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Fabrizio Santoro
Fabrizio Santoro
Research Fellow, IDS
Verified email at ids.ac.uk
Title
Cited by
Cited by
Year
What is the role of taxpayer education in Africa?
G Mascagni, F Santoro
ICTD African Tax Administration Paper 1, 2018
532018
The Promise and Limitations of Information Technology for Tax Mobilization
O Okunogbe, F Santoro
The World Bank Research Observer 38 (2), 295-324, 2023
452023
Active ghosts: Nil-filing in Rwanda
G Mascagni, F Santoro, D Mukama, J Karangwa, N Hakizimana
World Development 152, 105806, 2022
412022
The VAT in practice: equity, enforcement, and complexity
G Mascagni, R Dom, F Santoro, D Mukama
International Tax and Public Finance 30 (2), 525-563, 2023
322023
Should governments tax digital financial services? A research agenda to understand sector-specific taxes on DFS
L Munoz, G Mascagni, W Prichard, F Santoro
Institute of Development Studies, International Centre for Tax and …, 2022
312022
Teach to comply? Evidence from a taxpayer education program in Rwanda
G Mascagni, F Santoro, D Mukama
International Tax and Public Finance, 1-43, 2024
282024
Nil-filing in Eswatini: Should the revenue administration be concerned?
F Santoro, W Mdluli
African tax administration Paper 6, 2019
262019
Digital Financial Services and Digital IDs: What Potential Do They Have for Better Taxation in Africa?
F Santoro, L Munoz, W Prichard, G Mascagni
International Centre for Tax and Development at the Institute of Development …, 2022
202022
An analysis of discrepancies in taxpayers’ VAT declarations in Rwanda
G Mascagni, D Mukama, F Santoro
International Centre for Tax and Development Working Paper 92, 2019
202019
To file or not to file? Another dimension of tax compliance-the Eswatini Taxpayers’ survey
F Santoro
Journal of Behavioral and Experimental Economics 95, 101760, 2021
192021
Increasing tax collection in African countries: The role of information technology
O Okunogbe, F Santoro
Journal of African Economies 32 (Supplement_1), i57-i83, 2023
172023
Explaining informal taxation and revenue generation: Evidence from south-central Somalia
V van den Boogaard, F Santoro
Institute of Development Studies, International Centre for Tax and …, 2023
162023
Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda
F Santoro, G Mascagni
Journal of Behavioral and Experimental Economics 107, 102118, 2023
92023
Why is Tax Education Important for Compliance?
G Mascagni, F Santoro
Institute of Development Studies, International Centre for Tax and …, 2018
92018
To file or not to file? another dimension of non-compliance: The Eswatini Taxpayer Survey
F Santoro, E Groening, W Mdluli, M Shongwe
Institute of Development Studies, International Centre for Tax and …, 2020
72020
An Analysis of Discrepancies in Taxpayers
G MASCAGNI, D MUKAMA, F SANTORO
VAT Declarations in Rwanda. International Centre for Taxation and …, 2019
62019
Financing governance beyond the state: Informal revenue generation in south-central Somalia
V van den Boogaard, F Santoro
African Affairs 121 (485), 569-594, 2022
52022
How to best nudge taxpayers? The impact of a tailored letter experiment in Eswatini
F Santoro, E Groening, W Mdluli, M Shongwe
International Centre for Tax and Development and African Tax Administration …, 2020
52020
Technology and Tax: Adoption and Impacts of E-services in Rwanda
K Megersa, F Santoro, A Lees, M Carreras, T Mukamana, N Hakizimana, ...
Institute of Development Studies, International Centre for Tax and …, 2023
42023
Small Nets for Big Fish? Tax Enforcement on the Richest –Evidence From Uganda
F Santoro, R Waiswa
Institute of Development Studies, International Centre for Tax and …, 2022
42022
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