id	sid	tid	token	lemma	pos
ajpdis-8198	1	1	10	10	NUM
ajpdis-8198	1	2	journal	journal	NOUN
ajpdis-8198	1	3	of	of	ADP
ajpdis-8198	1	4	public	public	ADJ
ajpdis-8198	1	5	diplomacy	diplomacy	NOUN
ajpdis-8198	1	6	and	and	CCONJ
ajpdis-8198	1	7	international	international	ADJ
ajpdis-8198	1	8	studies	study	NOUN
ajpdis-8198	1	9	www	www	PROPN
ajpdis-8198	1	10	.	.	PROPN
ajpdis-8198	2	1	grnjournal.us	grnjournal.us	PROPN
ajpdis-8198	2	2	american	american	PROPN
ajpdis-8198	2	3	journal	journal	PROPN
ajpdis-8198	2	4	of	of	ADP
ajpdis-8198	2	5	public	public	ADJ
ajpdis-8198	2	6	diplomacy	diplomacy	NOUN
ajpdis-8198	2	7	and	and	CCONJ
ajpdis-8198	2	8	international	international	ADJ
ajpdis-8198	2	9	studies	study	NOUN
ajpdis-8198	2	10	volume	volume	VERB
ajpdis-8198	2	11	3	3	NUM
ajpdis-8198	2	12	,	,	PUNCT
ajpdis-8198	2	13	issue	issue	NOUN
ajpdis-8198	2	14	8	8	NUM
ajpdis-8198	2	15	,	,	PUNCT
ajpdis-8198	2	16	2025	2025	NUM
ajpdis-8198	2	17	issn	issn	X
ajpdis-8198	2	18	(	(	PUNCT
ajpdis-8198	2	19	e):2993	e):2993	PROPN
ajpdis-8198	2	20	-	-	PUNCT
ajpdis-8198	2	21	2157	2157	NUM
ajpdis-8198	2	22	taxation	taxation	NOUN
ajpdis-8198	2	23	and	and	CCONJ
ajpdis-8198	2	24	human	human	ADJ
ajpdis-8198	2	25	capital	capital	NOUN
ajpdis-8198	2	26	development	development	NOUN
ajpdis-8198	2	27	in	in	ADP
ajpdis-8198	2	28	nigeria	nigeria	PROPN
ajpdis-8198	2	29	:	:	PUNCT
ajpdis-8198	2	30	a	a	DET
ajpdis-8198	2	31	dynamic	dynamic	ADJ
ajpdis-8198	2	32	analysis	analysis	NOUN
ajpdis-8198	2	33	using	use	VERB
ajpdis-8198	2	34	the	the	DET
ajpdis-8198	2	35	error	error	NOUN
ajpdis-8198	2	36	correction	correction	NOUN
ajpdis-8198	2	37	model	model	NOUN
ajpdis-8198	2	38	oyegun	oyegun	NOUN
ajpdis-8198	2	39	gbenga	gbenga	PROPN
ajpdis-8198	2	40	wellspring	wellspre	VERB
ajpdis-8198	2	41	university	university	PROPN
ajpdis-8198	2	42	benin	benin	PROPN
ajpdis-8198	2	43	city	city	PROPN
ajpdis-8198	2	44	,	,	PUNCT
ajpdis-8198	2	45	edo	edo	PROPN
ajpdis-8198	2	46	state	state	NOUN
ajpdis-8198	2	47	abstract	abstract	NOUN
ajpdis-8198	2	48	:	:	PUNCT
ajpdis-8198	2	49	this	this	DET
ajpdis-8198	2	50	study	study	NOUN
ajpdis-8198	2	51	empirically	empirically	ADV
ajpdis-8198	2	52	examined	examine	VERB
ajpdis-8198	2	53	the	the	DET
ajpdis-8198	2	54	impact	impact	NOUN
ajpdis-8198	2	55	taxation	taxation	NOUN
ajpdis-8198	2	56	on	on	ADP
ajpdis-8198	2	57	the	the	DET
ajpdis-8198	2	58	human	human	PROPN
ajpdis-8198	2	59	development	development	PROPN
ajpdis-8198	2	60	index	index	NOUN
ajpdis-8198	2	61	(	(	PUNCT
ajpdis-8198	2	62	hdi	hdi	PROPN
ajpdis-8198	2	63	)	)	PUNCT
ajpdis-8198	2	64	in	in	ADP
ajpdis-8198	2	65	nigeria	nigeria	PROPN
ajpdis-8198	2	66	,	,	PUNCT
ajpdis-8198	2	67	for	for	ADP
ajpdis-8198	2	68	the	the	DET
ajpdis-8198	2	69	period	period	NOUN
ajpdis-8198	2	70	1990	1990	NUM
ajpdis-8198	2	71	2024	2024	NUM
ajpdis-8198	2	72	.	.	PUNCT
ajpdis-8198	3	1	the	the	DET
ajpdis-8198	3	2	error	error	NOUN
ajpdis-8198	3	3	correction	correction	NOUN
ajpdis-8198	3	4	model	model	NOUN
ajpdis-8198	3	5	was	be	AUX
ajpdis-8198	3	6	used	use	VERB
ajpdis-8198	3	7	to	to	PART
ajpdis-8198	3	8	evaluate	evaluate	VERB
ajpdis-8198	3	9	both	both	DET
ajpdis-8198	3	10	short	short	ADJ
ajpdis-8198	3	11	-	-	PUNCT
ajpdis-8198	3	12	run	run	VERB
ajpdis-8198	3	13	and	and	CCONJ
ajpdis-8198	3	14	long	long	ADV
ajpdis-8198	3	15	-	-	PUNCT
ajpdis-8198	3	16	run	run	VERB
ajpdis-8198	3	17	impact	impact	NOUN
ajpdis-8198	3	18	of	of	ADP
ajpdis-8198	3	19	the	the	DET
ajpdis-8198	3	20	independent	independent	ADJ
ajpdis-8198	3	21	variables	variable	NOUN
ajpdis-8198	3	22	on	on	ADP
ajpdis-8198	3	23	the	the	DET
ajpdis-8198	3	24	dependent	dependent	ADJ
ajpdis-8198	3	25	variable	variable	NOUN
ajpdis-8198	3	26	.	.	PUNCT
ajpdis-8198	4	1	the	the	DET
ajpdis-8198	4	2	results	result	NOUN
ajpdis-8198	4	3	showed	show	VERB
ajpdis-8198	4	4	that	that	SCONJ
ajpdis-8198	4	5	company	company	NOUN
ajpdis-8198	4	6	income	income	NOUN
ajpdis-8198	4	7	tax	tax	NOUN
ajpdis-8198	4	8	(	(	PUNCT
ajpdis-8198	4	9	cit	cit	PROPN
ajpdis-8198	4	10	)	)	PUNCT
ajpdis-8198	4	11	and	and	CCONJ
ajpdis-8198	4	12	petroleum	petroleum	NOUN
ajpdis-8198	4	13	profit	profit	NOUN
ajpdis-8198	4	14	tax	tax	NOUN
ajpdis-8198	4	15	(	(	PUNCT
ajpdis-8198	4	16	ppt	ppt	NOUN
ajpdis-8198	4	17	)	)	PUNCT
ajpdis-8198	4	18	had	have	VERB
ajpdis-8198	4	19	a	a	DET
ajpdis-8198	4	20	negative	negative	ADJ
ajpdis-8198	4	21	and	and	CCONJ
ajpdis-8198	4	22	significant	significant	ADJ
ajpdis-8198	4	23	impact	impact	NOUN
ajpdis-8198	4	24	on	on	ADP
ajpdis-8198	4	25	hdi	hdi	PROPN
ajpdis-8198	4	26	in	in	ADP
ajpdis-8198	4	27	the	the	DET
ajpdis-8198	4	28	short	short	ADJ
ajpdis-8198	4	29	run	run	NOUN
ajpdis-8198	4	30	,	,	PUNCT
ajpdis-8198	4	31	while	while	SCONJ
ajpdis-8198	4	32	value	value	NOUN
ajpdis-8198	4	33	added	add	VERB
ajpdis-8198	4	34	tax	tax	NOUN
ajpdis-8198	4	35	(	(	PUNCT
ajpdis-8198	4	36	vat	vat	NOUN
ajpdis-8198	4	37	)	)	PUNCT
ajpdis-8198	4	38	demonstrated	demonstrate	VERB
ajpdis-8198	4	39	a	a	DET
ajpdis-8198	4	40	positive	positive	ADJ
ajpdis-8198	4	41	and	and	CCONJ
ajpdis-8198	4	42	significant	significant	ADJ
ajpdis-8198	4	43	relationship	relationship	NOUN
ajpdis-8198	4	44	.	.	PUNCT
ajpdis-8198	5	1	customs	custom	NOUN
ajpdis-8198	5	2	and	and	CCONJ
ajpdis-8198	5	3	excise	excise	NOUN
ajpdis-8198	5	4	duties	duty	NOUN
ajpdis-8198	5	5	(	(	PUNCT
ajpdis-8198	5	6	ced	ced	PROPN
ajpdis-8198	5	7	)	)	PUNCT
ajpdis-8198	5	8	were	be	AUX
ajpdis-8198	5	9	found	find	VERB
ajpdis-8198	5	10	to	to	PART
ajpdis-8198	5	11	negatively	negatively	ADV
ajpdis-8198	5	12	affect	affect	VERB
ajpdis-8198	5	13	hdi	hdi	PROPN
ajpdis-8198	5	14	,	,	PUNCT
ajpdis-8198	5	15	though	though	SCONJ
ajpdis-8198	5	16	insignificantly	insignificantly	ADV
ajpdis-8198	5	17	in	in	ADP
ajpdis-8198	5	18	the	the	DET
ajpdis-8198	5	19	short	short	ADJ
ajpdis-8198	5	20	run	run	NOUN
ajpdis-8198	5	21	.	.	PUNCT
ajpdis-8198	6	1	in	in	ADP
ajpdis-8198	6	2	the	the	DET
ajpdis-8198	6	3	long	long	ADJ
ajpdis-8198	6	4	run	run	NOUN
ajpdis-8198	6	5	,	,	PUNCT
ajpdis-8198	6	6	cit	cit	PROPN
ajpdis-8198	6	7	continued	continue	VERB
ajpdis-8198	6	8	to	to	PART
ajpdis-8198	6	9	have	have	VERB
ajpdis-8198	6	10	a	a	DET
ajpdis-8198	6	11	negative	negative	ADJ
ajpdis-8198	6	12	but	but	CCONJ
ajpdis-8198	6	13	insignificant	insignificant	ADJ
ajpdis-8198	6	14	impact	impact	NOUN
ajpdis-8198	6	15	,	,	PUNCT
ajpdis-8198	6	16	while	while	SCONJ
ajpdis-8198	6	17	ppt	ppt	NOUN
ajpdis-8198	6	18	and	and	CCONJ
ajpdis-8198	6	19	ced	ced	PROPN
ajpdis-8198	6	20	maintained	maintain	VERB
ajpdis-8198	6	21	a	a	DET
ajpdis-8198	6	22	negative	negative	ADJ
ajpdis-8198	6	23	and	and	CCONJ
ajpdis-8198	6	24	significant	significant	ADJ
ajpdis-8198	6	25	effect	effect	NOUN
ajpdis-8198	6	26	.	.	PUNCT
ajpdis-8198	7	1	vat	vat	NOUN
ajpdis-8198	7	2	remained	remain	VERB
ajpdis-8198	7	3	the	the	DET
ajpdis-8198	7	4	only	only	ADJ
ajpdis-8198	7	5	tax	tax	NOUN
ajpdis-8198	7	6	component	component	NOUN
ajpdis-8198	7	7	with	with	ADP
ajpdis-8198	7	8	a	a	DET
ajpdis-8198	7	9	consistently	consistently	ADV
ajpdis-8198	7	10	positive	positive	ADJ
ajpdis-8198	7	11	and	and	CCONJ
ajpdis-8198	7	12	significant	significant	ADJ
ajpdis-8198	7	13	influence	influence	NOUN
ajpdis-8198	7	14	on	on	ADP
ajpdis-8198	7	15	human	human	ADJ
ajpdis-8198	7	16	development	development	NOUN
ajpdis-8198	7	17	.	.	PUNCT
ajpdis-8198	8	1	despite	despite	SCONJ
ajpdis-8198	8	2	a	a	DET
ajpdis-8198	8	3	confirmed	confirm	VERB
ajpdis-8198	8	4	long	long	ADJ
ajpdis-8198	8	5	-	-	PUNCT
ajpdis-8198	8	6	run	run	NOUN
ajpdis-8198	8	7	relationship	relationship	NOUN
ajpdis-8198	8	8	between	between	ADP
ajpdis-8198	8	9	tax	tax	NOUN
ajpdis-8198	8	10	revenue	revenue	NOUN
ajpdis-8198	8	11	and	and	CCONJ
ajpdis-8198	8	12	hdi	hdi	PROPN
ajpdis-8198	8	13	,	,	PUNCT
ajpdis-8198	8	14	the	the	DET
ajpdis-8198	8	15	study	study	NOUN
ajpdis-8198	8	16	highlights	highlight	NOUN
ajpdis-8198	8	17	that	that	SCONJ
ajpdis-8198	8	18	increasing	increase	VERB
ajpdis-8198	8	19	tax	tax	NOUN
ajpdis-8198	8	20	revenue	revenue	NOUN
ajpdis-8198	8	21	in	in	ADP
ajpdis-8198	8	22	nigeria	nigeria	PROPN
ajpdis-8198	8	23	has	have	AUX
ajpdis-8198	8	24	not	not	PART
ajpdis-8198	8	25	translated	translate	VERB
ajpdis-8198	8	26	into	into	ADP
ajpdis-8198	8	27	significant	significant	ADJ
ajpdis-8198	8	28	human	human	ADJ
ajpdis-8198	8	29	development	development	NOUN
ajpdis-8198	8	30	gains	gain	NOUN
ajpdis-8198	8	31	,	,	PUNCT
ajpdis-8198	8	32	likely	likely	ADJ
ajpdis-8198	8	33	due	due	ADP
ajpdis-8198	8	34	to	to	ADP
ajpdis-8198	8	35	poor	poor	ADJ
ajpdis-8198	8	36	fiscal	fiscal	ADJ
ajpdis-8198	8	37	discipline	discipline	NOUN
ajpdis-8198	8	38	,	,	PUNCT
ajpdis-8198	8	39	tax	tax	NOUN
ajpdis-8198	8	40	evasion	evasion	NOUN
ajpdis-8198	8	41	,	,	PUNCT
ajpdis-8198	8	42	weak	weak	ADJ
ajpdis-8198	8	43	policy	policy	NOUN
ajpdis-8198	8	44	implementation	implementation	NOUN
ajpdis-8198	8	45	,	,	PUNCT
ajpdis-8198	8	46	and	and	CCONJ
ajpdis-8198	8	47	lack	lack	NOUN
ajpdis-8198	8	48	of	of	ADP
ajpdis-8198	8	49	transparency	transparency	NOUN
ajpdis-8198	8	50	.	.	PUNCT
ajpdis-8198	9	1	the	the	DET
ajpdis-8198	9	2	findings	finding	NOUN
ajpdis-8198	9	3	recommended	recommend	VERB
ajpdis-8198	9	4	the	the	DET
ajpdis-8198	9	5	need	need	NOUN
ajpdis-8198	9	6	for	for	ADP
ajpdis-8198	9	7	tax	tax	NOUN
ajpdis-8198	9	8	policy	policy	NOUN
ajpdis-8198	9	9	reform	reform	NOUN
ajpdis-8198	9	10	,	,	PUNCT
ajpdis-8198	9	11	improved	improve	VERB
ajpdis-8198	9	12	revenue	revenue	NOUN
ajpdis-8198	9	13	utilization	utilization	NOUN
ajpdis-8198	9	14	,	,	PUNCT
ajpdis-8198	9	15	and	and	CCONJ
ajpdis-8198	9	16	stricter	strict	ADJ
ajpdis-8198	9	17	enforcement	enforcement	NOUN
ajpdis-8198	9	18	to	to	PART
ajpdis-8198	9	19	enhance	enhance	VERB
ajpdis-8198	9	20	the	the	DET
ajpdis-8198	9	21	developmental	developmental	ADJ
ajpdis-8198	9	22	impact	impact	NOUN
ajpdis-8198	9	23	of	of	ADP
ajpdis-8198	9	24	tax	tax	NOUN
ajpdis-8198	9	25	revenue	revenue	NOUN
ajpdis-8198	9	26	in	in	ADP
ajpdis-8198	9	27	nigeria	nigeria	PROPN
ajpdis-8198	9	28	.	.	PUNCT
ajpdis-8198	10	1	keywords	keyword	NOUN
ajpdis-8198	10	2	:	:	PUNCT
ajpdis-8198	10	3	taxation	taxation	NOUN
ajpdis-8198	10	4	,	,	PUNCT
ajpdis-8198	10	5	human	human	ADJ
ajpdis-8198	10	6	capital	capital	NOUN
ajpdis-8198	10	7	development	development	NOUN
ajpdis-8198	10	8	,	,	PUNCT
ajpdis-8198	10	9	error	error	NOUN
ajpdis-8198	10	10	correction	correction	NOUN
ajpdis-8198	10	11	model	model	NOUN
ajpdis-8198	10	12	.	.	PUNCT
ajpdis-8198	11	1	1.1	1.1	NUM
ajpdis-8198	11	2	background	background	NOUN
ajpdis-8198	11	3	to	to	ADP
ajpdis-8198	11	4	the	the	DET
ajpdis-8198	11	5	study	study	NOUN
ajpdis-8198	11	6	taxation	taxation	NOUN
ajpdis-8198	11	7	plays	play	VERB
ajpdis-8198	11	8	a	a	DET
ajpdis-8198	11	9	fundamental	fundamental	ADJ
ajpdis-8198	11	10	role	role	NOUN
ajpdis-8198	11	11	in	in	ADP
ajpdis-8198	11	12	any	any	DET
ajpdis-8198	11	13	economy	economy	NOUN
ajpdis-8198	11	14	,	,	PUNCT
ajpdis-8198	11	15	especially	especially	ADV
ajpdis-8198	11	16	in	in	ADP
ajpdis-8198	11	17	the	the	DET
ajpdis-8198	11	18	context	context	NOUN
ajpdis-8198	11	19	of	of	ADP
ajpdis-8198	11	20	a	a	DET
ajpdis-8198	11	21	developing	develop	VERB
ajpdis-8198	11	22	nation	nation	NOUN
ajpdis-8198	11	23	like	like	ADP
ajpdis-8198	11	24	nigeria	nigeria	PROPN
ajpdis-8198	11	25	,	,	PUNCT
ajpdis-8198	11	26	where	where	SCONJ
ajpdis-8198	11	27	government	government	NOUN
ajpdis-8198	11	28	revenue	revenue	NOUN
ajpdis-8198	11	29	primarily	primarily	ADV
ajpdis-8198	11	30	relies	rely	VERB
ajpdis-8198	11	31	on	on	ADP
ajpdis-8198	11	32	tax	tax	NOUN
ajpdis-8198	11	33	collection	collection	NOUN
ajpdis-8198	11	34	.	.	PUNCT
ajpdis-8198	12	1	taxes	taxis	NOUN
ajpdis-8198	12	2	are	be	AUX
ajpdis-8198	12	3	essential	essential	ADJ
ajpdis-8198	12	4	to	to	PART
ajpdis-8198	12	5	fund	fund	VERB
ajpdis-8198	12	6	public	public	ADJ
ajpdis-8198	12	7	goods	good	NOUN
ajpdis-8198	12	8	and	and	CCONJ
ajpdis-8198	12	9	services	service	NOUN
ajpdis-8198	12	10	,	,	PUNCT
ajpdis-8198	12	11	which	which	PRON
ajpdis-8198	12	12	in	in	ADP
ajpdis-8198	12	13	turn	turn	NOUN
ajpdis-8198	12	14	can	can	AUX
ajpdis-8198	12	15	impact	impact	VERB
ajpdis-8198	12	16	the	the	DET
ajpdis-8198	12	17	country	country	NOUN
ajpdis-8198	12	18	’s	’s	PART
ajpdis-8198	12	19	human	human	PROPN
ajpdis-8198	12	20	capital	capital	NOUN
ajpdis-8198	12	21	development	development	NOUN
ajpdis-8198	12	22	.	.	PUNCT
ajpdis-8198	13	1	human	human	ADJ
ajpdis-8198	13	2	capital	capital	PROPN
ajpdis-8198	13	3	development	development	NOUN
ajpdis-8198	13	4	,	,	PUNCT
ajpdis-8198	13	5	which	which	PRON
ajpdis-8198	13	6	refers	refer	VERB
ajpdis-8198	13	7	to	to	ADP
ajpdis-8198	13	8	the	the	DET
ajpdis-8198	13	9	process	process	NOUN
ajpdis-8198	13	10	of	of	ADP
ajpdis-8198	13	11	improving	improve	VERB
ajpdis-8198	13	12	the	the	DET
ajpdis-8198	13	13	economic	economic	ADJ
ajpdis-8198	13	14	value	value	NOUN
ajpdis-8198	13	15	of	of	ADP
ajpdis-8198	13	16	individuals	individual	NOUN
ajpdis-8198	13	17	through	through	ADP
ajpdis-8198	13	18	education	education	NOUN
ajpdis-8198	13	19	,	,	PUNCT
ajpdis-8198	13	20	health	health	NOUN
ajpdis-8198	13	21	,	,	PUNCT
ajpdis-8198	13	22	skills	skill	VERB
ajpdis-8198	13	23	development	development	NOUN
ajpdis-8198	13	24	,	,	PUNCT
ajpdis-8198	13	25	and	and	CCONJ
ajpdis-8198	13	26	productivity	productivity	NOUN
ajpdis-8198	13	27	,	,	PUNCT
ajpdis-8198	13	28	is	be	AUX
ajpdis-8198	13	29	vital	vital	ADJ
ajpdis-8198	13	30	for	for	ADP
ajpdis-8198	13	31	economic	economic	ADJ
ajpdis-8198	13	32	growth	growth	NOUN
ajpdis-8198	13	33	and	and	CCONJ
ajpdis-8198	13	34	development	development	NOUN
ajpdis-8198	13	35	.	.	PUNCT
ajpdis-8198	14	1	in	in	ADP
ajpdis-8198	14	2	nigeria	nigeria	PROPN
ajpdis-8198	14	3	,	,	PUNCT
ajpdis-8198	14	4	taxation	taxation	NOUN
ajpdis-8198	14	5	and	and	CCONJ
ajpdis-8198	14	6	human	human	ADJ
ajpdis-8198	14	7	capital	capital	NOUN
ajpdis-8198	14	8	development	development	NOUN
ajpdis-8198	14	9	are	be	AUX
ajpdis-8198	14	10	intricately	intricately	ADV
ajpdis-8198	14	11	linked	link	VERB
ajpdis-8198	14	12	,	,	PUNCT
ajpdis-8198	14	13	as	as	SCONJ
ajpdis-8198	14	14	the	the	DET
ajpdis-8198	14	15	efficient	efficient	ADJ
ajpdis-8198	14	16	collection	collection	NOUN
ajpdis-8198	14	17	and	and	CCONJ
ajpdis-8198	14	18	allocation	allocation	NOUN
ajpdis-8198	14	19	of	of	ADP
ajpdis-8198	14	20	tax	tax	NOUN
ajpdis-8198	14	21	revenue	revenue	NOUN
ajpdis-8198	14	22	can	can	AUX
ajpdis-8198	14	23	either	either	CCONJ
ajpdis-8198	14	24	propel	propel	VERB
ajpdis-8198	14	25	or	or	CCONJ
ajpdis-8198	14	26	hinder	hinder	VERB
ajpdis-8198	14	27	progress	progress	NOUN
ajpdis-8198	14	28	in	in	ADP
ajpdis-8198	14	29	education	education	NOUN
ajpdis-8198	14	30	,	,	PUNCT
ajpdis-8198	14	31	healthcare	healthcare	PROPN
ajpdis-8198	14	32	,	,	PUNCT
ajpdis-8198	14	33	and	and	CCONJ
ajpdis-8198	14	34	other	other	ADJ
ajpdis-8198	14	35	vital	vital	ADJ
ajpdis-8198	14	36	sectors	sector	NOUN
ajpdis-8198	14	37	of	of	ADP
ajpdis-8198	14	38	human	human	ADJ
ajpdis-8198	14	39	development	development	NOUN
ajpdis-8198	14	40	.	.	PUNCT
ajpdis-8198	15	1	this	this	DET
ajpdis-8198	15	2	study	study	NOUN
ajpdis-8198	15	3	seeks	seek	VERB
ajpdis-8198	15	4	to	to	PART
ajpdis-8198	15	5	explore	explore	VERB
ajpdis-8198	15	6	the	the	DET
ajpdis-8198	15	7	relationship	relationship	NOUN
ajpdis-8198	15	8	between	between	ADP
ajpdis-8198	15	9	taxation	taxation	NOUN
ajpdis-8198	15	10	and	and	CCONJ
ajpdis-8198	15	11	human	human	ADJ
ajpdis-8198	15	12	capital	capital	NOUN
ajpdis-8198	15	13	development	development	NOUN
ajpdis-8198	15	14	in	in	ADP
ajpdis-8198	15	15	nigeria	nigeria	PROPN
ajpdis-8198	15	16	,	,	PUNCT
ajpdis-8198	15	17	examining	examine	VERB
ajpdis-8198	15	18	how	how	SCONJ
ajpdis-8198	15	19	effective	effective	ADJ
ajpdis-8198	15	20	taxation	taxation	NOUN
ajpdis-8198	15	21	policies	policy	NOUN
ajpdis-8198	15	22	can	can	AUX
ajpdis-8198	15	23	be	be	AUX
ajpdis-8198	15	24	a	a	DET
ajpdis-8198	15	25	catalyst	catalyst	NOUN
ajpdis-8198	15	26	for	for	ADP
ajpdis-8198	15	27	the	the	DET
ajpdis-8198	15	28	improvement	improvement	NOUN
ajpdis-8198	15	29	of	of	ADP
ajpdis-8198	15	30	human	human	ADJ
ajpdis-8198	15	31	capital	capital	NOUN
ajpdis-8198	15	32	in	in	ADP
ajpdis-8198	15	33	the	the	DET
ajpdis-8198	15	34	country	country	NOUN
ajpdis-8198	15	35	.	.	PUNCT
ajpdis-8198	16	1	in	in	ADP
ajpdis-8198	16	2	particular	particular	ADJ
ajpdis-8198	16	3	,	,	PUNCT
ajpdis-8198	16	4	it	it	PRON
ajpdis-8198	16	5	focuses	focus	VERB
ajpdis-8198	16	6	on	on	ADP
ajpdis-8198	16	7	understanding	understand	VERB
ajpdis-8198	16	8	the	the	DET
ajpdis-8198	16	9	role	role	NOUN
ajpdis-8198	16	10	of	of	ADP
ajpdis-8198	16	11	tax	tax	NOUN
ajpdis-8198	16	12	revenues	revenue	NOUN
ajpdis-8198	16	13	in	in	ADP
ajpdis-8198	16	14	financing	finance	VERB
ajpdis-8198	16	15	key	key	ADJ
ajpdis-8198	16	16	areas	area	NOUN
ajpdis-8198	16	17	such	such	ADJ
ajpdis-8198	16	18	as	as	ADP
ajpdis-8198	16	19	education	education	NOUN
ajpdis-8198	16	20	,	,	PUNCT
ajpdis-8198	16	21	healthcare	healthcare	PROPN
ajpdis-8198	16	22	,	,	PUNCT
ajpdis-8198	16	23	skills	skill	VERB
ajpdis-8198	16	24	development	development	NOUN
ajpdis-8198	16	25	,	,	PUNCT
ajpdis-8198	16	26	and	and	CCONJ
ajpdis-8198	16	27	poverty	poverty	NOUN
ajpdis-8198	16	28	alleviation	alleviation	NOUN
ajpdis-8198	16	29	programs	program	NOUN
ajpdis-8198	16	30	.	.	PUNCT
ajpdis-8198	17	1	despite	despite	SCONJ
ajpdis-8198	17	2	the	the	DET
ajpdis-8198	17	3	potential	potential	NOUN
ajpdis-8198	17	4	of	of	ADP
ajpdis-8198	17	5	taxation	taxation	NOUN
ajpdis-8198	17	6	to	to	PART
ajpdis-8198	17	7	contribute	contribute	VERB
ajpdis-8198	17	8	to	to	ADP
ajpdis-8198	17	9	human	human	ADJ
ajpdis-8198	17	10	capital	capital	NOUN
ajpdis-8198	17	11	development	development	NOUN
ajpdis-8198	17	12	,	,	PUNCT
ajpdis-8198	17	13	the	the	DET
ajpdis-8198	17	14	efficiency	efficiency	NOUN
ajpdis-8198	17	15	of	of	ADP
ajpdis-8198	17	16	tax	tax	NOUN
ajpdis-8198	17	17	collection	collection	NOUN
ajpdis-8198	17	18	,	,	PUNCT
ajpdis-8198	17	19	the	the	DET
ajpdis-8198	17	20	equitable	equitable	ADJ
ajpdis-8198	17	21	distribution	distribution	NOUN
ajpdis-8198	17	22	of	of	ADP
ajpdis-8198	17	23	tax	tax	NOUN
ajpdis-8198	17	24	revenue	revenue	NOUN
ajpdis-8198	17	25	,	,	PUNCT
ajpdis-8198	17	26	and	and	CCONJ
ajpdis-8198	17	27	the	the	DET
ajpdis-8198	17	28	effective	effective	ADJ
ajpdis-8198	17	29	utilization	utilization	NOUN
ajpdis-8198	17	30	of	of	ADP
ajpdis-8198	17	31	tax	tax	NOUN
ajpdis-8198	17	32	proceeds	proceed	NOUN
ajpdis-8198	17	33	are	be	AUX
ajpdis-8198	17	34	often	often	ADV
ajpdis-8198	17	35	subjects	subject	NOUN
ajpdis-8198	17	36	of	of	ADP
ajpdis-8198	17	37	debate	debate	NOUN
ajpdis-8198	17	38	in	in	ADP
ajpdis-8198	17	39	nigeria	nigeria	PROPN
ajpdis-8198	17	40	.	.	PUNCT
ajpdis-8198	18	1	taxation	taxation	NOUN
ajpdis-8198	18	2	plays	play	VERB
ajpdis-8198	18	3	a	a	DET
ajpdis-8198	18	4	crucial	crucial	ADJ
ajpdis-8198	18	5	role	role	NOUN
ajpdis-8198	18	6	in	in	ADP
ajpdis-8198	18	7	government	government	NOUN
ajpdis-8198	18	8	revenue	revenue	NOUN
ajpdis-8198	18	9	generation	generation	NOUN
ajpdis-8198	18	10	and	and	CCONJ
ajpdis-8198	18	11	can	can	AUX
ajpdis-8198	18	12	significantly	significantly	ADV
ajpdis-8198	18	13	support	support	VERB
ajpdis-8198	18	14	human	human	ADJ
ajpdis-8198	18	15	capital	capital	NOUN
ajpdis-8198	18	16	development	development	NOUN
ajpdis-8198	18	17	in	in	ADP
ajpdis-8198	18	18	nigeria	nigeria	PROPN
ajpdis-8198	18	19	through	through	ADP
ajpdis-8198	18	20	strategic	strategic	ADJ
ajpdis-8198	18	21	investments	investment	NOUN
ajpdis-8198	18	22	in	in	ADP
ajpdis-8198	18	23	education	education	NOUN
ajpdis-8198	18	24	,	,	PUNCT
ajpdis-8198	18	25	healthcare	healthcare	PROPN
ajpdis-8198	18	26	,	,	PUNCT
ajpdis-8198	18	27	and	and	CCONJ
ajpdis-8198	18	28	infrastructure	infrastructure	NOUN
ajpdis-8198	18	29	.	.	PUNCT
ajpdis-8198	19	1	according	accord	VERB
ajpdis-8198	19	2	to	to	ADP
ajpdis-8198	19	3	ojo	ojo	NOUN
ajpdis-8198	19	4	(	(	PUNCT
ajpdis-8198	19	5	2017	2017	NUM
ajpdis-8198	19	6	)	)	PUNCT
ajpdis-8198	19	7	,	,	PUNCT
ajpdis-8198	19	8	taxation	taxation	NOUN
ajpdis-8198	19	9	is	be	AUX
ajpdis-8198	19	10	a	a	DET
ajpdis-8198	19	11	powerful	powerful	ADJ
ajpdis-8198	19	12	tool	tool	NOUN
ajpdis-8198	19	13	for	for	ADP
ajpdis-8198	19	14	economic	economic	ADJ
ajpdis-8198	19	15	11	11	NUM
ajpdis-8198	19	16	journal	journal	NOUN
ajpdis-8198	19	17	of	of	ADP
ajpdis-8198	19	18	public	public	ADJ
ajpdis-8198	19	19	diplomacy	diplomacy	NOUN
ajpdis-8198	19	20	and	and	CCONJ
ajpdis-8198	19	21	international	international	ADJ
ajpdis-8198	19	22	studies	study	NOUN
ajpdis-8198	19	23	www	www	PROPN
ajpdis-8198	19	24	.	.	PUNCT
ajpdis-8198	20	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	20	2	development	development	NOUN
ajpdis-8198	20	3	,	,	PUNCT
ajpdis-8198	20	4	enabling	enable	VERB
ajpdis-8198	20	5	governments	government	NOUN
ajpdis-8198	20	6	to	to	PART
ajpdis-8198	20	7	mobilize	mobilize	VERB
ajpdis-8198	20	8	resources	resource	NOUN
ajpdis-8198	20	9	for	for	ADP
ajpdis-8198	20	10	essential	essential	ADJ
ajpdis-8198	20	11	services	service	NOUN
ajpdis-8198	20	12	.	.	PUNCT
ajpdis-8198	21	1	however	however	ADV
ajpdis-8198	21	2	,	,	PUNCT
ajpdis-8198	21	3	nigeria	nigeria	PROPN
ajpdis-8198	21	4	's	's	PART
ajpdis-8198	21	5	tax	tax	NOUN
ajpdis-8198	21	6	system	system	NOUN
ajpdis-8198	21	7	suffers	suffer	VERB
ajpdis-8198	21	8	from	from	ADP
ajpdis-8198	21	9	low	low	ADJ
ajpdis-8198	21	10	compliance	compliance	NOUN
ajpdis-8198	21	11	,	,	PUNCT
ajpdis-8198	21	12	a	a	DET
ajpdis-8198	21	13	narrow	narrow	ADJ
ajpdis-8198	21	14	base	base	NOUN
ajpdis-8198	21	15	,	,	PUNCT
ajpdis-8198	21	16	and	and	CCONJ
ajpdis-8198	21	17	inefficient	inefficient	ADJ
ajpdis-8198	21	18	collection	collection	NOUN
ajpdis-8198	21	19	methods	method	NOUN
ajpdis-8198	21	20	(	(	PUNCT
ajpdis-8198	21	21	ajakaiye	ajakaiye	NOUN
ajpdis-8198	21	22	,	,	PUNCT
ajpdis-8198	21	23	2018	2018	NUM
ajpdis-8198	21	24	)	)	PUNCT
ajpdis-8198	21	25	.	.	PUNCT
ajpdis-8198	22	1	the	the	DET
ajpdis-8198	22	2	overreliance	overreliance	NOUN
ajpdis-8198	22	3	on	on	ADP
ajpdis-8198	22	4	oil	oil	NOUN
ajpdis-8198	22	5	revenue	revenue	NOUN
ajpdis-8198	22	6	(	(	PUNCT
ajpdis-8198	22	7	ogunleye	ogunleye	PROPN
ajpdis-8198	22	8	,	,	PUNCT
ajpdis-8198	22	9	2016	2016	NUM
ajpdis-8198	22	10	)	)	PUNCT
ajpdis-8198	22	11	has	have	AUX
ajpdis-8198	22	12	made	make	VERB
ajpdis-8198	22	13	government	government	NOUN
ajpdis-8198	22	14	funding	funding	NOUN
ajpdis-8198	22	15	vulnerable	vulnerable	ADJ
ajpdis-8198	22	16	to	to	ADP
ajpdis-8198	22	17	global	global	ADJ
ajpdis-8198	22	18	oil	oil	NOUN
ajpdis-8198	22	19	price	price	NOUN
ajpdis-8198	22	20	fluctuations	fluctuation	NOUN
ajpdis-8198	22	21	,	,	PUNCT
ajpdis-8198	22	22	jeopardizing	jeopardize	VERB
ajpdis-8198	22	23	consistent	consistent	ADJ
ajpdis-8198	22	24	support	support	NOUN
ajpdis-8198	22	25	for	for	ADP
ajpdis-8198	22	26	human	human	ADJ
ajpdis-8198	22	27	capital	capital	NOUN
ajpdis-8198	22	28	programs	program	NOUN
ajpdis-8198	22	29	.	.	PUNCT
ajpdis-8198	23	1	one	one	NUM
ajpdis-8198	23	2	of	of	ADP
ajpdis-8198	23	3	the	the	DET
ajpdis-8198	23	4	most	most	ADV
ajpdis-8198	23	5	direct	direct	ADJ
ajpdis-8198	23	6	pathways	pathway	NOUN
ajpdis-8198	23	7	through	through	ADP
ajpdis-8198	23	8	which	which	PRON
ajpdis-8198	23	9	taxation	taxation	NOUN
ajpdis-8198	23	10	fosters	foster	VERB
ajpdis-8198	23	11	human	human	ADJ
ajpdis-8198	23	12	capital	capital	NOUN
ajpdis-8198	23	13	development	development	NOUN
ajpdis-8198	23	14	is	be	AUX
ajpdis-8198	23	15	education	education	NOUN
ajpdis-8198	23	16	,	,	PUNCT
ajpdis-8198	23	17	but	but	CCONJ
ajpdis-8198	23	18	nigeria	nigeria	PROPN
ajpdis-8198	23	19	’s	’s	PART
ajpdis-8198	23	20	educational	educational	ADJ
ajpdis-8198	23	21	system	system	NOUN
ajpdis-8198	23	22	remains	remain	VERB
ajpdis-8198	23	23	underfunded	underfunded	ADJ
ajpdis-8198	23	24	and	and	CCONJ
ajpdis-8198	23	25	constrained	constrain	VERB
ajpdis-8198	23	26	by	by	ADP
ajpdis-8198	23	27	infrastructural	infrastructural	ADJ
ajpdis-8198	23	28	and	and	CCONJ
ajpdis-8198	23	29	quality	quality	NOUN
ajpdis-8198	23	30	issues	issue	NOUN
ajpdis-8198	23	31	(	(	PUNCT
ajpdis-8198	23	32	ogunyemi	ogunyemi	NOUN
ajpdis-8198	23	33	,	,	PUNCT
ajpdis-8198	23	34	2017	2017	NUM
ajpdis-8198	23	35	)	)	PUNCT
ajpdis-8198	23	36	.	.	PUNCT
ajpdis-8198	24	1	despite	despite	SCONJ
ajpdis-8198	24	2	unesco	unesco	PROPN
ajpdis-8198	24	3	’s	’s	PART
ajpdis-8198	24	4	(	(	PUNCT
ajpdis-8198	24	5	2020	2020	NUM
ajpdis-8198	24	6	)	)	PUNCT
ajpdis-8198	24	7	recommendation	recommendation	NOUN
ajpdis-8198	24	8	that	that	SCONJ
ajpdis-8198	24	9	15–20	15–20	NUM
ajpdis-8198	24	10	%	%	NOUN
ajpdis-8198	24	11	of	of	ADP
ajpdis-8198	24	12	total	total	ADJ
ajpdis-8198	24	13	government	government	NOUN
ajpdis-8198	24	14	spending	spending	NOUN
ajpdis-8198	24	15	go	go	VERB
ajpdis-8198	24	16	to	to	ADP
ajpdis-8198	24	17	education	education	NOUN
ajpdis-8198	24	18	,	,	PUNCT
ajpdis-8198	24	19	nigeria	nigeria	PROPN
ajpdis-8198	24	20	falls	fall	VERB
ajpdis-8198	24	21	short	short	ADJ
ajpdis-8198	24	22	,	,	PUNCT
ajpdis-8198	24	23	resulting	result	VERB
ajpdis-8198	24	24	in	in	ADP
ajpdis-8198	24	25	high	high	ADJ
ajpdis-8198	24	26	out	out	ADP
ajpdis-8198	24	27	-	-	PUNCT
ajpdis-8198	24	28	of	of	ADP
ajpdis-8198	24	29	-	-	PUNCT
ajpdis-8198	24	30	school	school	NOUN
ajpdis-8198	24	31	rates	rate	NOUN
ajpdis-8198	24	32	and	and	CCONJ
ajpdis-8198	24	33	skill	skill	NOUN
ajpdis-8198	24	34	mismatches	mismatch	NOUN
ajpdis-8198	24	35	.	.	PUNCT
ajpdis-8198	25	1	a	a	DET
ajpdis-8198	25	2	robust	robust	ADJ
ajpdis-8198	25	3	tax	tax	NOUN
ajpdis-8198	25	4	regime	regime	NOUN
ajpdis-8198	25	5	,	,	PUNCT
ajpdis-8198	25	6	effectively	effectively	ADV
ajpdis-8198	25	7	allocated	allocate	VERB
ajpdis-8198	25	8	,	,	PUNCT
ajpdis-8198	25	9	can	can	AUX
ajpdis-8198	25	10	help	help	VERB
ajpdis-8198	25	11	close	close	VERB
ajpdis-8198	25	12	these	these	DET
ajpdis-8198	25	13	gaps	gap	NOUN
ajpdis-8198	25	14	and	and	CCONJ
ajpdis-8198	25	15	enhance	enhance	VERB
ajpdis-8198	25	16	national	national	ADJ
ajpdis-8198	25	17	development	development	NOUN
ajpdis-8198	25	18	outcomes	outcome	NOUN
ajpdis-8198	25	19	(	(	PUNCT
ajpdis-8198	25	20	ademola	ademola	PROPN
ajpdis-8198	25	21	&	&	CCONJ
ajpdis-8198	25	22	osabuohien	osabuohien	PROPN
ajpdis-8198	25	23	,	,	PUNCT
ajpdis-8198	25	24	2019	2019	NUM
ajpdis-8198	25	25	)	)	PUNCT
ajpdis-8198	25	26	.	.	PUNCT
ajpdis-8198	26	1	healthcare	healthcare	PROPN
ajpdis-8198	26	2	is	be	AUX
ajpdis-8198	26	3	another	another	DET
ajpdis-8198	26	4	vital	vital	ADJ
ajpdis-8198	26	5	sector	sector	NOUN
ajpdis-8198	26	6	in	in	ADP
ajpdis-8198	26	7	human	human	ADJ
ajpdis-8198	26	8	capital	capital	NOUN
ajpdis-8198	26	9	development	development	NOUN
ajpdis-8198	26	10	.	.	PUNCT
ajpdis-8198	27	1	a	a	DET
ajpdis-8198	27	2	well	well	ADV
ajpdis-8198	27	3	-	-	PUNCT
ajpdis-8198	27	4	funded	fund	VERB
ajpdis-8198	27	5	healthcare	healthcare	NOUN
ajpdis-8198	27	6	system	system	NOUN
ajpdis-8198	27	7	can	can	AUX
ajpdis-8198	27	8	significantly	significantly	ADV
ajpdis-8198	27	9	boost	boost	VERB
ajpdis-8198	27	10	productivity	productivity	NOUN
ajpdis-8198	27	11	and	and	CCONJ
ajpdis-8198	27	12	economic	economic	ADJ
ajpdis-8198	27	13	growth	growth	NOUN
ajpdis-8198	27	14	by	by	ADP
ajpdis-8198	27	15	ensuring	ensure	VERB
ajpdis-8198	27	16	a	a	DET
ajpdis-8198	27	17	healthy	healthy	ADJ
ajpdis-8198	27	18	workforce	workforce	NOUN
ajpdis-8198	27	19	.	.	PUNCT
ajpdis-8198	28	1	yet	yet	ADV
ajpdis-8198	28	2	,	,	PUNCT
ajpdis-8198	28	3	nigeria	nigeria	PROPN
ajpdis-8198	28	4	's	's	PART
ajpdis-8198	28	5	healthcare	healthcare	NOUN
ajpdis-8198	28	6	sector	sector	NOUN
ajpdis-8198	28	7	is	be	AUX
ajpdis-8198	28	8	plagued	plague	VERB
ajpdis-8198	28	9	by	by	ADP
ajpdis-8198	28	10	poor	poor	ADJ
ajpdis-8198	28	11	infrastructure	infrastructure	NOUN
ajpdis-8198	28	12	,	,	PUNCT
ajpdis-8198	28	13	limited	limited	ADJ
ajpdis-8198	28	14	access	access	NOUN
ajpdis-8198	28	15	,	,	PUNCT
ajpdis-8198	28	16	and	and	CCONJ
ajpdis-8198	28	17	inadequate	inadequate	ADJ
ajpdis-8198	28	18	funding	funding	NOUN
ajpdis-8198	28	19	(	(	PUNCT
ajpdis-8198	28	20	ogunyemi	ogunyemi	NOUN
ajpdis-8198	28	21	,	,	PUNCT
ajpdis-8198	28	22	2018	2018	NUM
ajpdis-8198	28	23	)	)	PUNCT
ajpdis-8198	28	24	.	.	PUNCT
ajpdis-8198	29	1	although	although	SCONJ
ajpdis-8198	29	2	efforts	effort	NOUN
ajpdis-8198	29	3	like	like	ADP
ajpdis-8198	29	4	the	the	DET
ajpdis-8198	29	5	national	national	PROPN
ajpdis-8198	29	6	health	health	PROPN
ajpdis-8198	29	7	insurance	insurance	NOUN
ajpdis-8198	29	8	scheme	scheme	NOUN
ajpdis-8198	29	9	have	have	AUX
ajpdis-8198	29	10	been	be	AUX
ajpdis-8198	29	11	introduced	introduce	VERB
ajpdis-8198	29	12	,	,	PUNCT
ajpdis-8198	29	13	their	their	PRON
ajpdis-8198	29	14	impact	impact	NOUN
ajpdis-8198	29	15	is	be	AUX
ajpdis-8198	29	16	minimal	minimal	ADJ
ajpdis-8198	29	17	due	due	ADP
ajpdis-8198	29	18	to	to	ADP
ajpdis-8198	29	19	mismanagement	mismanagement	NOUN
ajpdis-8198	29	20	and	and	CCONJ
ajpdis-8198	29	21	limited	limited	ADJ
ajpdis-8198	29	22	resources	resource	NOUN
ajpdis-8198	29	23	(	(	PUNCT
ajpdis-8198	29	24	uzochukwu	uzochukwu	PROPN
ajpdis-8198	29	25	et	et	PROPN
ajpdis-8198	29	26	al	al	PROPN
ajpdis-8198	29	27	.	.	PROPN
ajpdis-8198	29	28	,	,	PUNCT
ajpdis-8198	29	29	2019	2019	NUM
ajpdis-8198	29	30	)	)	PUNCT
ajpdis-8198	29	31	.	.	PUNCT
ajpdis-8198	30	1	with	with	ADP
ajpdis-8198	30	2	nigeria	nigeria	PROPN
ajpdis-8198	30	3	spending	spend	VERB
ajpdis-8198	30	4	less	less	ADJ
ajpdis-8198	30	5	than	than	ADP
ajpdis-8198	30	6	5	5	NUM
ajpdis-8198	30	7	%	%	NOUN
ajpdis-8198	30	8	of	of	ADP
ajpdis-8198	30	9	its	its	PRON
ajpdis-8198	30	10	gdp	gdp	NOUN
ajpdis-8198	30	11	on	on	ADP
ajpdis-8198	30	12	healthcare	healthcare	PROPN
ajpdis-8198	30	13	—	—	PUNCT
ajpdis-8198	30	14	well	well	ADV
ajpdis-8198	30	15	below	below	ADP
ajpdis-8198	30	16	the	the	DET
ajpdis-8198	30	17	global	global	ADJ
ajpdis-8198	30	18	average	average	NOUN
ajpdis-8198	30	19	(	(	PUNCT
ajpdis-8198	30	20	world	world	NOUN
ajpdis-8198	30	21	health	health	NOUN
ajpdis-8198	30	22	organization	organization	NOUN
ajpdis-8198	30	23	[	[	X
ajpdis-8198	30	24	who	who	PRON
ajpdis-8198	30	25	]	]	X
ajpdis-8198	30	26	,	,	PUNCT
ajpdis-8198	30	27	2020)—a	2020)—a	ADV
ajpdis-8198	30	28	reformed	reform	VERB
ajpdis-8198	30	29	tax	tax	NOUN
ajpdis-8198	30	30	system	system	NOUN
ajpdis-8198	30	31	could	could	AUX
ajpdis-8198	30	32	provide	provide	VERB
ajpdis-8198	30	33	the	the	DET
ajpdis-8198	30	34	financial	financial	ADJ
ajpdis-8198	30	35	backing	backing	NOUN
ajpdis-8198	30	36	needed	need	VERB
ajpdis-8198	30	37	for	for	ADP
ajpdis-8198	30	38	improved	improved	ADJ
ajpdis-8198	30	39	health	health	NOUN
ajpdis-8198	30	40	outcomes	outcome	NOUN
ajpdis-8198	30	41	.	.	PUNCT
ajpdis-8198	31	1	however	however	ADV
ajpdis-8198	31	2	,	,	PUNCT
ajpdis-8198	31	3	the	the	DET
ajpdis-8198	31	4	effectiveness	effectiveness	NOUN
ajpdis-8198	31	5	of	of	ADP
ajpdis-8198	31	6	taxation	taxation	NOUN
ajpdis-8198	31	7	in	in	ADP
ajpdis-8198	31	8	this	this	DET
ajpdis-8198	31	9	regard	regard	NOUN
ajpdis-8198	31	10	is	be	AUX
ajpdis-8198	31	11	undermined	undermine	VERB
