This study evaluates the redistributive and welfare effects of reforms in indirect taxes in Rwanda. Specifically, its aim is to determine the effects of the 2002 reforms of the value added tax (VAT) rate on aggregate household welfare; assessing the impact of this reform on welfare distribution...

Creating distributional national accounts (DINA; e.g. Piketty, Saez, and Zucman 2018) requires the allocation of all government expenditure to individuals in order to compute their post-tax, post-transfer income. A sizeable part of government expenditure is in-kind spending, either in the form of...

We measure country welfare by an index number calculated from welfare components like GDP per capita and expected length of life. We rank countries from high to low welfare using such estimated welfare indices. In such calculation the chosen welfare components, the procedures used to normalize...