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Dr Giovanni Occhiali

Senior Research Fellow

Teaching and Learning Co-Lead
Climate and Environmental Tax Lead

Giovanni Occhiali is a Development Economist based at the Institute of Development Studies, where he works on a number of projects related to Tax Administration and Compliance, Tax and Governance and co-leads ICTD’s capacity building programme together with Dr Max Gallien. His research focuses on Sub-Saharan Africa, and outside of the field of taxation his main interests are energy economics and industrial policies. He holds a PhD from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone.
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Publications

Policy Brief

Taxing the Wealthy in Africa: Evidence from 14 Revenue Administrations

May 2026
Giovanni Occhiali, Ezera Madzivanyika, Mary Abounabhan & Ronald Waiswa
Working Paper

Taxing Plastic and Solid Waste in a Decentralised System: Evidence and Design Lessons from Uganda

January 2026
Dan Ngabirano & Giovanni Occhiali
Partner Publication

Improving the Taxation of Wealthy Individuals in Low-Income Countries Through Existing Measures

November 2025
Giovanni Occhiali, Jalia Kangave & Ronald Waiswa
Research in Brief

The Impact of Tax Agents on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

October 2025
Giovanni Occhiali & Fredrick Kalyango
Journal Article

Taxation of fisheries in Kenya: improving management or raising revenue?

October 2025
Giovanni Occhiali & Olivia Okello
Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

June 2025
Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo & Vanessa van den Boogaard
See all Related Publications

Blogs

See all blogs
One hundred dollar banknotes flying and streaming from white box, isolated on white background.
April 2026|
Blog

Why tax expenditure reporting is a missing link in financing for development

by Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali, Giulia Mascagni & Harshil Parekh

With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates demands greater transparency and accountability. The Coalition on Tax Expenditure Reform argues that minimum reporting standards are a precondition for reform and should be a priority for the G7 and G20….

busy street in Nairobi city centre
April 2025|
Blog

FfD4 Countdown: A Watered-Down Proposal on Tax Expenditures Risks Undermining Countries’ Domestic Revenue Mobilisation

by Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali & Hazel Granger

Governments’ decisions to grant preferential tax treatments have a direct impact on their ability–or inability–to finance…

Close up shot of a person's hands holding loads of Nigerian cash
March 2025|
Blog

Wealthy Africans often don’t pay tax: the answer lies in smarter collection

by Giovanni Occhiali

Wealthy Africans face lower effective tax rates than average citizens, replicating a trend already demonstrated for the relative tax burden of small and large companies. This situation is disheartening. But there are immediate steps that African revenue authorities can take to address this unfairness….

Rainforest canopy with morning mist in Bwindi Impenetrable National Park
December 2023|
Blog

Just environmental taxation in Africa: how tax policy can curb environmental damage, far beyond just carbon taxes

by Giovanni Occhiali

How can environmental taxes increase the sustainability of economic growth in low-income countries? Environmental taxes can…

November 2022|
Blog

COP27: To what degree can environmental taxes play a role in climate financing?

by Giovanni Occhiali

The 2022 United Nations Climate Change Conference, also known as the annual Conference of the Parties…

image of pollution in Africa
September 2021|
Blog

No ‘green bullet’ – should carbon taxes be introduced in Sub-Saharan Africa?

by Giovanni Occhiali & Charlie Lawrie

The IPCC’s Sixth Assessment Report, published in August, is the latest clarion call to decarbonise the…

News and events

See all news and events
News
Plenary discussion at the ICTD and ZRA hosted forum on the future of tax reform
July 2026
ICTD and Zambia Revenue Authority host Future of Tax Reform forum in Lusaka

ICTD and ZRA partner to host in Lusaka a two-day event focused on identifying effective and equitable strategies for tax reform….

Event
Flyer for side event at the FCDO Global Partnerships Conference
19 May 2026
A Roadmap for Fiscal Sustainability: Taxing Smarter for Growth and Equity | Global Partnerships Conference side event

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries….

News
April 2026
ICTD’s home institution IDS ranks first in the world for Development Studies for tenth year in a row

The landmark achievement, announced in the QS World University Rankings by Subject 2026, makes IDS and Sussex only the fifth UK institution ever to hold the top position in any single subject for a full decade….

Research Projects

Completed Project

Quis custodiet ipsos custodes? Experimental evidence of tax advice in Rwanda

Completed Project

What Impacts Do Tax Agents Have on Taxpayer Compliance in Uganda? Evidence from eTax – Phase 2

Current Project

Survey of Taxpayers in Eswatini: Compliance Costs, Digital Services, and Attitudes towards Compliance

Completed Project

The Role of Fiscal Policies in Cannabis Legalisation: Learning from Malawi’s Experience

Completed Project

Taxation of High Net Worth Individuals in Sierra Leone

Jalia Kangave, Giovanni Occhiali & Ishmail Kamara
Completed Project

Block management system and formalisation: An ethnography and evaluation of the registration process in Freetown

Giovanni Occhiali, Wilson Prichard & Moyo Arewa
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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