ICTD Research Director Dr Giulia Mascagni has been featured in two episodes of the IMF’s TADAT podcast, sharing the latest insights on tax compliance research in lower-income countries.
Giulia joined Mick Keen, Deputy Director of Fiscal Affairs at the IMF for the two conversations. In the first, moderated by Annette Schmitz of the TADAT Secretariat, they discussed how new developments in methods and data availability have meant that tax experiments have gradually moved away from lab settings and towards the field, which has allowed significant advances in the literature on tax compliance.
Episode 1 “From the Lab to the Field: Lessons Learned from Tax Compliance Research”
Research mentioned in this podcast:
- Working Paper – From the Lab to the Field: A Review of Tax Experiments
- Results on knowledge and taxpayer education from Rwanda – Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
- Blog – Taxpayer Education: Why it Matters and How Research Can Help
- Results on roll-out of electronic sales registration machines in Ethiopia – Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia
- The effective corporate income tax burden on firms in Ethiopia – The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
- Results on the effective VAT tax burden and missing input claims in Rwanda – The VAT in Practice: Equity, Enforcement and Complexity
- Results on backfiring – Tax Compliance in Rwanda: Evidence from a Message Field Experiment
Episode 2 “Chasing Tax Ghosts”
In this episode, Giulia and Mick spoke spoke with Munawer Khwaka Sultan, a tax expert for the IMF and the World Bank, and the conversation was hosted by Chrys Esseau Thomas of the IMF.
Research mentioned in this podcast:
- Working paper – Active Ghosts: Nil-filing in Rwanda (brief version here)
- Brief – Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?
- Results from Eswatini – To file or not to file? Another dimension of tax compliance: the Eswatini Taxpayers’ survey
Stay tuned for the third episode, which will be live on May 4th and will focus on taxing the wealthy in lower-income countries!
