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Tax Incentives, Financial Development and Economic Growth in Nigeria, 1990 - 2023

This study analyzed tax incentives, financial development on the economy of Nigeria. From the period of 1990 to 2023. The dependent variable was real gross domestic product while the independent variables were Investment allowance as a proxy for Tax Incentives measured, Domestic credit to bank as a proxy for financial development, Tax Credit as a proxy for Tax Incentives and Private Credit to GDP as a proxy for financial development. The data sourced from the CBN Statistical bulletin 2023 edition and world development indicators (WDI). The variables were stationary at first difference and had …

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from https://iiardjournals.org/get/IJEFM/VOL. 10 NO. 11 2025/Tax Incentives, Financial Development 117-130.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT
Date	2026-08-26
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/10.56201/ijefm.v10.no11.2025.pg117.130
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7204231405`

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Tax Incentives, Financial Development and Economic Growth in Nigeria, 1990 - 2023. OpenAlex research, 2026. Vero Archive, record openalex:W7204231405.