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Person

Fabrizio Santoro

Fabrizio Santoro

Postdoctoral Fellow

Fabrizio is a Postdoctoral Fellow at IDS working with the International Centre for Tax and Development. He completed his doctorate in Economics at the University of Sussex.

He also works as an external consultant for the University of Sussex and the Danish Refugee Council. Prior to joining IDS, Fabrizio worked as a Research Associate at Innovations for Poverty Action in Myanmar, as a Trainee at the United Nations Economic and Social Commission for Asia and the Pacific in Bangkok, and with BRAC in Uganda.

He has field experience in Rwanda and Swaziland. His main area of work is taxation and public finance, with a strong focus on evaluation of public policy and data analysis.

Languages: Italian (native) and English (fluent)

ICTD Publications

View all ICTD publications authored by Fabrizio Santoro

 

Research

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.

Publications

Brief

Technology and Tax: Adoption and Impacts of E-services in Rwanda

ICTD Working Paper; 88

Many low-income countries are increasingly digitising their tax services, which can bring a range of benefits, from reducing compliance costs and improving record-keeping, to limiting opportunities for corruption and increasing fairness in the tax system. However, the success of these benefits...

5 June 2023

Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

Many people argue that mobile money has the potential to increase financial inclusion and improve the livelihoods of poor people in Africa. However, while many African governments impose specific taxes on mobile money transactions, very little is known about their effect on the use of mobile...

Awa Diouf
Awa Diouf & 2 others

1 June 2023

Working Paper

Technology and Tax: Adoption and Impacts of E-services in Rwanda

ICTD Working Paper; 153

Many low-income countries are increasingly digitising various tax services, usually motivated by efforts to increase efficiency and transparency and reduce the burden of compliance for taxpayers. However, where awareness and adoption are suboptimal, tax e services may produce only partial...

1 May 2023

Brief

Digital Merchant Payments as a Medium of Tax Compliance

ICTD Research in Brief; 87

Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant...

16 March 2023

Fabrizio Santoro’s recent work

Cluster

Governance

The Governance research cluster works across a number of thematic areas that are focused on ensuring citizens are represented and governed fairly in a world of changing state authorities. Our work critically examines public authority and the institutions, networks and politics that shape it....