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1

A, Carr-Hill R. Method for future revenue allocation: Report. Senior Research Fellow, Centre for Health Economics, University of York, 1990.

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2

NHS Executive. Finance and Performance Directorate. Resource Allocation and Funding Team. Handling the 1996-97 revenue allocation process. NHS Executive, 1995.

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3

Yekini, Salisu. The politics of revenue allocation in Nigeria. Bantam Press, 1992.

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4

Nwokedi, Ralph Chiemeka. Revenue allocation and resource control in Nigerian Federation. Snaap Press, 2001.

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5

Nigerian Institute of Social and Economic Research, ed. Federalism and the political economy of revenue allocation in Nigeria. Nigerian Institute of Social And Economic Research, 2005.

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6

Adebayo, A. G. Embattled federalism: History of revenue allocation in Nigeria, 1946-1990. P. Lang, 1993.

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7

(Firm), Ibbotson Associates. Asset allocation study for the Alaska permanent fund. The Associates, 1994.

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8

Ip, Irene. Dividing the spoils: The federal-provincial allocation of taxing powers. C.D. Howe Institute, 1992.

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9

Revenue Mobilisation Allocation and Fiscal Commission (Nigeria). Profile of RMAFC members, 1999-2004. Public Relations and Information Unit, Revenue Mobilisation Allocation and Fiscal Commission, 2002.

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10

Great Britain. Welsh Office. NHS Directorate. Implementing the white paper: Options for a weighted capitation revenue resource allocation formula. Welsh Office, NHS Directorate, 1990.

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11

SEATINI-Uganda. Local government revenue mobilisation, allocation and utilisation processes: A case of Kitgum, Lamwo and Pader Districts. SEATINI Uganda, 2014.

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12

Western Health and Social Services Board, Northern Ireland. Directorate of Finance and Information. Allocation and apportionment of revenue expenditure and income for financial year 1988/89 to programmes of care. WHSSB, 1989.

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13

Office, General Accounting. Grazing fees: BLM's allocation of revenues to Montana appears accurate : report to the Honorable Max Baucus, U.S. Senate. U.S. General Account Office, 1992.

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14

Ikein, Augustine A. Oil and fiscal federalism in Nigeria: The political economy of resource allocation in a developing country. Ashgate, 1998.

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15

Hendershott, Patric H. The long-run impact on federal tax revenues and capital allocation of a cut in the capital gains tax rate. National Bureau of Economic Research, 1989.

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16

Jakande, L. K. The Action years: Book one an economic miracle selected speeches of Alhaji lateef Kayode jakande on the economy, fiscal matters and revenue allocation. John West Publications Ltd, 1985.

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17

United States. Congress. Senate. A bill to amend the Internal Revenue Code of 1986 to provide economic growth incentives in 1993, and for no other purpose. [United States Government Printing Office], 1993.

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18

California. Legislature. Assembly. Committee on Revenue and Taxation. Overview of current court challenges to Proposition 13 and its implementing laws: Assessment of similar properties and revenue allocation to local agencies : a briefing book. Purchase from Joint Publications Office, 1989.

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19

Office, General Accounting. Tax policy: Allocation of taxes within the life insurance industry : report to congressional committees. The Office, 1989.

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20

Ferry, Jean-Marc. L' allocation universelle: Pour un revenu de citoyenneté. Cerf, 1995.

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21

Stathis, Jennie S. Allocation of taxes within the life insurance industry: Statement of Jennie S. Stathis, Director, Tax Policy and Administration Issues, General Government Division, before the House Committee on Ways and Means, Subcommittee on Select Revenue Measures. U.S. General Accounting Office, 1989.

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22

United States. Office of Revenue Sharing. Intergovernmental Relations Division., ed. The data elements and their impact on revenue sharing allocations. The Division, 1985.

