Working Paper

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS

February 2022
Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard, Fabrizio Santoro

Journal Article

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

December 2021
Giulia Mascagni, Christopher Nell

Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

October 2021
Giulia Mascagni, Fabrizio Santoro

Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

July 2021
Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes

Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

May 2021
Giulia Mascagni, Roel Dom, Fabrizio Santoro

Research in Brief

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

May 2021
Giulia Mascagni, Adrienne Lees

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.