Overview
I am a public finance law specialist whose research, legal practice and publications have focused on the physical and digital creation, movement, allocation and taxation of wealth, finance and revenue towards development needs. I also inquire into the role of public and private corporations in promoting fiscal responsibility, and towards achieving development needs.
My work has benefited African based and international advocacy organisations and think tanks; informed policy and law making at government level and provided pan-African specialist insight to international financing organisations. Outside Africa, I have studied and published on the tax systems of Afghanistan and Bangladesh. I have supported capacity building, strengthening tax literacy and redefining norms around revenue mobilisation, financial flows, digitalisation, realising rights, redistribution and legal systems in Africa.
I am a first class law graduate from the University of Nairobi, with a double Masters; one in public finance and financial services law and another in public policy and development. I continue to improve on my skills having trained with: Münster University and Leiden Law in international taxation; International Law Institute on international criminal and human rights law; Georgetown Law on human rights litigation and UNITAR on micro finance institutions and their role in financing development.
Currently I am finalising my doctorate at Cardiff Law for submission in 2022 under the supervision of my wonderful professors; John Harrington and Ambreena Manji.
Thank you for reading my profile.
Publication
2022
- Latif, L. 2022. Zakat and the financing of public health in Kenya: An interdisciplinary analysis of human rights law, Islamic law and constitutional law. PhD Thesis, Cardiff University.
2020
- Khan, L. 2020. ‘The evolving ‘thunder’: the challenges around imposing the digital tax in developing African countries. International Journal of DIGITAL TECHNOLOGY & ECONOMY 4(1), pp. 34-50., article number: 4. (10.31785/ijdte.4.1.4)
2017
- Khan, L. L. 2017. Tax, economic development and African democracies: a disquisition on whether taxes improve economic development in African democracies. Lambert Academic Publishing.
- Khan, L. 2017. An explication on broadening the definition and scope of maximum available resources under the general comment 14 of the ICESCR to include Islamic taxation in financing the right to health. Biomedical Journal of Scientific and Technical Research 1(3) (10.26717/BJSTR.2017.01.000314)
- Brolan, C. E., Forman, L., Dagron, S., Hammonds, R., Waris, A. and Khan, L. L. 2017. The right to health of non-nationals and displaced persons in the sustainable development goals era: challenges for equity in universal health care. International Journal for Equity in Health 16(14) (10.1186/s12939-016-0500-z)
- Khan, L. L. 2017. A case study on the application of human rights principles in health policy making and programming in Chereng any sub county in Kenya. Integrative Journal of Global Health 1(1)
2016
- Khan, L. L. 2016. Centralized revenue redistribution as a potential cause of internal conflict in Kenya. Modern Africa: Politics, History and Society 4(1), pp. 91-105.
2015
- Khan, L. L. 2015. Towards establishing fiscal legitimacy through settled fiscal principles in global health financing. Health Care Analysis 23(4), pp. 376-390. (10.1007/s10728-015-0305-z)
- Khan, L. L. 2015. Financing the progressive realisation of socio-economic rights in Kenya. University of Nairobi Law Journal 8, article number: 1.
- Khan, L. L. 2015. Legal and financial responsibility in promoting health equity in Kenya. JKUAT Law Journal 1
2014
- Ooms, G. et al. 2014. Is universal health coverage the practical expression of the right to health care?. BMC International Health and Human Rights 14, article number: 3. (10.1186/1472-698X-14-3)
- Khan, L. L. 2014. The effect of tax amnesty on anti-money laundering in Bangladesh. Journal of Money Laundering Control 17(2), pp. 243-255.
2013
- Ooms, G., Mulumba, M., Hammonds, R., Khan, L. L., Waris, A. and Forman, L. 2013. A global social contract to reduce maternal mortality: the human rights arguments and the case of Uganda. Reproductive Health Matters 21(42), pp. 129-138. (10.1016/S0968-8080(13)42736-2)
- Khan, L. L. 2013. Health rights in the post-2015 development agenda: including non-nationals. Bulletin of the World Health Organization 2013(9), pp. 719-719A. (10.2471/BLT.13.128173)
- Waris, A. and Khan, L. L. 2013. Black money whitening law: a study from Bangladesh. Working paper. Oslo: Norwegian Institute of International Affairs (NUPI).
- Friedman, E. A. et al. 2013. Community engagement: Engaging communities in the post-2015 global health agenda is a necessity for human rights and social legitimacy. In: Samarasinghe, N. ed. Global Development Goals: Leaving No One Behind.. Witan Media., pp. 100-103.
Articles
- Khan, L. 2020. ‘The evolving ‘thunder’: the challenges around imposing the digital tax in developing African countries. International Journal of DIGITAL TECHNOLOGY & ECONOMY 4(1), pp. 34-50., article number: 4. (10.31785/ijdte.4.1.4)
- Khan, L. 2017. An explication on broadening the definition and scope of maximum available resources under the general comment 14 of the ICESCR to include Islamic taxation in financing the right to health. Biomedical Journal of Scientific and Technical Research 1(3) (10.26717/BJSTR.2017.01.000314)
- Brolan, C. E., Forman, L., Dagron, S., Hammonds, R., Waris, A. and Khan, L. L. 2017. The right to health of non-nationals and displaced persons in the sustainable development goals era: challenges for equity in universal health care. International Journal for Equity in Health 16(14) (10.1186/s12939-016-0500-z)
- Khan, L. L. 2017. A case study on the application of human rights principles in health policy making and programming in Chereng any sub county in Kenya. Integrative Journal of Global Health 1(1)
- Khan, L. L. 2016. Centralized revenue redistribution as a potential cause of internal conflict in Kenya. Modern Africa: Politics, History and Society 4(1), pp. 91-105.
