Ikpe, Marius; Nteegah, Alwell - In: European Journal of Government and Economics (EJGE) 2 (2013) 2, pp. 137-147
The economic impact of Value Added Tax (VAT) that was implemented in Nigeria in 1994 has generated much debate in recent times, especially with respect to its effect on the level of aggregate prices. This study empirically examines the influence of VAT on price stability in Nigeria using partial...