Examines the revenue and expenditure behaviour of the 19 state governments in Nigeria separately for the civilian and military regimes of 1980‐83 and 1984‐87, respectively, with a view to comparing the two. Annual figures are employed in the regression analysis through pooling of time series and cross‐section data and all the endogenous items of state government budgetary accounts, expressed in per capita terms, are analysed. Suggests that: (1) per capita federal allocations, population, population density, per capita income, and literacy items all influence the per capita endogenous budgetary items; (2) the impacts of these factors, except population density, on the budgetary items materially differ over the civilian and military regimes; and (3) autonomous components of these endogenous budgetary items also differ over the two regimes.
Odedokun, M.O. (1992), "An Econometric Analysis of State Government Finances: Comparison of Results under Civilian and Military Regimes in Nigeria", International Journal of Public Sector Management, Vol. 5 No. 2. https://doi.org/10.1108/09513559210012953
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