[Asagunla, T. M. & Agbede, M. O. (2018). Oil Revenue and Output Growth in Nigeria. IIARD International Journal of Economics and Business Management, 4(6), 65–74.]Search in Google Scholar
[Balestra, P. (1970). On the efficiency of ordinary least-squares in regression models. Journal of the American Statistical Association, 65(331), 1330–1337. https://doi.org/10.1080/01621459.1970.1048116810.1080/01621459.1970.10481168]Search in Google Scholar
[Bukie, H. O. & Adejumo, T. (2013). The effect of tax revenue on economic growth in Nigeria. International Journal of Humanities and Social Invention, 2(6), 16–26.]Search in Google Scholar
[Bhartia, H. L. (2009). Public Finance. 14th Edn., New Delhi: Vikas Publishing House PVT Ltd.]Search in Google Scholar
[Central Bank of Nigeria (2011). Central Bank of Nigeria Statistical Bulletin. Abuja: Central Bank of Nigeria.]Search in Google Scholar
[Ezejelue, A. C. & Ihendinihu, J. U. (2006). Personal Income Taxation in Nigeria. LIins Consult Nig., Okigwe.]Search in Google Scholar
[Engen, E. & Skinner, J. (1996). Taxation and economic growth. NBER Working paper No 5826. https://doi.org/10.3386/w582610.3386/w5826]Search in Google Scholar
[Feldman, M., Hadjimichael, T., Lanahan, L., & Kemeny, T. (2016). The logic of economic development: A definition and model for investment. Environment and Planning C: Politics and Space, 34(1), 5–21. https://doi.org/10.1177/0263774X1561465310.1177/0263774X15614653]Search in Google Scholar
[Ihenyen, C. J. & Mieseigha, E. G. (2014). Taxation as an instrument of economic growth. The Nigerian Perspective. Information and Knowledge Management, 4(12), 49–53.]Search in Google Scholar
[Kiabel, B. D. (2011). Personal Income Tax in Nigeria. Springfield Publishers Ltd, Owerri, Nigeria.]Search in Google Scholar
[Magu, M. C. (2010). The Relationship between Government Revenue and Economic Growth in Kenya. Published M.Sc. Project, Department of Finance and Accounting. School of Business, University of Nairobi.]Search in Google Scholar
[Nwawuru, C. E., Nmesirionye, J. A., & Ironkwe, U. I. (2018). Analysis of the impact of value added tax on total federally collected revenue in Nigeria (1994–2012). A Paper presented at the 8th Annual Int’l Conference of AFRA held in December 2018 at UNICAL.]Search in Google Scholar
[Nmesirionye, J. A., Nwawuru, C. E., & Ekwuruke, H. (2018). Analysis of the impact of federally collectable taxes on economic growth of Nigeria (2000–2015). A Paper presented at the 8th Annual Int’l Conference of AFRA held in December 2018 at UNICAL.]Search in Google Scholar
[Okafor, R. G. (2012). Tax revenue generation and Nigerian economic development. European Journal of Business and Management, 4(19), 49–56.]Search in Google Scholar
[Onaolapo, A. A., Aworemi, R. J. & Ajala, O. A. (2013). Assessment of value added tax and its effects on revenue generation in Nigeria. International Journal of Business and Social Science, 4(1), 220–225.]Search in Google Scholar
[PUNCH (2017). Estimation of Total Federal Revenue Generated from the Sales of Crude Oil. PUNCH News (17th September, 2017).]Search in Google Scholar
[Robert, C., Maureen, H., Stephen, P. & John, T. (2009). Beyond GDP: The need for new measures of progress.]Search in Google Scholar
[SVBIC (2014). What is economic development? Available online at: www.subic.com/node/2]Search in Google Scholar
[United Nations Development Programme (2014). Human development report. Available online http://hdr.undp.org/sites/all/themes/hdr_theme/country-notes/NGA.pdf]Search in Google Scholar
[UNDP (1990). Concept and measurement of human development.]Search in Google Scholar
[Wilkins, K. & Zurawski, A. (2014). Infrastructural investment in China. Bulletin, June quarter, 27–35. Reserved Bank of Australia. Available online: https://www.rba.gov.au/publications/bulletin/2014/jun/pdf/bu-0614-4.]Search in Google Scholar
[Worlu, C. N. & Emeka, N. (2012). Tax revenue and economic development in Nigeria: A macro econometric approach. Academic Journal of Interdisciplinary Studies, 1(2), 211–223.]Search in Google Scholar
