Women’s representation in parliament and tax mobilization

Hoang, Thon T.C. and Nguyen, Dung T.K. (2023): Women’s representation in parliament and tax mobilization.

Abstract

Some studies show that the higher share of female politicians enhances the implementation of policies that benefiting for women such as childcare services, childcare spots, antenatal and childhood health services, and early education. As a result, they encourage women to participate in labor market. It is also suggested that women have higher tax compliance level and countries having higher proportion of women undergo lower corruption level. This research attempts to examine the relationship between female politicians and tax revenue mobilization. If the positive relationship is proven, there is a fiscal reason to support female politicians and the policies benefiting women. In this study, panel data of 137 countries from 1998 to 2019 will be combined with fixed effect models. The results show the positive influence of the female politicians on tax mobilization. The positive influence is still significant when year effect, interaction variables with income groups, and exponents are included in the model. The study also indicates that while the presence of female politicians in parliament has no discernible impact on tax revenue in high-income groups, in other income groups, a 1 percent increase in female representation in parliament corresponds to a 0.1 percent increase in tax revenue as a percentage of GDP.

• Item Type: MPRA Paper
• Language: English
• Keywords: Female politicians, tax mobilization, fixed effect, high-order polynomial
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General; J - Labor and Demographic Economics > J1 - Demographic Economics > J16 - Economics of Gender ; Non-labor Discrimination

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