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On The Tax Implications of Capital Flight: Evidence from Nigeria| Abstract

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Journal of Research in Economics and International Finance

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On The Tax Implications of Capital Flight: Evidence from Nigeria

Abstract

Uguru Leonard C

The study offers further documentation of the effect of capital flight on tax revenue in Nigeria. After a theoretical and empirical literature review of the subject, an Ordinary Least Square model is employed based on time series data quantifying capital flight under the hot money or balance of payment approach. It is found that a unit increase in capital flight will lead to a 0.02 or 2% decrease in tax revenue. Consequently, policy measures discouraging capital flight, like placing a limit on the repatriating percentage of local profit, would improve tax revenue in Nigeria.

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