Revenue Sharing in the Nigerian Federation

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Abstract
Changes in the nature of federal financial relations were among the most striking features of the nearly 14 years of military rule in Nigeria. At the time of the January 1966 coup there was a great imbalance in the size of the four Regions, with a consequential built-in tendency for political instability. At the resumption of civilian rule in October there were 19 States of relatively balanced size, with an important rôle for the Federal Government as a mediator between them as well as an initiator of change.

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