FISCAL FEDERALISM AND DEVELOPMENT HYSTERESIS IN NIGERIA: DEMYSTIFYING THE NUANCES

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70th Inaugural lecture of University of Uyo by Professor Emmanuel Onwioduokit (2019):

TABLE OF CONTENTS

SECTION I

I.1 Introduction 

SECTION II

The Contending Theories and Practice of Fiscal Federalism

II.1   Inter-Governmental Transfers and Revenue-Sharing

SECTION III

Analysis of Tax Base Assignment in Selected Countries 

III.1  The Brazilian Archetypal 

III.2  The Canadian Archetypal 

III.3  Germany Archetypal

III.4  The Indian Archetypal 

III.5  The Australian Archetypal

III.6  The Pakistani Archetypal 

III.7  The South African Archetypal 

III.8  The Swiss Archetypal

III.9  The Nepal Archetypal 

III.10        The United States of America Archetypal

III.11        The Nigerian Model 

III.12        Revenue Derivable from Non-Renewable Natural

Resources: A Pan-Territorial Overview 

                                          SECTION IV             

Political and Macro-Economic Development in Nigeria 

SECTION V

Revenue Allocation and Development Hysteresis in Nigeria

SECTION VI

Revenue Allocation Formula and Constitutional Responsibilities in Nigeria 

VI.1  Analysis of Responsibility Profile 

III     Balanced Development 

  1. Internal Revenue Effort 

SECTION VII

Current Methodology for Revenue Allocation in Nigeria

SECTION VIII

Conclusion and Recommendations   

Selected References    

Abstract of Selected Published Works

LIST OF TABLES

Table 1: Countries Practicing Federal System of Government

Table 2: Political Regimes in Nigeria: Period Type of Government Head of State  

Table 3: Evolution of Nigeria’s Political Structure 1960-Date 

Table 4: Geo-Political Representation at the Nigeria House of Representative  

Table 5: Historical Overview of Revenue Allocation in Nigeria 

Table 6: Constitutionally Assigned Responsibility to Tiers of  Government

Table 7: FAAC Statutory Allocation In 2018 

Table 8: Results of Unit Root Tests      

Table 9: Proposed Assigned Role for Various

Tiers of Government in Nigeria    

LIST OF FIGURES

Figure 1. World Map Showing Countries that Operate Federalism  in Green