Corporate Taxes and Industrial Output Nexus: Evidence from Nigeria: 1986 – 2023

Adegbile, F.F and A. S. Fakile (2011): “Company Income Tax and Nigeria Economic Development”, European Journal of Social Sciences, 22(2). Arnold, J.(2008): “Do Tax Structures Affect Aggregate Economic Growth? Empirical Evidence from a Panel of OECD Countries,” OECD Economics Department Working Paper No. 643..04, 2012, from http://www.ifs.org.uk/conferences/etpf_buettner.pdfCa mbridge, MA: National Bureau of Economic ResearchWorking Paper 10509. Bleaney, Y. M., N. Gemmel and D. Greenaway(1995): “Tax Revenue Instability, with Particular Reference to Sub- Saharan Africa”, The Journal of Development Studies, 31, 883-902. Buettner, T. &Wamser, G. (2006). The Impact of Non-Profit Taxes on Foreign Direct Investment: Evidence from German Multinationals (Discussion Paper). Ifo institute and University of Munich. Retrieved Davis, Steven, and Magnus Henrekson. 2004. “Tax Effects on Work Activity, Industry Mix, and Shadow Economy Size: Evidence from Rich- Country Comparisons,” Cambridge, MA: National Bureau of Economic Research Working Paper 10509. Hoffman, et al.: Corporations, Partnerships, Estates and Trusts, ISBN 978-0-324-66021-0 Momburn, et al.: Mastering Corporate Tax, Carolina Academic Press, ISBN 978-1- 59460-368-6 Norton, Bob (2008). Kaldor, N(1963): “The role of Taxation in Economic development”, Seminar on the Programming of economic development, United Nations Educational Scientific and Cultural organization, UNESCO/SS/PED/11 Keen, M and M. Mansour (2010): “Revenue Mobilization in sub-Saharan Africa Challenges from Globalization II—Corporate Taxation,” Development Policy Review¸ Vol. 28, pp. 573– 96. Le, T. M, Blanca Moreno-Dodson, and J. Rojchaichaninthorn (2008): “Expanding Taxable Capacity and Reaching Revenue Potential: Cross-Country Analysis,” World Bank Policy Research Working Paper 4559. Lee, Y and R. H. Gordon (2004): “Tax structure and economic growth”, Journal of Public Economics, Volume 89 Nzotta, S.M. (2007): “Tax evasion problems in Nigeria: A critique”, Niger. Account. 40(2): 40-43. Ogbonna, G.N and A. Ebimobowei (2012): “Impact of Tax Reforms and Economic Growth of Nigeria: A Time Series Analysis”, Current Research Journal of Social Sciences, 4(1): 62-68, January 25. Owolabi S. A and A. T. Okwu(2011): “Empirical Evaluation of Contribution of Value Added Tax to Development of Lagos State Economy”, Middle Eastern Finance and Economics. Pfister, M(2009): “Taxation for Investment and Development: An Overview of Policy Challenges in Africa’, Ministerial Meeting and Expert Roundtable of the NEPADOECD Africa Investment Initiative on November, 11-12 Upender, M.(2004): Applied Econometrics, 2nd Edition, Vrinda Publication Ltd, Delhi Bittker, Boris I. and Eustice, James S.: Federal Income Taxation of Corporations and Shareholders: paperback ISBN 978-0-7913-4101-8, subscription service Kahn & Lehman.