The Dangote Petroleum Refinery increasingly directs output to export markets to maximize foreign currency earnings. Selling products in naira domestically limits the U.S. dollars required to purchase ...
Sugar imports under a special East African Community (EAC) tax for the manufacture of various industrial products, including whisky, gin, soda, milk drinks, and drinking chocolate, have surged ...
This paper documents that an increase in the enforcement of value-added tax (VAT) caused by the adoption of a new technology significantly increased VAT payments by large manufacturing firms in China.