In Nigeria, the fiscal inter-relationship between the three-tiers of government has been contentious over the years due to lack of an acceptable formula. It generates tension and bad blood among the three tiers of government. This paper has discussed the impact of existing inter-governmental...

In this paper, we analyze cost sharing problems arising from a general service by explicitly taking into account the generated revenues. To this cost-revenue sharing problem, we associate a cooperative game with transferable utility, called cost-revenue game. By considering cooperation among the...

See also the article in 'European Journal of Operational Research' (2014), 237, 606-616.<P> In this paper, we analyze cost sharing problems arising from a general service by explicitly taking into account the generated revenues. To this cost-revenue sharing problem, we associate a cooperative game...</p>

Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in...