Tax Reforms and Tax Yield in Nigeria

This study estimates elasticity and buoyancy of various tax components as well as the impact of tax reforms on tax components in Nigeria between 1981 and 2014. Error correction mechanism (ECM) technique was employed in analyzing the data. The results revealed that: All the tax components were inelas...

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Bibliographic Details
Main Authors: Bassey Okon Ebi, Oluwafemi Ayodele
Format: Article
Language:English
Published: EconJournals 2017-06-01
Series:International Journal of Economics and Financial Issues
Online Access:https://econjournals.com/index.php/ijefi/article/view/4762