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Does Value Added Tax Burden Reduce Human Capital Development? Evidence from Nigeria?

This study examined the effect of Value Added Tax (VAT) burden on human capital development in Nigeria, with a specific focus on life expectancy. The study adopted an ex-post facto research design. Secondary data spanning from 1990 to 2024 were obtained from the Central Bank of Nigeria Statistical Bulletin and other relevant official sources. Autoregressive Distributed Lag Model (ARDL) was employed to assess the effect of VAT on life expectancy ratio in Nigeria. The analysis revealed that VAT has a significant negative effect on life expectancy, with a p-value of 0.0533 and a t-statistics of -…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	European Journal of Accounting Auditing and Finance Research
Date	2025-09-15
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.37745/ejaafr.2013/vol13n996108
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W4415722730`

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Does Value Added Tax Burden Reduce Human Capital Development? Evidence from Nigeria?. OpenAlex research, 2025. Vero Archive, record openalex:W4415722730.