The proposed research will answer three research questions: (1) Do regions that have historically received more tax revenue have better tax morale? (2) What type of tax allocation in the form of public service provision increases tax morale? (3) Can oil producing regions turn the use of revenue from the 13% fund into higher tax morale? We use a mixed method design in which quantitative and qualitative methods cross-validate results. We use representative survey data on tax morale and historical tax revenue allocation between 1979 and 2018 to construct a cohort study investigating the whole of Nigeria. We also perform qualitative research relying on archival research, focus group discussions and in-depth interviews of tax morale and service provision in Lagos, Ogun, Rivers, Abia and Nasarawa. This research will result in the publication of an academic article, a dataset, an ICTD Working Paper, an ICTD Research in Brief and a blog post.


Tom Moerenhout

Dr. Tom Moerenhout (Columbia University) leads research on the political economy and international economic law of policy interventions in the area of sustainable development. He is also senior associate at the Global Subsidies Initiative (GSI) of the International Institute for Sustainable Development (IISD).

Belinda Archibong

Belinda Archibong is an assistant professor of economics at Barnard College, Columbia University. Her research areas include development economics, political economy, economic history and environmental economics with an African regional focus. She is a faculty affiliate at Columbia University's Center for Development Economics and Policy (CDEP), the Earth Institute at Columbia University, the Institute of African Studies, the Institute for Research in African-American Studies, the Columbia Population Research Center (CPRC), and the Center for Environmental Economics and Policy (CEEP).

Evans Osabuohien

Evans S. Osabuohien is Professor of Economics & former Head, Department of Economics and Development Studies, Covenant University, Nigeria. He was the Pioneer Chair of the Centre for Economic Policy & Development Research (CEPDeR) at Covenant University, Nigeria. He is Alexander von Humboldt (AvH) Visiting Professor at Witten/Herdecke University, Germany and Visiting at Eduardo Mondlane University, Maputo, Mozambique.