| 000 -LEADER | |
|---|---|
| fixed length control field | 01099nam a22001457a 4500 |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| ISSN | ISSN: 2315 - 5671 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Uguru, Leonard C. |
| 245 ## - TITLE STATEMENT | |
| Title | On The Tax Implications of Capital Flight: Evidence from Nigeria |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher | Journal of Research in Economics and International Finance (JREIF) |
| Year of publication | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 7p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This is a study that offers further documentation of the effect of capital flight on tax revenue in Nigeria. After a theoretical and empirical literature review of the subject, an Ordinary Least Square model is employed based on time series data quantifying capital flight under the hot money or balance of payment approach. It is found that a unit increase in capital flight will lead to a 0.02 or 2% decrease in tax revenue. Consequently, policy measures discouraging capital flight, like placing a limit on the repatriating percentage of local profit, would improve tax revenue in Nigeria. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | CAPITAL FLIGHT, TAX REVENUE |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/on-the-tax-implications-of-capital-flight-evidence-from-nigeria.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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