{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-05-13","version":"1"},"project_desc":{"authoring_entity":[{"name":"Aimable Nsabimana","affiliation":"International Finance Corporation","email":"ansabimana1@ifc.org"},{"name":"Abdou Musonera","affiliation":"University of Rwanda, College of Business and Economics (CBE)","email":"abdoumusonera@gmail.com"},{"name":"Daniel Overbeck","affiliation":"National University of Singapore","email":"daniel.overbeck@nus.edu.sg"}],"title_statement":{"title":"Reproducibility package for The (Fiscal) Dividend Of Infrastructure: Roads And Revenues In Rwanda","idno":"RR_RWA_2026_632"},"data_statement":"All data is restricted and has not been included in the reproducibility package. For more details, refer to the README file.","software":[{"name":"Stata","version":"19"},{"name":"ArcGIS"}],"scripts":[{"title":"Reproducibility package for The (Fiscal) Dividend Of Infrastructure: Roads And Revenues In Rwanda","date":"2026-05","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"RR_RWA_2026_632","zip_package":"RR_RWA_2026_632.zip","dependencies":"Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-05-13","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\u2019s initial investment, local municipalities\u2019 revenues double within six years.","geographic_units":[{"name":"Rwanda","code":"RWA"}],"keywords":[{"name":"Infrastructure"},{"name":"Road Upgrades"},{"name":"Tax Revenue"},{"name":"Fiscal Capacity"},{"name":"Rwanda"}],"topics":[{"id":"H20","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General","parent_id":"H2"},{"id":" H71","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"State and Local Taxation, Subsidies, and Revenue","parent_id":"H7"},{"id":" O18","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Urban, Rural, Regional, and Transportation Analysis \u2022 Housing \u2022 Infrastructure","parent_id":"O1"},{"id":" R42","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Government and Private Investment Analysis \u2022 Road Maintenance \u2022 Transportation Planning","parent_id":"R4"}],"output":[{"type":"Working Paper","description":"Policy Research Working Papers (PRWP)","title":"The (Fiscal) Dividend Of Infrastructure: Roads And Revenues In Rwanda"}],"language":[{"name":"English","code":"EN"}],"technology_requirements":"Run time: ~4 hours","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.","license":[{"name":"MIT License","uri":"https:\/\/opensource.org\/license\/mit"},{"name":"World Bank IGO Rider","uri":"https:\/\/github.com\/worldbank\/metadata-editor\/blob\/main\/WB-IGO-RIDER.md"}],"contacts":[{"name":"Aimable Nsabimana","affiliation":"International Finance Corporation","email":"ansabimana1@ifc.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"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_type":"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.\n"},{"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_type":"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. \n"},{"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_type":"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. \n"},{"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_type":"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."}],"reproduction_instructions":"To reproduce the findings in this paper, a replicator must:\n1. **Secure Access to Data:** Access the datasets not included in the package. See the Datasets section for more details.\n2. **Run the Package:** Update the working directory in line 23 of the do-file `0_Master_dofile_May2026`, and run it.\n\nSince 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.","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: Intel(R) Core(TM) Ultra 7 165U (2.10 GHz)\n\u2022 Memory available: 31.5 GB\n\u2022 Software version: Stata 19 "},"datacite":{"creators":[{"givenName":"Aimable","familyName":"Nsabimana","nameType":"Personal","affiliation":[{"name":"International Finance Corporation","affiliationIdentifier":"https:\/\/ror.org\/049rm1a24","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org\/"}]},{"givenName":"Abdou","familyName":"Musonera","nameType":"Personal","affiliation":[{"name":"University of Rwanda, College of Business and Economics (CBE)","schemeUri":"https:\/\/ror.org\/","affiliationIdentifierScheme":"ROR","affiliationIdentifier":"https:\/\/ror.org\/00286hs46"}]},{"givenName":"Daniel","familyName":"Overbeck","nameType":"Personal","affiliation":[{"name":"National University of Singapore","schemeUri":"https:\/\/ror.org\/","affiliationIdentifierScheme":"ROR","affiliationIdentifier":"https:\/\/ror.org\/01tgyzw49"}]}],"titles":[{"lang":"en","title":"Reproducibility package for The (Fiscal) Dividend Of Infrastructure: Roads And Revenues In Rwanda"},{"title":"RR_RWA_2026_632","titleType":"Other"}],"publisher":"World Bank","publicationYear":"2026","types":{"resourceType":"Reproducibility package","resourceTypeGeneral":"Other"},"url":"https:\/\/reproducibility.worldbank.org\/index.php\/catalog\/study\/RR_RWA_2026_632","language":"en"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}