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23

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Allocation of resources and staffing levels of the Internal Revenue Service, U.S. Tax Court, and Bureau of Alcohol, Tobacco, and Firearms: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Second Congress, first session, March 20, 1991. U.S. G.P.O., 1992.

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24

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. The research and experimentation tax credit and the allocation of research expenses under Internal Revenue Code section 861: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, first session, May 10, 1995. U.S. G.P.O., 1996.

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25

Lazear, Edward P. Allocation of income within the household. University of Chicago Press, 1988.

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26

Younas, Javed. Do donors care about declining trade revenues from liberalization? an analysis of aid allocation. Federal Reserve Bank of St. Louis, 2007.

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27

finances, Canada Ministère des. Ensemble vers un régime national de prestations pour enfants. s.n.], 1997.

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28

Simard, Jean-Pierre. Mesures d'aide à la famille. Gouvernement du Québec, Ministère de la sécurité du revenu, 1994.

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29

Conseil national du bien-être social (Canada). Les prestations familiales: Les enfants restent encore sur leur faim : rapport du Conseil national du bien-être social. Conseil national du bien-être social, 1998.

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30

Conseil national du bien-être social, ed. Les prestations familiales: Les enfants restent encore sur leur faim. Conseil national du bien-être social, 1998.

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31

B, Jabine Thomas, Louis Thomas A. 1944-, Gerstein A. Marisa, National Research Council (U.S.). Panel on Formula Allocations., and National Research Council (U.S.). Committee on National Statistics.s., eds. Statistical issues in allocating funds by formula. National Academies Press, 2003.

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32

Feldstein, Martin S. Allocating payroll tax revenue to personal retirement accounts to maintain social security and the payroll tax rate. National Bureau of Economic Research, 2000.

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33

(Canada), Conseil national du bien-être social. Le budget de 1992 et les prestations pour enfants: Rapport. Conseil national du bien-être social, 1992.

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34

Zagardo, Janice Turtora. The geographic distribution of HMOF and TTF revenues and allocations in Virginia from FY 88 through FY 92. Virginia Transportation Research Council, 1993.

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35

Conseil consultatif canadien sur la situation de la femme. Traitement fiscal des pensions alimentaires pour enfants: Options recommandées : mémoire du CCCSF au Groupe de travail sur le traitement fiscal des pensions alimentaires pour enfants. Conseil consultatif canadien sur la situation de la femme, 1994.

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36

Canada. Parliament. House of Commons. Legislative Committee on Bill C-80. Minutes of proceedings and evidence of the Legislative Committee on Bill C-80, an Act to amend the Income Tax Act, to enact the Children's Special Allowances Act, to amend certain other Acts in consequence thereof and to repeal the Family Allowances Act =: Procès-verbaux et témoignages du Comité législatif sur le Projet de loi C-80, Loi modifiant la Loi de l'impôt sur le revenu, édictant la Loi sur les allocations spéciales pour enfants, apportant des modifications corrélatives à d'autres lois et abrogeant la Loi sur les allocations familiales. Minister of Supply and Services Canada = Ministre des approvisionnements et services Canada, 1992.

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37

National Council of Welfare (Canada). Child benefits: Kids are still hungry : a report. The Council, 1998.

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38

Canada. Parlement. Chambre des communes. Comité permanent du développement des ressources humaines. Canada : Équité, sécurité et perspectives d'avenir : les Canadiens, maîtres d'oeuvre du renouveau social: Rapport du Comité permanent du développement des ressources humaines = Canada : Security, opportunities and fairness. Imprimeur de la Reine pour le Canada, 1995.

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39

United States. Internal Revenue Service. Employment taxes: Employees defined, income tax withholding, social security taxes (FICA), federal unemployment tax (FUTA), reporting and allocating tips. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1985.

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40

California. Legislature. Assembly. Committee on Local Government. Summary of proceedings: "allocation of sales tax and other local government revenues : developing workable incentives for balanced development" : interim hearing of the Assembly Local Government Committee. The Assembly, 1994.

