Personal Income Tax And Economic Growth In Nigeria

ABSTRACTThis study examines personal income tax and economy growth. In the light of the empirical review and other discussions, a number of questions arose as to whether there is relationship between personal income tax and economy growth. Using the Ordinary Least Square (OLS) regression technique with the aid of computer software, for a 1980 – 2011 time series data, the empirical findings revealed among other things that personal income tax to total direct tax, secondary enrollment and openness had no significant impact on economic growth in the short-run and that there exists a positive rela…