Evelyn Ehizogie Ogbonmwan
University of Benin, Benin City
Author
Joy Ofure Uwadiale
University of Benin, Benin City
Author
Keywords:
Tax,
Taxation,
Inequality,
Income Redistribution,
Income Inequality,
Tax Revenue
Abstract
The objective of this research is to examine the relationship between tax and income redistribution in Nigeria from 2011 to 2022. The study investigated the impact of direct and indirect tax on income redistribution in Nigeria. Descriptive statistics, Augmented Dickey Fuller test, Error Correction Model, regression analysis and diagnostic tests were used for data analysis. Findings showed that Company Income Tax has a negative and statistically significant impact on income inequality, Petroleum Profit Tax has a negative but insignificant effect, Stamp Duties have a negative significant effect, and Value Added Tax has a positive and significant effect on income inequality.
