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Showing 1-12 of 59 Publications
Policy Brief

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

by Fabrizio Santoro, Wilson Prichard & Giulia Mascagni
April 2024
Policy Brief

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

by Max Gallien, Adrienne Lees & Giulia Mascagni
March 2024
Policy Brief

Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework

by Caren Grown & Giulia Mascagni
March 2024
Journal Article

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

by Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem & Miguel Almunia
February 2024
Journal Article

Teach to comply? Evidence from a taxpayer education program in Rwanda

by Giulia Mascagni, Fabrizio Santoro & Denis Mukama
January 2024
Journal Article

Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda

by Fabrizio Santoro & Giulia Mascagni
December 2023
Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

by Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard
July 2023
Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

by Giulia Mascagni & Fabrizio Santoro
February 2023
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

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
Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
August 2022
Working Paper

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

by Fabrizio Santoro & Giulia Mascagni
August 2022