IMPACT OF TAX REFORM ON INVESTMENT DECISION IN NIGERIA
Abstract This study is informed by the quest to examine the investment implication of the series of tax reforms in Nigeria, particularly the tax reforms of 2003 and National tax policy of 2012. Annual time series data spanning the years (1999-2016) were utilized. The study examine whether the estimated model satisfies the OLS assumptions. The basic assumptions of the OLS were satisfied. The result of the estimated OLS model shows ...
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