This study evaluates the redistributive and welfare effects of reforms in indirect taxes in Rwanda. Specifically, its aim is to determine the effects of the 2002 reforms of the value added tax (VAT) rate on aggregate household welfare; assessing the impact of this reform on welfare distribution...

Fundamental innovations are needed in order to achieve sustainable development. The actors who implement sustainability innovations are called sustainability entrepreneurs. In the first part of this paper, a conceptual framework for sustainability entrepreneurship is developed. It is suggested...