Fabrizio Santoro

Fabrizio Santoro

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This profile is also available in French

Biography

Dr Fabrizio Santoro is a Research Fellow at the Institute of Development Studies and Senior Research Fellow at ICTD where he co-leads the Digital Public Infrastructure (DPI) programme. Previously, he was Research Lead for the second component of the ICTD’s DIGITAX Research Programme. His main research interests relate to technology, tax compliance and tax policy, with a strong focus on impact evaluation methodologies and quantitative analysis. He holds a PhD in Economics from the University of Sussex. His research focussed particularly on Rwanda, Uganda, Eswatini, Ghana.

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Research in Brief

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

June 2022
Mary Abounabhan, Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard, Fabrizio Santoro

Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

June 2022
Fabrizio Santoro, Ronald Waiswa

Working Paper

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

May 2022
Fabrizio Santoro, Razan Amine, Tanele Magongo

Journal Article

Active Ghosts: Nil-filing in Rwanda

April 2022
Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa, Naphtal Hakizimana

Journal Article

Co-financing community-driven development through informal taxation: Evidence from south-central Somalia

March 2022
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

February 2022
Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard, Giulia Mascagni
Closeup of a Pakistani currency notes with a calculator and wallet
12 October 2026

Digital Public Infrastructure and taxes: Pakistan’s high-stakes experiment

Digital Public Infrastructure (DPI) is revolutionising how governments worldwide deliver services, engage with citizens, and perform core functions. By promoting…

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Group photo of diverse professionals standing together at a conference event with badges and a presentation screen in the background.
21 September 2026

Are tax administrations AI-ready? Lessons from ICTD’s Forum on the Future of Tax Reform

The new World Bank World Development Report argues that tax administration is one of the more plausible early use cases…

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Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
8 October 2025

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
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Bridging the divide: Rwanda’s quest for equitable digital governance
30 May 2025

Bridging the divide: Rwanda’s quest for equitable digital governance

In Rwanda, digital transformation is driven by IremboGov, an integrated e-government platform that streamlines access to essential services. While this…
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From Identification to Stronger Tax Administration: Can Digital IDs Deliver?
16 April 2025

From Identification to Stronger Tax Administration: Can Digital IDs Deliver?

In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are fundamental to improving public…

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How digital public infrastructure could transform tax administration in Africa
18 October 2024

How digital public infrastructure could transform tax administration in Africa

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance. However, some persistent challenges…

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A conference room full of people in professional attire, facing a projected screen upfront.
27 October 2026

ICTD hosts digital payments discussion at IMF/World Bank Annual Meetings

Researchers from the International Centre for Tax and Development (ICTD) joined policymakers, researchers, and development partners in Bangkok this month,…

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Three ICTD researchers stood behind large white block latters spelling ATRN.
9 October 2026

ICTD researchers at Africa’s largest tax research gathering, Rwanda

Researchers from the International Centre for Tax and Development (ICTD) joined more than 280 tax administrators, policymakers, academics, and development…

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Large glass convention centre with large golden flame sculpture and flag poles.
2 October 2026

ICTD at the 2026 IMF/World Bank Annual Meetings

ICTD is co-hosting two side events at the 2026 IMF/World Bank Annual Meetings which this year are taking place in…

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ICTD at the Global Digital Public Infrastructure Summit
19 November 2025

ICTD at the Global Digital Public Infrastructure Summit

The summit reinforced that the journey toward safe, inclusive digital public infrastructure is still unfolding. Through our DPI and Tax…
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ICTD joins 10th African Tax Research Network Congress in Cape Town
30 September 2025

ICTD joins 10th African Tax Research Network Congress in Cape Town

A long-standing ATAF friend and partner, ICTD co-sponsored this year’s Annual Congress and actively contributed to the event through panel…
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Pakistan’s bid to raise more revenue: a closer look at wealth taxes and DPI
30 June 2025

Pakistan’s bid to raise more revenue: a closer look at wealth taxes and DPI

With a projected deficit of 3.9% of GDP and multiple economic challenges, one equitable way to raise revenue in Pakistan…
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ICTD at 10th EPRN Annual Economic Research Conference on boosting economic resilience to economic shocks

ICTD at 10th EPRN Annual Economic Research Conference on boosting economic resilience to economic shocks

Virtual

27 June 2024 – 14:00

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Timezone: Africa/Kigali

We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network, Rwanda, which this year has been organised around the theme Boosting Economic Resilience to Economic Shocks. ICTD Research Director, Giulia Mascagni, has given welcome

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Webinar: Tax and Digitalisation in Africa - Lessons for the G20 GovTech Agenda

Webinar: Tax and Digitalisation in Africa – Lessons for the G20 GovTech Agenda

Virtual

26 June 2024 – 11:00

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Timezone: UTC

The global digital public infrastructure (DPI) agenda is substantially informed by experiences from the Global North and South Asia. Africa has its own vast array of contributions to add to the debate. In a historic move, under India’s G20 Presidency

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ICTD at the TRA-IGC-REPOA Tax for Growth Conference 2024

ICTD at the TRA-IGC-REPOA Tax for Growth Conference 2024

Virtual

16 May 2024 – 09:00

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Timezone: Africa/Dar_es_Salaam

Co-hosted by Tanzania Revenue Authority, the International Growth Centre (IGC), and REPOA, the inaugural International Conference on Tax for Growth aims to “bring together world-leading researchers and policymakers to discuss questions relating to enhancing domestic resource mobilisation and strengthening tax

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Research in Brief 82 republished in Bangladeshi The Daily Star
16 March 2023

Research in Brief 82 republished in Bangladeshi The Daily Star

ICTD’s research in brief about the promise and limits of IT technology was republished in The Daily Star, a Bangladeshi…

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ICTD research featured in article by The New Times
17 September 2019

ICTD research featured in article by The New Times

The New Times is a national English language newspaper in Rwanda. The article by Tokiso Nthebe & Aimee Dushime on…

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