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Fiscal Operations in a Depressed Economy: Nigeria, 1960—90

"This study analyses fiscal federalism in Nigeria. Specifically, the report presents an historical account of fiscal federalism in the economy, highlighting significant episodes as well as drawing out implications for overall fiscal performance. ...

Local Government Fiscal Operations in Nigeria

"The paper describes and analyses fiscal operations at the local level in order to improve understanding of fiscal federalism in Nigeria. The paper also tries to ascertain whether fiscal imbalances observed at both federal and state arms of govern...

Nigeria: Towards an Optimal Macroeconomic Management of Public Capital

"This paper develops a framework for making decisions on the type of infrastructure to build and where to build. The basic intuition is that by deriving the marginal physical products of installed infrastructure, we can prioritize infrastructure ...

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

This report recognises the fact that unwinding the current separation of tax administration powers would be difficult to achieve in the current political climate. It suggests a process of gradual reform, commencing with better coordination, standa...

Fiscal Federalism, Subnational Governance and MDGs in Nigeria

"This paper therefore explores the relevance, impact and challenges of sub-national governments in the progress towards the MDGs by 2015. The central hypothesis is that policy and spending autonomy alone cannot enable a sub-national government to ...

Budget and Public Expenditure across Nigerian States

"This paper examines budget and public expenditure across Nigerian states, from 2001-2005. It is divided into six sections. Section One discusses the conceptual definitions and theoretical arguments. It contains two sub-sections. The first sub-sec...

Fiscal Federalism and Decentralization in Selected IGAD Member Countries

Fiscal federalism - the fiscal implications of a decentralized system of multi-level government – is an important component of governance in a federal or a decentralized system. Among the aspects of fiscal federalism to be assessed are the constit...

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