An empirical analysis of the shifting and incidence of the company income tax in Nigeria
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Date
1994
Authors
Abolo, M.E
Journal Title
Journal ISSN
Volume Title
Publisher
School of Postgraduate Studies, University of Lagos, Akoka
Abstract
This study is an attempt to determine empirically the extent to which corporations are able to avoid in the short-run, the burden of the tax imposed on them by legislation in Nigeria.
Description
Degree of doctor of Philosophy in Economics
Keywords
Legislation , Nigeria , Company income tax , Tax payer , Research Subject Categories::SOCIAL SCIENCES::Business and economics::Economics
Citation
Abolo, M.E. (1994). An empirical analysis of the shifting and incidence of the company income tax in Nigeria. A thesis submitted for the degree of doctor of Philosophy in Economics, 421p.