Published online by Cambridge University Press: 11 November 2008
The term ‘Ibadan School’ is used here in two senses, locational and generic, and refers to studies on, and students of, federal finance that have employed a distinctive approach. Some of the most dominant figures in this group are (or used to be) on the staff of the University of Ibadan, and when it was decided after independence in 1960 that Nigerians themselves should handle the recurrent problems of federal finance, the task fall on the laps of a number of western-trained, liberal, and orthodox economists.
1 See Teriba, R. O., ‘Nigerian Revenue Allocation Experience, 1952–65; a study in inter governmental fiscal and financial relations’, in Nigerian Journal of Economic and Social Studies (Ibadan), VIII, 3, 07 1966, pp. 361–82.Google Scholar
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3 Adedeji, Adebayo, Nigerian Federal Finance: its development, problems and prospects, (London, 1969).Google Scholar
4 See Nigeria, , Federal Ministry of Information, Proceedings of the Constituent Assembly, Official Report No. 96, May 29 1978 (Lagos, 1978), for the brilliant speech made by Pius Okigbo to discredit the recommendations of the Technical Committee on revenue allocation.Google Scholar
5 Okigbo, Pius et al. , Report of the Presidential Commission on Revenue Allocation (Lagos, 1980), Vols. I and II.Google Scholar
6 Fajana, Oladunjoye, ‘Inter-Governmental Fiscal Relations in the Report of the Technical Committee on Revenue Allocation’, in Quarterly Journal of Administration (Ile-Ife), XIV, 2, 01 1980, p. 192.Google Scholar
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9 Phillips, ‘Nigeria's Federal Financial Experience’, p. 389.
10 Sir Phillipson, Sydney, Administrative and Financial Procedure under the New Constitution: financial relations between the Government and the Native Administrations (Lagos, 1946), p. 152.Google Scholar
11 Nigeria, , Statement of Administrative and Financial Procedure under the New Constitution (Lagos, 1946), pp. 4–5.Google Scholar
12 For more details, see Nwabueze, B. O., A Constitutional History of Nigeria (London, 1982), pp. 139–42.Google Scholar
13 Phillips, ‘Nigeria's Federal Financial Experience’, p. 389.
14 Nigeria, , Report of the Technical Committee on Revenue Allocation under the Military (Lagos, 1974), pp. 34–5.Google Scholar
15 Communiqué of the National Conference on ‘Federalism in a Changing World’, Obafemi Awolowo University, Ile-Ife, 6–7 December 1987.
16 Rupley, Lawrence A., ‘Revenue Sharing in the Nigerian Federation’, in The Journal of Modern African Studies, XIX, 2, 06 1981, p. 258.Google Scholar
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21 These percentages have been calculated from figures in each Regional Government's publications: Estimates of Revenue and Expenditure, Accountant-General's Report, and Auditor-General's Report for the years 1961–1966.
22 See ‘Abolition of Haraji and Jangali’, in Struggle for Redemption: selected speeches of Mohammed Abubakar Rimi, Executive Governor of Kano State (Zaria, 1981), pp. 40–5. Other governments in Northern Nigeria soon followed in the footsteps of Kano.Google Scholar
23 These percentages have been calculated from the Estimates of Revenue and Expenditure for the years 1970–82 by the state governments.
24 See Phillips, ‘Reforming Nigeria's Revenue Allocation System’, pp. 80–4.
25 Phillips, ‘Nigeria's Federal Financial Experience’, p. 389.
27 Report of the Technical Committee on Revenue Allocation, p. 43. See Fajana, loc. cit. p. 183.
28 Proceedings of the Constituent Assembly, pp. 8–9.
29 Daily Times (Lagos), 23 June 1978.
30 Report of the Technical Committee, p. 5.
32 See Adebayo, A. G., ‘Revenue Allocation a historical analysis of the Nigerian experience’, in Olaniyan, Richard A. (ed.), Federalism in a Changing World (Lagos, 1988), pp. 171–89.Google Scholar
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35 Phillips, ‘Reforming Nigeria's Revenue Allocation System’, p. 84.
36 As may be seen from ibid. pp. 85–6, Phillips only recommended that the Federation Account be shared between the federal and state governments.
37 Report of the Technical Committee, p. 44. It should be noted that Phillips proposed in ‘Three Decades’, p. 174, that the Federation Account be shared as follows: Federal Government 50 per cent, plus 5 per cent in a special account to cater for ecological problems and other emergencies; and state governments, 45 per cent.
38 Phillips, ‘Three Decades’, p. 175.
39 Report of the Technical Committee, p. 49.
40 Phillips, ‘Reforming Nigeria's Revenue Allocation System’, pp. 90–4.
43 Report of the Technical Committee, p. 45.
44 New Nigerian (Kaduna), 6 June 1978.
45 Report of the Technical Committee, p. 50.
46 Aliyu, A. Y., ‘The New Revenue Allocation Formula: a critique’, in The Nigerian Journal of Public Affairs (Zaria), VII, 05–10 1977, pp. 134–5.Google Scholar
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51 Reagan, op. cit. p. 8.
53 See Adebayo, A. G., ‘A History of Revenue Allocation in Nigeria, 1946–79’, Ph.D. dissertation, Obafemi Awolowo University, Ile-Ife, 1986, ch. VI.Google Scholar
54 Adebayo, A. G., ‘Competitive Modernisation, Bourgeois Accumulation and the Revenue Allocation Controversy in Nigeria’, National Conference on ‘Nigeria in the 21st Century’, Ahmadu Bello University, Zaria, April 1987.Google Scholar
55 See Falola, Toyin and Ihonvbere, Julius, The Rise and Fall of Nigeria's Second Republic, 1979–84 (London, 1985), pp. 105–15.Google Scholar
56 For apt comments on the absence of a reliable data base, see Okigbo, P. N. C., National Development Planning in Nigeria, 1990–92 (London, 1989), pp. 149–54.Google Scholar
57 Michael, Watts (ed.), State, Oil, and Agriculture in Nigeria (Berkeley, 1987), p. 5.Google Scholar
58 Report of the Presidential Commission on Revenue Allocation, Vol. I, p. 101.