Empirical X-Ray of Trade Liberalization, Exchange Rate and Tax Revenue in Nigeria

Mustapha A. Akinkunmi


Inconclusive results arising from empirical evidence on the link between trade liberalization, exchange rates and tax revenue, serve as a motivation for this study. The study investigates these linkages in Nigeria over the sample period 1980-2016. It finds that only term of trade poses a substantial effect on the long-term tax revenue in the country, whereas trade liberalization, exchange rate and inflation rate are driving factors that influence short-term tax revenues.

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DOI: https://doi.org/10.5296/ifb.v4i2.11931


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