ajpdis-8198	31	12	by	by	ADP
ajpdis-8198	31	13	tax	tax	NOUN
ajpdis-8198	31	14	evasion	evasion	NOUN
ajpdis-8198	31	15	,	,	PUNCT
ajpdis-8198	31	16	poor	poor	ADJ
ajpdis-8198	31	17	governance	governance	NOUN
ajpdis-8198	31	18	,	,	PUNCT
ajpdis-8198	31	19	and	and	CCONJ
ajpdis-8198	31	20	a	a	DET
ajpdis-8198	31	21	largely	largely	ADV
ajpdis-8198	31	22	untaxed	untaxed	ADJ
ajpdis-8198	31	23	informal	informal	ADJ
ajpdis-8198	31	24	sector	sector	NOUN
ajpdis-8198	31	25	(	(	PUNCT
ajpdis-8198	31	26	ojo	ojo	NOUN
ajpdis-8198	31	27	,	,	PUNCT
ajpdis-8198	31	28	2017	2017	NUM
ajpdis-8198	31	29	;	;	PUNCT
ajpdis-8198	31	30	nigerian	nigerian	ADJ
ajpdis-8198	31	31	bureau	bureau	NOUN
ajpdis-8198	31	32	of	of	ADP
ajpdis-8198	31	33	statistics	statistic	NOUN
ajpdis-8198	32	1	[	[	X
ajpdis-8198	32	2	nbs	nbs	X
ajpdis-8198	32	3	]	]	X
ajpdis-8198	32	4	,	,	PUNCT
ajpdis-8198	32	5	2020	2020	NUM
ajpdis-8198	32	6	)	)	PUNCT
ajpdis-8198	32	7	.	.	PUNCT
ajpdis-8198	33	1	additionally	additionally	ADV
ajpdis-8198	33	2	,	,	PUNCT
ajpdis-8198	33	3	corruption	corruption	NOUN
ajpdis-8198	33	4	and	and	CCONJ
ajpdis-8198	33	5	misallocation	misallocation	NOUN
ajpdis-8198	33	6	of	of	ADP
ajpdis-8198	33	7	collected	collect	VERB
ajpdis-8198	33	8	revenues	revenue	NOUN
ajpdis-8198	33	9	(	(	PUNCT
ajpdis-8198	33	10	ajakaiye	ajakaiye	NOUN
ajpdis-8198	33	11	,	,	PUNCT
ajpdis-8198	33	12	2018	2018	NUM
ajpdis-8198	33	13	)	)	PUNCT
ajpdis-8198	33	14	erode	erode	VERB
ajpdis-8198	33	15	the	the	DET
ajpdis-8198	33	16	developmental	developmental	ADJ
ajpdis-8198	33	17	potential	potential	NOUN
ajpdis-8198	33	18	of	of	ADP
ajpdis-8198	33	19	taxation	taxation	NOUN
ajpdis-8198	33	20	,	,	PUNCT
ajpdis-8198	33	21	making	make	VERB
ajpdis-8198	33	22	reforms	reform	NOUN
ajpdis-8198	33	23	in	in	ADP
ajpdis-8198	33	24	tax	tax	NOUN
ajpdis-8198	33	25	administration	administration	NOUN
ajpdis-8198	33	26	and	and	CCONJ
ajpdis-8198	33	27	transparency	transparency	NOUN
ajpdis-8198	33	28	critical	critical	ADJ
ajpdis-8198	33	29	for	for	ADP
ajpdis-8198	33	30	sustainable	sustainable	ADJ
ajpdis-8198	33	31	human	human	ADJ
ajpdis-8198	33	32	capital	capital	NOUN
ajpdis-8198	33	33	growth	growth	NOUN
ajpdis-8198	33	34	1.2	1.2	NUM
ajpdis-8198	33	35	statement	statement	NOUN
ajpdis-8198	33	36	of	of	ADP
ajpdis-8198	33	37	the	the	DET
ajpdis-8198	33	38	problem	problem	NOUN
ajpdis-8198	33	39	taxation	taxation	NOUN
ajpdis-8198	33	40	is	be	AUX
ajpdis-8198	33	41	a	a	DET
ajpdis-8198	33	42	fundamental	fundamental	ADJ
ajpdis-8198	33	43	mechanism	mechanism	NOUN
ajpdis-8198	33	44	for	for	ADP
ajpdis-8198	33	45	financing	finance	VERB
ajpdis-8198	33	46	public	public	ADJ
ajpdis-8198	33	47	services	service	NOUN
ajpdis-8198	33	48	that	that	PRON
ajpdis-8198	33	49	are	be	AUX
ajpdis-8198	33	50	critical	critical	ADJ
ajpdis-8198	33	51	to	to	ADP
ajpdis-8198	33	52	human	human	ADJ
ajpdis-8198	33	53	capital	capital	NOUN
ajpdis-8198	33	54	development	development	NOUN
ajpdis-8198	33	55	,	,	PUNCT
ajpdis-8198	33	56	such	such	ADJ
ajpdis-8198	33	57	as	as	ADP
ajpdis-8198	33	58	education	education	NOUN
ajpdis-8198	33	59	,	,	PUNCT
ajpdis-8198	33	60	healthcare	healthcare	PROPN
ajpdis-8198	33	61	,	,	PUNCT
ajpdis-8198	33	62	and	and	CCONJ
ajpdis-8198	33	63	infrastructure	infrastructure	NOUN
ajpdis-8198	33	64	.	.	PUNCT
ajpdis-8198	34	1	in	in	ADP
ajpdis-8198	34	2	nigeria	nigeria	PROPN
ajpdis-8198	34	3	,	,	PUNCT
ajpdis-8198	34	4	however	however	ADV
ajpdis-8198	34	5	,	,	PUNCT
ajpdis-8198	34	6	the	the	DET
ajpdis-8198	34	7	effectiveness	effectiveness	NOUN
ajpdis-8198	34	8	of	of	ADP
ajpdis-8198	34	9	taxation	taxation	NOUN
ajpdis-8198	34	10	in	in	ADP
ajpdis-8198	34	11	supporting	support	VERB
ajpdis-8198	34	12	these	these	DET
ajpdis-8198	34	13	sectors	sector	NOUN
ajpdis-8198	34	14	is	be	AUX
ajpdis-8198	34	15	undermined	undermine	VERB
ajpdis-8198	34	16	by	by	ADP
ajpdis-8198	34	17	a	a	DET
ajpdis-8198	34	18	narrow	narrow	ADJ
ajpdis-8198	34	19	and	and	CCONJ
ajpdis-8198	34	20	oildependent	oildependent	ADJ
ajpdis-8198	34	21	tax	tax	NOUN
ajpdis-8198	34	22	base	base	NOUN
ajpdis-8198	34	23	,	,	PUNCT
ajpdis-8198	34	24	low	low	ADJ
ajpdis-8198	34	25	compliance	compliance	NOUN
ajpdis-8198	34	26	,	,	PUNCT
ajpdis-8198	34	27	and	and	CCONJ
ajpdis-8198	34	28	widespread	widespread	ADJ
ajpdis-8198	34	29	evasion	evasion	NOUN
ajpdis-8198	34	30	—	—	PUNCT
ajpdis-8198	34	31	especially	especially	ADV
ajpdis-8198	34	32	in	in	ADP
ajpdis-8198	34	33	the	the	DET
ajpdis-8198	34	34	informal	informal	ADJ
ajpdis-8198	34	35	sector	sector	NOUN
ajpdis-8198	34	36	(	(	PUNCT
ajpdis-8198	34	37	ogunleye	ogunleye	ADJ
ajpdis-8198	34	38	,	,	PUNCT
ajpdis-8198	34	39	2016	2016	NUM
ajpdis-8198	34	40	;	;	PUNCT
ajpdis-8198	34	41	ajakaiye	ajakaiye	PROPN
ajpdis-8198	34	42	,	,	PUNCT
ajpdis-8198	34	43	2018	2018	NUM
ajpdis-8198	34	44	)	)	PUNCT
ajpdis-8198	34	45	.	.	PUNCT
ajpdis-8198	35	1	these	these	DET
ajpdis-8198	35	2	limitations	limitation	NOUN
ajpdis-8198	35	3	have	have	AUX
ajpdis-8198	35	4	led	lead	VERB
ajpdis-8198	35	5	to	to	ADP
ajpdis-8198	35	6	chronic	chronic	ADJ
ajpdis-8198	35	7	underinvestment	underinvestment	NOUN
ajpdis-8198	35	8	in	in	ADP
ajpdis-8198	35	9	education	education	NOUN
ajpdis-8198	35	10	and	and	CCONJ
ajpdis-8198	35	11	healthcare	healthcare	PROPN
ajpdis-8198	35	12	,	,	PUNCT
ajpdis-8198	35	13	with	with	ADP
ajpdis-8198	35	14	nigeria	nigeria	PROPN
ajpdis-8198	35	15	spending	spend	VERB
ajpdis-8198	35	16	significantly	significantly	ADV
ajpdis-8198	35	17	less	less	ADJ
ajpdis-8198	35	18	than	than	ADP
ajpdis-8198	35	19	global	global	ADJ
ajpdis-8198	35	20	benchmarks	benchmark	NOUN
ajpdis-8198	35	21	,	,	PUNCT
ajpdis-8198	35	22	resulting	result	VERB
ajpdis-8198	35	23	in	in	ADP
ajpdis-8198	35	24	poor	poor	ADJ
ajpdis-8198	35	25	service	service	NOUN
ajpdis-8198	35	26	quality	quality	NOUN
ajpdis-8198	35	27	and	and	CCONJ
ajpdis-8198	35	28	a	a	DET
ajpdis-8198	35	29	workforce	workforce	NOUN
ajpdis-8198	35	30	ill	ill	ADV
ajpdis-8198	35	31	-	-	PUNCT
ajpdis-8198	35	32	prepared	prepared	ADJ
ajpdis-8198	35	33	for	for	ADP
ajpdis-8198	35	34	economic	economic	ADJ
ajpdis-8198	35	35	challenges	challenge	NOUN
ajpdis-8198	35	36	(	(	PUNCT
ajpdis-8198	35	37	unesco	unesco	PROPN
ajpdis-8198	35	38	,	,	PUNCT
ajpdis-8198	35	39	2020	2020	NUM
ajpdis-8198	35	40	;	;	PUNCT
ajpdis-8198	35	41	who	who	PRON
ajpdis-8198	35	42	,	,	PUNCT
ajpdis-8198	35	43	2020	2020	NUM
ajpdis-8198	35	44	;	;	PUNCT
ajpdis-8198	35	45	ogunyemi	ogunyemi	NOUN
ajpdis-8198	35	46	,	,	PUNCT
ajpdis-8198	35	47	2017	2017	NUM
ajpdis-8198	35	48	)	)	PUNCT
ajpdis-8198	35	49	.	.	PUNCT
ajpdis-8198	36	1	compounding	compound	VERB
ajpdis-8198	36	2	this	this	DET
ajpdis-8198	36	3	issue	issue	NOUN
ajpdis-8198	36	4	are	be	AUX
ajpdis-8198	36	5	governance	governance	NOUN
ajpdis-8198	36	6	failures	failure	NOUN
ajpdis-8198	36	7	and	and	CCONJ
ajpdis-8198	36	8	corruption	corruption	NOUN
ajpdis-8198	36	9	,	,	PUNCT
ajpdis-8198	36	10	which	which	PRON
ajpdis-8198	36	11	distort	distort	VERB
ajpdis-8198	36	12	revenue	revenue	NOUN
ajpdis-8198	36	13	allocation	allocation	NOUN
ajpdis-8198	36	14	and	and	CCONJ
ajpdis-8198	36	15	diminish	diminish	VERB
ajpdis-8198	36	16	the	the	DET
ajpdis-8198	36	17	developmental	developmental	ADJ
ajpdis-8198	36	18	impact	impact	NOUN
ajpdis-8198	36	19	of	of	ADP
ajpdis-8198	36	20	taxes	taxis	NOUN
ajpdis-8198	36	21	(	(	PUNCT
ajpdis-8198	36	22	ajakaiye	ajakaiye	NOUN
ajpdis-8198	36	23	,	,	PUNCT
ajpdis-8198	36	24	2018	2018	NUM
ajpdis-8198	36	25	)	)	PUNCT
ajpdis-8198	36	26	.	.	PUNCT
ajpdis-8198	37	1	although	although	SCONJ
ajpdis-8198	37	2	tax	tax	NOUN
ajpdis-8198	37	3	reforms	reform	NOUN
ajpdis-8198	37	4	aimed	aim	VERB
ajpdis-8198	37	5	at	at	ADP
ajpdis-8198	37	6	broadening	broaden	VERB
ajpdis-8198	37	7	the	the	DET
ajpdis-8198	37	8	base	base	NOUN
ajpdis-8198	37	9	and	and	CCONJ
ajpdis-8198	37	10	improving	improve	VERB
ajpdis-8198	37	11	compliance	compliance	NOUN
ajpdis-8198	37	12	have	have	AUX
ajpdis-8198	37	13	been	be	AUX
ajpdis-8198	37	14	initiated	initiate	VERB
ajpdis-8198	37	15	,	,	PUNCT
ajpdis-8198	37	16	they	they	PRON
ajpdis-8198	37	17	remain	remain	VERB
ajpdis-8198	37	18	largely	largely	ADV
ajpdis-8198	37	19	ineffective	ineffective	ADJ
ajpdis-8198	37	20	due	due	ADJ
ajpdis-8198	37	21	to	to	ADP
ajpdis-8198	37	22	entrenched	entrench	VERB
ajpdis-8198	37	23	structural	structural	ADJ
ajpdis-8198	37	24	problems	problem	NOUN
ajpdis-8198	37	25	(	(	PUNCT
ajpdis-8198	37	26	ogunleye	ogunleye	ADJ
ajpdis-8198	37	27	,	,	PUNCT
ajpdis-8198	37	28	2016	2016	NUM
ajpdis-8198	37	29	)	)	PUNCT
ajpdis-8198	37	30	.	.	PUNCT
ajpdis-8198	38	1	this	this	DET
ajpdis-8198	38	2	study	study	NOUN
ajpdis-8198	38	3	,	,	PUNCT
ajpdis-8198	38	4	therefore	therefore	ADV
ajpdis-8198	38	5	,	,	PUNCT
ajpdis-8198	38	6	addresses	address	VERB
ajpdis-8198	38	7	the	the	DET
ajpdis-8198	38	8	inefficiency	inefficiency	NOUN
ajpdis-8198	38	9	of	of	ADP
ajpdis-8198	38	10	nigeria	nigeria	PROPN
ajpdis-8198	38	11	's	's	PART
ajpdis-8198	38	12	tax	tax	NOUN
ajpdis-8198	38	13	system	system	NOUN
ajpdis-8198	38	14	in	in	ADP
ajpdis-8198	38	15	financing	finance	VERB
ajpdis-8198	38	16	human	human	ADJ
ajpdis-8198	38	17	capital	capital	NOUN
ajpdis-8198	38	18	development	development	NOUN
ajpdis-8198	38	19	and	and	CCONJ
ajpdis-8198	38	20	aims	aim	VERB
ajpdis-8198	38	21	to	to	PART
ajpdis-8198	38	22	identify	identify	VERB
ajpdis-8198	38	23	both	both	CCONJ
ajpdis-8198	38	24	the	the	DET
ajpdis-8198	38	25	barriers	barrier	NOUN
ajpdis-8198	38	26	to	to	ADP
ajpdis-8198	38	27	and	and	CCONJ
ajpdis-8198	38	28	opportunities	opportunity	NOUN
ajpdis-8198	38	29	for	for	SCONJ
ajpdis-8198	38	30	reform	reform	NOUN
ajpdis-8198	38	31	to	to	PART
ajpdis-8198	38	32	better	well	ADV
ajpdis-8198	38	33	support	support	VERB
ajpdis-8198	38	34	education	education	NOUN
ajpdis-8198	38	35	,	,	PUNCT
ajpdis-8198	38	36	healthcare	healthcare	PROPN
ajpdis-8198	38	37	,	,	PUNCT
ajpdis-8198	38	38	and	and	CCONJ
ajpdis-8198	38	39	long	long	ADJ
ajpdis-8198	38	40	-	-	PUNCT
ajpdis-8198	38	41	term	term	NOUN
ajpdis-8198	38	42	national	national	ADJ
ajpdis-8198	38	43	development	development	NOUN
ajpdis-8198	38	44	.	.	PUNCT
ajpdis-8198	39	1	2.0	2.0	NUM
ajpdis-8198	39	2	literature	literature	PROPN
ajpdis-8198	39	3	review	review	VERB
ajpdis-8198	39	4	2.1	2.1	NUM
ajpdis-8198	39	5	conceptual	conceptual	ADJ
ajpdis-8198	39	6	literature	literature	NOUN
ajpdis-8198	39	7	2.1.1	2.1.1	NUM
ajpdis-8198	39	8	human	human	PROPN
ajpdis-8198	39	9	development	development	NOUN
ajpdis-8198	39	10	index	index	NOUN
ajpdis-8198	39	11	(	(	PUNCT
ajpdis-8198	39	12	hdi	hdi	PROPN
ajpdis-8198	39	13	)	)	PUNCT
ajpdis-8198	39	14	and	and	CCONJ
ajpdis-8198	39	15	its	its	PRON
ajpdis-8198	39	16	components	component	NOUN
ajpdis-8198	39	17	the	the	DET
ajpdis-8198	39	18	human	human	PROPN
ajpdis-8198	39	19	development	development	PROPN
ajpdis-8198	39	20	index	index	NOUN
ajpdis-8198	39	21	(	(	PUNCT
ajpdis-8198	39	22	hdi	hdi	PROPN
ajpdis-8198	39	23	)	)	PUNCT
ajpdis-8198	39	24	is	be	AUX
ajpdis-8198	39	25	a	a	DET
ajpdis-8198	39	26	composite	composite	ADJ
ajpdis-8198	39	27	index	index	NOUN
ajpdis-8198	39	28	used	use	VERB
ajpdis-8198	39	29	to	to	PART
ajpdis-8198	39	30	measure	measure	VERB
ajpdis-8198	39	31	and	and	CCONJ
ajpdis-8198	39	32	rank	rank	NOUN
ajpdis-8198	39	33	countries	country	NOUN
ajpdis-8198	39	34	based	base	VERB
ajpdis-8198	39	35	on	on	ADP
ajpdis-8198	39	36	human	human	ADJ
ajpdis-8198	39	37	development	development	NOUN
ajpdis-8198	39	38	,	,	PUNCT
ajpdis-8198	39	39	which	which	PRON
ajpdis-8198	39	40	is	be	AUX
ajpdis-8198	39	41	a	a	DET
ajpdis-8198	39	42	broader	broad	ADJ
ajpdis-8198	39	43	concept	concept	NOUN
ajpdis-8198	39	44	than	than	ADP
ajpdis-8198	39	45	simply	simply	ADV
ajpdis-8198	39	46	economic	economic	ADJ
ajpdis-8198	39	47	growth	growth	NOUN
ajpdis-8198	39	48	.	.	PUNCT
ajpdis-8198	40	1	it	it	PRON
ajpdis-8198	40	2	was	be	AUX
ajpdis-8198	40	3	introduced	introduce	VERB
ajpdis-8198	40	4	by	by	ADP
ajpdis-8198	40	5	the	the	DET
ajpdis-8198	40	6	united	united	PROPN
ajpdis-8198	40	7	nations	nations	PROPN
ajpdis-8198	40	8	development	development	PROPN
ajpdis-8198	40	9	programme	programme	PROPN
ajpdis-8198	40	10	(	(	PUNCT
ajpdis-8198	40	11	undp	undp	PROPN
ajpdis-8198	40	12	)	)	PUNCT
ajpdis-8198	40	13	in	in	ADP
ajpdis-8198	40	14	1990	1990	NUM
ajpdis-8198	40	15	as	as	ADP
ajpdis-8198	40	16	a	a	DET
ajpdis-8198	40	17	tool	tool	NOUN
ajpdis-8198	40	18	to	to	PART
ajpdis-8198	40	19	emphasize	emphasize	VERB
ajpdis-8198	40	20	that	that	SCONJ
ajpdis-8198	40	21	development	development	NOUN
ajpdis-8198	40	22	should	should	AUX
ajpdis-8198	40	23	be	be	AUX
ajpdis-8198	40	24	measured	measure	VERB
ajpdis-8198	40	25	not	not	PART
ajpdis-8198	40	26	only	only	ADV
ajpdis-8198	40	27	by	by	ADP
ajpdis-8198	40	28	economic	economic	ADJ
ajpdis-8198	40	29	factors	factor	NOUN
ajpdis-8198	40	30	such	such	ADJ
ajpdis-8198	40	31	as	as	ADP
ajpdis-8198	40	32	gdp	gdp	NOUN
ajpdis-8198	40	33	,	,	PUNCT
ajpdis-8198	40	34	but	but	CCONJ
ajpdis-8198	40	35	also	also	ADV
ajpdis-8198	40	36	by	by	ADP
ajpdis-8198	40	37	the	the	DET
ajpdis-8198	40	38	quality	quality	NOUN
ajpdis-8198	40	39	of	of	ADP
ajpdis-8198	40	40	life	life	NOUN
ajpdis-8198	40	41	and	and	CCONJ
ajpdis-8198	40	42	human	human	ADJ
ajpdis-8198	40	43	well	well	NOUN
ajpdis-8198	40	44	-	-	PUNCT
ajpdis-8198	40	45	being	being	NOUN
ajpdis-8198	40	46	.	.	PUNCT
ajpdis-8198	41	1	the	the	DET
ajpdis-8198	41	2	hdi	hdi	PROPN
ajpdis-8198	41	3	focuses	focus	VERB
ajpdis-8198	41	4	on	on	ADP
ajpdis-8198	41	5	three	three	NUM
ajpdis-8198	41	6	core	core	NOUN
ajpdis-8198	41	7	dimensions	dimension	NOUN
ajpdis-8198	41	8	:	:	PUNCT
ajpdis-8198	41	9	health	health	NOUN
ajpdis-8198	41	10	,	,	PUNCT
ajpdis-8198	41	11	education	education	NOUN
ajpdis-8198	41	12	,	,	PUNCT
ajpdis-8198	41	13	and	and	CCONJ
ajpdis-8198	41	14	standard	standard	NOUN
ajpdis-8198	41	15	of	of	ADP
ajpdis-8198	41	16	living	living	NOUN
ajpdis-8198	41	17	.	.	PUNCT
ajpdis-8198	42	1	these	these	DET
ajpdis-8198	42	2	components	component	NOUN
ajpdis-8198	42	3	collectively	collectively	ADV
ajpdis-8198	42	4	aim	aim	VERB
ajpdis-8198	42	5	to	to	ADP
ajpdis-8198	42	6	12	12	NUM
ajpdis-8198	42	7	journal	journal	NOUN
ajpdis-8198	42	8	of	of	ADP
ajpdis-8198	42	9	public	public	ADJ
ajpdis-8198	42	10	diplomacy	diplomacy	NOUN
ajpdis-8198	42	11	and	and	CCONJ
ajpdis-8198	42	12	international	international	ADJ
ajpdis-8198	42	13	studies	study	NOUN
ajpdis-8198	42	14	www	www	PROPN
ajpdis-8198	42	15	.	.	PUNCT
ajpdis-8198	43	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	43	2	capture	capture	VERB
ajpdis-8198	43	3	the	the	DET
ajpdis-8198	43	4	essential	essential	ADJ
ajpdis-8198	43	5	factors	factor	NOUN
ajpdis-8198	43	6	that	that	PRON
ajpdis-8198	43	7	contribute	contribute	VERB
ajpdis-8198	43	8	to	to	ADP
ajpdis-8198	43	9	human	human	ADJ
ajpdis-8198	43	10	flourishing	flourishing	ADJ
ajpdis-8198	43	11	and	and	CCONJ
ajpdis-8198	43	12	socio	socio	NOUN
ajpdis-8198	43	13	-	-	PUNCT
ajpdis-8198	43	14	economic	economic	ADJ
ajpdis-8198	43	15	development	development	NOUN
ajpdis-8198	43	16	.	.	PUNCT
ajpdis-8198	44	1	a	a	DET
ajpdis-8198	44	2	)	)	PUNCT
ajpdis-8198	44	3	health	health	NOUN
ajpdis-8198	44	4	:	:	PUNCT
ajpdis-8198	44	5	life	life	NOUN
ajpdis-8198	44	6	expectancy	expectancy	NOUN
ajpdis-8198	44	7	at	at	ADP
ajpdis-8198	44	8	birth	birth	NOUN
ajpdis-8198	44	9	the	the	DET
ajpdis-8198	44	10	health	health	NOUN
ajpdis-8198	44	11	dimension	dimension	NOUN
ajpdis-8198	44	12	of	of	ADP
ajpdis-8198	44	13	hdi	hdi	PROPN
ajpdis-8198	44	14	is	be	AUX
ajpdis-8198	44	15	measured	measure	VERB
ajpdis-8198	44	16	using	use	VERB
ajpdis-8198	44	17	life	life	NOUN
ajpdis-8198	44	18	expectancy	expectancy	NOUN
ajpdis-8198	44	19	at	at	ADP
ajpdis-8198	44	20	birth	birth	NOUN
ajpdis-8198	44	21	.	.	PUNCT
ajpdis-8198	45	1	life	life	NOUN
ajpdis-8198	45	2	expectancy	expectancy	NOUN
ajpdis-8198	45	3	is	be	AUX
ajpdis-8198	45	4	often	often	ADV
ajpdis-8198	45	5	used	use	VERB
ajpdis-8198	45	6	as	as	ADP
ajpdis-8198	45	7	an	an	DET
ajpdis-8198	45	8	indicator	indicator	NOUN
ajpdis-8198	45	9	of	of	ADP
ajpdis-8198	45	10	the	the	DET
ajpdis-8198	45	11	general	general	ADJ
ajpdis-8198	45	12	health	health	NOUN
ajpdis-8198	45	13	of	of	ADP
ajpdis-8198	45	14	a	a	DET
ajpdis-8198	45	15	population	population	NOUN
ajpdis-8198	45	16	and	and	CCONJ
ajpdis-8198	45	17	its	its	PRON
ajpdis-8198	45	18	access	access	NOUN
ajpdis-8198	45	19	to	to	ADP
ajpdis-8198	45	20	basic	basic	ADJ
ajpdis-8198	45	21	healthcare	healthcare	NOUN
ajpdis-8198	45	22	,	,	PUNCT
ajpdis-8198	45	23	nutrition	nutrition	NOUN
ajpdis-8198	45	24	,	,	PUNCT
ajpdis-8198	45	25	and	and	CCONJ
ajpdis-8198	45	26	other	other	ADJ
ajpdis-8198	45	27	social	social	ADJ
ajpdis-8198	45	28	services	service	NOUN
ajpdis-8198	45	29	.	.	PUNCT
ajpdis-8198	46	1	a	a	DET
ajpdis-8198	46	2	higher	high	ADJ
ajpdis-8198	46	3	life	life	NOUN
ajpdis-8198	46	4	expectancy	expectancy	NOUN
ajpdis-8198	46	5	typically	typically	ADV
ajpdis-8198	46	6	indicates	indicate	VERB
ajpdis-8198	46	7	better	well	ADJ
ajpdis-8198	46	8	healthcare	healthcare	NOUN
ajpdis-8198	46	9	systems	system	NOUN
ajpdis-8198	46	10	,	,	PUNCT
ajpdis-8198	46	11	higher	high	ADJ
ajpdis-8198	46	12	standards	standard	NOUN
ajpdis-8198	46	13	of	of	ADP
ajpdis-8198	46	14	living	living	NOUN
ajpdis-8198	46	15	,	,	PUNCT
ajpdis-8198	46	16	and	and	CCONJ
ajpdis-8198	46	17	healthier	healthy	ADJ
ajpdis-8198	46	18	living	living	NOUN
ajpdis-8198	46	19	conditions	condition	NOUN
ajpdis-8198	46	20	.	.	PUNCT
ajpdis-8198	47	1	the	the	DET
ajpdis-8198	47	2	health	health	NOUN
ajpdis-8198	47	3	aspect	aspect	NOUN
ajpdis-8198	47	4	of	of	ADP
ajpdis-8198	47	5	human	human	ADJ
ajpdis-8198	47	6	development	development	NOUN
ajpdis-8198	47	7	is	be	AUX
ajpdis-8198	47	8	crucial	crucial	ADJ
ajpdis-8198	47	9	because	because	SCONJ
ajpdis-8198	47	10	it	it	PRON
ajpdis-8198	47	11	represents	represent	VERB
ajpdis-8198	47	12	the	the	DET
ajpdis-8198	47	13	capacity	capacity	NOUN
ajpdis-8198	47	14	of	of	ADP
ajpdis-8198	47	15	individuals	individual	NOUN
ajpdis-8198	47	16	to	to	PART
ajpdis-8198	47	17	live	live	VERB
ajpdis-8198	47	18	long	long	ADJ
ajpdis-8198	47	19	and	and	CCONJ
ajpdis-8198	47	20	healthy	healthy	ADJ
ajpdis-8198	47	21	lives	life	NOUN
ajpdis-8198	47	22	,	,	PUNCT
ajpdis-8198	47	23	which	which	PRON
ajpdis-8198	47	24	is	be	AUX
ajpdis-8198	47	25	fundamental	fundamental	ADJ
ajpdis-8198	47	26	for	for	ADP
ajpdis-8198	47	27	development	development	NOUN
ajpdis-8198	47	28	.	.	PUNCT
ajpdis-8198	48	1	in	in	ADP
ajpdis-8198	48	2	fact	fact	NOUN
ajpdis-8198	48	3	,	,	PUNCT
ajpdis-8198	48	4	amartya	amartya	NOUN
ajpdis-8198	48	5	sen	sen	PROPN
ajpdis-8198	48	6	(	(	PUNCT
ajpdis-8198	48	7	1999	1999	NUM
ajpdis-8198	48	8	)	)	PUNCT
ajpdis-8198	48	9	emphasized	emphasize	VERB
ajpdis-8198	48	10	the	the	DET
ajpdis-8198	48	11	importance	importance	NOUN
ajpdis-8198	48	12	of	of	ADP
ajpdis-8198	48	13	health	health	NOUN
ajpdis-8198	48	14	as	as	ADP
ajpdis-8198	48	15	a	a	DET
ajpdis-8198	48	16	critical	critical	ADJ
ajpdis-8198	48	17	capability	capability	NOUN
ajpdis-8198	48	18	that	that	PRON
ajpdis-8198	48	19	enables	enable	VERB
ajpdis-8198	48	20	individuals	individual	NOUN
ajpdis-8198	48	21	to	to	PART
ajpdis-8198	48	22	function	function	VERB
ajpdis-8198	48	23	effectively	effectively	ADV
ajpdis-8198	48	24	in	in	ADP
ajpdis-8198	48	25	society	society	NOUN
ajpdis-8198	48	26	and	and	CCONJ
ajpdis-8198	48	27	contribute	contribute	VERB
ajpdis-8198	48	28	to	to	ADP
ajpdis-8198	48	29	economic	economic	ADJ
ajpdis-8198	48	30	development	development	NOUN
ajpdis-8198	48	31	.	.	PUNCT
ajpdis-8198	49	1	therefore	therefore	ADV
ajpdis-8198	49	2	,	,	PUNCT
ajpdis-8198	49	3	life	life	NOUN
ajpdis-8198	49	4	expectancy	expectancy	NOUN
ajpdis-8198	49	5	is	be	AUX
ajpdis-8198	49	6	a	a	DET
ajpdis-8198	49	7	direct	direct	ADJ
ajpdis-8198	49	8	measure	measure	NOUN
ajpdis-8198	49	9	of	of	ADP
ajpdis-8198	49	10	the	the	DET
ajpdis-8198	49	11	success	success	NOUN
ajpdis-8198	49	12	of	of	ADP
ajpdis-8198	49	13	a	a	DET
ajpdis-8198	49	14	nation	nation	NOUN
ajpdis-8198	49	15	in	in	ADP
ajpdis-8198	49	16	providing	provide	VERB
ajpdis-8198	49	17	healthcare	healthcare	NOUN
ajpdis-8198	49	18	and	and	CCONJ
ajpdis-8198	49	19	living	living	NOUN
ajpdis-8198	49	20	conditions	condition	NOUN
ajpdis-8198	49	21	that	that	PRON
ajpdis-8198	49	22	allow	allow	VERB
ajpdis-8198	49	23	citizens	citizen	NOUN
ajpdis-8198	49	24	to	to	PART
ajpdis-8198	49	25	live	live	VERB
ajpdis-8198	49	26	longer	long	ADJ
ajpdis-8198	49	27	,	,	PUNCT
ajpdis-8198	49	28	healthier	healthy	ADJ
ajpdis-8198	49	29	lives	life	NOUN
ajpdis-8198	49	30	.	.	PUNCT
ajpdis-8198	50	1	b	b	X
ajpdis-8198	50	2	)	)	PUNCT
ajpdis-8198	50	3	education	education	NOUN
ajpdis-8198	50	4	:	:	PUNCT
ajpdis-8198	50	5	mean	mean	ADJ
ajpdis-8198	50	6	years	year	NOUN
ajpdis-8198	50	7	of	of	ADP
ajpdis-8198	50	8	schooling	schooling	NOUN
ajpdis-8198	50	9	and	and	CCONJ
ajpdis-8198	50	10	expected	expect	VERB
ajpdis-8198	50	11	years	year	NOUN
ajpdis-8198	50	12	of	of	ADP
ajpdis-8198	50	13	schooling	school	VERB
ajpdis-8198	50	14	the	the	DET
ajpdis-8198	50	15	education	education	NOUN
ajpdis-8198	50	16	component	component	NOUN
ajpdis-8198	50	17	of	of	ADP
ajpdis-8198	50	18	hdi	hdi	PROPN
ajpdis-8198	50	19	includes	include	VERB
ajpdis-8198	50	20	two	two	NUM
ajpdis-8198	50	21	indicators	indicator	NOUN
ajpdis-8198	50	22	:	:	PUNCT
ajpdis-8198	50	23	mean	mean	ADJ
ajpdis-8198	50	24	years	year	NOUN
ajpdis-8198	50	25	of	of	ADP
ajpdis-8198	50	26	schooling	schooling	NOUN
ajpdis-8198	50	27	for	for	ADP
ajpdis-8198	50	28	adults	adult	NOUN
ajpdis-8198	50	29	aged	aged	ADJ
ajpdis-8198	50	30	25	25	NUM
ajpdis-8198	50	31	and	and	CCONJ
ajpdis-8198	50	32	older	old	ADJ
ajpdis-8198	50	33	,	,	PUNCT
ajpdis-8198	50	34	and	and	CCONJ
ajpdis-8198	50	35	expected	expect	VERB
ajpdis-8198	50	36	years	year	NOUN
ajpdis-8198	50	37	of	of	ADP
ajpdis-8198	50	38	schooling	schooling	NOUN
ajpdis-8198	50	39	for	for	ADP
ajpdis-8198	50	40	children	child	NOUN
ajpdis-8198	50	41	of	of	ADP
ajpdis-8198	50	42	school	school	NOUN
ajpdis-8198	50	43	-	-	PUNCT
ajpdis-8198	50	44	entry	entry	NOUN
ajpdis-8198	50	45	age	age	NOUN
ajpdis-8198	50	46	.	.	PUNCT
ajpdis-8198	51	1	these	these	DET
ajpdis-8198	51	2	measures	measure	NOUN
ajpdis-8198	51	3	assess	assess	VERB
ajpdis-8198	51	4	the	the	DET
ajpdis-8198	51	5	educational	educational	ADJ
ajpdis-8198	51	6	attainment	attainment	NOUN
ajpdis-8198	51	7	of	of	ADP
ajpdis-8198	51	8	the	the	DET
ajpdis-8198	51	9	population	population	NOUN
ajpdis-8198	51	10	and	and	CCONJ
ajpdis-8198	51	11	the	the	DET
ajpdis-8198	51	12	potential	potential	NOUN
ajpdis-8198	51	13	for	for	ADP
ajpdis-8198	51	14	future	future	ADJ
ajpdis-8198	51	15	generations	generation	NOUN
ajpdis-8198	51	16	to	to	PART
ajpdis-8198	51	17	receive	receive	VERB
ajpdis-8198	51	18	an	an	DET
ajpdis-8198	51	19	education	education	NOUN
ajpdis-8198	51	20	.	.	PUNCT
ajpdis-8198	52	1	education	education	NOUN
ajpdis-8198	52	2	plays	play	VERB
ajpdis-8198	52	3	a	a	DET
ajpdis-8198	52	4	critical	critical	ADJ
ajpdis-8198	52	5	role	role	NOUN
ajpdis-8198	52	6	in	in	ADP
ajpdis-8198	52	7	human	human	ADJ
ajpdis-8198	52	8	development	development	NOUN
ajpdis-8198	52	9	as	as	SCONJ
ajpdis-8198	52	10	it	it	PRON
ajpdis-8198	52	11	enhances	enhance	VERB
ajpdis-8198	52	12	people	people	NOUN
ajpdis-8198	52	13	's	's	PART
ajpdis-8198	52	14	knowledge	knowledge	NOUN
ajpdis-8198	52	15	,	,	PUNCT
ajpdis-8198	52	16	skills	skill	NOUN
ajpdis-8198	52	17	,	,	PUNCT
ajpdis-8198	52	18	and	and	CCONJ
ajpdis-8198	52	19	capabilities	capability	NOUN
ajpdis-8198	52	20	,	,	PUNCT
ajpdis-8198	52	21	thereby	thereby	ADV
ajpdis-8198	52	22	improving	improve	VERB
ajpdis-8198	52	23	their	their	PRON
ajpdis-8198	52	24	quality	quality	NOUN
ajpdis-8198	52	25	of	of	ADP
ajpdis-8198	52	26	life	life	NOUN
ajpdis-8198	52	27	and	and	CCONJ
ajpdis-8198	52	28	contributing	contribute	VERB
ajpdis-8198	52	29	to	to	ADP
ajpdis-8198	52	30	economic	economic	ADJ
ajpdis-8198	52	31	and	and	CCONJ
ajpdis-8198	52	32	social	social	ADJ
ajpdis-8198	52	33	growth	growth	NOUN
ajpdis-8198	52	34	.	.	PUNCT
ajpdis-8198	53	1	a	a	DET
ajpdis-8198	53	2	more	more	ADV
ajpdis-8198	53	3	educated	educate	VERB
ajpdis-8198	53	4	population	population	NOUN
ajpdis-8198	53	5	tends	tend	VERB
ajpdis-8198	53	6	to	to	PART
ajpdis-8198	53	7	have	have	VERB
ajpdis-8198	53	8	better	well	ADJ
ajpdis-8198	53	9	job	job	NOUN
ajpdis-8198	53	10	prospects	prospect	NOUN
ajpdis-8198	53	11	,	,	PUNCT
ajpdis-8198	53	12	higher	high	ADJ
ajpdis-8198	53	13	incomes	income	NOUN
ajpdis-8198	53	14	,	,	PUNCT
ajpdis-8198	53	15	and	and	CCONJ
ajpdis-8198	53	16	greater	great	ADJ
ajpdis-8198	53	17	participation	participation	NOUN
ajpdis-8198	53	18	in	in	ADP
ajpdis-8198	53	19	social	social	ADJ
ajpdis-8198	53	20	and	and	CCONJ
ajpdis-8198	53	21	political	political	ADJ
ajpdis-8198	53	22	activities	activity	NOUN
ajpdis-8198	53	23	(	(	PUNCT
ajpdis-8198	53	24	becker	becker	NOUN
ajpdis-8198	53	25	,	,	PUNCT
ajpdis-8198	53	26	1993	1993	NUM
ajpdis-8198	53	27	)	)	PUNCT
ajpdis-8198	53	28	.	.	PUNCT
ajpdis-8198	54	1	the	the	DET
ajpdis-8198	54	2	mean	mean	ADJ
ajpdis-8198	54	3	years	year	NOUN
ajpdis-8198	54	4	of	of	ADP
ajpdis-8198	54	5	schooling	schooling	NOUN
ajpdis-8198	54	6	measures	measure	NOUN
ajpdis-8198	54	7	the	the	DET
ajpdis-8198	54	8	past	past	ADJ
ajpdis-8198	54	9	educational	educational	ADJ
ajpdis-8198	54	10	experience	experience	NOUN
ajpdis-8198	54	11	of	of	ADP
ajpdis-8198	54	12	the	the	DET
ajpdis-8198	54	13	adult	adult	NOUN
ajpdis-8198	54	14	population	population	NOUN
ajpdis-8198	54	15	,	,	PUNCT
ajpdis-8198	54	16	while	while	SCONJ
ajpdis-8198	54	17	the	the	DET
ajpdis-8198	54	18	expected	expected	ADJ
ajpdis-8198	54	19	years	year	NOUN
ajpdis-8198	54	20	of	of	ADP
ajpdis-8198	54	21	schooling	schooling	NOUN
ajpdis-8198	54	22	reflect	reflect	VERB
ajpdis-8198	54	23	the	the	DET
ajpdis-8198	54	24	future	future	ADJ
ajpdis-8198	54	25	opportunities	opportunity	NOUN
ajpdis-8198	54	26	for	for	SCONJ
ajpdis-8198	54	27	children	child	NOUN
ajpdis-8198	54	28	to	to	PART
ajpdis-8198	54	29	receive	receive	VERB
ajpdis-8198	54	30	education	education	NOUN
ajpdis-8198	54	31	.	.	PUNCT
ajpdis-8198	55	1	education	education	NOUN
ajpdis-8198	55	2	is	be	AUX
ajpdis-8198	55	3	also	also	ADV
ajpdis-8198	55	4	seen	see	VERB
ajpdis-8198	55	5	as	as	ADP
ajpdis-8198	55	6	a	a	DET
ajpdis-8198	55	7	human	human	ADJ
ajpdis-8198	55	8	capability	capability	NOUN
ajpdis-8198	55	9	—	—	PUNCT
ajpdis-8198	55	10	a	a	DET
ajpdis-8198	55	11	means	mean	NOUN
ajpdis-8198	55	12	by	by	ADP
ajpdis-8198	55	13	which	which	PRON
ajpdis-8198	55	14	individuals	individual	NOUN
ajpdis-8198	55	15	can	can	AUX
ajpdis-8198	55	16	increase	increase	VERB
ajpdis-8198	55	17	their	their	PRON
ajpdis-8198	55	18	freedom	freedom	NOUN
ajpdis-8198	55	19	to	to	PART
ajpdis-8198	55	20	live	live	VERB
ajpdis-8198	55	21	the	the	DET
ajpdis-8198	55	22	lives	life	NOUN
ajpdis-8198	55	23	they	they	PRON
ajpdis-8198	55	24	value	value	VERB
ajpdis-8198	55	25	(	(	PUNCT
ajpdis-8198	55	26	sen	sen	PROPN
ajpdis-8198	55	27	,	,	PUNCT
ajpdis-8198	55	28	1999	1999	NUM
ajpdis-8198	55	29	)	)	PUNCT
ajpdis-8198	55	30	.	.	PUNCT
ajpdis-8198	56	1	it	it	PRON
ajpdis-8198	56	2	is	be	AUX
ajpdis-8198	56	3	often	often	ADV
ajpdis-8198	56	4	linked	link	VERB
ajpdis-8198	56	5	to	to	ADP
ajpdis-8198	56	6	improvements	improvement	NOUN
ajpdis-8198	56	7	in	in	ADP
ajpdis-8198	56	8	health	health	NOUN
ajpdis-8198	56	9	,	,	PUNCT
ajpdis-8198	56	10	income	income	NOUN
ajpdis-8198	56	11	,	,	PUNCT
ajpdis-8198	56	12	and	and	CCONJ
ajpdis-8198	56	13	social	social	ADJ
ajpdis-8198	56	14	cohesion	cohesion	NOUN
ajpdis-8198	56	15	.	.	PUNCT
ajpdis-8198	57	1	as	as	ADP
ajpdis-8198	57	2	such	such	ADJ
ajpdis-8198	57	3	,	,	PUNCT
ajpdis-8198	57	4	education	education	NOUN
ajpdis-8198	57	5	is	be	AUX
ajpdis-8198	57	6	essential	essential	ADJ
ajpdis-8198	57	7	for	for	ADP
ajpdis-8198	57	8	fostering	foster	VERB
ajpdis-8198	57	9	human	human	ADJ
ajpdis-8198	57	10	development	development	NOUN
ajpdis-8198	57	11	and	and	CCONJ
ajpdis-8198	57	12	reducing	reduce	VERB
ajpdis-8198	57	13	inequality	inequality	NOUN
ajpdis-8198	57	14	within	within	ADP
ajpdis-8198	57	15	countries	country	NOUN
ajpdis-8198	57	16	.	.	PUNCT
ajpdis-8198	58	1	world	world	PROPN
ajpdis-8198	58	2	bank	bank	PROPN
ajpdis-8198	58	3	(	(	PUNCT
ajpdis-8198	58	4	2018	2018	NUM
ajpdis-8198	58	5	)	)	PUNCT
ajpdis-8198	58	6	highlights	highlight	NOUN
ajpdis-8198	58	7	that	that	SCONJ
ajpdis-8198	58	8	education	education	NOUN
ajpdis-8198	58	9	is	be	AUX
ajpdis-8198	58	10	a	a	DET
ajpdis-8198	58	11	long	long	ADJ
ajpdis-8198	58	12	-	-	PUNCT
ajpdis-8198	58	13	term	term	NOUN
ajpdis-8198	58	14	driver	driver	NOUN
ajpdis-8198	58	15	of	of	ADP
ajpdis-8198	58	16	development	development	NOUN
ajpdis-8198	58	17	,	,	PUNCT
ajpdis-8198	58	18	improving	improve	VERB
ajpdis-8198	58	19	not	not	PART
ajpdis-8198	58	20	only	only	ADV
ajpdis-8198	58	21	the	the	DET
ajpdis-8198	58	22	quality	quality	NOUN
ajpdis-8198	58	23	of	of	ADP
ajpdis-8198	58	24	life	life	NOUN
ajpdis-8198	58	25	but	but	CCONJ
ajpdis-8198	58	26	also	also	ADV
ajpdis-8198	58	27	economic	economic	ADJ
ajpdis-8198	58	28	productivity	productivity	NOUN
ajpdis-8198	58	29	and	and	CCONJ
ajpdis-8198	58	30	social	social	ADJ
ajpdis-8198	58	31	stability	stability	NOUN
ajpdis-8198	58	32	.	.	PUNCT
ajpdis-8198	59	1	c	c	X
ajpdis-8198	59	2	)	)	PUNCT
ajpdis-8198	59	3	standard	standard	NOUN
ajpdis-8198	59	4	of	of	ADP
ajpdis-8198	59	5	living	living	NOUN
ajpdis-8198	59	6	:	:	PUNCT
ajpdis-8198	59	7	gross	gross	ADJ
ajpdis-8198	59	8	national	national	ADJ
ajpdis-8198	59	9	income	income	NOUN
ajpdis-8198	59	10	(	(	PUNCT
ajpdis-8198	59	11	gni	gni	NOUN
ajpdis-8198	59	12	)	)	PUNCT
ajpdis-8198	59	13	per	per	ADP
ajpdis-8198	59	14	capita	capita	X
ajpdis-8198	59	15	the	the	DET
ajpdis-8198	59	16	standard	standard	NOUN
ajpdis-8198	59	17	of	of	ADP
ajpdis-8198	59	18	living	living	NOUN
ajpdis-8198	59	19	dimension	dimension	NOUN
ajpdis-8198	59	20	of	of	ADP
ajpdis-8198	59	21	hdi	hdi	PROPN
ajpdis-8198	59	22	is	be	AUX
ajpdis-8198	59	23	measured	measure	VERB
ajpdis-8198	59	24	by	by	ADP
ajpdis-8198	59	25	gross	gross	ADJ
ajpdis-8198	59	26	national	national	ADJ
ajpdis-8198	59	27	income	income	NOUN
ajpdis-8198	59	28	(	(	PUNCT
ajpdis-8198	59	29	gni	gni	NOUN
ajpdis-8198	59	30	)	)	PUNCT
ajpdis-8198	59	31	per	per	ADP
ajpdis-8198	59	32	capita	capita	NOUN
ajpdis-8198	59	33	adjusted	adjust	VERB
ajpdis-8198	59	34	for	for	ADP
ajpdis-8198	59	35	purchasing	purchase	VERB
ajpdis-8198	59	36	power	power	NOUN
ajpdis-8198	59	37	parity	parity	NOUN
ajpdis-8198	59	38	(	(	PUNCT
ajpdis-8198	59	39	ppp	ppp	PROPN
ajpdis-8198	59	40	)	)	PUNCT
ajpdis-8198	59	41	.	.	PUNCT
ajpdis-8198	60	1	gni	gni	NOUN
ajpdis-8198	60	2	per	per	ADP
ajpdis-8198	60	3	capita	capita	NOUN
ajpdis-8198	60	4	reflects	reflect	VERB
ajpdis-8198	60	5	the	the	DET
ajpdis-8198	60	6	average	average	ADJ
ajpdis-8198	60	7	income	income	NOUN
ajpdis-8198	60	8	of	of	ADP
ajpdis-8198	60	9	citizens	citizen	NOUN
ajpdis-8198	60	10	and	and	CCONJ
ajpdis-8198	60	11	is	be	AUX
ajpdis-8198	60	12	an	an	DET
ajpdis-8198	60	13	important	important	ADJ
ajpdis-8198	60	14	indicator	indicator	NOUN
