尼日利亚增值税与物价稳定:部分均衡分析

Q3 Social Sciences

European Journal of Government and Economics Pub Date : 2013-12-30 DOI:10.17979/EJGE.2013.2.2.4292

Marius Ikpe, A. Nteegah

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引用次数: 7

摘要

1994年在尼日利亚实施的增值税的经济影响最近引起了许多辩论，特别是关于它对总价格水平的影响。本研究运用部分均衡分析实证检验了增值税对尼日利亚物价稳定的影响。我们在结构主义者、货币主义者和财政主义者的通货膨胀建模方法的组合框架中引入了增值税变量。采用静态形式的多元回归分析方法对1994-2010年期间的数据进行分析。结果表明，增值税对价格水平施加了强大的上行压力，这很可能是由于增值税对中间产出的负担。由于很难区分中间产出和最终产出，该研究排除了中间产出的增值税豁免选项作为解决方案。相反，它建议进行详细的增值税后成本效益分析，以评估尼日利亚增值税政策的社会可取性。

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Value Added Tax and price stability in Nigeria: A partial equilibrium analysis

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 equilibrium analysis. We introduced the VAT variable in the framework of a combination of structuralist, monetarist and fiscalist approaches to inflation modelling. The analysis was carried out by applying multiple regression analysis in static form to data for the 1994-2010 period. The results reveal that VAT exerts a strong upward pressure on price levels, most likely due to the burden of VAT on intermediate outputs. The study rules out the option of VAT exemptions for intermediate outputs as a solution, due to the difficulty in distinguishing between intermediate and final outputs. Instead, it recommends a detailed post-VAT cost-benefit analysis to assess the social desirability of VAT policy in Nigeria.

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来源期刊

European Journal of Government and Economics Social Sciences-Public Administration

CiteScore

0.90

自引率

0.00%

发文量

审稿时长

14 weeks

期刊介绍： The European Journal of Government and Economics (EJGE) is an international academic journal for peer reviewed research on all aspects of government and economics. EJGE is particularly interested in current issues regarding the interrelationship between the fields of government and economics, from the influence of government on the economy (economic policy) to economic explanations of government (public choice). It is also particularly interested in questions directly or indirectly related to Europe.