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Showing 1-12 of 84 Publications
Research in Brief

Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

by Giulia Mascagni, Fabrizio Santoro & Denis Mukama
March 2019
Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

by Fabrizio Santoro & Razan Amine
February 2023
Research in Brief

Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?

by Fabrizio Santoro & Winnie Mdluli
June 2019
Research in Brief

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

by Fabrizio Santoro, Edward Groening, Winnie Mdluli & Mbongeni Shongwe
December 2020
Research in Brief

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

by Mary Abounabhan, Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro
June 2022
Research in Brief

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda

by Fabrizio Santoro & Ronald Waiswa
December 2022
Research in Brief

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

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

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
October 2021
Research in Brief

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

by Giulia Mascagni, Denis Mukama & Fabrizio Santoro
March 2019
Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

by Celeste Scarpini, Oyebola Okunogbe & Fabrizio Santoro
February 2023
Research in Brief

Why is Tax Education Important for Compliance?

by Giulia Mascagni & Fabrizio Santoro
August 2018
Research in Brief

The Potential of Digital ID Systems for Tax Administration: the Case of Ghana

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya
February 2025
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