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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Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

February 2023
Giulia Mascagni, Fabrizio Santoro

Working Paper

Technology and Tax: Adoption and Impacts of E-services in Rwanda

January 2023
Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, Yves Nsengiyumva

Research in Brief

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

January 2023
Celeste Scarpini, Fabrizio Santoro, Giulia Mascagni

Research in Brief

Digital Financial Services and Digital IDs: What Potential Do They Have For Better Taxation in Africa?

December 2022
Celeste Scarpini, Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard, Giulia Mascagni

Research in Brief

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

December 2022
Fabrizio Santoro, Ronald Waiswa

Working Paper

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

December 2022
Moyo Arewa, Fabrizio Santoro
Electronic tax administration: Insights from Rwanda where manual practices persist
6 July 2023

Electronic tax administration: Insights from Rwanda where manual practices persist

The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not…
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The promise and limitations of information technology for tax mobilisation
31 May 2023

The promise and limitations of information technology for tax mobilisation

As digital technologies continue to gain momentum in lower-income countries, tax authorities are increasingly adopting technology solutions to improve their…
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Identity issues: Four challenges for digital IDs in Africa’s tax systems
17 November 2022

Identity issues: Four challenges for digital IDs in Africa’s tax systems

From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why……
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Ghana’s new e-levy: The sour, sweet and switches so far
4 August 2022

Ghana’s new e-levy: The sour, sweet and switches so far

Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The…
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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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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

•

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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