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This book on Fiscal Federalism and Development in Nigerian Local Governments provides a stimulating discussion on salient important aspects of intergovernmental relations in Nigeria. It focuses particularly on whether or not this relation has enabled the sub-national governments especially the third tier of government to bring development to the people residing within the boundary of their jurisdiction. The outstanding features of the book are lucidity of language, intellectually stimulating treatment and comprehensiveness. It is modestly claimed that the book can serve as reference work for scholars and practitioners of Public Finance and Development Administration since copious quotations from standard works on the subjects have been included in the volume.

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Matthew Funsho Bello is a Lecturer in the Department of Public Administration, Gombe State University, Nigeria. He holds Bachelor Degree and Master of Science in Public Administration from Ahmadu Bello University, Zaria, Nigeria and he is currently undergoing his Ph. D programme in the same university.

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