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.
How Do We Research Tax Morale at the Subnational Level?IDS Working Paper 506 (2018)
One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level. More details
Perspectives from the Field: SDC Cooperation for Property TaxationIDS Working Paper 486 (2017)
This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s Democratisation, Decentralisation and Local Governance Network that aim to provide incentives for local governments to increase tax compliance and revenues. The investigation focuses on three projects that aim to improve local revenue mobilisation. More details
From the Lab to the Field: A Review of Tax ExperimentsJournal of Economic Surveys (2017)
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. More details
One size does not fit all: A field experiment on the drivers of tax compliance and delivery methods in RwandaICTD Working Paper 58 (2017)
Although field experiments in tax compliance represent a growing area of research, the literature has so far focused exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries. 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
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.