What impact has the COVID-19 pandemic had on taxpayer perceptions and tax compliance in low-income countries? In this research seminar, Dr. Mascagni will present results from new research in Rwanda, drawing upon unique survey data to understand how taxpayer perceptions of the equity of the tax system as well as their attitudes towards compliance have shifted since the advent of the crisis. Dr. Mascagni also investigates which types of tax policies have garnered public support for the purpose of funding recovery efforts and will discuss how active collaboration with tax authorities can yield novel and policy-relevant research.
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The Innovations in Tax Compliance Seminar Series is supported by the Global Tax Program, the Innovations in Tax Compliance Program, and the Bill and Melinda Gates Foundation.