References
Acemoglu, D., & Robinson, J. A. (2022). The narrow corridor: States, societies, and the fate of liberty. Penguin Press. Adebayo, A. (2023). Economic impacts of tax reforms in Nigeria. Nigerian Journal of Economics, 45(3), 123-135. Adebayo, A. (2024). Policy reforms and their effects on economic growth. Journal of Economic Policy, 29(1), 56-72. Adegbie, F. F., & Fakile, A. O. (2019). Fiscal policy and revenue generation in Nigeria: An analysis. International Journal of Economics and Finance, 11(4), 1-12. Afolayan, F. T., & Okoli, C. (2020). The effect of tax reforms on economic growth in developing economies: A case study of Nigeria. African Economic Review, 34(2), 89-104. Aghion, P., & Howitt, P. (2022). The economics of growth. MIT Press. Ajakaiye, O., & Olaniyan, A. (2025). Economic development and reforms in Nigeria: A review. Nigerian Economic Review, 50(1), 34-49. Ajakaiye, O., & Olaniyan, A. (2023). The impact of institutional reforms on economic performance in Nigeria. African Development Review, 35(2), 145-160 Ariyo, D. (1997). The impact of tax policy on economic growth in Nigeria. Journal of African Economics, 6(3), 87-106. AUC. (2024). African Union’s annual economic report. African Union Commission. Barro, R. J. (2020). Economic growth in a global context. Harvard University Press. Barro, R. J. (2020). Determinants of economic growth: A cross-country empirical study. The Quarterly Journal of Economics, 135(3), 1001-1034. Besley, T., & Persson, T. (2013). Taxation and development. Handbook of Public Economics, 5, 81-132. Bhattacharyya, S., Ghosh, M., & Roy, S. (2023). Tax reform and its effect on revenue generation: Evidence from developing economies. Journal of Public Economics, 42(2), 99-115. Brynjolfsson, E., & McAfee, A. (2014). The second machine age: Work, progress, and prosperity in a time of brilliant technologies. W. W. Norton & Company. Diamond, P., & Saez, E. (2011). The case for a progressive tax: From basic principles to modern policy. Journal of Economic Perspectives, 25(4), 165-190. Diamond, P., & Saez, E. (2025). Progressive taxation and the welfare state: A theoretical analysis. The Review of Economic Studies, 92(1), 1-25. Ejura, H., Owusu, D., & Aboagye, S. (2023). Taxation and fiscal policies: Implications for economic growth in West Africa. International Journal of Economic Studies, 50(2), 204- 220 Gordon, R. J. (2016). The rise and fall of American growth: The U.S. standard of living since the Civil War. Princeton University Press. Ibrahim, M., & Musa, A. (2022). Taxation and economic growth in Nigeria: A study of post-reform changes. Nigerian Economic Review, 40(1), 55-71. International Monetary Fund . (2024). World economic outlook: Global fiscal challenges. IMF Publications. Lewis, W. A. (1954). Economic development with unlimited supplies of labor. The Manchester School, 22(2), 139-191. Mirrlees, J. A. (1971). Optimal taxation and public production: I. Production efficiency. The Review of Economic Studies, 38(1), 1-33. JAFM JAFM Moses, A. O., Olumide, B. S., & Adedoyin, O. (2022). The role of fiscal policies in Nigeria's economic development: A review. African Economic Policy Journal, 17(3), 130-145. Musa, A. B., Usman, D., & Salisu, M. (2025). Evaluating the impact of tax policy on revenue generation in Nigeria. Journal of Economic and Social Studies, 39(2), 50-65. Okafor, S. I. (2012). Tax reforms and their impact on Nigeria's economic growth. Nigerian Journal of Fiscal Studies, 29(4), 56-70. Okay.ng. (2024). Nigeria’s fiscal policy and the future of tax reforms. Okay.ng News. Okonjo-Iweala, N. (2025). Reforming the tax system for economic growth in Africa. African Development Review, 37(1), 12-30. Okonjo-Iweala, N. (2024). The role of fiscal policy in sustainable development. Nigerian Economic Policy Journal, 43(2), 77-90 Romer, P. M. (1990). Endogenous technological change. Journal of Political Economy, 98(5), S71- S102. Piketty, T. (2014). Capital in the twenty-first century. Belknap Press of Harvard University Press. Lucas, R. E. (1988). On the mechanics of economic development. Journal of Monetary Economics, 22(1), 3-42. Romer, P. M. (1990). Endogenous technological change. Journal of Political Economy, 98(5), S71-S102. Saez, E. (2025). Progressive taxation and income inequality: An updated analysis. The Quarterly Journal of Economics, 140(1), 1-37. Stern, N. (2007). The economics of climate change: The Stern review. Cambridge University Press. Stiglitz, J. E., Sen, A., & Fitoussi, J. P. (2009). Report by the Commission on the Measurement of Economic Performance and Social Progress. French Government. Thaler, R. H., & Sunstein, C. R. (2008). Nudge: Improving decisions about health, wealth, and happiness. Penguin Books. World Bank. (2020). World development report 2020: Trading for development in the age of global value chains. World Bank Group. WTS Global. (2024). Global tax policy trends and forecasts. WTS Global Publications