International records / OpenAlex research

Effects of Taxes on Income Inequality in Nigeria

This study empirically investigated the effect of taxes on income inequality in Nigeria. To achieve this objective, theoretical, conceptual and empirical literature on taxes and income inequality were extensively reviewed. Taxes were proxied by companies income tax, capital gains tax and value added tax while income inequality is proxied by gini coefficient. Secondary data were obtained from Central Bank of Nigeria statistical bulletin, National Bureau of Statistic and Federal Inland Revenue Service Reports from 1980-2022. The study adopted descriptive statistics for univariate analysis while …