Giulia Mascagni
Personal Details
First Name: | Giulia |
Middle Name: | |
Last Name: | Mascagni |
Suffix: | |
RePEc Short-ID: | pma2151 |
[This author has chosen not to make the email address public] | |
Affiliation
Institute of Development Studies
University of Sussex
Brighton, United Kingdomhttp://www.ids.ac.uk/
RePEc:edi:idsusuk (more details at EDIRC)
Research output
Jump to: Working papers ArticlesWorking papers
- Munoz, Laura & Mascagni, Giulia & Prichard, Wilson & Santoro, Fabrizio, 2022. "Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS," Working Papers 17171, Institute of Development Studies, International Centre for Tax and Development.
- Santoro, Fabrizio & Munoz, Laura & Prichard, Wilson & Mascagni, Giulia, 2022. "Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?," Working Papers 17113, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio, 2021. "The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda," Working Papers 16892, Institute of Development Studies, International Centre for Tax and Development.
- Lees, Adrienne & Mascagni, Giulia, 2021. "The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data," Working Papers 16661, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Molla, Kiflu & Mengistu, Andualem, 2021. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Working Papers 16548, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio, 2021.
"The VAT in Practice: Equity, Enforcement and Complexity,"
Working Papers
15915, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio, 2021. "The VAT in Practice: Equity, Enforcement and Complexity," Working Papers 16603, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Lees, Adrienne, 2021. "Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda," Working Papers 16468, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2020.
"Active Ghosts: Nil-filing in Rwanda,"
Working Papers
15314, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15515, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis, 2019.
"Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda,"
Working Papers
14364, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis, 2019. "Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda," Working Papers 14411, Institute of Development Studies, International Centre for Tax and Development.
- Mengistu, Andualem T. & Molla, Kiflu G. & Mascagni, Giulia, 2019.
"Tax Evasion and Missing Imports: Evidence From Transaction-Level Data,"
Working Papers
14704, Institute of Development Studies, International Centre for Tax and Development.
- Mengistu, Andualem T. & Molla, Kiflu G. & Mascagni, Giulia, 2019. "Tax Evasion and Missing Imports: Evidence from Transaction-Level Data," Working Papers 14751, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio, 2019.
"An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda,"
Working Papers
14420, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio, 2019. "An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda," Working Papers 14421, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio, 2018. "Why is Tax Education Important for Compliance?," Working Papers 14012, Institute of Development Studies, International Centre for Tax and Development.
- Mengistu, Andualem & Mascagni, Giulia, 2018. "Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia," Working Papers 14055, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio, 2018. "What is the Role of Taxpayer Education in Africa?," Working Papers 13704, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018.
"Can ICTs Increase Tax? Experimental Evidence from Ethiopia,"
Working Papers
13845, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018. "Can ICTs Increase Tax? Experimental Evidence from Ethiopia," Working Papers 13990, Institute of Development Studies, International Centre for Tax and Development.
- Kangave, Jalia & Mascagni, Giulia & Moore, Mick, 2018. "How Do We Research Tax Morale at the Subnational Level?," Working Papers 13503, Institute of Development Studies, International Centre for Tax and Development.
- Marco Carreras & Chandu Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series wp-2017-162, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia, 2017.
"From the Lab to the Field: A Review of Tax Experiments,"
Working Papers
13726, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
- Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie, 2017.
"Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia,"
Working Papers
12794, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia & Timmis, Emilija, 2017.
"The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications,"
Working Papers
13701, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni & Emilija Timmis, 2017. "The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications," Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
- Giulia Mascagni & Emilija Timmis, 2014. "Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications," Discussion Papers 14/06, University of Nottingham, CREDIT.
- Mascagni, Giulia & Nell, Christopher & Monkam, Nara, 2017. "One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda," Working Papers 12838, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Nell, Christopher & Monkam, Nara & Mukama, Denis, 2016. "The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda," Working Papers 12798, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia, 2016.
"Aid and Taxation in Ethiopia,"
Working Papers
13751, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Mascagni, Giulia & Mengistu, Andualem, 2016.
"The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns,"
Working Papers
11207, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem, 2016. "The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns," Working Papers 13524, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia, 2016. "A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010," Working Papers 12777, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Monkam, Nara & Nell, Christopher, 2016. "Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda," Working Papers 12800, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Moore, Mick & McCluskey, Rhiannon, 2014. "Tax Revenue Mobilistation In Developing Countries: Issues and Challenges," Working Papers 3948, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2014.
"Aid and Taxation: Evidence from Ethiopia,"
Working Paper Series
7314, Department of Economics, University of Sussex Business School.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Michele Boario & Andrea Lacquaniti & Giulia Mascagni & Andrea Berardi, 2010. "Oromia Region Study Case : Public Finance Review," World Bank Publications - Reports 12341, The World Bank Group.
Articles
- Giulia Mascagni & Christopher Nell, 2022. "Tax Compliance in Rwanda: Evidence from a Message Field Experiment," Economic Development and Cultural Change, University of Chicago Press, vol. 70(2), pages 587-623.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022.
"Active Ghosts: Nil-filing in Rwanda,"
World Development, Elsevier, vol. 152(C).
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15314, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15515, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021. "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 172-193.
- Giulia Mascagni & Andualem Mengistu, 2019. "Effective tax rates and firm size in Ethiopia," Development Policy Review, Overseas Development Institute, vol. 37(S2), pages 248-273, July.
- Giulia Mascagni, 2018.
"From The Lab To The Field: A Review Of Tax Experiments,"
Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Mascagni, Giulia, 2017. "From the Lab to the Field: A Review of Tax Experiments," Working Papers 13726, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie, 2017. "Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia," Working Papers 12794, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Edoardo Masset & Giulia Mascagni & Arnab Acharya & Eva-Maria Egger & Amrita Saha, 2018. "Systematic reviews of cost-effectiveness in low and middle income countries: a review of reviews," Journal of Development Effectiveness, Taylor & Francis Journals, vol. 10(1), pages 95-120, January.
- Giulia Mascagni & Emilija Timmis, 2017.
"The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications,"
Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
- Mascagni, Giulia & Timmis, Emilija, 2017. "The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications," Working Papers 13701, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni & Emilija Timmis, 2014. "Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications," Discussion Papers 14/06, University of Nottingham, CREDIT.
- Giulia Mascagni, 2016.
"Aid and Taxation in Ethiopia,"
Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Giulia Mascagni, 2014. "Aid and Taxation: Evidence from Ethiopia," Working Paper Series 7314, Department of Economics, University of Sussex Business School.
- Mascagni, Giulia, 2016. "Aid and Taxation in Ethiopia," Working Papers 13751, Institute of Development Studies, International Centre for Tax and Development.
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Working papers
- Munoz, Laura & Mascagni, Giulia & Prichard, Wilson & Santoro, Fabrizio, 2022.
"Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS,"
Working Papers
17171, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Favourate Y. Mpofu & Tankiso Moloi, 2022. "Direct Digital Services Taxes in Africa and the Canons of Taxation," Laws, MDPI, vol. 11(4), pages 1-20, July.
- Favourate Y. Mpofu, 2022. "Industry 4.0 in Financial Services: Mobile Money Taxes, Revenue Mobilisation, Financial Inclusion, and the Realisation of Sustainable Development Goals (SDGs) in Africa," Sustainability, MDPI, vol. 14(14), pages 1-24, July.
- Favourate Y. Mpofu & Eukeria Wealth, 2022. "The Arm’s Length Principle: A Panacea or Problem to Regulating Transfer Pricing Transactions by MNEs in Developing Countries," Eurasian Journal of Business and Management, Eurasian Publications, vol. 10(2), pages 137-152.
- Favourate y Mpofu, 2022. "Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 222-233, December.
- Favourate Y. Mpofu, 2022. "Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries," Economies, MDPI, vol. 10(9), pages 1-28, September.
- Santoro, Fabrizio & Munoz, Laura & Prichard, Wilson & Mascagni, Giulia, 2022.
"Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?,"
Working Papers
17113, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Favourate Y. Mpofu & Tankiso Moloi, 2022. "Direct Digital Services Taxes in Africa and the Canons of Taxation," Laws, MDPI, vol. 11(4), pages 1-20, July.
- Favourate Y. Mpofu, 2022. "Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications," IJFS, MDPI, vol. 10(3), pages 1-21, August.
- Favourate Y. Mpofu, 2022. "Industry 4.0 in Financial Services: Mobile Money Taxes, Revenue Mobilisation, Financial Inclusion, and the Realisation of Sustainable Development Goals (SDGs) in Africa," Sustainability, MDPI, vol. 14(14), pages 1-24, July.
- Lees, Adrienne & Mascagni, Giulia, 2021.
"The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data,"
Working Papers
16661, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Hoy,Christopher Alexander & Simbeye,Laban & Malik,Muhammad Abdullah Ali & Koivisto,Aliisa & Maboshe,Mashekwa, 2022.
"How Have Formal Firms Recovered from the Pandemic ? Insights from Survey and TaxAdministrative Data in Zambia,"
Policy Research Working Paper Series
10139, The World Bank.
- Christopher Hoy & Laban Simbeye & Muhammad Abdullah Ali Malik & Aliisa Koivisto & Mashekwa Maboshe, 2022. "How have formal firms recovered from the pandemic?: Insights from survey and tax administrative data in Zambia," WIDER Working Paper Series wp-2022-73, World Institute for Development Economic Research (UNU-WIDER).
- Hoy,Christopher Alexander & Simbeye,Laban & Malik,Muhammad Abdullah Ali & Koivisto,Aliisa & Maboshe,Mashekwa, 2022.
"How Have Formal Firms Recovered from the Pandemic ? Insights from Survey and TaxAdministrative Data in Zambia,"
Policy Research Working Paper Series
10139, The World Bank.
- Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio, 2021.
"The VAT in Practice: Equity, Enforcement and Complexity,"
Working Papers
15915, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio, 2021. "The VAT in Practice: Equity, Enforcement and Complexity," Working Papers 16603, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Mick Moore, 2021. "Glimpses of fiscal states in sub-Saharan Africa," WIDER Working Paper Series wp-2021-151, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2020.
"Active Ghosts: Nil-filing in Rwanda,"
Working Papers
15314, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15515, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021. "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 172-193.
- Moore, Mick, 2021. "Glimpses of Fiscal States in Sub-Saharan Africa," Working Papers 16977, Institute of Development Studies, International Centre for Tax and Development.
- Mick Moore, 2021. "Glimpses of fiscal states in sub-Saharan Africa," WIDER Working Paper Series wp-2021-151, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis, 2019.
"Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda,"
Working Papers
14364, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis, 2019. "Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda," Working Papers 14411, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Dong, Sarah & Sinning, Mathias, 2021.
"Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System,"
IZA Discussion Papers
14253, Institute of Labor Economics (IZA).
- Dong, Sarah Xue & Sinning, Mathias, 2022. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
- Dong, Sarah Xue & Sinning, Mathias, 2021. "Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system," Ruhr Economic Papers 908, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Vanessa van den Boogaard & Wilson Prichard & Rachel Beach & Fariya Mohiuddin, 2022. "Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone," Development Policy Review, Overseas Development Institute, vol. 40(1), January.
- Santoro, Fabrizio, 2021. "To file or not to file? Another dimension of tax compliance - the Eswatini Taxpayers’ survey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 95(C).
- Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio, 2019.
"An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda,"
Working Papers
14420, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio, 2019. "An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda," Working Papers 14421, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021. "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 172-193.
- Mascagni, Giulia & Santoro, Fabrizio, 2018.
"What is the Role of Taxpayer Education in Africa?,"
Working Papers
13704, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Mzalendo, Ryoba & Chimilila, Cyril, 2020. "Tax administration, Taxpayer’s Reciprocity and Compliance in Tanzania: Empirical Evidence from a Survey," African Journal of Economic Review, African Journal of Economic Review, vol. 8(2), July.
- Vanessa van den Boogaard & Wilson Prichard & Rachel Beach & Fariya Mohiuddin, 2022. "Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone," Development Policy Review, Overseas Development Institute, vol. 40(1), January.
- Renyan Mu & Nigatu Mengesha Fentaw & Lu Zhang, 2022. "The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia," Sustainability, MDPI, vol. 14(10), pages 1-22, May.
- Francesco Burchi & Armin von Schiller & Christoph Strupat, 2020. "Social protection and revenue collection: How they can jointly contribute to strengthening social cohesion," International Social Security Review, John Wiley & Sons, vol. 73(3), pages 13-32, July.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018.
"Can ICTs Increase Tax? Experimental Evidence from Ethiopia,"
Working Papers
13845, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018. "Can ICTs Increase Tax? Experimental Evidence from Ethiopia," Working Papers 13990, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Weigel, Jonathan, 2020. "The participation dividend of taxation: how citizens in Congo engage more with the state when it tries to tax them," LSE Research Online Documents on Economics 104561, London School of Economics and Political Science, LSE Library.
- Armenak Antinyan & Zareh Asatryan, 2020.
"Nudging for Tax Compliance: A Meta-Analysis,"
CESifo Working Paper Series
8500, CESifo.
- Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
- Jean-François Brun & Gérard Chambas & Jules Tapsoba & Abdoul-Akim Wandaogo, 2020. "Are ICT's boosting tax revenues? Evidence from developing countries," Working Papers hal-02979897, HAL.
- von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
- Marco Carreras & Chandu Dachapalli & Giulia Mascagni, 2017.
"Effective corporate tax burden and firm size in South Africa: A firm-level analysis,"
WIDER Working Paper Series
wp-2017-162, World Institute for Development Economic Research (UNU-WIDER).
Cited by:
- Maya GOLDMAN & Ingrid WOOLARD & Jon JELLEMA, 2020. "The Impact of Taxes and Transfers on Poverty and Income Distribution in South Africa 2014/2015," Working Paper 148aae17-521b-428b-85de-b, Agence française de développement.
- Maya Goldman & Ingrid Woolard & Jon Jellema, 2021. "The Impact of Taxes and Transfers on Poverty and Income Distribution in South Africa 2014/15," Commitment to Equity (CEQ) Working Paper Series 106, Tulane University, Department of Economics.
- Kamel Naoui & Abdelkader Kasraoui, 2020. "Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia," International Review of Management and Marketing, Econjournals, vol. 10(3), pages 1-6.
- Mascagni, Giulia, 2017.
"From the Lab to the Field: A Review of Tax Experiments,"
Working Papers
13726, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Wettstein, Dominik J. & Boes, Stefan, 2022. "How value-based policy interventions influence price negotiations for new medicines: An experimental approach and initial evidence," Health Policy, Elsevier, vol. 126(2), pages 112-121.
- Dong, Sarah & Sinning, Mathias, 2021.
"Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System,"
IZA Discussion Papers
14253, Institute of Labor Economics (IZA).
- Dong, Sarah Xue & Sinning, Mathias, 2022. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
- Dong, Sarah Xue & Sinning, Mathias, 2021. "Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system," Ruhr Economic Papers 908, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Lohse, Tim & Simon, Sven A., 2021.
"Compliance in teams – Implications of joint decisions and shared consequences,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
- Tim Lohse & Sven A. Simon, 2018. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," Working Papers tax-mpg-rps-2018-03_4, Max Planck Institute for Tax Law and Public Finance.
- Tim Lohse & Sven A. Simon, 2019. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," CESifo Working Paper Series 7807, CESifo.
- Pomeranz, Dina D. & Vila-Belda, José, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
CEPR Discussion Papers
13688, C.E.P.R. Discussion Papers.
- Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- David Masclet & Claude Montmarquette & Nathalie Viennot-Briot, 2018.
"Can Whistleblower Programs Reduce Tax Evasion? Experimental Evidence,"
Economics Working Paper Archive (University of Rennes 1 & University of Caen)
2018-11, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
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"Somebody's watching me! Impacts of the spot check list program in U.S. crop insurance,"
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"Do women contribute more effort than men to a real public good?,"
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- Mascagni, Giulia & Lees, Adrienne, 2021. "Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda," Working Papers 16468, Institute of Development Studies, International Centre for Tax and Development.
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- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2022. "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," The Review of Economics and Statistics, MIT Press, vol. 104(1), pages 116-132, March.
- Redonda, Agustin & Diaz de Sarralde, Santiago & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2018.
"Tax expenditure and the treatment of tax incentives for investment,"
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- Redonda, Agustin & de Sarralde, Santiago Diaz & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2019. "Tax expenditure and the treatment of tax incentives for investment," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-11.
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"Improving tax compliance without increasing revenue: Evidence from population-wide randomized controlled trials in Papua New Guinea,"
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- Hoy, Christopher & McKenzie, Luke & Sinning, Mathias, 2020. "Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," IZA Discussion Papers 13407, Institute of Labor Economics (IZA).
- Hoy,Christopher Alexander & McKenzie,Luke & Sinning,Mathias Georg, 2021. "Improving Tax Compliance without Increasing Revenue : Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," Policy Research Working Paper Series 9539, The World Bank.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
- Anna P. Kireenko & Ekaterina N. Nevzorova & Alena F. Kireyeva & Alena S. Filippovich & Ekaterina S. Khoroshavina, 2018. "Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 266-290.
- Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
- Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," SciencePo Working papers hal-03892947, HAL.
- Kristina M. Bott & Alexander W. Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2020.
"You’ve Got Mail: A Randomized Field Experiment on Tax Evasion,"
Management Science, INFORMS, vol. 66(7), pages 2801-2819, July.
- Bott, Kristina Maria & Cappelen, Alexander W. & Sørensen, Erik Ø. & Tungodden, Bertil, 2017. "You’ve got mail: A randomised Field experiment on tax evasion," Discussion Paper Series in Economics 10/2017, Norwegian School of Economics, Department of Economics.
- Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017. "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers 2017-051, Human Capital and Economic Opportunity Working Group.
- Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
- James Alm, 2019.
"What Motivates Tax Compliance,"
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1903, Tulane University, Department of Economics.
- James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2021. "The Promise and Limitations of Information Technology for Tax Mobilization," Policy Research Working Paper Series 9848, The World Bank.
- Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
- López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020. "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, vol. 62(C).
- Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
- Karver,Jonathan George & Shijaku,Hilda & Ungerer,Christoph T F, 2022. "Nudging in the Time of the Coronavirus : Evidence from an Experimental Tax Trial in Albania at theOnset of a Global Pandemic," Policy Research Working Paper Series 9961, The World Bank.
- von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
- Carrillo, Paul E. & Castro, Edgar & Scartascini, Carlos, 2021. "Public good provision and property tax compliance: Evidence from a natural experiment," Journal of Public Economics, Elsevier, vol. 198(C).
- Aloys Prinz, 2019. "Learning (Not) to Evade Taxes," Games, MDPI, vol. 10(4), pages 1-18, September.
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"Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance,"
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"Exposure to tax dilemmas deteriorate individuals' self-declared tax morale,"
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- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- Riedel, Nadine & Strohmaier, Kristina & Lediga, Collen, 2019. "Spatial Tax Enforcement Spillovers: Evidence from South Africa," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203500, Verein für Socialpolitik / German Economic Association.
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- Mascagni, Giulia & Lees, Adrienne, 2022. "The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data," Working Papers 17374, Institute of Development Studies, International Centre for Tax and Development.
- Antinyan, Armenak & Corazzini, Luca & Pavesi, Filippo, 2020. "Does trust in the government matter for whistleblowing on tax evaders? Survey and experimental evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 77-95.
- Collen Lediga & Nadine Riedel & Kristina Strohmaier, 2018. "Combatting Tax Evasion: Evidence from Comparing Commercial and Business Tax Registry," CESifo Working Paper Series 7117, CESifo.
- Peter John & Toby Blume, 2018. "How best to nudge taxpayers? The impact of message simplification and descriptive social norms on payment rates in a central London local authority," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 1(1).
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- Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," SciencePo Working papers Main hal-03892947, HAL.
- Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie, 2017.
"Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia,"
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- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
Cited by:
- Ambel,Alemayehu A. & Tesfaye,Wondimagegn Mesfin & Yonis,Manex Bule, 2022. "A Gendered Fiscal Incidence Analysis for Ethiopia : Evidence from Individual-Level Data," Policy Research Working Paper Series 10130, The World Bank.
- Beneberu Assefa Wondimagegnhu & Beyadegie Wubie Worku & Amelmal Afework Tamene & Almaz Giziew Adugna, 2022. ""Struggling to Keep the Wolf from the Door"? Analysis of Rural Poverty Using a Consumption-Based Approach in West Belesa District, Ethiopia," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 159(1), pages 319-350, January.
- Vincenzo Vinci & Keetie Roelen, 2020. "The relevance of institutions and people’s preferences in the PSNP and IN‐SCT programmes in Ethiopia," International Social Security Review, John Wiley & Sons, vol. 73(1), pages 139-167, January.
- World Bank, 2020. "Ethiopia Poverty Assessment," World Bank Publications - Reports 33544, The World Bank Group.
- Vinci, Vincenzo & Roelen, Keetie, 2018. "Institutional factors and people's preferences in the implementation of social protection: the case of Ethiopia," MERIT Working Papers 2018-017, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- Vanesa Jorda & Jose M. Alonso, 2020. "What works to mitigate and reduce relative (and absolute) inequality?: A systematic review," WIDER Working Paper Series wp-2020-152, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia & Timmis, Emilija, 2017.
"The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications,"
Working Papers
13701, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni & Emilija Timmis, 2017. "The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications," Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
- Giulia Mascagni & Emilija Timmis, 2014. "Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications," Discussion Papers 14/06, University of Nottingham, CREDIT.
Cited by:
- Mascagni, Giulia, 2016. "A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010," Working Papers 12777, Institute of Development Studies, International Centre for Tax and Development.
- Oliver Morrissey & Lionel Roger & Lars Spreng, 2019. "Aid and exchange rates in sub-Saharan Africa: No more Dutch Disease?," Discussion Papers 2019-07, University of Nottingham, CREDIT.
- Simplice A. Asongu & Hillary C. Ezeaku, 2020.
"Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018,"
Working Papers of the African Governance and Development Institute.
20/091, African Governance and Development Institute..
- Simplice A. Asongu & Hillary C. Ezeaku, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," Working Papers 20/091, European Xtramile Centre of African Studies (EXCAS).
- Asongu, Simplice & Ezeaku, Hillary, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," MPRA Paper 107528, University Library of Munich, Germany.
- Simplice A. Asongu & Hillary C. Ezeaku, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," Research Africa Network Working Papers 20/091, Research Africa Network (RAN).
- Giulia Mascagni, 2014.
"Aid and Taxation: Evidence from Ethiopia,"
Working Paper Series
7314, Department of Economics, University of Sussex Business School.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Roel Dom & Lionel Roger, 2018. "Economic sanctions and domestic debt: Burundi's fiscal response to the suspension of budget support," Discussion Papers 2018-12, University of Nottingham, CREDIT.
- Giulia Mascagni & Emilija Timmis, 2014.
"Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications,"
Discussion Papers
14/06, University of Nottingham, CREDIT.
- Mascagni, Giulia & Timmis, Emilija, 2017. "The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications," Working Papers 13701, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni & Emilija Timmis, 2017. "The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications," Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
- Roger, Lionel, 2019. "A replication of "The long-run impact of foreign aid in 36 African countries: Insights from multivariate time series analysis" (Oxford Bulletin of Economics and Statistics, 2014)," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-53.
- Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
- Loujaina Abdelwahed, 2021. "The fiscal management of permanent and temporary foreign aid: Evidence from sub‐Saharan Africa," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(4), pages 685-716, May.
- Gnangnon, Sèna Kimm & Brun, Jean-François, 2018.
"Is the impact of development aid on government revenue sustainable? An empirical assessment,"
The Quarterly Review of Economics and Finance, Elsevier, vol. 67(C), pages 311-325.
- Sèna Kimm Gnangnon & Jean-François Brun, 2018. "Is the impact of development aid on government revenue sustainable? An empirical assessment," Post-Print hal-01705602, HAL.
- Jose L. Diaz‐Sanchez & Abrams M. E. Tagem & Joana Mota, 2022.
"Tax revenue effort and aid in fragile states: The case of Comoros,"
South African Journal of Economics, Economic Society of South Africa, vol. 90(2), pages 175-195, June.
- Diaz Sanchez,Jose Luis & Mbu Enow Tagem,Abrams & Monteiro Da Mota,Joana, 2021. "Tax Revenue Effort and Aid in Fragile States : The Case of the Comoros," Policy Research Working Paper Series 9550, The World Bank.
- Abrams M E Tagem, 2017. "Aid, Taxes and Government Spending: A Heterogeneous Cointegrated Panel Analysis," Discussion Papers 2017-02, University of Nottingham, CREDIT.
- Zhuang Hong & Wang Miao & Daniels Joseph, 2020. "Foreign Aid and Adolescent Fertility Rate: Cross-Country Evidence," Journal of Globalization and Development, De Gruyter, vol. 11(1), pages 1-35, June.
- Abrams M.E. Tagem, 2022. "Aid, taxes, and government spending: A heterogeneous co-integrated panel analysis," WIDER Working Paper Series wp-2022-107, World Institute for Development Economic Research (UNU-WIDER).
- Emmanuel Atta Anaman & Samuel Gameli Gadzo & John Gartchie Gatsi & Mavis Pobbi, 2017. "Fiscal Aggregates, Government Borrowing and Economic Growth in Ghana An error correction approach," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 7(2), pages 1-5.
- Joseph Mawejje & Nicholas M. Odhiambo, 2022.
"The determinants and cyclicality of fiscal policy: Empirical evidence from East Africa,"
International Economics, CEPII research center, issue 169, pages 50-70.
- Mawejje, Joseph & Odhiambo, Nicholas M, 2022. "The determinants and cyclicality of fiscal policy: empirical evidence from east Africa," Working Papers 29841, University of South Africa, Department of Economics.
- Mawejje, Joseph & Odhiambo, Nicholas M., 2022. "The determinants and cyclicality of fiscal policy: Empirical evidence from East Africa," International Economics, Elsevier, vol. 169(C), pages 55-70.
- Mascagni, Giulia, 2016.
"Aid and Taxation in Ethiopia,"
Working Papers
13751, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Joseph Mawejje & Nicholas M. Odhiambo, 2020.
"The determinants of fiscal deficits: a survey of literature,"
International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 67(3), pages 403-417, September.
- Joseph Mawejje & Nicholas M. Odhiambo, 0. "The determinants of fiscal deficits: a survey of literature," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 0, pages 1-15.
- Abrams M.E. Tagem, 2017. "The economics and politics of foreign aid and domestic revenue," WIDER Working Paper Series wp-2017-180, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia & Nell, Christopher & Monkam, Nara, 2017.
"One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda,"
Working Papers
12838, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Pomeranz, Dina D. & Vila-Belda, José, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
CEPR Discussion Papers
13688, C.E.P.R. Discussion Papers.
- Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020.
"The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment,"
NBER Working Papers
27666, National Bureau of Economic Research, Inc.
- Marvin Cardoza & Justin Holz & John List & Alejandro Zentner & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Natural Field Experiments 00712, The Field Experiments Website.
- Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Working Papers 2020-113, Becker Friedman Institute for Research In Economics.
- Arun Advani, 2022.
"Who does and doesn't pay taxes?,"
Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," CAGE Online Working Paper Series 530, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," The Warwick Economics Research Paper Series (TWERPS) 1321, University of Warwick, Department of Economics.
- Travers Barclay Child & Elena Nikolova, 2017. "War and Social Attitudes: Revisiting Consensus Views," HiCN Working Papers 258, Households in Conflict Network.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018.
"Can ICTs Increase Tax? Experimental Evidence from Ethiopia,"
Working Papers
13990, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018. "Can ICTs Increase Tax? Experimental Evidence from Ethiopia," Working Papers 13845, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia, 2017.
"From the Lab to the Field: A Review of Tax Experiments,"
Working Papers
13726, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
- Prince Enwereji & M. Potgieter, 2022. "Strategic Leadership Qualities to Enhance the Payment Culture for Municipal Services within an African Context," International Review of Management and Marketing, Econjournals, vol. 12(3), pages 10-17, May.
- Vanessa van den Boogaard & Wilson Prichard & Rachel Beach & Fariya Mohiuddin, 2022. "Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone," Development Policy Review, Overseas Development Institute, vol. 40(1), January.
- Armenak Antinyan & Zareh Asatryan, 2020.
"Nudging for Tax Compliance: A Meta-Analysis,"
CESifo Working Paper Series
8500, CESifo.
- Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
- Antinyan, Armenak & Corazzini, Luca, 2021. "Money does it better! Economic incentives, nudging interventions and reusable shopping bags: Evidence from a natural field experiment," Cardiff Economics Working Papers E2021/29, Cardiff University, Cardiff Business School, Economics Section.
- Christopher Hoy & Luke McKenzie & Mathias Sinning, 2020.
"Improving tax compliance without increasing revenue: Evidence from population-wide randomized controlled trials in Papua New Guinea,"
Departmental Working Papers
2020-27, The Australian National University, Arndt-Corden Department of Economics.
- Hoy, Christopher & McKenzie, Luke & Sinning, Mathias, 2020. "Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," IZA Discussion Papers 13407, Institute of Labor Economics (IZA).
- Hoy,Christopher Alexander & McKenzie,Luke & Sinning,Mathias Georg, 2021. "Improving Tax Compliance without Increasing Revenue : Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," Policy Research Working Paper Series 9539, The World Bank.
- Collin,Matthew Edward & Di Maro,Vincenzo & Evans,David K. & Manang,Frederik, 2022. "Property Tax Compliance in Tanzania : Can Nudges Help ?," Policy Research Working Paper Series 10148, The World Bank.
- Prince Chukwuneme Enwereji & Marius Potgieter, 2018. "Establishing a Payment Culture for Municipal Services in the North West Province: A Conceptual Framework," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 227-234.
- Armenak Antinyan & Luca Corazzini, 2021. "Take me with you! Economic Incentives, Nudging Interventions and Reusable Shopping Bags: Evidence from a Randomized Controlled Trial," Working Papers 2021:08, Department of Economics, University of Venice "Ca' Foscari".
- Pomeranz, Dina D. & Vila-Belda, José, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
CEPR Discussion Papers
13688, C.E.P.R. Discussion Papers.
- Mascagni, Giulia & Nell, Christopher & Monkam, Nara & Mukama, Denis, 2016.
"The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda,"
Working Papers
12798, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Mascagni, Giulia, 2017.
"From the Lab to the Field: A Review of Tax Experiments,"
Working Papers
13726, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
- Weigel, Jonathan, 2020. "The participation dividend of taxation: how citizens in Congo engage more with the state when it tries to tax them," LSE Research Online Documents on Economics 104561, London School of Economics and Political Science, LSE Library.
- Mascagni, Giulia, 2017.
"From the Lab to the Field: A Review of Tax Experiments,"
Working Papers
13726, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia, 2016.
"Aid and Taxation in Ethiopia,"
Working Papers
13751, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
Cited by:
- Mascagni, Giulia, 2016. "A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010," Working Papers 12777, Institute of Development Studies, International Centre for Tax and Development.
- Pomeranz, Dina D. & Vila-Belda, José, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
CEPR Discussion Papers
13688, C.E.P.R. Discussion Papers.
- Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- Simplice A. Asongu & Hillary C. Ezeaku, 2020.
"Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018,"
Working Papers of the African Governance and Development Institute.
20/091, African Governance and Development Institute..
- Simplice A. Asongu & Hillary C. Ezeaku, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," Working Papers 20/091, European Xtramile Centre of African Studies (EXCAS).
- Asongu, Simplice & Ezeaku, Hillary, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," MPRA Paper 107528, University Library of Munich, Germany.
- Simplice A. Asongu & Hillary C. Ezeaku, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," Research Africa Network Working Papers 20/091, Research Africa Network (RAN).
- Mawejje, Joseph & Sebudde, Rachel K., 2019. "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 119-129.
- Mawejje, Joseph, 2019. "Natural resources governance and tax revenue mobilization in sub saharan Africa: The role of EITI," Resources Policy, Elsevier, vol. 62(C), pages 176-183.
- Giulia Mascagni, 2014.
"Aid and Taxation: Evidence from Ethiopia,"
Working Paper Series
7314, Department of Economics, University of Sussex Business School.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Tom Lavers, 2016. "Social protection in an aspiring ‘developmental state’: The political drivers of community-based health insurance in Ethiopia," Global Development Institute Working Paper Series esid-071-16, GDI, The University of Manchester.
- Giulia Mascagni & Emilija Timmis, 2014.
"Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications,"
Discussion Papers
14/06, University of Nottingham, CREDIT.
- Mascagni, Giulia & Timmis, Emilija, 2017. "The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications," Working Papers 13701, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni & Emilija Timmis, 2017. "The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications," Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
- Muhammad Athar Nadeem & Zhiying Liu & Haji Suleman Ali & Amna Younis & Muhammad Bilal & Yi Xu, 2020. "Innovation and Sustainable Development: Does Aid and Political Instability Impede Innovation?," SAGE Open, , vol. 10(4), pages 21582440209, November.
- Broich, Tobias, 2017. "U.S. and Soviet foreign aid during the Cold War: A case study of Ethiopia," MERIT Working Papers 2017-010, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- Adebayo, Eric & Lashitew, Addisu A. & Werker, Eric, 2021. "Is conventional wisdom about resource taxation correct? Mining evidence from transparency reporting," World Development, Elsevier, vol. 146(C).
- Michael Takudzwa Pasara & Michael Zuze, 2021. "Can Remittances Boost Tax Revenues in Zimbabwe? A Secondary Quarterly Time Series Analysis," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 9(2), pages 128-144.
- Mascagni, Giulia, 2016.
"Aid and Taxation in Ethiopia,"
Working Papers
13751, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
- Mascagni, Giulia & Mengistu, Andualem, 2016.
"The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns,"
Working Papers
11207, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem, 2016. "The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns," Working Papers 13524, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Marco Carreras & Chandu Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series wp-2017-162, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018.
"Can ICTs Increase Tax? Experimental Evidence from Ethiopia,"
Working Papers
13990, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2018. "Can ICTs Increase Tax? Experimental Evidence from Ethiopia," Working Papers 13845, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie, 2017. "Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia," Working Papers 12794, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia, 2016.
"A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010,"
Working Papers
12777, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Giulia Mascagni, 2014.
"Aid and Taxation: Evidence from Ethiopia,"
Working Paper Series
7314, Department of Economics, University of Sussex Business School.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Broich, Tobias, 2017. "U.S. and Soviet foreign aid during the Cold War: A case study of Ethiopia," MERIT Working Papers 2017-010, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- Mascagni, Giulia, 2016.
"Aid and Taxation in Ethiopia,"
Working Papers
13751, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Giulia Mascagni, 2014.
"Aid and Taxation: Evidence from Ethiopia,"
Working Paper Series
7314, Department of Economics, University of Sussex Business School.
- Mascagni, Giulia & Monkam, Nara & Nell, Christopher, 2016.
"Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda,"
Working Papers
12800, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Marco Carreras & Chandu Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series wp-2017-162, World Institute for Development Economic Research (UNU-WIDER).
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie, 2017. "Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia," Working Papers 12794, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Mascagni, Giulia & Moore, Mick & McCluskey, Rhiannon, 2014.
"Tax Revenue Mobilistation In Developing Countries: Issues and Challenges,"
Working Papers
3948, Institute of Development Studies, International Centre for Tax and Development.
Cited by:
- Leroux, Marie-Louise & Maldonado, Dario & Pestieau, Pierre, 2019.
"The political economy of contributive pensions in developing countries,"
European Journal of Political Economy, Elsevier, vol. 58(C), pages 262-275.
- Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2019. "The political economy of contributive pensions in developing countries," LIDAM Reprints CORE 3061, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Christopher E.S. WARBURTON, 2016. "The Bottom Twenty: An Analysis Of Income Inequality In High Income And Developing Countries, 1990-2010," Applied Econometrics and International Development, Euro-American Association of Economic Development, vol. 16(2), pages 5-24.
- Christian EBEKE & M MANSOUR & Grégoire ROTA-GRAZIOSI, 2016.
"The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs,"
Working Papers
201611, CERDI.
- Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
- Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
- Christian Ebeke & M Mansour & Grégoire Rota-Graziosi, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers halshs-01332049, HAL.
- Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Working Papers REM 2020/0137, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Jean-Louis Combes & Rasmané Ouedraogo, 2016.
"How Does Inclusive Growth Boost Tax Revenue Mobilization?,"
CERDI Working papers
halshs-01281914, HAL.
- Jean-Louis Combes & Rasmané Ouedraogo, 2016. "How Does Inclusive Growth Boost Tax Revenue Mobilization?," Working Papers halshs-01281914, HAL.
- Jean-Louis COMBES & Rasmané OUEDRAOGO, 2016. "How Does Inclusive Growth Boost Tax Revenue Mobilization?," Working Papers 201605, CERDI.
- Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015.
"Compliance, Informality and contributive pensions,"
Cahiers de recherche
1519, Chaire de recherche Industrielle Alliance sur les enjeux économiques des changements démographiques.
- Leroux, M.-L. & Maldonado, D. & Pestieau, P., 2015. "Compliance, Informality and contributive pensions," LIDAM Discussion Papers CORE 2015055, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015. "Compliance, Informality and Contributive Pensions," CIRANO Working Papers 2015s-52, CIRANO.
- Manamba Epaphra, & John Massawe,, 2017. "Corruption, governance and tax revenues in Africa," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(4), pages 439-467, October.
- Pamela E. Ofori & Isaac K. Ofori & Simplice A. Asongu, 2022.
"Towards efforts to enhance tax revenue mobilisation in Africa: Exploring the interaction between industrialisation and digital infrastructure,"
Working Papers
22/045, European Xtramile Centre of African Studies (EXCAS).
- Pamela E. Ofori & Isaac K. Ofori & Simplice A. Asongu, 2022. "Towards efforts to enhance tax revenue mobilisation in Africa: Exploring the interaction between industrialisation and digital infrastructure," Working Papers of the African Governance and Development Institute. 22/045, African Governance and Development Institute..
- Wisdom Takumah & Bernard Njindan Iyke, 2017.
"The links between economic growth and tax revenue in Ghana: an empirical investigation,"
International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 9(1), pages 34-55.
- Njindan Iyke, Bernard & Takumah, Wisdom, 2015. "The Links between Economic Growth and Tax Revenue in Ghana: An Empirical Investigation," MPRA Paper 67281, University Library of Munich, Germany.
- NANTOB, N'Yilimon, 2014. "Taxes and Economic Growth in Developing Countries : A Dynamic Panel Approach," MPRA Paper 61346, University Library of Munich, Germany, revised 05 Feb 2015.
- Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
- Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021.
"Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs,"
Working Papers
21/058, European Xtramile Centre of African Studies (EXCAS).
- Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021. "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Working Papers of the African Governance and Development Institute. 21/058, African Governance and Development Institute..
- Ofori, Isaac K. & Ofori, Pamela E. & Asongu, Simlice A., 2021. "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," EconStor Preprints 241291, ZBW - Leibniz Information Centre for Economics.
- Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021. "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Research Africa Network Working Papers 21/058, Research Africa Network (RAN).
- Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
- Octavian Moldovan, 2016. "Local Revenue Mobilization in Romania," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(3), pages 107-124.
- Yacouba COULIBALY & Alexandru MINEA & Patrick VILLIEU, 2022. "How Do Natural Resource – Backed Loans Affect the Public Debt Sustainability in Developing Countries? Empirical Evidence," LEO Working Papers / DR LEO 2937, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
- Roukiatou Nikiema & Pam Zahonogo, 2017. "Taxpayer behaviour and institutions in Sub-Saharan Africa," BeFinD Working Papers 0119, University of Namur, Department of Economics.
- Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015. "Contributive Pensions and Imperfect Tax Compliance: A Political Economy Model," CESifo Working Paper Series 5656, CESifo.
- Salim Nuhu Ahmed & John M. Musah, 2018. "On asymmetric information and tax morale in developing countries," WIDER Working Paper Series wp-2018-12, World Institute for Development Economic Research (UNU-WIDER).
- Leroux, Marie-Louise & Maldonado, Dario & Pestieau, Pierre, 2019.
"The political economy of contributive pensions in developing countries,"
European Journal of Political Economy, Elsevier, vol. 58(C), pages 262-275.
- Giulia Mascagni, 2014.
"Aid and Taxation: Evidence from Ethiopia,"
Working Paper Series
7314, Department of Economics, University of Sussex Business School.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
Cited by:
- Mascagni, Giulia, 2016. "A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010," Working Papers 12777, Institute of Development Studies, International Centre for Tax and Development.
- Pomeranz, Dina D. & Vila-Belda, José, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
CEPR Discussion Papers
13688, C.E.P.R. Discussion Papers.
- Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- Simplice A. Asongu & Hillary C. Ezeaku, 2020.
"Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018,"
Working Papers of the African Governance and Development Institute.
20/091, African Governance and Development Institute..
- Simplice A. Asongu & Hillary C. Ezeaku, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," Working Papers 20/091, European Xtramile Centre of African Studies (EXCAS).
- Asongu, Simplice & Ezeaku, Hillary, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," MPRA Paper 107528, University Library of Munich, Germany.
- Simplice A. Asongu & Hillary C. Ezeaku, 2020. "Aid Grants vs. Technical Cooperation Grants: Implications for Inclusive Growth in Sub-Saharan Africa, 1984-2018," Research Africa Network Working Papers 20/091, Research Africa Network (RAN).
- Mawejje, Joseph & Sebudde, Rachel K., 2019. "Tax revenue potential and effort: Worldwide estimates using a new dataset," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 119-129.
- Mawejje, Joseph, 2019. "Natural resources governance and tax revenue mobilization in sub saharan Africa: The role of EITI," Resources Policy, Elsevier, vol. 62(C), pages 176-183.
- Giulia Mascagni, 2014.
"Aid and Taxation: Evidence from Ethiopia,"
Working Paper Series
7314, Department of Economics, University of Sussex Business School.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Tom Lavers, 2016. "Social protection in an aspiring ‘developmental state’: The political drivers of community-based health insurance in Ethiopia," Global Development Institute Working Paper Series esid-071-16, GDI, The University of Manchester.
- Giulia Mascagni & Emilija Timmis, 2014.
"Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications,"
Discussion Papers
14/06, University of Nottingham, CREDIT.
- Mascagni, Giulia & Timmis, Emilija, 2017. "The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications," Working Papers 13701, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni & Emilija Timmis, 2017. "The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications," Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
- Muhammad Athar Nadeem & Zhiying Liu & Haji Suleman Ali & Amna Younis & Muhammad Bilal & Yi Xu, 2020. "Innovation and Sustainable Development: Does Aid and Political Instability Impede Innovation?," SAGE Open, , vol. 10(4), pages 21582440209, November.
- Broich, Tobias, 2017. "U.S. and Soviet foreign aid during the Cold War: A case study of Ethiopia," MERIT Working Papers 2017-010, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- Adebayo, Eric & Lashitew, Addisu A. & Werker, Eric, 2021. "Is conventional wisdom about resource taxation correct? Mining evidence from transparency reporting," World Development, Elsevier, vol. 146(C).
- Michael Takudzwa Pasara & Michael Zuze, 2021. "Can Remittances Boost Tax Revenues in Zimbabwe? A Secondary Quarterly Time Series Analysis," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 9(2), pages 128-144.
- Mascagni, Giulia, 2016.
"Aid and Taxation in Ethiopia,"
Working Papers
13751, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni, 2016. "Aid and Taxation in Ethiopia," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
- Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
Articles
- Giulia Mascagni & Christopher Nell, 2022.
"Tax Compliance in Rwanda: Evidence from a Message Field Experiment,"
Economic Development and Cultural Change, University of Chicago Press, vol. 70(2), pages 587-623.
Cited by:
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2020.
"Active Ghosts: Nil-filing in Rwanda,"
Working Papers
15314, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15515, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2020.
"Active Ghosts: Nil-filing in Rwanda,"
Working Papers
15314, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022.
"Active Ghosts: Nil-filing in Rwanda,"
World Development, Elsevier, vol. 152(C).
See citations under working paper version above.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15314, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15515, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021.
"Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia,"
Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 172-193.
Cited by:
- Claudio Deiana & Andrea Geraci & Gianluca Mazzarella & Fabio Sabatini, 2021.
