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Reproducibility package for The (Fiscal) Dividend Of Infrastructure: Roads And Revenues In Rwanda

2026
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Reference ID
RR_RWA_2026_632
DOI
https://doi.org/10.60572/c4nn-5d27
Author(s)
Aimable Nsabimana, Abdou Musonera, Daniel Overbeck
Metadata
JSON
Created on
May 19, 2026
Last modified
May 19, 2026
  • Overview
  • Reproducibility Package
  • Description
  • Scope and coverage
  • Disclaimer
  • Access and rights
  • Contacts
  • Information on metadata
  • Citation

    • Overview

    Abstract

    This paper shows that infrastructure investments enhance fiscal capacity. Drawing on a novel dataset combining information on the location and timing of all road upgrades in Rwanda with a decade of administrative tax and census records, we estimate large and significant increases in tax revenues in municipalities near to upgraded roads.These effects are essentially driven by firm entry as well as land value appreciation, captured through taxes on rental income at the local level. Finally, we show that while the additional revenues do not fully recover the central government’s initial investment, local municipalities’ revenues double within six years.

    Reproducibility Package

    Scripts
    Get Reproducibility Package
    File name
    RR_RWA_2026_632
    Zip package
    RR_RWA_2026_632.zip
    Title
    Reproducibility package for The (Fiscal) Dividend Of Infrastructure: Roads And Revenues In Rwanda
    Date
    2026-05
    Dependencies
    Stata dependencies are listed in the ado folder.
    Instructions
    See README in reproducibility package.
    Notes
    Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.
    Source code repository
    Repository name URI
    Reproducible Research Repository (World Bank) https://reproducibility.worldbank.org
    Software
    Name
    Stata
    Version
    19
    Name
    ArcGIS

    Reproducibility

    Technology environment

    Paper exhibits were reproduced on a computer with the following specifications:
    • OS: Windows 11 Enterprise
    • Processor: Intel(R) Core(TM) Ultra 7 165U (2.10 GHz)
    • Memory available: 31.5 GB
    • Software version: Stata 19

    Technology requirements

    Run time: ~4 hours
    Reproduction instructions

    To reproduce the findings in this paper, a replicator must:

    1. Secure Access to Data: Access the datasets not included in the package. See the Datasets section for more details.
    2. Run the Package: Update the working directory in line 23 of the do-file 0_Master_dofile_May2026, and run it.

    Since all the original data cannot be redistributed, the package includes the outputs produced by the authors, which can be used to review the results presented in the paper.

    Data

    Datasets
    Name
    Administrative Tax Records (2011-2022)
    Note
    Source: Rwanda Revenue Authority (RRA). Indicators: Central and local taxes: CIT, PIT, VAT, rental income tax, trade license fees. Time period: 2011-2022. This data was obtained under a data-sharing agreement with the Rwanda Revenue Authority. Replicators wishing to access the data should contact the Rwanda Revenue Authority directly.
    Access policy
    Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.
    License
    Custom license
    Citation
    Rwanda Revenue Authority (RRA). Administrative Tax Records (2011-2022) [dataset]. https://www.rra.gov.rw/en/home. Unpublished data. Accessed June 2024.
    Name
    Rwandan Establishment Census (2011, 2014, 2017, 2019)
    Note
    Source: National Institute of Statistics of Rwanda (NISR). Time period: 2011, 2014, 2017, 2019. This data was obtained under a data-sharing agreement with the National Institute of Statistics of Rwanda. Replicators wishing to access the data should contact the National Institute of Statistics of Rwanda directly.
    Access policy
    Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.
    License
    Custom license
    Citation
    National Institute of Statistics of Rwanda (NISR). Rwandan Establishment Census (2011, 2014, 2017, 2019) [dataset]. http://www.statistics.gov.rw/. Unpublished data. Accessed June 2024.
    Name
    Road Network and Construction Data (2011-2024)
    Note
    Source: Rwanda Transport Development Agency (RTDA). Indicators: location, timing, nature, and costs of upgrades. Time period: 2011-2024. This data was obtained under a data-sharing agreement with the Rwanda Transport Development Agency. Replicators wishing to access the data should contact the Rwanda Transport Development Agency directly.
    Access policy
    Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.
    License
    Custom license
    Citation
    Rwanda Transport Development Agency (RTDA). Road Network and Construction Data (2011-2024) [dataset]. https://www.rtda.gov.rw/home. Unpublished data. Accessed June 2024.
    Name
    Road Construction Budget Documents (2011-2024)
    Note
    Source: Ministry of Finance and Economic Planning (MINECOFIN). Time period: 2011-2024. This data was obtained under a data-sharing agreement with the Ministry of Finance and Economic Planning. Replicators wishing to access the data should contact the Ministry of Finance and Economic Planning directly.
    Access policy
    Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.
    License
    Custom license
    Citation
    Ministry of Finance and Economic Planning (MINECOFIN). Road Construction Budget Documents (2011-2024) [dataset]. https://www.minecofin.gov.rw/. Unpublished data. Accessed June 2024.
    Data statement

    All data is restricted and has not been included in the reproducibility package. For more details, refer to the README file.

    Description

    Output
    Type
    Working Paper
    Title
    The (Fiscal) Dividend Of Infrastructure: Roads And Revenues In Rwanda
    Description
    Policy Research Working Papers (PRWP)
    Authors
    Author Affiliation Email
    Aimable Nsabimana International Finance Corporation ansabimana1@ifc.org
    Abdou Musonera University of Rwanda, College of Business and Economics (CBE) abdoumusonera@gmail.com
    Daniel Overbeck National University of Singapore daniel.overbeck@nus.edu.sg
    Date of production

    2026-05-13

    Scope and coverage

    Geographic locations
    Location Code
    Rwanda RWA
    Keywords
    Infrastructure Road Upgrades Tax Revenue Fiscal Capacity Rwanda
    Topics
    ID Topic Parent topic ID Vocabulary Vocabulary URI
    H20 General H2 Journal of Economic Literature (JEL)
    H71 State and Local Taxation, Subsidies, and Revenue H7 Journal of Economic Literature (JEL)
    O18 Urban, Rural, Regional, and Transportation Analysis • Housing • Infrastructure O1 Journal of Economic Literature (JEL)
    R42 Government and Private Investment Analysis • Road Maintenance • Transportation Planning R4 Journal of Economic Literature (JEL)

    Disclaimer

    Disclaimer

    The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.

    Access and rights

    License
    Name URI
    MIT License https://opensource.org/license/mit
    World Bank IGO Rider https://github.com/worldbank/metadata-editor/blob/main/WB-IGO-RIDER.md

    Contacts

    Contacts
    Name Affiliation Email
    Aimable Nsabimana International Finance Corporation ansabimana1@ifc.org
    Reproducibility WBG World Bank reproducibility@worldbank.org

    Information on metadata

    Producers
    Name Abbreviation Affiliation Role
    Reproducibility WBG DECDI World Bank - Development Impact Department Verification and preparation of metadata
    Date of Production

    2026-05-13
    Document version

    1

    Citation

    Citation
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