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Showing 37-48 of 63 Publications
Working Paper

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

by Fabrizio Santoro & Ronald Waiswa
June 2022
Working Paper

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

by Fabrizio Santoro & Giulia Mascagni
August 2022
Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
August 2022
Journal Article

Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini

by Fabrizio Santoro
August 2022
Partner Publication

Increasing Tax Collection in African Countries: The Role of Information Technology

by Fabrizio Santoro & Oyebola Okunogbe
September 2022
Journal Article

Financing governance beyond the state: Informal revenue generation in south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
October 2022
Journal Article

The Promise and Limitations of Information Technology for Tax Mobilization

by Fabrizio Santoro & Oyebola Okunogbe
October 2022
Working Paper

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

by Moyo Arewa & Fabrizio Santoro
December 2022
Research in Brief

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

by Celeste Scarpini, Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard & Giulia Mascagni
December 2022
Working Paper

Technology and Tax: Adoption and Impacts of E-services in Rwanda

by Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva
January 2023
Journal Article

Increasing tax collection in African countries: The role of information technology

by Oyebola Okunogbe & Fabrizio Santoro
March 2023
Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

by Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
March 2023