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  1. Promoting female economic inclusion for tax performance in Sub-Saharan Africa
    Erschienen: [2020]
    Verlag:  African Governance and Development Institute, [Yaoundé]

    This study explores whether female economic inclusion enhances tax performance in a sample of 48 countries in Sub-Saharan Africa from 2000 to 2018. The study's empirical evidence is based on the generalized method of moments in order to account for... mehr

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    This study explores whether female economic inclusion enhances tax performance in a sample of 48 countries in Sub-Saharan Africa from 2000 to 2018. The study's empirical evidence is based on the generalized method of moments in order to account for endogeneity concerns. Three tax performance measurements are used, notably, total taxes revenue excluding social contributions, reported tax revenue derived from natural resources sources, and total non-resource tax revenue. Three female inclusion indicators are used, namely, female employment in industry, female labour force participation, and female employment. The following empirical evidences are documented; (i) There is a negative net effect from the enhancement of female employment in the industry on the total tax revenue. (ii) There is a positive net effect of female employment in the industry on the non-resource taxes. An extended threshold analysis is performed to establish the critical masses that could further influence tax performance positively. The following thresholds are established. (i) a minimum of 15.35 "employment in industry, female (% of female employment)" for the total tax revenue and (ii) a maximum of 23.75 "employment in industry, female (% of female employment)" for the non-resource tax revenue. These critical masses are crucial for sustainable development because, below or beyond these thresholds, policy makers should complement the female economic inclusion with other economic measures designed to improve tax performance in Sub-Saharan Africa.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/244165
    Schriftenreihe: AGDI working paper ; WP/20, 093
    Umfang: 1 Online-Ressource (circa 26 Seiten)
  2. The mobile phone technology, gender inclusive education and public accountability in Sub-Saharan Africa
    Erschienen: [2021]
    Verlag:  African Governance and Development Institute, [Yaoundé]

    This study assesses the relevance of mobile phone technology in complementing gender inclusive education (i.e. primary, secondary and tertiary) to promote public accountability (i.e. involving horizontal, vertical and diagonal accountability... mehr

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    This study assesses the relevance of mobile phone technology in complementing gender inclusive education (i.e. primary, secondary and tertiary) to promote public accountability (i.e. involving horizontal, vertical and diagonal accountability dynamics). The study utilizes the generalized method of moments (GMM) technique to establish the empirical evidence based on 48 Sub-Saharan African countries for the period 2005-2018. The following findings are documented from the linkages between mobile phone technology, inclusive education and public accountability. First, the interactions between mobile phone technology and inclusive education promote public accountability. Second, with regard to net effects, while unexpected negative signs are established, the corresponding positive interactive effects indicate that enhancing the penetration of mobile phone technology beyond some critical thresholds ensures positive net effects. Hence, policy makers should ensure that mobile phone technology penetration exceeds the established thresholds in order for gender inclusive education to positively affect public accountability.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/244182
    Schriftenreihe: AGDI working paper ; WP/21, 007
    Schlagworte: Mobile phone technology; educational quality; public accountability; Africa
    Umfang: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  3. Fostering integrated governance quality through technology penetration
    thresholds of democracy in Sub-Saharan Africa
    Erschienen: [2021]
    Verlag:  African Governance and Development Institute, [Yaoundé]

    In the quest for the attainment of democracy with its fully unleashed potentials, the role of information and communication technology (ICT) is integral within this current knowledge economy disposition. The study explores the effect of mobile... mehr

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    In the quest for the attainment of democracy with its fully unleashed potentials, the role of information and communication technology (ICT) is integral within this current knowledge economy disposition. The study explores the effect of mobile technology penetration on governance quality from the unconditional and marginal effects of mobile phones and diverse democracy indicators. The analysis is carried out by applying the instrumental variables (IV) Tobit regression to the data to examine the relationship among the variables of interest with a view to handling possible endogeneity issues in the empirical model. The study finds that weak democracy is detrimental to the effect of mobile phone penetration on integrated governance quality and that the higher the mobile phone penetration, the lower the weak democracy quality in SSA. The study concludes by recommending efforts and policies to be enacted and implemented such as the enhancement of mobile technology for concise quality governance.

