Lennart Flood is a Professor of Econometrics at the University of Gothenburg. His research areas include the econometrics of micro data, labor supply and taxes, micro simulation, pension system, the retirement decision and household savings.
This report evaluates the need for and effect of personal income tax indexation in Rwanda, including an assessment of the effect of changing the number of tax brackets. Using data from social security declarations lodged with the Rwanda Social Security Board (RSSB), this report focuses on the effect of PIT on total tax return in addition to changes in the net income...
1 Jun 2013 | Lennart Flood
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