Publications

Home Publications

  • Themes

  • Programmes

  • Authors

  • Publication Type

Showing 37-48 of 59 Publications
Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
January 2021
Journal Article

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

by Giulia Mascagni & Christopher Nell
December 2021
African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

by Giulia Mascagni & Adrienne Lees
March 2021
Journal Article

Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

by Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
March 2021
Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
May 2021
Research in Brief

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data

by Giulia Mascagni & Adrienne Lees
May 2021
Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

by Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes
July 2021
Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

by Giulia Mascagni & Fabrizio Santoro
October 2021
Working Paper

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

by Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro
February 2022
Working Paper

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

by Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard & Giulia Mascagni
February 2022
Journal Article

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

by Giulia Mascagni & Adrienne Lees
April 2022
Journal Article

Active Ghosts: Nil-filing in Rwanda

by Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa & Naphtal Hakizimana
February 2022