THE IMPACT OF TAX INCENTIVES ON INDUSTRIAL SECTOR DEVELOPMENT IN NIGERIA
ABSTRACT This research studied the impact of tax incentives on industrial sector development in Nigeria from 1981 to 2009 using time series data. The Ordinary Least Square (OLS) method was adopted using a Classical Linear Regression Model and the E-View version 6.0 software. Two models were used to determine the impact of subsidies, government expenditure and exports on both industrial output and investment respectively. The result showed that subsidies and ...
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