Taxation in West Africa: transforming the colonial subject into the “governable person”

Maltby, Josephine

doi:10.1016/s1045-2354(03)00008-x

Cited by 80 publications

(43 citation statements)

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“…Over the long run, compliance with the British colonial regime was the equilibrium outcome, on average, since costs of non-compliance often outweighed 44 Note, while the main source of revenue for the British empire in West Africa was through custom duties, direct taxes played an important role in replenishing the Native Treasury which was managed by the Native Authorities. The role of direct taxes in revenue was even more significant in Northern Nigeria which had less access to the coast for trade than Southern Nigeria, though it featured prominently in both under the direction of the colonial official Sir Frederick Lugard (Bush and Maltby, 2004). See Appendix for details.…”

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“…This was not the case in Southern Nigeria, where a diverse array of ethnoreligious groups and a looser tax structure, 49 made the area more fertile ground for missionary education. The rise of a new educated elite in the South, demanding accompanying political rights along with their new, often-times elevated status, 50 more quickly led to the erosion of the political authority of local 47 There is a very brief democratic period between 1960 and 1966, followed by a civil war and another very brief period of elections between 1979 and 1983, but the subsequent 30 years of post-colonial rule were characterized by autocratic military rule 48 Note this was a significant break with the practice in the 1850 period, as while the Emirate system was highly hierarchical, there had existed "various middlemen" in the "traditional" precolonial system who acted as checks on the power of the Emir (Mustapha, 2006;Dudley, 2013) 49 Taxes were often in the form of tributes between local elites rather than direct taxes on subjects as in the North (Bush and Maltby, 2004). 50 The new educated elites and the old traditional leaders/elites were often disjoint sets since distrust of British education meant that the traditional elites would often, initially, refuse to send their own children to the schools lest they be "corrupted" by the British colonials and would send their servants instead (Ayandele, 1966).…”

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Historical origins of persistent inequality in Nigeria

Archibong

2018

Oxford Development Studies

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. This study has been prepared within the UNU-WIDER project on 'The politics of group-based inequalities-measurement, implications, and possibilities for change', which is part of a larger research project on 'Disadvantaged groups and social mobility'. Terms of use: Documents in Copyright © UNU-WIDER 2016Information and requests: publications@wider.unu.edu ISSN 1798-7237 ISBN 978-92-9256-205-2 Typescript prepared by Sophie Richmond.The United Nations University World Institute for Development Economics Research provides economic analysis and policy advice with the aim of promoting sustainable and equitable development. The Institute began operations in 1985 in Helsinki, Finland, as the first research and training centre of the United Nations University. Today it is a unique blend of think tank, research institute, and UN agency-providing a range of services from policy advice to governments as well as freely available original research.The Institute is funded through income from an endowment fund with additional contributions to its work programme from Denmark, Finland, Sweden, and the United Kingdom. Katajanokanlaituri 6 B, 00160 Helsinki, FinlandThe views expressed in this paper are those of the author(s), and do not necessarily reflect the views of the Institute or the United Nations University, nor the programme/project donors. Abstract:Horizontal inequality by ethnic group has remained remarkably persistent for wealth, education, and access to certain services in Nigeria. While significant gains in the reduction of inequality and improvement in access have been made for more locally administered services, outcomes are stickier and largely divergent for wealth, education, and historically federally administered services like grid-based power access. Notable is the increasing or stagnant inequality of access to these measures in the northwest and northeast ethnic/geopolitical zones and a remarkable divergence for wealth outcomes for these two zones versus the rest of the country over the 1990-2013. This paper explores different explanations for the patterns observed and puts forth the thesis that persistent inequality in access to education and federally administered services is in large part driven by historical heterogeneous federal government policy towards different groups in Nigeria.

