Giulia Mascagni : Citation Profile

University of Sussex

10

H index

10

i10 index

403

Citations

RESEARCH PRODUCTION:

9

Articles

39

Papers

RESEARCH ACTIVITY:

   12 years (2010 - 2022). See details.
   Cites by year: 33
   Journals where Giulia Mascagni has often published
   Relations with other researchers
   Recent citing documents: 51.    Total self citations: 14 (3.36 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pma2151
   Updated: 2025-12-27    RAS profile: 2023-03-16    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Giulia Mascagni.

Is cited by:

Antinyan, Armenak (16)

Sinning, Mathias (16)

Mawejje, Joseph (14)

Asongu, Simplice (11)

Asatryan, Zareh (10)

Odhiambo, Nicholas (10)

Dong, Sarah (9)

Okunogbe, Oyebola (8)

Ofori, Isaac Kwesi (6)

Pirttilä, Jukka (6)

Alm, James (6)

Cites to:

Slemrod, Joel (26)

Morrissey, Oliver (24)

Torgler, Benno (21)

Fjeldstad, Odd (21)

Pischke, Jorn-Steffen (18)

Angrist, Joshua (18)

Saez, Emmanuel (16)

Pomeranz, Dina (13)

Villeval, Marie Claire (12)

Alm, James (12)

Coricelli, Giorgio (12)

Main data

Where Giulia Mascagni has published?

Journals with more than one article published# docs
Journal of Development Studies2

Working Papers Series with more than one paper published# docs
Working Papers / Institute of Development Studies, International Centre for Tax and Development34
WIDER Working Paper Series / World Institute for Development Economic Research (UNU-WIDER)2

Recent works citing Giulia Mascagni (2025 and 2024)

YearTitle of citing document
2025Effectiveness of Appeal Settlement on Tax Collection: A Case Study of Rwanda (2019-2024). (2025). de Dieu, Ruvuzacyuma Jean. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:15:p:1286-1307.

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2025Adoption and Acceptance of Electronic Billing Machines among Small and Medium-Sized Enterprises (SMEs) In Rwanda (Case Study: Nyarugenge District). (2025). van Eyck, Ngaboyase ; Theogene, Murekeyimana. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-9:p:7136-7151.

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2024How to improve tax compliance by wealthy individuals? Evidence from Uganda. (2024). Waiswa, Ronald ; Santoro, Fabrizio. In: Development Policy Review. RePEc:bla:devpol:v:42:y:2024:i:2:n:e12754.

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2024Taxing the informal sector: Coping with Coercion in Bamako, Mali. (2024). Haavik, Viljar ; Cisse, Abdoul Wahab. In: Development Policy Review. RePEc:bla:devpol:v:42:y:2024:i:4:n:e12775.

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2024Why do some nudges work and others not?. (2024). Servátka, Maroš ; Miklanek, Tomas ; Lorko, Matej. In: CERGE-EI Working Papers. RePEc:cer:papers:wp777.

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2025Leveraging Religious Leaders to Increase Voluntary Tax Compliance: Experimental Evidence from Tanzania. (2025). Sjursen, Ingrid Hoem ; Vietz, Jasmin. In: ifo Working Paper Series. RePEc:ces:ifowps:_415.

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2024Aid and national tax capacity: Empirical evidence from Chinese aid. (2024). Huang, Jiqiang ; Dong, Haoran ; Liu, Fengrui. In: China Economic Review. RePEc:eee:chieco:v:85:y:2024:i:c:s1043951x24000580.

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2024Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data. (2024). Mukamana, Theonille ; Salvadori, Luca ; Karangwa, John ; Kotsogiannis, Christos. In: Journal of Development Economics. RePEc:eee:deveco:v:170:y:2024:i:c:s0304387824000415.

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2025What you do (not) get when expanding the net - Evidence from forced taxpayer registrations in South Africa. (2025). Riedel, Nadine ; Lediga, Collen ; Strohmaier, Kristina. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001378.

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2025How does progressivity impact tax morale? Experimental evidence across developing countries. (2025). Hoy, Christopher. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001470.

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2025E-invoicing, tax audits and VAT compliance. (2025). Kotsogiannis, Christos ; Karangwa, John ; Murasi, Innocente ; Salvadori, Luca. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001524.

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2025Compliance and accountability-seeking: Evidence from a field experiment in Argentina. (2025). Ronconi, Lucas ; Krakowski, Krzysztof. In: Journal of Development Economics. RePEc:eee:deveco:v:175:y:2025:i:c:s0304387825000434.

