Horizontal Equity of Personal Income Tax in Nigeria

The data will be used to test whether Personal Income Tax in Nigeria achieve horizontal equity i.e. equal treatment of equals in terms of income, salary, expenditure and property. Furthermore we test employees under the minimum tax provision of 1% categories as lowest earners and those under the progressive rate of 7% - 24% classified as Upper or Higher Income class while we shall also combined the whole of tax payers and salary earner of federal government employments.

1. The Data shows at least 10 variables in the First Rar file named "PITA.rar" consisting of Grade Level, Steps, MDA's , Tax Payable, Consolidate Revenue Taxable Allowance, Pension and National Housing Funds (NHF) contribution with Tax payable as the Outcome Variable. This is the extracted and Filtered Data for further analysis using appropriate statistical and descriptive statistics

2. The second file named "thesalaryscaleandtaxpayableofeachoffices.rar" is the source file that was collected from Federal Inland Revenue Service (FIRS) and 9 Federal government Institution such as Universities, Health workers. Hospital, Polytechnic and Public Officials and others