Giulia Mascagni - Research Fellow
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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.
From the Lab to the Field: A Review of Tax ExperimentsJournal 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
Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in EthiopiaICTD 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
The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in RwandaICTD 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
Aid and Taxation in EthiopiaThe 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
Is Fiscal Decentralisation Delivering on its Promises? A Review of the Theory and Practice in Developing CountriesIDS 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
Aid and tax in Ethiopia - is there a crowding out effect?16 Oct 2014
By Giulia Mascagni
Mentions in the media
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).
Sub Saharan Africa; Ethiopia; Mozambique; Rwanda.