Working Papers & Preprints

Ongoing research and preprints covering tax compliance, migration, health, and macroeconomic policy.

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Tariff Threats and Digital Tax Sovereignty

SSRN (2026)

DOI Link

Examines disclosure timing gaps for new UK tax residents with overseas income and proposes a Residency Tax Orientation Statement intervention as a preventative compliance mechanism.

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Monetary Transmission Capacity and Inflation Dynamics in Sub-Saharan Africa

SSRN (2026)

DOI Link

Analyses how monetary and institutional conditions affect inflation dynamics across 31 Sub-Saharan African economies between 1995โ€“2022, examining transmission capacity constraints.

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Asymmetric and time-frequency effects of insecurity and macroeconomic dynamics on economic growth in Nigeria

Research Square (Preprint) (2026)

DOI Link

Using a NARDL framework and wavelet coherence analysis, this study uncovers the asymmetric and time-frequency effects of insecurity and macroeconomic instability on Nigeria's growth. It concludes that sustainable growth depends on an integrated approach combining security measures and macroeconomic stabilisation.

Contributors: Olujide Adelana Olakanmi, Joel Tobiloba Adeyemo, Opeyemi Eunice Olagunju, Daramola Joseph Omoyele, Adedoyin Ishola Lawal & Lere Amusan
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Illicit Financial Outflows and Domestic Linkage Disruption in Nigeria

SocArXiv (2026)

DOI Link

Examines how illicit financial outflows disrupt domestic economic linkages in Nigeria, analysing transmission channels through which capital flight severs investment multipliers, weakens labour markets, and erodes the tax base โ€” contributing to structural fragmentation in resource-dependent economies.

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Higher Education, Labour Migration, and Remittance Outflows: A Migration Lifecycle Analysis of Nigerian Migrants to the United Kingdom, 2021โ€“2025

SocArXiv (2026)

DOI Link

Migration lifecycle analysis examining the relationship between higher education pathways, labour migration patterns, and remittance outflows for Nigerian migrants to the UK between 2021 and 2025.

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Health Expenditure and Life Expectancy: Cross-Country Panel Evidence on the Moderating Role of Education and Infrastructure

SocArXiv (2026)

DOI Link

Cross-country panel analysis examining how health expenditure affects life expectancy, with education and infrastructure as key moderating factors in the health outcome pathway.

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Early Compliance Note: Residency Tax Orientation Statement

SSRN (2026)

DOI Link

A policy note proposing early-guidance mechanisms for new UK tax residents to prevent delayed overseas income disclosure. Argues for a brief orientation check within HMRC's Government Gateway to reduce multi-year compliance investigations.

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Automated Decision-Making in UK SMEs: Operational Compliance Challenges under Article 22 UK GDPR

SSRN (2026)

DOI Link

Examines how UK small and medium-sized enterprises navigate Article 22 UK GDPR compliance challenges when using automated decision-making systems embedded in everyday business software.

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