ajpdis-8198	60	15	of	of	ADP
ajpdis-8198	60	16	economic	economic	ADJ
ajpdis-8198	60	17	well	well	ADV
ajpdis-8198	60	18	-	-	PUNCT
ajpdis-8198	60	19	being	being	NOUN
ajpdis-8198	60	20	and	and	CCONJ
ajpdis-8198	60	21	living	living	NOUN
ajpdis-8198	60	22	standards	standard	NOUN
ajpdis-8198	60	23	.	.	PUNCT
ajpdis-8198	61	1	however	however	ADV
ajpdis-8198	61	2	,	,	PUNCT
ajpdis-8198	61	3	it	it	PRON
ajpdis-8198	61	4	is	be	AUX
ajpdis-8198	61	5	not	not	PART
ajpdis-8198	61	6	a	a	DET
ajpdis-8198	61	7	comprehensive	comprehensive	ADJ
ajpdis-8198	61	8	measure	measure	NOUN
ajpdis-8198	61	9	of	of	ADP
ajpdis-8198	61	10	development	development	NOUN
ajpdis-8198	61	11	on	on	ADP
ajpdis-8198	61	12	its	its	PRON
ajpdis-8198	61	13	own	own	ADJ
ajpdis-8198	61	14	because	because	SCONJ
ajpdis-8198	61	15	it	it	PRON
ajpdis-8198	61	16	does	do	AUX
ajpdis-8198	61	17	not	not	PART
ajpdis-8198	61	18	capture	capture	VERB
ajpdis-8198	61	19	inequalities	inequality	NOUN
ajpdis-8198	61	20	in	in	ADP
ajpdis-8198	61	21	income	income	NOUN
ajpdis-8198	61	22	distribution	distribution	NOUN
ajpdis-8198	61	23	,	,	PUNCT
ajpdis-8198	61	24	environmental	environmental	ADJ
ajpdis-8198	61	25	sustainability	sustainability	NOUN
ajpdis-8198	61	26	,	,	PUNCT
ajpdis-8198	61	27	or	or	CCONJ
ajpdis-8198	61	28	other	other	ADJ
ajpdis-8198	61	29	non	non	ADJ
ajpdis-8198	61	30	-	-	ADJ
ajpdis-8198	61	31	economic	economic	ADJ
ajpdis-8198	61	32	aspects	aspect	NOUN
ajpdis-8198	61	33	of	of	ADP
ajpdis-8198	61	34	human	human	ADJ
ajpdis-8198	61	35	well	well	NOUN
ajpdis-8198	61	36	-	-	PUNCT
ajpdis-8198	61	37	being	being	NOUN
ajpdis-8198	61	38	.	.	PUNCT
ajpdis-8198	62	1	nevertheless	nevertheless	ADV
ajpdis-8198	62	2	,	,	PUNCT
ajpdis-8198	62	3	it	it	PRON
ajpdis-8198	62	4	is	be	AUX
ajpdis-8198	62	5	an	an	DET
ajpdis-8198	62	6	essential	essential	ADJ
ajpdis-8198	62	7	component	component	NOUN
ajpdis-8198	62	8	of	of	ADP
ajpdis-8198	62	9	hdi	hdi	PROPN
ajpdis-8198	62	10	as	as	SCONJ
ajpdis-8198	62	11	it	it	PRON
ajpdis-8198	62	12	provides	provide	VERB
ajpdis-8198	62	13	a	a	DET
ajpdis-8198	62	14	basic	basic	ADJ
ajpdis-8198	62	15	measure	measure	NOUN
ajpdis-8198	62	16	of	of	ADP
ajpdis-8198	62	17	the	the	DET
ajpdis-8198	62	18	wealth	wealth	NOUN
ajpdis-8198	62	19	available	available	ADJ
ajpdis-8198	62	20	to	to	ADP
ajpdis-8198	62	21	individuals	individual	NOUN
ajpdis-8198	62	22	in	in	ADP
ajpdis-8198	62	23	a	a	DET
ajpdis-8198	62	24	given	give	VERB
ajpdis-8198	62	25	country	country	NOUN
ajpdis-8198	62	26	(	(	PUNCT
ajpdis-8198	62	27	todaro	todaro	NOUN
ajpdis-8198	62	28	&	&	CCONJ
ajpdis-8198	62	29	smith	smith	PROPN
ajpdis-8198	62	30	,	,	PUNCT
ajpdis-8198	62	31	2015	2015	NUM
ajpdis-8198	62	32	)	)	PUNCT
ajpdis-8198	62	33	.	.	PUNCT
ajpdis-8198	63	1	economic	economic	ADJ
ajpdis-8198	63	2	development	development	NOUN
ajpdis-8198	63	3	,	,	PUNCT
ajpdis-8198	63	4	as	as	SCONJ
ajpdis-8198	63	5	reflected	reflect	VERB
ajpdis-8198	63	6	in	in	ADP
ajpdis-8198	63	7	higher	high	ADJ
ajpdis-8198	63	8	gni	gni	NOUN
ajpdis-8198	63	9	per	per	ADP
ajpdis-8198	63	10	capita	capita	NOUN
ajpdis-8198	63	11	,	,	PUNCT
ajpdis-8198	63	12	is	be	AUX
ajpdis-8198	63	13	closely	closely	ADV
ajpdis-8198	63	14	tied	tie	VERB
ajpdis-8198	63	15	to	to	ADP
ajpdis-8198	63	16	improvements	improvement	NOUN
ajpdis-8198	63	17	in	in	ADP
ajpdis-8198	63	18	health	health	NOUN
ajpdis-8198	63	19	and	and	CCONJ
ajpdis-8198	63	20	education	education	NOUN
ajpdis-8198	63	21	,	,	PUNCT
ajpdis-8198	63	22	as	as	SCONJ
ajpdis-8198	63	23	greater	great	ADJ
ajpdis-8198	63	24	wealth	wealth	NOUN
ajpdis-8198	63	25	allows	allow	VERB
ajpdis-8198	63	26	for	for	ADP
ajpdis-8198	63	27	better	well	ADJ
ajpdis-8198	63	28	healthcare	healthcare	NOUN
ajpdis-8198	63	29	,	,	PUNCT
ajpdis-8198	63	30	better	well	ADJ
ajpdis-8198	63	31	access	access	NOUN
ajpdis-8198	63	32	to	to	ADP
ajpdis-8198	63	33	education	education	NOUN
ajpdis-8198	63	34	,	,	PUNCT
ajpdis-8198	63	35	and	and	CCONJ
ajpdis-8198	63	36	overall	overall	ADJ
ajpdis-8198	63	37	higher	high	ADJ
ajpdis-8198	63	38	standards	standard	NOUN
ajpdis-8198	63	39	of	of	ADP
ajpdis-8198	63	40	living	living	NOUN
ajpdis-8198	63	41	.	.	PUNCT
ajpdis-8198	64	1	however	however	ADV
ajpdis-8198	64	2	,	,	PUNCT
ajpdis-8198	64	3	the	the	DET
ajpdis-8198	64	4	relationship	relationship	NOUN
ajpdis-8198	64	5	between	between	ADP
ajpdis-8198	64	6	economic	economic	ADJ
ajpdis-8198	64	7	wealth	wealth	NOUN
ajpdis-8198	64	8	and	and	CCONJ
ajpdis-8198	64	9	human	human	ADJ
ajpdis-8198	64	10	development	development	NOUN
ajpdis-8198	64	11	is	be	AUX
ajpdis-8198	64	12	complex	complex	ADJ
ajpdis-8198	64	13	,	,	PUNCT
ajpdis-8198	64	14	as	as	SCONJ
ajpdis-8198	64	15	income	income	NOUN
ajpdis-8198	64	16	inequality	inequality	NOUN
ajpdis-8198	64	17	and	and	CCONJ
ajpdis-8198	64	18	poverty	poverty	NOUN
ajpdis-8198	64	19	can	can	AUX
ajpdis-8198	64	20	diminish	diminish	VERB
ajpdis-8198	64	21	the	the	DET
ajpdis-8198	64	22	benefits	benefit	NOUN
ajpdis-8198	64	23	of	of	ADP
ajpdis-8198	64	24	increased	increase	VERB
ajpdis-8198	64	25	national	national	ADJ
ajpdis-8198	64	26	wealth	wealth	NOUN
ajpdis-8198	64	27	(	(	PUNCT
ajpdis-8198	64	28	piketty	piketty	NOUN
ajpdis-8198	64	29	,	,	PUNCT
ajpdis-8198	64	30	2014	2014	NUM
ajpdis-8198	64	31	)	)	PUNCT
ajpdis-8198	64	32	.	.	PUNCT
ajpdis-8198	65	1	consequently	consequently	ADV
ajpdis-8198	65	2	,	,	PUNCT
ajpdis-8198	65	3	while	while	SCONJ
ajpdis-8198	65	4	gni	gni	PROPN
ajpdis-8198	65	5	per	per	ADP
ajpdis-8198	65	6	capita	capita	X
ajpdis-8198	65	7	is	be	AUX
ajpdis-8198	65	8	an	an	DET
ajpdis-8198	65	9	important	important	ADJ
ajpdis-8198	65	10	factor	factor	NOUN
ajpdis-8198	65	11	in	in	ADP
ajpdis-8198	65	12	hdi	hdi	PROPN
ajpdis-8198	65	13	,	,	PUNCT
ajpdis-8198	65	14	it	it	PRON
ajpdis-8198	65	15	must	must	AUX
ajpdis-8198	65	16	be	be	AUX
ajpdis-8198	65	17	understood	understand	VERB
ajpdis-8198	65	18	in	in	ADP
ajpdis-8198	65	19	conjunction	conjunction	NOUN
ajpdis-8198	65	20	with	with	ADP
ajpdis-8198	65	21	health	health	NOUN
ajpdis-8198	65	22	and	and	CCONJ
ajpdis-8198	65	23	education	education	NOUN
ajpdis-8198	65	24	outcomes	outcome	NOUN
ajpdis-8198	65	25	to	to	PART
ajpdis-8198	65	26	provide	provide	VERB
ajpdis-8198	65	27	a	a	DET
ajpdis-8198	65	28	more	more	ADV
ajpdis-8198	65	29	holistic	holistic	ADJ
ajpdis-8198	65	30	view	view	NOUN
ajpdis-8198	65	31	of	of	ADP
ajpdis-8198	65	32	human	human	ADJ
ajpdis-8198	65	33	development	development	NOUN
ajpdis-8198	65	34	.	.	PUNCT
ajpdis-8198	66	1	2.1.2	2.1.2	NUM
ajpdis-8198	66	2	taxation	taxation	NOUN
ajpdis-8198	66	3	and	and	CCONJ
ajpdis-8198	66	4	economic	economic	ADJ
ajpdis-8198	66	5	development	development	NOUN
ajpdis-8198	66	6	taxation	taxation	NOUN
ajpdis-8198	66	7	plays	play	VERB
ajpdis-8198	66	8	a	a	DET
ajpdis-8198	66	9	pivotal	pivotal	ADJ
ajpdis-8198	66	10	role	role	NOUN
ajpdis-8198	66	11	in	in	ADP
ajpdis-8198	66	12	the	the	DET
ajpdis-8198	66	13	economic	economic	ADJ
ajpdis-8198	66	14	development	development	NOUN
ajpdis-8198	66	15	of	of	ADP
ajpdis-8198	66	16	countries	country	NOUN
ajpdis-8198	66	17	,	,	PUNCT
ajpdis-8198	66	18	particularly	particularly	ADV
ajpdis-8198	66	19	in	in	ADP
ajpdis-8198	66	20	developing	develop	VERB
ajpdis-8198	66	21	economies	economy	NOUN
ajpdis-8198	66	22	where	where	SCONJ
ajpdis-8198	66	23	the	the	DET
ajpdis-8198	66	24	need	need	NOUN
ajpdis-8198	66	25	for	for	ADP
ajpdis-8198	66	26	public	public	ADJ
ajpdis-8198	66	27	revenue	revenue	NOUN
ajpdis-8198	66	28	to	to	PART
ajpdis-8198	66	29	finance	finance	VERB
ajpdis-8198	66	30	infrastructure	infrastructure	NOUN
ajpdis-8198	66	31	,	,	PUNCT
ajpdis-8198	66	32	education	education	NOUN
ajpdis-8198	66	33	,	,	PUNCT
ajpdis-8198	66	34	healthcare	healthcare	PROPN
ajpdis-8198	66	35	,	,	PUNCT
ajpdis-8198	66	36	and	and	CCONJ
ajpdis-8198	66	37	other	other	ADJ
ajpdis-8198	66	38	developmental	developmental	ADJ
ajpdis-8198	66	39	projects	project	NOUN
ajpdis-8198	66	40	is	be	AUX
ajpdis-8198	66	41	critical	critical	ADJ
ajpdis-8198	66	42	.	.	PUNCT
ajpdis-8198	67	1	the	the	DET
ajpdis-8198	67	2	relationship	relationship	NOUN
ajpdis-8198	67	3	between	between	ADP
ajpdis-8198	67	4	taxation	taxation	NOUN
ajpdis-8198	67	5	and	and	CCONJ
ajpdis-8198	67	6	13	13	NUM
ajpdis-8198	67	7	journal	journal	NOUN
ajpdis-8198	67	8	of	of	ADP
ajpdis-8198	67	9	public	public	ADJ
ajpdis-8198	67	10	diplomacy	diplomacy	NOUN
ajpdis-8198	67	11	and	and	CCONJ
ajpdis-8198	67	12	international	international	ADJ
ajpdis-8198	67	13	studies	study	NOUN
ajpdis-8198	67	14	www	www	PROPN
ajpdis-8198	67	15	.	.	PUNCT
ajpdis-8198	68	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	68	2	economic	economic	ADJ
ajpdis-8198	68	3	development	development	NOUN
ajpdis-8198	68	4	is	be	AUX
ajpdis-8198	68	5	multifaceted	multifacete	VERB
ajpdis-8198	68	6	,	,	PUNCT
ajpdis-8198	68	7	involving	involve	VERB
ajpdis-8198	68	8	not	not	PART
ajpdis-8198	68	9	only	only	ADV
ajpdis-8198	68	10	revenue	revenue	NOUN
ajpdis-8198	68	11	generation	generation	NOUN
ajpdis-8198	68	12	but	but	CCONJ
ajpdis-8198	68	13	also	also	ADV
ajpdis-8198	68	14	the	the	DET
ajpdis-8198	68	15	design	design	NOUN
ajpdis-8198	68	16	and	and	CCONJ
ajpdis-8198	68	17	efficiency	efficiency	NOUN
ajpdis-8198	68	18	of	of	ADP
ajpdis-8198	68	19	tax	tax	NOUN
ajpdis-8198	68	20	systems	system	NOUN
ajpdis-8198	68	21	,	,	PUNCT
ajpdis-8198	68	22	tax	tax	NOUN
ajpdis-8198	68	23	compliance	compliance	NOUN
ajpdis-8198	68	24	,	,	PUNCT
ajpdis-8198	68	25	and	and	CCONJ
ajpdis-8198	68	26	the	the	DET
ajpdis-8198	68	27	ability	ability	NOUN
ajpdis-8198	68	28	of	of	ADP
ajpdis-8198	68	29	the	the	DET
ajpdis-8198	68	30	tax	tax	NOUN
ajpdis-8198	68	31	system	system	NOUN
ajpdis-8198	68	32	to	to	PART
ajpdis-8198	68	33	support	support	VERB
ajpdis-8198	68	34	sustainable	sustainable	ADJ
ajpdis-8198	68	35	economic	economic	ADJ
ajpdis-8198	68	36	growth	growth	NOUN
ajpdis-8198	68	37	and	and	CCONJ
ajpdis-8198	68	38	social	social	ADJ
ajpdis-8198	68	39	equity	equity	NOUN
ajpdis-8198	68	40	.	.	PUNCT
ajpdis-8198	69	1	taxation	taxation	NOUN
ajpdis-8198	69	2	is	be	AUX
ajpdis-8198	69	3	one	one	NUM
ajpdis-8198	69	4	of	of	ADP
ajpdis-8198	69	5	the	the	DET
ajpdis-8198	69	6	primary	primary	ADJ
ajpdis-8198	69	7	means	mean	NOUN
ajpdis-8198	69	8	by	by	ADP
ajpdis-8198	69	9	which	which	PRON
ajpdis-8198	69	10	governments	government	NOUN
ajpdis-8198	69	11	generate	generate	VERB
ajpdis-8198	69	12	the	the	DET
ajpdis-8198	69	13	revenue	revenue	NOUN
ajpdis-8198	69	14	necessary	necessary	ADJ
ajpdis-8198	69	15	to	to	PART
ajpdis-8198	69	16	fund	fund	VERB
ajpdis-8198	69	17	public	public	ADJ
ajpdis-8198	69	18	goods	good	NOUN
ajpdis-8198	69	19	and	and	CCONJ
ajpdis-8198	69	20	services	service	NOUN
ajpdis-8198	69	21	that	that	PRON
ajpdis-8198	69	22	support	support	VERB
ajpdis-8198	69	23	economic	economic	ADJ
ajpdis-8198	69	24	development	development	NOUN
ajpdis-8198	69	25	.	.	PUNCT
ajpdis-8198	70	1	taxes	taxis	NOUN
ajpdis-8198	70	2	finance	finance	VERB
ajpdis-8198	70	3	investments	investment	NOUN
ajpdis-8198	70	4	in	in	ADP
ajpdis-8198	70	5	infrastructure	infrastructure	NOUN
ajpdis-8198	70	6	(	(	PUNCT
ajpdis-8198	70	7	such	such	ADJ
ajpdis-8198	70	8	as	as	ADP
ajpdis-8198	70	9	roads	road	NOUN
ajpdis-8198	70	10	,	,	PUNCT
ajpdis-8198	70	11	electricity	electricity	NOUN
ajpdis-8198	70	12	,	,	PUNCT
ajpdis-8198	70	13	and	and	CCONJ
ajpdis-8198	70	14	telecommunications	telecommunication	NOUN
ajpdis-8198	70	15	)	)	PUNCT
ajpdis-8198	70	16	,	,	PUNCT
ajpdis-8198	70	17	education	education	NOUN
ajpdis-8198	70	18	,	,	PUNCT
ajpdis-8198	70	19	healthcare	healthcare	PROPN
ajpdis-8198	70	20	,	,	PUNCT
ajpdis-8198	70	21	and	and	CCONJ
ajpdis-8198	70	22	social	social	ADJ
ajpdis-8198	70	23	protection	protection	NOUN
ajpdis-8198	70	24	programs	program	NOUN
ajpdis-8198	70	25	,	,	PUNCT
ajpdis-8198	70	26	all	all	PRON
ajpdis-8198	70	27	of	of	ADP
ajpdis-8198	70	28	which	which	PRON
ajpdis-8198	70	29	contribute	contribute	VERB
ajpdis-8198	70	30	to	to	ADP
ajpdis-8198	70	31	a	a	DET
ajpdis-8198	70	32	country	country	NOUN
ajpdis-8198	70	33	’s	’s	PART
ajpdis-8198	70	34	overall	overall	ADJ
ajpdis-8198	70	35	development	development	NOUN
ajpdis-8198	70	36	.	.	PUNCT
ajpdis-8198	71	1	bird	bird	NOUN
ajpdis-8198	71	2	and	and	CCONJ
ajpdis-8198	71	3	zolt	zolt	PROPN
ajpdis-8198	71	4	(	(	PUNCT
ajpdis-8198	71	5	2005	2005	NUM
ajpdis-8198	71	6	)	)	PUNCT
ajpdis-8198	71	7	argue	argue	VERB
ajpdis-8198	71	8	that	that	SCONJ
ajpdis-8198	71	9	an	an	DET
ajpdis-8198	71	10	efficient	efficient	ADJ
ajpdis-8198	71	11	and	and	CCONJ
ajpdis-8198	71	12	equitable	equitable	ADJ
ajpdis-8198	71	13	tax	tax	NOUN
ajpdis-8198	71	14	system	system	NOUN
ajpdis-8198	71	15	is	be	AUX
ajpdis-8198	71	16	essential	essential	ADJ
ajpdis-8198	71	17	for	for	ADP
ajpdis-8198	71	18	the	the	DET
ajpdis-8198	71	19	development	development	NOUN
ajpdis-8198	71	20	of	of	ADP
ajpdis-8198	71	21	both	both	CCONJ
ajpdis-8198	71	22	the	the	DET
ajpdis-8198	71	23	public	public	ADJ
ajpdis-8198	71	24	and	and	CCONJ
ajpdis-8198	71	25	private	private	ADJ
ajpdis-8198	71	26	sectors	sector	NOUN
ajpdis-8198	71	27	,	,	PUNCT
ajpdis-8198	71	28	as	as	SCONJ
ajpdis-8198	71	29	it	it	PRON
ajpdis-8198	71	30	enables	enable	VERB
ajpdis-8198	71	31	governments	government	NOUN
ajpdis-8198	71	32	to	to	PART
ajpdis-8198	71	33	finance	finance	VERB
ajpdis-8198	71	34	long	long	ADJ
ajpdis-8198	71	35	-	-	PUNCT
ajpdis-8198	71	36	term	term	NOUN
ajpdis-8198	71	37	investments	investment	NOUN
ajpdis-8198	71	38	in	in	ADP
ajpdis-8198	71	39	human	human	ADJ
ajpdis-8198	71	40	and	and	CCONJ
ajpdis-8198	71	41	physical	physical	ADJ
ajpdis-8198	71	42	capital	capital	NOUN
ajpdis-8198	71	43	.	.	PUNCT
ajpdis-8198	72	1	in	in	ADP
ajpdis-8198	72	2	the	the	DET
ajpdis-8198	72	3	context	context	NOUN
ajpdis-8198	72	4	of	of	ADP
ajpdis-8198	72	5	developing	develop	VERB
ajpdis-8198	72	6	countries	country	NOUN
ajpdis-8198	72	7	,	,	PUNCT
ajpdis-8198	72	8	tax	tax	NOUN
ajpdis-8198	72	9	revenue	revenue	NOUN
ajpdis-8198	72	10	provides	provide	VERB
ajpdis-8198	72	11	governments	government	NOUN
ajpdis-8198	72	12	with	with	ADP
ajpdis-8198	72	13	the	the	DET
ajpdis-8198	72	14	financial	financial	ADJ
ajpdis-8198	72	15	means	mean	NOUN
ajpdis-8198	72	16	to	to	PART
ajpdis-8198	72	17	address	address	VERB
ajpdis-8198	72	18	poverty	poverty	NOUN
ajpdis-8198	72	19	,	,	PUNCT
ajpdis-8198	72	20	reduce	reduce	VERB
ajpdis-8198	72	21	inequality	inequality	NOUN
ajpdis-8198	72	22	,	,	PUNCT
ajpdis-8198	72	23	and	and	CCONJ
ajpdis-8198	72	24	achieve	achieve	VERB
ajpdis-8198	72	25	sustainable	sustainable	ADJ
ajpdis-8198	72	26	development	development	NOUN
ajpdis-8198	72	27	.	.	PUNCT
ajpdis-8198	73	1	however	however	ADV
ajpdis-8198	73	2	,	,	PUNCT
ajpdis-8198	73	3	the	the	DET
ajpdis-8198	73	4	capacity	capacity	NOUN
ajpdis-8198	73	5	of	of	ADP
ajpdis-8198	73	6	a	a	DET
ajpdis-8198	73	7	nation	nation	NOUN
ajpdis-8198	73	8	to	to	PART
ajpdis-8198	73	9	effectively	effectively	ADV
ajpdis-8198	73	10	raise	raise	VERB
ajpdis-8198	73	11	revenue	revenue	NOUN
ajpdis-8198	73	12	through	through	ADP
ajpdis-8198	73	13	taxes	taxis	NOUN
ajpdis-8198	73	14	is	be	AUX
ajpdis-8198	73	15	influenced	influence	VERB
ajpdis-8198	73	16	by	by	ADP
ajpdis-8198	73	17	its	its	PRON
ajpdis-8198	73	18	tax	tax	NOUN
ajpdis-8198	73	19	base	base	NOUN
ajpdis-8198	73	20	,	,	PUNCT
ajpdis-8198	73	21	economic	economic	ADJ
ajpdis-8198	73	22	structure	structure	NOUN
ajpdis-8198	73	23	,	,	PUNCT
ajpdis-8198	73	24	and	and	CCONJ
ajpdis-8198	73	25	administrative	administrative	ADJ
ajpdis-8198	73	26	capacity	capacity	NOUN
ajpdis-8198	73	27	(	(	PUNCT
ajpdis-8198	73	28	tanzi	tanzi	NOUN
ajpdis-8198	73	29	,	,	PUNCT
ajpdis-8198	73	30	2002	2002	NUM
ajpdis-8198	73	31	)	)	PUNCT
ajpdis-8198	73	32	.	.	PUNCT
ajpdis-8198	74	1	for	for	ADP
ajpdis-8198	74	2	example	example	NOUN
ajpdis-8198	74	3	,	,	PUNCT
ajpdis-8198	74	4	countries	country	NOUN
ajpdis-8198	74	5	with	with	ADP
ajpdis-8198	74	6	a	a	DET
ajpdis-8198	74	7	large	large	ADJ
ajpdis-8198	74	8	informal	informal	ADJ
ajpdis-8198	74	9	economy	economy	NOUN
ajpdis-8198	74	10	or	or	CCONJ
ajpdis-8198	74	11	significant	significant	ADJ
ajpdis-8198	74	12	levels	level	NOUN
ajpdis-8198	74	13	of	of	ADP
ajpdis-8198	74	14	tax	tax	NOUN
ajpdis-8198	74	15	evasion	evasion	NOUN
ajpdis-8198	74	16	may	may	AUX
ajpdis-8198	74	17	struggle	struggle	VERB
ajpdis-8198	74	18	to	to	PART
ajpdis-8198	74	19	generate	generate	VERB
ajpdis-8198	74	20	sufficient	sufficient	ADJ
ajpdis-8198	74	21	tax	tax	NOUN
ajpdis-8198	74	22	revenue	revenue	NOUN
ajpdis-8198	74	23	,	,	PUNCT
ajpdis-8198	74	24	which	which	PRON
ajpdis-8198	74	25	can	can	AUX
ajpdis-8198	74	26	hinder	hinder	VERB
ajpdis-8198	74	27	development	development	NOUN
ajpdis-8198	74	28	efforts	effort	NOUN
ajpdis-8198	74	29	(	(	PUNCT
ajpdis-8198	74	30	oats	oats	NOUN
ajpdis-8198	74	31	,	,	PUNCT
ajpdis-8198	74	32	2001	2001	NUM
ajpdis-8198	74	33	)	)	PUNCT
ajpdis-8198	74	34	.	.	PUNCT
ajpdis-8198	75	1	the	the	DET
ajpdis-8198	75	2	tax	tax	NOUN
ajpdis-8198	75	3	-	-	PUNCT
ajpdis-8198	75	4	to	to	ADP
ajpdis-8198	75	5	-	-	PUNCT
ajpdis-8198	75	6	gdp	gdp	NOUN
ajpdis-8198	75	7	ratio	ratio	NOUN
ajpdis-8198	75	8	is	be	AUX
ajpdis-8198	75	9	often	often	ADV
ajpdis-8198	75	10	used	use	VERB
ajpdis-8198	75	11	as	as	ADP
ajpdis-8198	75	12	an	an	DET
ajpdis-8198	75	13	indicator	indicator	NOUN
ajpdis-8198	75	14	of	of	ADP
ajpdis-8198	75	15	a	a	DET
ajpdis-8198	75	16	country	country	NOUN
ajpdis-8198	75	17	's	's	PART
ajpdis-8198	75	18	tax	tax	NOUN
ajpdis-8198	75	19	effort	effort	NOUN
ajpdis-8198	75	20	and	and	CCONJ
ajpdis-8198	75	21	capacity	capacity	NOUN
ajpdis-8198	75	22	.	.	PUNCT
ajpdis-8198	76	1	a	a	DET
ajpdis-8198	76	2	higher	high	ADJ
ajpdis-8198	76	3	ratio	ratio	NOUN
ajpdis-8198	76	4	typically	typically	ADV
ajpdis-8198	76	5	indicates	indicate	VERB
ajpdis-8198	76	6	a	a	DET
ajpdis-8198	76	7	more	more	ADV
ajpdis-8198	76	8	developed	developed	ADJ
ajpdis-8198	76	9	,	,	PUNCT
ajpdis-8198	76	10	diversified	diversified	ADJ
ajpdis-8198	76	11	economy	economy	NOUN
ajpdis-8198	76	12	with	with	ADP
ajpdis-8198	76	13	the	the	DET
ajpdis-8198	76	14	ability	ability	NOUN
ajpdis-8198	76	15	to	to	PART
ajpdis-8198	76	16	generate	generate	VERB
ajpdis-8198	76	17	tax	tax	NOUN
ajpdis-8198	76	18	revenue	revenue	NOUN
ajpdis-8198	76	19	from	from	ADP
ajpdis-8198	76	20	various	various	ADJ
ajpdis-8198	76	21	sectors	sector	NOUN
ajpdis-8198	76	22	.	.	PUNCT
ajpdis-8198	77	1	in	in	ADP
ajpdis-8198	77	2	contrast	contrast	NOUN
ajpdis-8198	77	3	,	,	PUNCT
ajpdis-8198	77	4	lower	low	ADJ
ajpdis-8198	77	5	tax	tax	NOUN
ajpdis-8198	77	6	-	-	PUNCT
ajpdis-8198	77	7	to	to	ADP
ajpdis-8198	77	8	-	-	PUNCT
ajpdis-8198	77	9	gdp	gdp	NOUN
ajpdis-8198	77	10	ratios	ratio	NOUN
ajpdis-8198	77	11	in	in	ADP
ajpdis-8198	77	12	many	many	ADJ
ajpdis-8198	77	13	developing	develop	VERB
ajpdis-8198	77	14	countries	country	NOUN
ajpdis-8198	77	15	often	often	ADV
ajpdis-8198	77	16	reflect	reflect	VERB
ajpdis-8198	77	17	weak	weak	ADJ
ajpdis-8198	77	18	tax	tax	NOUN
ajpdis-8198	77	19	administration	administration	NOUN
ajpdis-8198	77	20	,	,	PUNCT
ajpdis-8198	77	21	limited	limited	ADJ
ajpdis-8198	77	22	economic	economic	ADJ
ajpdis-8198	77	23	diversification	diversification	NOUN
ajpdis-8198	77	24	,	,	PUNCT
ajpdis-8198	77	25	and	and	CCONJ
ajpdis-8198	77	26	high	high	ADJ
ajpdis-8198	77	27	levels	level	NOUN
ajpdis-8198	77	28	of	of	ADP
ajpdis-8198	77	29	informality	informality	NOUN
ajpdis-8198	77	30	in	in	ADP
ajpdis-8198	77	31	the	the	DET
ajpdis-8198	77	32	economy	economy	NOUN
ajpdis-8198	77	33	(	(	PUNCT
ajpdis-8198	77	34	imf	imf	PROPN
ajpdis-8198	77	35	,	,	PUNCT
ajpdis-8198	77	36	2011	2011	NUM
ajpdis-8198	77	37	)	)	PUNCT
ajpdis-8198	77	38	.	.	PUNCT
ajpdis-8198	78	1	in	in	ADP
ajpdis-8198	78	2	many	many	ADJ
ajpdis-8198	78	3	developing	develop	VERB
ajpdis-8198	78	4	countries	country	NOUN
ajpdis-8198	78	5	,	,	PUNCT
ajpdis-8198	78	6	including	include	VERB
ajpdis-8198	78	7	nigeria	nigeria	PROPN
ajpdis-8198	78	8	,	,	PUNCT
ajpdis-8198	78	9	taxation	taxation	NOUN
ajpdis-8198	78	10	is	be	AUX
ajpdis-8198	78	11	one	one	NUM
ajpdis-8198	78	12	of	of	ADP
ajpdis-8198	78	13	the	the	DET
ajpdis-8198	78	14	main	main	ADJ
ajpdis-8198	78	15	sources	source	NOUN
ajpdis-8198	78	16	of	of	ADP
ajpdis-8198	78	17	public	public	ADJ
ajpdis-8198	78	18	revenue	revenue	NOUN
ajpdis-8198	78	19	.	.	PUNCT
ajpdis-8198	79	1	however	however	ADV
ajpdis-8198	79	2	,	,	PUNCT
ajpdis-8198	79	3	there	there	PRON
ajpdis-8198	79	4	is	be	VERB
ajpdis-8198	79	5	often	often	ADV
ajpdis-8198	79	6	a	a	DET
ajpdis-8198	79	7	significant	significant	ADJ
ajpdis-8198	79	8	reliance	reliance	NOUN
ajpdis-8198	79	9	on	on	ADP
ajpdis-8198	79	10	non	non	ADJ
ajpdis-8198	79	11	-	-	ADJ
ajpdis-8198	79	12	tax	tax	ADJ
ajpdis-8198	79	13	revenue	revenue	NOUN
ajpdis-8198	79	14	sources	source	NOUN
ajpdis-8198	79	15	,	,	PUNCT
ajpdis-8198	79	16	such	such	ADJ
ajpdis-8198	79	17	as	as	ADP
ajpdis-8198	79	18	oil	oil	NOUN
ajpdis-8198	79	19	exports	export	NOUN
ajpdis-8198	79	20	.	.	PUNCT
ajpdis-8198	80	1	this	this	DET
ajpdis-8198	80	2	reliance	reliance	NOUN
ajpdis-8198	80	3	on	on	ADP
ajpdis-8198	80	4	a	a	DET
ajpdis-8198	80	5	volatile	volatile	ADJ
ajpdis-8198	80	6	commodity	commodity	NOUN
ajpdis-8198	80	7	has	have	AUX
ajpdis-8198	80	8	made	make	VERB
ajpdis-8198	80	9	nigeria	nigeria	PRON
ajpdis-8198	80	10	’s	’s	PART
ajpdis-8198	80	11	economy	economy	NOUN
ajpdis-8198	80	12	highly	highly	ADV
ajpdis-8198	80	13	vulnerable	vulnerable	ADJ
ajpdis-8198	80	14	to	to	ADP
ajpdis-8198	80	15	fluctuations	fluctuation	NOUN
ajpdis-8198	80	16	in	in	ADP
ajpdis-8198	80	17	global	global	ADJ
ajpdis-8198	80	18	oil	oil	NOUN
ajpdis-8198	80	19	prices	price	NOUN
ajpdis-8198	80	20	,	,	PUNCT
ajpdis-8198	80	21	often	often	ADV
ajpdis-8198	80	22	leading	lead	VERB
ajpdis-8198	80	23	to	to	ADP
ajpdis-8198	80	24	underfunding	underfunding	NOUN
ajpdis-8198	80	25	of	of	ADP
ajpdis-8198	80	26	essential	essential	ADJ
ajpdis-8198	80	27	services	service	NOUN
ajpdis-8198	80	28	and	and	CCONJ
ajpdis-8198	80	29	sectors	sector	NOUN
ajpdis-8198	80	30	,	,	PUNCT
ajpdis-8198	80	31	including	include	VERB
ajpdis-8198	80	32	those	those	PRON
ajpdis-8198	80	33	that	that	PRON
ajpdis-8198	80	34	contribute	contribute	VERB
ajpdis-8198	80	35	to	to	ADP
ajpdis-8198	80	36	human	human	ADJ
ajpdis-8198	80	37	capital	capital	NOUN
ajpdis-8198	80	38	development	development	NOUN
ajpdis-8198	80	39	(	(	PUNCT
ajpdis-8198	80	40	ogunleye	ogunleye	PROPN
ajpdis-8198	80	41	,	,	PUNCT
ajpdis-8198	80	42	2016	2016	NUM
ajpdis-8198	80	43	)	)	PUNCT
ajpdis-8198	80	44	.	.	PUNCT
ajpdis-8198	81	1	as	as	ADP
ajpdis-8198	81	2	a	a	DET
ajpdis-8198	81	3	result	result	NOUN
ajpdis-8198	81	4	,	,	PUNCT
ajpdis-8198	81	5	the	the	DET
ajpdis-8198	81	6	tax	tax	NOUN
ajpdis-8198	81	7	system	system	NOUN
ajpdis-8198	81	8	in	in	ADP
ajpdis-8198	81	9	nigeria	nigeria	PROPN
ajpdis-8198	81	10	needs	need	VERB
ajpdis-8198	81	11	to	to	PART
ajpdis-8198	81	12	be	be	AUX
ajpdis-8198	81	13	reformed	reform	VERB
ajpdis-8198	81	14	and	and	CCONJ
ajpdis-8198	81	15	expanded	expand	VERB
ajpdis-8198	81	16	to	to	PART
ajpdis-8198	81	17	create	create	VERB
ajpdis-8198	81	18	a	a	DET
ajpdis-8198	81	19	more	more	ADV
ajpdis-8198	81	20	diversified	diversified	ADJ
ajpdis-8198	81	21	and	and	CCONJ
ajpdis-8198	81	22	sustainable	sustainable	ADJ
ajpdis-8198	81	23	revenue	revenue	NOUN
ajpdis-8198	81	24	base	base	NOUN
ajpdis-8198	81	25	that	that	PRON
ajpdis-8198	81	26	can	can	AUX
ajpdis-8198	81	27	better	well	ADV
ajpdis-8198	81	28	support	support	VERB
ajpdis-8198	81	29	the	the	DET
ajpdis-8198	81	30	development	development	NOUN
ajpdis-8198	81	31	of	of	ADP
ajpdis-8198	81	32	human	human	ADJ
ajpdis-8198	81	33	capital	capital	NOUN
ajpdis-8198	81	34	.	.	PUNCT
ajpdis-8198	82	1	2.3	2.3	NUM
ajpdis-8198	82	2	empirical	empirical	ADJ
ajpdis-8198	82	3	literature	literature	NOUN
ajpdis-8198	82	4	oloyede	oloyede	NOUN
ajpdis-8198	82	5	&	&	CCONJ
ajpdis-8198	82	6	adeyemi	adeyemi	ADV
ajpdis-8198	82	7	,	,	PUNCT
ajpdis-8198	82	8	(	(	PUNCT
ajpdis-8198	82	9	2025	2025	NUM
ajpdis-8198	82	10	)	)	PUNCT
ajpdis-8198	82	11	,	,	PUNCT
ajpdis-8198	82	12	carried	carry	VERB
ajpdis-8198	82	13	out	out	ADP
ajpdis-8198	82	14	a	a	DET
ajpdis-8198	82	15	study	study	NOUN
ajpdis-8198	82	16	titled	title	VERB
ajpdis-8198	82	17	,	,	PUNCT
ajpdis-8198	82	18	the	the	DET
ajpdis-8198	82	19	effect	effect	NOUN
ajpdis-8198	82	20	of	of	ADP
ajpdis-8198	82	21	taxation	taxation	NOUN
ajpdis-8198	82	22	on	on	ADP
ajpdis-8198	82	23	human	human	ADJ
ajpdis-8198	82	24	capital	capital	NOUN
ajpdis-8198	82	25	development	development	NOUN
ajpdis-8198	82	26	in	in	ADP
ajpdis-8198	82	27	nigeria	nigeria	PROPN
ajpdis-8198	82	28	:	:	PUNCT
ajpdis-8198	82	29	an	an	DET
ajpdis-8198	82	30	empirical	empirical	ADJ
ajpdis-8198	82	31	investigation	investigation	NOUN
ajpdis-8198	82	32	.	.	PUNCT
ajpdis-8198	83	1	the	the	DET
ajpdis-8198	83	2	objective	objective	NOUN
ajpdis-8198	83	3	was	be	AUX
ajpdis-8198	83	4	to	to	PART
ajpdis-8198	83	5	assess	assess	VERB
ajpdis-8198	83	6	the	the	DET
ajpdis-8198	83	7	relationship	relationship	NOUN
ajpdis-8198	83	8	between	between	ADP
ajpdis-8198	83	9	tax	tax	NOUN
ajpdis-8198	83	10	revenue	revenue	NOUN
ajpdis-8198	83	11	and	and	CCONJ
ajpdis-8198	83	12	human	human	ADJ
ajpdis-8198	83	13	capital	capital	NOUN
ajpdis-8198	83	14	development	development	NOUN
ajpdis-8198	83	15	,	,	PUNCT
ajpdis-8198	83	16	focusing	focus	VERB
ajpdis-8198	83	17	on	on	ADP
ajpdis-8198	83	18	education	education	NOUN
ajpdis-8198	83	19	and	and	CCONJ
ajpdis-8198	83	20	healthcare	healthcare	PROPN
ajpdis-8198	83	21	.	.	PUNCT
ajpdis-8198	84	1	their	their	PRON
ajpdis-8198	84	2	study	study	NOUN
ajpdis-8198	84	3	spanned	span	VERB
ajpdis-8198	84	4	from	from	ADP
ajpdis-8198	84	5	2000–2023	2000–2023	NUM
ajpdis-8198	84	6	.	.	PUNCT
ajpdis-8198	85	1	the	the	DET
ajpdis-8198	85	2	following	follow	VERB
ajpdis-8198	85	3	variables	variable	NOUN
ajpdis-8198	85	4	of	of	ADP
ajpdis-8198	85	5	interest	interest	NOUN
ajpdis-8198	85	6	were	be	AUX
ajpdis-8198	85	7	used	use	VERB
ajpdis-8198	85	8	for	for	ADP
ajpdis-8198	85	9	the	the	DET
ajpdis-8198	85	10	study	study	NOUN
ajpdis-8198	85	11	:	:	PUNCT
ajpdis-8198	85	12	tax	tax	NOUN
ajpdis-8198	85	13	revenue	revenue	NOUN
ajpdis-8198	85	14	,	,	PUNCT
ajpdis-8198	85	15	education	education	NOUN
ajpdis-8198	85	16	expenditure	expenditure	NOUN
ajpdis-8198	85	17	,	,	PUNCT
ajpdis-8198	85	18	healthcare	healthcare	NOUN
ajpdis-8198	85	19	expenditure	expenditure	NOUN
ajpdis-8198	85	20	,	,	PUNCT
ajpdis-8198	85	21	literacy	literacy	NOUN
ajpdis-8198	85	22	rates	rate	NOUN
ajpdis-8198	85	23	,	,	PUNCT
ajpdis-8198	85	24	life	life	NOUN
ajpdis-8198	85	25	expectancy	expectancy	NOUN
ajpdis-8198	85	26	.	.	PUNCT
ajpdis-8198	86	1	method	method	NOUN
ajpdis-8198	86	2	of	of	ADP
ajpdis-8198	86	3	analysis	analysis	NOUN
ajpdis-8198	86	4	was	be	AUX
ajpdis-8198	86	5	autoregressive	autoregressive	ADJ
ajpdis-8198	86	6	distributed	distribute	VERB
ajpdis-8198	86	7	lag	lag	NOUN
ajpdis-8198	86	8	(	(	PUNCT
ajpdis-8198	86	9	ardl	ardl	NOUN
ajpdis-8198	86	10	)	)	PUNCT
ajpdis-8198	86	11	model	model	NOUN
ajpdis-8198	86	12	.	.	PUNCT
ajpdis-8198	87	1	the	the	DET
ajpdis-8198	87	2	study	study	NOUN
ajpdis-8198	87	3	found	find	VERB
ajpdis-8198	87	4	that	that	SCONJ
ajpdis-8198	87	5	tax	tax	NOUN
ajpdis-8198	87	6	revenue	revenue	NOUN
ajpdis-8198	87	7	has	have	VERB
ajpdis-8198	87	8	a	a	DET
ajpdis-8198	87	9	positive	positive	ADJ
ajpdis-8198	87	10	impact	impact	NOUN
ajpdis-8198	87	11	on	on	ADP
ajpdis-8198	87	12	both	both	CCONJ
ajpdis-8198	87	13	education	education	NOUN
ajpdis-8198	87	14	and	and	CCONJ
ajpdis-8198	87	15	healthcare	healthcare	NOUN
ajpdis-8198	87	16	outcomes	outcome	NOUN
ajpdis-8198	87	17	,	,	PUNCT
ajpdis-8198	87	18	with	with	SCONJ
ajpdis-8198	87	19	a	a	DET
ajpdis-8198	87	20	notable	notable	ADJ
ajpdis-8198	87	21	improvement	improvement	NOUN
ajpdis-8198	87	22	in	in	ADP
ajpdis-8198	87	23	literacy	literacy	NOUN
ajpdis-8198	87	24	rates	rate	NOUN
ajpdis-8198	87	25	and	and	CCONJ
ajpdis-8198	87	26	life	life	NOUN
ajpdis-8198	87	27	expectancy	expectancy	NOUN
ajpdis-8198	87	28	as	as	ADP
ajpdis-8198	87	29	government	government	NOUN
ajpdis-8198	87	30	spending	spending	NOUN
ajpdis-8198	87	31	in	in	ADP
ajpdis-8198	87	32	these	these	DET
ajpdis-8198	87	33	sectors	sector	NOUN
ajpdis-8198	87	34	increased	increase	VERB
ajpdis-8198	87	35	.	.	PUNCT
ajpdis-8198	88	1	however	however	ADV
ajpdis-8198	88	2	,	,	PUNCT
ajpdis-8198	88	3	challenges	challenge	NOUN
ajpdis-8198	88	4	in	in	ADP
ajpdis-8198	88	5	efficient	efficient	ADJ
ajpdis-8198	88	6	tax	tax	NOUN
ajpdis-8198	88	7	collection	collection	NOUN
ajpdis-8198	88	8	and	and	CCONJ
ajpdis-8198	88	9	corruption	corruption	NOUN
ajpdis-8198	88	10	were	be	AUX
ajpdis-8198	88	11	cited	cite	VERB
ajpdis-8198	88	12	as	as	ADP
ajpdis-8198	88	13	significant	significant	ADJ
ajpdis-8198	88	14	barriers	barrier	NOUN
ajpdis-8198	88	15	.	.	PUNCT
ajpdis-8198	89	1	from	from	ADP
ajpdis-8198	89	2	the	the	DET
ajpdis-8198	89	3	findings	finding	NOUN
ajpdis-8198	89	4	,	,	PUNCT
ajpdis-8198	89	5	the	the	DET
ajpdis-8198	89	6	study	study	NOUN
ajpdis-8198	89	7	recommended	recommend	VERB
ajpdis-8198	89	8	strengthening	strengthen	VERB
ajpdis-8198	89	9	the	the	DET
ajpdis-8198	89	10	tax	tax	NOUN
ajpdis-8198	89	11	administration	administration	NOUN
ajpdis-8198	89	12	system	system	NOUN
ajpdis-8198	89	13	and	and	CCONJ
ajpdis-8198	89	14	improving	improve	VERB
ajpdis-8198	89	15	transparency	transparency	NOUN
ajpdis-8198	89	16	in	in	ADP
ajpdis-8198	89	17	government	government	NOUN
ajpdis-8198	89	18	spending	spending	NOUN
ajpdis-8198	89	19	to	to	PART
ajpdis-8198	89	20	ensure	ensure	VERB
ajpdis-8198	89	21	that	that	SCONJ
ajpdis-8198	89	22	tax	tax	NOUN
ajpdis-8198	89	23	revenues	revenue	NOUN
ajpdis-8198	89	24	are	be	AUX
ajpdis-8198	89	25	efficiently	efficiently	ADV
ajpdis-8198	89	26	allocated	allocate	VERB
ajpdis-8198	89	27	to	to	ADP
ajpdis-8198	89	28	human	human	ADJ
ajpdis-8198	89	29	capital	capital	NOUN
ajpdis-8198	89	30	development	development	NOUN
ajpdis-8198	89	31	.	.	PUNCT
ajpdis-8198	90	1	however	however	ADV
ajpdis-8198	90	2	,	,	PUNCT
ajpdis-8198	90	3	the	the	DET
ajpdis-8198	90	4	limitation	limitation	NOUN
ajpdis-8198	90	5	of	of	ADP
ajpdis-8198	90	6	the	the	DET
ajpdis-8198	90	7	study	study	NOUN
ajpdis-8198	90	8	was	be	AUX
ajpdis-8198	90	9	its	its	PRON
ajpdis-8198	90	10	reliance	reliance	NOUN
ajpdis-8198	90	11	on	on	ADP
ajpdis-8198	90	12	national	national	ADJ
ajpdis-8198	90	13	-	-	PUNCT
ajpdis-8198	90	14	level	level	NOUN
ajpdis-8198	90	15	data	datum	NOUN
ajpdis-8198	90	16	,	,	PUNCT
ajpdis-8198	90	17	which	which	PRON
ajpdis-8198	90	18	might	might	AUX
ajpdis-8198	90	19	not	not	PART
ajpdis-8198	90	20	capture	capture	VERB
ajpdis-8198	90	21	local	local	ADJ
ajpdis-8198	90	22	variations	variation	NOUN
ajpdis-8198	90	23	in	in	ADP
ajpdis-8198	90	24	human	human	ADJ
ajpdis-8198	90	25	capital	capital	NOUN
ajpdis-8198	90	26	outcomes	outcome	NOUN
ajpdis-8198	90	27	.	.	PUNCT
ajpdis-8198	91	1	a	a	DET
ajpdis-8198	91	2	more	more	ADV
ajpdis-8198	91	3	regional	regional	ADJ
ajpdis-8198	91	4	approach	approach	NOUN
ajpdis-8198	91	5	could	could	AUX
ajpdis-8198	91	6	have	have	AUX
