Original
Tax Mobilization in Africa: Is the Secret Hidden in Women's Political Empowerment?
Abstract
ABSTRACT This article examines the effects of women's political empowerment (WPE) on tax revenue mobilization using a panel sample of 41 African countries over the 2000–2022 period. Utilizing the system Generalized Method of Moments, the empirical results demonstrate that WPE significantly enhances tax revenue mobilization in Africa. This finding remains robust to alternative measures of both WPE and tax revenue. Furthermore, beyond a specific turning point, increased WPE tends to diminish tax revenue mobilization. Finally, the study highlights that WPE operates through several transmission channels, including corruption control, the size of the informal economy, and female labor force participation. In terms of public policy, strengthening gender quotas within the African political sphere is crucial to enhancing tax mobilization. Nonetheless, given the threshold effects identified in this relationship, policymakers must prioritize the quality of women's political representation rather than focusing solely on increasing their numerical representation within political decision‐making circles.
中文
非洲的税收动员：秘密是否隐藏于女性政治赋权之中？
摘要
摘要 本文使用2000—2022年41个非洲国家的面板样本，考察女性政治赋权（WPE）对税收收入动员的影响。运用系统广义矩估计（GMM），实证结果表明，WPE显著增强了非洲的税收收入动员。这一发现在WPE和税收收入的替代性衡量指标下依然稳健。此外，超过某一特定转折点后，WPE的提高往往会削弱税收收入动员。最后，研究强调WPE通过若干传导渠道发挥作用，包括腐败控制、非正规经济规模以及女性劳动参与率。在公共政策方面，加强非洲政治领域中的性别配额对于提升税收动员至关重要。然而，鉴于这一关系中存在的阈值效应，政策制定者必须优先关注女性政治代表的质量，而非仅仅注重增加女性在政治决策圈中的数量代表性。
关键词
女性政治赋权、税收动员、税收收入、非洲、性别配额、腐败控制、非正规经济、女性劳动参与率