Objective - Tax policies play significant role in the direction of foreign direct investments. We investigate the proposition that tax policies enacted by military and democratic regimes differ on the influence the foreign direct investments.Methodology – Our hypotheses are tested using the...

Objective – Tax policies play significant role in the direction of foreign direct investments. We investigate the proposition that tax policies enacted by military and democratic regimes differ on the influence the foreign direct investments.Methodology/Technique – Our hypotheses are tested...

We investigate the effects of corporate taxes on the flow of foreign direct investments (FDI) in Nigeria between 1983 and 2017. The study adopts the ex-post facto research design; secondary data were sourced from the World Bank Development indicator, Central Bank of Nigeria database, and Federal...