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Dr Giulia Mascagni

Research Director

Tax Administration and Compliance Lead

Giulia Mascagni is a Research Fellow at the Institute of Development Studies and Research Director of the ICTD. Her main area of work is taxation, but she also has research interest in public finance, evaluation of public policy, and aid effectiveness. She is an economist by training, holding a PhD in Economics from the University of Sussex. Her main geographical interest lies in African countries, with a particular focus on Ethiopia and Rwanda.
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Publications

Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

July 2023
Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard
Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

February 2023
Giulia Mascagni & Fabrizio Santoro
Research in Brief

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

January 2023
Celeste Scarpini, Fabrizio Santoro & Giulia Mascagni
Research in Brief

Digital Financial Services and Digital IDs: What Potential Do They Have For Better Taxation in Africa?

December 2022
Celeste Scarpini, Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard & Giulia Mascagni
Journal Article

The VAT in practice: equity, enforcement, and complexity

August 2022
Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
Working Paper

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

August 2022
Fabrizio Santoro & Giulia Mascagni
See all Related Publications

Blogs

See all blogs
CHOGM2022_image_twitter
June 2022|
Blog

Why taxation should be high on the agenda for Commonwealth leaders

by Giulia Mascagni

Tax might not be the first thing that comes to mind but it is central to delivering much of the transformative change on the agenda in Kigali, from increasing women’s economic participation to youth entrepreneurship….

Belgravia London amandabhslater
March 2022|
Blog

Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system

by Mick Moore & Giulia Mascagni

Last week, the Institute of Development Studies (IDS) held an event on the global development and…

One hundred dollar banknotes flying and streaming from white box, isolated on white background.
October 2021|
Blog

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

by Rhiannon McCluskey & Giulia Mascagni

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich…

January 2021|
Blog

Open Societies, Tax, and the British Aid Programme

by Mick Moore, Wilson Prichard & Giulia Mascagni

What is the connection between taxation and more open societies that the British aid programme aims…

Training session of tax payers in Rwanda
October 2020|
Blog

Éducation des contribuables : pourquoi est-elle importante et en quoi la recherche peut-elle aider ?

by Giulia Mascagni

Bien qu’elle soit reconnue comme un aspect clé de la conformité fiscale, la connaissance des contribuables…

Training session of tax payers in Rwanda
September 2020|
Blog

Taxpayer education: Why it matters and how research can help

by Giulia Mascagni

Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored…

Research Projects

Completed Project

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

Fabrizio Santoro, Laura Munoz, Wilson Prichard & Giulia Mascagni
Completed Project

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS

Laura Munoz, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro
Current Project

From Hand to Mouse Redux: Data, Technology and Tax Administration in Africa: A Review of Existing Evidence

Fabrizio Santoro, ICTD, Laura Munoz, ICTD, Giulia Mascagni, ICTD & Giovanni Occhiali, ICTD
Completed Project

Data, Technology and Tax Administration in Developing Countries: Review of Existing Evidence

Fabrizio Santoro, Laura Muñoz, Giulia Mascagni & Giovanni Occhiali
Completed Project

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Giulia Mascagni, Giovanni Occhiali, Adrienne Lees & Fabrizio Santoro
Completed Project

ICTD-RRA National Taxpayer Survey

Giulia Mascagni & Fabrizio Santoro
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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