This paper compare the year 2012 Internally Generated Revenue (IGR) and Wage bills of the six (6) Geopolitical zones in Nigeria. The Internally Generated Revenue and wage bills from the thirty six (36) states were categorized to six (6) Geopolitical zones (Southwest, Southsouth, Southwest, north central, northeast and northwest) and proxy with dummy variables. The average Internally Generated Revenue and Wage bills of each Geopolitical zone were derived from the expectation of the regression model and the estimated coefficient of its slope indicate which of the averages is statistically significant different. It also appraised which of the six geopolitical
Keywords: Dummy Variables, Geopolitical Zones in Nigeria, Regression Model, Wage Bills
