Giulia Mascagni
Biographic Data
| ID | 1632144 |
|---|---|
| NAME | Giulia Mascagni |
| GIVEN NAMES | Giulia |
| FAMILY NAME | Mascagni |
| SIGNATURE | MASCAGNI G |
| AFFILIATIONS | International Centre for Tax and Development |
| ORCID | 0000-0003-1110-9215 |
| VERIFIED | Yes |
| TOTAL WORKS | 10 |
| TOTAL CITATIONS | 9 |
| AUTHOR COUNT | 10 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 2 |
Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries
The value-added tax (VAT) is a cornerstone of the modern tax system. It has many desirable properties in theory: it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue. Yet, in many countries there are discrepancies between the textbook model of the VAT and its practical implementation. Where the VAT implementation diverges from its textbook model, the tax may lose its desirable…
I tempi giusti. Riconfigurazioni del lavoro sociale post Covid-19
The spread of the new Sars-CoV-2 coronavirus marked the start of a long phase of health emergency and quickly led to the adoption of an articulated strategy to contain the contagion. Starting from March 2020, this had important effects on the main areas of individual and collective life also in our country. Priorities of intervention and unprecedented challenges have therefore been imposed on organizations and institutions first of all in the hea…
The Tax Side of the Pandemic
While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in lower-income countries. Yet, tax is crucial to fund crisis response and recovery, in addition to broader development plans and expanded government expenditure. This paper starts addressing this gap using an unique dataset of survey data from Rwanda. We document two significant shifts in taxpayers’ views during the pa…
Active Ghosts
Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely ignored phenomenon in the public finance literature, despite being well known to tax administrators and widespread: half of all registered corporations in Rwanda file nil. This paper sheds light on this issue, using descriptive analysis of administrative data, a randomised controlled trial (RCT), and qualitative interviews with taxpayers and tax …
Tax Compliance in Rwanda
In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment group or a control group that received no message. Treatment messages varied in terms of content (deterrence, fiscal exchange, or reminder) and delivery method (letter, email, or SMS). Our randomized controlled trial evaluates the impact of this intervention on compliance behavior. We find …
Governance for Building Back Better
The pandemic is in many ways a crisis of governance. It has created a set of unique challenges that underscore the need for governments to collect revenue more efficiently and equitably; and to spend it more inclusively, transparently, and accountably, especially on the most vulnerable and marginalised populations. In this article, we suggest a set of governance interventions to help create conditions for building effective and inclusive institut…
The Cost-Effectiveness of Complex Projects
Linking taxation and social protection
Although redistribution results from the simultaneous effects of taxes and transfers, analyses of their distributional effects in low‐income countries have largely been undertaken from singular perspectives. This article jointly assesses the distributional effect of taxes and transfers (through social protection) using Ethiopia as a case study. We find that Ethiopia's flagship social protection programme is more effective than income taxation in …
The Fiscal Effects of Aid in Ethiopia
This article explores the fiscal effects of aid in Ethiopia using the Cointegrated Vector AutoRegressive (CVAR) methodology to model complex long-run and short-run dynamics. We use national data for 1961–2010, including a measure of aid capturing flows through the budget as measured by the recipient. The data suggests three main conclusions on the long-run equilibrium. First, government long-term spending plans are based on domestic sources, trea…
Aid and Taxation in Ethiopia
The relation between aid and taxation is largely contested in the literature. On the one hand, aid may act as a substitute for tax revenue and thus have a crowding-out effect. It can also have a detrimental effect on domestic tax institutions. On the other hand, it can promote and support tax mobilisation through policy advice, technical assistance, and conditionality, in addition to more indirect channels. The case of Ethiopia supports the exist…
Linking taxation and social protection
Although redistribution results from the simultaneous effects of taxes and transfers, analyses of their distributional effects in low‐income countries have largely been undertaken from singular perspectives. This article jointly assesses the distributional effect of taxes and transfers (through social protection) using Ethiopia as a case study. We find that Ethiopia's flagship social protection programme is more effective than income taxation in …
Active Ghosts
Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely ignored phenomenon in the public finance literature, despite being well known to tax administrators and widespread: half of all registered corporations in Rwanda file nil. This paper sheds light on this issue, using descriptive analysis of administrative data, a randomised controlled trial (RCT), and qualitative interviews with taxpayers and tax …
Tax Compliance in Rwanda
In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment group or a control group that received no message. Treatment messages varied in terms of content (deterrence, fiscal exchange, or reminder) and delivery method (letter, email, or SMS). Our randomized controlled trial evaluates the impact of this intervention on compliance behavior. We find …
Aid and Taxation in Ethiopia
The relation between aid and taxation is largely contested in the literature. On the one hand, aid may act as a substitute for tax revenue and thus have a crowding-out effect. It can also have a detrimental effect on domestic tax institutions. On the other hand, it can promote and support tax mobilisation through policy advice, technical assistance, and conditionality, in addition to more indirect channels. The case of Ethiopia supports the exist…
The Fiscal Effects of Aid in Ethiopia
This article explores the fiscal effects of aid in Ethiopia using the Cointegrated Vector AutoRegressive (CVAR) methodology to model complex long-run and short-run dynamics. We use national data for 1961–2010, including a measure of aid capturing flows through the budget as measured by the recipient. The data suggests three main conclusions on the long-run equilibrium. First, government long-term spending plans are based on domestic sources, trea…
The Cost-Effectiveness of Complex Projects
Linking taxation and social protection
Although redistribution results from the simultaneous effects of taxes and transfers, analyses of their distributional effects in low‐income countries have largely been undertaken from singular perspectives. This article jointly assesses the distributional effect of taxes and transfers (through social protection) using Ethiopia as a case study. We find that Ethiopia's flagship social protection programme is more effective than income taxation in …
Governance for Building Back Better
The pandemic is in many ways a crisis of governance. It has created a set of unique challenges that underscore the need for governments to collect revenue more efficiently and equitably; and to spend it more inclusively, transparently, and accountably, especially on the most vulnerable and marginalised populations. In this article, we suggest a set of governance interventions to help create conditions for building effective and inclusive institut…
Active Ghosts
Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely ignored phenomenon in the public finance literature, despite being well known to tax administrators and widespread: half of all registered corporations in Rwanda file nil. This paper sheds light on this issue, using descriptive analysis of administrative data, a randomised controlled trial (RCT), and qualitative interviews with taxpayers and tax …
Tax Compliance in Rwanda
In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment group or a control group that received no message. Treatment messages varied in terms of content (deterrence, fiscal exchange, or reminder) and delivery method (letter, email, or SMS). Our randomized controlled trial evaluates the impact of this intervention on compliance behavior. We find …
I tempi giusti. Riconfigurazioni del lavoro sociale post Covid-19
The spread of the new Sars-CoV-2 coronavirus marked the start of a long phase of health emergency and quickly led to the adoption of an articulated strategy to contain the contagion. Starting from March 2020, this had important effects on the main areas of individual and collective life also in our country. Priorities of intervention and unprecedented challenges have therefore been imposed on organizations and institutions first of all in the hea…
The Tax Side of the Pandemic
While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in lower-income countries. Yet, tax is crucial to fund crisis response and recovery, in addition to broader development plans and expanded government expenditure. This paper starts addressing this gap using an unique dataset of survey data from Rwanda. We document two significant shifts in taxpayers’ views during the pa…
Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries
The value-added tax (VAT) is a cornerstone of the modern tax system. It has many desirable properties in theory: it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue. Yet, in many countries there are discrepancies between the textbook model of the VAT and its practical implementation. Where the VAT implementation diverges from its textbook model, the tax may lose its desirable…
Business (6 works) · Economics (6 works) · Political science (6 works) · Public economics (6 works) · Revenue (5 works) · Medicine (4 works) · Psychology (4 works) · Taxation and Compliance Studies (4 works) · Finance (3 works) · Fiscal Policy and Economic Growth (3 works)