Giulia Mascagni

Giulia Mascagni's main area of work is taxation, but she also has research interest in public finance, evaluation of public policy, and aid effectiveness. She is an economist by training, holding a PhD in Economics from the University of Sussex. Her main geographical interest lies in African countries, with a particular focus on Ethiopia.

Giulia is currently working at IDS as Research Fellow and as Research Director of the International Centre for Taxation and Development (ICTD). At IDS she teaches economics, taxation and public finance at the postgraduate level and on professional short courses. Previously she worked as Associate Tutor at the University of Sussex, as an independent consultant for ITAD, the World Bank, the Overseas Development Institute, and as Adviser and Trainee at the European Commission.

Giulia has field experience in Ethiopia, Mozambique and Rwanda, amongst others. In Ethiopia she worked as Associate Economic Affaires Officer at the UN Economic Commission for Africa and she was Resident Researcher at the Ethiopian Development Research Institute in Addis Ababa.

In Rwanda, Giulia led a set of large-scale field experiments aiming to understand the determinants of tax compliance.

Works by this author

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 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

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

Using Administrative Data to Assess the Impact of the Pandemic in Low-income Countries: An Application with VAT Data in Rwanda

Active Ghosts: Nil-filing in Rwanda

Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

What is the Role of Taxpayer Education in Africa?

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

A Fiscal History of Ethiopia : Taxation and Aid Dependence 1960-2010

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

From the Lab to the Field: a Review of Tax Experiments