Maria Jouste

Research Associate

Maria Jouste is a Research Associate at UNU-WIDER, where she works on topics related to taxation and tax-benefit microsimulation models in Domestic Revenue Mobilization programme. She holds a PhD in Economics from University of Turku.

Her research interest is in development and public economics, focusing on taxation and social protection in developing countries. Her recent research has included the evaluation of tax and administrative reforms using administrative tax data from Uganda and simulating potential social protection reforms in Zambia. She has experience in curating and employing large administrative tax data in collaboration with African revenue authorities.

Contact information

Phone +358-(0)9-615 99230

Email jouste@wider.unu.edu

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CV Maria Jouste (pdf, 132.74 KB)

29 articles, publications, projects, experts...

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    Working Paper
    Taxpayer response to greater progressivity

    We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in Africa. The reform increased...

    Blog
    Secure research data lab in Uganda: A game changer for efficient and fair taxation

    In May 2022, the Uganda Revenue Authority (URA) and UNU-WIDER collaboratively launched a secure research data laboratory facility in Kampala, Uganda...

    Report
    SOUTHMOD country report Zambia - MicroZAMOD v2.12

    View the latest MicroZAMOD country report here . This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research ( ZIPAR ) in collaboration with the project...

    Technical Note
    The Uganda Revenue Authority firm panel

    This technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20. The panel dataset contains...

    Project
    Building up efficient and fair tax systems – lessons based on administrative tax data

    Theme: Transforming states

    Policy Brief
    Towards greater poverty reduction in Zambia
    Working Paper
    Towards greater poverty reduction in Zambia

    A large share of the population in Zambia is living below the national poverty line. To reduce poverty, in 2019, the government initiated the Cash Plus reform, which aims to build on the existing Social Cash Transfer as a floor benefit with...

    Working Paper
    The mitigating role of tax and benefit rescue packages for poverty and inequality in Africa amid the COVID-19 pandemic

    This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate...

    Technical Note
    Full-year adjustment for modelling COVID-19 policies in SOUTHMOD tax-benefit microsimulation models

    This technical note presents a modelling approach used in Lastunen et al. (2021) where tax and benefit policies are scaled to reflect their actual duration during a single calendar year. It can be applied to tax-benefit microsimulation models...

    Blog
    Co-creation for fair and efficient taxation: Research recommendations to improve policies

    How can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase...

    Project meeting
    Second Cash Plus work in progress meeting

    UNU-WIDER's SOUTHMOD tax-benefit microsimulation team, in collaboration with the senior partners from Southern African Social Policy Research Insights ( SASPRI ) and Zambia Institute for Policy Analysis and Research ( ZIPAR ), as well as the...

    8 June 2021
    Online, Lusaka, Zambia
    Past event
    Project meeting
    Cash Plus work in progress meeting

    UNU-WIDER's SOUTHMOD tax-benefit microsimulation team, in collaboration with the senior partners from Southern African Social Policy Research Insights ( SASPRI ) and Zambia Institute for Policy Analysis and Research ( ZIPAR ), as well as the...

    26 April 2021
    Online, Lusaka, Zambia
    Past event
    Working Paper
    Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?

    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 taxpayers...

    Working Paper
    The 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. Using the universe of...

    Presentation
    Maria 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 'Do tax...

    17 November 2020
    Past event
    Presentation
    Maria 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...

    6 November 2020
    Past event
    Displaying 16 of 29 results