Adeoye T. (2006). Effects of Macroeconomic Policies on Tax Revenue, the Case of Nigeria, Nigeria Institute of Social and Economic Research (NISER), Monograph
Ajayi, O.D (2011). The collapse of Nigeria’s manufacturing sector. The voice News Magazine. Retrieved on line at www.thevoicenews magazine.com on 3rd jan 2015.
Aregbeyen, O. and Fasanya, I. O. (2013). Tax Revenue and Economic Growth in Nigeria. The Empirical Economics Letters, A Monthly International Journal of Economics, Vol. 12 (5).
Arellano , M. and Bond S. (1991). Some specification test for panel data Monte Carlo evidence and application to employment equation. Review of Economic Studies, 58,277,97.10.2307/2297968
Becker, K. and S. Holmes (2006). Corporate Income Tax Reform and Foreign Direct Investment in Germany: Evidence from Firm-Level Data, Cesifo Working Paper No.177 Category 1: Public10.2139/ssrn.905754
Blundell, R. and Bond S. (1998). Innitial conditions and moment restrictions in dynamic panel data models,’ Discussion Paper No. 97-07, University College London.
Boadway, R. (1979). Investment Incentives, Corporate Taxation and Efficiency in the Allocation of Capital. http://www.jstor.org/pss/22320475. Accessed on 6th February, 2012.
Collier, P. (2006). Is aid oil? An analysis of whether Africa can absorb more aid. World Development, Volume 34, Issue 9, pp 1482-1497.10.1016/j.worlddev.2006.01.002
Collier, P. and Hoeffler, A. (2005). Resource Rents, Governance, and Conflict. Journal of Conflict Resolution, Vol. 49, No. 4, 625-63310.1177/0022002705277551
Dickson, D. A. (2010). The recent trends and patterns in Nigeria’s industrial development. Council for the Development of Social Science Research in Africa.
Ezejiofor A.R.; Adigwe P.K. and F.N. Echekoba (2015). Tax as a Fiscal Policy and Manufacturing Company’s Performance as an Engine for Economic Growth in Nigeria, European Journal of Business, Economics and Accountancy 3(3):1-12. ISSN: 2056-6018
Gatsi J.G., S.G. Gadzo and H.K. Kportorgbi (2013). The Effect of Corporate Income Tax on Financial Performance of Listed Manufacturing Firms in Ghana”, Research Journal of Finance and Accounting, 4(15), pp.118-124.
Gentry, W. M. and R. G. Hubbard (2000). Tax Policy and Entrepreneurial Entry, American Economic Association Papers and Proceedings, vol. 90, No. 2.10.1257/aer.90.2.283
Gurria, A. (2009). L’amelioration de L’efficacite des Systemes Fiscaux des Pays en Developpement et Ia Nouvelle Frontiere de Ia Politique de Developpement. L’OCDE. www.oecd.pjg. Accessed on February, 2013.
Hoyt, B. (2007). Tax Haves Today, the Benefits and the Pitfalls of Banking and Investing Offshore. www.hoytharher.corn/tax-havens-today. Accessed on 3rd February, 2013.
Jochen, M. and A. Birk (2006). Employment and Growth Effects of Tax Reforms. www.sciencedirect.com/science/article/pii/S026499930600 0459. Accessed on 2nd February, 2013.
Jochen, M. and A. Birk (2006). Employment and Growth Effects of Tax Reforms. www.sciencedirect.com/science/article/pii/S026499930600 0459. Accessed on 2nd February, 2013.
Jochen, M. and A. Birk (2006). Employment and Growth Effects of Tax Reforms. www.sciencedirect.com/science/article/pii/S026499930600 0459. Accessed on 2nd February, 2013.
Kadapakkan P. (1998). The Impact of Cash Flows and Firm Size on Investment: The International Evidence, Journal of Banking and Finance, 22(3), pp. 293-320.10.1016/S0378-4266(97)00059-9
Koch, S. F., Schoeman N. J. and Van Tonder, J. J. (2003). Economic Growth and the Structure of Taxes in South Africa: 1960 - 2002, South African Journal of Economics, 73 (2): 190-210.10.1111/j.1813-6982.2005.00013.x
Macdonald, D. (2011). Corporate Income Taxes, Profit and Employment Performance of Canada’s Largest Companies. Behind the Numbers: Economic Facts, Figures and Analysis, Canadian Centre for Policy Alternatives, April.
Micah, L.C; Ebere C. and A.A. Umobong (2012). Tax System in Nigeria: Challenges and the Way Forward, Research Journal of Finance and Accounting, vol. 3 No5 pp. 9-15.
Peter, N.M. and G.N. Simeon (2011). Econometric Analysis of the Impact of Fiscal Policy Variables on Nigeria’s Economic Growth. International Journal of Economic Development Research and Investment, 2(1): 171-183.
Rasheed, O. A. (2010). Productivity in the Nigerian Manufacturing Sub-Sector. European Journal of Economics, Finance and Administrative Sciences, 6(8): 1450-2275.
Rina, O., Tony, I., and A. Lukytawati (2010). The Impact of Fiscal and Monetary Policy on Industry and Indonesian Economy: A computable General Equilibrium Analysis. International Journal of Economics and Management, 3(6): 34-52.
Strulik, H. (2003). Capital Tax Reform, Corporate Finance and Economic Growth and Welfare http://econpapcrs.rcpec.org/article/cecdyncon/htm6l5. Accessed February 06th 2013.
Teraoui, H., A. Kaddour, J. Chichti and J. Rejeb (2011). Impacts of Tax Incentives on Corporate Performance: The Case of the Mechanical and Electrical Industries Sector in Tunisia. International Journal of Economics and Finance. Vol. 3 No. November. pp. 117-127.10.5539/ijef.v3n6p117
Teraoui, H., A. Kaddour, J. Chichti and J. Rejeb (2011). Impacts of Tax Incentives on Corporate Performance: The Case of the Mechanical and Electrical Industries Sector in Tunisia. International Journal of Economics and Finance. Vol. 3 No. November. pp. 117-127.10.5539/ijef.v3n6p117
Tomola, M. O., Adedisi, T. E. and Olawale, F. K. (2012). Bank Lending, Economic Growth and the performance of the Manufacturing Sector in Nigeria. European Scientific Journal, 8(3):19-34.
Yonah, R. (2006). “Corporate Social Responsibility and Strategic Tax Behaviour”. http://papers.ssrn.corn/sol3/papers.cfrn?abstractid=944793. Accessed on February 06th, 2013.