Dahiru A. Bala Federal Inland Revenue Service, 20 Sokode Crescent, Zone 5, Abuja, FCT, Nigeria.   P.O. Box 12415, General Post Office, Area 10, Garki, Abuja,, FCT 900001 Nigeria   audubm@yahoo.co.uk             JEL Areas: C2 : Single Equation Models; Single Variables: General G1 : General Financial Markets: General (includes Measurement and Data)