4. Stakeholder Consultations: Interviews with legal experts, policymakers, land rights advocates, and community members.

6. DELIVERABLES 

The consultant(s) will deliver the following: -

1. Inception Report - Detailing the methodology, work plan, and timeline for the study, including an initial literature review.
2. Draft Report - A comprehensive draft covering the literature review, stakeholder insights, case studies, legal analysis, and preliminary recommendations for feedback.
3. Final Report - The final version of the report incorporating feedback, including detailed analysis, policy recommendations, and practical strategies for integrating land justice into Kenya’s tax reform agenda.
4. Presentation of findings - A formal presentation to KHRC and other relevant stakeholders summarizing key findings and recommendations.

7. TIMEFRAME

The study is expected to take 8 weeks from the start date. The key milestones are:

• Inception Report: Within 2 weeks of contract signing
• Draft Report: 4 weeks from the start date
• Final Report: 6 weeks from the start date
• Presentation of Findings: Within 8 weeks

8. QUALIFICATIONS AND EXPERIENCE

The ideal consultant(s) should possess the following qualifications:

1. A Master’s degree or higher in law, economics, public policy, or related fields.
2. Proven expertise in land rights, taxation, and social justice in Kenya or similar contexts.
3. Demonstrated experience in policy research, particularly related to human rights, wealth taxation, and development.
4. Excellent writing and communication skills with the ability to present complex issues in a clear, accessible format.
5. Prior experience working with civil society organizations or human rights commissions is an advantage.

9. SUBMISSION OF PROPOSALS

Interested consultants should submit the following documents:

• Technical Proposal outlining the approach and methodology for conducting the study.
• Financial Proposal including a detailed budget breakdown.
• CV(s) of the consultant(s) demonstrating relevant experience and qualifications.

10. DEADLINE FOR SUBMISSION

All proposals should be submitted to KHRC by Thursday 17th October 2024 via consultancy@khrc.or.ke Only shortlisted candidates will be contacted for further discussions.