Fowowe, Babajide - In: Journal of Developing Areas 47 (2013) 2, pp. 17-35
This study conducts an empirical investigation of the effects of fiscal incentives on investment in Nigeria. We … constructed two indexes of fiscal incentives which track the different types and stages of incentives embarked upon since the 1970 … results showed a significant negative effect of fiscal incentives on both private investment and foreign direct investment in …