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...