Government Tax Policy and Performance of Listed Manufacturing Firms in Nigeria: Evidence from Dynamic Panel Data Model

Adeoye T. (2006). Effects of Macroeconomic Policies on Tax Revenue, the Case of Nigeria, Nigeria Institute of Social and Economic Research (NISER), MonographSearch in Google Scholar

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.Search in Google Scholar

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).Search in Google Scholar

Arellano , M. and Bond S. (1991). Some specification test for panel data Monte Carlo evidence and application to employment equation. Review of Economic Studies, 58,277,97.10.2307/2297968Search in Google Scholar

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: PublicSearch in Google Scholar

Blundell, R. and Bond S. (1998). Innitial conditions and moment restrictions in dynamic panel data models,’ Discussion Paper No. 97-07, University College London.Search in Google Scholar

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.Search in Google Scholar

Charles, A. N. B. (2012). Investigating the Performance of Monetary Policy on Search in Google Scholar

Clark, C. (1954). Limit of Taxable Capacity by the Tax Institute, Harvard Law Review, vol 67, No 6, pp. 1097-1100.Search in Google Scholar

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.2006.01.002Open DOISearch in Google Scholar

Collier, P. and Hoeffler, A. (2005). Resource Rents, Governance, and Conflict. Journal of Conflict Resolution, Vol. 49, No. 4, 625-63310.1177/0022002705277551Search in Google Scholar

Dickson, D. A. (2010). The recent trends and patterns in Nigeria’s industrial development. Council for the Development of Social Science Research in Africa.Search in Google Scholar

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: 2056-6018Search in Google Scholar

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.Search in Google Scholar

Gentry, W. M. and R. G. Hubbard (2000). Tax Policy and Entrepreneurial Entry, American Economic Association Papers and Proceedings, vol. 90, No. 2.Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

Kaldor, N. (1970). Taxation for Economic Development, in Taxation for African Development, M.C. Taylor (ed.), Hutchinson Educational Limited: 172.Search in Google Scholar

King, M. (1974). Taxation and the Cost of Capital. www.restud.com. Accessed on February, 2013.10.2307/2296396Search in Google Scholar

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.xSearch in Google Scholar

Lee, Y and Gordon, R. H. (2004). Tax structure and economic growth, Journal of Public Economics 89 (2005) 1027-104310.1016/j.jpubeco.2004.07.002Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

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.Search in Google Scholar

Rasheed, O. A. (2010). Productivity in the Nigerian Manufacturing Sub-Sector. European Journal of Economics, Finance and Administrative Sciences, 6(8): 1450-2275.Search in Google Scholar

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.Search in Google Scholar

Stiglitz, J. (1985). Credit Markets and the Control of Capital. www.sciencedirect.com. Accessed on 6th February, 201310.2307/1992329Search in Google Scholar

Strulik, H. (2003). Capital Tax Reform, Corporate Finance and Economic Growth and Welfare http://econpapcrs.rcpec.org/article/cecdyncon/htm6l5. Accessed February 06th 2013.Search in Google Scholar

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.v3n6p117Search in Google Scholar

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.v3n6p117Search in Google Scholar

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.Search in Google Scholar

Yonah, R. (2006). “Corporate Social Responsibility and Strategic Tax Behaviour”. http://papers.ssrn.corn/sol3/papers.cfrn?abstractid=944793. Accessed on February 06th, 2013.Search in Google Scholar