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

The VAT in Practice: Equity, Enforcement and Complexity

May 2021
Giulia Mascagni, Roel Dom, Fabrizio Santoro

Working Paper

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

March 2021
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

January 2021
Giulia Mascagni, Roel Dom, Fabrizio Santoro

Research in Brief

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

December 2020
Fabrizio Santoro, Edward Groening, Winnie Mdluli, Mbongeni Shongwe

Research in Brief

How Best to Nudge Taxpayers? A Tailored Letter Experiment in Eswatini

November 2020
Fabrizio Santoro, Edward Groening, Winnie Mdluli, Mbongeni Shongwe

Working Paper

How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini

October 2020
Fabrizio Santoro, Edward Groening, Winnie Mdluli, Mbongeni Shongwe
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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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

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

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G20 Brazil: How does taxation fit into the agenda?
19 November 2024

G20 Brazil: How does taxation fit into the agenda?

Researchers from the International Centre for Tax and Development (ICTD) participated in crafting such recommendations in a number of policy…
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Digital Public Infrastructure and Taxation in Africa – what have we learnt and what’s next?
22 October 2024

Digital Public Infrastructure and Taxation in Africa – what have we learnt and what’s next?

Drawing from their work under ICTD’s recently concluded DIGITAX Research Programme, Research Fellow Fabrizio Santoro and Research Officer Celeste Scarpini…
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Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference
10 February 2024

Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference

On February 9, 2024, the Rwanda Revenue Authority (RRA) and the International Centre for Tax and Development (ICTD) co-hosted the…

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WEBINAR: Time for a Rethink of the Tax Identification Number?

WEBINAR: Time for a Rethink of the Tax Identification Number?

Virtual

11 March 2025 – 14:00

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Timezone: Europe/London

Webinar sharing key insights from the forthcoming World Bank-ICTD publication on Tax Identification Numbers.
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WEBINAR: Digital Public Infrastructure meets tax digitalisation - what can we learn?

WEBINAR: Digital Public Infrastructure meets tax digitalisation – what can we learn?

Virtual

4 December 2024 – 14:00

•

Timezone: Europe/London

Join us for this ICTD-World Bank webinar which will discuss the impact of digitalisation of tax administrations on revenue authorities and taxpayers in low income countries.
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ICTD at the International Conference on Public Finance in the Digital Era

ICTD at the International Conference on Public Finance in the Digital Era

Virtual

19 November 2024 – 06:30

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Timezone: Europe/London

ICTD Research Fellow Fabrizio Santoro will speak about these concerns in the context of taxation, drawing from the Centre’s DIGITAX Research Programme, at the International Conference on Public Finance in the Digital Era, hosted by ODI Global and The Collaborative
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Devex cites ICTD blog on DPI in Africa
9 September 2025

Devex cites ICTD blog on DPI in Africa

A news article on Devex, entitled “Between aid cuts and debt crises, Africa bets on its own tax systems,” cited…
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VoxDev blog cites ICTD research
17 February 2025

VoxDev blog cites ICTD research

A blog on improving tax payments in Liberia by World Bank economist Oyebola Okunogbe on VoxDev references two ICTD-produced research….
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ICTD brief on taxing mobile money in Africa cited in Agence Ecofin article
30 August 2024

ICTD brief on taxing mobile money in Africa cited in Agence Ecofin article

“While taxing monile money services in Africa could increase government revenue, it may negatively impact the poorest households if small…
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ICTD policy brief on digital IDs and digital payments cited in BiometricUpdate.com report
21 May 2024

ICTD policy brief on digital IDs and digital payments cited in BiometricUpdate.com report

ICTD Policy Brief 7, entitled ‘Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration’ was cited by…
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ICTD blog on digital IDs and tax administration in Ethiopia cited in media reports
20 May 2024

ICTD blog on digital IDs and tax administration in Ethiopia cited in media reports

Research produced under ICTD’s DIGITAX programme on the integration of digital ID systems with tax administration systems was cited by…
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Celeste Scarpini and Fabrizio Santoro pen a piece in 'The Conversation'
11 August 2023

Celeste Scarpini and Fabrizio Santoro pen a piece in ‘The Conversation’

In the latest policy reforms, Kenya will introduce digital identity documents for all by February 2024. A digital ID system,…
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