Olubusoye, O: Analysis of Revenue Allocation in Nigeria (199

Revenue allocation has remained a contentious issue among the three tiers of government in Nigeria. In the last eight years, the 36 state governments have been at daggers-drawn with the Federal Government over the formulation of a revenue sharing formula that would be acceptable to all the stakeholders. One major major impact of this seemingly unending controversy is the fact that fiscal federalism in Nigeria has not been able to contribute optimally to social and economic development. Available literature on revenue allocation in Nigeria focus ...