Skip to content

Main Navigation

  • Research
        • Our Research Themes
        • Tax Administration and Compliance
        • Climate and Environmental Tax
        • Digital Public Infrastructure (DPI) and Tax
        • Tax and Governance
        • Gender and Tax
        • Informality and Tax
        • International Tax
        • Subnational and Property Tax
        • Taxing High-Net-Worth Individuals
        • Programmes and networks
        • DIGITAX Research Programme
        • Gender and Tax Community of Practice
        • Local Govt. Revenue Initiative
        • Ethiopian Tax Research Network
        • Nigerian Tax Research Network
        • Projects
        • Datasets
        • Research Grants
  • Publications
  • News & Analysis
        • News & Events
        • Blogs
        • Media
  • Learning Portal
        • Learn With Us
        • International Tax
        • Property Taxation
        • Tax Administration and Compliance
        • Tax and Gender
        • Tax and Governance
        • Tax and Informality
  • About
        • About Us
        • Our Team
        • Our Approach
        • Contact Us
        • Newsletter

  • en
  • fr

Professor 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.
Share
Home People Giulia Mascagni Page 2

Publications

Partner Publication

Fiscal politics: The missing link between fiscal policy and gender equality

November 2025
Caren Grown & Giulia Mascagni
Research in Brief

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

September 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana
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
See all Related Publications

Blogs

See all blogs
May 2026|
Blog

The future of development starts with getting tax right

by Giulia Mascagni

Taxation is a central part of a new era of development that has fiscal resilience, system change and people at its core. Getting tax reform right, however, is not just a challenge for governments that have traditionally been recipients of aid….

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….

Eggs and milk stall in an open air market in Accra, Ghana.
January 2026|
Blog

Taxing smarter is the key to thriving in an era of declining aid

by Giulia Mascagni

With 2025, the development sector changed for good. Today scaling up tax mobilization is a essential to succeed in the post-aid era….

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….

News and events

See all news and events
News
Side view of the stage with all speakers facing the audience at the FCDO Global Partnerships Conference
May 2026
Fiscal sustainability through partnerships and evidence: insights from the Global Partnerships Conference

At the Global Partnerships Conference, experts and representatives from government and civil society argued that the future of development increasingly depends on “getting tax right”….

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

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
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
Connect with us
  • Facebook
  • Bluesky
  • Linkedin
  • YouTube
Explore
  • Our Team
  • Our Approach
  • Contact Us
  • Learn with Us
  • News & Events
  • Blogs
Join our mailing list
Our base
IDS logo
Our donors
Gates Foundation logo UKAID logo NORAD logo
© 2026 ictd.ac | Privacy Policy

We are using cookies to give you the best experience on our website.

You can find out more about which cookies we are using or switch them off in .


Strictly Necessary Cookies

3rd Party Cookies

Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.

Strictly Necessary Cookies

Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.

Analytics

This website uses Google Analytics to collect anonymous information such as the number of visitors to the site, and the most popular pages.

Keeping this cookie enabled helps us to improve our website.