Ezemenari, Kene; Kebede, Ephraim; Lahiri, Sajal - 2012
The inflow of large quantities of foreign aid into Rwanda since 1994 can have potential adverse effects such as aid … Rwanda to show, in line with other studies in the literature, a negative relationship between increased aid and the tax rate …; but the magnitude of the effects are extremely small. In the case of Rwanda, reforms to the tax administration and …