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)
Pages: 44 pages
Date: 1999
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Citations: View citations in EconPapers (2)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:afrirc:92
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