International records / OpenAlex research

Tax Structure and Inclusive Growth in Nigeria: The Mediating Role of Income Inequality

Despite decades of economic growth, income disparities and widespread poverty persist in Nigeria, raising concerns about the inclusiveness of the country's development trajectory. Nigeria’s tax system remains heavily reliant on indirect taxes, which disproportionately affect the poor, while direct taxes critical for redistributive equity are underutilized. This study investigates how tax structure influences inclusive growth, with a specific focus on the mediating role of income inequality in Nigeria. Utilizing annual time series data from 1993 to 2023, the study adopts the Barro-Sala-i-Martin…