@incollection{,
	
					
					
					CDBDAFC62A082ADAB48301809F6B75BD
				,
	author={{Dr. Ezugwu,C.I} and {Ezugwu} and {danielakubo} and {KOGI STATE UNIVERSITY, ANYIGBA}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1432331
}

@book{b0,
	
	
		,
	author={{
			JJAdefila
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		,
	title={{Research Methodology in Behavioural Sciences}}
				Kaduna
		
			,
	publisher={Aprin Publication}
			,
	year={2008}
		
	

}

@book{b1,
	
	
		,
	author={{
			MCAlbert
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	title={{Taxation of Non-renewable Resources}}
				Massachusetts Toronto, D.C. Health and Company
		
			,
	year={1981}
		
	

}

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		,
	title={{Relative Political capacity: Empirical and Theoretical underpinnings}}
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	author={{
			RMAlbetman
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			KJohnson
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	year={2007}
		
	

}

@incollection{b3,
	
	
		,
	title={{Culture differences and tax morale in the United States and in Europe}}
		,
	author={{
			JAlm
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			BTorgler
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	booktitle={{Centre for Research in Economics Management and the Art}}
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	year={2004. 2004-2014}
		
	

}

@incollection{b4,
	
	
		,
	title={{The cash flow sensitivity of cash}}
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	author={{
			HAlmeida
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			Campello
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	journal={{Journal of Finance}}
		
			59
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	year={2004}
		
	

}

@incollection{b5,
	
	
		,
	title={{}}
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	author={{
			JCAnyawu
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		,
	journal={{Nigeria Public Finance}}
		
			1
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	year={1997}
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	publisher={Joanee Educational Publishers}
		
	
	,
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}

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	title={{The nerves of state taxation and the financing of the English state, 15881714}}
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	author={{
			MJBraddick
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	year={1996}
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	publisher={Manchester University Press}
		
	

}

@book{b7,
	
	
		,
	title={{Tax Challenge facing developing countries: a perspective from outside the policy arena}}
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	author={{
			RBird
		}}
		
			,
	year={2007}
			,
	address={London, DFID}
		
	

}

@book{b8,
	
	
		,
	title={{Societal institutions and Tax effort in developing countries in the challenge of tax reform in the global economy}}
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	author={{
			RBird
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			JMartinez-Vasquez
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			BTorgler
		}}
		
		
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	editor={Alm, J. & Martinez-Vazquez}
		
			,
	year={2006}
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	publisher={Springer-Verlag}
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	address={Germany}
		
	

}

@incollection{b9,
	
	
		,
	title={{Governance and economy: a review}}
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	author={{
			DBrautigam
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		,
	journal={{Policy Research Working Papers WPS}}
		
			815
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	year={1991}
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	publisher={World Bank}
		
	

}

@incollection{b10,
	
	
		,
	title={{Entrepreneurs, Income Taxes, and Investment}}
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	author={{
			RCarroll
		} and {
			HDouglas
		} and {
			RMark
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			SRHarvey
		}}
		
		
		
	
	
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	journal={{National Bureau of Economic Research. NBER working paper}}
		
			6374
			,
	year={1998. January}
		
	

}

@incollection{b11,
	
	
		,
	title={{Tax Reforms and Investment: A Cross-Country Comparison}}
		,
	author={{
			JCummins
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			HKevin
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			HGlen
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	journal={{Journal of Public Economics}}
		
			62
			
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	year={1996}
		
	

}

@book{b12,
	
	
		,
	author={{
			KKDewett
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			MHNavalur
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			KJanmejoy
		}}
		
		
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	title={{Modern Economics Theory, New Delhi, S. Chand and Company Ltd}}
				Diamond Jubilee
		
			,
	year={2005}
		
	

}

@incollection{b13,
	
	
		,
	title={{Financial constraints, investment and value of cash holdings}}
		,
	author={{
			DJDennis
		} and {
			VSibilkov
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		,
	journal={{Review of Financial Studies}}
		
			23
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	year={2010}
		
	

}

@incollection{b14,
	
	
		,
	title={{}}
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	author={{
			MDevereux
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			HFreeman
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	journal={{Fiscal Studies}}
		
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	year={1991. August}
		
	
	,
	note={a general neutral profits tax}

}

@incollection{b15,
	
	
		,
	title={{Governance for peace in west Africa: the role of taxation}}
		,
	author={{
			ASFakile
		}}
	
	
		,
	journal={{Association of Accountancy Bodies in West Africa}}
		
			1
			6
			,
	year={2009}
		
	

}

@incollection{b16,
	
	
		,
	title={{Corporate financial policy and the value of cash}}
		,
	author={{
			MFaulkender
		} and {
			RWang
		}}
		
	
	
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	journal={{Journal of Finance}}
		
			61
			,
	year={2006}
		
	

}

@incollection{b17,
	
	
		,
	title={{Underinvestment vs. overinvestment: evidence from price reaction to pension contributions}}
		,
	author={{
			FFranzoni
		}}
	
	
		,
	journal={{Journal of Financial Economics}}
		
			92
			,
	year={2009}
		
	

}

@incollection{b18,
	
	
		,
	title={{Investment, Financing Decisions, and Tax Policy}}
		,
	author={{
			SRFazzari
		} and {
			HGlenn
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			78
			2
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	year={1988}
		
	

}

@incollection{b19,
	
	
		,
	title={{Trust breeds trust: how taxpayers are treated}}
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	author={{
			LFeld
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			BSFrey
		}}
		
