Abstract: | This article provides statistical evidence on tax revenue instability in Nigeria over the last few decades. Specifically, the paper provides evidence on 1) instability of all subheads of revenue actually realized by the Nigerian Federal Government for 1934/35-1956/57 and 1959/60-1969/70, 2) instability of selected sources of revenue within these subheads during 1959/60-1969/70, 3) instability of ail subheads of revenue actually realized by the Western Region State, and 4) the relationship between the relative importance of revenue subheads in total revenue and their contribution to 'total instability' of all subheads together. Notes, tables. |