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2025Research on the tax compliance effects of corporate platform transformation. (2025). Chen, Shi. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1931-1948.

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2025Digital transformation and tax compliance in Chinese industrial sector. (2025). Chen, Shi ; Liu, Zhongyi ; Cai, Wanlin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002030.

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2024Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia. (2024). Rablen, Matthew ; Yogama, Eko Arief ; Gray, Daniel J. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:224:y:2024:i:c:p:548-579.

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2024Masks, cameras and social pressure. (2024). Rozzi, Roberto ; Rasooly, Itzhak. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:226:y:2024:i:c:s0167268124003056.

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2025Why do some nudges work and others not?. (2025). Servátka, Maroš ; Servtka, Maro ; Miklnek, Tom ; Lorko, Matej. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:235:y:2025:i:c:s0167268125001933.

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2024Review: Effectiveness and policy implications of health taxes on foods high in fat, salt, and sugar. (2024). Mounsey, Sarah ; Gressier, Mathilde ; Olney, Jack ; Sassi, Franco ; Pineda, Elisa ; Li, Danying ; Brown, Todd. In: Food Policy. RePEc:eee:jfpoli:v:123:y:2024:i:c:s0306919224000101.

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2024Corporate digital transformation and tax avoidance: evidence from China. (2024). Jin, Wei ; Chen, Meian ; Zhao, KE. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:85:y:2024:i:c:s0927538x24001513.

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2024Technology and the state: Building capacity to tax via text. (2024). Cohen, Isabelle. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s0047272724000902.

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2025Tax Avoidance through corporate accounting: Insights for corporate tax bases. (2025). Mortenson, Jacob ; Heiser, Eric ; Love, Michael. In: Journal of Public Economics. RePEc:eee:pubeco:v:244:y:2025:i:c:s0047272725000349.

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2025Tax incentives, marketization level, and corporate digital transformation. (2025). Luo, Dianying ; Zhang, Jiaoshu ; Li, Wenxia ; Fu, Chao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s105905602400769x.

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2024Tax amnesties and the insurance effect: An experimental study. (2024). Muller, Cornelius ; Koch, Christian. In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics). RePEc:eee:soceco:v:108:y:2024:i:c:s2214804323001568.

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2025Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China. (2025). schneider, friedrich ; Lin, Gaoyi ; Zhan, Wang ; Xu, Changtuo ; Chen, Hailin. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:212:y:2025:i:c:s0040162524007340.

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2025The taxed informal economy: Fiscal burdens and inequality in Accra. (2025). Gallien, Max ; Anyidoho, Nana Akua ; van den Boogaard, Vanessa ; Rogan, Michael. In: World Development. RePEc:eee:wdevel:v:187:y:2025:i:c:s0305750x24003504.

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2025Financing the Basic income support in South Africa under fiscal constraints. (2025). Mabugu, Ramos ; Henseler, Martin ; Maisonnave, Helene ; Chitiga-Mabugu, Margaret. In: World Development Perspectives. RePEc:eee:wodepe:v:37:y:2025:i:c:s2452292925000025.

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2025Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment. (2025). Thomas, Dasaklis K ; Angeliki, Skoura V. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:2:p:83-:d:1653018.

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2024Why should I comply with taxes if others dont?: an experimental study testing informational effects. (2024). TAUGOURDEAU, Emmanuelle ; Etchart-Vincent, Nathalie ; Ratto, Marisa. In: Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers). RePEc:hal:cesptp:hal-04635966.

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2025Statute of Limitations for Tax Evasion. (2025). Poudou, Jeanchristophe ; Willinger, Marc ; Acikgoz, Bernur ; Pavel, Raluca. In: Post-Print. RePEc:hal:journl:hal-04937321.

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2024Disability Employment Quotas: Effects of Laws and Nudges. (2024). Martínez A., Claudia ; Duryea, Suzanne ; Smith, Raimundo ; Martinez, Claudia. In: IDB Publications (Working Papers). RePEc:idb:brikps:13375.

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2024The Central Role of Social Dynamics in Nudging Social Norms for Collective Health. (2024). Scartascini, Carlos ; Villarreal, Deborah Martinez ; Rojas, Ana Maria ; Simpser, Alberto. In: IDB Publications (Working Papers). RePEc:idb:brikps:13461.

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2025Firm networks and tax compliance: experimental evidence from Uganda. (2025). Knebelmann, Justine ; Nakyambadde, Dorothy ; Henning, David ; Almunia, Miguel ; Tian, Lin. In: IFS Working Papers. RePEc:ifs:ifsewp:25/51.

