Effects of Company Income Tax and Capital Gains Tax on the Financial Performance of Small and Medium Sized Businesses in Nigeria
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Marc Fleurbaey & François Maniquet, 2018.
"Optimal Income Taxation Theory and Principles of Fairness,"
Journal of Economic Literature, American Economic Association, vol. 56(3), pages 1029-1079, September.
- FLEURBAEY Marc & MANIQUET François, 2017. "Optimal income taxation theory and principles of fairness," LIDAM Discussion Papers CORE 2017012, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Marc Fleurbaey & François Maniquet, 2018. "Optimal income taxation theory and principles of fairness," LIDAM Reprints CORE 2979, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Maitreesh Ghatak & François Maniquet, 2019.
"Universal Basic Income: Some Theoretical Aspects,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 895-928, August.
- Ghatak, Maitreesh & Maniquet, Francois, 2019. "Universal Basic Income: Some Theoretical Aspects," CEPR Discussion Papers 13635, C.E.P.R. Discussion Papers.
- Maitreesh Ghatak & François Maniquet, 2019. "Universal basic income: some theoretical aspects," LIDAM Reprints CORE 3056, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Decerf,Benoit Marie A & Maniquet,François, 2021.
"Fair Inheritance Taxation,"
Policy Research Working Paper Series
9804, The World Bank.
- Decerf, Benoit & Maniquet, François, 2021. "Fair inheritance taxation," LIDAM Discussion Papers CORE 2021011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Bjorkegren, Dan & Blumenstock, Joshua & Knight, Samsun, 2022.
"(Machine) Learning What Policies Value,"
CEPR Discussion Papers
17364, C.E.P.R. Discussion Papers.
- Daniel Bjorkegren & Joshua E. Blumenstock & Samsun Knight, 2022. "(Machine) Learning What Policies Value," Papers 2206.00727, arXiv.org.
- Aitor Calo-Blanco, 2022. "Fairness and unequal productive skills among other-regarding individuals," Working Papers 22.06, Universidad Pablo de Olavide, Department of Economics.
- David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
- Alexis Anagnostopoulos & Eva Carceles‐Poveda & Yair Tauman, 2021.
"Value Preserving Welfare Weights For Social Optimization Problems,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(4), pages 1627-1653, November.
- Alexis Anagnostopoulos & Eva Carceles-Poveda & Yair Tauman, 2016. "Value Preserving Welfare Weights for Social Optimization Problems," Department of Economics Working Papers 16-06, Stony Brook University, Department of Economics.
- Stéphane Gauthier & Taraneh Tabatabai, 2019.
"How incentives matter? An illustration from the targeted subsidies reform in Iran,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 52(1), pages 97-125, January.
- Stéphane Gauthier & Taraneh Tabatabai, 2016. "How incentives matter ? An illustration from the Targeted Subsidies reform in Iran," Working Papers halshs-01542799, HAL.
- Stéphane Gauthier & Taraneh Tabatabai, 2019. "How incentives matter? An illustration from the Targeted Subsidies reform in Iran," Post-Print halshs-01884357, HAL.
- Stéphane Gauthier & Taraneh Tabatabai, 2017. "How incentives matter ? An illustration from the Targeted Subsidies reform in Iran," PSE Working Papers halshs-01545856, HAL.
- Stéphane Gauthier & Taraneh Tabatabai, 2019. "How incentives matter? An illustration from the Targeted Subsidies reform in Iran," PSE-Ecole d'économie de Paris (Postprint) halshs-01884357, HAL.
- Stéphane Gauthier & Taraneh Tabatabai, 2017. "How incentives matter ? An illustration from the Targeted Subsidies reform in Iran," Working Papers halshs-01545856, HAL.
- Marcelo Bérgolo & Gabriel Burdín & Santiago Burone & Mauricio de Rosa & Matías Giaccobasso & Martín Leites, 2020.
"Dissecting Inequality-Averse Preferences,"
Documentos de Trabajo (working papers)
20-19, Instituto de EconomÃa - IECON.
- Bergolo, Marcelo & Burdin, Gabriel & Burone, Santiago & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2021. "Dissecting Inequality-Averse Preferences," IZA Discussion Papers 14828, Institute of Labor Economics (IZA).
- Alison Watts, 2021. "Fairness and Efficiency in Online Advertising Mechanisms," Games, MDPI, vol. 12(2), pages 1-11, April.
- Po‐Yuan Hsiao & K. L. Glen Ueng & Cheng‐Hau Peng & Horn‐In Kuo, 2024. "Comparing ad valorem and specific taxes with corporate social responsibility," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 26(3), June.
- Keisuke Kawata, 2023. "Comment on “What the Welfare State Left Behind—Securing the Capability to Move for the Vulnerable”," Asian Economic Policy Review, Japan Center for Economic Research, vol. 18(1), pages 146-147, January.
- Erwin Ooghe & Erik Schokkaert & Hannes Serruys, 2023. "Fair Earnings Tax Reforms," CESifo Working Paper Series 10242, CESifo.
- Kevin Spiritus, 2022. "Optimal Commodity Taxation When Households Earn Multiple Incomes," Tinbergen Institute Discussion Papers 22-082/VI, Tinbergen Institute.
- Stavros A. Drakopoulos, 2024.
"Value Judgements, Positivism and Utility Comparisons in Economics,"
Journal of Business Ethics, Springer, vol. 189(3), pages 423-437, January.
- Drakopoulos, Stavros A., 2022. "Value Judgements, Positivism and Utility Comparisons in Economics," MPRA Paper 117577, University Library of Munich, Germany.
- Louis Kaplow, 2024. "Optimal Income Taxation," Journal of Economic Literature, American Economic Association, vol. 62(2), pages 637-738, June.
- Aleksandar Zaklan, 2020. "Coase and Cap-and-Trade: Evidence on the Independence Property from the European Electricity Sector," Discussion Papers of DIW Berlin 1850, DIW Berlin, German Institute for Economic Research.
- Germain, Antoine, 2023. "Basic income versus fairness: redistribution with inactive agents," LIDAM Discussion Papers CORE 2023022, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Alain Trannoy, 2019.
"Talent, equality of opportunity and optimal non-linear income tax,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(1), pages 5-28, March.
- Alain Trannoy, 2019. "Talent, equality of opportunity and optimal non-linear income tax," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(1), pages 5-28, March.
- Alain Trannoy, 2019. "Talent, equality of opportunity and optimal non-linear income tax," Post-Print hal-02482031, HAL.
- García-Miralles Esteban, 2020.
"The Crucial Role of Social Welfare Criteria and Individual Heterogeneity for Optimal Inheritance Taxation,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 20(2), pages 1-16, April.
- García-Miralles Esteban, 2020. "The Crucial Role of Social Welfare Criteria and Individual Heterogeneity for Optimal Inheritance Taxation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 20(2), pages 1-16, April.
- Aleksandar Zaklan, 2023.
"Coase and Cap-and-Trade: Evidence on the Independence Property from the European Carbon Market,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 526-558, May.
- Aleksandar Zaklan, 2021. "Coase and Cap-and-Trade: Evidence on the Independence Property from the European Carbon Market," Discussion Papers of DIW Berlin 1925, DIW Berlin, German Institute for Economic Research.
More about this item
Keywords
Financial Performance; Company Income Tax (CIT); Capital Gains Tax (CGT); Small and Medium Enterprises (SMEs); Taxation; Ibadan;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:amjoss:0004. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: https://edirc.repec.org/data/afarnea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.