Maria Jouste is a Research Associate at UNU-WIDER, where she works on topics related to taxation and tax-benefit microsimulation models. She is pursuing her PhD in Economics at University of Turku. Her research interest is in development and public economics, focusing on taxation and social protection. Her recent research has included the evaluation of tax and administrative reforms using administrative tax data from Uganda.
Working PaperDo tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data
This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...Tax administration Small business Tax compliance
Working PaperThe effects of personal income tax reform on employees’ taxable income in Uganda
We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band...Personal income tax Uganda Administrative data
PresentationMaria Jouste on Tax for Development
Maria Jouste , UNU-WIDER Research Associate, will give a presentation at the Tax for Development webinar series on 17 November 2020 (CET). The webinar series is hosted by Chr. Michelsen Institute . The topic of Jouste's presentation will be...
PresentationMaria Jouste at the North East Universities Development Consortium
Maria Jouste , UNU-WIDER Research Associate, will present a research paper at the North East Universities Development Consortium on 6 November 2020. The virtual conference, hosted by Dartmouth College , will be held 6-7 November (EST). The topic of...
BlogInternational tax research: Why does more than numbers matter
Can tax research be inspiring? Looking back at the three years of collaboration between UNU-WIDER and the Uganda Revenue Authority ( URA ), the answer is yes – but even that is just the start...Taxation Administrative data Domestic revenue mobilization
AboutBuilding up efficient and fair tax systems – lessons from Uganda
This project analyses administrative tax data in Uganda to provide knowledge for better policy-making with respect to mobilizing public revenue for inclusive economic development. The project aims to conduct new, policy-relevant research based on...
Policy seminarFindings from recent research based on Ugandan administrative tax data
NewsWomen and Girls in Science 2020 campaign
Video of Women in Science - With Simone Schotte On 11 February the world celebrated the International Day of Women and Girls in Science . UNU-WIDER, along with other institutes across United Nations University, are taking this day of celebration a...
ProjectSOUTHMOD - simulating tax and benefit policies for development Phase 2
Theme: Transforming statesSOUTHMOD Tax-benefit microsimulation Tax-benefit policy
ProjectBuilding up efficient and fair tax systems – lessons based on administrative tax data
Theme: Transforming statesTaxation Administrative data Tax compliance
PresentationMaria Jouste on the effects of personal income tax reform on taxable income in Uganda
Maria Jouste , UNU-WIDER Research assistant, gave a presentation on 10 December at the Turku School of Economics ( TSE ) Research seminar, organized at the University of Turku , Finland. The topic of the presentation was 'Do tax administrative...
PresentationMaria Jouste at the Taxation for Inclusive Development workshop
Workshop on ' Taxation for Inclusive Development ' was organized in the Nordic Africa Institute in Uppsala on 7-8 November 2019. The workshop provided field-based research and discussion on how taxation can contribute to inclusive...
PresentationUNU-WIDER at the workshop on longitudinal and administrative data for distributional analyses
Workshop focusing on the use of longitudinal and administrative microdata for distributional analysis, organized by the Institute for Social and Economic Research ( ISER ) was held at the University of Essex on 28th-30th October 2019. The forum...
WorkshopResearch collaboration on Ugandan administrative tax data
UNU-WIDER organized a two-day work-in-progress workshop jointly with Uganda Revenue Authority ( URA ). The workshop was an internal meeting with collaborators contributing to research activities in Uganda related to increasing the use of the tax...
PresentationMaria Jouste on tax administrative interventions targeted to small businesses in Uganda
The 8th International Workshop on Domestic Revenue Mobilization was organized at the German Development Institute in Bonn on 1-2 October 2019. The topic of the workshop was 'Taxation and digitalization'. As in previous workshops, the event...
PresentationUNU-WIDER at the 75th Annual Congress of the International Institute of Public Finance
The 75th Annual Congress of the International Institute of Public Finance was organized at the University of Glasgow on 21-23 August 2019. The topic of the Congress was 'Taxation and Mobility'. As part of the programme Maria Jouste , UNU-...