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SSRN 2765862 by Oumaima Majd is a document available to read on EtoBox.

What is SSRN 2765862 about?

This study investigates the impact of value added tax (VAT) on household consumption expenditure behavior and the consumer price index in Nigeria from 1994 to 2014. The findings indicate that VAT significantly affects consumption of durable and non-durable goods, with a recommendation to maintain the current 5% VAT rate to avoid negative impacts on households and inflation. The research highlights the need for further empirical evidence on VAT

Author

Oumaima Majd

Language

EN