Dr Giulia Mascagni

Executive Director

Tax Administration and Compliance Lead

Giulia Mascagni is a Research Fellow at the Institute of Development Studies and Executive 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.

Publications

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
Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

January 2025
Giovanni Occhiali, Giulia Mascagni, Wilson Prichard & Martin Hearson
Policy Brief

Tributação dos Ricos nos Países de Baixo Rendimento: Porque é Importante e Como Fazê-lo

January 2025
Giovanni Occhiali, Giulia Mascagni, Wilson Prichard & Martin Hearson
Working Paper

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

January 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana
Working Paper

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

July 2024
Adrienne Lees, Giulia Mascagni, Seid Yimam Mohamed, Girma Gebretsadik & Mustapha Ndajiwo
Policy Brief

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

April 2024
Fabrizio Santoro, Wilson Prichard & Giulia Mascagni
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Blogs

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group of participants in the UNDP high-level symposium
April 2025|
Blog

With aid declining, FfD4 must include a concrete commitment to scale up investment in tax systems

by Giulia Mascagni

I recently took part in the third high-level symposium of the UNDP’s Finance, Integrity and Governance…
Woman carrying a large bowl of shea nuts with a baby tied behind her back in Ghana.
March 2025|
Blog

Time for a broader, bolder approach to tax justice for women

by Giulia Mascagni, Caren Grown & Rhiannon McCluskey

As policymakers gather to discuss gender and tax at the UN today, this blog draws on research to call for moving beyond a narrow focus on gender bias in tax policy toward a broader, more effective feminist fiscal approach to advance gender equality. …
A cartoon image of a woman standing on the lower side of a seesaw opposite a man, against a light purple background.
September 2024|
Blog

Addressing Gender Disparities in Tax Expenditures

by Sofia Berg, Giulia Mascagni & Caroline Othim

Understanding the interaction between tax expenditures and gender-based inequalities is essential to ensure that the tax system is fair and equitable – including gender equality in tax matters and the economy more broadly….
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…

News and events

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News
A large white banner laid out on the floor, with text that reads "Financing for Development Sevilla 2025"
July 2025
The Financing for Development Conference is over, what now? – Reflections from experts

The 4th International Financing for Development Conference concluded last week in Seville, with the focus now moving from the final outcome document, the Compromiso de Sevilla, to implementation and the Seville Platform for Action (SPA), which brings together more than 130 initiatives aiming to deliver on the commitments set out in the Compromiso….
News
A woman stands behind a lectern, givign a presentation, while a panel of four speakers sit and wait to her right.
July 2025
New Coalition to Drive Reform on Tax Expenditures launches at FFD4 in Seville

Five leading global research and policy organizations launched a coalition to accelerate reforms of tax expenditures through evidence-based research and technical assistance on the opening day of the Fourth Financing for Development Conference (FfD4) taking place in Seville this week….
News
A photo of Palacio Congresos in Seville
June 2025
ICTD at the 4th International Conference on Financing for Development

Members of the ICTD team will be in Seville to speak at events, launch a new initiative, and participate in discussions on successful domestic resource mobilisation strategies for financing sustainable development. …

Research Projects

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda
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
Completed 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
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