* The Hicks-Phillipson Commission recommended a revenue allocation formula based on population, derivation, and even development.
1953
* The Revenue Allocation Commission recommended a formula that gave 50% of revenue to the federal government, 30% to the regions, and 20% to local governments.
1958
* The Raisman Commission recommended a formula that gave 55% of revenue to the federal government, 35% to the regions, and 10% to local governments.
1964
* The Dina Commission recommended a formula that gave 50% of revenue to the federal government, 30% to the regions, and 20% to local governments.
1970
* The Udoji Commission recommended a formula that gave 55% of revenue to the federal government, 35% to the states, and 10% to local governments.
1977
* The Aboyade Commission recommended a formula that gave 55% of revenue to the federal government, 35% to the states, and 10% to local governments.
1979
* The Okigbo Commission recommended a formula that gave 55% of revenue to the federal government, 35% to the states, and 10% to local governments.
1981
* The Revenue Allocation Commission recommended a formula that gave 49% of revenue to the federal government, 42% to the states, and 9% to local governments.
1984
* The Revenue Allocation Commission recommended a formula that gave 50% of revenue to the federal government, 45% to the states, and 5% to local governments.
1987
* The Revenue Allocation Commission recommended a formula that gave 48.5% of revenue to the federal government, 43.5% to the states, and 8% to local governments.
1992
* The Revenue Allocation Commission recommended a formula that gave 48.5% of revenue to the federal government, 43.5% to the states, and 8% to local governments.
2000
* The Revenue Allocation Commission recommended a formula that gave 52.68% of revenue to the federal government, 36.62% to the states, and 10.68% to local governments.
2014
* The Revenue Allocation Commission recommended a formula that gave 52.68% of revenue to the federal government, 36.62% to the states, and 10.68% to local governments.