ajpdis-8198	91	7	provided	provide	VERB
ajpdis-8198	91	8	deeper	deep	ADJ
ajpdis-8198	91	9	insights	insight	NOUN
ajpdis-8198	91	10	into	into	ADP
ajpdis-8198	91	11	the	the	DET
ajpdis-8198	91	12	disparities	disparity	NOUN
ajpdis-8198	91	13	across	across	ADP
ajpdis-8198	91	14	different	different	ADJ
ajpdis-8198	91	15	states	state	NOUN
ajpdis-8198	91	16	.	.	PUNCT
ajpdis-8198	92	1	olatunji	olatunji	PROPN
ajpdis-8198	92	2	,	,	PUNCT
ajpdis-8198	92	3	(	(	PUNCT
ajpdis-8198	92	4	2024	2024	NUM
ajpdis-8198	92	5	)	)	PUNCT
ajpdis-8198	92	6	,	,	PUNCT
ajpdis-8198	92	7	titled	title	VERB
ajpdis-8198	92	8	his	his	PRON
ajpdis-8198	92	9	work	work	NOUN
ajpdis-8198	92	10	taxation	taxation	NOUN
ajpdis-8198	92	11	,	,	PUNCT
ajpdis-8198	92	12	governance	governance	NOUN
ajpdis-8198	92	13	,	,	PUNCT
ajpdis-8198	92	14	and	and	CCONJ
ajpdis-8198	92	15	human	human	ADJ
ajpdis-8198	92	16	capital	capital	NOUN
ajpdis-8198	92	17	development	development	NOUN
ajpdis-8198	92	18	:	:	PUNCT
ajpdis-8198	92	19	a	a	DET
ajpdis-8198	92	20	case	case	NOUN
ajpdis-8198	92	21	study	study	NOUN
ajpdis-8198	92	22	of	of	ADP
ajpdis-8198	92	23	nigeria	nigeria	PROPN
ajpdis-8198	92	24	.	.	PUNCT
ajpdis-8198	93	1	the	the	DET
ajpdis-8198	93	2	broad	broad	ADJ
ajpdis-8198	93	3	objective	objective	NOUN
ajpdis-8198	93	4	was	be	AUX
ajpdis-8198	93	5	to	to	PART
ajpdis-8198	93	6	investigate	investigate	VERB
ajpdis-8198	93	7	the	the	DET
ajpdis-8198	93	8	role	role	NOUN
ajpdis-8198	93	9	of	of	ADP
ajpdis-8198	93	10	governance	governance	NOUN
ajpdis-8198	93	11	in	in	ADP
ajpdis-8198	93	12	the	the	DET
ajpdis-8198	93	13	effectiveness	effectiveness	NOUN
ajpdis-8198	93	14	of	of	ADP
ajpdis-8198	93	15	taxation	taxation	NOUN
ajpdis-8198	93	16	on	on	ADP
ajpdis-8198	93	17	human	human	ADJ
ajpdis-8198	93	18	capital	capital	NOUN
ajpdis-8198	93	19	development	development	NOUN
ajpdis-8198	93	20	.	.	PUNCT
ajpdis-8198	94	1	the	the	DET
ajpdis-8198	94	2	time	time	NOUN
ajpdis-8198	94	3	scope	scope	NOUN
ajpdis-8198	94	4	from	from	ADP
ajpdis-8198	94	5	2000–2023	2000–2023	NUM
ajpdis-8198	94	6	for	for	ADP
ajpdis-8198	94	7	variables	variable	NOUN
ajpdis-8198	94	8	such	such	ADJ
ajpdis-8198	94	9	as	as	ADP
ajpdis-8198	94	10	;	;	PUNCT
ajpdis-8198	94	11	tax	tax	NOUN
ajpdis-8198	94	12	revenue	revenue	NOUN
ajpdis-8198	94	13	,	,	PUNCT
ajpdis-8198	94	14	governance	governance	NOUN
ajpdis-8198	94	15	indicators	indicator	NOUN
ajpdis-8198	94	16	(	(	PUNCT
ajpdis-8198	94	17	corruption	corruption	NOUN
ajpdis-8198	94	18	,	,	PUNCT
ajpdis-8198	94	19	transparency	transparency	NOUN
ajpdis-8198	94	20	)	)	PUNCT
ajpdis-8198	94	21	,	,	PUNCT
ajpdis-8198	94	22	education	education	NOUN
ajpdis-8198	94	23	expenditure	expenditure	NOUN
ajpdis-8198	94	24	,	,	PUNCT
ajpdis-8198	94	25	healthcare	healthcare	NOUN
ajpdis-8198	94	26	expenditure	expenditure	NOUN
ajpdis-8198	94	27	,	,	PUNCT
ajpdis-8198	94	28	human	human	ADJ
ajpdis-8198	94	29	capital	capital	NOUN
ajpdis-8198	94	30	indicators	indicator	NOUN
ajpdis-8198	94	31	(	(	PUNCT
ajpdis-8198	94	32	life	life	NOUN
ajpdis-8198	94	33	expectancy	expectancy	NOUN
ajpdis-8198	94	34	,	,	PUNCT
ajpdis-8198	94	35	literacy	literacy	NOUN
ajpdis-8198	94	36	rates	rate	NOUN
ajpdis-8198	94	37	)	)	PUNCT
ajpdis-8198	94	38	were	be	AUX
ajpdis-8198	94	39	used	use	VERB
ajpdis-8198	94	40	.	.	PUNCT
ajpdis-8198	95	1	method	method	NOUN
ajpdis-8198	95	2	of	of	ADP
ajpdis-8198	95	3	analysis	analysis	NOUN
ajpdis-8198	95	4	was	be	AUX
ajpdis-8198	95	5	generalized	generalized	ADJ
ajpdis-8198	95	6	method	method	NOUN
ajpdis-8198	95	7	of	of	ADP
ajpdis-8198	95	8	moments	moment	NOUN
ajpdis-8198	95	9	(	(	PUNCT
ajpdis-8198	95	10	gmm	gmm	NOUN
ajpdis-8198	95	11	)	)	PUNCT
ajpdis-8198	95	12	.	.	PUNCT
ajpdis-8198	96	1	the	the	DET
ajpdis-8198	96	2	study	study	NOUN
ajpdis-8198	96	3	found	find	VERB
ajpdis-8198	96	4	14	14	NUM
ajpdis-8198	96	5	journal	journal	NOUN
ajpdis-8198	96	6	of	of	ADP
ajpdis-8198	96	7	public	public	ADJ
ajpdis-8198	96	8	diplomacy	diplomacy	NOUN
ajpdis-8198	96	9	and	and	CCONJ
ajpdis-8198	96	10	international	international	ADJ
ajpdis-8198	96	11	studies	study	NOUN
ajpdis-8198	96	12	www	www	PROPN
ajpdis-8198	96	13	.	.	PROPN
ajpdis-8198	97	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	97	2	that	that	DET
ajpdis-8198	97	3	governance	governance	NOUN
ajpdis-8198	97	4	quality	quality	NOUN
ajpdis-8198	97	5	was	be	AUX
ajpdis-8198	97	6	a	a	DET
ajpdis-8198	97	7	critical	critical	ADJ
ajpdis-8198	97	8	factor	factor	NOUN
ajpdis-8198	97	9	in	in	ADP
ajpdis-8198	97	10	determining	determine	VERB
ajpdis-8198	97	11	the	the	DET
ajpdis-8198	97	12	effectiveness	effectiveness	NOUN
ajpdis-8198	97	13	of	of	ADP
ajpdis-8198	97	14	tax	tax	NOUN
ajpdis-8198	97	15	revenue	revenue	NOUN
ajpdis-8198	97	16	in	in	ADP
ajpdis-8198	97	17	promoting	promote	VERB
ajpdis-8198	97	18	human	human	ADJ
ajpdis-8198	97	19	capital	capital	NOUN
ajpdis-8198	97	20	development	development	NOUN
ajpdis-8198	97	21	.	.	PUNCT
ajpdis-8198	98	1	countries	country	NOUN
ajpdis-8198	98	2	with	with	ADP
ajpdis-8198	98	3	better	well	ADJ
ajpdis-8198	98	4	governance	governance	NOUN
ajpdis-8198	98	5	systems	system	NOUN
ajpdis-8198	98	6	saw	see	VERB
ajpdis-8198	98	7	more	more	ADV
ajpdis-8198	98	8	significant	significant	ADJ
ajpdis-8198	98	9	improvements	improvement	NOUN
ajpdis-8198	98	10	in	in	ADP
ajpdis-8198	98	11	education	education	NOUN
ajpdis-8198	98	12	and	and	CCONJ
ajpdis-8198	98	13	healthcare	healthcare	NOUN
ajpdis-8198	98	14	outcomes	outcome	NOUN
ajpdis-8198	98	15	from	from	ADP
ajpdis-8198	98	16	tax	tax	NOUN
ajpdis-8198	98	17	revenues	revenue	NOUN
ajpdis-8198	98	18	.	.	PUNCT
ajpdis-8198	99	1	recommendations	recommendation	NOUN
ajpdis-8198	99	2	includes	include	VERB
ajpdis-8198	99	3	improving	improve	VERB
ajpdis-8198	99	4	institutional	institutional	ADJ
ajpdis-8198	99	5	capacity	capacity	NOUN
ajpdis-8198	99	6	,	,	PUNCT
ajpdis-8198	99	7	reducing	reduce	VERB
ajpdis-8198	99	8	corruption	corruption	NOUN
ajpdis-8198	99	9	,	,	PUNCT
ajpdis-8198	99	10	and	and	CCONJ
ajpdis-8198	99	11	strengthening	strengthen	VERB
ajpdis-8198	99	12	governance	governance	NOUN
ajpdis-8198	99	13	to	to	PART
ajpdis-8198	99	14	ensure	ensure	VERB
ajpdis-8198	99	15	that	that	SCONJ
ajpdis-8198	99	16	tax	tax	NOUN
ajpdis-8198	99	17	revenues	revenue	NOUN
ajpdis-8198	99	18	are	be	AUX
ajpdis-8198	99	19	effectively	effectively	ADV
ajpdis-8198	99	20	used	use	VERB
ajpdis-8198	99	21	for	for	ADP
ajpdis-8198	99	22	human	human	ADJ
ajpdis-8198	99	23	capital	capital	NOUN
ajpdis-8198	99	24	development	development	NOUN
ajpdis-8198	99	25	.	.	PUNCT
ajpdis-8198	100	1	however	however	ADV
ajpdis-8198	100	2	,	,	PUNCT
ajpdis-8198	100	3	the	the	DET
ajpdis-8198	100	4	study	study	NOUN
ajpdis-8198	100	5	focuses	focus	VERB
ajpdis-8198	100	6	predominantly	predominantly	ADV
ajpdis-8198	100	7	on	on	ADP
ajpdis-8198	100	8	governance	governance	NOUN
ajpdis-8198	100	9	and	and	CCONJ
ajpdis-8198	100	10	does	do	AUX
ajpdis-8198	100	11	not	not	PART
ajpdis-8198	100	12	adequately	adequately	ADV
ajpdis-8198	100	13	address	address	VERB
ajpdis-8198	100	14	other	other	ADJ
ajpdis-8198	100	15	socio	socio	NOUN
ajpdis-8198	100	16	-	-	PUNCT
ajpdis-8198	100	17	economic	economic	ADJ
ajpdis-8198	100	18	factors	factor	NOUN
ajpdis-8198	100	19	that	that	PRON
ajpdis-8198	100	20	could	could	AUX
ajpdis-8198	100	21	influence	influence	VERB
ajpdis-8198	100	22	the	the	DET
ajpdis-8198	100	23	use	use	NOUN
ajpdis-8198	100	24	of	of	ADP
ajpdis-8198	100	25	tax	tax	NOUN
ajpdis-8198	100	26	revenue	revenue	NOUN
ajpdis-8198	100	27	in	in	ADP
ajpdis-8198	100	28	human	human	ADJ
ajpdis-8198	100	29	capital	capital	NOUN
ajpdis-8198	100	30	development	development	NOUN
ajpdis-8198	100	31	.	.	PUNCT
ajpdis-8198	101	1	oyegun	oyegun	PROPN
ajpdis-8198	101	2	&	&	CCONJ
ajpdis-8198	101	3	ugochukwu	ugochukwu	PROPN
ajpdis-8198	101	4	(	(	PUNCT
ajpdis-8198	101	5	2023	2023	NUM
ajpdis-8198	101	6	)	)	PUNCT
ajpdis-8198	101	7	,	,	PUNCT
ajpdis-8198	101	8	carried	carry	VERB
ajpdis-8198	101	9	out	out	ADP
ajpdis-8198	101	10	to	to	PART
ajpdis-8198	101	11	investigate	investigate	VERB
ajpdis-8198	101	12	the	the	DET
ajpdis-8198	101	13	impact	impact	NOUN
ajpdis-8198	101	14	of	of	ADP
ajpdis-8198	101	15	taxation	taxation	NOUN
ajpdis-8198	101	16	on	on	ADP
ajpdis-8198	101	17	economic	economic	ADJ
ajpdis-8198	101	18	growth	growth	NOUN
ajpdis-8198	101	19	in	in	ADP
ajpdis-8198	101	20	nigeria	nigeria	PROPN
ajpdis-8198	101	21	.	.	PUNCT
ajpdis-8198	102	1	four	four	NUM
ajpdis-8198	102	2	hypotheses	hypothesis	NOUN
ajpdis-8198	102	3	were	be	AUX
ajpdis-8198	102	4	stated	state	VERB
ajpdis-8198	102	5	and	and	CCONJ
ajpdis-8198	102	6	tested	test	VERB
ajpdis-8198	102	7	.	.	PUNCT
ajpdis-8198	103	1	the	the	DET
ajpdis-8198	103	2	study	study	NOUN
ajpdis-8198	103	3	used	use	VERB
ajpdis-8198	103	4	mostly	mostly	ADV
ajpdis-8198	103	5	secondary	secondary	ADJ
ajpdis-8198	103	6	data	datum	NOUN
ajpdis-8198	103	7	from	from	ADP
ajpdis-8198	103	8	the	the	DET
ajpdis-8198	103	9	central	central	ADJ
ajpdis-8198	103	10	bank	bank	PROPN
ajpdis-8198	103	11	of	of	ADP
ajpdis-8198	103	12	nigeria	nigeria	PROPN
ajpdis-8198	103	13	bulletin	bulletin	PROPN
ajpdis-8198	103	14	(	(	PUNCT
ajpdis-8198	103	15	cbn	cbn	PROPN
ajpdis-8198	103	16	)	)	PUNCT
ajpdis-8198	103	17	and	and	CCONJ
ajpdis-8198	103	18	reports	report	NOUN
ajpdis-8198	103	19	from	from	ADP
ajpdis-8198	103	20	federal	federal	PROPN
ajpdis-8198	103	21	inland	inland	ADJ
ajpdis-8198	103	22	revenue	revenue	NOUN
ajpdis-8198	103	23	for	for	ADP
ajpdis-8198	103	24	the	the	DET
ajpdis-8198	103	25	period	period	NOUN
ajpdis-8198	103	26	of	of	ADP
ajpdis-8198	103	27	29	29	NUM
ajpdis-8198	103	28	years	year	NOUN
ajpdis-8198	103	29	(	(	PUNCT
ajpdis-8198	103	30	1994	1994	NUM
ajpdis-8198	103	31	–	–	PUNCT
ajpdis-8198	103	32	2022	2022	NUM
ajpdis-8198	103	33	)	)	PUNCT
ajpdis-8198	103	34	.	.	PUNCT
ajpdis-8198	104	1	the	the	DET
ajpdis-8198	104	2	study	study	NOUN
ajpdis-8198	104	3	used	use	VERB
ajpdis-8198	104	4	regression	regression	NOUN
ajpdis-8198	104	5	analysis	analysis	NOUN
ajpdis-8198	104	6	by	by	ADP
ajpdis-8198	104	7	applying	apply	VERB
ajpdis-8198	104	8	an	an	DET
ajpdis-8198	104	9	error	error	NOUN
ajpdis-8198	104	10	correction	correction	NOUN
ajpdis-8198	104	11	model	model	NOUN
ajpdis-8198	104	12	(	(	PUNCT
ajpdis-8198	104	13	ecm	ecm	PROPN
ajpdis-8198	104	14	)	)	PUNCT
ajpdis-8198	104	15	and	and	CCONJ
ajpdis-8198	104	16	granger	granger	PROPN
ajpdis-8198	104	17	causality	causality	PROPN
ajpdis-8198	104	18	approach	approach	NOUN
ajpdis-8198	104	19	based	base	VERB
ajpdis-8198	104	20	on	on	ADP
ajpdis-8198	104	21	the	the	DET
ajpdis-8198	104	22	outcome	outcome	NOUN
ajpdis-8198	104	23	of	of	ADP
ajpdis-8198	104	24	the	the	DET
ajpdis-8198	104	25	unit	unit	NOUN
ajpdis-8198	104	26	root	root	NOUN
ajpdis-8198	104	27	test	test	NOUN
ajpdis-8198	104	28	and	and	CCONJ
ajpdis-8198	104	29	to	to	PART
ajpdis-8198	104	30	discover	discover	VERB
ajpdis-8198	104	31	both	both	PRON
ajpdis-8198	104	32	long	long	ADJ
ajpdis-8198	104	33	and	and	CCONJ
ajpdis-8198	104	34	short	short	ADJ
ajpdis-8198	104	35	run	run	NOUN
ajpdis-8198	104	36	effect	effect	NOUN
ajpdis-8198	104	37	.	.	PUNCT
ajpdis-8198	105	1	the	the	DET
ajpdis-8198	105	2	study	study	NOUN
ajpdis-8198	105	3	revealed	reveal	VERB
ajpdis-8198	105	4	that	that	SCONJ
ajpdis-8198	105	5	custom	custom	NOUN
ajpdis-8198	105	6	and	and	CCONJ
ajpdis-8198	105	7	excise	excise	NOUN
ajpdis-8198	105	8	duty	duty	NOUN
ajpdis-8198	105	9	has	have	VERB
ajpdis-8198	105	10	a	a	DET
ajpdis-8198	105	11	negative	negative	ADJ
ajpdis-8198	105	12	and	and	CCONJ
ajpdis-8198	105	13	insignificant	insignificant	ADJ
ajpdis-8198	105	14	impact	impact	NOUN
ajpdis-8198	105	15	on	on	ADP
ajpdis-8198	105	16	nigeria	nigeria	PROPN
ajpdis-8198	105	17	gross	gross	ADJ
ajpdis-8198	105	18	domestic	domestic	ADJ
ajpdis-8198	105	19	product	product	NOUN
ajpdis-8198	105	20	in	in	ADP
ajpdis-8198	105	21	the	the	DET
ajpdis-8198	105	22	short	short	ADJ
ajpdis-8198	105	23	run	run	NOUN
ajpdis-8198	105	24	.	.	PUNCT
ajpdis-8198	106	1	petroleum	petroleum	NOUN
ajpdis-8198	106	2	profit	profit	NOUN
ajpdis-8198	106	3	tax	tax	NOUN
ajpdis-8198	106	4	(	(	PUNCT
ajpdis-8198	106	5	ppt	ppt	NOUN
ajpdis-8198	106	6	)	)	PUNCT
ajpdis-8198	106	7	has	have	VERB
ajpdis-8198	106	8	a	a	DET
ajpdis-8198	106	9	negative	negative	ADJ
ajpdis-8198	106	10	impact	impact	NOUN
ajpdis-8198	106	11	on	on	ADP
ajpdis-8198	106	12	the	the	DET
ajpdis-8198	106	13	nigeria	nigeria	PROPN
ajpdis-8198	106	14	gross	gross	ADJ
ajpdis-8198	106	15	domestic	domestic	ADJ
ajpdis-8198	106	16	product	product	NOUN
ajpdis-8198	106	17	in	in	ADP
ajpdis-8198	106	18	the	the	DET
ajpdis-8198	106	19	short	short	ADJ
ajpdis-8198	106	20	run	run	NOUN
ajpdis-8198	106	21	.	.	PUNCT
ajpdis-8198	107	1	however	however	ADV
ajpdis-8198	107	2	,	,	PUNCT
ajpdis-8198	107	3	value	value	NOUN
ajpdis-8198	107	4	added	add	VERB
ajpdis-8198	107	5	tax	tax	NOUN
ajpdis-8198	107	6	(	(	PUNCT
ajpdis-8198	107	7	vat	vat	NOUN
ajpdis-8198	107	8	)	)	PUNCT
ajpdis-8198	107	9	and	and	CCONJ
ajpdis-8198	107	10	company	company	NOUN
ajpdis-8198	107	11	income	income	NOUN
ajpdis-8198	107	12	tax	tax	NOUN
ajpdis-8198	107	13	both	both	PRON
ajpdis-8198	107	14	have	have	VERB
ajpdis-8198	107	15	positive	positive	ADJ
ajpdis-8198	107	16	and	and	CCONJ
ajpdis-8198	107	17	significant	significant	ADJ
ajpdis-8198	107	18	impact	impact	NOUN
ajpdis-8198	107	19	on	on	ADP
ajpdis-8198	107	20	nigeria	nigeria	PROPN
ajpdis-8198	107	21	gross	gross	ADJ
ajpdis-8198	107	22	domestic	domestic	ADJ
ajpdis-8198	107	23	product	product	NOUN
ajpdis-8198	107	24	in	in	ADP
ajpdis-8198	107	25	the	the	DET
ajpdis-8198	107	26	short	short	ADJ
ajpdis-8198	107	27	run	run	NOUN
ajpdis-8198	107	28	.	.	PUNCT
ajpdis-8198	108	1	the	the	DET
ajpdis-8198	108	2	study	study	NOUN
ajpdis-8198	108	3	recommended	recommend	VERB
ajpdis-8198	108	4	that	that	SCONJ
ajpdis-8198	108	5	efforts	effort	NOUN
ajpdis-8198	108	6	should	should	AUX
ajpdis-8198	108	7	be	be	AUX
ajpdis-8198	108	8	intensified	intensify	VERB
ajpdis-8198	108	9	by	by	ADP
ajpdis-8198	108	10	the	the	DET
ajpdis-8198	108	11	government	government	NOUN
ajpdis-8198	108	12	towards	towards	ADP
ajpdis-8198	108	13	increased	increase	VERB
ajpdis-8198	108	14	collection	collection	NOUN
ajpdis-8198	108	15	of	of	ADP
ajpdis-8198	108	16	tax	tax	NOUN
ajpdis-8198	108	17	revenue	revenue	NOUN
ajpdis-8198	108	18	this	this	PRON
ajpdis-8198	108	19	is	be	AUX
ajpdis-8198	108	20	due	due	ADJ
ajpdis-8198	108	21	to	to	ADP
ajpdis-8198	108	22	the	the	DET
ajpdis-8198	108	23	low	low	ADJ
ajpdis-8198	108	24	contribution	contribution	NOUN
ajpdis-8198	108	25	of	of	ADP
ajpdis-8198	108	26	tax	tax	NOUN
ajpdis-8198	108	27	revenue	revenue	NOUN
ajpdis-8198	108	28	to	to	ADP
ajpdis-8198	108	29	gdp	gdp	NOUN
ajpdis-8198	108	30	over	over	ADP
ajpdis-8198	108	31	the	the	DET
ajpdis-8198	108	32	period	period	NOUN
ajpdis-8198	108	33	of	of	ADP
ajpdis-8198	108	34	study	study	NOUN
ajpdis-8198	108	35	.	.	PUNCT
ajpdis-8198	109	1	this	this	PRON
ajpdis-8198	109	2	can	can	AUX
ajpdis-8198	109	3	be	be	AUX
ajpdis-8198	109	4	done	do	VERB
ajpdis-8198	109	5	through	through	ADP
ajpdis-8198	109	6	blocking	block	VERB
ajpdis-8198	109	7	all	all	DET
ajpdis-8198	109	8	loopholes	loophole	NOUN
ajpdis-8198	109	9	in	in	ADP
ajpdis-8198	109	10	our	our	PRON
ajpdis-8198	109	11	tax	tax	NOUN
ajpdis-8198	109	12	laws	law	NOUN
ajpdis-8198	109	13	as	as	ADV
ajpdis-8198	109	14	well	well	ADV
ajpdis-8198	109	15	as	as	ADP
ajpdis-8198	109	16	bringing	bring	VERB
ajpdis-8198	109	17	more	more	ADV
ajpdis-8198	109	18	prospective	prospective	ADJ
ajpdis-8198	109	19	tax	tax	NOUN
ajpdis-8198	109	20	payers	payer	NOUN
ajpdis-8198	109	21	into	into	ADP
ajpdis-8198	109	22	the	the	DET
ajpdis-8198	109	23	tax	tax	NOUN
ajpdis-8198	109	24	net	net	NOUN
ajpdis-8198	109	25	(	(	PUNCT
ajpdis-8198	109	26	especially	especially	ADV
ajpdis-8198	109	27	the	the	DET
ajpdis-8198	109	28	informal	informal	ADJ
ajpdis-8198	109	29	sector	sector	NOUN
ajpdis-8198	109	30	)	)	PUNCT
ajpdis-8198	109	31	.	.	PUNCT
ajpdis-8198	110	1	also	also	ADV
ajpdis-8198	110	2	there	there	PRON
ajpdis-8198	110	3	should	should	AUX
ajpdis-8198	110	4	be	be	AUX
ajpdis-8198	110	5	stringent	stringent	ADJ
ajpdis-8198	110	6	penalty	penalty	NOUN
ajpdis-8198	110	7	imposed	impose	VERB
ajpdis-8198	110	8	on	on	ADP
ajpdis-8198	110	9	any	any	DET
ajpdis-8198	110	10	individual	individual	ADJ
ajpdis-8198	110	11	or	or	CCONJ
ajpdis-8198	110	12	corporate	corporate	ADJ
ajpdis-8198	110	13	body	body	NOUN
ajpdis-8198	110	14	who	who	PRON
ajpdis-8198	110	15	indulge	indulge	VERB
ajpdis-8198	110	16	in	in	ADP
ajpdis-8198	110	17	any	any	DET
ajpdis-8198	110	18	form	form	NOUN
ajpdis-8198	110	19	of	of	ADP
ajpdis-8198	110	20	tax	tax	NOUN
ajpdis-8198	110	21	malpractices	malpractice	NOUN
ajpdis-8198	110	22	,	,	PUNCT
ajpdis-8198	110	23	if	if	SCONJ
ajpdis-8198	110	24	the	the	DET
ajpdis-8198	110	25	positive	positive	ADJ
ajpdis-8198	110	26	correlation	correlation	NOUN
ajpdis-8198	110	27	between	between	ADP
ajpdis-8198	110	28	taxation	taxation	NOUN
ajpdis-8198	110	29	and	and	CCONJ
ajpdis-8198	110	30	economic	economic	ADJ
ajpdis-8198	110	31	growth	growth	NOUN
ajpdis-8198	110	32	should	should	AUX
ajpdis-8198	110	33	be	be	AUX
ajpdis-8198	110	34	maintained	maintain	VERB
ajpdis-8198	110	35	.	.	PUNCT
ajpdis-8198	111	1	adebayo	adebayo	PROPN
ajpdis-8198	111	2	,	,	PUNCT
ajpdis-8198	111	3	&	&	CCONJ
ajpdis-8198	111	4	olayanju	olayanju	PROPN
ajpdis-8198	111	5	.	.	PUNCT
ajpdis-8198	112	1	(	(	PUNCT
ajpdis-8198	112	2	2023	2023	NUM
ajpdis-8198	112	3	)	)	PUNCT
ajpdis-8198	112	4	,	,	PUNCT
ajpdis-8198	112	5	in	in	ADP
ajpdis-8198	112	6	tax	tax	NOUN
ajpdis-8198	112	7	revenue	revenue	NOUN
ajpdis-8198	112	8	and	and	CCONJ
ajpdis-8198	112	9	healthcare	healthcare	NOUN
ajpdis-8198	112	10	development	development	NOUN
ajpdis-8198	112	11	in	in	ADP
ajpdis-8198	112	12	nigeria	nigeria	PROPN
ajpdis-8198	112	13	:	:	PUNCT
ajpdis-8198	112	14	implications	implication	NOUN
ajpdis-8198	112	15	for	for	ADP
ajpdis-8198	112	16	human	human	ADJ
ajpdis-8198	112	17	capital	capital	NOUN
ajpdis-8198	112	18	growth	growth	NOUN
ajpdis-8198	112	19	.	.	PUNCT
ajpdis-8198	113	1	the	the	DET
ajpdis-8198	113	2	authors	author	NOUN
ajpdis-8198	113	3	evaluate	evaluate	VERB
ajpdis-8198	113	4	the	the	DET
ajpdis-8198	113	5	influence	influence	NOUN
ajpdis-8198	113	6	of	of	ADP
ajpdis-8198	113	7	tax	tax	NOUN
ajpdis-8198	113	8	revenue	revenue	NOUN
ajpdis-8198	113	9	on	on	ADP
ajpdis-8198	113	10	healthcare	healthcare	NOUN
ajpdis-8198	113	11	spending	spending	NOUN
ajpdis-8198	113	12	and	and	CCONJ
ajpdis-8198	113	13	its	its	PRON
ajpdis-8198	113	14	impact	impact	NOUN
ajpdis-8198	113	15	on	on	ADP
ajpdis-8198	113	16	human	human	ADJ
ajpdis-8198	113	17	capital	capital	NOUN
ajpdis-8198	113	18	development	development	NOUN
ajpdis-8198	113	19	in	in	ADP
ajpdis-8198	113	20	nigeria	nigeria	PROPN
ajpdis-8198	113	21	.	.	PUNCT
ajpdis-8198	114	1	their	their	PRON
ajpdis-8198	114	2	study	study	NOUN
ajpdis-8198	114	3	scoped	scope	VERB
ajpdis-8198	114	4	from	from	ADP
ajpdis-8198	114	5	2005–2021	2005–2021	NUM
ajpdis-8198	114	6	.	.	PUNCT
ajpdis-8198	115	1	tax	tax	NOUN
ajpdis-8198	115	2	revenue	revenue	NOUN
ajpdis-8198	115	3	,	,	PUNCT
ajpdis-8198	115	4	healthcare	healthcare	NOUN
ajpdis-8198	115	5	spending	spending	NOUN
ajpdis-8198	115	6	,	,	PUNCT
ajpdis-8198	115	7	healthcare	healthcare	NOUN
ajpdis-8198	115	8	outcomes	outcome	NOUN
ajpdis-8198	115	9	(	(	PUNCT
ajpdis-8198	115	10	life	life	NOUN
ajpdis-8198	115	11	expectancy	expectancy	NOUN
ajpdis-8198	115	12	,	,	PUNCT
ajpdis-8198	115	13	infant	infant	NOUN
ajpdis-8198	115	14	mortality	mortality	NOUN
ajpdis-8198	115	15	rate	rate	NOUN
ajpdis-8198	115	16	)	)	PUNCT
ajpdis-8198	115	17	,	,	PUNCT
ajpdis-8198	115	18	human	human	ADJ
ajpdis-8198	115	19	capital	capital	NOUN
ajpdis-8198	115	20	index	index	NOUN
ajpdis-8198	115	21	were	be	AUX
ajpdis-8198	115	22	among	among	ADP
ajpdis-8198	115	23	variables	variable	NOUN
ajpdis-8198	115	24	used	use	VERB
ajpdis-8198	115	25	for	for	ADP
ajpdis-8198	115	26	the	the	DET
ajpdis-8198	115	27	study	study	NOUN
ajpdis-8198	115	28	.	.	PUNCT
ajpdis-8198	116	1	fixed	fix	VERB
ajpdis-8198	116	2	effects	effect	NOUN
ajpdis-8198	116	3	model	model	NOUN
ajpdis-8198	116	4	(	(	PUNCT
ajpdis-8198	116	5	fem	fem	PROPN
ajpdis-8198	116	6	)	)	PUNCT
ajpdis-8198	116	7	was	be	AUX
ajpdis-8198	116	8	used	use	VERB
ajpdis-8198	116	9	to	to	PART
ajpdis-8198	116	10	analyze	analyze	VERB
ajpdis-8198	116	11	the	the	DET
ajpdis-8198	116	12	collected	collect	VERB
ajpdis-8198	116	13	time	time	NOUN
ajpdis-8198	116	14	series	series	PROPN
ajpdis-8198	116	15	data	data	PROPN
ajpdis-8198	116	16	.	.	PUNCT
ajpdis-8198	117	1	the	the	DET
ajpdis-8198	117	2	study	study	NOUN
ajpdis-8198	117	3	revealed	reveal	VERB
ajpdis-8198	117	4	that	that	SCONJ
ajpdis-8198	117	5	tax	tax	NOUN
ajpdis-8198	117	6	revenue	revenue	NOUN
ajpdis-8198	117	7	had	have	VERB
ajpdis-8198	117	8	a	a	DET
ajpdis-8198	117	9	significant	significant	ADJ
ajpdis-8198	117	10	impact	impact	NOUN
ajpdis-8198	117	11	on	on	ADP
ajpdis-8198	117	12	healthcare	healthcare	NOUN
ajpdis-8198	117	13	outcomes	outcome	NOUN
ajpdis-8198	117	14	such	such	ADJ
ajpdis-8198	117	15	as	as	ADP
ajpdis-8198	117	16	life	life	NOUN
ajpdis-8198	117	17	expectancy	expectancy	NOUN
ajpdis-8198	117	18	and	and	CCONJ
ajpdis-8198	117	19	infant	infant	NOUN
ajpdis-8198	117	20	mortality	mortality	NOUN
ajpdis-8198	117	21	rates	rate	NOUN
ajpdis-8198	117	22	.	.	PUNCT
ajpdis-8198	118	1	however	however	ADV
ajpdis-8198	118	2	,	,	PUNCT
ajpdis-8198	118	3	it	it	PRON
ajpdis-8198	118	4	pointed	point	VERB
ajpdis-8198	118	5	out	out	ADP
ajpdis-8198	118	6	that	that	SCONJ
ajpdis-8198	118	7	while	while	SCONJ
ajpdis-8198	118	8	tax	tax	NOUN
ajpdis-8198	118	9	revenue	revenue	NOUN
ajpdis-8198	118	10	increased	increase	VERB
ajpdis-8198	118	11	over	over	ADP
ajpdis-8198	118	12	time	time	NOUN
ajpdis-8198	118	13	,	,	PUNCT
ajpdis-8198	118	14	the	the	DET
ajpdis-8198	118	15	growth	growth	NOUN
ajpdis-8198	118	16	in	in	ADP
ajpdis-8198	118	17	healthcare	healthcare	PROPN
ajpdis-8198	118	18	infrastructure	infrastructure	NOUN
ajpdis-8198	118	19	and	and	CCONJ
ajpdis-8198	118	20	services	service	NOUN
ajpdis-8198	118	21	was	be	AUX
ajpdis-8198	118	22	not	not	PART
ajpdis-8198	118	23	commensurate	commensurate	ADJ
ajpdis-8198	118	24	with	with	ADP
ajpdis-8198	118	25	the	the	DET
ajpdis-8198	118	26	increase	increase	NOUN
ajpdis-8198	118	27	in	in	ADP
ajpdis-8198	118	28	revenue	revenue	NOUN
ajpdis-8198	118	29	,	,	PUNCT
ajpdis-8198	118	30	primarily	primarily	ADV
ajpdis-8198	118	31	due	due	ADP
ajpdis-8198	118	32	to	to	ADP
ajpdis-8198	118	33	mismanagement	mismanagement	NOUN
ajpdis-8198	118	34	and	and	CCONJ
ajpdis-8198	118	35	corruption	corruption	NOUN
ajpdis-8198	118	36	.	.	PUNCT
ajpdis-8198	119	1	recommendations	recommendation	NOUN
ajpdis-8198	119	2	such	such	ADJ
ajpdis-8198	119	3	as	as	ADP
ajpdis-8198	119	4	improving	improve	VERB
ajpdis-8198	119	5	healthcare	healthcare	NOUN
ajpdis-8198	119	6	governance	governance	NOUN
ajpdis-8198	119	7	,	,	PUNCT
ajpdis-8198	119	8	ensuring	ensure	VERB
ajpdis-8198	119	9	that	that	SCONJ
ajpdis-8198	119	10	tax	tax	NOUN
ajpdis-8198	119	11	revenue	revenue	NOUN
ajpdis-8198	119	12	is	be	AUX
ajpdis-8198	119	13	effectively	effectively	ADV
ajpdis-8198	119	14	allocated	allocate	VERB
ajpdis-8198	119	15	to	to	ADP
ajpdis-8198	119	16	infrastructure	infrastructure	NOUN
ajpdis-8198	119	17	and	and	CCONJ
ajpdis-8198	119	18	personnel	personnel	NOUN
ajpdis-8198	119	19	development	development	NOUN
ajpdis-8198	119	20	in	in	ADP
ajpdis-8198	119	21	the	the	DET
ajpdis-8198	119	22	healthcare	healthcare	NOUN
ajpdis-8198	119	23	sector	sector	NOUN
ajpdis-8198	119	24	.	.	PUNCT
ajpdis-8198	120	1	a	a	DET
ajpdis-8198	120	2	limitation	limitation	NOUN
ajpdis-8198	120	3	of	of	ADP
ajpdis-8198	120	4	the	the	DET
ajpdis-8198	120	5	study	study	NOUN
ajpdis-8198	120	6	was	be	AUX
ajpdis-8198	120	7	its	its	PRON
ajpdis-8198	120	8	reliance	reliance	NOUN
ajpdis-8198	120	9	on	on	ADP
ajpdis-8198	120	10	aggregate	aggregate	ADJ
ajpdis-8198	120	11	healthcare	healthcare	PROPN
ajpdis-8198	120	12	data	datum	NOUN
ajpdis-8198	120	13	,	,	PUNCT
ajpdis-8198	120	14	which	which	PRON
ajpdis-8198	120	15	may	may	AUX
ajpdis-8198	120	16	obscure	obscure	VERB
ajpdis-8198	120	17	regional	regional	ADJ
ajpdis-8198	120	18	differences	difference	NOUN
ajpdis-8198	120	19	in	in	ADP
ajpdis-8198	120	20	healthcare	healthcare	NOUN
ajpdis-8198	120	21	delivery	delivery	NOUN
ajpdis-8198	120	22	and	and	CCONJ
ajpdis-8198	120	23	human	human	ADJ
ajpdis-8198	120	24	capital	capital	NOUN
ajpdis-8198	120	25	outcomes	outcome	NOUN
ajpdis-8198	120	26	.	.	PUNCT
ajpdis-8198	121	1	eze	eze	PROPN
ajpdis-8198	121	2	,	,	PUNCT
ajpdis-8198	121	3	&	&	CCONJ
ajpdis-8198	121	4	okafor	okafor	PROPN
ajpdis-8198	121	5	.	.	PUNCT
ajpdis-8198	122	1	(	(	PUNCT
ajpdis-8198	122	2	2022	2022	NUM
ajpdis-8198	122	3	)	)	PUNCT
ajpdis-8198	122	4	,	,	PUNCT
ajpdis-8198	122	5	wrote	write	VERB
ajpdis-8198	122	6	on	on	ADP
ajpdis-8198	122	7	the	the	DET
ajpdis-8198	122	8	effect	effect	NOUN
ajpdis-8198	122	9	of	of	ADP
ajpdis-8198	122	10	taxation	taxation	NOUN
ajpdis-8198	122	11	on	on	ADP
ajpdis-8198	122	12	human	human	ADJ
ajpdis-8198	122	13	capital	capital	NOUN
ajpdis-8198	122	14	development	development	NOUN
ajpdis-8198	122	15	in	in	ADP
ajpdis-8198	122	16	nigeria	nigeria	PROPN
ajpdis-8198	122	17	:	:	PUNCT
ajpdis-8198	122	18	a	a	DET
ajpdis-8198	122	19	study	study	NOUN
ajpdis-8198	122	20	on	on	ADP
ajpdis-8198	122	21	education	education	NOUN
ajpdis-8198	122	22	and	and	CCONJ
ajpdis-8198	122	23	healthcare	healthcare	NOUN
ajpdis-8198	122	24	financing	financing	NOUN
ajpdis-8198	122	25	.	.	PUNCT
ajpdis-8198	123	1	the	the	DET
ajpdis-8198	123	2	objective	objective	NOUN
ajpdis-8198	123	3	was	be	AUX
ajpdis-8198	123	4	to	to	PART
ajpdis-8198	123	5	examine	examine	VERB
ajpdis-8198	123	6	the	the	DET
ajpdis-8198	123	7	effect	effect	NOUN
ajpdis-8198	123	8	of	of	ADP
ajpdis-8198	123	9	tax	tax	NOUN
ajpdis-8198	123	10	revenues	revenue	NOUN
ajpdis-8198	123	11	on	on	ADP
ajpdis-8198	123	12	financing	finance	VERB
ajpdis-8198	123	13	education	education	NOUN
ajpdis-8198	123	14	and	and	CCONJ
ajpdis-8198	123	15	healthcare	healthcare	NOUN
ajpdis-8198	123	16	,	,	PUNCT
ajpdis-8198	123	17	and	and	CCONJ
ajpdis-8198	123	18	its	its	PRON
ajpdis-8198	123	19	impact	impact	NOUN
ajpdis-8198	123	20	on	on	ADP
ajpdis-8198	123	21	human	human	ADJ
ajpdis-8198	123	22	capital	capital	NOUN
ajpdis-8198	123	23	development	development	NOUN
ajpdis-8198	123	24	in	in	ADP
ajpdis-8198	123	25	nigeria	nigeria	PROPN
ajpdis-8198	123	26	.	.	PUNCT
ajpdis-8198	124	1	from	from	ADP
ajpdis-8198	124	2	2010–2021	2010–2021	NUM
ajpdis-8198	124	3	,	,	PUNCT
ajpdis-8198	124	4	using	use	VERB
ajpdis-8198	124	5	tax	tax	NOUN
ajpdis-8198	124	6	revenue	revenue	NOUN
ajpdis-8198	124	7	,	,	PUNCT
ajpdis-8198	124	8	education	education	NOUN
ajpdis-8198	124	9	and	and	CCONJ
ajpdis-8198	124	10	healthcare	healthcare	NOUN
ajpdis-8198	124	11	expenditure	expenditure	NOUN
ajpdis-8198	124	12	,	,	PUNCT
ajpdis-8198	124	13	literacy	literacy	NOUN
ajpdis-8198	124	14	rates	rate	NOUN
ajpdis-8198	124	15	,	,	PUNCT
ajpdis-8198	124	16	life	life	NOUN
ajpdis-8198	124	17	expectancy	expectancy	NOUN
ajpdis-8198	124	18	,	,	PUNCT
ajpdis-8198	124	19	government	government	NOUN
ajpdis-8198	124	20	spending	spending	NOUN
ajpdis-8198	124	21	on	on	ADP
ajpdis-8198	124	22	human	human	ADJ
ajpdis-8198	124	23	capital	capital	NOUN
ajpdis-8198	124	24	sectors	sector	NOUN
ajpdis-8198	124	25	as	as	ADP
ajpdis-8198	124	26	variables	variable	NOUN
ajpdis-8198	124	27	of	of	ADP
ajpdis-8198	124	28	interest	interest	NOUN
ajpdis-8198	124	29	and	and	CCONJ
ajpdis-8198	124	30	running	run	VERB
ajpdis-8198	124	31	a	a	DET
ajpdis-8198	124	32	fixed	fix	VERB
ajpdis-8198	124	33	effects	effect	NOUN
ajpdis-8198	124	34	model	model	NOUN
ajpdis-8198	124	35	(	(	PUNCT
ajpdis-8198	124	36	fem	fem	NOUN
ajpdis-8198	124	37	)	)	PUNCT
ajpdis-8198	124	38	method	method	NOUN
ajpdis-8198	124	39	of	of	ADP
ajpdis-8198	124	40	data	datum	NOUN
ajpdis-8198	124	41	analysis	analysis	NOUN
ajpdis-8198	124	42	,	,	PUNCT
ajpdis-8198	124	43	the	the	DET
ajpdis-8198	124	44	study	study	NOUN
ajpdis-8198	124	45	showed	show	VERB
ajpdis-8198	124	46	that	that	SCONJ
ajpdis-8198	124	47	tax	tax	NOUN
ajpdis-8198	124	48	revenue	revenue	NOUN
ajpdis-8198	124	49	played	play	VERB
ajpdis-8198	124	50	a	a	DET
ajpdis-8198	124	51	vital	vital	ADJ
ajpdis-8198	124	52	role	role	NOUN
ajpdis-8198	124	53	in	in	ADP
ajpdis-8198	124	54	financing	finance	VERB
ajpdis-8198	124	55	both	both	CCONJ
ajpdis-8198	124	56	education	education	NOUN
ajpdis-8198	124	57	and	and	CCONJ
ajpdis-8198	124	58	healthcare	healthcare	PROPN
ajpdis-8198	124	59	,	,	PUNCT
ajpdis-8198	124	60	contributing	contribute	VERB
ajpdis-8198	124	61	to	to	ADP
ajpdis-8198	124	62	improvements	improvement	NOUN
ajpdis-8198	124	63	in	in	ADP
ajpdis-8198	124	64	literacy	literacy	NOUN
ajpdis-8198	124	65	rates	rate	NOUN
ajpdis-8198	124	66	and	and	CCONJ
ajpdis-8198	124	67	life	life	NOUN
ajpdis-8198	124	68	expectancy	expectancy	NOUN
ajpdis-8198	124	69	.	.	PUNCT
ajpdis-8198	125	1	however	however	ADV
ajpdis-8198	125	2	,	,	PUNCT
ajpdis-8198	125	3	inefficiencies	inefficiency	NOUN
ajpdis-8198	125	4	in	in	ADP
ajpdis-8198	125	5	resource	resource	NOUN
ajpdis-8198	125	6	allocation	allocation	NOUN
ajpdis-8198	125	7	and	and	CCONJ
ajpdis-8198	125	8	inadequate	inadequate	ADJ
ajpdis-8198	125	9	policy	policy	NOUN
ajpdis-8198	125	10	implementation	implementation	NOUN
ajpdis-8198	125	11	limited	limit	VERB
ajpdis-8198	125	12	the	the	DET
ajpdis-8198	125	13	impact	impact	NOUN
ajpdis-8198	125	14	of	of	ADP
ajpdis-8198	125	15	tax	tax	NOUN
ajpdis-8198	125	16	revenues	revenue	NOUN
ajpdis-8198	125	17	on	on	ADP
ajpdis-8198	125	18	human	human	ADJ
ajpdis-8198	125	19	capital	capital	NOUN
ajpdis-8198	125	20	development	development	NOUN
ajpdis-8198	125	21	.	.	PUNCT
ajpdis-8198	126	1	in	in	ADP
ajpdis-8198	126	2	their	their	PRON
ajpdis-8198	126	3	recommendations	recommendation	NOUN
ajpdis-8198	126	4	,	,	PUNCT
ajpdis-8198	126	5	the	the	DET
ajpdis-8198	126	6	study	study	NOUN
ajpdis-8198	126	7	suggested	suggest	VERB
ajpdis-8198	126	8	that	that	SCONJ
ajpdis-8198	126	9	nigeria	nigeria	PROPN
ajpdis-8198	126	10	should	should	AUX
ajpdis-8198	126	11	adopt	adopt	VERB
ajpdis-8198	126	12	more	more	ADV
ajpdis-8198	126	13	effective	effective	ADJ
ajpdis-8198	126	14	tax	tax	NOUN
ajpdis-8198	126	15	administration	administration	NOUN
ajpdis-8198	126	16	policies	policy	NOUN
ajpdis-8198	126	17	and	and	CCONJ
ajpdis-8198	126	18	enhance	enhance	VERB
ajpdis-8198	126	19	government	government	NOUN
ajpdis-8198	126	20	capacity	capacity	NOUN
ajpdis-8198	126	21	to	to	PART
ajpdis-8198	126	22	manage	manage	VERB
ajpdis-8198	126	23	funds	fund	NOUN
ajpdis-8198	126	24	allocated	allocate	VERB
ajpdis-8198	126	25	to	to	ADP
ajpdis-8198	126	26	human	human	ADJ
ajpdis-8198	126	27	capital	capital	NOUN
ajpdis-8198	126	28	development	development	NOUN
ajpdis-8198	126	29	sectors	sector	NOUN
ajpdis-8198	126	30	.	.	PUNCT
ajpdis-8198	127	1	limitedly	limitedly	ADV
ajpdis-8198	127	2	,	,	PUNCT
