Name of the Asset | Gender Inclusion and Tax Revenue Mobilization in Africa: Do ICTs Moderate the Relationship?
Type of Asset | Research
Date | January 2026
DOI | 10.69814/wp/2025108
SUMMARY
This study examines the role of information and communication technologies (ICTs) in modulating gender inclusion on tax revenue mobilization in Africa. It focuses on a sample of 42 African countries from 2000 to 2022. Empirical evidence is based on the generalized method of moments. The following findings are established. Strong empirical evidence shows that while the unconditional effects of gender inclusion remain predominantly positive on tax revenue mobilization, those of ICT remain substantially positive. To this end, (i) There are negative net effects of ICT in moderating the impact of gender inclusion on resource and non-resource tax revenues. (ii) There are positive net effects of ICT in moderating the impact of gender inclusion on total and non resource tax revenues in Africa. Thus, threshold analysis through interactions reveals that for an improvement in resource-related tax revenue mobilization, a minimum Internet penetration threshold of 0.33 (as a percentage of total population) is required for female employment (ii) 4 to fixed broadband subscriptions for female unemployment. Consequently, beyond these ICT thresholds, complementary policies are needed to induce the overall positive impact of gender inclusion on tax revenue mobilization in Africa. Policy recommendations are provided at the end.
AUTHORS | Kuamvi Sodji, Kassimou Gountante
COUNTRY AND/OR REGION | Africa
PROGRAMME | Global Development Conference 2025: Call for Papers
