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 June 2025 – 14:00

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Timezone: Europe/London

Join ICTD, ATAF and TJNA for a timely webinar sharing evidence on better, more efficient ways to tax the wealthy.

In person

21 January 2025 – 09:00

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Timezone: Africa/Libreville

Radisson Blu Okoume Palace Hotel, Libreville, B.P. 2254, Boulevard de Nice, Libreville, Gabon

Integrating the gender dimension into public finances, and in particular taxation, has become a challenge for revenue authorities around the world. Tax policies and the way they are implemented can have a significant impact on gender issues in tax systems.

Virtual

4 December 2024 – 14:00

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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.