ajpdis-8198	127	3	the	the	DET
ajpdis-8198	127	4	study	study	NOUN
ajpdis-8198	127	5	did	do	AUX
ajpdis-8198	127	6	not	not	PART
ajpdis-8198	127	7	consider	consider	VERB
ajpdis-8198	127	8	the	the	DET
ajpdis-8198	127	9	15	15	NUM
ajpdis-8198	127	10	journal	journal	NOUN
ajpdis-8198	127	11	of	of	ADP
ajpdis-8198	127	12	public	public	ADJ
ajpdis-8198	127	13	diplomacy	diplomacy	NOUN
ajpdis-8198	127	14	and	and	CCONJ
ajpdis-8198	127	15	international	international	ADJ
ajpdis-8198	127	16	studies	study	NOUN
ajpdis-8198	127	17	www	www	PROPN
ajpdis-8198	127	18	.	.	PUNCT
ajpdis-8198	128	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	128	2	role	role	NOUN
ajpdis-8198	128	3	of	of	ADP
ajpdis-8198	128	4	external	external	ADJ
ajpdis-8198	128	5	debt	debt	NOUN
ajpdis-8198	128	6	or	or	CCONJ
ajpdis-8198	128	7	international	international	ADJ
ajpdis-8198	128	8	organizations	organization	NOUN
ajpdis-8198	128	9	'	'	PART
ajpdis-8198	128	10	aid	aid	NOUN
ajpdis-8198	128	11	in	in	ADP
ajpdis-8198	128	12	financing	finance	VERB
ajpdis-8198	128	13	education	education	NOUN
ajpdis-8198	128	14	and	and	CCONJ
ajpdis-8198	128	15	healthcare	healthcare	PROPN
ajpdis-8198	128	16	,	,	PUNCT
ajpdis-8198	128	17	which	which	PRON
ajpdis-8198	128	18	may	may	AUX
ajpdis-8198	128	19	also	also	ADV
ajpdis-8198	128	20	influence	influence	VERB
ajpdis-8198	128	21	the	the	DET
ajpdis-8198	128	22	outcomes	outcome	NOUN
ajpdis-8198	128	23	of	of	ADP
ajpdis-8198	128	24	tax	tax	NOUN
ajpdis-8198	128	25	-	-	PUNCT
ajpdis-8198	128	26	financed	finance	VERB
ajpdis-8198	128	27	spending	spending	NOUN
ajpdis-8198	128	28	.	.	PUNCT
ajpdis-8198	129	1	akinyemi	akinyemi	PROPN
ajpdis-8198	129	2	&	&	CCONJ
ajpdis-8198	129	3	ajiboye	ajiboye	PROPN
ajpdis-8198	129	4	.	.	PUNCT
ajpdis-8198	130	1	(	(	PUNCT
ajpdis-8198	130	2	2019	2019	NUM
ajpdis-8198	130	3	)	)	PUNCT
ajpdis-8198	130	4	,	,	PUNCT
ajpdis-8198	130	5	assess	assess	VERB
ajpdis-8198	130	6	the	the	DET
ajpdis-8198	130	7	role	role	NOUN
ajpdis-8198	130	8	of	of	ADP
ajpdis-8198	130	9	tax	tax	NOUN
ajpdis-8198	130	10	revenue	revenue	NOUN
ajpdis-8198	130	11	in	in	ADP
ajpdis-8198	130	12	financing	finance	VERB
ajpdis-8198	130	13	education	education	NOUN
ajpdis-8198	130	14	and	and	CCONJ
ajpdis-8198	130	15	its	its	PRON
ajpdis-8198	130	16	impact	impact	NOUN
ajpdis-8198	130	17	on	on	ADP
ajpdis-8198	130	18	human	human	ADJ
ajpdis-8198	130	19	capital	capital	NOUN
ajpdis-8198	130	20	development	development	NOUN
ajpdis-8198	130	21	in	in	ADP
ajpdis-8198	130	22	nigeria	nigeria	PROPN
ajpdis-8198	130	23	.	.	PUNCT
ajpdis-8198	131	1	using	use	VERB
ajpdis-8198	131	2	vector	vector	NOUN
ajpdis-8198	131	3	autoregressive	autoregressive	ADJ
ajpdis-8198	131	4	(	(	PUNCT
ajpdis-8198	131	5	var	var	NOUN
ajpdis-8198	131	6	)	)	PUNCT
ajpdis-8198	131	7	model	model	NOUN
ajpdis-8198	131	8	.	.	PUNCT
ajpdis-8198	132	1	annual	annual	ADJ
ajpdis-8198	132	2	data	datum	NOUN
ajpdis-8198	132	3	from	from	ADP
ajpdis-8198	132	4	2000	2000	NUM
ajpdis-8198	132	5	–	–	PUNCT
ajpdis-8198	132	6	2018	2018	NUM
ajpdis-8198	132	7	were	be	AUX
ajpdis-8198	132	8	collected	collect	VERB
ajpdis-8198	132	9	on	on	ADP
ajpdis-8198	132	10	variables	variable	NOUN
ajpdis-8198	132	11	such	such	ADJ
ajpdis-8198	132	12	as	as	ADP
ajpdis-8198	132	13	tax	tax	NOUN
ajpdis-8198	132	14	revenue	revenue	NOUN
ajpdis-8198	132	15	,	,	PUNCT
ajpdis-8198	132	16	education	education	NOUN
ajpdis-8198	132	17	expenditure	expenditure	NOUN
ajpdis-8198	132	18	,	,	PUNCT
ajpdis-8198	132	19	literacy	literacy	NOUN
ajpdis-8198	132	20	rates	rate	NOUN
ajpdis-8198	132	21	,	,	PUNCT
ajpdis-8198	132	22	school	school	NOUN
ajpdis-8198	132	23	enrollment	enrollment	NOUN
ajpdis-8198	132	24	,	,	PUNCT
ajpdis-8198	132	25	government	government	NOUN
ajpdis-8198	132	26	education	education	NOUN
ajpdis-8198	132	27	expenditure	expenditure	NOUN
ajpdis-8198	132	28	.	.	PUNCT
ajpdis-8198	133	1	the	the	DET
ajpdis-8198	133	2	study	study	NOUN
ajpdis-8198	133	3	found	find	VERB
ajpdis-8198	133	4	that	that	SCONJ
ajpdis-8198	133	5	tax	tax	NOUN
ajpdis-8198	133	6	revenue	revenue	NOUN
ajpdis-8198	133	7	significantly	significantly	ADV
ajpdis-8198	133	8	influences	influence	VERB
ajpdis-8198	133	9	education	education	NOUN
ajpdis-8198	133	10	financing	financing	NOUN
ajpdis-8198	133	11	in	in	ADP
ajpdis-8198	133	12	nigeria	nigeria	PROPN
ajpdis-8198	133	13	,	,	PUNCT
ajpdis-8198	133	14	leading	lead	VERB
ajpdis-8198	133	15	to	to	ADP
ajpdis-8198	133	16	improvements	improvement	NOUN
ajpdis-8198	133	17	in	in	ADP
ajpdis-8198	133	18	literacy	literacy	NOUN
ajpdis-8198	133	19	rates	rate	NOUN
ajpdis-8198	133	20	and	and	CCONJ
ajpdis-8198	133	21	school	school	NOUN
ajpdis-8198	133	22	enrollment	enrollment	NOUN
ajpdis-8198	133	23	.	.	PUNCT
ajpdis-8198	134	1	however	however	ADV
ajpdis-8198	134	2	,	,	PUNCT
ajpdis-8198	134	3	the	the	DET
ajpdis-8198	134	4	study	study	NOUN
ajpdis-8198	134	5	noted	note	VERB
ajpdis-8198	134	6	inefficiencies	inefficiency	NOUN
ajpdis-8198	134	7	in	in	ADP
ajpdis-8198	134	8	tax	tax	NOUN
ajpdis-8198	134	9	collection	collection	NOUN
ajpdis-8198	134	10	and	and	CCONJ
ajpdis-8198	134	11	allocation	allocation	NOUN
ajpdis-8198	134	12	of	of	ADP
ajpdis-8198	134	13	funds	fund	NOUN
ajpdis-8198	134	14	.	.	PUNCT
ajpdis-8198	135	1	it	it	PRON
ajpdis-8198	135	2	does	do	AUX
ajpdis-8198	135	3	recommended	recommend	VERB
ajpdis-8198	135	4	improving	improve	VERB
ajpdis-8198	135	5	tax	tax	NOUN
ajpdis-8198	135	6	administration	administration	NOUN
ajpdis-8198	135	7	to	to	PART
ajpdis-8198	135	8	ensure	ensure	VERB
ajpdis-8198	135	9	more	more	ADV
ajpdis-8198	135	10	efficient	efficient	ADJ
ajpdis-8198	135	11	collection	collection	NOUN
ajpdis-8198	135	12	and	and	CCONJ
ajpdis-8198	135	13	allocation	allocation	NOUN
ajpdis-8198	135	14	of	of	ADP
ajpdis-8198	135	15	resources	resource	NOUN
ajpdis-8198	135	16	to	to	ADP
ajpdis-8198	135	17	education	education	NOUN
ajpdis-8198	135	18	,	,	PUNCT
ajpdis-8198	135	19	particularly	particularly	ADV
ajpdis-8198	135	20	in	in	ADP
ajpdis-8198	135	21	rural	rural	ADJ
ajpdis-8198	135	22	areas	area	NOUN
ajpdis-8198	135	23	.	.	PUNCT
ajpdis-8198	136	1	as	as	ADV
ajpdis-8198	136	2	laudable	laudable	ADJ
ajpdis-8198	136	3	as	as	SCONJ
ajpdis-8198	136	4	the	the	DET
ajpdis-8198	136	5	finding	finding	NOUN
ajpdis-8198	136	6	were	be	AUX
ajpdis-8198	136	7	,	,	PUNCT
ajpdis-8198	136	8	it	it	PRON
ajpdis-8198	136	9	did	do	AUX
ajpdis-8198	136	10	not	not	PART
ajpdis-8198	136	11	fully	fully	ADV
ajpdis-8198	136	12	account	account	VERB
ajpdis-8198	136	13	for	for	ADP
ajpdis-8198	136	14	the	the	DET
ajpdis-8198	136	15	role	role	NOUN
ajpdis-8198	136	16	of	of	ADP
ajpdis-8198	136	17	private	private	ADJ
ajpdis-8198	136	18	sector	sector	NOUN
ajpdis-8198	136	19	investment	investment	NOUN
ajpdis-8198	136	20	in	in	ADP
ajpdis-8198	136	21	education	education	NOUN
ajpdis-8198	136	22	and	and	CCONJ
ajpdis-8198	136	23	how	how	SCONJ
ajpdis-8198	136	24	that	that	PRON
ajpdis-8198	136	25	may	may	AUX
ajpdis-8198	136	26	supplement	supplement	VERB
ajpdis-8198	136	27	or	or	CCONJ
ajpdis-8198	136	28	counterbalance	counterbalance	NOUN
ajpdis-8198	136	29	public	public	ADJ
ajpdis-8198	136	30	funding	funding	NOUN
ajpdis-8198	136	31	from	from	ADP
ajpdis-8198	136	32	tax	tax	NOUN
ajpdis-8198	136	33	revenues	revenue	NOUN
ajpdis-8198	136	34	.	.	PUNCT
ajpdis-8198	137	1	adebayo	adebayo	PROPN
ajpdis-8198	137	2	&	&	CCONJ
ajpdis-8198	137	3	eze	eze	PROPN
ajpdis-8198	137	4	.	.	PUNCT
ajpdis-8198	137	5	(	(	PUNCT
ajpdis-8198	137	6	2018	2018	NUM
ajpdis-8198	137	7	)	)	PUNCT
ajpdis-8198	137	8	,	,	PUNCT
ajpdis-8198	137	9	to	to	PART
ajpdis-8198	137	10	investigate	investigate	VERB
ajpdis-8198	137	11	how	how	SCONJ
ajpdis-8198	137	12	taxation	taxation	NOUN
ajpdis-8198	137	13	is	be	AUX
ajpdis-8198	137	14	used	use	VERB
ajpdis-8198	137	15	to	to	PART
ajpdis-8198	137	16	finance	finance	VERB
ajpdis-8198	137	17	education	education	NOUN
ajpdis-8198	137	18	and	and	CCONJ
ajpdis-8198	137	19	its	its	PRON
ajpdis-8198	137	20	contribution	contribution	NOUN
ajpdis-8198	137	21	to	to	ADP
ajpdis-8198	137	22	human	human	ADJ
ajpdis-8198	137	23	capital	capital	NOUN
ajpdis-8198	137	24	development	development	NOUN
ajpdis-8198	137	25	in	in	ADP
ajpdis-8198	137	26	nigeria	nigeria	PROPN
ajpdis-8198	137	27	.	.	PUNCT
ajpdis-8198	138	1	from	from	ADP
ajpdis-8198	138	2	a	a	DET
ajpdis-8198	138	3	time	time	NOUN
ajpdis-8198	138	4	scope	scope	NOUN
ajpdis-8198	138	5	of	of	ADP
ajpdis-8198	138	6	1999–2017	1999–2017	NUM
ajpdis-8198	138	7	,	,	PUNCT
ajpdis-8198	138	8	variables	variable	NOUN
ajpdis-8198	138	9	used	use	VERB
ajpdis-8198	138	10	includes	include	VERB
ajpdis-8198	138	11	;	;	PUNCT
ajpdis-8198	138	12	tax	tax	NOUN
ajpdis-8198	138	13	revenue	revenue	NOUN
ajpdis-8198	138	14	,	,	PUNCT
ajpdis-8198	138	15	education	education	NOUN
ajpdis-8198	138	16	expenditure	expenditure	NOUN
ajpdis-8198	138	17	,	,	PUNCT
ajpdis-8198	138	18	literacy	literacy	NOUN
ajpdis-8198	138	19	rates	rate	NOUN
ajpdis-8198	138	20	,	,	PUNCT
ajpdis-8198	138	21	school	school	NOUN
ajpdis-8198	138	22	enrollment	enrollment	NOUN
ajpdis-8198	138	23	rates	rate	NOUN
ajpdis-8198	138	24	,	,	PUNCT
ajpdis-8198	138	25	government	government	NOUN
ajpdis-8198	138	26	spending	spending	NOUN
ajpdis-8198	138	27	on	on	ADP
ajpdis-8198	138	28	education	education	NOUN
ajpdis-8198	138	29	.	.	PUNCT
ajpdis-8198	139	1	method	method	NOUN
ajpdis-8198	139	2	of	of	ADP
ajpdis-8198	139	3	analysis	analysis	NOUN
ajpdis-8198	139	4	was	be	AUX
ajpdis-8198	139	5	an	an	DET
ajpdis-8198	139	6	error	error	NOUN
ajpdis-8198	139	7	correction	correction	NOUN
ajpdis-8198	139	8	model	model	NOUN
ajpdis-8198	139	9	(	(	PUNCT
ajpdis-8198	139	10	ecm	ecm	PROPN
ajpdis-8198	139	11	)	)	PUNCT
ajpdis-8198	139	12	.	.	PUNCT
ajpdis-8198	140	1	the	the	DET
ajpdis-8198	140	2	study	study	NOUN
ajpdis-8198	140	3	found	find	VERB
ajpdis-8198	140	4	a	a	DET
ajpdis-8198	140	5	strong	strong	ADJ
ajpdis-8198	140	6	positive	positive	ADJ
ajpdis-8198	140	7	relationship	relationship	NOUN
ajpdis-8198	140	8	between	between	ADP
ajpdis-8198	140	9	tax	tax	NOUN
ajpdis-8198	140	10	revenue	revenue	NOUN
ajpdis-8198	140	11	and	and	CCONJ
ajpdis-8198	140	12	education	education	NOUN
ajpdis-8198	140	13	financing	financing	NOUN
ajpdis-8198	140	14	,	,	PUNCT
ajpdis-8198	140	15	which	which	PRON
ajpdis-8198	140	16	led	lead	VERB
ajpdis-8198	140	17	to	to	ADP
ajpdis-8198	140	18	improvements	improvement	NOUN
ajpdis-8198	140	19	in	in	ADP
ajpdis-8198	140	20	literacy	literacy	NOUN
ajpdis-8198	140	21	rates	rate	NOUN
ajpdis-8198	140	22	and	and	CCONJ
ajpdis-8198	140	23	enrollment	enrollment	NOUN
ajpdis-8198	140	24	.	.	PUNCT
ajpdis-8198	141	1	however	however	ADV
ajpdis-8198	141	2	,	,	PUNCT
ajpdis-8198	141	3	the	the	DET
ajpdis-8198	141	4	study	study	NOUN
ajpdis-8198	141	5	noted	note	VERB
ajpdis-8198	141	6	that	that	SCONJ
ajpdis-8198	141	7	despite	despite	SCONJ
ajpdis-8198	141	8	the	the	DET
ajpdis-8198	141	9	availability	availability	NOUN
ajpdis-8198	141	10	of	of	ADP
ajpdis-8198	141	11	tax	tax	NOUN
ajpdis-8198	141	12	revenue	revenue	NOUN
ajpdis-8198	141	13	,	,	PUNCT
ajpdis-8198	141	14	educational	educational	ADJ
ajpdis-8198	141	15	outcomes	outcome	NOUN
ajpdis-8198	141	16	were	be	AUX
ajpdis-8198	141	17	often	often	ADV
ajpdis-8198	141	18	constrained	constrain	VERB
ajpdis-8198	141	19	by	by	ADP
ajpdis-8198	141	20	inefficiencies	inefficiency	NOUN
ajpdis-8198	141	21	in	in	ADP
ajpdis-8198	141	22	government	government	NOUN
ajpdis-8198	141	23	policy	policy	NOUN
ajpdis-8198	141	24	and	and	CCONJ
ajpdis-8198	141	25	management	management	NOUN
ajpdis-8198	141	26	.	.	PUNCT
ajpdis-8198	142	1	in	in	ADP
ajpdis-8198	142	2	line	line	NOUN
ajpdis-8198	142	3	,	,	PUNCT
ajpdis-8198	142	4	the	the	DET
ajpdis-8198	142	5	study	study	NOUN
ajpdis-8198	142	6	recommended	recommend	VERB
ajpdis-8198	142	7	enhancing	enhance	VERB
ajpdis-8198	142	8	the	the	DET
ajpdis-8198	142	9	governance	governance	NOUN
ajpdis-8198	142	10	of	of	ADP
ajpdis-8198	142	11	educational	educational	ADJ
ajpdis-8198	142	12	financing	financing	NOUN
ajpdis-8198	142	13	,	,	PUNCT
ajpdis-8198	142	14	improving	improve	VERB
ajpdis-8198	142	15	tax	tax	NOUN
ajpdis-8198	142	16	compliance	compliance	NOUN
ajpdis-8198	142	17	,	,	PUNCT
ajpdis-8198	142	18	and	and	CCONJ
ajpdis-8198	142	19	ensuring	ensure	VERB
ajpdis-8198	142	20	more	more	ADV
ajpdis-8198	142	21	targeted	target	VERB
ajpdis-8198	142	22	funding	funding	NOUN
ajpdis-8198	142	23	for	for	ADP
ajpdis-8198	142	24	education	education	NOUN
ajpdis-8198	142	25	in	in	ADP
ajpdis-8198	142	26	rural	rural	ADJ
ajpdis-8198	142	27	areas	area	NOUN
ajpdis-8198	142	28	.	.	PUNCT
ajpdis-8198	143	1	sadly	sadly	ADV
ajpdis-8198	143	2	,	,	PUNCT
ajpdis-8198	143	3	it	it	PRON
ajpdis-8198	143	4	did	do	AUX
ajpdis-8198	143	5	not	not	PART
ajpdis-8198	143	6	fully	fully	ADV
ajpdis-8198	143	7	address	address	VERB
ajpdis-8198	143	8	the	the	DET
ajpdis-8198	143	9	issue	issue	NOUN
ajpdis-8198	143	10	of	of	ADP
ajpdis-8198	143	11	the	the	DET
ajpdis-8198	143	12	quality	quality	NOUN
ajpdis-8198	143	13	of	of	ADP
ajpdis-8198	143	14	education	education	NOUN
ajpdis-8198	143	15	,	,	PUNCT
ajpdis-8198	143	16	focusing	focus	VERB
ajpdis-8198	143	17	primarily	primarily	ADV
ajpdis-8198	143	18	on	on	ADP
ajpdis-8198	143	19	funding	funding	NOUN
ajpdis-8198	143	20	and	and	CCONJ
ajpdis-8198	143	21	enrollment	enrollment	NOUN
ajpdis-8198	143	22	.	.	PUNCT
ajpdis-8198	144	1	daramola	daramola	PROPN
ajpdis-8198	144	2	&	&	CCONJ
ajpdis-8198	144	3	olufemi	olufemi	PROPN
ajpdis-8198	144	4	.	.	PUNCT
ajpdis-8198	145	1	(	(	PUNCT
ajpdis-8198	145	2	2017	2017	NUM
ajpdis-8198	145	3	)	)	PUNCT
ajpdis-8198	145	4	,	,	PUNCT
ajpdis-8198	145	5	the	the	DET
ajpdis-8198	145	6	objective	objective	NOUN
ajpdis-8198	145	7	to	to	PART
ajpdis-8198	145	8	assess	assess	VERB
ajpdis-8198	145	9	the	the	DET
ajpdis-8198	145	10	role	role	NOUN
ajpdis-8198	145	11	of	of	ADP
ajpdis-8198	145	12	taxation	taxation	NOUN
ajpdis-8198	145	13	in	in	ADP
ajpdis-8198	145	14	financing	finance	VERB
ajpdis-8198	145	15	education	education	NOUN
ajpdis-8198	145	16	and	and	CCONJ
ajpdis-8198	145	17	healthcare	healthcare	NOUN
ajpdis-8198	145	18	,	,	PUNCT
ajpdis-8198	145	19	and	and	CCONJ
ajpdis-8198	145	20	its	its	PRON
ajpdis-8198	145	21	subsequent	subsequent	ADJ
ajpdis-8198	145	22	impact	impact	NOUN
ajpdis-8198	145	23	on	on	ADP
ajpdis-8198	145	24	human	human	ADJ
ajpdis-8198	145	25	capital	capital	NOUN
ajpdis-8198	145	26	development	development	NOUN
ajpdis-8198	145	27	.	.	PUNCT
ajpdis-8198	146	1	the	the	DET
ajpdis-8198	146	2	authors	author	NOUN
ajpdis-8198	146	3	used	use	VERB
ajpdis-8198	146	4	granger	granger	PROPN
ajpdis-8198	146	5	causality	causality	PROPN
ajpdis-8198	146	6	test	test	NOUN
ajpdis-8198	146	7	on	on	ADP
ajpdis-8198	146	8	variables	variable	NOUN
ajpdis-8198	146	9	data	datum	NOUN
ajpdis-8198	146	10	such	such	ADJ
ajpdis-8198	146	11	as	as	ADP
ajpdis-8198	146	12	;	;	PUNCT
ajpdis-8198	146	13	tax	tax	NOUN
ajpdis-8198	146	14	revenue	revenue	NOUN
ajpdis-8198	146	15	,	,	PUNCT
ajpdis-8198	146	16	education	education	NOUN
ajpdis-8198	146	17	and	and	CCONJ
ajpdis-8198	146	18	health	health	NOUN
ajpdis-8198	146	19	expenditure	expenditure	NOUN
ajpdis-8198	146	20	,	,	PUNCT
ajpdis-8198	146	21	literacy	literacy	NOUN
ajpdis-8198	146	22	rates	rate	NOUN
ajpdis-8198	146	23	,	,	PUNCT
ajpdis-8198	146	24	life	life	NOUN
ajpdis-8198	146	25	expectancy	expectancy	NOUN
ajpdis-8198	146	26	,	,	PUNCT
ajpdis-8198	146	27	government	government	NOUN
ajpdis-8198	146	28	social	social	ADJ
ajpdis-8198	146	29	expenditure	expenditure	NOUN
ajpdis-8198	146	30	for	for	ADP
ajpdis-8198	146	31	the	the	DET
ajpdis-8198	146	32	period	period	NOUN
ajpdis-8198	146	33	from	from	ADP
ajpdis-8198	146	34	2000	2000	NUM
ajpdis-8198	146	35	–	–	PUNCT
ajpdis-8198	146	36	2015	2015	NUM
ajpdis-8198	146	37	.	.	PUNCT
ajpdis-8198	147	1	the	the	DET
ajpdis-8198	147	2	study	study	NOUN
ajpdis-8198	147	3	found	find	VERB
ajpdis-8198	147	4	that	that	SCONJ
ajpdis-8198	147	5	tax	tax	NOUN
ajpdis-8198	147	6	revenue	revenue	NOUN
ajpdis-8198	147	7	is	be	AUX
ajpdis-8198	147	8	a	a	DET
ajpdis-8198	147	9	significant	significant	ADJ
ajpdis-8198	147	10	determinant	determinant	NOUN
ajpdis-8198	147	11	of	of	ADP
ajpdis-8198	147	12	government	government	NOUN
ajpdis-8198	147	13	spending	spending	NOUN
ajpdis-8198	147	14	on	on	ADP
ajpdis-8198	147	15	education	education	NOUN
ajpdis-8198	147	16	and	and	CCONJ
ajpdis-8198	147	17	healthcare	healthcare	PROPN
ajpdis-8198	147	18	,	,	PUNCT
ajpdis-8198	147	19	leading	lead	VERB
ajpdis-8198	147	20	to	to	ADP
ajpdis-8198	147	21	improvements	improvement	NOUN
ajpdis-8198	147	22	in	in	ADP
ajpdis-8198	147	23	human	human	ADJ
ajpdis-8198	147	24	capital	capital	NOUN
ajpdis-8198	147	25	.	.	PUNCT
ajpdis-8198	148	1	however	however	ADV
ajpdis-8198	148	2	,	,	PUNCT
ajpdis-8198	148	3	it	it	PRON
ajpdis-8198	148	4	also	also	ADV
ajpdis-8198	148	5	pointed	point	VERB
ajpdis-8198	148	6	out	out	ADP
ajpdis-8198	148	7	that	that	SCONJ
ajpdis-8198	148	8	the	the	DET
ajpdis-8198	148	9	impact	impact	NOUN
ajpdis-8198	148	10	of	of	ADP
ajpdis-8198	148	11	tax	tax	NOUN
ajpdis-8198	148	12	revenue	revenue	NOUN
ajpdis-8198	148	13	on	on	ADP
ajpdis-8198	148	14	human	human	ADJ
ajpdis-8198	148	15	capital	capital	NOUN
ajpdis-8198	148	16	was	be	AUX
ajpdis-8198	148	17	limited	limit	VERB
ajpdis-8198	148	18	by	by	ADP
ajpdis-8198	148	19	inefficiencies	inefficiency	NOUN
ajpdis-8198	148	20	in	in	ADP
ajpdis-8198	148	21	public	public	ADJ
ajpdis-8198	148	22	service	service	NOUN
ajpdis-8198	148	23	delivery	delivery	NOUN
ajpdis-8198	148	24	.	.	PUNCT
ajpdis-8198	149	1	it	it	PRON
ajpdis-8198	149	2	was	be	AUX
ajpdis-8198	149	3	thereby	thereby	ADV
ajpdis-8198	149	4	recommended	recommend	VERB
ajpdis-8198	149	5	improving	improve	VERB
ajpdis-8198	149	6	public	public	ADJ
ajpdis-8198	149	7	service	service	NOUN
ajpdis-8198	149	8	delivery	delivery	NOUN
ajpdis-8198	149	9	,	,	PUNCT
ajpdis-8198	149	10	reducing	reduce	VERB
ajpdis-8198	149	11	corruption	corruption	NOUN
ajpdis-8198	149	12	,	,	PUNCT
ajpdis-8198	149	13	and	and	CCONJ
ajpdis-8198	149	14	ensuring	ensure	VERB
ajpdis-8198	149	15	a	a	DET
ajpdis-8198	149	16	more	more	ADV
ajpdis-8198	149	17	equitable	equitable	ADJ
ajpdis-8198	149	18	distribution	distribution	NOUN
ajpdis-8198	149	19	of	of	ADP
ajpdis-8198	149	20	tax	tax	NOUN
ajpdis-8198	149	21	revenue	revenue	NOUN
ajpdis-8198	149	22	across	across	ADP
ajpdis-8198	149	23	regions	region	NOUN
ajpdis-8198	149	24	.	.	PUNCT
ajpdis-8198	150	1	meanwhile	meanwhile	ADV
ajpdis-8198	150	2	,	,	PUNCT
ajpdis-8198	150	3	the	the	DET
ajpdis-8198	150	4	study	study	NOUN
ajpdis-8198	150	5	’s	’s	PART
ajpdis-8198	150	6	use	use	NOUN
ajpdis-8198	150	7	of	of	ADP
ajpdis-8198	150	8	granger	granger	PROPN
ajpdis-8198	150	9	causality	causality	PROPN
ajpdis-8198	150	10	does	do	AUX
ajpdis-8198	150	11	not	not	PART
ajpdis-8198	150	12	fully	fully	ADV
ajpdis-8198	150	13	capture	capture	VERB
ajpdis-8198	150	14	the	the	DET
ajpdis-8198	150	15	complex	complex	ADJ
ajpdis-8198	150	16	relationships	relationship	NOUN
ajpdis-8198	150	17	between	between	ADP
ajpdis-8198	150	18	tax	tax	NOUN
ajpdis-8198	150	19	revenue	revenue	NOUN
ajpdis-8198	150	20	and	and	CCONJ
ajpdis-8198	150	21	human	human	ADJ
ajpdis-8198	150	22	capital	capital	NOUN
ajpdis-8198	150	23	development	development	NOUN
ajpdis-8198	150	24	over	over	ADP
ajpdis-8198	150	25	time	time	NOUN
ajpdis-8198	150	26	.	.	PUNCT
ajpdis-8198	151	1	3.0	3.0	NUM
ajpdis-8198	151	2	methodology	methodology	NOUN
ajpdis-8198	151	3	3.1	3.1	NUM
ajpdis-8198	151	4	the	the	DET
ajpdis-8198	151	5	research	research	NOUN
ajpdis-8198	151	6	design	design	VERB
ajpdis-8198	151	7	the	the	DET
ajpdis-8198	151	8	longitudinal	longitudinal	ADJ
ajpdis-8198	151	9	and	and	CCONJ
ajpdis-8198	151	10	ex	ex	ADJ
ajpdis-8198	151	11	-	-	ADJ
ajpdis-8198	151	12	post	post	ADJ
ajpdis-8198	151	13	facto	facto	X
ajpdis-8198	151	14	research	research	NOUN
ajpdis-8198	151	15	method	method	NOUN
ajpdis-8198	151	16	was	be	AUX
ajpdis-8198	151	17	adopted	adopt	VERB
ajpdis-8198	151	18	in	in	ADP
ajpdis-8198	151	19	this	this	DET
ajpdis-8198	151	20	study	study	NOUN
ajpdis-8198	151	21	because	because	SCONJ
ajpdis-8198	151	22	the	the	DET
ajpdis-8198	151	23	study	study	NOUN
ajpdis-8198	151	24	involved	involve	VERB
ajpdis-8198	151	25	the	the	DET
ajpdis-8198	151	26	collection	collection	NOUN
ajpdis-8198	151	27	of	of	ADP
ajpdis-8198	151	28	past	past	ADJ
ajpdis-8198	151	29	data	datum	NOUN
ajpdis-8198	151	30	for	for	ADP
ajpdis-8198	151	31	26	26	NUM
ajpdis-8198	151	32	years	year	NOUN
ajpdis-8198	151	33	starting	start	VERB
ajpdis-8198	151	34	from	from	ADP
ajpdis-8198	151	35	1994	1994	NUM
ajpdis-8198	151	36	to	to	ADP
ajpdis-8198	151	37	2024	2024	NUM
ajpdis-8198	151	38	.	.	PUNCT
ajpdis-8198	152	1	the	the	DET
ajpdis-8198	152	2	period	period	NOUN
ajpdis-8198	152	3	was	be	AUX
ajpdis-8198	152	4	representative	representative	ADJ
ajpdis-8198	152	5	and	and	CCONJ
ajpdis-8198	152	6	long	long	ADJ
ajpdis-8198	152	7	enough	enough	ADV
ajpdis-8198	152	8	to	to	PART
ajpdis-8198	152	9	capture	capture	VERB
ajpdis-8198	152	10	the	the	DET
ajpdis-8198	152	11	responsiveness	responsiveness	NOUN
ajpdis-8198	152	12	of	of	ADP
ajpdis-8198	152	13	the	the	DET
ajpdis-8198	152	14	chosen	choose	VERB
ajpdis-8198	152	15	independent	independent	ADJ
ajpdis-8198	152	16	variables	variable	NOUN
ajpdis-8198	152	17	on	on	ADP
ajpdis-8198	152	18	hdi	hdi	PROPN
ajpdis-8198	152	19	in	in	ADP
ajpdis-8198	152	20	the	the	DET
ajpdis-8198	152	21	country	country	NOUN
ajpdis-8198	152	22	.	.	PUNCT
ajpdis-8198	153	1	the	the	DET
ajpdis-8198	153	2	proxies	proxy	NOUN
ajpdis-8198	153	3	for	for	ADP
ajpdis-8198	153	4	tax	tax	NOUN
ajpdis-8198	153	5	revenue	revenue	NOUN
ajpdis-8198	153	6	,	,	PUNCT
ajpdis-8198	153	7	economic	economic	ADJ
ajpdis-8198	153	8	growth	growth	NOUN
ajpdis-8198	153	9	and	and	CCONJ
ajpdis-8198	153	10	development	development	NOUN
ajpdis-8198	153	11	were	be	AUX
ajpdis-8198	153	12	observed	observe	VERB
ajpdis-8198	153	13	and	and	CCONJ
ajpdis-8198	153	14	recorded	record	VERB
ajpdis-8198	153	15	annually	annually	ADV
ajpdis-8198	153	16	over	over	ADP
ajpdis-8198	153	17	the	the	DET
ajpdis-8198	153	18	period	period	NOUN
ajpdis-8198	153	19	of	of	ADP
ajpdis-8198	153	20	time	time	NOUN
ajpdis-8198	153	21	.	.	PUNCT
ajpdis-8198	154	1	this	this	DET
ajpdis-8198	154	2	research	research	NOUN
ajpdis-8198	154	3	design	design	NOUN
ajpdis-8198	154	4	approach	approach	NOUN
ajpdis-8198	154	5	makes	make	VERB
ajpdis-8198	154	6	it	it	PRON
ajpdis-8198	154	7	easier	easy	ADJ
ajpdis-8198	154	8	to	to	PART
ajpdis-8198	154	9	collect	collect	VERB
ajpdis-8198	154	10	the	the	DET
ajpdis-8198	154	11	data	datum	NOUN
ajpdis-8198	154	12	from	from	ADP
ajpdis-8198	154	13	the	the	DET
ajpdis-8198	154	14	various	various	ADJ
ajpdis-8198	154	15	sources	source	NOUN
ajpdis-8198	154	16	in	in	ADP
ajpdis-8198	154	17	examining	examine	VERB
ajpdis-8198	154	18	the	the	DET
ajpdis-8198	154	19	impact	impact	NOUN
ajpdis-8198	154	20	of	of	ADP
ajpdis-8198	154	21	tax	tax	NOUN
ajpdis-8198	154	22	revenue	revenue	NOUN
ajpdis-8198	154	23	on	on	ADP
ajpdis-8198	154	24	economic	economic	ADJ
ajpdis-8198	154	25	growth	growth	NOUN
ajpdis-8198	154	26	and	and	CCONJ
ajpdis-8198	154	27	development	development	NOUN
ajpdis-8198	154	28	of	of	ADP
ajpdis-8198	154	29	nigeria	nigeria	PROPN
ajpdis-8198	154	30	.	.	PUNCT
ajpdis-8198	155	1	3.2	3.2	NUM
ajpdis-8198	155	2	sources	source	NOUN
ajpdis-8198	155	3	of	of	ADP
ajpdis-8198	155	4	data	datum	NOUN
ajpdis-8198	155	5	collection	collection	NOUN
ajpdis-8198	155	6	secondary	secondary	ADJ
ajpdis-8198	155	7	data	datum	NOUN
ajpdis-8198	155	8	were	be	AUX
ajpdis-8198	155	9	employed	employ	VERB
ajpdis-8198	155	10	in	in	ADP
ajpdis-8198	155	11	the	the	DET
ajpdis-8198	155	12	study	study	NOUN
ajpdis-8198	155	13	which	which	PRON
ajpdis-8198	155	14	consisted	consist	VERB
ajpdis-8198	155	15	of	of	ADP
ajpdis-8198	155	16	human	human	PROPN
ajpdis-8198	155	17	development	development	PROPN
ajpdis-8198	155	18	index	index	NOUN
ajpdis-8198	155	19	,	,	PUNCT
ajpdis-8198	155	20	company	company	NOUN
ajpdis-8198	155	21	income	income	NOUN
ajpdis-8198	155	22	tax	tax	NOUN
ajpdis-8198	155	23	,	,	PUNCT
ajpdis-8198	155	24	petroleum	petroleum	NOUN
ajpdis-8198	155	25	profit	profit	NOUN
ajpdis-8198	155	26	tax	tax	NOUN
ajpdis-8198	155	27	,	,	PUNCT
ajpdis-8198	155	28	value	value	NOUN
ajpdis-8198	155	29	added	add	VERB
ajpdis-8198	155	30	tax	tax	NOUN
ajpdis-8198	155	31	,	,	PUNCT
ajpdis-8198	155	32	and	and	CCONJ
ajpdis-8198	155	33	custom	custom	NOUN
ajpdis-8198	155	34	and	and	CCONJ
ajpdis-8198	155	35	excise	excise	NOUN
ajpdis-8198	155	36	duties	duty	NOUN
ajpdis-8198	155	37	revenue	revenue	NOUN
ajpdis-8198	155	38	in	in	ADP
ajpdis-8198	155	39	nigeria	nigeria	PROPN
ajpdis-8198	155	40	ranging	range	VERB
ajpdis-8198	155	41	from	from	ADP
ajpdis-8198	155	42	1994	1994	NUM
ajpdis-8198	155	43	to	to	ADP
ajpdis-8198	155	44	2024	2024	NUM
ajpdis-8198	155	45	.	.	PUNCT
ajpdis-8198	156	1	the	the	DET
ajpdis-8198	156	2	data	datum	NOUN
ajpdis-8198	156	3	was	be	AUX
ajpdis-8198	156	4	obtained	obtain	VERB
ajpdis-8198	156	5	from	from	ADP
ajpdis-8198	156	6	the	the	DET
ajpdis-8198	156	7	central	central	ADJ
ajpdis-8198	156	8	bank	bank	PROPN
ajpdis-8198	156	9	of	of	ADP
ajpdis-8198	156	10	nigeria	nigeria	PROPN
ajpdis-8198	156	11	(	(	PUNCT
ajpdis-8198	156	12	cbn	cbn	PROPN
ajpdis-8198	156	13	)	)	PUNCT
ajpdis-8198	156	14	statistical	statistical	ADJ
ajpdis-8198	156	15	bulletin	bulletin	NOUN
ajpdis-8198	156	16	and	and	CCONJ
ajpdis-8198	156	17	annual	annual	ADJ
ajpdis-8198	156	18	report	report	NOUN
ajpdis-8198	156	19	,	,	PUNCT
ajpdis-8198	156	20	federal	federal	ADJ
ajpdis-8198	156	21	inland	inland	ADJ
ajpdis-8198	156	22	revenue	revenue	NOUN
ajpdis-8198	156	23	service	service	PROPN
ajpdis-8198	156	24	16	16	NUM
ajpdis-8198	156	25	journal	journal	NOUN
ajpdis-8198	156	26	of	of	ADP
ajpdis-8198	156	27	public	public	ADJ
ajpdis-8198	156	28	diplomacy	diplomacy	NOUN
ajpdis-8198	156	29	and	and	CCONJ
ajpdis-8198	156	30	international	international	ADJ
ajpdis-8198	156	31	studies	study	NOUN
ajpdis-8198	156	32	www	www	PROPN
ajpdis-8198	156	33	.	.	PROPN
ajpdis-8198	157	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	157	2	(	(	PUNCT
ajpdis-8198	157	3	firs	fir	NOUN
ajpdis-8198	157	4	)	)	PUNCT
ajpdis-8198	157	5	quarterly	quarterly	ADJ
ajpdis-8198	157	6	reports	report	NOUN
ajpdis-8198	157	7	,	,	PUNCT
ajpdis-8198	157	8	national	national	ADJ
ajpdis-8198	157	9	bureau	bureau	PROPN
ajpdis-8198	157	10	of	of	ADP
ajpdis-8198	157	11	statistics	statistic	NOUN
ajpdis-8198	157	12	(	(	PUNCT
ajpdis-8198	157	13	nbs	nbs	PROPN
ajpdis-8198	157	14	)	)	PUNCT
ajpdis-8198	157	15	,	,	PUNCT
ajpdis-8198	157	16	world	world	NOUN
ajpdis-8198	157	17	bank	bank	PROPN
ajpdis-8198	157	18	country	country	PROPN
ajpdis-8198	157	19	specific	specific	ADJ
ajpdis-8198	157	20	report	report	NOUN
ajpdis-8198	157	21	and	and	CCONJ
ajpdis-8198	157	22	united	united	PROPN
ajpdis-8198	157	23	nations	nations	PROPN
ajpdis-8198	157	24	human	human	PROPN
ajpdis-8198	157	25	development	development	PROPN
ajpdis-8198	157	26	report	report	NOUN
ajpdis-8198	157	27	.	.	PUNCT
ajpdis-8198	158	1	3.3.1	3.3.1	NUM
ajpdis-8198	158	2	model	model	NOUN
ajpdis-8198	158	3	specification	specification	NOUN
ajpdis-8198	158	4	based	base	VERB
ajpdis-8198	158	5	on	on	ADP
ajpdis-8198	158	6	the	the	DET
ajpdis-8198	158	7	functional	functional	ADJ
ajpdis-8198	158	8	relationship	relationship	NOUN
ajpdis-8198	158	9	between	between	ADP
ajpdis-8198	158	10	the	the	DET
ajpdis-8198	158	11	theory	theory	NOUN
ajpdis-8198	158	12	of	of	ADP
ajpdis-8198	158	13	optimal	optimal	ADJ
ajpdis-8198	158	14	commodity	commodity	NOUN
ajpdis-8198	158	15	taxation	taxation	NOUN
ajpdis-8198	158	16	and	and	CCONJ
ajpdis-8198	158	17	economic	economic	ADJ
ajpdis-8198	158	18	growth	growth	NOUN
ajpdis-8198	158	19	,	,	PUNCT
ajpdis-8198	158	20	a	a	DET
ajpdis-8198	158	21	link	link	NOUN
ajpdis-8198	158	22	was	be	AUX
ajpdis-8198	158	23	drawn	draw	VERB
ajpdis-8198	158	24	from	from	ADP
ajpdis-8198	158	25	the	the	DET
ajpdis-8198	158	26	two	two	NUM
ajpdis-8198	158	27	variables	variable	NOUN
ajpdis-8198	158	28	.	.	PUNCT
ajpdis-8198	159	1	the	the	DET
ajpdis-8198	159	2	model	model	NOUN
ajpdis-8198	159	3	for	for	ADP
ajpdis-8198	159	4	the	the	DET
ajpdis-8198	159	5	study	study	NOUN
ajpdis-8198	159	6	states	state	VERB
ajpdis-8198	159	7	that	that	SCONJ
ajpdis-8198	159	8	economic	economic	ADJ
ajpdis-8198	159	9	development	development	NOUN
ajpdis-8198	159	10	proxy	proxy	NOUN
ajpdis-8198	159	11	by	by	ADP
ajpdis-8198	159	12	human	human	PROPN
ajpdis-8198	159	13	development	development	NOUN
ajpdis-8198	159	14	index	index	NOUN
ajpdis-8198	159	15	(	(	PUNCT
ajpdis-8198	159	16	hdi	hdi	PROPN
ajpdis-8198	159	17	)	)	PUNCT
ajpdis-8198	159	18	depends	depend	VERB
ajpdis-8198	159	19	on	on	ADP
ajpdis-8198	159	20	tax	tax	NOUN
ajpdis-8198	159	21	revenue	revenue	NOUN
ajpdis-8198	159	22	.	.	PUNCT
ajpdis-8198	160	1	the	the	DET
ajpdis-8198	160	2	model	model	NOUN
ajpdis-8198	160	3	is	be	AUX
ajpdis-8198	160	4	in	in	ADP
ajpdis-8198	160	5	line	line	NOUN
ajpdis-8198	160	6	with	with	ADP
ajpdis-8198	160	7	the	the	DET
ajpdis-8198	160	8	work	work	NOUN
ajpdis-8198	160	9	of	of	ADP
ajpdis-8198	160	10	ofoegbu	ofoegbu	NOUN
ajpdis-8198	160	11	et	et	PROPN
ajpdis-8198	160	12	al	al	PROPN
ajpdis-8198	160	13	(	(	PUNCT
ajpdis-8198	160	14	2016	2016	NUM
ajpdis-8198	160	15	)	)	PUNCT
ajpdis-8198	160	16	in	in	ADP
ajpdis-8198	160	17	the	the	DET
ajpdis-8198	160	18	empirical	empirical	ADJ
ajpdis-8198	160	19	analysis	analysis	NOUN
ajpdis-8198	160	20	of	of	ADP
ajpdis-8198	160	21	the	the	DET
ajpdis-8198	160	22	effect	effect	NOUN
ajpdis-8198	160	23	of	of	ADP
ajpdis-8198	160	24	tax	tax	NOUN
ajpdis-8198	160	25	revenue	revenue	NOUN
ajpdis-8198	160	26	on	on	ADP
ajpdis-8198	160	27	economic	economic	ADJ
ajpdis-8198	160	28	development	development	NOUN
ajpdis-8198	160	29	of	of	ADP
ajpdis-8198	160	30	nigeria	nigeria	PROPN
ajpdis-8198	160	31	.	.	PUNCT
ajpdis-8198	161	1	the	the	DET
ajpdis-8198	161	2	models	model	NOUN
ajpdis-8198	161	3	state	state	VERB
ajpdis-8198	161	4	that	that	SCONJ
ajpdis-8198	161	5	a	a	DET
ajpdis-8198	161	6	linear	linear	ADJ
ajpdis-8198	161	7	relationship	relationship	NOUN
ajpdis-8198	161	8	existed	exist	VERB
ajpdis-8198	161	9	between	between	ADP
ajpdis-8198	161	10	tax	tax	NOUN
ajpdis-8198	161	11	revenue	revenue	NOUN
ajpdis-8198	161	12	,	,	PUNCT
ajpdis-8198	161	13	economic	economic	ADJ
ajpdis-8198	161	14	growth	growth	NOUN
ajpdis-8198	161	15	and	and	CCONJ
ajpdis-8198	161	16	development	development	NOUN
ajpdis-8198	161	17	in	in	ADP
ajpdis-8198	161	18	nigeria	nigeria	PROPN
ajpdis-8198	161	19	.	.	PUNCT
ajpdis-8198	162	1	this	this	DET
ajpdis-8198	162	2	model	model	NOUN
ajpdis-8198	162	3	was	be	AUX
ajpdis-8198	162	4	modified	modify	VERB
ajpdis-8198	162	5	in	in	ADP
ajpdis-8198	162	6	this	this	DET
ajpdis-8198	162	7	study	study	NOUN
ajpdis-8198	162	8	.	.	PUNCT
ajpdis-8198	163	1	thus	thus	ADV
ajpdis-8198	163	2	,	,	PUNCT
ajpdis-8198	163	3	the	the	DET
ajpdis-8198	163	4	functional	functional	ADJ
ajpdis-8198	163	5	relationship	relationship	NOUN
ajpdis-8198	163	6	and	and	CCONJ
ajpdis-8198	163	7	the	the	DET
