IIARD International Institute of Academic Research and Development

INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH (IJSSMR )

E-ISSN 2545-5303
P-ISSN 2695-2203
VOL. 10 NO. 11 2024
DOI: 10.56201/ijssmr.v10.no11.2024.pg.51.60

---

Balancing Revenue Allocation: A Comparative Analysis of Vertical Distribution Mechanism of Nigeria, India, and United States of America

Prof. Aliyu Idris

---

Abstract

This study examines the vertical revenue allocation mechanisms in Nigeria, India, and the United States of America, focusing on the strategies employed to achieve balance and equity among levels of government. The research highlights the comparative framework used to assess federal-state financial relations and the efficacy of the revenue distribution systems in each country. Drawing on conceptual, theoretical, and empirical insights, the study explores fiscal federalism, intergovernmental relations, and resource distribution issues. Findings underscore the strengths and weaknesses of each system, offering recommendations to enhance equitable and efficient revenue allocation.

---

Adedokun, A. (2021). Oil dependency and fiscal federalism in Nigeria. Journal of Economic
Policy, 45(3), 112–130.
Akindele, S. T., & Olaopa, O. (2019). Fiscal centralisation and its implications for economic
diversification in Nigeria. African Journal of Governance and Development, 14(2),
65–80.
Chakraborty, P. (2020). Regional disparities and revenue allocation in India. Indian
Economic Review, 55(1), 56–78.
Echeverri-Gent, J. (2017). Federalism and intergovernmental transfers in emerging
economies: Lessons from India. World Development, 93, 1–13.
IMF. (2023). Fiscal federalism: Concepts and practices. Retrieved from https://www.imf.org.
Musgrave, R. A. (1959). The theory of public finance: A study in public economy. McGraw-
Hill.
Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3),
1120–1149.
Smith, J., & Brown, R. (2019). Federal-state fiscal relations in the United States. American
Journal of Public Finance, 34(2), 98–115.
World Bank. (2023). Fiscal decentralisation and equity. Retrieved from
https://www.worldbank.org.
Zhao, Z., & Hu, R. (2021). Decentralisation and fiscal responsibility: A comparative study of
China, the U.S., and India. Public Budgeting & Finance, 41(4), 45–68.

DOWNLOAD PDF

---

Back