Country of focus

Rwanda

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Our work in Rwanda

Working Paper

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

July 2024
Adrienne Lees, Giulia Mascagni, Seid Yimam Mohamed, Girma Gebretsadik, Mustapha Ndajiwo

Research in Brief

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

March 2024
Karishma Banga, Alexander Beyleveld

Journal Article

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

February 2024
Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem, Miguel Almunia

Working Paper

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

February 2024
Karishma Banga, Alexander Beyleveld

Journal Article

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

January 2024
Giulia Mascagni, Fabrizio Santoro, Denis Mukama

Journal Article

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

December 2023
Fabrizio Santoro, Giulia Mascagni

Working Paper

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

November 2023
Giovanni Occhiali

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

September 2023
Lucia Rossel, Fabrizio Santoro, Naphtal Hakizimana
Why taxation should be high on the agenda for Commonwealth leaders
23 June 2022

Why taxation should be high on the agenda for Commonwealth leaders

Giulia Mascagni
Tax might not be the first thing that comes to mind but it is central to delivering much of the…
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Pandora's box is open: What should lower-income countries do to tax the wealthy now?
28 October 2021

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

Rhiannon McCluskey, Giulia Mascagni

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich and powerful hide their…

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Taxpayer education: Why it matters and how research can help
29 September 2020

Taxpayer education: Why it matters and how research can help

Giulia Mascagni

Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored topic. Using evidence from…

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Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy
21 April 2020

Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy

Max Gallien, Vanessa van den Boogaard

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect, and support novel research…

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How can African tax collectors help cope with the economic impacts of Covid-19?
8 April 2020

How can African tax collectors help cope with the economic impacts of Covid-19?

Mick Moore

There is no scarcity of criticism of the methods that OECD governments have used – and not used – to…

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Tax and Accountability: How to strengthen the links?
9 July 2019

Tax and Accountability: How to strengthen the links?

David Pedley, Rhiannon McCluskey

British civil servants sign up to core values enshrined in the Civil Service Code: integrity, honesty, objectivity and impartiality. Implicit…

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ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration
6 August 2026

ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration

Max Gallien
The International Centre for Tax and Development has secured US$1 million from Founders Pledge to fund a new three-year programme…
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ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
10 March 2026

ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

Adrienne Lees, Sripriya Iyengar Srivatsa

The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…

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Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
21 July 2025

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…

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The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025
10 April 2025

The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025

Ludovic Bernad, Fabrizio Santoro

What is the potential of digital finance, a cashless economy and system interoperability for strengthening tax administration in lower- and…

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ICTD-RRA conference discusses future of digital tax administration
20 December 2024

ICTD-RRA conference discusses future of digital tax administration

Martin Hearson, Giulia Mascagni
More than 100 experts and policymakers across Africa gathered in a conference in Kigali, Rwanda last week to discuss the…
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ICTD policy impact featured in Institute of Development Studies’ latest Annual Review
6 September 2024

ICTD policy impact featured in Institute of Development Studies’ latest Annual Review

Among IDS’ successes highlighted in its Annual Review 2023-24 was the pioneering research by ICTD that led to a change…
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Current

Quis custodiet ipsos custodes? Experimental evidence of tax advice in Rwanda

Start date: 02/12/2024

Current

Tax Officials and Tax Compliance: Attitudes to Enforcement and Implications on Taxpayer Compliance

Start date: 01/01/2022

Completed

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda

Current

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Start date: 02/01/2022

Completed

Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

Start date: 01/01/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020

Current

ICTD-RRA National Taxpayer Survey

Start date: 06/01/2020
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