Koyuncu, Cüneyt; Ünver, Mustafa; Yilmaz, Rasim

In this study, we explore the impact of ICT penetration on tax revenue. We test the hypothesis that ICT penetration contributes to increase in tax revenue by examining an unbalanced panel data set including the period 1990 to 2013 and using four ICT penetration indicators and three tax revenue indicators. Our largest sample includes 157 countries. We identified highly statistically significant positive correlation between ICT penetration and tax revenue by using univariate and multivariate time effect models. This finding is statistically significant and valid for four ICT penetration indicators and three tax revenue indicators. Our results suggest that ICT penetration increases tax revenue across countries between 1990 and 2013, controlling for other factors that may contribute to increase in tax revenue.

Koyuncu, Julide Yalcinkaya; Yilmaz, Rasim; Ünver, Mustafa

We examine the relationship between various indicators of female labor force participation and labor productivity. We test the hypothesis that labor productivity boosts as the female employment increases by exploiting a panel data set including the period 1985 to 2010 and 111 countries and using three labor productivity indicators and three female labor force participation indicators. We identified a positive correlation between female labor force participation indicators and labor productivity. This finding is statistically significant and valid for three different productivity indicators and three different female labor force participation indicators. Thus, the results suggest that female labor force participation increases labor productivity, controlling for other factors that may contribute to labor productivity.