In Nigeria, tax income collection has become a crucial policy goal for the government. The influence of reforms and digitalization on government in Nigeria is therefore investigated. study focuses evaluating distributional outcomes revenue both federal state revenues. An ex post facto research design was adopted descriptive inferential analysis hypothesized relationships performed. are analyzed...

Toder for helpful comments. The findings and conclusions contained within are solely the responsibility of the authors and do not necessarily reflect positions or policies of the Tax Policy Center or its funders. ii ABSTRACT We examine how tax policies alter investment incentives, with a particular focus on startup and innovative businesses. Consistent with prior work, we find that existing pol...