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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Fiscal decentralisation and economic development among Nigerian states
Author:Ubogu, Roland E.
Year:1982
Periodical:The Nigerian Journal of Economic and Social Studies
Volume:24
Issue:1
Pages:1-21
Language:English
Geographic term:Nigeria
Subjects:taxation
decentralization
Abstract:Through regression analysis based on the cross-sectional data (1973-1974, 1975-1976) of Nigeria's former twelve states, the major economic factors that can explain the variations in fiscal decentralization are examined. The most important factors that were consistent in explaining interstate variations were found to be federal government transfers (grants) and degree of urbanization, although the former was more significant. The share of agriculture was also found to be important. The only variable not found significant was per capita investment, indicating that the level of fiscal decentralization does not depend on the level of development of the state. App., bibliogr.
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