This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax …'s tax and benefit policies as well as a possible underpinning dataset-the Integrated Household Living Conditions Survey …-for a tax-benefit microsimulation model, concluding that developing such a model for Rwanda would be feasible. …

Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o … life-cycle model, we find that redistribution by taxes and transfers off sets 54% of the inequality in lifetime earnings …

lifetime earnings risk. Based on a dynamic life-cycle model, we find that redistribution through the tax-and -transfer system …In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …