Giulia Mascagni

Research Director, International Centre for Taxation and Development; Research Fellow, Institute for Development Studies

Giulia Mascagni is Research Director of the International Centre for Taxation and Development (ICTD) and Research Fellow at the Institute for Development Studies (IDS). She is a development economist, and her research focuses on taxation in low-income countries. She is Research Advisor to the Rwanda Revenue Authority, member of TADAT’s Technical Advisory Group, Adjunct Professor at Johns Hopkins University SAIS Europe, and Research Associate of the Institute of Fiscal Studies (UK).

Recent work by Giulia Mascagni

VAT in developing countries: flawed, but irreplaceable

Informality, compliance costs, and weak administrative capacity all constrain the effectiveness of VAT in lower-income countries. However, it is a crucial source of revenue that is better than the alternatives, so governments should focus on reforms that make the VAT more efficient.

Public Economics

Anne Brockmeyer Giulia Mascagni Mazhar Waseem Miguel Almunia Vedanth Nair

Published 04.04.24

Using technology to increase taxpayer compliance: Evidence from Ethiopia

The adoption of sales registration machines in Ethiopia substantially increased tax revenue, but by less than expected due to taxpayer responses

Public Economics

Giulia Mascagni Andualem T Mengistu Firew Woldeyes

Published 18.04.22

Giulia Mascagni

Recent work by Giulia Mascagni

VAT in developing countries: flawed, but irreplaceable

Using technology to increase taxpayer compliance: Evidence from Ethiopia