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dc.contributor.authorEdeh, Henry, C.
dc.identifier.citationEdeh, H.C. (2021) Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria, ICTD Research in Brief 76, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2023.016en
dc.description.abstractNigeria’s annual economic growth averaged 7.1 per cent in the 2000s, but the 2014–15 oil shock and Covid-19 reversed this, with growth now averaging only 0.7 per cent. Living standards have fallen as population growth has outpaced economic growth. The poverty rate has risen from 35 per cent in 2010 to 41 per cent in 2019, and inequality has only declined slightly. Changing the structure of fiscal taxation instruments could significantly impact growth, income distribution and poverty levels. The government has made some tax reforms, amending the Personal Income Tax (PIT) Act 1993 with acts in 2004 and 2011. The 2011 Act made changes in tax rates, tax bands, minimum rate and relief allowance: the tax rate for the lowest income earners was reduced from 7 to 5 per cent in the post-2011 scheme. Summary of ICTD Working Paper 130 by Henry C. Edeh.en
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Research in Brief;76
dc.titleAssessing the Equity and Redistributive Effects of Taxation Reforms in Nigeriaen
dc.rights.holder© Institute of Development Studies 2023en

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