Institution · International Centre for Tax and Development
Most cited papers from International Centre for Tax and Development
What are the most cited papers from International Centre for Tax and Development?
The most cited paper from International Centre for Tax and Development is "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia" (Giulia Mascagni, Andualem Mengistu, Firew Bekele Woldeyes, 2021), with 126 citations. Next come "The Promise and Limitations of Information Technology for Tax Mobilization" (68) and "Increasing Tax Collection in African Countries: The Role of Information Technology" (60).
Showing 50 of 54 papers. Every paper is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia Giulia Mascagni, Andualem Mengistu, Firew Bekele Woldeyes · Journal of Economic Behavior & Organization | 13 Jul 2021 | 126 |
| 2 | The Promise and Limitations of Information Technology for Tax Mobilization Oyebola Okunogbe, Fabrizio Santoro · The World Bank Research Observer | 20 Oct 2022 | 68 |
| 3 | Increasing Tax Collection in African Countries: The Role of Information Technology Oyebola Okunogbe, Fabrizio Santoro · Journal of African Economies | Mar 2023 | 60 |
| 4 | The VAT in practice: equity, enforcement, and complexity Giulia Mascagni, Roel Dom, Fabrizio Santoro et al. · International Tax and Public Finance | 16 Aug 2022 | 58 |
| 5 | Tax Compliance in Rwanda: Evidence from a Message Field Experiment Giulia Mascagni, Christopher Nell · Economic Development and Cultural Change | 17 Feb 2021 | 51 |
| 6 | Tax obsessions: Taxpayer registration and the “informal sector” in sub‐Saharan Africa Mick Moore · Development Policy Review | 21 May 2022 | 39 |
| 7 | Beyond Greed: Why Armed Groups Tax Tanya Bandula-Irwin, Max Gallien, Ashley Jackson et al. · Studies in Conflict and Terrorism | 20 Feb 2022 | 39 |
| 8 | The customer is king: Evidence on VAT compliance in Tanzania Odd‐Helge Fjeldstad, Cecilia Kagoma, Ephraim O Mdee et al. · World Development | 2 Jan 2020 | 38 |
| 9 | Effective tax rates and firm size in Ethiopia Giulia Mascagni, Andualem Mengistu · Development Policy Review | 29 Jul 2018 | 31 |
| 10 | Developing influence: the power of ‘the rest’ in global tax governance Martin Hearson, Rasmus Corlin Christensen, Tovony Randriamanalina · Review of International Political Economy | 10 May 2022 | 30 |
| 11 | To file or not to file? Another dimension of tax compliance - the Eswatini Taxpayers’ survey Fabrizio Santoro · Journal of Behavioral and Experimental Economics | 26 Aug 2021 | 30 |
| 12 | Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone Vanessa van den Boogaard, Wilson Prichard, Rachel Beach et al. · Development Policy Review | May 2021 | 29 |
| 13 | Technocracy in the Era of Twitter: Between intergovernmentalism and supranational technocratic politics in global tax governance Sol Picciotto · Regulation & Governance | 14 Aug 2020 | 26 |
| 14 | Co‐financing community‐driven development through informal taxation: Evidence from south‐central Somalia Vanessa van den Boogaard, Fabrizio Santoro · Governance | 11 Mar 2022 | 22 |
| 15 | Policy implementation under stress Odd‐Helge Fjeldstad, Merima Ali, Lucas Katera · Journal of Financial Management of Property and Construction | 28 Mar 2019 | 20 |
| 16 | The Chinese are Here: Import Penetration and Firm Productivity in Sub-Saharan Africa Christian K. Darko, Giovanni Occhiali, Enrico Vanino · The Journal of Development Studies | 4 Aug 2021 | 19 |
| 17 | Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data Andualem Mengistu, Kiflu G. Molla, Giulia Mascagni · Journal of African Economies | 4 Mar 2021 | 17 |
| 18 | The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns Giulia Mascagni · SSRN Electronic Journal | 2016 | 17 |
| 19 | Teach to comply? Evidence from a taxpayer education program in Rwanda Giulia Mascagni, Fabrizio Santoro, Denis Mukama · International Tax and Public Finance | 28 Jan 2024 | 16 |
| 20 | The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data Giulia Mascagni, Adrienne Adrienne Lees · Journal of African Economies | 14 Mar 2022 | 14 |
| 21 | What is the Role of Taxpayer Education in Africa? Giulia Mascagni, Fabrizio Santoro · OpenDocs (Institute of Development Studies) | Apr 2018 | 13 |
| 22 | Active Ghosts: Nil-filing in Rwanda Giulia Mascagni, Fabrizio Santoro, Denis Mukama et al. · World Development | 8 Feb 2022 | 12 |
| 23 | Obstacles and appeal of environmental taxation: Insights from sub-Saharan Africa Giovanni Occhiali · Environmental Development | 18 Jul 2024 | 10 |
