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

Published online by Cambridge University Press:  11 November 2008

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.

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Articles
Copyright
Copyright © Cambridge University Press 1990

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References

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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.

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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.

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