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Opinion: It’s time to prioritize ethical practices in global development researchAs the development community rethinks how to improve the lives of people in low- and middle-income countries, so too must researchers and research...
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.
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Journal Article
Taxpayer response to greater progressivity: evidence from personal income tax reform in UgandaThe extent of redistribution in low-income developing countries, including in Africa, is very limited, which raises the question whether the tax rates of high-income individuals should be raised. A crucial parameter when considering a potential...
Technical Note
The Uganda Revenue Authority presumptive tax dataThis technical note describes the Uganda Revenue Authority (URA) presumptive tax returns data covering financial years from 2015/16 to 2022/23. The data contains 21 variables, including information on taxpayers’ characteristics, turnover, and payable...
Blog
Uganda’s tax system isn’t bringing in enough revenue, but is targeting small business the answer?
Uganda, with a fiscal deficit of 5.6% in 2023, has increasingly turned to local resources to make up for its revenue shortfall since the World Bank...
Working Paper
The potential of universal basic income schemes to mitigate shocksThe debate over universal basic income (UBI) has gained traction in the developing world in recent years. We analyse the effects of four UBI schemes on poverty and inequality measures during normal times and times of crisis in Uganda and Zambia. We...
Technical Note
The Uganda Revenue Authority trade dataThis Technical Note describes Ugandan trade data covering import and export declarations for ten calendar years from January 2013 to December 2022, constructed from transactional-level Ugandan administrative data. The trade data series contains...
Technical Note
The Uganda Revenue Authority Pay-As-You-Earn (PAYE) dataThis technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes...
Working Paper
Taxpayer response to greater progressivityWe 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 taxationIn 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 v2.12View 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 partners...
Technical Note
The Uganda Revenue Authority firm panelThis 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...
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