Article

Projected Distributional Effects of Nigeria’s 2025 Tax Act on State Personal Income Tax Composition: Counterfactual Panel Analysis and Machine-Learning Simulation

2026-03-16

Abstract excerpt

<title>Abstract</title> <p>This study assesses the projected distributional effects of Nigeria’s 2025 Tax Act on the composition of state personal income tax revenue, with a focus on the PAYE–Direct Assessment mix. Structural parameters are estimated using a balanced panel of 37 jurisdictions based on observed administrative data from 2016 to 2024, constructed from publicly available NBS State IGR reports, popula...

Topics

Open a Topic to create a Post that cites this publication.

Identifiers and source

Literature Corpus work: 7eba01f5-2e97-54c8-93b5-f1dbe3531555
DOI: 10.21203/rs.3.rs-9020028/v1

Open publication

Related research

Semantic proximity does not establish scientific evidence.

Click a neighbor to travelStep 1 · 12 closest

Projected Distributional Effects of Nigeria’s 2025 Tax Act on State Personal Income Tax Composition: Counterfactual Panel Analysis and Machine-Learning SimulationDOI 10.21203/rs.3.rs-9020028/v1Read

Indonesia’s Net Tax Revenue Resilience After COVID-19: Controlled Interrupted Time Series, 2015–2025Semantic proximity Read

Predictive Modeling of Dietary Sugar Reductions and Fiscal Yields Under a Tiered Specific Tax Framework in NigeriaSemantic proximity Read

Examining the heterogeneous and dynamic effect of fiscal policy and governance on inclusive development in Sub-Saharan AfricaSemantic proximity Read

The Impact of Value-Added Tax on Revenue Performance in Sierra Leone: Case Study of the National Revenue Authority In Sierra LeoneSemantic proximity Read

Beyond the Census: A Proxy-Based Comparative Framework to Derive a Credible Population Estimate for Nigeria Using Benchmark Economies (Ghana, Côte d’Ivoire, and Benin) with External Validation from Kenya and TanzaniaSemantic proximity Read

Predictors of climate change policy preferences: A machine learning approachSemantic proximity Read

Economic System Rationality Entropy setting for Kenya by Fiscal Policy, Job Re-assignment and Job Creation: Human Capital-based Resilience Indexing against ChinaSemantic proximity Read

The Refugee Revenue Gap: Decomposing Earnings Differences in Host Economies of UgandaSemantic proximity Read

Impact of Tongan taxes targeting foods high in fat, salt and sugar: Interrupted time series analysesSemantic proximity Read

Reframing TaxigrationSemantic proximity Read

The Unequal Effects of Fiscal Decentralization: Urban–Rural Evidence from IndonesiaSemantic proximity Read

The interlinkages of macroeconomics policy instruments, fuel prices and GDP growth: A case for NamibiaSemantic proximity Read