Tax Reforms and Tax Yield in Nigeria

Bassey Okon Ebi and Oluwafemi Ayodele
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Bassey Okon Ebi: Department of Economics, University of Calabar, Calabar, Nigeria,
Oluwafemi Ayodele: Department of Economics, University of Calabar, Calabar, Nigeria,

International Journal of Economics and Financial Issues, 2017, vol. 7, issue 3, 768-778

Abstract: 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 inelastic, there was a general improvement in post-reformed tax elasticities ranging from 0.199 to 1.28 with petroleum profit tax and the total tax revenue having coefficients >1, values of tax buoyancies were all positive and

Keywords: Tax Reforms; Tax Elasticity; Tax Buoyancy (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ1:2017-03-98

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