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2024Encouraging digital tax tools as a response to Covid: evidence from Eswatini. (2024). Magongo, Tanele ; Amine, Razan ; Santoro, Fabrizio. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09810-z.

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2025Teach to comply? Evidence from a taxpayer education program in Rwanda. (2025). Mukama, Denis ; Santoro, Fabrizio ; Mascagni, Giulia. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-023-09809-6.

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2025Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy. (2025). Stiller, Wojciech ; Heinemann, Marwin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-023-09820-x.

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2024COVID-19 Policy Actions, Trust in Government and Tax Compliance Intentions: A Study of the British Self-Employment Income Support Scheme. (2024). Chen, Zhifeng ; Wang, Weisha ; Hang, Haiming. In: Journal of Business Ethics. RePEc:kap:jbuset:v:193:y:2024:i:2:d:10.1007_s10551-023-05595-7.

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2024Corporate taxation in Senegal: Reform and tax avoidance. (2024). Bertinelli, Luisito ; Bourgain, Arnaud ; Dieng, Seydi Ababacar. In: DEM Discussion Paper Series. RePEc:luc:wpaper:24-10.

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2025Technology adoption and extreme stock risk: Evidence from digital tax reform in China. (2025). Jiang, Kangqi ; Li, Jiayun ; Chen, Xiaofeng ; Zhou, Mengling. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-04483-x.

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2025The impact of bureaucratic quality on tax revenue collection in democratic settings. (2025). Appiah-Otoo, Isaac ; Kwame, Bright Nana ; Dumor, Koffi ; Toure, Moumbark ; Song, NA. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05620-2.

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2024Using Divide-and-Conquer to Improve Tax Collection. (2024). Chassang, Sylvain ; del Carpio, Lucia ; Kapon, Samuel. In: Working Papers. RePEc:pri:cepsud:335.

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2024Exploring the Impact of Foreign Loans, and Foreign Aid on Economic Performance: Evidence from Nepal. (2024). Musleh, Wahib Ali ; Shrestha, Raksha Gurung ; Junjun, Hou ; Gurung, Bandana. In: Bulletin of Business and Economics (BBE). RePEc:rfh:bbejor:v:13:y:2024:i:1:p:907-914.

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2024Global production and the crisis of the tax state. (2024). Quentin, Clair. In: Environment and Planning A. RePEc:sae:envira:v:56:y:2024:i:8:p:2196-2212.

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2025Tackling tax base erosion in developing countries: Does information exchange initiative make a difference?. (2025). al Hayat, Nourat. In: Economics of Governance. RePEc:spr:ecogov:v:26:y:2025:i:3:d:10.1007_s10101-025-00332-4.

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2025Corrupt tax bureau commissioners and corporate tax avoidance. (2025). Chu, Jian ; Shan, Yaowen ; Tian, Gary Gang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09862-4.

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2024Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?. (2024). Ambel, Alemayehu ; Woldeyes, Firew Bekele. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10712.

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2024Digitalization and Inclusive Growth : A Review of the Evidence. (2024). Yu, Shu ; Nayyar, Gaurav ; Vorisek, Dana ; Pleninger, Regina. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10941.

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2025Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance. (2025). Tortarolo, Dario ; Schiavoni, Juan Luis ; de Gouvea, Thiago ; Bermdez, Jose Carlo ; Cruces, Guillermo ; Flores, Tatiana. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11060.

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2025Effective Tax Rates, Firm Size and the Global Minimum Tax. (2025). Semelet, Camille Marine ; Dom, Roel ; Brockmeyer, Anne ; Bachas, Pierre. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11090.

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2025Bridging the Gap : Revenue Mobilization in South Asia. (2025). Xie, Zoe Leiyu ; Tourek, Gabriel Zenon ; Ohnsorge, Franziska Lieselotte ; Kruse, Hagen. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11104.

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2025Behavioral interventions, tax compliance and consequences on inequality. (2025). Deparade, Darius ; Mohr, Peter ; Jarmolinski, Lennart. In: Discussion Papers. RePEc:zbw:fubsbe:318371.

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2024Nudging for tax compliance: A meta-analysis. (2024). Antinyan, Armenak ; Asatryan, Zareh. In: ZEW Discussion Papers. RePEc:zbw:zewdip:300677.

