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Description:
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more comprehensive social security arrangements. The paper presents an account of Rwanda's tax and benefit policies as well as a possible underpinning dataset-the Integrated Household Living Conditions Survey-for a tax-benefit microsimulation model, concluding that developing such a model for Rwanda would be feasible.