- Khan, L. L. 2015. Towards establishing fiscal legitimacy through settled fiscal principles in global health financing. Health Care Analysis 23(4), pp. 376-390. (10.1007/s10728-015-0305-z)
- Khan, L. L. 2015. Financing the progressive realisation of socio-economic rights in Kenya. University of Nairobi Law Journal 8, article number: 1.
- Khan, L. L. 2015. Legal and financial responsibility in promoting health equity in Kenya. JKUAT Law Journal 1
- Ooms, G. et al. 2014. Is universal health coverage the practical expression of the right to health care?. BMC International Health and Human Rights 14, article number: 3. (10.1186/1472-698X-14-3)
- Khan, L. L. 2014. The effect of tax amnesty on anti-money laundering in Bangladesh. Journal of Money Laundering Control 17(2), pp. 243-255.
- Ooms, G., Mulumba, M., Hammonds, R., Khan, L. L., Waris, A. and Forman, L. 2013. A global social contract to reduce maternal mortality: the human rights arguments and the case of Uganda. Reproductive Health Matters 21(42), pp. 129-138. (10.1016/S0968-8080(13)42736-2)
- Khan, L. L. 2013. Health rights in the post-2015 development agenda: including non-nationals. Bulletin of the World Health Organization 2013(9), pp. 719-719A. (10.2471/BLT.13.128173)
Book sections
- Friedman, E. A. et al. 2013. Community engagement: Engaging communities in the post-2015 global health agenda is a necessity for human rights and social legitimacy. In: Samarasinghe, N. ed. Global Development Goals: Leaving No One Behind.. Witan Media., pp. 100-103.
Books
- Khan, L. L. 2017. Tax, economic development and African democracies: a disquisition on whether taxes improve economic development in African democracies. Lambert Academic Publishing.
Monographs
- Waris, A. and Khan, L. L. 2013. Black money whitening law: a study from Bangladesh. Working paper. Oslo: Norwegian Institute of International Affairs (NUPI).
Thesis
- Latif, L. 2022. Zakat and the financing of public health in Kenya: An interdisciplinary analysis of human rights law, Islamic law and constitutional law. PhD Thesis, Cardiff University.
Research
My research is focused on the physical and digital aspects of domestic revenue mobilisation and the closing of revenue leakages. I consider the role of constitutional, African and Islamic fiscal systems approach to financing development. My work takes a heterodox critique to mainstream colonial influenced fiscal regimes and their approach to development. I am currently supporting the UN Independent Expert on Debt and Human Rights and the UN Office of the Special Adviser on Africa on developing proposals to combat corruption and money laundering in Africa.
Expertise
I have 11 years of experience as a litigator, and I am specialised in corporate, commercial, constitutional, finance and administrative law.
Recent Collaborations
- Working with the Tax Justice Network and Kings College London to identify gaps within the international corporate tax architecture that facilitates illicit financial flows through the creation of global wealth chains.
- Working with Kings College London, UNEP, UNFCCC, AfDB, Green Climate Fund, BEIS, Kenyan and Mexican Ministers under the King's Together Seed Award to brainstorm on creating an enabling environment for public-private climate finance and mutual knowledge sharing with a focus on Global South-South exchange and capacity building
- Part of a global collaboration project financed by the European Commission's Directorate-General for Research and Innovation under Grant No. HEALTHF1-2012-305240 on 'Formulating New Goals for Global Health, and Proposing New Governance for Global Health that will allow the Achievement of these Goals.' www.go4health.eu
Legislation Drafted
- Land Registration Act, No. 3 of 2012
- National Land Commission Act, No. 5 of 2012
- Land Act, No. 6 of 2012
- Amendments to the Privatization Act, No. 2 of 2005
Funding Success
- Funding from the World Health Organisation to conduct a study on 'The Extent to which Human Rights Principles are Applied in Health Policy Making and Programming in Chereng'any Sub County in Kenya'.
- Funding from European Commission's Directorate-General for Research and Innovation under Grant No. HEALTHF1-2012-305240 on 'Formulating New Goals for Global Health, and Proposing New Governance for Global Health that will allow the Achievement of these Goals.'
Teaching
- Certification Course for Continuing Professional Development (Law): Mergers and Acquisitions at the Kenya School of Law
- Undergraduate Level: Commercial Law, Securities Regulation, Pensions Law and Consumer Protection Law at the University of Nairobi, School of Law
- Undergraduate Level: Global Problems and Legal Theory, and Evidence Law at Cardiff University
- Masters Level: Global Health: Law and Governance at Cardiff University