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Taxation Of Financial Assets And Capital Market Development In Nigeria

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  • INANGA, ENO L.
  • EMENUGA, CHIDOZIE

Abstract

Following the pioneering works of Shaw (1973) and Mckinnon (1973), financial institutions have been known to play a significant role in economic development. An important function of these institutions in the process of development, especially in the context of developing countries, is that of financial intermediation through which domestic resources that could have remained in the informal sectors are attracted into the formal sectors and invested in productive enterprises.

Suggested Citation

  • Inanga, Eno L. & Emenuga, Chidozie, 1996. "Taxation Of Financial Assets And Capital Market Development In Nigeria," Working Papers c58cd753-ec41-408c-ae94-c, African Economic Research Consortium.
    • Handle: RePEc:aer:wpaper:c58cd753-ec41-408c-ae94-c0110119526c
    Note: African Economic Research Consortium
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