Emamverdi, G., & Boland-Ghamat, Z. (2019). Threshold and asymmetric effect of foreign direct investment (FDI) on economic growth in selected countries of OPEC and OECD. EPRJ, 23(4), 113-135. (In Persian)
Adegbite, T. A., & Shittu, S. A. (2017). The analysis of the impact of corporate income tax on investment in Nigeria. World Wide Journal of Multidisciplinary Research and Development, 3(3), 60–64.
Adejare, A. T. (2015). The analysis of the effect of corporate income tax (CIT) on revenue profile in Nigeria. American Journal of Economics, Finance and Management, 1(4), 312–319.
Adesanya, R. O., Adeoye, E. T., Siyanbola, A. A., & Anene, E. B. (2024). Corporate tax and financial performance of listed microfinance bank in Nigeria. Adeleke University Journal of Business and Social Science, 4(2), 43–53.
Arabmzar, A., Zamanzadeh, A., & Shayesteh, Z. (2013). An investigation on the effect of taxes on the private investors’ behavior: With an emphasis on tax policy in the fifth development plan. Journal of Economics and Modelling, 4(14-15), 25-45. (In Persian)
Areghan, I. (2022). A study of financial deepening, capital accumulation and macroeconomic variables in Nigeria. International Journal of Economics and Management System, 7, 120–134.
Barro, R. J. (1990). Government spending in a simple model of endogenous growth. Journal of Political Economy, 98(5), S103–S125.
Barro, R., & Sala-i-Martin, X. (2004). Economic growth (2nd ed.). The MIT Press.
Bond, S., & Xing, J. (2010). Corporate taxation and capital accumulation (Working Paper No. 10/15). Oxford University Centre for Business Taxation.
Cass, D. (1965). Optimum growth in an aggregative model of capital accumulation. The Review of Economic Studies, 32(3), 233–240.
Challoumis, C. (2024). The effects of taxation policies on capital accumulation and economic development.
Chauhan, A., & Srivastava, V. (2023). Development economics. Wisdom Press.
Domar, E. (1946). Capital expansion, rate of growth and employment. Econometrica, 14(2), 137–147.
Eizadkhasti, H., & Arab Mazar, A. (2016). Analysis of the effects of efficient fiscal and tax policies on private investment in Iran: With emphasis on corporate income tax and government fiscal indiscipline. Tax Research Journal, 24(32), 11-34. (In Persian)
Fazzari, S., Hubbard, R. G., & Petersen, B. (1988). Financing constraints and corporate investment. Brookings Papers on Economic Activity, 1, 141–195.
Fischer, S. (1993). The role of macroeconomic factors in growth. Journal of Monetary Economics, 32(3), 485–512.
Goda, T. (2024). Effective corporate income taxation and its effect on capital accumulation: Cross-country evidence. Cambridge Journal of Economics, 48, 709–740.
Hansen, B. E. (1999). Threshold effects in non-dynamic panels: Estimation, testing, and inference. Journal of Econometrics, 93(2), 345–368.
Hansen, B. E. (2000). Sample splitting and threshold estimation. Econometrica, 68(3), 575–603.
Harrod, R. (1939). An essay in dynamic theory. The Economic Journal, 49(193), 14–33.
Jorgenson, D. (1963). Capital theory and investment behavior. American Economic Review, 53(2), 247–259.
Kazemizadeh Foroud, M., & Pourkarim, Y. (2025). Investigating the relationship between corporate tax management and the quality of tax accounting with the moderating role of the corporate governance system. Journal of Accounting and Social Interests, 14(4), 155-182. (In Persian)
Keynes, J. M. (1936). The general theory of employment, interest and money. Macmillan Cambridge University Press.
