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flags of East African Community countries
September 2022|
Blog

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

by Hannelore Niesten

Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to whom?…
Working Paper

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

August 2022
Fabrizio Santoro & Giulia Mascagni
CHOGM2022_image_twitter
June 2022|
Blog

Why taxation should be high on the agenda for Commonwealth leaders

by Giulia Mascagni

Tax might not be the first thing that comes to mind but it is central to delivering much of the transformative change on the agenda in Kigali, from increasing women’s economic participation to youth entrepreneurship….
Journal Article

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

April 2022
Giulia Mascagni & Adrienne Lees
Journal Article

Active Ghosts: Nil-filing in Rwanda

February 2022
Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa & Naphtal Hakizimana
News
March 2022
In Remembrance of Agnes Kanyangeyo

It is with great sadness that we would like to inform our wider network of the…
Event
Seminar_Covid_Compliance_Rwanda
13 December 2021
Seminar: Covid-19, Tax Compliance, and Public Support for Tax Policy in Rwanda

What impact has the Covid-19 pandemic had on taxpayer perceptions and tax compliance in low-income countries?…
Journal Article

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

December 2021
Giulia Mascagni & Christopher Nell
Working Paper

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

October 2021
Giulia Mascagni & Fabrizio Santoro
Research in Brief

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

May 2021
Giulia Mascagni & Adrienne Lees
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

March 2021
Giulia Mascagni & Adrienne Lees
Training session of tax payers in Rwanda
September 2020|
Blog

Taxpayer education: Why it matters and how research can help

by Giulia Mascagni

Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored…
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