"Can relief measures nudge compliance in a public health crisis? Evidence from a kinked fiscal policy rule,"
Working Papers in Public Economics
214, University of Rome La Sapienza, Department of Economics and Law.
- Deiana, Claudio & Geraci, Andrea & Mazzarella, Gianluca & Sabatini, Fabio, 2022. "Can relief measures nudge compliance in a public health crisis? Evidence from a kinked fiscal policy rule," Journal of Economic Behavior & Organization, Elsevier, vol. 202(C), pages 407-428.
- Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2021. "The Promise and Limitations of Information Technology for Tax Mobilization," Policy Research Working Paper Series 9848, The World Bank.
- Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2022. "Increasing Tax Collection in African Countries : The Role of Information Technology," Policy Research Working Paper Series 10182, The World Bank.
- Claudio Deiana & Andrea Geraci & Gianluca Mazzarella & Fabio Sabatini, 2021.
"Can relief measures nudge compliance in a public health crisis? Evidence from a kinked fiscal policy rule,"
Working Papers in Public Economics
214, University of Rome La Sapienza, Department of Economics and Law.
- Giulia Mascagni & Andualem Mengistu, 2019.
"Effective tax rates and firm size in Ethiopia,"
Development Policy Review, Overseas Development Institute, vol. 37(S2), pages 248-273, July.
Cited by:
- Mascagni, Giulia & Molla, Kiflu & Mengistu, Andualem, 2021. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Working Papers 16548, Institute of Development Studies, International Centre for Tax and Development.
- Andualem T Mengistu & Kiflu G Molla & Giulia Mascagni, 2022. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data [Income tax evasion: A theoretical analysis]," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 31(1), pages 94-122.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2020.
"Active Ghosts: Nil-filing in Rwanda,"
Working Papers
15314, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
- Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne, 2020. "Active Ghosts: Nil-filing in Rwanda," Working Papers 15515, Institute of Development Studies, International Centre for Tax and Development.
- Aliisa Koivisto & Nicholas Musoke & Dorothy Nakyambadde & Caroline Schimanski, 2021. "The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?," WIDER Working Paper Series wp-2021-51, World Institute for Development Economic Research (UNU-WIDER).
- Cláudia Braz & Maria Manuel Campos & Sónia Cabral, 2022. "A micro-level analysis of corporate income taxation in Portugal," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
- Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2021. "The Promise and Limitations of Information Technology for Tax Mobilization," Policy Research Working Paper Series 9848, The World Bank.
- Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2022. "Increasing Tax Collection in African Countries : The Role of Information Technology," Policy Research Working Paper Series 10182, The World Bank.
- Giulia Mascagni, 2018.
"From The Lab To The Field: A Review Of Tax Experiments,"
Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
See citations under working paper version above.
- Mascagni, Giulia, 2017. "From the Lab to the Field: A Review of Tax Experiments," Working Papers 13726, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
See citations under working paper version above.
- Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie, 2017. "Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia," Working Papers 12794, Institute of Development Studies, International Centre for Tax and Development.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Edoardo Masset & Giulia Mascagni & Arnab Acharya & Eva-Maria Egger & Amrita Saha, 2018.
"Systematic reviews of cost-effectiveness in low and middle income countries: a review of reviews,"
Journal of Development Effectiveness, Taylor & Francis Journals, vol. 10(1), pages 95-120, January.
Cited by:
- Bensch, Gunther, 2019.
"The effects of market-based reforms on access to electricity in developing countries: a systematic review,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 165-188.
- Gunther Bensch, 2019. "The effects of market-based reforms on access to electricity in developing countries: a systematic review," Journal of Development Effectiveness, Taylor & Francis Journals, vol. 11(2), pages 165-188, April.
- Bensch, Gunther, 2019.
"The effects of market-based reforms on access to electricity in developing countries: a systematic review,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 165-188.
- Giulia Mascagni & Emilija Timmis, 2017.
"The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications,"
Journal of Development Studies, Taylor & Francis Journals, vol. 53(7), pages 1037-1056, July.
See citations under working paper version above.
- Mascagni, Giulia & Timmis, Emilija, 2017. "The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications," Working Papers 13701, Institute of Development Studies, International Centre for Tax and Development.
- Giulia Mascagni & Emilija Timmis, 2014. "Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications," Discussion Papers 14/06, University of Nottingham, CREDIT.
- Giulia Mascagni, 2016.
"Aid and Taxation in Ethiopia,"
Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1744-1758, December.
See citations under working paper version above.
- Giulia Mascagni, 2014. "Aid and Taxation: Evidence from Ethiopia," Working Paper Series 7314, Department of Economics, University of Sussex Business School.
- Mascagni, Giulia, 2016. "Aid and Taxation in Ethiopia," Working Papers 13751, Institute of Development Studies, International Centre for Tax and Development.
More information
Research fields, statistics, top rankings, if available.Statistics
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Co-authorship network on CollEc
NEP Fields
NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 23 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.- NEP-IUE: Informal & Underground Economics (15) 2017-02-26 2017-02-26 2017-02-26 2017-03-12 2018-03-05 2018-05-14 2018-05-14 2018-09-10 2019-03-04 2019-04-01 2019-04-08 2019-09-23 2021-10-11 2021-10-11 2021-10-18. Author is listed
- NEP-PBE: Public Economics (9) 2017-02-26 2018-05-14 2019-04-01 2019-09-23 2021-10-11 2021-10-11 2021-11-01 2022-02-07 2022-02-28. Author is listed
- NEP-AFR: Africa (5) 2015-01-19 2018-05-14 2021-11-01 2022-02-07 2022-02-28. Author is listed
- NEP-EXP: Experimental Economics (4) 2017-02-26 2017-02-26 2017-03-12 2018-05-14
- NEP-PUB: Public Finance (3) 2017-02-26 2019-09-23 2022-02-28
- NEP-PAY: Payment Systems & Financial Technology (2) 2022-02-07 2022-02-28
- NEP-ACC: Accounting & Auditing (1) 2021-10-11
- NEP-CBE: Cognitive & Behavioural Economics (1) 2018-05-14
- NEP-CMP: Computational Economics (1) 2018-03-05
- NEP-CWA: Central & Western Asia (1) 2021-10-11
- NEP-DEV: Development (1) 2017-02-26
- NEP-HIS: Business, Economic & Financial History (1) 2017-02-26
- NEP-REG: Regulation (1) 2022-02-28
- NEP-SEA: South East Asia (1) 2018-05-14
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