This report provides a dynamic poverty assessment of Mauritania between 2008 and 2014, the time period included between the last two household budget surveys (the Enquête Permanente sur les Conditions de Vie des ménages – EPCV). Its aim is not to provide a comprehensive poverty profile for either 2008 or 2014 but to respond to specific questions that arose in the course of the preparation of the Systematic Country Diagnostic (SCD) for Mauritania. This poverty assessment was designed to respond to these questions and various others questions raised by the CMU in FY16 in order to serve as a background report to the SCD. The report is organized in two parts. Part one reviews the main findings related to poverty and shared prosperity and puts these findings under the microscope to find possible inconsistencies and validate results. It also provides a set of leads that could explain changes in poverty reviewing the main structure and drivers of the observed poverty changes. Part two turns to population groups at risk of marginalization to understand whether changes in welfare have included or marginalize further these groups. This part also explores social mobility and vulnerability using cross-section surveys and pseudo-panels constructed for this purpose. The report concludes with a section on further areas of research.