Showing all Projects in Rwanda

  • Project

    Remote sensing for measuring housing supply in Kigali

    In Kigali, data on the building stock of the city is poor. This inhibits efforts towards land valuation, and the increased tax revenues that can arise from that. This project tested the potential of remote sensing, specifically satellite imagery, as a cost-effective way to monitor the city’s building stock, and how it has changed over time. Researchers created a...

    30 May 2018 | Felix Bachofer, Sally Murray

  • Project

    State support for the agricultural sector in the EAC

    As the members of the East African Community (EAC) negotiate the harmonisation of their domestic and border tax policies, agriculture and food security remain among the prioritised key areas of cooperation. Given the vital role of the agricultural sector and the importance of improving food security in EAC countries, policymakers face strong political incentives to consider...

    21 Feb 2018 | Kym Anderson, Signe Nelgen, Derek Apell

  • Project

    Fiscal impacts of a presumptive tax for microenterprises in Rwanda

    This report examines the impact of the 2012 reform to micro and small enterprise tax law, which created a presumptive ‘flat fee’ regime in both Personal Income Tax (PIT) and Corporate Income Tax (CIT). In this regime, taxpayers whose turnover falls within a given band pay a fixed liability, with a zero marginal tax rate. Subsequent years have seen growth in both...

    9 Nov 2017 | Nada Eissa, Sally Murray, Andrew Zeitlin

  • Project

    Strengthening consumers' participation in VAT compliance strategies in Rwanda

    This project seeks to develop a better understanding of the potential for strengthening consumers’ participation in VAT compliance strategies in Rwanda. This research involves a collaboration with the Rwanda Revenue Authority to investigate how consumer-based enforcement approaches can boost the enforcement capacity of the government.  We will contextualise international...

    25 Oct 2017 | Francois Gerard, Joana Naritomi, Andrew Zeitlin, Anders Jensen

  • Project

    Analysing the impact of the Kigali Special Economic Zone on firm behaviour

    Analysis of the impact of Special Economic Zones (SEZs) on economic performance remains limited. The Rwandan government requested an assessment of the Kigali SEZ’s effectiveness on firm behaviour. The study shows SEZs should be viewed as growth catalysts rather than small, separate pockets of economic activity. The study’s recommendations were integrated in...

    6 Oct 2017 | Victor Steenbergen, Beata Smarzynska Javorcik

  • Project

    Reaping the benefits of Electronic Billing Machines

    Electronic Billing Machines (EBMs) enable revenue authorities to monitor formal business transactions and thus offer the potential to improve VAT compliance. However, because firms can choose not to issue receipts or issue false receipts, EBMs do not offer truly objective tax reporting and have thus offered limited benefits to tax collection. Using examples from Rwanda,...

    13 Sep 2017 | Victor Steenbergen

  • Project

    Improving supplier development linkages in the ‘Made in Rwanda’ policy: The potential of a Local Content Unit and a Firm Database

    The Government of Rwanda has recently drafted a “Made in Rwanda” (MiR) Policy. This seeks to improve the overall trade balance by improving perceptions of Rwandan products within Rwanda, promote nascent industries, and boost productivity of exporting sectors (MINEACOM, 2017). Improving linkages between domestic suppliers and large exporting firms is a critical...

    13 Sep 2017 | Victor Steenbergen, John Sutton, John Spray

  • Project

    Informing a cashless economy strategy for Rwanda

    Using cash as a means of payments costs national economies 1.5% of GDP. Yet, 85% of global consumer payments continue to be made in cash, according to a 2015 MasterCard Foundation Advisors Report. The underlying factors for the dominance of cash-based transactions vary from country to country and originate from both supply-side and demand-side considerations. The objective...

    26 Jul 2017 | Kasim Ggombe

  • Project

    Evaluation of the Common External Tariff (CET) of the East African Community (EAC) from Uganda and Rwanda's perspective in 2017

    Regional trade integration is a pillar of East African Community partner states’ trade policies, including Uganda and Rwanda. The Customs Union, a first milestone in the regional integration process, was adopted in 2005, committing member states (initially Kenya, Uganda and Tanzania) to the adoption of a Common External Tariff (CET). Uganda has now had twelve years of...

    19 Jul 2017 | Garth Frazer

  • Project

    Using a decision support model to identify export opportunities for Rwanda

    Expanding exports has become an urgent government priority in Rwanda in order to reduce a growing trade imbalance, ensure non-farm job creation, and improve economic growth. This is also reflected in Rwanda’s strategic plans, with the national export strategy for 2015-18 proposing a 20% annual rate of export growth (MINICOM, 2015). The main objective of this project is to...

    14 Jul 2017 | Wilma Viviers, Martin Cameron