The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

TaxDev helped inform the policy actions taken by Rwanda in immediate response to COVID-19 in April and May 2020.

TaxDev and officials in Rwanda’s Ministry of Finance and Economic Planning worked together to advise the Tax Policy Committee on various tax policy response options available to Rwanda and their relative merits. The advice was supported by analysis of tax revenue impacts of the policy options, including how they were expected to benefit businesses, whether they were well targeted, their fairness, how they would be implemented and any risks from unintended consequences.

Policy ideas were proposed in two rounds: the first providing a basis for discussion with the Tax Policy Committee and the second round following feedback from the Tax Policy Committee as well as a review of interim measures taken in other countries.

As part of this process, TaxDev collaborated with the Rwanda Revenue Authority to examine the expected revenue impact of some proposed policy options, with one policy proposal requiring more detailed analysis using taxpayer micro-data to inform its design.

Published on: 10th May 2020

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