_____________________________________________________________________________________________________ *Corresponding author: E-mail: ibrahim.musa@uniabuja.edu.ng; Asian J. Econ. Busin. Acc., vol. 24, no. 5, pp. 86-98, 2024 Asian Journal of Economics, Business and Accounting Volume 24, Issue 5, Page 86-98, 2024; Article no.AJEBA.103032 ISSN: 2456-639X Impact of Income Inequality on Poverty Level in Nigeria: Evidence from ARDL Model Ibrahim Musa a* , Emmanuel Enaberue a and Sule Magaji a a Department of Economics, University of Abuja, Nigeria. Authors’ contributions This work was carried out in collaboration among all authors. All authors read and approved the final manuscript. Article Information DOI: 10.9734/AJEBA/2024/v24i51295 Open Peer Review History: This journal follows the Advanced Open Peer Review policy. Identity of the Reviewers, Editor(s) and additional Reviewers, peer review comments, different versions of the manuscript, comments of the editors, etc are available here: https://www.sdiarticle5.com/review-history/103032 Received: 19/05/2023 Accepted: 23/07/2023 Published: 23/03/2024 ABSTRACT This study used the Auto Regressive Distributed Lag (ARDL) model to assess the impact of income disparity on the degree of poverty in Nigeria. Based on the association each income determinant showed with the Gini coefficient of income disparity in the Nigerian economy, the study's findings indicated that there is a long-run positive relationship between the poverty level and the Gini coefficient of income inequality in Nigeria. Therefore, it is advised to improve a more equitable distribution of wealth, which will effectively lessen income inequality and poverty in Nigeria. The government should concentrate its efforts on developing and implementing more realistic employment programs in Nigeria. Since the empirical results of this study have demonstrated that decreasing income disparity in Nigeria by an increase in the employment rate has not been sufficient. A more practical approach to employment would allow people to use their money to build wealth rather than just get by, which would increase the level of income distribution. Keywords: ARDL modeling; income inequality; poverty; level. Original Research Article