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Showing 25-36 of 60 Publications
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
Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
January 2021
Partner Publication

Simulating the Impact of COVID-19 on Formal Firms in South Africa

by Adrienne Lees, Giulia Mascagni & Michael Kilumelume
December 2020
Partner Publication

Simulating the Impact of Covid-19 on Formal Firms in Eswatini

by Adrienne Lees, Giulia Mascagni & Fabrizio Santoro
August 2020
Partner Publication

Simulating the Impact of Covid-19 on Formal Firms in Rwanda

by Adrienne Lees, Giulia Mascagni & Fabrizio Santoro
August 2020
Research in Brief

Active Ghosts: Nil-filing in Rwanda

by Giulia Mascagni, Fabrizio Santoro, Denis Mukama & Naphtal Hakizimana prepared by Adrienne Lees
July 2020
Working Paper

Active Ghosts: Nil-filing in Rwanda

by Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa & Naphtal Hakizimana
May 2020
Research in Brief

Tax Evasion and Missing Imports: Evidence from Transaction-Level Data

by Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
October 2019
Working Paper

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

by Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
September 2019
Research in Brief

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

by Giulia Mascagni, Denis Mukama & Fabrizio Santoro
March 2019
Working Paper

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

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

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

by Giulia Mascagni, Fabrizio Santoro & Denis Mukama
March 2019