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Articles on cash flow

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A simpler company tax system would collect more and could fund a lower rate. Shutterstock

Here’s a long-term budget fix that would boost investment: replace company tax with cashflow tax

The budget looks good, for now. But the surge in taxable profits will subside as companies find ways to shift profits offshore. We’ve come up a better way to tax onshore what happens onshore.
A Kenyan woman does a financial transaction using her mobile phone. Africaknows/Joshua Wanyama

Why financial inclusion needs a new frontier – asset building

Financial inclusion has so far focused on enhancing a poor person’s cash flow. But it needs to involve more. Not enough consideration is given to encouraging poor people to build assets.

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