Oliver Owen, “”Going legit” : Taxation, trust and attention in agrarian rural Nigeria” in Politique africaine Volume 151, Issue 3, July 2018, pages 105 to 132
This article traces the impact of tax reforms in the agrarian and small-town economy of Benue State, Nigeria. Instead of the economic impact, the subject is the sociopolitical significance of the government’s attempt to restructure revenue. I examine what this reveals about public sentiments of legitimacy, their roots in historical memory and in tactical decisions about how to engage with the state to secure recognition. The example guides us to think locally and specifically about how publics engage with Nigeria’s policy drive to move away from oil-reliance.