ajpdis-8198	163	8	resultant	resultant	NOUN
ajpdis-8198	163	9	models	model	NOUN
ajpdis-8198	163	10	are	be	AUX
ajpdis-8198	163	11	as	as	ADV
ajpdis-8198	163	12	specified	specify	VERB
ajpdis-8198	163	13	below	below	ADV
ajpdis-8198	163	14	:	:	PUNCT
ajpdis-8198	163	15	hdi	hdi	PROPN
ajpdis-8198	163	16	=	=	SYM
ajpdis-8198	163	17	f	f	PROPN
ajpdis-8198	163	18	(	(	PUNCT
ajpdis-8198	163	19	tax	tax	NOUN
ajpdis-8198	163	20	revenue	revenue	NOUN
ajpdis-8198	163	21	)	)	PUNCT
ajpdis-8198	163	22	…	…	PUNCT
ajpdis-8198	163	23	…	…	PUNCT
ajpdis-8198	163	24	…	…	PUNCT
ajpdis-8198	163	25	…	…	PUNCT
ajpdis-8198	163	26	…	…	PUNCT
ajpdis-8198	163	27	…	…	PUNCT
ajpdis-8198	163	28	…	…	PUNCT
ajpdis-8198	163	29	…	…	PUNCT
ajpdis-8198	163	30	…	…	PUNCT
ajpdis-8198	163	31	……	……	NOUN
ajpdis-8198	163	32	……	……	NOUN
ajpdis-8198	163	33	……	……	NOUN
ajpdis-8198	163	34	……	……	NOUN
ajpdis-8198	163	35	……	……	NOUN
ajpdis-8198	163	36	……	……	NOUN
ajpdis-8198	163	37	……	……	NOUN
ajpdis-8198	163	38	...	...	PUNCT
ajpdis-8198	163	39	(	(	PUNCT
ajpdis-8198	163	40	3.1	3.1	NUM
ajpdis-8198	163	41	)	)	PUNCT
ajpdis-8198	163	42	hdi	hdi	NOUN
ajpdis-8198	163	43	=	=	SYM
ajpdis-8198	163	44	f	f	PROPN
ajpdis-8198	163	45	(	(	PUNCT
ajpdis-8198	163	46	cit	cit	PROPN
ajpdis-8198	163	47	,	,	PUNCT
ajpdis-8198	163	48	ppt	ppt	PROPN
ajpdis-8198	163	49	,	,	PUNCT
ajpdis-8198	163	50	vat	vat	NOUN
ajpdis-8198	163	51	,	,	PUNCT
ajpdis-8198	163	52	ced	ced	ADJ
ajpdis-8198	163	53	)	)	PUNCT
ajpdis-8198	163	54	…	…	PUNCT
ajpdis-8198	163	55	…	…	PUNCT
ajpdis-8198	163	56	…	…	PUNCT
ajpdis-8198	163	57	…	…	PUNCT
ajpdis-8198	163	58	…	…	PUNCT
ajpdis-8198	163	59	…	…	PUNCT
ajpdis-8198	163	60	…	…	PUNCT
ajpdis-8198	163	61	……	……	NOUN
ajpdis-8198	163	62	……	……	NOUN
ajpdis-8198	163	63	……	……	NOUN
ajpdis-8198	163	64	……	……	NOUN
ajpdis-8198	163	65	……	……	NOUN
ajpdis-8198	163	66	(	(	PUNCT
ajpdis-8198	163	67	3.2	3.2	NUM
ajpdis-8198	163	68	)	)	PUNCT
ajpdis-8198	163	69	from	from	ADP
ajpdis-8198	163	70	the	the	DET
ajpdis-8198	163	71	above	above	ADJ
ajpdis-8198	163	72	functional	functional	ADJ
ajpdis-8198	163	73	relationship	relationship	NOUN
ajpdis-8198	163	74	,	,	PUNCT
ajpdis-8198	163	75	the	the	DET
ajpdis-8198	163	76	stochastic	stochastic	ADJ
ajpdis-8198	163	77	model	model	NOUN
ajpdis-8198	163	78	is	be	AUX
ajpdis-8198	163	79	specified	specify	VERB
ajpdis-8198	163	80	thus	thus	ADV
ajpdis-8198	163	81	:	:	PUNCT
ajpdis-8198	164	1	hdi	hdi	PROPN
ajpdis-8198	164	2	=	=	SYM
ajpdis-8198	164	3	β0	β0	PROPN
ajpdis-8198	164	4	+	+	CCONJ
ajpdis-8198	165	1	β1citt	β1citt	NUM
ajpdis-8198	165	2	+	+	NUM
ajpdis-8198	165	3	β2pptt	β2pptt	NOUN
ajpdis-8198	165	4	+	+	CCONJ
ajpdis-8198	165	5	β3	β3	ADJ
ajpdis-8198	165	6	vatt	vatt	ADJ
ajpdis-8198	165	7	+	+	CCONJ
ajpdis-8198	165	8	β4ced	β4ced	ADJ
ajpdis-8198	165	9	+	+	CCONJ
ajpdis-8198	165	10	μt	μt	ADJ
ajpdis-8198	165	11	…	…	PUNCT
ajpdis-8198	165	12	…	…	PUNCT
ajpdis-8198	165	13	…	…	PUNCT
ajpdis-8198	165	14	…	…	PUNCT
ajpdis-8198	165	15	…	…	PUNCT
ajpdis-8198	165	16	…	…	PUNCT
ajpdis-8198	165	17	.(3.3	.(3.3	NUM
ajpdis-8198	165	18	)	)	PUNCT
ajpdis-8198	165	19	where	where	SCONJ
ajpdis-8198	165	20	hdi	hdi	PROPN
ajpdis-8198	165	21	=	=	PROPN
ajpdis-8198	165	22	human	human	PROPN
ajpdis-8198	165	23	development	development	PROPN
ajpdis-8198	165	24	index	index	PROPN
ajpdis-8198	165	25	cit	cit	PROPN
ajpdis-8198	165	26	=	=	PROPN
ajpdis-8198	165	27	company	company	NOUN
ajpdis-8198	165	28	income	income	NOUN
ajpdis-8198	165	29	tax	tax	NOUN
ajpdis-8198	165	30	revenue	revenue	NOUN
ajpdis-8198	165	31	ppt	ppt	NOUN
ajpdis-8198	165	32	=	=	PUNCT
ajpdis-8198	165	33	petroleum	petroleum	NOUN
ajpdis-8198	165	34	profit	profit	NOUN
ajpdis-8198	165	35	tax	tax	NOUN
ajpdis-8198	165	36	revenue	revenue	NOUN
ajpdis-8198	165	37	vat	vat	NOUN
ajpdis-8198	165	38	=	=	SYM
ajpdis-8198	165	39	value	value	NOUN
ajpdis-8198	165	40	added	add	VERB
ajpdis-8198	165	41	tax	tax	NOUN
ajpdis-8198	165	42	revenue	revenue	NOUN
ajpdis-8198	165	43	ced	ced	ADJ
ajpdis-8198	165	44	=	=	PUNCT
ajpdis-8198	165	45	custom	custom	NOUN
ajpdis-8198	165	46	and	and	CCONJ
ajpdis-8198	165	47	excise	excise	NOUN
ajpdis-8198	165	48	duties	duty	NOUN
ajpdis-8198	165	49	revenue	revenue	NOUN
ajpdis-8198	165	50	β0	β0	NOUN
ajpdis-8198	165	51	=	=	PUNCT
ajpdis-8198	165	52	constant	constant	ADJ
ajpdis-8198	165	53	parameter	parameter	NOUN
ajpdis-8198	165	54	β1	β1	PROPN
ajpdis-8198	165	55	,	,	PUNCT
ajpdis-8198	165	56	β2	β2	NOUN
ajpdis-8198	165	57	,	,	PUNCT
ajpdis-8198	165	58	β3	β3	PROPN
ajpdis-8198	165	59	,	,	PUNCT
ajpdis-8198	165	60	β4	β4	PROPN
ajpdis-8198	165	61	,	,	PUNCT
ajpdis-8198	165	62	=	=	SYM
ajpdis-8198	165	63	coefficients	coefficient	NOUN
ajpdis-8198	165	64	of	of	ADP
ajpdis-8198	165	65	the	the	DET
ajpdis-8198	165	66	explanatory	explanatory	ADJ
ajpdis-8198	165	67	variables	variable	NOUN
ajpdis-8198	165	68	μt	μt	NOUN
ajpdis-8198	165	69	=	=	PUNCT
ajpdis-8198	165	70	stochastic	stochastic	ADJ
ajpdis-8198	165	71	disturbance	disturbance	NOUN
ajpdis-8198	165	72	term	term	NOUN
ajpdis-8198	165	73	t	t	PROPN
ajpdis-8198	165	74	=	=	NUM
ajpdis-8198	165	75	time	time	NOUN
ajpdis-8198	165	76	subscript	subscript	VERB
ajpdis-8198	165	77	the	the	DET
ajpdis-8198	165	78	apriori	apriori	ADJ
ajpdis-8198	165	79	expectation	expectation	NOUN
ajpdis-8198	165	80	is	be	AUX
ajpdis-8198	165	81	that	that	SCONJ
ajpdis-8198	165	82	the	the	DET
ajpdis-8198	165	83	coefficients	coefficient	NOUN
ajpdis-8198	165	84	of	of	ADP
ajpdis-8198	165	85	,	,	PUNCT
ajpdis-8198	165	86	cit	cit	PROPN
ajpdis-8198	165	87	,	,	PUNCT
ajpdis-8198	165	88	ppt	ppt	NOUN
ajpdis-8198	165	89	,	,	PUNCT
ajpdis-8198	165	90	vat	vat	NOUN
ajpdis-8198	165	91	and	and	CCONJ
ajpdis-8198	165	92	ced	ce	VERB
ajpdis-8198	165	93	are	be	AUX
ajpdis-8198	165	94	positively	positively	ADV
ajpdis-8198	165	95	related	relate	VERB
ajpdis-8198	165	96	to	to	ADP
ajpdis-8198	165	97	hdi	hdi	PROPN
ajpdis-8198	165	98	,	,	PUNCT
ajpdis-8198	165	99	i.e.	i.e.	X
ajpdis-8198	165	100	,	,	PUNCT
ajpdis-8198	165	101	β1	β1	PROPN
ajpdis-8198	165	102	,	,	PUNCT
ajpdis-8198	165	103	β2	β2	NOUN
ajpdis-8198	165	104	,	,	PUNCT
ajpdis-8198	165	105	β3	β3	PROPN
ajpdis-8198	165	106	,	,	PUNCT
ajpdis-8198	165	107	β4	β4	PROPN
ajpdis-8198	165	108	,	,	PUNCT
ajpdis-8198	165	109	>	>	X
ajpdis-8198	165	110	0	0	PUNCT
ajpdis-8198	166	1	in	in	ADP
ajpdis-8198	166	2	equation	equation	NOUN
ajpdis-8198	166	3	3.3	3.3	NUM
ajpdis-8198	166	4	above	above	ADP
ajpdis-8198	166	5	respectively	respectively	ADV
ajpdis-8198	166	6	.	.	PUNCT
ajpdis-8198	167	1	3.4	3.4	NUM
ajpdis-8198	167	2	method	method	NOUN
ajpdis-8198	167	3	of	of	ADP
ajpdis-8198	167	4	data	datum	NOUN
ajpdis-8198	167	5	analysis	analysis	NOUN
ajpdis-8198	167	6	the	the	DET
ajpdis-8198	167	7	method	method	NOUN
ajpdis-8198	167	8	of	of	ADP
ajpdis-8198	167	9	data	datum	NOUN
ajpdis-8198	167	10	analysis	analysis	NOUN
ajpdis-8198	167	11	in	in	ADP
ajpdis-8198	167	12	the	the	DET
ajpdis-8198	167	13	study	study	NOUN
ajpdis-8198	167	14	was	be	AUX
ajpdis-8198	167	15	the	the	DET
ajpdis-8198	167	16	multiple	multiple	ADJ
ajpdis-8198	167	17	ordinary	ordinary	ADJ
ajpdis-8198	167	18	least	least	ADJ
ajpdis-8198	167	19	square	square	ADJ
ajpdis-8198	167	20	(	(	PUNCT
ajpdis-8198	167	21	ols	ol	NOUN
ajpdis-8198	167	22	)	)	PUNCT
ajpdis-8198	167	23	session	session	NOUN
ajpdis-8198	167	24	analysis	analysis	NOUN
ajpdis-8198	167	25	.	.	PUNCT
ajpdis-8198	168	1	this	this	DET
ajpdis-8198	168	2	method	method	NOUN
ajpdis-8198	168	3	is	be	AUX
ajpdis-8198	168	4	a	a	DET
ajpdis-8198	168	5	good	good	ADJ
ajpdis-8198	168	6	estimating	estimating	NOUN
ajpdis-8198	168	7	technique	technique	NOUN
ajpdis-8198	168	8	for	for	ADP
ajpdis-8198	168	9	time	time	NOUN
ajpdis-8198	168	10	series	series	PROPN
ajpdis-8198	168	11	data	datum	NOUN
ajpdis-8198	168	12	because	because	SCONJ
ajpdis-8198	168	13	it	it	PRON
ajpdis-8198	168	14	has	have	VERB
ajpdis-8198	168	15	characteristics	characteristic	NOUN
ajpdis-8198	168	16	of	of	ADP
ajpdis-8198	168	17	best	good	ADJ
ajpdis-8198	168	18	linear	linear	ADJ
ajpdis-8198	168	19	unbiased	unbiased	ADJ
ajpdis-8198	168	20	estimator	estimator	NOUN
ajpdis-8198	168	21	(	(	PUNCT
ajpdis-8198	168	22	blue	blue	PROPN
ajpdis-8198	168	23	)	)	PUNCT
ajpdis-8198	168	24	that	that	PRON
ajpdis-8198	168	25	possesses	possess	VERB
ajpdis-8198	168	26	the	the	DET
ajpdis-8198	168	27	properties	property	NOUN
ajpdis-8198	168	28	of	of	ADP
ajpdis-8198	168	29	unbiasedness	unbiasedness	NOUN
ajpdis-8198	168	30	,	,	PUNCT
ajpdis-8198	168	31	efficiency	efficiency	NOUN
ajpdis-8198	168	32	and	and	CCONJ
ajpdis-8198	168	33	consistency	consistency	NOUN
ajpdis-8198	168	34	.	.	PUNCT
ajpdis-8198	169	1	this	this	DET
ajpdis-8198	169	2	technique	technique	NOUN
ajpdis-8198	169	3	established	establish	VERB
ajpdis-8198	169	4	a	a	DET
ajpdis-8198	169	5	stronger	strong	ADJ
ajpdis-8198	169	6	causal	causal	NOUN
ajpdis-8198	169	7	relationship	relationship	NOUN
ajpdis-8198	169	8	between	between	ADP
ajpdis-8198	169	9	the	the	DET
ajpdis-8198	169	10	chosen	choose	VERB
ajpdis-8198	169	11	variables	variable	NOUN
ajpdis-8198	169	12	in	in	ADP
ajpdis-8198	169	13	achieving	achieve	VERB
ajpdis-8198	169	14	the	the	DET
ajpdis-8198	169	15	research	research	NOUN
ajpdis-8198	169	16	objectives	objective	NOUN
ajpdis-8198	169	17	.	.	PUNCT
ajpdis-8198	170	1	the	the	DET
ajpdis-8198	170	2	data	datum	NOUN
ajpdis-8198	170	3	obtained	obtain	VERB
ajpdis-8198	170	4	were	be	AUX
ajpdis-8198	170	5	electronically	electronically	ADV
ajpdis-8198	170	6	analyzed	analyze	VERB
ajpdis-8198	170	7	with	with	ADP
ajpdis-8198	170	8	the	the	DET
ajpdis-8198	170	9	aid	aid	NOUN
ajpdis-8198	170	10	of	of	ADP
ajpdis-8198	170	11	econometric	econometric	ADJ
ajpdis-8198	170	12	view	view	NOUN
ajpdis-8198	170	13	(	(	PUNCT
ajpdis-8198	170	14	e	e	NOUN
ajpdis-8198	170	15	-	-	NOUN
ajpdis-8198	170	16	view	view	NOUN
ajpdis-8198	170	17	)	)	PUNCT
ajpdis-8198	170	18	10	10	NUM
ajpdis-8198	170	19	.	.	PUNCT
ajpdis-8198	171	1	operationalization	operationalization	NOUN
ajpdis-8198	171	2	of	of	ADP
ajpdis-8198	171	3	variables	variable	NOUN
ajpdis-8198	171	4	s	s	PROPN
ajpdis-8198	171	5	/	/	SYM
ajpdis-8198	171	6	n	n	PRON
ajpdis-8198	171	7	variables	variable	NOUN
ajpdis-8198	171	8	proxy	proxy	ADJ
ajpdis-8198	171	9	definition	definition	NOUN
ajpdis-8198	171	10	sources	source	NOUN
ajpdis-8198	171	11	apriori	apriori	ADV
ajpdis-8198	171	12	sign	sign	VERB
ajpdis-8198	171	13	1	1	NUM
ajpdis-8198	171	14	development	development	NOUN
ajpdis-8198	171	15	hdi	hdi	PROPN
ajpdis-8198	171	16	it	it	PRON
ajpdis-8198	171	17	is	be	AUX
ajpdis-8198	171	18	a	a	DET
ajpdis-8198	171	19	composite	composite	ADJ
ajpdis-8198	171	20	index	index	NOUN
ajpdis-8198	171	21	of	of	ADP
ajpdis-8198	171	22	education	education	NOUN
ajpdis-8198	171	23	,	,	PUNCT
ajpdis-8198	171	24	life	life	NOUN
ajpdis-8198	171	25	expectancy	expectancy	NOUN
ajpdis-8198	171	26	and	and	CCONJ
ajpdis-8198	171	27	standard	standard	NOUN
ajpdis-8198	171	28	of	of	ADP
ajpdis-8198	171	29	living	living	NOUN
ajpdis-8198	171	30	use	use	NOUN
ajpdis-8198	171	31	in	in	ADP
ajpdis-8198	171	32	measuring	measure	VERB
ajpdis-8198	171	33	development	development	NOUN
ajpdis-8198	171	34	.	.	PUNCT
ajpdis-8198	172	1	haller	haller	PROPN
ajpdis-8198	172	2	,	,	PUNCT
ajpdis-8198	172	3	(	(	PUNCT
ajpdis-8198	172	4	2012	2012	NUM
ajpdis-8198	172	5	)	)	PUNCT
ajpdis-8198	172	6	;	;	PUNCT
ajpdis-8198	172	7	and	and	CCONJ
ajpdis-8198	172	8	ofoegbu	ofoegbu	X
ajpdis-8198	172	9	et	et	PROPN
ajpdis-8198	172	10	al	al	PROPN
ajpdis-8198	172	11	(	(	PUNCT
ajpdis-8198	172	12	2016	2016	NUM
ajpdis-8198	172	13	)	)	PUNCT
ajpdis-8198	172	14	.	.	PUNCT
ajpdis-8198	173	1	nil	nil	NOUN
ajpdis-8198	173	2	2	2	NUM
ajpdis-8198	173	3	company	company	NOUN
ajpdis-8198	173	4	income	income	NOUN
ajpdis-8198	173	5	tax	tax	NOUN
ajpdis-8198	173	6	revenue	revenue	NOUN
ajpdis-8198	173	7	cit	cit	PROPN
ajpdis-8198	173	8	revenue	revenue	NOUN
ajpdis-8198	173	9	realized	realize	VERB
ajpdis-8198	173	10	from	from	ADP
ajpdis-8198	173	11	the	the	DET
ajpdis-8198	173	12	imposition	imposition	NOUN
ajpdis-8198	173	13	of	of	ADP
ajpdis-8198	173	14	cit	cit	PROPN
ajpdis-8198	173	15	on	on	ADP
ajpdis-8198	173	16	companies	company	NOUN
ajpdis-8198	173	17	.	.	PUNCT
ajpdis-8198	174	1	adegbie&fakile	adegbie&fakile	NOUN
ajpdis-8198	174	2	(	(	PUNCT
ajpdis-8198	174	3	2011	2011	NUM
ajpdis-8198	174	4	)	)	PUNCT
ajpdis-8198	174	5	;	;	PUNCT
ajpdis-8198	174	6	and	and	CCONJ
ajpdis-8198	174	7	ogwuche	ogwuche	NOUN
ajpdis-8198	174	8	et	et	PROPN
ajpdis-8198	174	9	al	al	PROPN
ajpdis-8198	174	10	(	(	PUNCT
ajpdis-8198	174	11	2019	2019	NUM
ajpdis-8198	174	12	)	)	PUNCT
ajpdis-8198	174	13	.	.	PUNCT
ajpdis-8198	175	1	positive	positive	ADJ
ajpdis-8198	175	2	17	17	NUM
ajpdis-8198	175	3	journal	journal	NOUN
ajpdis-8198	175	4	of	of	ADP
ajpdis-8198	175	5	public	public	ADJ
ajpdis-8198	175	6	diplomacy	diplomacy	NOUN
ajpdis-8198	175	7	and	and	CCONJ
ajpdis-8198	175	8	international	international	ADJ
ajpdis-8198	175	9	studies	study	NOUN
ajpdis-8198	175	10	www	www	PROPN
ajpdis-8198	175	11	.	.	PUNCT
ajpdis-8198	176	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	176	2	3	3	NUM
ajpdis-8198	176	3	petroleum	petroleum	NOUN
ajpdis-8198	176	4	profit	profit	NOUN
ajpdis-8198	176	5	tax	tax	NOUN
ajpdis-8198	176	6	revenue	revenue	NOUN
ajpdis-8198	176	7	ppt	ppt	PROPN
ajpdis-8198	176	8	revenue	revenue	NOUN
ajpdis-8198	176	9	realized	realize	VERB
ajpdis-8198	176	10	from	from	ADP
ajpdis-8198	176	11	the	the	DET
ajpdis-8198	176	12	imposition	imposition	NOUN
ajpdis-8198	176	13	of	of	ADP
ajpdis-8198	176	14	ppt	ppt	NOUN
ajpdis-8198	176	15	on	on	ADP
ajpdis-8198	176	16	oil	oil	NOUN
ajpdis-8198	176	17	companies	company	NOUN
ajpdis-8198	176	18	.	.	PUNCT
ajpdis-8198	177	1	anyaduba&aronmwan	anyaduba&aronmwan	INTJ
ajpdis-8198	177	2	(	(	PUNCT
ajpdis-8198	177	3	2015	2015	NUM
ajpdis-8198	177	4	)	)	PUNCT
ajpdis-8198	177	5	;	;	PUNCT
ajpdis-8198	177	6	and	and	CCONJ
ajpdis-8198	177	7	saheed	sahee	VERB
ajpdis-8198	177	8	et	et	PROPN
ajpdis-8198	177	9	al	al	PROPN
ajpdis-8198	177	10	,	,	PUNCT
ajpdis-8198	177	11	(	(	PUNCT
ajpdis-8198	177	12	2014	2014	NUM
ajpdis-8198	177	13	)	)	PUNCT
ajpdis-8198	177	14	.	.	PUNCT
ajpdis-8198	178	1	positive	positive	ADJ
ajpdis-8198	178	2	4	4	NUM
ajpdis-8198	178	3	value	value	NOUN
ajpdis-8198	178	4	added	add	VERB
ajpdis-8198	178	5	tax	tax	NOUN
ajpdis-8198	178	6	revenue	revenue	NOUN
ajpdis-8198	178	7	vat	vat	NOUN
ajpdis-8198	178	8	tax	tax	NOUN
ajpdis-8198	178	9	revenue	revenue	NOUN
ajpdis-8198	178	10	realized	realize	VERB
ajpdis-8198	178	11	from	from	ADP
ajpdis-8198	178	12	the	the	DET
ajpdis-8198	178	13	imposition	imposition	NOUN
ajpdis-8198	178	14	of	of	ADP
ajpdis-8198	178	15	vat	vat	NOUN
ajpdis-8198	178	16	on	on	ADP
ajpdis-8198	178	17	goods	good	NOUN
ajpdis-8198	178	18	and	and	CCONJ
ajpdis-8198	178	19	services	service	NOUN
ajpdis-8198	178	20	.	.	PUNCT
ajpdis-8198	179	1	okoror	okoror	PROPN
ajpdis-8198	179	2	&	&	CCONJ
ajpdis-8198	179	3	onatuyeh	onatuyeh	PROPN
ajpdis-8198	179	4	(	(	PUNCT
ajpdis-8198	179	5	2018	2018	NUM
ajpdis-8198	179	6	)	)	PUNCT
ajpdis-8198	179	7	;	;	PUNCT
ajpdis-8198	179	8	and	and	CCONJ
ajpdis-8198	179	9	yusuf	yusuf	PROPN
ajpdis-8198	179	10	et	et	PROPN
ajpdis-8198	179	11	al	al	PROPN
ajpdis-8198	179	12	(	(	PUNCT
ajpdis-8198	179	13	2018	2018	NUM
ajpdis-8198	179	14	)	)	PUNCT
ajpdis-8198	179	15	positive	positive	ADJ
ajpdis-8198	179	16	5	5	NUM
ajpdis-8198	179	17	custom	custom	NOUN
ajpdis-8198	179	18	and	and	CCONJ
ajpdis-8198	179	19	excise	excise	NOUN
ajpdis-8198	179	20	duties	duty	NOUN
ajpdis-8198	179	21	revenue	revenue	NOUN
ajpdis-8198	179	22	ced	ced	PROPN
ajpdis-8198	179	23	revenue	revenue	NOUN
ajpdis-8198	179	24	realized	realize	VERB
ajpdis-8198	179	25	from	from	ADP
ajpdis-8198	179	26	the	the	DET
ajpdis-8198	179	27	collection	collection	NOUN
ajpdis-8198	179	28	of	of	ADP
ajpdis-8198	179	29	ced	ce	VERB
ajpdis-8198	179	30	on	on	ADP
ajpdis-8198	179	31	imports	import	NOUN
ajpdis-8198	179	32	and	and	CCONJ
ajpdis-8198	179	33	exports	export	NOUN
ajpdis-8198	179	34	.	.	PUNCT
ajpdis-8198	180	1	ibadin&oladipupo	ibadin&oladipupo	NOUN
ajpdis-8198	180	2	(	(	PUNCT
ajpdis-8198	180	3	2015	2015	NUM
ajpdis-8198	180	4	)	)	PUNCT
ajpdis-8198	180	5	;	;	PUNCT
ajpdis-8198	180	6	and	and	CCONJ
ajpdis-8198	180	7	asaolu	asaolu	PROPN
ajpdis-8198	180	8	et	et	PROPN
ajpdis-8198	180	9	al	al	PROPN
ajpdis-8198	180	10	.	.	PROPN
ajpdis-8198	180	11	,	,	PUNCT
ajpdis-8198	180	12	(	(	PUNCT
ajpdis-8198	180	13	2018	2018	NUM
ajpdis-8198	180	14	)	)	PUNCT
ajpdis-8198	180	15	.	.	PUNCT
ajpdis-8198	181	1	positive	positive	ADJ
ajpdis-8198	181	2	sources	source	NOUN
ajpdis-8198	181	3	:	:	PUNCT
ajpdis-8198	181	4	researcher	researcher	NOUN
ajpdis-8198	181	5	's	's	PART
ajpdis-8198	181	6	compilation	compilation	NOUN
ajpdis-8198	181	7	from	from	ADP
ajpdis-8198	181	8	various	various	ADJ
ajpdis-8198	181	9	sources	source	NOUN
ajpdis-8198	181	10	(	(	PUNCT
ajpdis-8198	181	11	2025	2025	NUM
ajpdis-8198	181	12	)	)	PUNCT
ajpdis-8198	181	13	4.0	4.0	NUM
ajpdis-8198	181	14	data	datum	NOUN
ajpdis-8198	181	15	presentation	presentation	NOUN
ajpdis-8198	181	16	and	and	CCONJ
ajpdis-8198	181	17	analysis	analysis	NOUN
ajpdis-8198	181	18	4.1	4.1	NUM
ajpdis-8198	181	19	data	datum	NOUN
ajpdis-8198	181	20	presentation	presentation	NOUN
ajpdis-8198	181	21	descriptive	descriptive	ADJ
ajpdis-8198	181	22	statistics	statistic	NOUN
ajpdis-8198	181	23	the	the	DET
ajpdis-8198	181	24	result	result	NOUN
ajpdis-8198	181	25	of	of	ADP
ajpdis-8198	181	26	the	the	DET
ajpdis-8198	181	27	descriptive	descriptive	ADJ
ajpdis-8198	181	28	statistics	statistic	NOUN
ajpdis-8198	181	29	is	be	AUX
ajpdis-8198	181	30	shown	show	VERB
ajpdis-8198	181	31	on	on	ADP
ajpdis-8198	181	32	the	the	DET
ajpdis-8198	181	33	table	table	NOUN
ajpdis-8198	181	34	below	below	ADV
ajpdis-8198	181	35	:	:	PUNCT
ajpdis-8198	181	36	table	table	NOUN
ajpdis-8198	181	37	4.1	4.1	NUM
ajpdis-8198	181	38	:	:	PUNCT
ajpdis-8198	181	39	descriptive	descriptive	ADJ
ajpdis-8198	181	40	statistics	statistic	NOUN
ajpdis-8198	181	41	hdi	hdi	PROPN
ajpdis-8198	181	42	cit	cit	PROPN
ajpdis-8198	181	43	ppt	ppt	PROPN
ajpdis-8198	181	44	vat	vat	NOUN
ajpdis-8198	181	45	ced	ce	VERB
ajpdis-8198	181	46	mean	mean	VERB
ajpdis-8198	181	47	0.4794	0.4794	NUM
ajpdis-8198	181	48	451.543	451.543	NUM
ajpdis-8198	181	49	1335.12	1335.12	NUM
ajpdis-8198	181	50	441.248	441.248	NUM
ajpdis-8198	181	51	282.674	282.674	NUM
ajpdis-8198	181	52	median	median	NOUN
ajpdis-8198	181	53	0.474	0.474	NUM
ajpdis-8198	181	54	244.9	244.9	NUM
ajpdis-8198	181	55	1183.5	1183.5	NUM
ajpdis-8198	181	56	221.6	221.6	NUM
ajpdis-8198	181	57	232.8	232.8	NUM
ajpdis-8198	181	58	maximum	maximum	NOUN
ajpdis-8198	181	59	0.534	0.534	NUM
ajpdis-8198	181	60	1421.79	1421.79	NUM
ajpdis-8198	181	61	3201.31	3201.31	NUM
ajpdis-8198	181	62	1409.21	1409.21	NUM
ajpdis-8198	181	63	705.5	705.5	NUM
ajpdis-8198	181	64	minimum	minimum	NOUN
ajpdis-8198	181	65	0.393	0.393	NUM
ajpdis-8198	181	66	12.275	12.275	NUM
ajpdis-8198	181	67	42.803	42.803	NUM
ajpdis-8198	181	68	7.2608	7.2608	NUM
ajpdis-8198	181	69	18.295	18.295	NUM
ajpdis-8198	181	70	std	std	NOUN
ajpdis-8198	181	71	.	.	PUNCT
ajpdis-8198	182	1	dev	dev	PROPN
ajpdis-8198	182	2	0.0347	0.0347	NOUN
ajpdis-8198	182	3	464.810	464.810	NUM
ajpdis-8198	182	4	1026.35	1026.35	NUM
ajpdis-8198	182	5	448.183	448.183	NUM
ajpdis-8198	182	6	204.635	204.635	NUM
ajpdis-8198	182	7	skewness	skewness	NOUN
ajpdis-8198	182	8	-0.1191	-0.1191	NOUN
ajpdis-8198	182	9	0.6832	0.6832	NUM
ajpdis-8198	182	10	0.339	0.339	NUM
ajpdis-8198	182	11	0.7714	0.7714	NUM
ajpdis-8198	182	12	0.5257	0.5257	NUM
ajpdis-8198	182	13	kurtosis	kurtosis	VERB
ajpdis-8198	182	14	2.8478	2.8478	NUM
ajpdis-8198	182	15	1.9914	1.9914	NUM
ajpdis-8198	182	16	1.8464	1.8464	NUM
ajpdis-8198	182	17	2.1833	2.1833	NUM
ajpdis-8198	182	18	2.0797	2.0797	NUM
ajpdis-8198	182	19	jarque	jarque	NOUN
ajpdis-8198	182	20	-	-	PUNCT
ajpdis-8198	182	21	bera	bera	NOUN
ajpdis-8198	182	22	0.0832	0.0832	NUM
ajpdis-8198	182	23	3.0047	3.0047	NUM
ajpdis-8198	182	24	1.8652	1.8652	NUM
ajpdis-8198	182	25	3.1745	3.1745	NUM
ajpdis-8198	182	26	2.0338	2.0338	NUM
ajpdis-8198	182	27	probability	probability	NOUN
ajpdis-8198	182	28	0.9592	0.9592	NUM
ajpdis-8198	182	29	0.2226	0.2226	NUM
ajpdis-8198	183	1	0.3935	0.3935	NUM
ajpdis-8198	183	2	0.2045	0.2045	NUM
ajpdis-8198	183	3	0.3617	0.3617	NUM
ajpdis-8198	183	4	sum	sum	NOUN
ajpdis-8198	183	5	11.984	11.984	NUM
ajpdis-8198	183	6	11288.5	11288.5	NUM
ajpdis-8198	183	7	33378.1	33378.1	NUM
ajpdis-8198	183	8	11031.2	11031.2	NUM
ajpdis-8198	183	9	7066.85	7066.85	NUM
ajpdis-8198	183	10	sum	sum	PROPN
ajpdis-8198	183	11	sq	sq	PROPN
ajpdis-8198	183	12	.	.	PROPN
ajpdis-8198	183	13	dev	dev	PROPN
ajpdis-8198	183	14	.	.	PUNCT
ajpdis-8198	184	1	0.029	0.029	NUM
ajpdis-8198	184	2	5185181	5185181	NUM
ajpdis-8198	184	3	25281620	25281620	NUM
ajpdis-8198	184	4	4820833	4820833	NUM
ajpdis-8198	184	5	1005015	1005015	NUM
ajpdis-8198	184	6	source	source	NOUN
ajpdis-8198	184	7	:	:	PUNCT
ajpdis-8198	184	8	researcher	researcher	NOUN
ajpdis-8198	184	9	's	's	PART
ajpdis-8198	184	10	compilation	compilation	NOUN
ajpdis-8198	184	11	(	(	PUNCT
ajpdis-8198	184	12	2025	2025	NUM
ajpdis-8198	184	13	)	)	PUNCT
ajpdis-8198	184	14	the	the	DET
ajpdis-8198	184	15	descriptive	descriptive	ADJ
ajpdis-8198	184	16	statistic	statistic	NOUN
ajpdis-8198	184	17	of	of	ADP
ajpdis-8198	184	18	the	the	DET
ajpdis-8198	184	19	variables	variable	NOUN
ajpdis-8198	184	20	used	use	VERB
ajpdis-8198	184	21	in	in	ADP
ajpdis-8198	184	22	the	the	DET
ajpdis-8198	184	23	analysis	analysis	NOUN
ajpdis-8198	184	24	presented	present	VERB
ajpdis-8198	184	25	in	in	ADP
ajpdis-8198	184	26	table	table	NOUN
ajpdis-8198	184	27	4.1	4.1	NUM
ajpdis-8198	184	28	above	above	ADV
ajpdis-8198	184	29	explains	explain	VERB
ajpdis-8198	184	30	the	the	DET
ajpdis-8198	184	31	range	range	NOUN
ajpdis-8198	184	32	,	,	PUNCT
ajpdis-8198	184	33	minimum	minimum	ADJ
ajpdis-8198	184	34	,	,	PUNCT
ajpdis-8198	184	35	maximum	maximum	ADJ
ajpdis-8198	184	36	,	,	PUNCT
ajpdis-8198	184	37	mean	mean	ADJ
ajpdis-8198	184	38	values	value	NOUN
ajpdis-8198	184	39	,	,	PUNCT
ajpdis-8198	184	40	spread	spread	NOUN
ajpdis-8198	184	41	and	and	CCONJ
ajpdis-8198	184	42	normality	normality	NOUN
ajpdis-8198	184	43	of	of	ADP
ajpdis-8198	184	44	the	the	DET
ajpdis-8198	184	45	variables	variable	NOUN
ajpdis-8198	184	46	.	.	PUNCT
ajpdis-8198	185	1	the	the	DET
ajpdis-8198	185	2	descriptive	descriptive	ADJ
ajpdis-8198	185	3	statistics	statistic	NOUN
ajpdis-8198	185	4	result	result	NOUN
ajpdis-8198	185	5	of	of	ADP
ajpdis-8198	185	6	the	the	DET
ajpdis-8198	185	7	jarque	jarque	NOUN
ajpdis-8198	185	8	-	-	PUNCT
ajpdis-8198	185	9	bera	bera	NOUN
ajpdis-8198	185	10	test	test	NOUN
ajpdis-8198	185	11	revealed	reveal	VERB
ajpdis-8198	185	12	that	that	SCONJ
ajpdis-8198	185	13	all	all	DET
ajpdis-8198	185	14	the	the	DET
ajpdis-8198	185	15	variableshuman	variableshuman	NOUN
ajpdis-8198	185	16	development	development	NOUN
ajpdis-8198	185	17	index	index	PROPN
ajpdis-8198	185	18	,	,	PUNCT
ajpdis-8198	185	19	company	company	NOUN
ajpdis-8198	185	20	income	income	NOUN
ajpdis-8198	185	21	tax	tax	NOUN
ajpdis-8198	185	22	,	,	PUNCT
ajpdis-8198	185	23	petroleum	petroleum	NOUN
ajpdis-8198	185	24	profit	profit	NOUN
ajpdis-8198	185	25	tax	tax	NOUN
ajpdis-8198	185	26	,	,	PUNCT
ajpdis-8198	185	27	value	value	NOUN
ajpdis-8198	185	28	added	add	VERB
ajpdis-8198	185	29	tax	tax	NOUN
ajpdis-8198	185	30	and	and	CCONJ
ajpdis-8198	185	31	customs	custom	NOUN
ajpdis-8198	185	32	and	and	CCONJ
ajpdis-8198	185	33	excise	excise	NOUN
ajpdis-8198	185	34	duties	duty	NOUN
ajpdis-8198	185	35	were	be	AUX
ajpdis-8198	185	36	all	all	PRON
ajpdis-8198	185	37	normally	normally	ADV
ajpdis-8198	185	38	distributed	distribute	VERB
ajpdis-8198	185	39	4.2	4.2	NUM
ajpdis-8198	185	40	data	datum	NOUN
ajpdis-8198	185	41	analysis	analysis	NOUN
ajpdis-8198	185	42	diagnostics	diagnostic	NOUN
ajpdis-8198	185	43	tests	test	VERB
ajpdis-8198	185	44	this	this	DET
ajpdis-8198	185	45	section	section	NOUN
ajpdis-8198	185	46	deals	deal	VERB
ajpdis-8198	185	47	with	with	ADP
ajpdis-8198	185	48	the	the	DET
ajpdis-8198	185	49	serial	serial	ADJ
ajpdis-8198	185	50	correlation	correlation	NOUN
ajpdis-8198	185	51	and	and	CCONJ
ajpdis-8198	185	52	heteroscedasticity	heteroscedasticity	NOUN
ajpdis-8198	185	53	test	test	NOUN
ajpdis-8198	185	54	result	result	NOUN
ajpdis-8198	185	55	among	among	ADP
ajpdis-8198	185	56	the	the	DET
ajpdis-8198	185	57	human	human	PROPN
ajpdis-8198	185	58	development	development	PROPN
ajpdis-8198	185	59	index	index	PROPN
ajpdis-8198	185	60	,	,	PUNCT
ajpdis-8198	185	61	company	company	NOUN
ajpdis-8198	185	62	income	income	NOUN
ajpdis-8198	185	63	tax	tax	NOUN
ajpdis-8198	185	64	,	,	PUNCT
ajpdis-8198	185	65	petroleum	petroleum	NOUN
ajpdis-8198	185	66	profit	profit	NOUN
ajpdis-8198	185	67	tax	tax	NOUN
ajpdis-8198	185	68	,	,	PUNCT
ajpdis-8198	185	69	value	value	NOUN
ajpdis-8198	185	70	added	add	VERB
ajpdis-8198	185	71	tax	tax	NOUN
ajpdis-8198	185	72	,	,	PUNCT
ajpdis-8198	185	73	and	and	CCONJ
ajpdis-8198	185	74	custom	custom	NOUN
ajpdis-8198	185	75	and	and	CCONJ
ajpdis-8198	185	76	excise	excise	NOUN
ajpdis-8198	185	77	duty	duty	NOUN
ajpdis-8198	185	78	.	.	PUNCT
ajpdis-8198	186	1	table	table	NOUN
ajpdis-8198	186	2	4.2	4.2	NUM
ajpdis-8198	186	3	:	:	PUNCT
ajpdis-8198	186	4	breusch	breusch	PROPN
ajpdis-8198	186	5	-	-	PUNCT
ajpdis-8198	186	6	godfrey	godfrey	NOUN
ajpdis-8198	186	7	serial	serial	ADJ
ajpdis-8198	186	8	correlation	correlation	NOUN
ajpdis-8198	186	9	lm	lm	INTJ
ajpdis-8198	186	10	test	test	NOUN
ajpdis-8198	186	11	for	for	ADP
ajpdis-8198	186	12	hdi	hdi	PROPN
ajpdis-8198	186	13	model	model	NOUN
ajpdis-8198	186	14	source	source	NOUN
ajpdis-8198	186	15	:	:	PUNCT
ajpdis-8198	186	16	results	result	NOUN
ajpdis-8198	186	17	extract	extract	VERB
ajpdis-8198	186	18	from	from	ADP
ajpdis-8198	186	19	eview	eview	PROPN
ajpdis-8198	186	20	10	10	NUM
ajpdis-8198	186	21	sv	sv	NOUN
ajpdis-8198	186	22	table	table	NOUN
ajpdis-8198	186	23	4.3	4.3	NUM
ajpdis-8198	186	24	:	:	PUNCT
ajpdis-8198	186	25	breusch	breusch	PROPN
ajpdis-8198	186	26	-	-	PUNCT
ajpdis-8198	186	27	pagan	pagan	ADJ
ajpdis-8198	186	28	-	-	PUNCT
ajpdis-8198	186	29	godfrey	godfrey	NOUN
ajpdis-8198	186	30	heteroskedasticity	heteroskedasticity	NOUN
ajpdis-8198	186	31	test	test	NOUN
ajpdis-8198	186	32	for	for	ADP
ajpdis-8198	186	33	hdi	hdi	PROPN
ajpdis-8198	186	34	model	model	NOUN
ajpdis-8198	186	35	f	f	X
ajpdis-8198	186	36	-	-	PUNCT
ajpdis-8198	186	37	statistic	statistic	VERB
ajpdis-8198	186	38	1.247868	1.247868	NUM
ajpdis-8198	186	39	prob	prob	NOUN
ajpdis-8198	186	40	.	.	PUNCT
ajpdis-8198	187	1	f(5,1	f(5,1	ADP
ajpdis-8198	187	2	9	9	NUM
ajpdis-8198	187	3	)	)	PUNCT
ajpdis-8198	187	4	0.326	0.326	NUM
ajpdis-8198	187	5	obs*r	obs*r	NOUN
ajpdis-8198	187	6	-	-	PUNCT
ajpdis-8198	187	7	squared	square	VERB
ajpdis-8198	187	8	6.180172	6.180172	NUM
ajpdis-8198	187	9	prob	prob	NOUN
ajpdis-8198	187	10	.	.	PUNCT
ajpdis-8198	188	1	chi	chi	NOUN
ajpdis-8198	188	2	-	-	PUNCT
ajpdis-8198	188	3	square(5	square(5	NOUN
ajpdis-8198	188	4	)	)	PUNCT
ajpdis-8198	188	5	0.2891	0.2891	NUM
ajpdis-8198	188	6	scaled	scale	VERB
ajpdis-8198	188	7	explained	explain	VERB
ajpdis-8198	188	8	ss	ss	PROPN
ajpdis-8198	188	9	4.006704	4.006704	NUM
ajpdis-8198	188	10	prob	prob	NOUN
ajpdis-8198	188	11	.	.	PUNCT
ajpdis-8198	189	1	chi	chi	NOUN
ajpdis-8198	189	2	-	-	PUNCT
ajpdis-8198	189	3	square(5	square(5	ADJ
ajpdis-8198	189	4	)	)	PUNCT
ajpdis-8198	189	5	0.5485	0.5485	NUM
ajpdis-8198	189	6	source	source	NOUN
ajpdis-8198	189	7	:	:	PUNCT
ajpdis-8198	189	8	results	result	NOUN
ajpdis-8198	189	9	extract	extract	VERB
ajpdis-8198	189	10	from	from	ADP
ajpdis-8198	189	11	eview	eview	PROPN
ajpdis-8198	189	12	10	10	NUM
ajpdis-8198	189	13	sv	sv	NOUN
ajpdis-8198	189	14	f	f	X
ajpdis-8198	189	15	-	-	PUNCT
ajpdis-8198	189	16	statistic	statistic	VERB
ajpdis-8198	189	17	2.360669	2.360669	NUM
ajpdis-8198	189	18	prob	prob	NOUN
ajpdis-8198	189	19	.	.	PUNCT
ajpdis-8198	190	1	f	f	PROPN
ajpdis-8198	190	2	(	(	PUNCT
ajpdis-8198	190	3	2	2	NUM
ajpdis-8198	190	4	,	,	PUNCT
ajpdis-8198	190	5	17	17	NUM
ajpdis-8198	190	6	)	)	PUNCT
ajpdis-8198	190	7	0.1245	0.1245	NUM
ajpdis-8198	190	8	obs*r	obs*r	PROPN
ajpdis-8198	190	9	-	-	PUNCT
ajpdis-8198	190	10	squared	square	VERB
ajpdis-8198	190	11	5.433987	5.433987	NUM
ajpdis-8198	190	12	prob	prob	NOUN
ajpdis-8198	190	13	.	.	PUNCT
ajpdis-8198	191	1	chi	chi	ADJ
ajpdis-8198	191	2	-	-	PUNCT
ajpdis-8198	191	3	square	square	ADJ
ajpdis-8198	191	4	(	(	PUNCT
ajpdis-8198	191	5	2	2	NUM
ajpdis-8198	191	6	)	)	PUNCT
ajpdis-8198	191	7	0.0661	0.0661	NUM
ajpdis-8198	191	8	18	18	NUM
ajpdis-8198	191	9	journal	journal	NOUN
ajpdis-8198	191	10	of	of	ADP
ajpdis-8198	191	11	public	public	ADJ
ajpdis-8198	191	12	diplomacy	diplomacy	NOUN
ajpdis-8198	191	13	and	and	CCONJ
ajpdis-8198	191	14	international	international	ADJ
ajpdis-8198	191	15	studies	study	NOUN
ajpdis-8198	191	16	www	www	PROPN
ajpdis-8198	191	17	.	.	PUNCT
ajpdis-8198	192	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	193	1	the	the	DET
ajpdis-8198	193	2	result	result	NOUN
ajpdis-8198	193	3	from	from	ADP
ajpdis-8198	193	4	the	the	DET
ajpdis-8198	193	5	breusch	breusch	NOUN
ajpdis-8198	193	6	-	-	PUNCT
ajpdis-8198	193	7	godfrey	godfrey	NOUN
ajpdis-8198	193	8	serial	serial	ADJ
ajpdis-8198	193	9	correlation	correlation	NOUN
ajpdis-8198	193	10	test	test	NOUN
ajpdis-8198	193	11	in	in	ADP
ajpdis-8198	193	12	table	table	NOUN
ajpdis-8198	193	13	4.2	4.2	NUM
ajpdis-8198	193	14	revealed	reveal	VERB
ajpdis-8198	193	15	that	that	SCONJ
ajpdis-8198	193	16	we	we	PRON
ajpdis-8198	193	17	can	can	AUX
ajpdis-8198	193	18	not	not	PART
ajpdis-8198	193	19	reject	reject	VERB
ajpdis-8198	193	20	the	the	DET
ajpdis-8198	193	21	null	null	ADJ
ajpdis-8198	193	22	hypothesis	hypothesis	NOUN
ajpdis-8198	193	23	because	because	SCONJ
ajpdis-8198	193	24	the	the	DET
ajpdis-8198	193	25	p	p	NOUN
ajpdis-8198	193	26	-	-	PUNCT
ajpdis-8198	193	27	value	value	NOUN
ajpdis-8198	193	28	of	of	ADP
ajpdis-8198	193	29	12.45	12.45	NUM
ajpdis-8198	193	30	percent	percent	NOUN
ajpdis-8198	193	31	is	be	AUX
ajpdis-8198	193	32	greater	great	ADJ
ajpdis-8198	193	33	than	than	ADP
ajpdis-8198	193	34	the	the	DET
ajpdis-8198	193	35	5	5	NUM
ajpdis-8198	193	36	%	%	NOUN
ajpdis-8198	193	37	significance	significance	NOUN
ajpdis-8198	193	38	level	level	NOUN
ajpdis-8198	193	39	.	.	PUNCT
ajpdis-8198	194	1	thus	thus	ADV
ajpdis-8198	194	2	,	,	PUNCT
ajpdis-8198	194	3	we	we	PRON
ajpdis-8198	194	4	accept	accept	VERB
ajpdis-8198	194	5	the	the	DET
ajpdis-8198	194	6	null	null	ADJ
ajpdis-8198	194	7	hypothesis	hypothesis	NOUN
ajpdis-8198	194	8	that	that	SCONJ
ajpdis-8198	194	9	there	there	PRON
ajpdis-8198	194	10	is	be	VERB
ajpdis-8198	194	11	no	no	DET
ajpdis-8198	194	12	serial	serial	ADJ
ajpdis-8198	194	13	correlation	correlation	NOUN
ajpdis-8198	194	14	among	among	ADP
ajpdis-8198	194	15	the	the	DET
ajpdis-8198	194	16	residuals	residual	NOUN
ajpdis-8198	194	17	in	in	ADP
ajpdis-8198	194	18	the	the	DET
ajpdis-8198	194	19	human	human	PROPN
ajpdis-8198	194	20	development	development	PROPN
ajpdis-8198	194	21	index	index	NOUN
