Evaluating the impact of the 2023-2024 personal income tax reform in Rwanda: An analysis using tax-benefit microsimulation modelling

Antoine de Mahieu, Jesse Lastunen, Jeannette Mukangango and Theogene Harerimana

No wp-2023-73, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy. This study examines the fiscal and distributional effects of the personal income tax changes, employing a newly-created tax-benefit microsimulation model for Rwanda.

Keywords: Income tax; Poverty; Inequality; Rwanda; Microsimulation (search for similar items in EconPapers)
Date: 2023
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