OJEDIRAN, Oladele Adeyi; ADEAGBO, Joseph Olusegun; OJO, Kehinde Abimbola. Human capital development as the missing link between tax reforms and manufacturing performance: Evidence from Nigeria using bootstrap and nonlinear autoregressive distributed lag (ARDL) modelling. African Journal of Empirical Research, Nairobi, Kenya, v. 7, n. 3, p. 1055–1066, 2026. DOI: 10.51867/ajernet.7.3.79. Disponível em: https://ajernet.net/ojs/index.php/ajernet/article/view/2150. Acesso em: 18 aug. 2026.