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Publications (25)
Working Paper
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– A comparative perspective
We examine the distributional effects of the COVID-19 pandemic and associated tax-benefit measures in seven sub-Saharan African countries, focusing on the onset of the crisis.We evaluate impacts on disposable incomes, considering variations across income groups; assess the effectiveness of tax...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– The Rwandan case
Part of Journal Special Issue
Fiscal state capacity
Working Paper
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– An analysis using tax-benefit microsimulation modelling
Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda’s government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of broader...
Report
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This report documents RWAMOD, the SOUTHMOD model developed for Rwanda. It describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. It concludes with a validation of RWAMOD results against...
Technical Note
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– The case of Girinka in Rwanda
SOUTHMOD tax-benefit microsimulation models may in some cases oversimulate taxes or benefits, generating greater expenditure, a greater number of beneficiaries, or greater amounts of taxes or taxpayers than reported in administrative data. Drawing on an example of a social benefit policy in Rwanda...
Working Paper
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– The cases of Rwanda and Cambodia
This paper examines previously under-explored links between two aid-nurtured ideals. ‘National ownership’ and ‘local participation’ both aim to increase recipient influence and thereby address the inherent inequality of the aid relation. Questioning the common assumption of synergy, we analyse the...
– Meet our tax-benefit microsimulation team in Rwanda!
How can Global South countries improve their tax and social protection systems? One way is to take advantage of tools that help assess the impact of different policies. Rwanda is the latest country to join the SOUTHMOD collaboration, which will enable UNU-WIDER and Rwanda Revenue Authority (RRA) to...
Working Paper
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– A feasibility study
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more comprehensive...
The Rwandan government introduced the Vision 2020 Umurenge Programme (VUP) with donor support in 2008. The VUP comprises public works, unconditional direct support for those unable to work, and a financial services component that promotes financial literacy and provides credit. This new elite...
Journal Special Issue
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Building knowledge about migration governance and policy in the Global South is a priority for research and policy. The studies in this special section offer both new empirical insights and new frameworks for analysis, with key policy implications, that can enrich our discussion of these topics...
Working Paper
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– From devastation to services-first transformation
Since civil war and genocide left the country in ruins, Rwanda has undergone a remarkable transformation. Growth rates since 1995 have averaged 8 per cent annually, poverty rates have fallen, maternal and child health have improved, and infrastructure and public institutions have been rebuilt. This...
Working Paper
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We use unique high-frequency Government of Uganda and Government of Rwanda tax administration datasets to map the characteristics of ‘industries without smokestacks’ in East Africa. First, we find firm size appears to be crucial for successful industries without smokestacks in services and agro...
Working Paper
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– A synthetic control approach
I examine impacts of general budget support in 12 countries using the synthetic control approach. First, I analyse changes in government expenditures on health before and after the introduction of budget support. Second, I look at neonatal mortality (a presumed proxy for improvements in health...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Part of Journal Special Issue
Aid to Support Fragile States
Working Paper
pdf
Rwanda and Burundi have both emerged from civil wars over the past 20 years and foreign donors have provided significant contributions to post-conflict reconstruction and development in the two countries. Yet although Rwanda and Burundi share several important characteristics, the social, political...
Displaying 16 of 25 results