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Impôts et changement social chez les Rukuba (Nigéria Central)

Bibliographic Data

ID2139473
AuthorsJean-Claude Muller (Université de Montréal, corresponding author)
Year1980
Volume14
Issue1
Pages83-96
Publication date1980-01-01
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueCanadian Journal of African Studies / Revue canadienne des études africaines (JOURNAL)
Journal identifiersISSN: 0008-3968 • E-ISSN: 1923-3051
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00083968.1980.10803949
OpenAlexW2549774608
LanguageFR
Citations received1
References cited7

This article examines the evolution of taxation among the Rukuba of Central Nigeria within a period of about seventy years, during which the means of earning cash to pay taxes changed drastically from the sale of indigenous agricultural produce for purely local consumption to mining work, which they dislike and in the past had been able to avoid. The reason for this change is the increasing taxation rate, indexed to the world inflation rate, to which the Rukuba are subjected. The increase of the inflation rate has been greater than the increase of the price of local food products, thus requiring the Rukuba to increase their grain sales tenfold in order to continue paying their taxes in this way. Since they wish to avoid completely depleting the granaries, on which they must draw for their own consumption as well, the Rukuba have had to look for other sources of income. It is this “differential inflation rate” between taxes and the price of local produce which has transformed the Rukuba from agriculturalists into semiproletarians

Cash · Consumption (sociology) · Economics · Inflation (cosmology) · Interest rate · Macroeconomics · Monetary economics · Political science · Sociology · Work (physics) · African Studies and Ethnography · Aging, Elder Care, and Social Issues · Agriculture and Rural Development Research

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Unique citing works1
Citations per year0,02
Citation span1984 - 1984 (1)
Citation velocityhistorical
Highly citedNo
Citation typesNeutral: 1

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