Journal Article

The VAT in practice: equity, enforcement, and complexity

September 2022
Giulia Mascagni, Roel Dom, Fabrizio Santoro, Denis Mukama

Working Paper

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

August 2022
Fabrizio Santoro, Giulia Mascagni

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

Journal Article

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

April 2022
Giulia Mascagni, Adrienne Lees

Journal Article

Active Ghosts: Nil-filing in Rwanda

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

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

Virtual

19 May 2026 – 15:05

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Timezone: Europe/London

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries.

Virtual

3 December 2025 – 16:00

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Timezone: Europe/London

Fresh from the UN Tax Convention negotiations in Nairobi earlier this month, Mukumba will discuss why reforming the global tax architecture matters for everyone, not just the global South that is pushing for change.

Virtual

11 September 2025 – 13:00

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Timezone: UTC

This ICTD–World Bank-ATAF webinar explores how Digital Public Infrastructure is reshaping tax systems in Africa, and the opportunities and challenges it brings.