Khanzadi, A., & Ghaderi, S. (2021). Assessing the impacts of direct and indirect taxes on private investment in Iran. Stable Economy and Sustainable Development, 1(1), 61-78. (In Persian)
Khosravi, T. (2013). The effect of governmental investment on the effect private investment with the existence of corporate tax. Journal of Investment Knowledge, 3(10), 167-186. (In Persian)
Khosravi, T., & Pojoyan, J. (2013). The effect of corporate tax on private investment using the approach of bounds. Journal of Financial Economics (Financial Economics and Development), 7(25), 95-121. (In Persian)
Koopmans, T. (1965). On the concept of optimal economic growth. In J. Johansen (Ed.), The econometric approach to development planning. North-Holland.
Maria, A. U. M. (2023). The issue of insufficient capital accumulation in developing countries. Disiplinlerarası Afrika Çalışmaları, 1(1), 91–106.
Michalkova, L., Stehel, V., Nica, E., & Durana, P. (2021). Corporate management: Capital structure and tax shields. Marketing i Menedžment Innovacij, 3, 276–295.
Modigliani, F., & Miller, M. (1958). The cost of capital, corporation finance and the theory of investment. American Economic Review, 48(3), 261–297.
Mostolizadeh, S. M., & Montazeri, M. (2020). The effect of tax composition on the share of net capital stock in industry sector with ARDL approach. QJFEP, 8(29), 55-84. (In Persian)
Nassiri Aghdam, A., & Moradzadeh, M. (2024). Meta-analysis of the effect of taxation on capital structure of companies. Stable Economy Journal, 5(4), 67-97. (In Persian)
Nwezeaku, N. C. (2005). Taxation in Nigeria: Principles and practice. Springfield Publishers Ltd.
Odusina, A. O. (2023). Corporate taxation, capital investment decisions and firm performance of quoted non-financial firms in Nigeria. Fudma Journal of Accounting and Finance Research, 1(2), 61–70.
Omodero, C. O., & Ogbonnaya, A. K. (2018). Corporate tax and profitability of deposit money banks in Nigeria. Journal of Accounting, Business and Finance Research, 3(2), 47–55.
Onwioduokit, E. A., & Bassey, G. E. (2014). Fiscal deficit and economic growth in the Gambia: A search for threshold. Developing Country Studies, 4(19), 162–171.
Pitulice, I. C., Stefanescu, A., Minzu, V. G., Popa, A. F., & Niculescu, A. M. (2016). Research of corporate tax impact on financial performance: Case of companies listed on Bucharest Stock Exchange. Management and Economics Review, 1(2), 203–216.
Ramsey, F. (1928). A mathematical theory of saving. The Economic Journal, 38(152), 543–559.
Rebelo, S. (1991). Long-run policy analysis and long-run growth. Journal of Political Economy, 99(3), 500–521.
Romer, P. M. (1986). Increasing returns and long-run growth. Journal of Political Economy, 94(5), 1002–1037.
Romer, P. M. (1990). Endogenous technological change. Journal of Political Economy, 98(5), S71–S102.
Saleh, A. S. (2003). The budget deficit and economic performance: A survey (Economics Working Paper Series, WP 03-12). University of Wollongong.
Salmanpour, A., Mousavi, S. K., & Shokouhifard, S. (2017). Investigating factors affecting capital accumulation in Iran. Iranian Economic Development Analyses, 5(2), 107-128. (In Persian)
Shahbazi, K., Khodavaisi, H., Rezaie, E., & Ganji, J. (2019). An assessment of the role of tax incentives in commercial companies and their effect on regional economy. Journal of Strategic Management Studies, 9(36), 149-167. (In Persian)
Solow, R. (1956). A contribution to the theory of economic growth. Quarterly Journal of Economics, 70(1), 65–94.
Steinmüller, E., Thunecke, G. U., & Wamser, G. (2019). Corporate income taxes around the world: A survey on forward-looking tax measures and two applications. International Tax and Public Finance, 26(2), 418–456.
Tobin, J. (1969). A general equilibrium approach to monetary theory. Journal of Money, Credit and Banking, 1(1), 15–29.
