Fabrizio Santoro

Works by this author

Mandating Digital Tax Tools as a Response to COVID: Evidence from Eswatini

Digital Financial Services and Digital IDs: What Potential do They have for Better Taxation in Africa

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

The Promise and Limitations of Information Technology for Tax Mobilisation

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

The VAT in Practice: Equity, Enforcement and Complexity - Working Paper

The VAT in Practice: Equity Enforcement and Complexity

Explaining Informal Taxation and Revenue Generation: Evidence from South-central

Co-financing Community-driven Development through Informal Taxation: Experimental Evidence from South-Central Somalia - Summary

Co-financing Community-driven Development through Informal Taxation: Experimental Evidence from South-Central Somalia

To File or not to File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey - Summary

How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

Active Ghosts: Nil-filing in Rwanda

What is the Role of Taxpayer Education in Africa?