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Historical origins of persistent inequality in Nigeria

Archibong

2018

Oxford Development Studies

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“…This type of analysis extends to a consideration of the role of accounting in the creation and sustaining of unequal power relations and the associated production of social and economic injustices, including the distribution and redistribution of resources. In these settings, accounting is considered as both practice and discourse that affect the way people act, think and make decisions (such as Richardson, 1987;Chew & Greer, 1997;Boyce, 2000;Neu, 2000;Bush & Maltby, 2004). …”

Section: Accounting and Powermentioning

confidence: 99%

Asian Social Science, Vol. 4, No. 3, March, 2008

ASS¹

2009

ASS

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Learning and teaching is an important component of university life -critical for students and also for those who teach. Our aim is to make this practice more enjoyable and effective for all involved, and at the same time to encourage a scholarly approach to the process. This volume of Asian Social Science is devoted to the work of a team of academic staff who have collaborated in making real improvements to their teaching and the learning of their students. In this article we will discuss the process of setting up the group, the pedagogical rationale, and the training and support given to all members.Keywords: Professional development, Curriculum change, Case studies, Action research BackgroundThe Division of Economic and Financial Studies (EFS) is the largest Division at Macquarie University with around 4 000 postgraduate students, 9 000 undergraduate students and 300 full and part-time academic staff. The Division offers a mix of disciplines with five departments -Accounting and Finance, Actuarial Studies, Business, Economics, and Statistics. Students can focus on becoming specialist economists, accountants, actuaries, demographers or statisticians or combine other major studies to pursue interests such as organisational psychology, computing, environmental management, languages or other electives. The programs are accredited by the relevant professional bodies.Faculty members are eager to improve the experiences of their students and, in 2007, the Dean allocated extra funds to assist the development of the learning and teaching process. Several models were discussed and, ultimately, the Learning Excellence and Development (LEAD) team was set up by the Division's Director of Learning and Teaching Studies (Leigh Wood) and the Associate Dean of Learning and Teaching (Peter Petocz), two positions with key responsibility for the learning and teaching process Division-wide.There are numerous external pressures for academics to demonstrate that their teaching is effective. The Australian Government has set up a Learning and Teaching Performance Fund (LTPF) that is linked to measures of teaching, such as student retention, progression rates through degrees, graduate employment and pay, and students' assessment of their learning at university. University funding is linked to performance on the LTPF. For individual staff members, salary bonuses may be linked to being able to demonstrate the quality of their teaching, so there are extrinsic as well as intrinsic incentives to improve. Of course, the main reason for investigating teaching is to improve the experiences of our students! For a non-Australian audience, let us explain how most teaching is carried out at Macquarie University (and generally in Australian universities). Students enrol in Bachelor degree programs straight from school and most degrees take three years (six semesters), four years for Engineering and six for medicine. Students generally enrol in four subjects per semester, eight per year, 24 for a degree, though there is some variation in the...

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“…First, it adds to our understanding of accounting, particularly tax accounting, in an imperial context. Unlike Hooper and Kearns [1997], Neu [1999Neu [ , 2000, Kalpagam [2000], Davie [2003], Bush and Maltby [2004], and Neu and Graham [2006], we are not concerned with the use of accounting to control the indigenous populations of colonies. The object of this investigation is imperial control over mid-18th century settler colonists.…”

Section: Figure 1 American Stamp Duties General Account By Virtue Of mentioning

confidence: 99%

An Analysis of the Bursars' Accounts at Durham Cathedral Priory, 1278–1398

Dobie

2008

Accounting Historians Journal

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This paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period from the first extant account (1278–9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and translated from Latin into English. A traditional focus of accounting historians in the medieval period has been on manorial accounting and the system of charge and discharge. This paper examines a series of non-manorial accounts and a variety of supporting accounting materials, analyzing them for evidence of the development and refinement of controls. After an introduction which reviews the background of the accounts and the extent to which they have been utilized for historical research, this paper describes the various sources of receipts and types of expenditure which are revealed. The format of the accounts is traced, and a review of total receipts and expenditure is conducted to gain an understanding of the overall financial position of the bursar's office. Next, the accounts are considered within the context of other accounting records to explore the financial controls in place. Finally, areas for further investigation and analysis are identified. The accounts selected reveal that actual receipts and actual expenditure were kept closely in tandem, and that an extensive network of other accounting material and documents allowing a system of cross-checks enabled auditors to ascertain the veracity and accuracy of the accounts.

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Taxation in West Africa: transforming the colonial subject into the “governable person”

Cited by 80 publications

References 23 publications

Historical origins of persistent inequality in Nigeria

Historical origins of persistent inequality in Nigeria

Asian Social Science, Vol. 4, No. 3, March, 2008

An Analysis of the Bursars' Accounts at Durham Cathedral Priory, 1278–1398

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