Macroeconomic Effects of VAT in Nigeria: a Computable General Equilibrium Analysis

D.O. Ajakaiye

Working Papers from African Economic Research Consortium

Abstract: This study analyses the impact of value added tax on key sectoral and macroeconomic aggregates, using a CGE model considered suitable for Nigeria. A survey of VATable Nigerian manufacturers, distributors, importers and suppliers of goods and services, organizations was conducted to gain insights into the way VAT is treated by these organizations.

Keywords: TAXATION; GENERAL EQUILIBRIUM; ECONOMIC MODELS (search for similar items in EconPapers)
JEL-codes: D50 H20 (search for similar items in EconPapers)
Date: 1999
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