	
	
		,
	journal={{Journal of Economics}}
		
			3
			879
			,
	year={2002}
		
	

}

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	title={{High taxes means less investment}}
		
		
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	year={1992}
		
	

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	title={{}}
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	author={{
			DNGujarati
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	year={2009}
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	publisher={McGraw Hill Companies}
			,
	address={Basic Econometrics; New York}
		
	

}

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			RHall
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			WJDale
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	year={1967}
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}

@incollection{b23,
	
	
		,
	title={{Excess cash holdings and investment: the moderating roles of financial constraint and managerial entrenchment}}
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	author={{
			CHendrix
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	booktitle={{Leviathan in the Tropics? Environment, State capacity, and civil conflict in the Developing World}}
				,
	editor={
			SHer-Juim
			LShiou-Ying
		}
		San Diego
		
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	publisher={AFAANZ}
			,
	year={2007. 2012}
		
	
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	note={University of California 26}

}

@incollection{b24,
	
	
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	title={{Religion still matters}}
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	author={{
			BBHull
		}}
	
	
		,
	journal={{Journal of Economics}}
		
			26
			,
	year={2000}
		
	

}

@book{b25,
	
	
		,
	title={{Companies Taxation in Nigeria, Lagos}}
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	author={{
			AAJames
		}}
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	editor={J.A.A. Nigeria Ltd 29. Kay, J.A. & King, M.A.}
		
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	year={2005. 1990}
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	publisher={Oxford University Press}
			5
			,
	address={U.K}
		
	
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	note={The British Tax System. th ed}

}

@incollection{b26,
	
	
		,
	author={{
			JAKay
		}}
	
	
		,
	booktitle={{Tax reform in context: a strategy for 1990s}}
				
			,
	year={1986. November}
		
	

}

@book{b27,
	
	
		,
	author={{
			AKoutsoyiannis
		}}
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	title={{Theory of Econometrics}}
				New York
		
			,
	publisher={PALGRAVE}
			,
	year={2001}
		
	
	,
	note={2nd edition}

}

@book{b28,
	
	
		,
	author={{
			MLevi
		}}
		,
	title={{Consent, Dissent and Patriotism}}
				
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	publisher={Cambridge University Press}
			,
	year={2007}
		
	

}

@incollection{b29,
	
	
		,
	title={{The structure of corporation tax in the UK}}
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	author={{
			CMayer
		}}
	
	
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	journal={{Fiscal Studies}}
		
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	year={1982. July}
		
	

}

@book{b30,
	
	
		,
	title={{How do high small business corporate tax rates hurt the economy}}
		,
	author={{
			MMike
		}}
		
		
			,
	year={2014}
		
	

}

@incollection{b31,
	
	
		,
	title={{How does taxation affect the quality of governance?}}
		,
	author={{
			MMoore
		}}
	
	
		,
	booktitle={{Tax Notes International}}
				
			,
	year={2007}
			47
		
	

}

@book{b32,
	
	
		,
	title={{Closing the floodgates, collecting tax to pay for development}}
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	author={{
			RMurphy
		}}
		
			,
	year={2007}
			,
	publisher={Tax Justice Network}
		
	

}

@incollection{b33,
	
	
		,
	title={{Imputation systems of corporation tax in the EEC}}
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	author={{
			CWNobes
		}}
	
	
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	journal={{Accounting and Business Research}}
		
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	year={1980}
		
	

}

@incollection{b34,
	
	
		,
	title={{Theoretical and Empirical Aspects of corporate Taxation}}
	
	
		,
	journal={{OECD}}
		
			,
	year={1974}
		
	

}

@incollection{b35,
	
	
		,
	title={{Does the contribution of corporate cash holdings and dividends to firm value depend on governance? A cross-country analysis}}
		,
	author={{
			LR M SPinkowitz
		} and {
			RWillianson
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			61
			,
	year={2006}
		
	

}

@book{b36,
	
	
		,
	author={{
			ARPrest
		} and {
			NABarr
		}}
		
		,
	title={{Public Finance, Weidenfeld and Nicolson, 7}}
				
			,
	year={1985}
		
	
	,
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}

@book{b37,
	
	
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	title={{The Economics of Taxation}}
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	author={{
			JSimon
		} and {
			NChristopher
		}}
		
		
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	year={1992}
			,
	publisher={Prentice Hall International Ltd}
			,
	address={Britain}
		
	
	,
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}

@book{b38,
	
	
		,
	title={{Why people pay taxes? Tax compliance and enforcement}}
		,
	author={{
			JSlemrod
		}}
		
			,
	year={1992}
			,
	publisher={University of Michigan Press}
			,
	address={Ann Arbor}
		
	

}

@book{b39,
	
	
		,
	title={{Tax compliance and tax morale: a theoretical and empirical analysis}}
		,
	author={{
			BTorgler
		}}
		
			,
	year={2007}
			,
	address={Cheltenham, Edward Elgar}
		
	

}

@incollection{b40,
	
	
		,
	title={{Hand book of the economics of Finance Elsevier/North Holland and New York 45. Van den Tempel}}
		,
	author={{
			JStein
		}}
	
	
		,
	booktitle={{Corporation Tax and Individual Income Tax in the EEC}}
				,
	editor={
			GConstantinides
			MHarris
			REds
		}
		Brussels
		
			,
	year={2003. 1974}
		
	

}