Tackling tax incentives, Nigeria

Tackling tax incentives, Nigeria

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The objective of this research is to analyse the framework and costs of tax incentives offered in Nigeria’s special economic zones (SEZs); the level of information disclosure; the opportunity costs to government of providing such incentives in terms of tax revenues forgone; the participation of trade unions and the condition of workers in the SEZs; the impact of the incentives on labour; and the implications for development.