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Works by Giulia Mascagni:

YearTitleTypeCited
2019Effective tax rates and firm size in Ethiopia In: Development Policy Review.
[Full Text][Citation analysis]		article10
2018FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS In: Journal of Economic Surveys.
[Full Text][Citation analysis]		article101
2021Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia In: Journal of Economic Behavior & Organization.
[Full Text][Citation analysis]		article25
2022Active Ghosts: Nil-filing in Rwanda In: World Development.
[Full Text][Citation analysis]		article6
2016The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns In: Working Papers.
[Full Text][Citation analysis]		paper5
2016A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010 In: Working Papers.
[Full Text][Citation analysis]		paper1
2017Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia In: Working Papers.
[Full Text][Citation analysis]		paper0
2016The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper2
2016Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper4
2017One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper25
2018How Do We Research Tax Morale at the Subnational Level? In: Working Papers.
[Full Text][Citation analysis]		paper1
2016The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns In: Working Papers.
[Full Text][Citation analysis]		paper5
2017The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications In: Working Papers.
[Full Text][Citation analysis]		paper20
2018What is the Role of Taxpayer Education in Africa? In: Working Papers.
[Full Text][Citation analysis]		paper9
2017From the Lab to the Field: A Review of Tax Experiments In: Working Papers.
[Full Text][Citation analysis]		paper12
2016Aid and Taxation in Ethiopia In: Working Papers.
[Full Text][Citation analysis]		paper11
2018Can ICTs Increase Tax? Experimental Evidence from Ethiopia In: Working Papers.
[Full Text][Citation analysis]		paper7
2018Can ICTs Increase Tax? Experimental Evidence from Ethiopia In: Working Papers.
[Full Text][Citation analysis]		paper7
2018Why is Tax Education Important for Compliance? In: Working Papers.
[Full Text][Citation analysis]		paper0
2018Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia In: Working Papers.
[Full Text][Citation analysis]		paper0
2019Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper8
2019Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper8
2019An Analysis of Discrepancies in Taxpayers VAT Declarations in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper3
2019An Analysis of Discrepancies in Taxpayers VAT Declarations in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper3
2019Tax Evasion and Missing Imports: Evidence From Transaction-Level Data In: Working Papers.
[Full Text][Citation analysis]		paper0
2019Tax Evasion and Missing Imports: Evidence from Transaction-Level Data In: Working Papers.
[Full Text][Citation analysis]		paper0
2020Active Ghosts: Nil-filing in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper3
2020Active Ghosts: Nil-filing in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper3
2021The VAT in Practice: Equity, Enforcement and Complexity In: Working Papers.
[Full Text][Citation analysis]		paper3
2021Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper2
2021Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data In: Working Papers.
[Full Text][Citation analysis]		paper0
2021The VAT in Practice: Equity, Enforcement and Complexity In: Working Papers.
[Full Text][Citation analysis]		paper3
2021The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data In: Working Papers.
[Full Text][Citation analysis]		paper1
2021The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda In: Working Papers.
[Full Text][Citation analysis]		paper2
2022Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? In: Working Papers.
[Full Text][Citation analysis]		paper5
2022Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS In: Working Papers.
[Full Text][Citation analysis]		paper8
2014Tax Revenue Mobilistation In Developing Countries: Issues and Challenges In: Working Papers.
[Full Text][Citation analysis]		paper36
2016From the Lab to the Field: a Review of Tax Experiments In: Working Papers.
[Full Text][Citation analysis]		paper4
2014Fiscal Effects of Aid in Ethiopia: Evidence from CVAR applications In: Discussion Papers.
[Full Text][Citation analysis]		paper26
2017The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications.(2017) In: Journal of Development Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 26		article
2014Aid and Taxation: Evidence from Ethiopia In: Working Paper Series.
[Full Text][Citation analysis]		paper0
2018Systematic reviews of cost-effectiveness in low and middle income countries: a review of reviews In: Journal of Development Effectiveness.
[Full Text][Citation analysis]		article1
2016Aid and Taxation in Ethiopia In: Journal of Development Studies.
[Full Text][Citation analysis]		article11
2022Tax Compliance in Rwanda: Evidence from a Message Field Experiment In: Economic Development and Cultural Change.
[Full Text][Citation analysis]		article8
2016Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia In: WIDER Working Paper Series.
[Full Text][Citation analysis]		paper7
2018Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia.(2018) In: International Social Security Review.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 7		article
2017Effective corporate tax burden and firm size in South Africa: A firm-level analysis In: WIDER Working Paper Series.
[Full Text][Citation analysis]		paper7
2010Oromia Region Study Case : Public Finance Review In: World Bank Publications - Reports.
[Full Text][Citation analysis]		paper0

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