ajpdis-8198	194	22	model	model	NOUN
ajpdis-8198	194	23	.	.	PUNCT
ajpdis-8198	195	1	similarly	similarly	ADV
ajpdis-8198	195	2	,	,	PUNCT
ajpdis-8198	195	3	the	the	DET
ajpdis-8198	195	4	breusch	breusch	VERB
ajpdis-8198	195	5	-	-	PUNCT
ajpdis-8198	195	6	pagangodfrey	pagangodfrey	NOUN
ajpdis-8198	195	7	heteroskedasticity	heteroskedasticity	NOUN
ajpdis-8198	195	8	test	test	NOUN
ajpdis-8198	195	9	as	as	SCONJ
ajpdis-8198	195	10	shown	show	VERB
ajpdis-8198	195	11	in	in	ADP
ajpdis-8198	195	12	table	table	NOUN
ajpdis-8198	195	13	4.3	4.3	NUM
ajpdis-8198	195	14	indicated	indicate	VERB
ajpdis-8198	195	15	that	that	SCONJ
ajpdis-8198	195	16	we	we	PRON
ajpdis-8198	195	17	can	can	AUX
ajpdis-8198	195	18	not	not	PART
ajpdis-8198	195	19	reject	reject	VERB
ajpdis-8198	195	20	the	the	DET
ajpdis-8198	195	21	null	null	ADJ
ajpdis-8198	195	22	hypothesis	hypothesis	NOUN
ajpdis-8198	195	23	because	because	SCONJ
ajpdis-8198	195	24	the	the	DET
ajpdis-8198	195	25	p	p	NOUN
ajpdis-8198	195	26	-	-	PUNCT
ajpdis-8198	195	27	value	value	NOUN
ajpdis-8198	195	28	of	of	ADP
ajpdis-8198	195	29	32.63	32.63	NUM
ajpdis-8198	195	30	percent	percent	NOUN
ajpdis-8198	195	31	is	be	AUX
ajpdis-8198	195	32	greater	great	ADJ
ajpdis-8198	195	33	than	than	ADP
ajpdis-8198	195	34	the	the	DET
ajpdis-8198	195	35	5	5	NUM
ajpdis-8198	195	36	percent	percent	NOUN
ajpdis-8198	195	37	significance	significance	NOUN
ajpdis-8198	195	38	level	level	NOUN
ajpdis-8198	195	39	.	.	PUNCT
ajpdis-8198	196	1	thus	thus	ADV
ajpdis-8198	196	2	,	,	PUNCT
ajpdis-8198	196	3	we	we	PRON
ajpdis-8198	196	4	accept	accept	VERB
ajpdis-8198	196	5	the	the	DET
ajpdis-8198	196	6	null	null	ADJ
ajpdis-8198	196	7	hypothesis	hypothesis	NOUN
ajpdis-8198	196	8	that	that	SCONJ
ajpdis-8198	196	9	the	the	DET
ajpdis-8198	196	10	residuals	residual	NOUN
ajpdis-8198	196	11	were	be	AUX
ajpdis-8198	196	12	homoskedastics	homoskedastic	NOUN
ajpdis-8198	196	13	in	in	ADP
ajpdis-8198	196	14	the	the	DET
ajpdis-8198	196	15	human	human	PROPN
ajpdis-8198	196	16	development	development	PROPN
ajpdis-8198	196	17	model	model	PROPN
ajpdis-8198	196	18	.	.	PUNCT
ajpdis-8198	197	1	table	table	NOUN
ajpdis-8198	197	2	4.4	4.4	NUM
ajpdis-8198	197	3	:	:	PUNCT
ajpdis-8198	197	4	ramsey	ramsey	PROPN
ajpdis-8198	197	5	reset	reset	NOUN
ajpdis-8198	197	6	test	test	NOUN
ajpdis-8198	197	7	for	for	ADP
ajpdis-8198	197	8	hd	hd	NOUN
ajpdis-8198	197	9	i	i	PRON
ajpdis-8198	197	10	model	model	NOUN
ajpdis-8198	197	11	value	value	NOUN
ajpdis-8198	197	12	df	df	PROPN
ajpdis-8198	197	13	probability	probability	NOUN
ajpdis-8198	197	14	t	t	PROPN
ajpdis-8198	197	15	-	-	PUNCT
ajpdis-8198	197	16	statistic	statistic	NOUN
ajpdis-8198	197	17	0.612734	0.612734	NUM
ajpdis-8198	197	18	18	18	NUM
ajpdis-8198	197	19	0.547700	0.547700	NUM
ajpdis-8198	197	20	f	f	X
ajpdis-8198	197	21	-	-	PUNCT
ajpdis-8198	197	22	statistic	statistic	NOUN
ajpdis-8198	197	23	0.375444	0.375444	NUM
ajpdis-8198	197	24	(	(	PUNCT
ajpdis-8198	197	25	1,18	1,18	NUM
ajpdis-8198	197	26	)	)	PUNCT
ajpdis-8198	197	27	0.5477	0.5477	NUM
ajpdis-8198	197	28	likelihood	likelihood	NOUN
ajpdis-8198	197	29	ratio	ratio	NOUN
ajpdis-8198	197	30	0.516086	0.516086	NUM
ajpdis-8198	197	31	1	1	NUM
ajpdis-8198	197	32	0.4725	0.4725	NUM
ajpdis-8198	197	33	source	source	NOUN
ajpdis-8198	197	34	:	:	PUNCT
ajpdis-8198	197	35	results	result	NOUN
ajpdis-8198	197	36	extract	extract	VERB
ajpdis-8198	197	37	from	from	ADP
ajpdis-8198	197	38	eview	eview	PROPN
ajpdis-8198	197	39	10	10	NUM
ajpdis-8198	197	40	sv	sv	PROPN
ajpdis-8198	197	41	the	the	DET
ajpdis-8198	197	42	result	result	NOUN
ajpdis-8198	197	43	from	from	ADP
ajpdis-8198	197	44	the	the	DET
ajpdis-8198	197	45	ramsey	ramsey	PROPN
ajpdis-8198	197	46	reset	reset	NOUN
ajpdis-8198	197	47	test	test	NOUN
ajpdis-8198	197	48	for	for	ADP
ajpdis-8198	197	49	model	model	NOUN
ajpdis-8198	197	50	misspecification	misspecification	NOUN
ajpdis-8198	197	51	in	in	ADP
ajpdis-8198	197	52	table	table	NOUN
ajpdis-8198	197	53	4.4	4.4	NUM
ajpdis-8198	197	54	displayed	display	VERB
ajpdis-8198	197	55	above	above	ADV
ajpdis-8198	197	56	revealed	reveal	VERB
ajpdis-8198	197	57	that	that	SCONJ
ajpdis-8198	197	58	we	we	PRON
ajpdis-8198	197	59	can	can	AUX
ajpdis-8198	197	60	not	not	PART
ajpdis-8198	197	61	reject	reject	VERB
ajpdis-8198	197	62	the	the	DET
ajpdis-8198	197	63	null	null	ADJ
ajpdis-8198	197	64	hypothesis	hypothesis	NOUN
ajpdis-8198	197	65	because	because	SCONJ
ajpdis-8198	197	66	the	the	DET
ajpdis-8198	197	67	f	f	NOUN
ajpdis-8198	197	68	-	-	PUNCT
ajpdis-8198	197	69	statistic	statistic	NOUN
ajpdis-8198	197	70	of	of	ADP
ajpdis-8198	197	71	0.3754	0.3754	NUM
ajpdis-8198	197	72	with	with	ADP
ajpdis-8198	197	73	p	p	NOUN
ajpdis-8198	197	74	-	-	PUNCT
ajpdis-8198	197	75	value	value	NOUN
ajpdis-8198	197	76	of	of	ADP
ajpdis-8198	197	77	0.5477	0.5477	NUM
ajpdis-8198	197	78	is	be	AUX
ajpdis-8198	197	79	greater	great	ADJ
ajpdis-8198	197	80	than	than	ADP
ajpdis-8198	197	81	the	the	DET
ajpdis-8198	197	82	5	5	NUM
ajpdis-8198	197	83	%	%	NOUN
ajpdis-8198	197	84	significance	significance	NOUN
ajpdis-8198	197	85	level	level	NOUN
ajpdis-8198	197	86	.	.	PUNCT
ajpdis-8198	198	1	thus	thus	ADV
ajpdis-8198	198	2	,	,	PUNCT
ajpdis-8198	198	3	we	we	PRON
ajpdis-8198	198	4	accept	accept	VERB
ajpdis-8198	198	5	the	the	DET
ajpdis-8198	198	6	null	null	ADJ
ajpdis-8198	198	7	hypothesis	hypothesis	NOUN
ajpdis-8198	198	8	that	that	PRON
ajpdis-8198	198	9	the	the	DET
ajpdis-8198	198	10	model	model	NOUN
ajpdis-8198	198	11	is	be	AUX
ajpdis-8198	198	12	correctly	correctly	ADV
ajpdis-8198	198	13	specified	specify	VERB
ajpdis-8198	198	14	in	in	ADP
ajpdis-8198	198	15	a	a	DET
ajpdis-8198	198	16	linear	linear	ADJ
ajpdis-8198	198	17	form	form	NOUN
ajpdis-8198	198	18	.	.	PUNCT
ajpdis-8198	199	1	the	the	DET
ajpdis-8198	199	2	diagnosis	diagnosis	NOUN
ajpdis-8198	199	3	tests	test	NOUN
ajpdis-8198	199	4	of	of	ADP
ajpdis-8198	199	5	heteroscedasticity	heteroscedasticity	NOUN
ajpdis-8198	199	6	and	and	CCONJ
ajpdis-8198	199	7	serial	serial	ADJ
ajpdis-8198	199	8	correlation	correlation	NOUN
ajpdis-8198	199	9	using	use	VERB
ajpdis-8198	199	10	breausch	breausch	NOUN
ajpdis-8198	199	11	-	-	PUNCT
ajpdis-8198	199	12	pagan	pagan	VERB
ajpdis-8198	199	13	godfrey	godfrey	NOUN
ajpdis-8198	199	14	and	and	CCONJ
ajpdis-8198	199	15	breauschgodfrey	breauschgodfrey	PROPN
ajpdis-8198	199	16	tests	test	NOUN
ajpdis-8198	199	17	revealed	reveal	VERB
ajpdis-8198	199	18	that	that	SCONJ
ajpdis-8198	199	19	all	all	DET
ajpdis-8198	199	20	the	the	DET
ajpdis-8198	199	21	residual	residual	ADJ
ajpdis-8198	199	22	in	in	ADP
ajpdis-8198	199	23	the	the	DET
ajpdis-8198	199	24	the	the	DET
ajpdis-8198	199	25	human	human	PROPN
ajpdis-8198	199	26	development	development	PROPN
ajpdis-8198	199	27	index	index	NOUN
ajpdis-8198	199	28	model	model	NOUN
ajpdis-8198	199	29	is	be	AUX
ajpdis-8198	199	30	homoskedastics	homoskedastic	NOUN
ajpdis-8198	199	31	and	and	CCONJ
ajpdis-8198	199	32	with	with	ADP
ajpdis-8198	199	33	the	the	DET
ajpdis-8198	199	34	absence	absence	NOUN
ajpdis-8198	199	35	of	of	ADP
ajpdis-8198	199	36	serial	serial	ADJ
ajpdis-8198	199	37	correlation	correlation	NOUN
ajpdis-8198	199	38	at	at	ADP
ajpdis-8198	199	39	the	the	DET
ajpdis-8198	199	40	5	5	NUM
ajpdis-8198	199	41	percent	percent	NOUN
ajpdis-8198	199	42	level	level	NOUN
ajpdis-8198	199	43	of	of	ADP
ajpdis-8198	199	44	significance	significance	NOUN
ajpdis-8198	199	45	respectively	respectively	ADV
ajpdis-8198	199	46	.	.	PUNCT
ajpdis-8198	200	1	likewise	likewise	ADV
ajpdis-8198	200	2	,	,	PUNCT
ajpdis-8198	200	3	the	the	DET
ajpdis-8198	200	4	ramsey	ramsey	PROPN
ajpdis-8198	200	5	reset	reset	NOUN
ajpdis-8198	200	6	test	test	NOUN
ajpdis-8198	200	7	for	for	ADP
ajpdis-8198	200	8	model	model	NOUN
ajpdis-8198	200	9	misspecification	misspecification	NOUN
ajpdis-8198	200	10	confirmed	confirm	VERB
ajpdis-8198	200	11	that	that	SCONJ
ajpdis-8198	200	12	the	the	DET
ajpdis-8198	200	13	models	model	NOUN
ajpdis-8198	200	14	was	be	AUX
ajpdis-8198	200	15	not	not	PART
ajpdis-8198	200	16	mis	mis	NOUN
ajpdis-8198	200	17	-	-	PUNCT
ajpdis-8198	200	18	specified	specified	ADJ
ajpdis-8198	200	19	.	.	PUNCT
ajpdis-8198	201	1	4.2.1	4.2.1	NUM
ajpdis-8198	201	2	unit	unit	NOUN
ajpdis-8198	201	3	root	root	NOUN
ajpdis-8198	201	4	test	test	NOUN
ajpdis-8198	201	5	the	the	DET
ajpdis-8198	201	6	results	result	NOUN
ajpdis-8198	201	7	of	of	ADP
ajpdis-8198	201	8	the	the	DET
ajpdis-8198	201	9	unit	unit	NOUN
ajpdis-8198	201	10	root	root	NOUN
ajpdis-8198	201	11	test	test	NOUN
ajpdis-8198	201	12	using	use	VERB
ajpdis-8198	201	13	augmented	augment	VERB
ajpdis-8198	201	14	dickey	dickey	PROPN
ajpdis-8198	201	15	fuller	full	ADJ
ajpdis-8198	201	16	(	(	PUNCT
ajpdis-8198	201	17	adf	adf	NOUN
ajpdis-8198	201	18	)	)	PUNCT
ajpdis-8198	201	19	test	test	NOUN
ajpdis-8198	201	20	was	be	AUX
ajpdis-8198	201	21	reported	report	VERB
ajpdis-8198	201	22	below	below	ADP
ajpdis-8198	201	23	on	on	ADP
ajpdis-8198	201	24	table	table	NOUN
ajpdis-8198	201	25	4.5	4.5	NUM
ajpdis-8198	201	26	:	:	PUNCT
ajpdis-8198	201	27	note	note	VERB
ajpdis-8198	201	28	:	:	PUNCT
ajpdis-8198	201	29	the	the	DET
ajpdis-8198	201	30	null	null	ADJ
ajpdis-8198	201	31	hypothesis	hypothesis	NOUN
ajpdis-8198	201	32	was	be	AUX
ajpdis-8198	201	33	that	that	SCONJ
ajpdis-8198	201	34	there	there	PRON
ajpdis-8198	201	35	is	be	VERB
ajpdis-8198	201	36	a	a	DET
ajpdis-8198	201	37	unit	unit	NOUN
ajpdis-8198	201	38	root	root	NOUN
ajpdis-8198	201	39	in	in	ADP
ajpdis-8198	201	40	the	the	DET
ajpdis-8198	201	41	variables	variable	NOUN
ajpdis-8198	201	42	.	.	PUNCT
ajpdis-8198	202	1	the	the	DET
ajpdis-8198	202	2	"	"	PUNCT
ajpdis-8198	202	3	d	d	NOUN
ajpdis-8198	202	4	"	"	PUNCT
ajpdis-8198	202	5	denoted	denote	VERB
ajpdis-8198	202	6	first	first	ADJ
ajpdis-8198	202	7	difference	difference	NOUN
ajpdis-8198	202	8	of	of	ADP
ajpdis-8198	202	9	the	the	DET
ajpdis-8198	202	10	variable	variable	NOUN
ajpdis-8198	202	11	.	.	PUNCT
ajpdis-8198	203	1	the	the	DET
ajpdis-8198	203	2	different	different	ADJ
ajpdis-8198	203	3	values	value	NOUN
ajpdis-8198	203	4	of	of	ADP
ajpdis-8198	203	5	the	the	DET
ajpdis-8198	203	6	lag	lag	NOUN
ajpdis-8198	203	7	length	length	NOUN
ajpdis-8198	203	8	was	be	AUX
ajpdis-8198	203	9	as	as	ADP
ajpdis-8198	203	10	a	a	DET
ajpdis-8198	203	11	result	result	NOUN
ajpdis-8198	203	12	of	of	ADP
ajpdis-8198	203	13	automatic	automatic	ADJ
ajpdis-8198	203	14	lag	lag	NOUN
ajpdis-8198	203	15	selection	selection	NOUN
ajpdis-8198	203	16	based	base	VERB
ajpdis-8198	203	17	on	on	ADP
ajpdis-8198	203	18	schwarz	schwarz	PROPN
ajpdis-8198	203	19	information	information	NOUN
ajpdis-8198	203	20	criterion	criterion	NOUN
ajpdis-8198	203	21	(	(	PUNCT
ajpdis-8198	203	22	sic	sic	ADJ
ajpdis-8198	203	23	)	)	PUNCT
ajpdis-8198	203	24	.	.	PUNCT
ajpdis-8198	204	1	the	the	DET
ajpdis-8198	204	2	maximum	maximum	ADJ
ajpdis-8198	204	3	lag	lag	NOUN
ajpdis-8198	204	4	length	length	NOUN
ajpdis-8198	204	5	automatically	automatically	ADV
ajpdis-8198	204	6	selected	select	VERB
ajpdis-8198	204	7	for	for	ADP
ajpdis-8198	204	8	the	the	DET
ajpdis-8198	204	9	sample	sample	NOUN
ajpdis-8198	204	10	size	size	NOUN
ajpdis-8198	204	11	was	be	AUX
ajpdis-8198	204	12	5	5	NUM
ajpdis-8198	204	13	.	.	PUNCT
ajpdis-8198	205	1	this	this	PRON
ajpdis-8198	205	2	was	be	AUX
ajpdis-8198	205	3	to	to	PART
ajpdis-8198	205	4	enable	enable	VERB
ajpdis-8198	205	5	same	same	ADJ
ajpdis-8198	205	6	lag	lag	NOUN
ajpdis-8198	205	7	length	length	NOUN
ajpdis-8198	205	8	for	for	ADP
ajpdis-8198	205	9	all	all	DET
ajpdis-8198	205	10	the	the	DET
ajpdis-8198	205	11	chosen	choose	VERB
ajpdis-8198	205	12	variables	variable	NOUN
ajpdis-8198	205	13	in	in	ADP
ajpdis-8198	205	14	order	order	NOUN
ajpdis-8198	205	15	to	to	PART
ajpdis-8198	205	16	allow	allow	VERB
ajpdis-8198	205	17	for	for	ADP
ajpdis-8198	205	18	sound	sound	ADJ
ajpdis-8198	205	19	judgment	judgment	NOUN
ajpdis-8198	205	20	and	and	CCONJ
ajpdis-8198	205	21	decision	decision	NOUN
ajpdis-8198	205	22	making	making	NOUN
ajpdis-8198	205	23	.	.	PUNCT
ajpdis-8198	206	1	from	from	ADP
ajpdis-8198	206	2	the	the	DET
ajpdis-8198	206	3	unit	unit	NOUN
ajpdis-8198	206	4	root	root	NOUN
ajpdis-8198	206	5	test	test	NOUN
ajpdis-8198	206	6	results	result	NOUN
ajpdis-8198	206	7	conducted	conduct	VERB
ajpdis-8198	206	8	,	,	PUNCT
ajpdis-8198	206	9	the	the	DET
ajpdis-8198	206	10	variables	variable	NOUN
ajpdis-8198	206	11	at	at	ADP
ajpdis-8198	206	12	level	level	NOUN
ajpdis-8198	206	13	as	as	SCONJ
ajpdis-8198	206	14	displayed	display	VERB
ajpdis-8198	206	15	in	in	ADP
ajpdis-8198	206	16	table	table	NOUN
ajpdis-8198	206	17	4.5	4.5	NUM
ajpdis-8198	206	18	above	above	ADV
ajpdis-8198	206	19	revealed	reveal	VERB
ajpdis-8198	206	20	that	that	SCONJ
ajpdis-8198	206	21	the	the	DET
ajpdis-8198	206	22	adf	adf	PROPN
ajpdis-8198	206	23	test	test	NOUN
ajpdis-8198	206	24	statistic	statistic	PROPN
ajpdis-8198	206	25	(	(	PUNCT
ajpdis-8198	206	26	-2.035846	-2.035846	NOUN
ajpdis-8198	206	27	)	)	PUNCT
ajpdis-8198	206	28	of	of	ADP
ajpdis-8198	206	29	the	the	DET
ajpdis-8198	206	30	real	real	ADJ
ajpdis-8198	206	31	gross	gross	ADJ
ajpdis-8198	206	32	domestic	domestic	ADJ
ajpdis-8198	206	33	product	product	NOUN
ajpdis-8198	206	34	(	(	PUNCT
ajpdis-8198	206	35	rgdp	rgdp	NOUN
ajpdis-8198	206	36	)	)	PUNCT
ajpdis-8198	206	37	was	be	AUX
ajpdis-8198	206	38	less	less	ADJ
ajpdis-8198	206	39	than	than	ADP
ajpdis-8198	206	40	the	the	DET
ajpdis-8198	206	41	critical	critical	ADJ
ajpdis-8198	206	42	value	value	NOUN
ajpdis-8198	206	43	(	(	PUNCT
ajpdis-8198	206	44	-2.9981	-2.9981	NOUN
ajpdis-8198	206	45	)	)	PUNCT
ajpdis-8198	206	46	in	in	ADP
ajpdis-8198	206	47	absolute	absolute	ADJ
ajpdis-8198	206	48	terms	term	NOUN
ajpdis-8198	206	49	.	.	PUNCT
ajpdis-8198	207	1	hence	hence	ADV
ajpdis-8198	207	2	,	,	PUNCT
ajpdis-8198	207	3	we	we	PRON
ajpdis-8198	207	4	failed	fail	VERB
ajpdis-8198	207	5	to	to	PART
ajpdis-8198	207	6	reject	reject	VERB
ajpdis-8198	207	7	the	the	DET
ajpdis-8198	207	8	null	null	ADJ
ajpdis-8198	207	9	hypothesis	hypothesis	NOUN
ajpdis-8198	207	10	of	of	ADP
ajpdis-8198	207	11	a	a	DET
ajpdis-8198	207	12	unit	unit	NOUN
ajpdis-8198	207	13	root	root	NOUN
ajpdis-8198	207	14	at	at	ADP
ajpdis-8198	207	15	the	the	DET
ajpdis-8198	207	16	5	5	NUM
ajpdis-8198	207	17	percent	percent	NOUN
ajpdis-8198	207	18	significance	significance	NOUN
ajpdis-8198	207	19	level	level	NOUN
ajpdis-8198	207	20	.	.	PUNCT
ajpdis-8198	208	1	thus	thus	ADV
ajpdis-8198	208	2	,	,	PUNCT
ajpdis-8198	208	3	real	real	ADJ
ajpdis-8198	208	4	gross	gross	ADJ
ajpdis-8198	208	5	domestic	domestic	ADJ
ajpdis-8198	208	6	product	product	NOUN
ajpdis-8198	208	7	was	be	AUX
ajpdis-8198	208	8	found	find	VERB
ajpdis-8198	208	9	to	to	PART
ajpdis-8198	208	10	be	be	AUX
ajpdis-8198	208	11	non	non	ADJ
ajpdis-8198	208	12	-	-	ADJ
ajpdis-8198	208	13	stationary	stationary	ADJ
ajpdis-8198	208	14	at	at	ADP
ajpdis-8198	208	15	level	level	NOUN
ajpdis-8198	208	16	.	.	PUNCT
ajpdis-8198	209	1	similarly	similarly	ADV
ajpdis-8198	209	2	,	,	PUNCT
ajpdis-8198	209	3	the	the	DET
ajpdis-8198	209	4	other	other	ADJ
ajpdis-8198	209	5	variables	variable	NOUN
ajpdis-8198	209	6	were	be	AUX
ajpdis-8198	209	7	likewise	likewise	ADV
ajpdis-8198	209	8	found	find	VERB
ajpdis-8198	209	9	to	to	PART
ajpdis-8198	209	10	be	be	AUX
ajpdis-8198	209	11	non	non	ADJ
ajpdis-8198	209	12	-	-	ADJ
ajpdis-8198	209	13	stationary	stationary	ADJ
ajpdis-8198	209	14	at	at	ADP
ajpdis-8198	209	15	first	first	ADJ
ajpdis-8198	209	16	differencing	differencing	NOUN
ajpdis-8198	209	17	because	because	SCONJ
ajpdis-8198	209	18	their	their	PRON
ajpdis-8198	209	19	adf	adf	PROPN
ajpdis-8198	209	20	test	test	NOUN
ajpdis-8198	209	21	statistics	statistic	NOUN
ajpdis-8198	209	22	were	be	AUX
ajpdis-8198	209	23	less	less	ADJ
ajpdis-8198	209	24	than	than	ADP
ajpdis-8198	209	25	the	the	DET
ajpdis-8198	209	26	critical	critical	ADJ
ajpdis-8198	209	27	value	value	NOUN
ajpdis-8198	209	28	at	at	ADP
ajpdis-8198	209	29	the	the	DET
ajpdis-8198	209	30	5	5	NUM
ajpdis-8198	209	31	percent	percent	NOUN
ajpdis-8198	209	32	significance	significance	NOUN
ajpdis-8198	209	33	level	level	NOUN
ajpdis-8198	209	34	.	.	PUNCT
ajpdis-8198	210	1	hence	hence	ADV
ajpdis-8198	210	2	,	,	PUNCT
ajpdis-8198	210	3	the	the	DET
ajpdis-8198	210	4	ad	ad	NOUN
ajpdis-8198	210	5	unit	unit	NOUN
ajpdis-8198	210	6	root	root	PROPN
ajpdis-8198	210	7	test	test	NOUN
ajpdis-8198	210	8	confirmed	confirm	VERB
ajpdis-8198	210	9	that	that	SCONJ
ajpdis-8198	210	10	all	all	DET
ajpdis-8198	210	11	the	the	DET
ajpdis-8198	210	12	variables	variable	NOUN
ajpdis-8198	210	13	were	be	AUX
ajpdis-8198	210	14	not	not	PART
ajpdis-8198	210	15	stationary	stationary	ADJ
ajpdis-8198	210	16	at	at	ADP
ajpdis-8198	210	17	their	their	PRON
ajpdis-8198	210	18	levels	level	NOUN
ajpdis-8198	210	19	.	.	PUNCT
ajpdis-8198	211	1	thus	thus	ADV
ajpdis-8198	211	2	,	,	PUNCT
ajpdis-8198	211	3	the	the	DET
ajpdis-8198	211	4	variables	variable	NOUN
ajpdis-8198	211	5	were	be	AUX
ajpdis-8198	211	6	tested	test	VERB
ajpdis-8198	211	7	for	for	ADP
ajpdis-8198	211	8	stationarity	stationarity	NOUN
ajpdis-8198	211	9	in	in	ADP
ajpdis-8198	211	10	their	their	PRON
ajpdis-8198	211	11	first	first	ADJ
ajpdis-8198	211	12	differences	difference	NOUN
ajpdis-8198	211	13	.	.	PUNCT
ajpdis-8198	212	1	table	table	NOUN
ajpdis-8198	212	2	4.5	4.5	NUM
ajpdis-8198	212	3	:	:	PUNCT
ajpdis-8198	212	4	augmented	augment	VERB
ajpdis-8198	212	5	dickey	dickey	PROPN
ajpdis-8198	212	6	-	-	PUNCT
ajpdis-8198	212	7	fuller	full	ADJ
ajpdis-8198	212	8	unit	unit	NOUN
ajpdis-8198	212	9	root	root	NOUN
ajpdis-8198	212	10	test	test	NOUN
ajpdis-8198	212	11	at	at	ADP
ajpdis-8198	212	12	first	first	ADJ
ajpdis-8198	212	13	difference	difference	NOUN
ajpdis-8198	212	14	(	(	PUNCT
ajpdis-8198	212	15	augmented	augment	VERB
ajpdis-8198	212	16	dickey	dickey	PROPN
ajpdis-8198	212	17	-	-	PUNCT
ajpdis-8198	212	18	fuller	full	ADJ
ajpdis-8198	212	19	regressions	regression	NOUN
ajpdis-8198	212	20	include	include	VERB
ajpdis-8198	212	21	an	an	DET
ajpdis-8198	212	22	intercept	intercept	NOUN
ajpdis-8198	212	23	but	but	CCONJ
ajpdis-8198	212	24	not	not	PART
ajpdis-8198	212	25	a	a	DET
ajpdis-8198	212	26	linear	linear	ADJ
ajpdis-8198	212	27	trend	trend	NOUN
ajpdis-8198	212	28	)	)	PUNCT
ajpdis-8198	212	29	variable	variable	NOUN
ajpdis-8198	212	30	lag	lag	NOUN
ajpdis-8198	212	31	length	length	NOUN
ajpdis-8198	212	32	adf	adf	PROPN
ajpdis-8198	212	33	statistic	statistic	NOUN
ajpdis-8198	212	34	5	5	NUM
ajpdis-8198	212	35	%	%	NOUN
ajpdis-8198	212	36	critical	critical	ADJ
ajpdis-8198	212	37	value	value	NOUN
ajpdis-8198	212	38	remarks	remark	NOUN
ajpdis-8198	212	39	d(hdi	d(hdi	PROPN
ajpdis-8198	212	40	)	)	PUNCT
ajpdis-8198	212	41	4	4	NUM
ajpdis-8198	212	42	-4.045046	-4.045046	NOUN
ajpdis-8198	212	43	-3.029970	-3.029970	PROPN
ajpdis-8198	212	44	stationary	stationary	PROPN
ajpdis-8198	212	45	d(cit	d(cit	PROPN
ajpdis-8198	212	46	)	)	PUNCT
ajpdis-8198	212	47	1	1	NUM
ajpdis-8198	212	48	-3.507185	-3.507185	NOUN
ajpdis-8198	212	49	-3.004861	-3.004861	NOUN
ajpdis-8198	212	50	stationary	stationary	ADJ
ajpdis-8198	212	51	d(ppt	d(ppt	NOUN
ajpdis-8198	212	52	)	)	PUNCT
ajpdis-8198	212	53	0	0	NUM
ajpdis-8198	213	1	-5.707569	-5.707569	PROPN
ajpdis-8198	213	2	-2.998064	-2.998064	PROPN
ajpdis-8198	213	3	stationary	stationary	ADJ
ajpdis-8198	213	4	d(vat	d(vat	PROPN
ajpdis-8198	213	5	)	)	PUNCT
ajpdis-8198	213	6	1	1	NUM
ajpdis-8198	213	7	-4.051839	-4.051839	NOUN
ajpdis-8198	213	8	-3.004861	-3.004861	NOUN
ajpdis-8198	213	9	stationary	stationary	PROPN
ajpdis-8198	213	10	d(ced	d(ce	VERB
ajpdis-8198	213	11	)	)	PUNCT
ajpdis-8198	213	12	1	1	NUM
ajpdis-8198	214	1	-4.949337	-4.949337	NOUN
ajpdis-8198	214	2	-3.004861	-3.004861	PROPN
ajpdis-8198	214	3	stationary	stationary	ADJ
ajpdis-8198	214	4	source	source	NOUN
ajpdis-8198	214	5	:	:	PUNCT
ajpdis-8198	214	6	results	result	NOUN
ajpdis-8198	214	7	extract	extract	VERB
ajpdis-8198	214	8	from	from	ADP
ajpdis-8198	214	9	eview	eview	PROPN
ajpdis-8198	214	10	10	10	NUM
ajpdis-8198	214	11	sv	sv	PROPN
ajpdis-8198	214	12	19	19	NUM
ajpdis-8198	214	13	journal	journal	NOUN
ajpdis-8198	214	14	of	of	ADP
ajpdis-8198	214	15	public	public	ADJ
ajpdis-8198	214	16	diplomacy	diplomacy	NOUN
ajpdis-8198	214	17	and	and	CCONJ
ajpdis-8198	214	18	international	international	ADJ
ajpdis-8198	214	19	studies	study	NOUN
ajpdis-8198	214	20	www	www	PROPN
ajpdis-8198	214	21	.	.	PUNCT
ajpdis-8198	215	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	215	2	the	the	DET
ajpdis-8198	215	3	adf	adf	PROPN
ajpdis-8198	215	4	unit	unit	NOUN
ajpdis-8198	215	5	root	root	PROPN
ajpdis-8198	215	6	test	test	NOUN
ajpdis-8198	215	7	results	result	NOUN
ajpdis-8198	215	8	in	in	ADP
ajpdis-8198	215	9	table	table	NOUN
ajpdis-8198	215	10	4.5	4.5	NUM
ajpdis-8198	215	11	above	above	ADV
ajpdis-8198	215	12	revealed	reveal	VERB
ajpdis-8198	215	13	that	that	SCONJ
ajpdis-8198	215	14	all	all	DET
ajpdis-8198	215	15	the	the	DET
ajpdis-8198	215	16	variables	variable	NOUN
ajpdis-8198	215	17	were	be	AUX
ajpdis-8198	215	18	stationary	stationary	ADJ
ajpdis-8198	215	19	after	after	ADP
ajpdis-8198	215	20	first	first	ADJ
ajpdis-8198	215	21	differencing	difference	VERB
ajpdis-8198	215	22	at	at	ADP
ajpdis-8198	215	23	the	the	DET
ajpdis-8198	215	24	5	5	NUM
ajpdis-8198	215	25	percent	percent	NOUN
ajpdis-8198	215	26	significance	significance	NOUN
ajpdis-8198	215	27	level	level	NOUN
ajpdis-8198	215	28	because	because	SCONJ
ajpdis-8198	215	29	all	all	DET
ajpdis-8198	215	30	the	the	DET
ajpdis-8198	215	31	individual	individual	ADJ
ajpdis-8198	215	32	adf	adf	PROPN
ajpdis-8198	215	33	test	test	NOUN
ajpdis-8198	215	34	statistics	statistic	NOUN
ajpdis-8198	215	35	were	be	AUX
ajpdis-8198	215	36	all	all	ADV
ajpdis-8198	215	37	greater	great	ADJ
ajpdis-8198	215	38	than	than	ADP
ajpdis-8198	215	39	their	their	PRON
ajpdis-8198	215	40	respective	respective	ADJ
ajpdis-8198	215	41	critical	critical	ADJ
ajpdis-8198	215	42	values	value	NOUN
ajpdis-8198	215	43	in	in	ADP
ajpdis-8198	215	44	their	their	PRON
ajpdis-8198	215	45	absolute	absolute	ADJ
ajpdis-8198	215	46	terms	term	NOUN
ajpdis-8198	215	47	.	.	PUNCT
ajpdis-8198	216	1	hence	hence	ADV
ajpdis-8198	216	2	,	,	PUNCT
ajpdis-8198	216	3	we	we	PRON
ajpdis-8198	216	4	failed	fail	VERB
ajpdis-8198	216	5	to	to	PART
ajpdis-8198	216	6	accept	accept	VERB
ajpdis-8198	216	7	the	the	DET
ajpdis-8198	216	8	null	null	ADJ
ajpdis-8198	216	9	hypotheses	hypothesis	NOUN
ajpdis-8198	216	10	of	of	ADP
ajpdis-8198	216	11	a	a	DET
ajpdis-8198	216	12	unit	unit	NOUN
ajpdis-8198	216	13	root	root	NOUN
ajpdis-8198	216	14	at	at	ADP
ajpdis-8198	216	15	the	the	DET
ajpdis-8198	216	16	5	5	NUM
ajpdis-8198	216	17	percent	percent	NOUN
ajpdis-8198	216	18	significance	significance	NOUN
ajpdis-8198	216	19	level	level	NOUN
ajpdis-8198	216	20	.	.	PUNCT
ajpdis-8198	217	1	thus	thus	ADV
ajpdis-8198	217	2	,	,	PUNCT
ajpdis-8198	217	3	we	we	PRON
ajpdis-8198	217	4	conclude	conclude	VERB
ajpdis-8198	217	5	that	that	SCONJ
ajpdis-8198	217	6	all	all	DET
ajpdis-8198	217	7	the	the	DET
ajpdis-8198	217	8	variables	variable	NOUN
ajpdis-8198	217	9	were	be	AUX
ajpdis-8198	217	10	stationary	stationary	ADJ
ajpdis-8198	217	11	after	after	ADP
ajpdis-8198	217	12	second	second	ADJ
ajpdis-8198	217	13	differencing	differencing	NOUN
ajpdis-8198	217	14	at	at	ADP
ajpdis-8198	217	15	the	the	DET
ajpdis-8198	217	16	5	5	NUM
ajpdis-8198	217	17	%	%	NOUN
ajpdis-8198	217	18	significance	significance	NOUN
ajpdis-8198	217	19	level	level	NOUN
ajpdis-8198	217	20	.	.	PUNCT
ajpdis-8198	218	1	the	the	DET
ajpdis-8198	218	2	results	result	NOUN
ajpdis-8198	218	3	of	of	ADP
ajpdis-8198	218	4	the	the	DET
ajpdis-8198	218	5	augmented	augment	VERB
ajpdis-8198	218	6	dickey	dickey	PROPN
ajpdis-8198	218	7	-	-	PUNCT
ajpdis-8198	218	8	fuller	full	ADJ
ajpdis-8198	218	9	unit	unit	NOUN
ajpdis-8198	218	10	root	root	NOUN
ajpdis-8198	218	11	tests	test	NOUN
ajpdis-8198	218	12	indicated	indicate	VERB
ajpdis-8198	218	13	that	that	SCONJ
ajpdis-8198	218	14	all	all	DET
ajpdis-8198	218	15	the	the	DET
ajpdis-8198	218	16	variables	variable	NOUN
ajpdis-8198	218	17	were	be	AUX
ajpdis-8198	218	18	stationary	stationary	ADJ
ajpdis-8198	218	19	at	at	ADP
ajpdis-8198	218	20	first	first	ADJ
ajpdis-8198	218	21	differences	difference	NOUN
ajpdis-8198	218	22	,	,	PUNCT
ajpdis-8198	218	23	that	that	ADV
ajpdis-8198	218	24	is	is	ADV
ajpdis-8198	218	25	,	,	PUNCT
ajpdis-8198	218	26	they	they	PRON
ajpdis-8198	218	27	were	be	AUX
ajpdis-8198	218	28	integrated	integrate	VERB
ajpdis-8198	218	29	of	of	ADP
ajpdis-8198	218	30	order	order	NOUN
ajpdis-8198	218	31	one	one	NUM
ajpdis-8198	218	32	.	.	PUNCT
ajpdis-8198	219	1	it	it	PRON
ajpdis-8198	219	2	means	mean	VERB
ajpdis-8198	219	3	that	that	SCONJ
ajpdis-8198	219	4	all	all	DET
ajpdis-8198	219	5	variables	variable	NOUN
ajpdis-8198	219	6	in	in	ADP
ajpdis-8198	219	7	the	the	DET
ajpdis-8198	219	8	models	model	NOUN
ajpdis-8198	219	9	became	become	VERB
ajpdis-8198	219	10	stationary	stationary	ADJ
ajpdis-8198	219	11	after	after	ADP
ajpdis-8198	219	12	first	first	ADJ
ajpdis-8198	219	13	difference	difference	NOUN
ajpdis-8198	219	14	.	.	PUNCT
ajpdis-8198	220	1	4.2.2	4.2.2	NUM
ajpdis-8198	220	2	co	co	NOUN
ajpdis-8198	220	3	-	-	NOUN
ajpdis-8198	220	4	integration	integration	NOUN
ajpdis-8198	220	5	test	test	NOUN
ajpdis-8198	220	6	having	having	AUX
ajpdis-8198	220	7	established	establish	VERB
ajpdis-8198	220	8	the	the	DET
ajpdis-8198	220	9	time	time	NOUN
ajpdis-8198	220	10	series	series	NOUN
ajpdis-8198	220	11	properties	property	NOUN
ajpdis-8198	220	12	of	of	ADP
ajpdis-8198	220	13	the	the	DET
ajpdis-8198	220	14	data	datum	NOUN
ajpdis-8198	220	15	,	,	PUNCT
ajpdis-8198	220	16	the	the	DET
ajpdis-8198	220	17	study	study	NOUN
ajpdis-8198	220	18	proceeded	proceed	VERB
ajpdis-8198	220	19	to	to	PART
ajpdis-8198	220	20	conduct	conduct	VERB
ajpdis-8198	220	21	the	the	DET
ajpdis-8198	220	22	johansen	johansen	PROPN
ajpdis-8198	220	23	multivariate	multivariate	PROPN
ajpdis-8198	220	24	co	co	NOUN
ajpdis-8198	220	25	-	-	NOUN
ajpdis-8198	220	26	integration	integration	NOUN
ajpdis-8198	220	27	test	test	NOUN
ajpdis-8198	220	28	for	for	ADP
ajpdis-8198	220	29	hdi	hdi	PROPN
ajpdis-8198	220	30	model	model	NOUN
ajpdis-8198	220	31	.	.	PUNCT
ajpdis-8198	221	1	the	the	DET
ajpdis-8198	221	2	results	result	NOUN
ajpdis-8198	221	3	of	of	ADP
ajpdis-8198	221	4	the	the	DET
ajpdis-8198	221	5	hid	hid	NOUN
ajpdis-8198	221	6	test	test	NOUN
ajpdis-8198	221	7	for	for	ADP
ajpdis-8198	221	8	cointegration	cointegration	NOUN
ajpdis-8198	221	9	based	base	VERB
ajpdis-8198	221	10	on	on	ADP
ajpdis-8198	221	11	the	the	DET
ajpdis-8198	221	12	trace	trace	NOUN
ajpdis-8198	221	13	and	and	CCONJ
ajpdis-8198	221	14	maximum	maximum	ADJ
ajpdis-8198	221	15	eigen	eigen	PROPN
ajpdis-8198	221	16	value	value	NOUN
ajpdis-8198	221	17	statistics	statistic	NOUN
ajpdis-8198	221	18	were	be	AUX
ajpdis-8198	221	19	reported	report	VERB
ajpdis-8198	221	20	in	in	ADP
ajpdis-8198	221	21	tables	table	NOUN
ajpdis-8198	221	22	4.6	4.6	NUM
ajpdis-8198	221	23	and	and	CCONJ
ajpdis-8198	221	24	4.7	4.7	NUM
ajpdis-8198	221	25	below	below	ADV
ajpdis-8198	221	26	:	:	PUNCT
ajpdis-8198	221	27	4.2.3	4.2.3	NUM
ajpdis-8198	221	28	human	human	PROPN
ajpdis-8198	221	29	development	development	NOUN
ajpdis-8198	221	30	index	index	NOUN
ajpdis-8198	221	31	and	and	CCONJ
ajpdis-8198	221	32	tax	tax	NOUN
ajpdis-8198	221	33	revenue	revenue	NOUN
ajpdis-8198	221	34	this	this	DET
ajpdis-8198	221	35	section	section	NOUN
ajpdis-8198	221	36	dealt	deal	VERB
ajpdis-8198	221	37	with	with	ADP
ajpdis-8198	221	38	the	the	DET
ajpdis-8198	221	39	presentation	presentation	NOUN
ajpdis-8198	221	40	and	and	CCONJ
ajpdis-8198	221	41	analysis	analysis	NOUN
ajpdis-8198	221	42	of	of	ADP
ajpdis-8198	221	43	co	co	NOUN
ajpdis-8198	221	44	-	-	NOUN
ajpdis-8198	221	45	integration	integration	NOUN
ajpdis-8198	221	46	test	test	NOUN
ajpdis-8198	221	47	results	result	NOUN
ajpdis-8198	221	48	among	among	ADP
ajpdis-8198	221	49	human	human	ADJ
ajpdis-8198	221	50	development	development	NOUN
ajpdis-8198	221	51	index	index	NOUN
ajpdis-8198	221	52	and	and	CCONJ
ajpdis-8198	221	53	value	value	NOUN
ajpdis-8198	221	54	added	add	VERB
ajpdis-8198	221	55	tax	tax	NOUN
ajpdis-8198	221	56	,	,	PUNCT
ajpdis-8198	221	57	company	company	NOUN
ajpdis-8198	221	58	income	income	NOUN
ajpdis-8198	221	59	tax	tax	NOUN
ajpdis-8198	221	60	,	,	PUNCT
ajpdis-8198	221	61	petroleum	petroleum	NOUN
ajpdis-8198	221	62	profit	profit	NOUN
ajpdis-8198	221	63	tax	tax	NOUN
ajpdis-8198	221	64	,	,	PUNCT
ajpdis-8198	221	65	education	education	NOUN
ajpdis-8198	221	66	tax	tax	NOUN
ajpdis-8198	221	67	and	and	CCONJ
ajpdis-8198	221	68	customs	custom	NOUN
ajpdis-8198	221	69	and	and	CCONJ
ajpdis-8198	221	70	excise	excise	NOUN
ajpdis-8198	221	71	duty	duty	NOUN
ajpdis-8198	221	72	.	.	PUNCT
ajpdis-8198	222	1	table	table	NOUN
ajpdis-8198	222	2	4.6	4.6	NUM
ajpdis-8198	222	3	:	:	PUNCT
ajpdis-8198	222	4	unrestricted	unrestricted	ADJ
ajpdis-8198	222	5	co	co	NOUN
ajpdis-8198	222	6	-	-	NOUN
ajpdis-8198	222	7	integration	integration	NOUN
ajpdis-8198	222	8	.	.	PUNCT
ajpdis-8198	223	1	rank	rank	PROPN
ajpdis-8198	223	2	test	test	PROPN
ajpdis-8198	223	3	(	(	PUNCT
ajpdis-8198	223	4	trace	trace	NOUN
ajpdis-8198	223	5	)	)	PUNCT
ajpdis-8198	223	6	for	for	ADP
ajpdis-8198	223	7	hdi	hdi	PROPN
ajpdis-8198	223	8	model	model	NOUN
ajpdis-8198	223	9	source	source	NOUN
ajpdis-8198	223	10	:	:	PUNCT
ajpdis-8198	223	11	results	result	NOUN
ajpdis-8198	223	12	extract	extract	VERB
ajpdis-8198	223	13	from	from	ADP
ajpdis-8198	223	14	eview	eview	PROPN
ajpdis-8198	223	15	10	10	NUM
ajpdis-8198	223	16	sv	sv	NOUN
ajpdis-8198	223	17	trace	trace	NOUN
ajpdis-8198	223	18	test	test	NOUN
ajpdis-8198	223	19	indicates	indicate	VERB
ajpdis-8198	223	20	3	3	NUM
ajpdis-8198	223	21	co	co	ADJ
ajpdis-8198	223	22	-	-	ADJ
ajpdis-8198	223	23	integrating	integrating	ADJ
ajpdis-8198	223	24	eqn(s	eqn(s	PROPN
ajpdis-8198	223	25	)	)	PUNCT
ajpdis-8198	223	26	at	at	ADP
ajpdis-8198	223	27	the	the	DET
ajpdis-8198	223	28	0.05	0.05	NUM
ajpdis-8198	223	29	level	level	NOUN
ajpdis-8198	223	30	➢	➢	NOUN
ajpdis-8198	223	31	denotes	denote	NOUN
ajpdis-8198	223	32	rejection	rejection	NOUN
ajpdis-8198	223	33	of	of	ADP
ajpdis-8198	223	34	the	the	DET
ajpdis-8198	223	35	hypothesis	hypothesis	NOUN
ajpdis-8198	223	36	at	at	ADP
ajpdis-8198	223	37	the	the	DET
ajpdis-8198	223	38	0.05	0.05	NUM
ajpdis-8198	223	39	level	level	NOUN
ajpdis-8198	223	40	*	*	PUNCT
ajpdis-8198	223	41	mackinnon	mackinnon	NOUN
ajpdis-8198	223	42	-	-	PUNCT
ajpdis-8198	223	43	haug	haug	NOUN
ajpdis-8198	223	44	-	-	PUNCT
ajpdis-8198	223	45	michelis	michelis	PROPN
ajpdis-8198	223	46	(	(	PUNCT
ajpdis-8198	223	47	1999	1999	NUM
ajpdis-8198	223	48	)	)	PUNCT
ajpdis-8198	223	49	p	p	X
ajpdis-8198	223	50	-	-	PUNCT
ajpdis-8198	223	51	values	value	NOUN
ajpdis-8198	223	52	table	table	NOUN
ajpdis-8198	223	53	4.7	4.7	NUM
ajpdis-8198	223	54	:	:	PUNCT
ajpdis-8198	223	55	unrestricted	unrestricted	ADJ
ajpdis-8198	223	56	co	co	NOUN
ajpdis-8198	223	57	-	-	NOUN
ajpdis-8198	223	58	integration	integration	NOUN
ajpdis-8198	223	59	rank	rank	NOUN
