income tax reform -- Erosion of the individual income tax -- The comprehensive income tax concept -- Tax reform in the United … security -- Evaluation of the US social security system -- Implications of international tax trends -- World tax reform …

-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax … regime. The analysis shows that the reform enhances the disposable income of many workers, albeit at the expense of reduced … government revenue. At the population level, the reform predominantly benefits the highest income deciles, who constitute the …