This study is an empirical examination of the effect goods and services tax on capital expenditure in Nigeria for period 2005 - 2020. The specific objectives are to ascertain value added (VAT) (CAPEX) secondly determine Customs Excise Duties Nigeria. theoretically linked Benefit Received Theory. was ex-post-facto research which made use secondary data obtained from Central Bank Statistical Bull...

Digital technologies have transformed the nature of production and the types of goods and services consumed in modern economies. Yet our measurement framework for economic growth has not fundamentally changed since the 1930s. In principle, a better approach is now feasible. Specifically, changes in consumer surplus (compensating expenditure) are superior to changes in GDP as a measure of change...

Retailers’ brands maker with private label have significantly boosted market share in recent years. Creating new brands for goods or services provide differentiation with similar distributors. The main aim of this paper is to test which component can be more effective in consumers’ purchase intention based on using private label for goods’ image. This research data was collected by prior st...

This paper considers the optimal taxation of savings intermediation and payment services in a dynamic general equilibrium setting, when the government can also use consumption and income taxes. When payment services are used in strict proportion to ...nal consumption, and the cost of intermediation services is ...xed and the same across ...rms, the optimal taxes are generally indeterminate. But...

Rust and Chung should be congratulated on presenting a very nice, indeed limpid, overview and synthesis of much of the services marketing literature. Their review sparked three associations. First, somehow when we weren’t looking, the field of services marketing matured. In the spirit of philosophy of science, perhaps it’s inevitable that while an academic area is forging its identity, the inqu...