Fabrizio Santoro

Fabrizio Santoro

Linkedin Google-scholar-brands-solid-full Facebook X-twitter

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.

Share

Working Paper

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

February 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Journal Article

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

January 2024
Giulia Mascagni, Fabrizio Santoro, Denis Mukama

Journal Article

Encouraging digital tax tools as a response to COVID: Evidence from Eswatini

January 2024
Fabrizio Santoro, Razan Amine, Tanele Magongo

Journal Article

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

December 2023
Fabrizio Santoro, Giulia Mascagni

Journal Article

How to improve tax compliance by wealthy individuals? Evidence from Uganda

November 2023
Fabrizio Santoro, Ronald Waiswa

Journal Article

Social protection, community participation and state-citizen relations: Evidence from a cash transfer program in south-central Somalia

October 2023
Vanessa van den Boogaard, Fabrizio Santoro, Michael Walker
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…

Read more
Read more
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…

Read more
Read more
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?…
Read more
Read more
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…
Read more
Read more
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…

Read more
Read more
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…

Read more
Read more
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…

Read more
Read more
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…
Read more
Read more
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…
Read more
Read more
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…

Read more
Read more
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

•

Timezone: Europe/London

Webinar sharing key insights from the forthcoming World Bank-ICTD publication on Tax Identification Numbers.
Read more
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.
Read more
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

•

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
Read more
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…
Read more
Read more
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….
Read more
Read more
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…
Read more
Read more
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…
Read more
Read more
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…
Read more
Read more
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,…
Read more
Read more