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Showing 13-24 of 64 Publications
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
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
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
Journal Article

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

by Giulia Mascagni & Adrienne Lees
April 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
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
Journal Article

Active Ghosts: Nil-filing in Rwanda

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

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

by Giulia Mascagni & Christopher Nell
December 2021
Working Paper

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

by Giulia Mascagni & Fabrizio Santoro
October 2021
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