In the Kenya Association of Travel Agents‘ estimation, the imposition of VAT on air ticketing services will reduce flight bookings by up to 15%, lead to business closures and with it approximately 12,500 in direct job losses, aggravating the country’s unemployment crisis. Under the economic doctrine of price elasticity, higher prices of goods or services reduce demand. In the air travel sector, this has come to bear in various jurisdictions globally where an increase in ticket prices through taxation suppressed bookings as customers travelled to cheaper destinations or cancelled their plans altogether. Additionally, higher ticket costs led to a reduction…