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This paper examines the twin issue of taxation and fiscal federalism in Nigeria. The paper took a cursory look at three, contains a discussion on the Nigeria's fiscal federalism, section four highlights expenditure hdr.undp.org/en/reports/nationalreports/africa/nigeria/Nigeria_2008-09.pdf. Accessed on 22/05/2010.
As originally developed by Musgrave (1959) and. Oates (1972), the “theory of fiscal federalism" con- cerns the division of public-sector functions and fi- nances in a logical way among multiple layers of government (King 1984). Much of the literature of fiscal federalism consists of relatively unrelated treatments of such issues
Fiscal federalism - the fiscal implications of a decentralized system of multi-level government – is an important component of governance in a federal or a decentralized system. Among the aspects of fiscal federalism to be assessed are the constitutional and political context, the allocation and the scope of federal, state and
15 Oct 2013 Abstract: The recent scholarship has made distinction between two generation of literature in fiscal federalism. The study has critically analysed the first generation theory and second generation theory of fiscal federalism. Though the later approaches the problem of fiscal federalism from different
est in the principles and practices of fiscal federalism. Federal systems are seen to provide safeguards against the threat of centralized exploitation as well as decentralized opportunistic behaviour while bringing decision mak- ers closer to the people. The principles of fiscal federalism are concerned with the design of fiscal
THE ECONOMIC CASE FOR FISCAL FEDERALISM IN. SCOTLAND. Ronald MacDonald and. Paul Hallwood 1. University of Strathclyde, UK, and. University of Connecticut, USA. The Allander Series. 1 The authors are grateful to Wendy Alexander, Jo Armstrong, Brian Ashcroft, Tam Bayoumi,. Diane Coyle, Dhammika
Options for Fiscal Federalism. Abstract. This paper presents an overview of the system of the federal-provincial fiscal arrangements as they have evolved in Canada. The system is evaluated from the point of view of the obligations set out in the Constitution, and from the point of view of the principles of a sound social and
24 Apr 2007 An Essay on Fiscal Federalism. Wallace E. Oates. Journal of Economic Literature, Vol. 37, No. 3. (Sep., 1999), pp. 1120-1149. Stable URL: links.jstor.org/sici?sici=0022-0515%28199909%2937%3A3%3C1120%3AAEOFF%3E2.0.CO%3B2-A. Journal of Economic Literature is currently published by
Introduction. Vertical Fiscal Disharmony: Major Issues. Inter-jurisdictional Tax Competition and Allocative. Efficiency. Inter-State Tax Disharmony in Indian Federalism i. Nature and Importance of States' Taxes in India ii. Nature and Consequences of Sales Tax Competition and Tax Exportation. Inter-State Tax Exportation: A
The subject of fiscal federalism is an extension and basic element of the concept of federalism. It deals basically with the division of revenue raising power and expenditure responsibilities to multiple layers of governments formed by federalism.
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