| 24 | The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda Giulia Mascagni, Fabrizio Santoro · The Journal of Development Studies | 22 Mar 2023 | 10 |
| 25 | The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone Nicolas Orgeira Pillai, Vanessa van den Boogaard, Wilson Prichard · The Journal of Development Studies | 12 Sep 2023 | 9 |
| 26 | From the Lab to the Field: A Review of Tax Experiments Giulia Mascagni · SSRN Electronic Journal | 2016 | 9 |
| 27 | Beyond BEPS: A Tax Policy Agenda for Developing Countries Michael C. Durst · SSRN Electronic Journal | 2015 | 9 |
| 28 | The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment Michael C. Durst · SSRN Electronic Journal | 2015 | 8 |
| 29 | Can tax agents support tax compliance in low‐income countries? Evidence from Uganda Giovanni Occhiali, Fredrick Kalyango · Public Administration and Development | 23 May 2023 | 7 |
| 30 | How to improve tax compliance by wealthy individuals? Evidence from Uganda Fabrizio Santoro, Ronald Waiswa · Development Policy Review | 13 Nov 2023 | 5 |
| 31 | What’s the Catch? A Review of the Fiscal Treatments of Fisheries in Sub-Saharan Africa Giovanni Occhiali · The Journal of Environment & Development | 20 Jan 2023 | 5 |
| 32 | The Rise of China and Contestation in Global Tax Governance Rasmus Corlin Christensen, Martin Hearson | Mar 2021 | 5 |
| 33 | Assisting Developing Countries in Taxation After the OECDDs BEPS Reports: A Suggested Approach for the Donor Community Michael C. Durst · SSRN Electronic Journal | 2017 | 5 |
| 34 | The Governance Agenda in Long Term Perspective: Globalisation, Revenues and the Differentiation of States Mick Moore · IDS Working Papers | Oct 2011 | 5 |
| 35 | To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey Fabrizio Santoro, Edward Groening, Winnie Mdluli et al. · OpenDocs (Institute of Development Studies) | 2020 | 4 |
| 36 | Getting Ahead of the Game: Experiential Learning for Groundwater Governance in Ethiopia Hagar ElDidi, Wei Zhang, Ivy Blackmore et al. · International Journal of the Commons | 23 Jan 2024 | 3 |
| 37 | Revenue Reform and Statebuilding in Anglophone Africa1 Mick Moore · IDS Working Papers | Jul 2013 | 3 |
| 38 | Developing Country Revenue Mobilisation - A Proposal to Modify the Transactional Net Marginn Transfer Pricing Method Michael C. Durst · SSRN Electronic Journal | 2016 | 3 |
| 39 | Limitations on Interest Deductions: A Suggested Perspective for Developing Countries Michael C. Durst · SSRN Electronic Journal | 2015 | 3 |
| 40 | Evaluating Ethiopia’s Environmental Management Strategy: Does It Support Green Growth? Seid Yimam, Tiruwork Arega, Giovanni Occhiali · The Journal of Environment & Development | 26 Jun 2025 | 2 |
| 41 | Furthering a feminist fiscal agenda: Engendering tax and development Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard · Development Policy Review | 23 Mar 2025 | 2 |
| 42 | Taxing high‐net‐worth individuals in Nigeria: Challenges and opportunities for policy‐makers from a preliminary investigation Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan · Development Policy Review | 4 Feb 2025 | 2 |
| 43 | Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso Jule Kaïni Tinta, Mouhamed Zerbo, Fabrizio Santoro et al. · The Journal of Development Studies | Oct 2024 | 2 |
| 44 | Social protection, community participation and state‐citizen relations: Evidence from a cash transfer program in south‐central Somalia Vanessa van den Boogaard, Fabrizio Santoro, Michael Walker · Social Policy and Administration | 24 Oct 2023 | 2 |
| 45 | Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda Fabrizio Santoro, Giulia Mascagni · SSRN Electronic Journal | 2022 | 2 |
| 46 | Dealing with Treaty Shopping Across the Tax, Trade, and Investment Regimes Frederik Heitmüller · Emerging globalities and civilizational perspectives | 18 Dec 2024 | 1 |
| 47 | The Future of Global Corporate Taxation Is More Uncertain Than Ever Rasmus Corlin Christensen, Martin Hearson | 10 Dec 2019 | 1 |
| 48 | Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini Fabrizio Santoro, Phindile T. Masuku, Tanele Magongo · International Tax and Public Finance | Sep 2025 | 0 |
| 49 | Introduction to Part III Frederik Heitmüller · Emerging globalities and civilizational perspectives | 18 Dec 2024 | 0 |
| 50 | Trade-Offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa Christopher Hoy, Thiago Scot, Alex Oguso et al. · SSRN Electronic Journal | 2024 | 0 |
Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for an institution when any of its authors gave it as an affiliation; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.