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Details about Giulia Mascagni

Workplace:Institute of Development Studies, University of Sussex, (more information at EDIRC)

Access statistics for papers by Giulia Mascagni.

Last updated 2023-03-16. Update your information in the RePEc Author Service.

Short-id: pma2151


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Working Papers

2022

  1. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (4)
  2. Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (6)

2021

  1. The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (1)
  2. The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (2)
  3. The VAT in Practice: Equity, Enforcement and Complexity
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (2)
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2021) Downloads View citations (2)
  4. Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads
  5. Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (2)

2020

  1. Active Ghosts: Nil-filing in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (4)
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2020) Downloads View citations (4)

    See also Journal Article Active Ghosts: Nil-filing in Rwanda, World Development, Elsevier (2022) Downloads View citations (2) (2022)

2019

  1. An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (3)
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2019) Downloads View citations (3)
  2. Tax Evasion and Missing Imports: Evidence From Transaction-Level Data
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2019) Downloads
  3. Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (6)
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2019) Downloads View citations (6)

2018

  1. Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads
  2. Can ICTs Increase Tax? Experimental Evidence from Ethiopia
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (5)
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2018) Downloads View citations (5)
  3. How Do We Research Tax Morale at the Subnational Level?
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads
  4. What is the Role of Taxpayer Education in Africa?
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (5)
  5. Why is Tax Education Important for Compliance?
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads

2017

  1. Effective corporate tax burden and firm size in South Africa: A firm-level analysis
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) Downloads View citations (3)
  2. From the Lab to the Field: A Review of Tax Experiments
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (12)
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2016) Downloads View citations (4)

    See also Journal Article FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS, Journal of Economic Surveys, Wiley Blackwell (2018) Downloads View citations (79) (2018)
  3. Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads
    Also in WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) (2016) Downloads View citations (3)

    See also Journal Article Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia, International Social Security Review, John Wiley & Sons (2018) Downloads View citations (6) (2018)
  4. One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (24)
  5. The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (18)
    Also in Discussion Papers, University of Nottingham, CREDIT (2014) Downloads View citations (13)

    See also Journal Article The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications, Journal of Development Studies, Taylor & Francis Journals (2017) Downloads View citations (17) (2017)

2016

  1. A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (3)
  2. Aid and Taxation in Ethiopia
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (14)
    See also Journal Article Aid and Taxation in Ethiopia, Journal of Development Studies, Taylor & Francis Journals (2016) Downloads View citations (14) (2016)
  3. The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (3)
  4. The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (5)
    Also in Working Papers, Institute of Development Studies, International Centre for Tax and Development (2016) Downloads View citations (5)
  5. Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (5)

2014

  1. Aid and Taxation: Evidence from Ethiopia
    Working Paper Series, Department of Economics, University of Sussex Business School Downloads View citations (3)
  2. Tax Revenue Mobilistation In Developing Countries: Issues and Challenges
    Working Papers, Institute of Development Studies, International Centre for Tax and Development Downloads View citations (33)

2010

  1. Oromia Region Study Case: Public Finance Review
    World Bank Publications - Reports, The World Bank Group Downloads

Journal Articles

2022

  1. Active Ghosts: Nil-filing in Rwanda
    World Development, 2022, 152, (C) Downloads View citations (2)
    See also Working Paper Active Ghosts: Nil-filing in Rwanda, Working Papers (2020) Downloads View citations (4) (2020)
  2. Tax Compliance in Rwanda: Evidence from a Message Field Experiment
    Economic Development and Cultural Change, 2022, 70, (2), 587 - 623 Downloads View citations (5)

2021

  1. Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia
    Journal of Economic Behavior & Organization, 2021, 189, (C), 172-193 Downloads View citations (12)

2019

  1. Effective tax rates and firm size in Ethiopia
    Development Policy Review, 2019, 37, (S2), O248-O273 Downloads View citations (9)

2018

  1. FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS
    Journal of Economic Surveys, 2018, 32, (2), 273-301 Downloads View citations (79)
    See also Working Paper From the Lab to the Field: A Review of Tax Experiments, Working Papers (2017) Downloads View citations (12) (2017)
  2. Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia
    International Social Security Review, 2018, 71, (1), 3-24 Downloads View citations (6)
    See also Working Paper Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia, Working Papers (2017) Downloads (2017)
  3. Systematic reviews of cost-effectiveness in low and middle income countries: a review of reviews
    Journal of Development Effectiveness, 2018, 10, (1), 95-120 Downloads View citations (1)

2017

  1. The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications
    Journal of Development Studies, 2017, 53, (7), 1037-1056 Downloads View citations (17)
    See also Working Paper The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications, Working Papers (2017) Downloads View citations (18) (2017)

2016

  1. Aid and Taxation in Ethiopia
    Journal of Development Studies, 2016, 52, (12), 1744-1758 Downloads View citations (14)
    See also Working Paper Aid and Taxation in Ethiopia, Working Papers (2016) Downloads View citations (14) (2016)
 
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