Celeste Scarpini

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Researcher

Email

C.Scarpini@ids.ac.uk

Celeste is a Researcher with the International Centre for Taxation and Development (ICTD).

Celeste is a Research Officer at the International Centre for Tax and Development (ICTD), based at the Institute of Development Studies (IDS). Her research focuses on improving tax administration in Sub-Saharan Africa, covering diverse areas such as technology adoption, data management, and the role of bureaucrats in policy implementation. Conducting her research in collaboration with revenue authorities in Africa, she has fieldwork experience in in Uganda, Rwanda, and Ghana.

Prior to joining IDS, Celeste served as a Trainee at the United Nations Development Programme (UNDP) Regional Bureau for Africa in New York, where she supported various high-impact projects aimed at promoting sustainable development. She holds an MSc in Development Economics from the University of Sussex and is currently pursuing a PhD in Economics at the same institution.

Languages: Italian and English

Centre

International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) provides research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance.

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Working Paper

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

The literature on tax administration and compliance in developing countries has been blooming recently, primarily driven by the availability of administrative data and by the increased urgency of revenue mobilisation in the context of multiple global crises. Yet, one key aspect of tax...

Giulia Mascagni & 4 others

1 January 2025

Working Paper

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

ICTD Working Paper 203

This paper supersedes a report published in May 2022 on an earlier version of the online interactive evidence gap map (EGM) on digital financial services (DFS) (Mader et al. 2022a). The current EGM can be found and explored here. This paper presents the results of a more recent updated search...

Philip Mader & 5 others

17 July 2024

Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

ICTD Research in Brief 82

As digital technologies continue gaining momentum in Africa and lower-income countries, more and more tax authorities are adopting them to improve their core functions and collect revenue more efficiently. This paper reviews recent literature on using technology for tax administration....

Celeste Scarpini & 2 others

15 February 2023

Brief

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

ICTD Research in Brief; 81

Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer compliance and close their countries’ financing gap. With this aim, the Rwanda Revenue Authority (RRA) has implemented measures of enforcement, facilitation, and promotion of professionalism...

Celeste Scarpini & 2 others

25 January 2023

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Past Event

Towards a digital tax administration: lessons learnt and directions for reform

Governments across the African continent are investing heavily in digital transformation and have made huge progress in the past decade. Many core functions such as tax filing and payment are fully digitised in many contexts. The development of Digital Public Infrastructure (DPI) has been key to...

From 12 December 2024 until 13 December 2024

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