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Giulia Mascagni - Research Fellow

Governance; Power and Popular Politics
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Erin Lewis

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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.

ICTD Publications

View all ICTD publications authored by Giulia Mascagni

The aim of this cooperation with the Swiss Agency for Development Cooperation is to strengthen their Democratisation, Decentralisation and Local Governance Network's understanding, learning, and policy engagement in decentralised and democratic local governance.

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This project is a ten year independent impact evaluation of the Millennium Villages in Northern Ghana. The IE is being delivered by IDS, ITAD and PDA Ghana.

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This project conducted a set of large-scale field experiments in Rwanda aiming to understand the determinants of tax compliance.

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A new partnership between the Swiss Agency for Development and Cooperation (SDC) and IDS has been formed with the aim of supporting SDC’s ‘Democratisation, Decentralisation and Local Governance Network’ (DLGN) between 2012 and 2014. IDS’ contribution will seek to improve DLGN’s effectiveness and impact of policy strategies and operations.

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IDS publications on international development research

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

Journal of Economic Surveys (forthcoming)

Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field. This movement from the lab to the field has happened against the background of the 'credibility revolution' in applied economics, which has seen more rigorous methods applied to policy relevant questions, and of the availability to researchers of administrative data from tax returns. More details

IDS publications on international development research

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

ICTD Working Paper 61 (2017)

This paper aims to jointly assess the distributional effect of taxes and transfers, through social protection, using Ethiopia as a case study. More details

IDS publications on international development research

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

ICTD Working Paper 57 (2016)

This paper reports the results of a pilot experiment in Rwanda designed to encourage voluntary tax compliance by providing information on sanctions. More details

IDS publications on international development research

Aid and Taxation in Ethiopia

The Journal of Development Studies 52.12 (2016)

The case of Ethiopia supports the existence of a positive relation between aid and tax, which occurs mainly through policy advice and technical assistance rather than conditionality. More details

This is the front cover to IDS Working Paper 466, 'Is Fiscal Decentralisation Delivering on its Promises? A Review of the Theory and Practice in Developing Countries'.

Is Fiscal Decentralisation Delivering on its Promises? A Review of the Theory and Practice in Developing Countries

IDS Working Paper 466 (2016)

Fiscal decentralisation has become a widespread phenomenon in developing countries and it has attracted increasing attention in the past few decades. The supporters of decentralisation argue that it can bring about positive outcomes, whether economic or political in nature. For example, since local governments are closer to citizens, they can be expected to be more responsive to their needs. More details

Thematic Expertise:
Aid; Capacity Development; Economic Growth; Governance; Private-sector Governance; Public Policy; State Capacity; Industry; Reducing Inequalities; Monitoring and Evaluation; Taxation.

Related Programmes and Centres:
International Centre for Taxation and Development (ICTD).

Geographic Expertise:
Sub Saharan Africa; Ethiopia; Mozambique; Rwanda.