The globalisation of economy has a profound implication on the patterns of taxes, and Value Added Tax (hereinafter referred to as VAT) is one of such. The pattern of taxation is largely dependent on the political structure, and for Nigeria, it presupposes fiscal federalism. It is the division of...

In this chapter, I discuss federalism as a power-sharing mechanism within larger quasi-federated entities such as the European Union and in decentralized states like the United Kingdom, Spain, and Italy, arguing that seemingly federalism might have lost much of its appeal (or at least momentum)....

The division of tax room for shared tax bases, such as income taxes in Canada, the United States, Australia and Switzerland, is a frequent cause of political conflict between national and sub-national governments. Economists and legal scholars have developed a theory that sets out an optimal...