Ndemezo, Etienne; Baye, Francis Menjo - In: Poverty and well-being in East Africa : a multi-faceted …, (pp. 165-188). 2016
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...