     

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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/250111
    Schriftenreihe: AGDI working paper ; WP/21, 087
    Schlagworte: Democracy; Information and Communication Technology; Governance; InstrumentVariables
    Umfang: 1 Online-Ressource (circa 31 Seiten)
  4. Taxing Africa for inclusive human development
    the mediating role of governance quality
    Erschienen: [2021]
    Verlag:  African Governance and Development Institute, [Yaoundé]

    Purpose - The purposes of this paper are to review the streams of studies that link financial inclusion to small enterprise growth in Sub-Sahara Africa (SSA), to identify the research gaps they provide, and to prepare an agenda for future research in... mehr

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    Purpose - The purposes of this paper are to review the streams of studies that link financial inclusion to small enterprise growth in Sub-Sahara Africa (SSA), to identify the research gaps they provide, and to prepare an agenda for future research in the field. Design/methodology/approach - The study employs systematic literature search method to identify relevant literature from journals. It then adopts a narrative approach for the review, highlighting the findings from the prior studies and gaps requiring research attention. Findings - The discussions reveal that there is a need for future studies that can unpack small enterprise growth determinants, identify growth-enabling entrepreneurial characteristics and examine the contextual variabilities that shape their effectiveness. Originality/value - There is currently no comprehensive/integrated review exploring the link between financial inclusion and small enterprise growth in SSA. This review therefore provides insights that contribute to the development of this stream of research.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/250109
    Schriftenreihe: AGDI working paper ; WP/21, 085
    Schlagworte: Government revenue; taxation; governance quality; Africa
    Umfang: 1 Online-Ressource (circa 24 Seiten)
  5. Educational quality, social media and public accountability
    a global perspective
    Erschienen: [2021]
    Verlag:  African Governance and Development Institute, [Yaoundé]

    This inquiry relates to the empirical linkages between educational quality, Facebook penetration and accountability dynamics. The empirical investigation is based on the Ordinary Least Squares (OLS) technique and Quantile regression for the... mehr

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    This inquiry relates to the empirical linkages between educational quality, Facebook penetration and accountability dynamics. The empirical investigation is based on the Ordinary Least Squares (OLS) technique and Quantile regression for the conditional linkages which articulate low, middle, and high initial levels of public accountability. It explores a cross-section of 168 countries. The main finding is that there is an overwhelming positive connection between Facebook penetration and accountability dynamics. The established positive nexus is apparent in all quantiles of public accountability. In addition, tertiary and secondary school enrollment positively influence public accountability. By utilizing a novel dataset in analyzing the established nexuses, this study adds to the existing literature on social media and governance (i.e., educational quality, Facebook penetration and accountability dynamics). Similarly, the posture addresses contemporary policy concerns regarding a lack of documentation on the impacts of social media.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/250110
    Schriftenreihe: AGDI working paper ; WP/21, 086
    Schlagworte: education; school enrollment; social media; accountability
    Umfang: 1 Online-Ressource (circa 31 Seiten)
  6. Tax and sustainable development in sub-Saharan Africa
    beyond accountability and responsiveness
    Erschienen: April 2023
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990-2019. The empirical evidence is based on three empirical strategies:... mehr

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    This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990-2019. The empirical evidence is based on three empirical strategies: generalized method of moments, instrumental variable Tobit, and quantile regressions. The following findings are revealed. First, accountability dynamics influence tax revenue in ways that have favourable net effects on sustainable development. Second, the conditional impacts between accountability dynamics and tax revenues are constantly negative, even though the demonstrated net effects are compatible with the paper's theoretical predictions. Third, the net consequences are decomposed to establish thresholds for further policy. Thresholds are points where there are no net effects and where further intensifying accountability dynamics would produce adverse net impacts. At the stated thresholds, further policy actions must be complemented with accountability dynamics in order to modulate tax revenues for strong sustainability. We conclude that policy makers in sub-Saharan African nations should coordinate measures that improve accountability in view of other complementary policies, because accountability serves as a 'force multiplier' enhancing the absorptive capacity of tax mobilization, which in turn promotes strong sustainability.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292673628
    Weitere Identifier:
    hdl: 10419/283750
    Schriftenreihe: WIDER working paper ; 2023, 54
    Schlagworte: sub-Saharan Africa; accountability quality; tax mobilization; sustainable development
    Umfang: 1 Online-Ressource (circa 48 Seiten), Illustrationen