Review of the Kenya Tax Exemption Policy on Disability and Role of Family Caregivers

Date of Conferral





Public Policy and Administration


Boris Bruk


Persons with severe disabilities in Kenya face challenges in terms of engaging in economic activities and heavily rely on close relatives for assistance. Kenya tax exemption policies apply to individuals living with disabilities with incomes while disregarding family caregivers. The purpose of this qualitative study was to examine roles of family caregivers in the lives of individuals living with disabilities and the impact of introducing tax exemptions to caregivers. The theories that were used for this study were the policy feedback theory, which involves what happens after adopting a policy in terms of resources and interpretative effects, and the social justice theory, which involves equitable distribution of resources while recognizing diversity in society. The study involved using a phenomenological approach, with one research question involving the impact of introducing tax disability exemptions on caregivers of individuals living with disabilities. The research sample consisted of 17 working family caregivers of individuals living with severe disabilities in Nairobi, Kenya. Data were collected via semi-structured interviews and analyzed using qualitative analysis. Main themes of the study were financial support, social support, physical support, financial relief, improved welfare, and accessibility. Findings indicated that introducing the disability tax exemption to caregivers leads to financial relief, improved welfare, and accessibility. The study includes insights to aid positive social change through the government, policymakers, and implementing institutions in order to develop policies on disability tax exemption in Kenya that factor in caregivers.

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