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Fiscal Synchronisation or Institutional Separation: An Examination of Tax-Spend Hypothesis in Nigeria

This paper investigates the position of Nigeria within the various fiscal hypotheses (tax-spend, spend-tax, fiscal synchronization and fiscal neutrality hypotheses) using Granger Causality and Block Exogeneity Wald Test within the framework of Vector Error Correction (VEC) Model. The study established one-directional causality that runs from revenue to expenditure (Tax-Spend Hypothesis). This suggests that current government effort at increasing tax revenue is a positive development to reduce or revert the economy from fiscal deficit path. By implication the ongoing government policy towards i…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	Journal of finance and accounting
Date	2017-10-04
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.12691/jfa-5-3-2
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W2762500469`

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Fiscal Synchronisation or Institutional Separation: An Examination of Tax-Spend Hypothesis in Nigeria. OpenAlex research, 2017. Vero Archive, record openalex:W2762500469.