id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajpdis-8198	Gbenga, Oyegun 	Taxation and Human Capital Development in Nigeria: A Dynamic Analysis using the Error Correction Model	2025	15	.pdf	application/pdf	7935	432	44	From 2010–2021, using Tax revenue, education and healthcare expenditure, literacy rates, life expectancy, government spending on human capital sectors as variables of interest and running a Fixed Effects Model (FEM) method of data analysis, the study showed that tax revenue played a vital role in financing both education and healthcare, contributing to improvements in literacy rates and life expectancy. This means that a long-run relationship existed between HDI and the set of tax revenue variables - CIT, PPT, VAT, and CED.	cache/ajpdis-8198.pdf	txt/ajpdis-8198.txt