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41

Simard, Jean-Pierre. Mesures d'aide à la famille. Publications du Québec, 1994.

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42

United States. Internal Revenue Service. Employment taxes: Employees defined, income tax withholding, social security taxes (FICA), federal unemployment tax (FUTA), reporting and allocating tips : for use in preparing 1987 returns. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1987.

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43

Committee, New Jersey Legislature Senate Environment. Public hearing before Senate Environment Committee, Senate concurrent resolution no. 113: Proposes constitutional amendment to authorize use of dedicated corporation business tax revenues for air pollution control, changes allocation percentages for 10 years. Office of Legislative Services, Public Information Office, Hearing Unit, 2005.

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44

New Jersey. Legislature. General Assembly. Environment and Solid Waste Committee. Public hearing before Assembly Environment and Solid Waste Committee [on] Assembly concurrent resolution no. 195: Proposes constitutional amendment to authorize use of dedicated corporation business tax revenues for funding development of land for recreation and conservation purposes, changes existing allocation percentages : [June 15, 2006, Trenton, New Jersey]. The Unit, 2006.

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45

Canada. Parliament. House of Commons. Legislative Committee on Bill C-80, An Act to amend the Income Tax Act, to Enact the Children's Special Allowances Act, to amend certain other Acts in consequence thereof and to repeal the Family Allowances Act. Minutes of proceedings and evidence of the Legislative Committee on Bill C-80, an Act to amend the Income Tax Act, to enact the Children's Special Allowances Act, to amend certain other Acts in consequence thereof and to repeal the Family Allowances Act: Procès-verbaux et témoignages du Comité législatif sur le Projet de Loi C-80, Loi modifiant la Loi de l'impôt sur le revenu, édictant la Loi sur les allocations spéciales pour enfants, apportant des modifications ... . --. Queen's Printer, 1992.

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46

Canada. Parliament. House of Commons. Legislative Committee on Bill C-28, an act to amend the Income Tax Act, the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, the Old Age Security Act, the Public Utilities Income Tax Transfer Act, the War Veterans Allowance Act and a related Act. Minutes of proceedings and evidence of the Legislative Committee on Bill C-28, an Act to Amend the Income Tax Act, the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, the Old Age Security Act, the Public Utilities Income Tax Transfer Act, the War Veterans Allowance Act and a related Act =: Procès-verbaux et témoignages du Comité législatif sur le Projet de Loi C-28, loi modifiant la loi de l'impôt sur le revenu, la loi sur les arrangements fiscaux entre le gouvernement fédérales en matière d'enseignement postsecondaire et de santeé, la loi sur la sécurité de la vieillesse, la loi sur le transfert de l'impôt sur le revenu des entreprises d'utilité publique, la loi sur les allocations aux anciens combattants et une loi connexe. --. Queen's Printer, 1989.

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47

Revenue Allocation for a Stable Democracy in Nigeria. African Christian Press, 2000.

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48

Dixon, Lee. State management and allocation of tobacco settlement revenue 2002. Health Policy Tracking Service, 2002.

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49

Dixon, Lee. State management and allocation of tobacco settlement revenue 1999-2001. Health Policy Tracking Service, National Council of State Legislatures, 2001.

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50

Al-Ali, Zaid. Revenue Allocation Mechanisms in Post-Conflict Countries: Challenges for Yemen. International Institute for Democracy and Electoral Assistance (International IDEA), 2023. http://dx.doi.org/10.31752/idea.2023.59.

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Abstract:
One of the particularities of what is currently being negotiated between Saudi Arabia and Ansar Allah is that the parties are contemplating establishing a revenue allocation mechanism in the absence of an overarching constitutional or political framework. This paper seeks to highlight some of the opportunities and challenges that are likely to present themselves if the negotiating parties manage to reach agreement on the payment of public sector employees. In addition, the paper explores three case studies from which it seeks to draw lessons learned for Yemen’s situation.
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