Capital Allowances: A Fiscal Policy Instrument for Industrial Development In Nigeria

Journal
Ugwoke, O.R.
Nigeria
Bulletin for International Taxation 2011 (Volume 65), No. 1
PriceUSD 45

A favourable investment environment, created by fiscal policies to encourage rapid production automation, appears to be the only solution to Nigeria’s economic and social problems. This article examines the various policies adopted by successive governments to encourage production automation by way of capital allowances.