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The ‘Ibadan School’ and the Handling of Federal Finance in Nigeria

Published online by Cambridge University Press:  11 November 2008

A. G. Adebayo
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Extract

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.

Type
Articles
Information
The Journal of Modern African Studies , Volume 28 , Issue 2 , June 1990 , pp. 245 - 264
Copyright
Copyright © Cambridge University Press 1990

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References

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

2 Phillips, Adedotun, ‘Nigeria's Federal Financial Experience’, in The Journal of Modern African Studies (Cambridge), IX, 3, 10 1971, pp. 389–408,CrossRefGoogle Scholar‘Reforming Nigeria's Revenue Allocation System’, in The Nigerian Journal of Public Affairs (Zaria), VI, 1, 05 1976,Google Scholar and ‘Revenue Allocation in Nigeria, 1970–80’, in Nigerian Journal of Economic and Social Studies, XVII, 2, 07 1975.Google Scholar

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24 See Phillips, ‘Reforming Nigeria's Revenue Allocation System’, pp. 80–4.

25 Phillips, ‘Nigeria's Federal Financial Experience’, p. 389.

26 Ibid. p. 390.

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.

31 Ibid. pp. 23–8, my emphasis.

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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34 Ibid. pp. 173–5; also Report of the Technical Committee, p. 44.

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.

41 Ibid. p. 88.

42 Ibid. p. 94.

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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49 Livingstone, William S., ‘A Note on the Nature of Federalism’, in Meekison, Peter J. (ed.), Canadian Federalism: myth or reality? (Toronto, 1968), p. 22.Google Scholar

50 See Watts, R. L., New Federations (Oxford, 1966);Google ScholarReagan, Michael D., The New Federalism (Oxford, 1972);Google Scholar and Akinyemi, Bolaji et al. (eds.), Readings on Federalism (Lagos, 1979), among others.Google Scholar

51 Reagan, op. cit. p. 8.

52 Ibid.

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

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58 Report of the Presidential Commission on Revenue Allocation, Vol. I, p. 101.