ajpdis-8198	223	60	test	test	NOUN
ajpdis-8198	223	61	(	(	PUNCT
ajpdis-8198	223	62	maximum	maximum	NOUN
ajpdis-8198	223	63	eigenvalue	eigenvalue	NOUN
ajpdis-8198	223	64	)	)	PUNCT
ajpdis-8198	223	65	for	for	SCONJ
ajpdis-8198	223	66	hdi	hdi	PROPN
ajpdis-8198	223	67	model	model	NOUN
ajpdis-8198	223	68	hypothesized	hypothesize	VERB
ajpdis-8198	223	69	no	no	ADP
ajpdis-8198	223	70	.	.	PUNCT
ajpdis-8198	223	71	of	of	ADP
ajpdis-8198	223	72	ce(s	ce(s	ADV
ajpdis-8198	223	73	)	)	PUNCT
ajpdis-8198	223	74	eigenvalue	eigenvalue	PROPN
ajpdis-8198	223	75	max	max	PROPN
ajpdis-8198	223	76	-	-	PUNCT
ajpdis-8198	223	77	eigen	eigen	PROPN
ajpdis-8198	223	78	statistic	statistic	NOUN
ajpdis-8198	223	79	0.05	0.05	NUM
ajpdis-8198	223	80	value	value	NOUN
ajpdis-8198	223	81	critical	critical	ADJ
ajpdis-8198	223	82	prob	prob	NOUN
ajpdis-8198	223	83	.	.	PUNCT
ajpdis-8198	224	1	*	*	PUNCT
ajpdis-8198	225	1	*	*	PUNCT
ajpdis-8198	225	2	none	none	NOUN
ajpdis-8198	225	3	*	*	PUNCT
ajpdis-8198	225	4	0.990504	0.990504	NUM
ajpdis-8198	225	5	107.1073	107.1073	NUM
ajpdis-8198	225	6	40.07757	40.07757	NUM
ajpdis-8198	225	7	.	.	PUNCT
ajpdis-8198	226	1	0.000	0.000	NUM
ajpdis-8198	226	2	at	at	ADP
ajpdis-8198	226	3	most	most	ADJ
ajpdis-8198	226	4	1	1	NUM
ajpdis-8198	226	5	*	*	PUNCT
ajpdis-8198	226	6	0.807097	0.807097	NUM
ajpdis-8198	226	7	37.84801	37.84801	NUM
ajpdis-8198	226	8	33.87687	33.87687	NUM
ajpdis-8198	226	9	0.0159	0.0159	NUM
ajpdis-8198	226	10	at	at	ADP
ajpdis-8198	226	11	most	most	ADJ
ajpdis-8198	226	12	2	2	NUM
ajpdis-8198	226	13	*	*	PUNCT
ajpdis-8198	226	14	0.726352	0.726352	NUM
ajpdis-8198	226	15	29.80596	29.80596	NUM
ajpdis-8198	226	16	27.58434	27.58434	NUM
ajpdis-8198	226	17	0.0255	0.0255	NUM
ajpdis-8198	226	18	at	at	ADP
ajpdis-8198	226	19	most	most	ADJ
ajpdis-8198	226	20	3	3	NUM
ajpdis-8198	226	21	0.410102	0.410102	NUM
ajpdis-8198	226	22	12.13954	12.13954	NUM
ajpdis-8198	226	23	21.13162	21.13162	NUM
ajpdis-8198	226	24	0.5339	0.5339	NUM
ajpdis-8198	226	25	at	at	ADP
ajpdis-8198	226	26	most	most	ADV
ajpdis-8198	226	27	4	4	NUM
ajpdis-8198	226	28	0.244338	0.244338	NUM
ajpdis-8198	226	29	6.44370	6.44370	NUM
ajpdis-8198	226	30	14.26460	14.26460	NUM
ajpdis-8198	226	31	0.5569	0.5569	NUM
ajpdis-8198	226	32	at	at	ADP
ajpdis-8198	226	33	most	most	ADJ
ajpdis-8198	226	34	5	5	NUM
ajpdis-8198	226	35	0.034466	0.034466	NUM
ajpdis-8198	226	36	0.806696	0.806696	NUM
ajpdis-8198	226	37	3.841466	3.841466	NUM
ajpdis-8198	226	38	0.3691	0.3691	NUM
ajpdis-8198	226	39	source	source	NOUN
ajpdis-8198	226	40	:	:	PUNCT
ajpdis-8198	226	41	results	result	NOUN
ajpdis-8198	226	42	extract	extract	VERB
ajpdis-8198	226	43	from	from	ADP
ajpdis-8198	226	44	eview	eview	PROPN
ajpdis-8198	226	45	10	10	NUM
ajpdis-8198	226	46	sv	sv	PROPN
ajpdis-8198	226	47	max	max	PROPN
ajpdis-8198	226	48	-	-	PUNCT
ajpdis-8198	226	49	eigenvalue	eigenvalue	ADJ
ajpdis-8198	226	50	test	test	NOUN
ajpdis-8198	226	51	indicates	indicate	VERB
ajpdis-8198	226	52	3	3	NUM
ajpdis-8198	226	53	co	co	ADJ
ajpdis-8198	226	54	-	-	ADJ
ajpdis-8198	226	55	integrating	integrating	ADJ
ajpdis-8198	226	56	eqn(s	eqn(s	PROPN
ajpdis-8198	226	57	)	)	PUNCT
ajpdis-8198	226	58	at	at	ADP
ajpdis-8198	226	59	the	the	DET
ajpdis-8198	226	60	0.05	0.05	NUM
ajpdis-8198	226	61	level	level	NOUN
ajpdis-8198	226	62	➢	➢	NOUN
ajpdis-8198	226	63	denotes	denote	NOUN
ajpdis-8198	226	64	rejection	rejection	NOUN
ajpdis-8198	226	65	of	of	ADP
ajpdis-8198	226	66	the	the	DET
ajpdis-8198	226	67	hypothesis	hypothesis	NOUN
ajpdis-8198	226	68	at	at	ADP
ajpdis-8198	226	69	the	the	DET
ajpdis-8198	226	70	0.05	0.05	NUM
ajpdis-8198	226	71	level	level	NOUN
ajpdis-8198	226	72	➢	➢	NOUN
ajpdis-8198	226	73	*	*	PUNCT
ajpdis-8198	226	74	mackinnon	mackinnon	NOUN
ajpdis-8198	226	75	-	-	PUNCT
ajpdis-8198	226	76	haug	haug	NOUN
ajpdis-8198	226	77	-	-	PUNCT
ajpdis-8198	226	78	michelis	michelis	PROPN
ajpdis-8198	226	79	(	(	PUNCT
ajpdis-8198	226	80	1999	1999	NUM
ajpdis-8198	226	81	)	)	PUNCT
ajpdis-8198	226	82	p	p	X
ajpdis-8198	226	83	-	-	PUNCT
ajpdis-8198	226	84	values	value	NOUN
ajpdis-8198	226	85	the	the	DET
ajpdis-8198	226	86	co	co	NOUN
ajpdis-8198	226	87	-	-	NOUN
ajpdis-8198	226	88	integration	integration	NOUN
ajpdis-8198	226	89	test	test	NOUN
ajpdis-8198	226	90	based	base	VERB
ajpdis-8198	226	91	on	on	ADP
ajpdis-8198	226	92	the	the	DET
ajpdis-8198	226	93	trace	trace	NOUN
ajpdis-8198	226	94	test	test	NOUN
ajpdis-8198	226	95	statistics	statistic	NOUN
ajpdis-8198	226	96	in	in	ADP
ajpdis-8198	226	97	table	table	NOUN
ajpdis-8198	226	98	4.6	4.6	NUM
ajpdis-8198	226	99	above	above	ADV
ajpdis-8198	226	100	indicated	indicate	VERB
ajpdis-8198	226	101	that	that	SCONJ
ajpdis-8198	226	102	there	there	PRON
ajpdis-8198	226	103	were	be	VERB
ajpdis-8198	226	104	three	three	NUM
ajpdis-8198	226	105	co	co	ADJ
ajpdis-8198	226	106	-	-	ADJ
ajpdis-8198	226	107	integrating	integrating	ADJ
ajpdis-8198	226	108	equations	equation	NOUN
ajpdis-8198	226	109	at	at	ADP
ajpdis-8198	226	110	the	the	DET
ajpdis-8198	226	111	5	5	NUM
ajpdis-8198	226	112	percent	percent	NOUN
ajpdis-8198	226	113	significance	significance	NOUN
ajpdis-8198	226	114	level	level	NOUN
ajpdis-8198	226	115	.	.	PUNCT
ajpdis-8198	227	1	similarly	similarly	ADV
ajpdis-8198	227	2	,	,	PUNCT
ajpdis-8198	227	3	the	the	DET
ajpdis-8198	227	4	maximum	maximum	PROPN
ajpdis-8198	227	5	eigenvalue	eigenvalue	PROPN
ajpdis-8198	227	6	test	test	NOUN
ajpdis-8198	227	7	statistics	statistic	NOUN
ajpdis-8198	227	8	in	in	ADP
ajpdis-8198	227	9	table	table	NOUN
ajpdis-8198	227	10	4.7	4.7	NUM
ajpdis-8198	227	11	above	above	ADV
ajpdis-8198	227	12	also	also	ADV
ajpdis-8198	227	13	revealed	reveal	VERB
ajpdis-8198	227	14	3	3	NUM
ajpdis-8198	227	15	co	co	ADJ
ajpdis-8198	227	16	-	-	ADJ
ajpdis-8198	227	17	integrating	integrating	ADJ
ajpdis-8198	227	18	equations	equation	NOUN
ajpdis-8198	227	19	at	at	ADP
ajpdis-8198	227	20	the	the	DET
ajpdis-8198	227	21	5	5	NUM
ajpdis-8198	227	22	hypothesized	hypothesized	ADJ
ajpdis-8198	227	23	no	no	NOUN
ajpdis-8198	227	24	.	.	PUNCT
ajpdis-8198	227	25	of	of	ADP
ajpdis-8198	227	26	coe(s	coe(s	PROPN
ajpdis-8198	227	27	)	)	PUNCT
ajpdis-8198	227	28	eigen	eigen	PROPN
ajpdis-8198	227	29	value	value	NOUN
ajpdis-8198	227	30	trace	trace	NOUN
ajpdis-8198	227	31	statistic	statistic	NOUN
ajpdis-8198	227	32	0.05	0.05	NUM
ajpdis-8198	227	33	value	value	NOUN
ajpdis-8198	227	34	critical	critical	ADJ
ajpdis-8198	227	35	prob	prob	NOUN
ajpdis-8198	227	36	.	.	PUNCT
ajpdis-8198	228	1	*	*	PUNCT
ajpdis-8198	229	1	*	*	PUNCT
ajpdis-8198	230	1	none	none	NOUN
ajpdis-8198	230	2	*	*	PUNCT
ajpdis-8198	230	3	0.990504	0.990504	NUM
ajpdis-8198	230	4	194.1512	194.1512	NUM
ajpdis-8198	230	5	95.75366	95.75366	NUM
ajpdis-8198	230	6	0.0000	0.0000	NUM
ajpdis-8198	230	7	at	at	ADP
ajpdis-8198	230	8	most	most	ADJ
ajpdis-8198	230	9	1	1	NUM
ajpdis-8198	230	10	*	*	PUNCT
ajpdis-8198	230	11	0.807097	0.807097	NUM
ajpdis-8198	230	12	87.04390	87.04390	NUM
ajpdis-8198	230	13	69.81889	69.81889	NUM
ajpdis-8198	230	14	0.0012	0.0012	NUM
ajpdis-8198	230	15	at	at	ADP
ajpdis-8198	230	16	most	most	ADJ
ajpdis-8198	230	17	2	2	NUM
ajpdis-8198	230	18	*	*	SYM
ajpdis-8198	230	19	0.726352	0.726352	NUM
ajpdis-8198	230	20	49.19589	49.19589	NUM
ajpdis-8198	230	21	47.85613	47.85613	NUM
ajpdis-8198	230	22	0.0372	0.0372	NUM
ajpdis-8198	230	23	at	at	ADP
ajpdis-8198	230	24	most	most	ADJ
ajpdis-8198	230	25	3	3	NUM
ajpdis-8198	230	26	0.410102	0.410102	NUM
ajpdis-8198	230	27	19.38993	19.38993	NUM
ajpdis-8198	230	28	29.79707	29.79707	NUM
ajpdis-8198	230	29	0.4651	0.4651	NUM
ajpdis-8198	230	30	at	at	ADP
ajpdis-8198	230	31	most	most	ADV
ajpdis-8198	230	32	4	4	NUM
ajpdis-8198	230	33	0.244338	0.244338	NUM
ajpdis-8198	230	34	7.250391	7.250391	NUM
ajpdis-8198	230	35	15.49471	15.49471	NUM
ajpdis-8198	230	36	.	.	PUNCT
ajpdis-8198	231	1	0.5487	0.5487	NUM
ajpdis-8198	231	2	at	at	ADP
ajpdis-8198	231	3	most	most	ADJ
ajpdis-8198	231	4	5	5	NUM
ajpdis-8198	231	5	0.034466	0.034466	NUM
ajpdis-8198	231	6	0.806696	0.806696	NUM
ajpdis-8198	231	7	3.841466	3.841466	NUM
ajpdis-8198	231	8	0.3691	0.3691	NUM
ajpdis-8198	231	9	20	20	NUM
ajpdis-8198	231	10	journal	journal	NOUN
ajpdis-8198	231	11	of	of	ADP
ajpdis-8198	231	12	public	public	ADJ
ajpdis-8198	231	13	diplomacy	diplomacy	NOUN
ajpdis-8198	231	14	and	and	CCONJ
ajpdis-8198	231	15	international	international	ADJ
ajpdis-8198	231	16	studies	study	NOUN
ajpdis-8198	231	17	www	www	PROPN
ajpdis-8198	231	18	.	.	PUNCT
ajpdis-8198	232	1	grnjournal.us	grnjournal.us	NUM
ajpdis-8198	232	2	percent	percent	NOUN
ajpdis-8198	232	3	level	level	NOUN
ajpdis-8198	232	4	of	of	ADP
ajpdis-8198	232	5	significance	significance	NOUN
ajpdis-8198	232	6	.	.	PUNCT
ajpdis-8198	233	1	the	the	DET
ajpdis-8198	233	2	result	result	NOUN
ajpdis-8198	233	3	of	of	ADP
ajpdis-8198	233	4	the	the	DET
ajpdis-8198	233	5	human	human	PROPN
ajpdis-8198	233	6	development	development	PROPN
ajpdis-8198	233	7	index	index	NOUN
ajpdis-8198	233	8	model	model	NOUN
ajpdis-8198	233	9	based	base	VERB
ajpdis-8198	233	10	on	on	ADP
ajpdis-8198	233	11	the	the	DET
ajpdis-8198	233	12	trace	trace	NOUN
ajpdis-8198	233	13	and	and	CCONJ
ajpdis-8198	233	14	maximum	maximum	ADJ
ajpdis-8198	233	15	eigenvalue	eigenvalue	PROPN
ajpdis-8198	233	16	test	test	NOUN
ajpdis-8198	233	17	statistics	statistic	NOUN
ajpdis-8198	233	18	therefore	therefore	ADV
ajpdis-8198	233	19	revealed	reveal	VERB
ajpdis-8198	233	20	that	that	SCONJ
ajpdis-8198	233	21	a	a	DET
ajpdis-8198	233	22	long	long	ADV
ajpdis-8198	233	23	-	-	PUNCT
ajpdis-8198	233	24	run	run	NOUN
ajpdis-8198	233	25	relationship	relationship	NOUN
ajpdis-8198	233	26	existed	exist	VERB
ajpdis-8198	233	27	among	among	ADP
ajpdis-8198	233	28	human	human	ADJ
ajpdis-8198	233	29	development	development	NOUN
ajpdis-8198	233	30	index	index	NOUN
ajpdis-8198	233	31	and	and	CCONJ
ajpdis-8198	233	32	the	the	DET
ajpdis-8198	233	33	tax	tax	NOUN
ajpdis-8198	233	34	revenue	revenue	NOUN
ajpdis-8198	233	35	variables	variable	NOUN
ajpdis-8198	233	36	in	in	ADP
ajpdis-8198	233	37	the	the	DET
ajpdis-8198	233	38	model	model	NOUN
ajpdis-8198	233	39	as	as	SCONJ
ajpdis-8198	233	40	reported	report	VERB
ajpdis-8198	233	41	in	in	ADP
ajpdis-8198	233	42	table	table	NOUN
ajpdis-8198	233	43	4.6	4.6	NUM
ajpdis-8198	233	44	and	and	CCONJ
ajpdis-8198	233	45	4.7	4.7	NUM
ajpdis-8198	233	46	above	above	ADV
ajpdis-8198	233	47	.	.	PUNCT
ajpdis-8198	234	1	the	the	DET
ajpdis-8198	234	2	johansen	johansen	PROPN
ajpdis-8198	234	3	co	co	NOUN
ajpdis-8198	234	4	-	-	NOUN
ajpdis-8198	234	5	integration	integration	NOUN
ajpdis-8198	234	6	tests	test	NOUN
ajpdis-8198	234	7	which	which	PRON
ajpdis-8198	234	8	examined	examine	VERB
ajpdis-8198	234	9	the	the	DET
ajpdis-8198	234	10	long	long	ADV
ajpdis-8198	234	11	-	-	PUNCT
ajpdis-8198	234	12	run	run	NOUN
ajpdis-8198	234	13	relationship	relationship	NOUN
ajpdis-8198	234	14	among	among	ADP
ajpdis-8198	234	15	the	the	DET
ajpdis-8198	234	16	variables	variable	NOUN
ajpdis-8198	234	17	revealed	reveal	VERB
ajpdis-8198	234	18	that	that	SCONJ
ajpdis-8198	234	19	long	long	ADJ
ajpdis-8198	234	20	-	-	PUNCT
ajpdis-8198	234	21	run	run	NOUN
ajpdis-8198	234	22	relationships	relationship	NOUN
ajpdis-8198	234	23	existed	exist	VERB
ajpdis-8198	234	24	among	among	ADP
ajpdis-8198	234	25	the	the	DET
ajpdis-8198	234	26	variables	variable	NOUN
ajpdis-8198	234	27	in	in	ADP
ajpdis-8198	234	28	the	the	DET
ajpdis-8198	234	29	model	model	NOUN
ajpdis-8198	234	30	.	.	PUNCT
ajpdis-8198	235	1	this	this	PRON
ajpdis-8198	235	2	means	mean	VERB
ajpdis-8198	235	3	that	that	SCONJ
ajpdis-8198	235	4	a	a	DET
ajpdis-8198	235	5	long	long	ADV
ajpdis-8198	235	6	-	-	PUNCT
ajpdis-8198	235	7	run	run	NOUN
ajpdis-8198	235	8	relationship	relationship	NOUN
ajpdis-8198	235	9	existed	exist	VERB
ajpdis-8198	235	10	between	between	ADP
ajpdis-8198	235	11	hdi	hdi	PROPN
ajpdis-8198	235	12	and	and	CCONJ
ajpdis-8198	235	13	the	the	DET
ajpdis-8198	235	14	set	set	NOUN
ajpdis-8198	235	15	of	of	ADP
ajpdis-8198	235	16	tax	tax	NOUN
ajpdis-8198	235	17	revenue	revenue	NOUN
ajpdis-8198	235	18	variables	variable	NOUN
ajpdis-8198	235	19	cit	cit	PROPN
ajpdis-8198	235	20	,	,	PUNCT
ajpdis-8198	235	21	ppt	ppt	NOUN
ajpdis-8198	235	22	,	,	PUNCT
ajpdis-8198	235	23	vat	vat	NOUN
ajpdis-8198	235	24	,	,	PUNCT
ajpdis-8198	235	25	and	and	CCONJ
ajpdis-8198	235	26	ced	ce	VERB
ajpdis-8198	235	27	.	.	PUNCT
ajpdis-8198	236	1	since	since	SCONJ
ajpdis-8198	236	2	long	long	ADV
ajpdis-8198	236	3	run	run	VERB
ajpdis-8198	236	4	co	co	ADJ
ajpdis-8198	236	5	-	-	NOUN
ajpdis-8198	236	6	integration	integration	NOUN
ajpdis-8198	236	7	relationships	relationship	NOUN
ajpdis-8198	236	8	were	be	AUX
ajpdis-8198	236	9	established	establish	VERB
ajpdis-8198	236	10	in	in	ADP
ajpdis-8198	236	11	the	the	DET
ajpdis-8198	236	12	human	human	PROPN
ajpdis-8198	236	13	development	development	PROPN
ajpdis-8198	236	14	index	index	NOUN
ajpdis-8198	236	15	model	model	NOUN
ajpdis-8198	236	16	,	,	PUNCT
ajpdis-8198	236	17	the	the	DET
ajpdis-8198	236	18	error	error	NOUN
ajpdis-8198	236	19	correction	correction	NOUN
ajpdis-8198	236	20	model	model	NOUN
ajpdis-8198	236	21	was	be	AUX
ajpdis-8198	236	22	estimated	estimate	VERB
ajpdis-8198	236	23	using	use	VERB
ajpdis-8198	236	24	the	the	DET
ajpdis-8198	236	25	ols	ol	NOUN
ajpdis-8198	236	26	regression	regression	NOUN
ajpdis-8198	236	27	method	method	NOUN
ajpdis-8198	236	28	.	.	PUNCT
ajpdis-8198	237	1	thus	thus	ADV
ajpdis-8198	237	2	,	,	PUNCT
ajpdis-8198	237	3	the	the	DET
ajpdis-8198	237	4	result	result	NOUN
ajpdis-8198	237	5	of	of	ADP
ajpdis-8198	237	6	the	the	DET
ajpdis-8198	237	7	short	short	ADJ
ajpdis-8198	237	8	-	-	PUNCT
ajpdis-8198	237	9	run	run	NOUN
ajpdis-8198	237	10	error	error	NOUN
ajpdis-8198	237	11	correction	correction	NOUN
ajpdis-8198	237	12	model	model	NOUN
ajpdis-8198	237	13	for	for	ADP
ajpdis-8198	237	14	human	human	PROPN
ajpdis-8198	237	15	development	development	NOUN
ajpdis-8198	237	16	index	index	NOUN
ajpdis-8198	237	17	was	be	AUX
ajpdis-8198	237	18	presented	present	VERB
ajpdis-8198	237	19	in	in	ADP
ajpdis-8198	237	20	table	table	NOUN
ajpdis-8198	237	21	4.8	4.8	NUM
ajpdis-8198	237	22	below	below	ADV
ajpdis-8198	237	23	.	.	PUNCT
ajpdis-8198	238	1	table	table	NOUN
ajpdis-8198	238	2	4.8	4.8	NUM
ajpdis-8198	238	3	:	:	PUNCT
ajpdis-8198	238	4	estimated	estimate	VERB
ajpdis-8198	238	5	coefficients	coefficient	NOUN
ajpdis-8198	238	6	of	of	ADP
ajpdis-8198	238	7	the	the	DET
ajpdis-8198	238	8	hdi	hdi	PROPN
ajpdis-8198	238	9	error	error	NOUN
ajpdis-8198	238	10	correction	correction	NOUN
ajpdis-8198	238	11	model	model	VERB
ajpdis-8198	238	12	dependent	dependent	ADJ
ajpdis-8198	238	13	variable	variable	NOUN
ajpdis-8198	238	14	:	:	PUNCT
ajpdis-8198	238	15	d(loghdi	d(loghdi	ADJ
ajpdis-8198	238	16	)	)	PUNCT
ajpdis-8198	238	17	regressor	regressor	NOUN
ajpdis-8198	238	18	coefficient	coefficient	PROPN
ajpdis-8198	238	19	standard	standard	ADJ
ajpdis-8198	238	20	error	error	NOUN
ajpdis-8198	238	21	t	t	PROPN
ajpdis-8198	238	22	-	-	PUNCT
ajpdis-8198	238	23	ratio	ratio	NOUN
ajpdis-8198	238	24	probability	probability	NOUN
ajpdis-8198	238	25	dlog(cit	dlog(cit	NOUN
ajpdis-8198	238	26	)	)	PUNCT
ajpdis-8198	238	27	-0.599077	-0.599077	NOUN
ajpdis-8198	239	1	0.330781	0.330781	NUM
ajpdis-8198	239	2	-1.811095	-1.811095	NOUN
ajpdis-8198	239	3	0.0878	0.0878	NUM
ajpdis-8198	239	4	dlog(ppt	dlog(ppt	NOUN
ajpdis-8198	239	5	)	)	PUNCT
ajpdis-8198	239	6	-0.224402	-0.224402	NOUN
ajpdis-8198	239	7	0.052243	0.052243	NUM
ajpdis-8198	239	8	-4.295381	-4.295381	NOUN
ajpdis-8198	239	9	0.0005	0.0005	NUM
ajpdis-8198	239	10	dlog(vat	dlog(vat	PROPN
ajpdis-8198	239	11	)	)	PUNCT
ajpdis-8198	239	12	0.870600	0.870600	NUM
ajpdis-8198	239	13	0.411500	0.411500	NUM
ajpdis-8198	239	14	2.115675	2.115675	NUM
ajpdis-8198	239	15	0.0494	0.0494	NUM
ajpdis-8198	239	16	dlog(ced	dlog(ced	ADJ
ajpdis-8198	239	17	)	)	PUNCT
ajpdis-8198	239	18	-0.572188	-0.572188	VERB
ajpdis-8198	239	19	0.350035	0.350035	NUM
ajpdis-8198	239	20	-1.63466	-1.63466	VERB
ajpdis-8198	239	21	0.1205	0.1205	NUM
ajpdis-8198	239	22	ecm(-1	ecm(-1	PROPN
ajpdis-8198	239	23	)	)	PUNCT
ajpdis-8198	239	24	-0.476765	-0.476765	PROPN
ajpdis-8198	239	25	0.254962	0.254962	NUM
ajpdis-8198	239	26	-1.869943	-1.869943	NOUN
ajpdis-8198	240	1	0.0788	0.0788	NUM
ajpdis-8198	240	2	0.007196	0.007196	NUM
ajpdis-8198	240	3	0.058414	0.058414	NUM
ajpdis-8198	240	4	0.123196	0.123196	NUM
ajpdis-8198	240	5	0.9034	0.9034	NUM
ajpdis-8198	240	6	r	r	X
ajpdis-8198	240	7	-	-	PUNCT
ajpdis-8198	240	8	squared	square	VERB
ajpdis-8198	240	9	dw	dw	NOUN
ajpdis-8198	240	10	-	-	NOUN
ajpdis-8198	240	11	statistic	statistic	NOUN
ajpdis-8198	240	12	0.5655	0.5655	NUM
ajpdis-8198	240	13	r	r	NOUN
ajpdis-8198	240	14	-	-	PUNCT
ajpdis-8198	240	15	bar	bar	NOUN
ajpdis-8198	240	16	-	-	PUNCT
ajpdis-8198	240	17	squared	square	VERB
ajpdis-8198	240	18	0.4122	0.4122	NUM
ajpdis-8198	240	19	1.7931	1.7931	NUM
ajpdis-8198	240	20	f	f	NOUN
ajpdis-8198	240	21	-	-	PUNCT
ajpdis-8198	240	22	statistic	statistic	NOUN
ajpdis-8198	240	23	3.6890	3.6890	NUM
ajpdis-8198	240	24	[	[	X
ajpdis-8198	240	25	0.0156	0.0156	NUM
ajpdis-8198	240	26	]	]	X
ajpdis-8198	240	27	source	source	NOUN
ajpdis-8198	240	28	:	:	PUNCT
ajpdis-8198	240	29	results	result	NOUN
ajpdis-8198	240	30	extract	extract	VERB
ajpdis-8198	240	31	from	from	ADP
ajpdis-8198	240	32	eview	eview	PROPN
ajpdis-8198	240	33	10	10	NUM
ajpdis-8198	240	34	sv	sv	NOUN
ajpdis-8198	240	35	from	from	ADP
ajpdis-8198	240	36	table	table	NOUN
ajpdis-8198	240	37	4.8	4.8	NUM
ajpdis-8198	240	38	the	the	DET
ajpdis-8198	240	39	coefficients	coefficient	NOUN
ajpdis-8198	240	40	of	of	ADP
ajpdis-8198	240	41	determination	determination	NOUN
ajpdis-8198	240	42	of	of	ADP
ajpdis-8198	240	43	the	the	DET
ajpdis-8198	240	44	short	short	ADJ
ajpdis-8198	240	45	-	-	PUNCT
ajpdis-8198	240	46	run	run	VERB
ajpdis-8198	240	47	human	human	ADJ
ajpdis-8198	240	48	development	development	NOUN
ajpdis-8198	240	49	index	index	NOUN
ajpdis-8198	240	50	(	(	PUNCT
ajpdis-8198	240	51	hdi	hdi	PROPN
ajpdis-8198	240	52	)	)	PUNCT
ajpdis-8198	240	53	,	,	PUNCT
ajpdis-8198	240	54	r	r	NOUN
ajpdis-8198	240	55	-	-	PUNCT
ajpdis-8198	240	56	squared	square	VERB
ajpdis-8198	240	57	(	(	PUNCT
ajpdis-8198	240	58	r	r	NOUN
ajpdis-8198	240	59	}	}	PUNCT
ajpdis-8198	240	60	)	)	PUNCT
ajpdis-8198	240	61	is	be	AUX
ajpdis-8198	240	62	approximately	approximately	ADV
ajpdis-8198	240	63	0.57	0.57	NUM
ajpdis-8198	240	64	and	and	CCONJ
ajpdis-8198	240	65	the	the	DET
ajpdis-8198	240	66	adjusted	adjusted	ADJ
ajpdis-8198	240	67	r	r	NOUN
ajpdis-8198	240	68	-	-	PUNCT
ajpdis-8198	240	69	squared	squared	ADJ
ajpdis-8198	240	70	(	(	PUNCT
ajpdis-8198	240	71	r	r	NOUN
ajpdis-8198	240	72	}	}	PUNCT
ajpdis-8198	240	73	)	)	PUNCT
ajpdis-8198	240	74	bar	bar	NOUN
ajpdis-8198	240	75	was	be	AUX
ajpdis-8198	240	76	0.41	0.41	NUM
ajpdis-8198	240	77	.	.	PUNCT
ajpdis-8198	241	1	it	it	PRON
ajpdis-8198	241	2	showed	show	VERB
ajpdis-8198	241	3	that	that	SCONJ
ajpdis-8198	241	4	about	about	ADV
ajpdis-8198	241	5	57	57	NUM
ajpdis-8198	241	6	percent	percent	NOUN
ajpdis-8198	241	7	of	of	ADP
ajpdis-8198	241	8	the	the	DET
ajpdis-8198	241	9	systematic	systematic	ADJ
ajpdis-8198	241	10	variations	variation	NOUN
ajpdis-8198	241	11	in	in	ADP
ajpdis-8198	241	12	human	human	PROPN
ajpdis-8198	241	13	development	development	NOUN
ajpdis-8198	241	14	index	index	NOUN
ajpdis-8198	241	15	(	(	PUNCT
ajpdis-8198	241	16	hdi	hdi	PROPN
ajpdis-8198	241	17	)	)	PUNCT
ajpdis-8198	241	18	in	in	ADP
ajpdis-8198	241	19	nigeria	nigeria	PROPN
ajpdis-8198	241	20	were	be	AUX
ajpdis-8198	241	21	explained	explain	VERB
ajpdis-8198	241	22	by	by	ADP
ajpdis-8198	241	23	the	the	DET
ajpdis-8198	241	24	regressors	regressor	NOUN
ajpdis-8198	241	25	in	in	ADP
ajpdis-8198	241	26	the	the	DET
ajpdis-8198	241	27	equation	equation	NOUN
ajpdis-8198	241	28	.	.	PUNCT
ajpdis-8198	242	1	the	the	DET
ajpdis-8198	242	2	adjusted	adjusted	ADJ
ajpdis-8198	242	3	rbar	rbar	NOUN
ajpdis-8198	242	4	squared	square	VERB
ajpdis-8198	242	5	(	(	PUNCT
ajpdis-8198	242	6	r2	r2	PROPN
ajpdis-8198	242	7	bar	bar	NOUN
ajpdis-8198	242	8	)	)	PUNCT
ajpdis-8198	242	9	indicated	indicate	VERB
ajpdis-8198	242	10	that	that	SCONJ
ajpdis-8198	242	11	about	about	ADV
ajpdis-8198	242	12	41	41	NUM
ajpdis-8198	242	13	percent	percent	NOUN
ajpdis-8198	242	14	of	of	ADP
ajpdis-8198	242	15	the	the	DET
ajpdis-8198	242	16	changes	change	NOUN
ajpdis-8198	242	17	in	in	ADP
ajpdis-8198	242	18	human	human	ADJ
ajpdis-8198	242	19	development	development	NOUN
ajpdis-8198	242	20	index	index	NOUN
ajpdis-8198	242	21	(	(	PUNCT
ajpdis-8198	242	22	hdi	hdi	PROPN
ajpdis-8198	242	23	)	)	PUNCT
ajpdis-8198	242	24	were	be	AUX
ajpdis-8198	242	25	attributable	attributable	ADJ
ajpdis-8198	242	26	to	to	ADP
ajpdis-8198	242	27	the	the	DET
ajpdis-8198	242	28	explanatory	explanatory	ADJ
ajpdis-8198	242	29	variables	variable	NOUN
ajpdis-8198	242	30	after	after	ADP
ajpdis-8198	242	31	adjusting	adjust	VERB
ajpdis-8198	242	32	for	for	ADP
ajpdis-8198	242	33	degree	degree	NOUN
ajpdis-8198	242	34	of	of	ADP
ajpdis-8198	242	35	freedom	freedom	NOUN
ajpdis-8198	242	36	.	.	PUNCT
ajpdis-8198	243	1	the	the	DET
ajpdis-8198	243	2	f	f	NOUN
ajpdis-8198	243	3	-	-	PUNCT
ajpdis-8198	243	4	statistic	statistic	NOUN
ajpdis-8198	243	5	of	of	ADP
ajpdis-8198	243	6	3.69	3.69	NUM
ajpdis-8198	243	7	with	with	ADP
ajpdis-8198	243	8	p	p	NOUN
ajpdis-8198	243	9	-	-	PUNCT
ajpdis-8198	243	10	value	value	NOUN
ajpdis-8198	243	11	of	of	ADP
ajpdis-8198	243	12	0.01	0.01	NUM
ajpdis-8198	243	13	revealed	reveal	VERB
ajpdis-8198	243	14	that	that	SCONJ
ajpdis-8198	243	15	the	the	DET
ajpdis-8198	243	16	overall	overall	ADJ
ajpdis-8198	243	17	model	model	NOUN
ajpdis-8198	243	18	was	be	AUX
ajpdis-8198	243	19	significant	significant	ADJ
ajpdis-8198	243	20	as	as	SCONJ
ajpdis-8198	243	21	the	the	DET
ajpdis-8198	243	22	p	p	NOUN
ajpdis-8198	243	23	-	-	PUNCT
ajpdis-8198	243	24	value	value	NOUN
ajpdis-8198	243	25	is	be	AUX
ajpdis-8198	243	26	less	less	ADJ
ajpdis-8198	243	27	than	than	ADP
ajpdis-8198	243	28	the	the	DET
ajpdis-8198	243	29	5	5	NUM
ajpdis-8198	243	30	percent	percent	NOUN
ajpdis-8198	243	31	significance	significance	NOUN
ajpdis-8198	243	32	level	level	NOUN
ajpdis-8198	243	33	.	.	PUNCT
ajpdis-8198	244	1	consequently	consequently	ADV
ajpdis-8198	244	2	,	,	PUNCT
ajpdis-8198	244	3	the	the	DET
ajpdis-8198	244	4	hypothesis	hypothesis	NOUN
ajpdis-8198	244	5	of	of	ADP
ajpdis-8198	244	6	a	a	DET
ajpdis-8198	244	7	log	log	NOUN
ajpdis-8198	244	8	linear	linear	NOUN
ajpdis-8198	244	9	relationship	relationship	NOUN
ajpdis-8198	244	10	between	between	ADP
ajpdis-8198	244	11	the	the	DET
ajpdis-8198	244	12	human	human	PROPN
ajpdis-8198	244	13	development	development	PROPN
ajpdis-8198	244	14	index	index	NOUN
ajpdis-8198	244	15	and	and	CCONJ
ajpdis-8198	244	16	the	the	DET
ajpdis-8198	244	17	regressors	regressor	NOUN
ajpdis-8198	244	18	in	in	ADP
ajpdis-8198	244	19	the	the	DET
ajpdis-8198	244	20	equation	equation	NOUN
ajpdis-8198	244	21	could	could	AUX
ajpdis-8198	244	22	not	not	PART
ajpdis-8198	244	23	be	be	AUX
ajpdis-8198	244	24	rejected	reject	VERB
ajpdis-8198	244	25	at	at	ADP
ajpdis-8198	244	26	the	the	DET
ajpdis-8198	244	27	5	5	NUM
ajpdis-8198	244	28	percent	percent	NOUN
ajpdis-8198	244	29	level	level	NOUN
ajpdis-8198	244	30	of	of	ADP
ajpdis-8198	244	31	significance	significance	NOUN
ajpdis-8198	244	32	.	.	PUNCT
ajpdis-8198	245	1	from	from	ADP
ajpdis-8198	245	2	table	table	NOUN
ajpdis-8198	245	3	4.8	4.8	NUM
ajpdis-8198	245	4	above	above	ADV
ajpdis-8198	245	5	,	,	PUNCT
ajpdis-8198	245	6	the	the	DET
ajpdis-8198	245	7	estimated	estimate	VERB
ajpdis-8198	245	8	coefficient	coefficient	NOUN
ajpdis-8198	245	9	of	of	ADP
ajpdis-8198	245	10	cit	cit	PROPN
ajpdis-8198	245	11	has	have	VERB
ajpdis-8198	245	12	an	an	DET
ajpdis-8198	245	13	estimated	estimate	VERB
ajpdis-8198	245	14	negative	negative	ADJ
ajpdis-8198	245	15	coefficient	coefficient	NOUN
ajpdis-8198	245	16	of	of	ADP
ajpdis-8198	245	17	0.60	0.60	NUM
ajpdis-8198	245	18	,	,	PUNCT
ajpdis-8198	245	19	t	t	PROPN
ajpdis-8198	245	20	-	-	PUNCT
ajpdis-8198	245	21	statistics	statistic	NOUN
ajpdis-8198	245	22	of	of	ADP
ajpdis-8198	245	23	1.81	1.81	NUM
ajpdis-8198	245	24	with	with	ADP
ajpdis-8198	245	25	p	p	NOUN
ajpdis-8198	245	26	-	-	PUNCT
ajpdis-8198	245	27	value	value	NOUN
ajpdis-8198	245	28	of	of	ADP
ajpdis-8198	245	29	0.09	0.09	NUM
ajpdis-8198	245	30	.	.	PUNCT
ajpdis-8198	246	1	this	this	PRON
ajpdis-8198	246	2	implies	imply	VERB
ajpdis-8198	246	3	that	that	SCONJ
ajpdis-8198	246	4	cit	cit	PROPN
ajpdis-8198	246	5	has	have	VERB
ajpdis-8198	246	6	a	a	DET
ajpdis-8198	246	7	negative	negative	ADJ
ajpdis-8198	246	8	impact	impact	NOUN
ajpdis-8198	246	9	on	on	ADP
ajpdis-8198	246	10	hdi	hdi	PROPN
ajpdis-8198	246	11	at	at	ADP
ajpdis-8198	246	12	the	the	DET
ajpdis-8198	246	13	10	10	NUM
ajpdis-8198	246	14	percent	percent	NOUN
ajpdis-8198	246	15	level	level	NOUN
ajpdis-8198	246	16	of	of	ADP
ajpdis-8198	246	17	significance	significance	NOUN
ajpdis-8198	246	18	.	.	PUNCT
ajpdis-8198	247	1	the	the	DET
ajpdis-8198	247	2	estimated	estimate	VERB
ajpdis-8198	247	3	coefficient	coefficient	NOUN
ajpdis-8198	247	4	of	of	ADP
ajpdis-8198	247	5	ppt	ppt	NOUN
ajpdis-8198	247	6	is	be	AUX
ajpdis-8198	247	7	negative	negative	ADJ
ajpdis-8198	247	8	with	with	ADP
ajpdis-8198	247	9	a	a	DET
ajpdis-8198	247	10	coefficient	coefficient	NOUN
ajpdis-8198	247	11	of	of	ADP
ajpdis-8198	247	12	-0.22	-0.22	NUM
ajpdis-8198	247	13	and	and	CCONJ
ajpdis-8198	247	14	t	t	PROPN
ajpdis-8198	247	15	-	-	PUNCT
ajpdis-8198	247	16	statistics	statistic	NOUN
ajpdis-8198	247	17	of	of	ADP
ajpdis-8198	247	18	-4.30	-4.30	NOUN
ajpdis-8198	247	19	with	with	ADP
ajpdis-8198	247	20	p	p	NOUN
ajpdis-8198	247	21	-	-	PUNCT
ajpdis-8198	247	22	value	value	NOUN
ajpdis-8198	247	23	of	of	ADP
ajpdis-8198	247	24	0.000	0.000	NUM
ajpdis-8198	247	25	.	.	PUNCT
ajpdis-8198	248	1	this	this	PRON
ajpdis-8198	248	2	means	mean	VERB
ajpdis-8198	248	3	that	that	SCONJ
ajpdis-8198	248	4	ppt	ppt	NOUN
ajpdis-8198	248	5	has	have	VERB
ajpdis-8198	248	6	a	a	DET
ajpdis-8198	248	7	significant	significant	ADJ
ajpdis-8198	248	8	short	short	ADJ
ajpdis-8198	248	9	-	-	PUNCT
ajpdis-8198	248	10	run	run	VERB
ajpdis-8198	248	11	negative	negative	ADJ
ajpdis-8198	248	12	impact	impact	NOUN
ajpdis-8198	248	13	on	on	ADP
ajpdis-8198	248	14	hdi	hdi	PROPN
ajpdis-8198	248	15	in	in	ADP
ajpdis-8198	248	16	the	the	DET
ajpdis-8198	248	17	country	country	NOUN
ajpdis-8198	248	18	as	as	ADP
ajpdis-8198	248	19	its	its	PRON
ajpdis-8198	248	20	p	p	NOUN
ajpdis-8198	248	21	-	-	PUNCT
ajpdis-8198	248	22	value	value	NOUN
ajpdis-8198	248	23	of	of	ADP
ajpdis-8198	248	24	0.000	0.000	NUM
ajpdis-8198	248	25	is	be	AUX
ajpdis-8198	248	26	less	less	ADJ
ajpdis-8198	248	27	than	than	ADP
ajpdis-8198	248	28	0.05	0.05	NUM
ajpdis-8198	248	29	at	at	ADP
ajpdis-8198	248	30	the	the	DET
ajpdis-8198	248	31	5	5	NUM
ajpdis-8198	248	32	percent	percent	NOUN
ajpdis-8198	248	33	significance	significance	NOUN
ajpdis-8198	248	34	level	level	NOUN
ajpdis-8198	248	35	.	.	PUNCT
ajpdis-8198	249	1	vat	vat	NOUN
ajpdis-8198	249	2	is	be	AUX
ajpdis-8198	249	3	positive	positive	ADJ
ajpdis-8198	249	4	.	.	PUNCT
ajpdis-8198	250	1	it	it	PRON
ajpdis-8198	250	2	has	have	VERB
ajpdis-8198	250	3	an	an	DET
ajpdis-8198	250	4	estimated	estimate	VERB
ajpdis-8198	250	5	coefficient	coefficient	NOUN
ajpdis-8198	250	6	of	of	ADP
ajpdis-8198	250	7	0.87	0.87	NUM
ajpdis-8198	250	8	and	and	CCONJ
ajpdis-8198	250	9	t	t	PROPN
ajpdis-8198	250	10	-	-	PUNCT
ajpdis-8198	250	11	statistics	statistic	NOUN
ajpdis-8198	250	12	of	of	ADP
ajpdis-8198	250	13	2.12	2.12	NUM
ajpdis-8198	250	14	with	with	ADP
ajpdis-8198	250	15	p	p	NOUN
ajpdis-8198	250	16	-	-	PUNCT
ajpdis-8198	250	17	value	value	NOUN
ajpdis-8198	250	18	of	of	ADP
ajpdis-8198	250	19	0.049	0.049	NUM
ajpdis-8198	250	20	.	.	PUNCT
ajpdis-8198	251	1	this	this	PRON
ajpdis-8198	251	2	means	mean	VERB
ajpdis-8198	251	3	that	that	SCONJ
ajpdis-8198	251	4	value	value	NOUN
ajpdis-8198	251	5	added	add	VERB
ajpdis-8198	251	6	tax	tax	NOUN
ajpdis-8198	251	7	has	have	VERB
ajpdis-8198	251	8	a	a	DET
ajpdis-8198	251	9	positive	positive	ADJ
ajpdis-8198	251	10	significant	significant	ADJ
ajpdis-8198	251	11	short	short	ADJ
ajpdis-8198	251	12	-	-	PUNCT
ajpdis-8198	251	13	run	run	NOUN
ajpdis-8198	251	14	impact	impact	NOUN
ajpdis-8198	251	15	on	on	ADP
ajpdis-8198	251	16	human	human	ADJ
ajpdis-8198	251	17	development	development	NOUN
ajpdis-8198	251	18	index	index	NOUN
ajpdis-8198	251	19	in	in	ADP
ajpdis-8198	251	20	nigeria	nigeria	PROPN
ajpdis-8198	251	21	as	as	ADP
ajpdis-8198	251	22	its	its	PRON
ajpdis-8198	251	23	p	p	NOUN
ajpdis-8198	251	24	-	-	PUNCT
ajpdis-8198	251	25	value	value	NOUN
ajpdis-8198	251	26	of	of	ADP
ajpdis-8198	251	27	0.049	0.049	NUM
ajpdis-8198	251	28	is	be	AUX
ajpdis-8198	251	29	less	less	ADJ
ajpdis-8198	251	30	than	than	ADP
ajpdis-8198	251	31	0.05	0.05	NUM
ajpdis-8198	251	32	at	at	ADP
ajpdis-8198	251	33	the	the	DET
ajpdis-8198	251	34	5	5	NUM
ajpdis-8198	251	35	percent	percent	NOUN
ajpdis-8198	251	36	significance	significance	NOUN
ajpdis-8198	251	37	level	level	NOUN
ajpdis-8198	251	38	.	.	PUNCT
ajpdis-8198	252	1	the	the	DET
ajpdis-8198	252	2	estimated	estimate	VERB
ajpdis-8198	252	3	coefficient	coefficient	NOUN
ajpdis-8198	252	4	of	of	ADP
ajpdis-8198	252	5	ced	ced	PROPN
ajpdis-8198	252	6	is	be	AUX
ajpdis-8198	252	7	negative	negative	ADJ
ajpdis-8198	252	8	with	with	ADP
ajpdis-8198	252	9	a	a	DET
ajpdis-8198	252	10	coefficient	coefficient	NOUN
ajpdis-8198	252	11	of	of	ADP
ajpdis-8198	252	12	-0.57	-0.57	NOUN
ajpdis-8198	252	13	and	and	CCONJ
ajpdis-8198	252	14	absolute	absolute	PROPN
ajpdis-8198	252	15	t	t	PROPN
ajpdis-8198	252	16	-	-	PUNCT
ajpdis-8198	252	17	statistics	statistic	NOUN
ajpdis-8198	252	18	of	of	ADP
ajpdis-8198	252	19	1.63	1.63	NUM
ajpdis-8198	252	20	with	with	ADP
ajpdis-8198	252	21	p	p	NOUN
ajpdis-8198	252	22	-	-	PUNCT
ajpdis-8198	252	23	value	value	NOUN
ajpdis-8198	252	24	of	of	ADP
ajpdis-8198	252	25	0.12	0.12	NUM
ajpdis-8198	252	26	.	.	PUNCT
ajpdis-8198	253	1	this	this	PRON
ajpdis-8198	253	2	means	mean	VERB
ajpdis-8198	253	3	that	that	SCONJ
ajpdis-8198	253	4	custom	custom	NOUN
ajpdis-8198	253	5	and	and	CCONJ
ajpdis-8198	253	6	excise	excise	NOUN
ajpdis-8198	253	7	duties	duty	NOUN
ajpdis-8198	253	8	have	have	VERB
ajpdis-8198	253	9	insignificant	insignificant	ADJ
ajpdis-8198	253	10	negative	negative	ADJ
ajpdis-8198	253	11	short	short	ADJ
ajpdis-8198	253	12	-	-	PUNCT
ajpdis-8198	253	13	run	run	NOUN
ajpdis-8198	253	14	impact	impact	NOUN
ajpdis-8198	253	15	on	on	ADP
ajpdis-8198	253	16	human	human	ADJ
ajpdis-8198	253	17	development	development	NOUN
ajpdis-8198	253	18	index	index	NOUN
ajpdis-8198	253	19	in	in	ADP
ajpdis-8198	253	20	the	the	DET
ajpdis-8198	253	21	country	country	NOUN
ajpdis-8198	253	22	as	as	ADP
ajpdis-8198	253	23	its	its	PRON
ajpdis-8198	253	24	p	p	NOUN
ajpdis-8198	253	25	-	-	PUNCT
ajpdis-8198	253	26	value	value	NOUN
ajpdis-8198	253	27	of	of	ADP
ajpdis-8198	253	28	012	012	NUM
ajpdis-8198	253	29	is	be	AUX
ajpdis-8198	253	30	greater	great	ADJ
ajpdis-8198	253	31	than	than	ADP
ajpdis-8198	253	32	0.05	0.05	NUM
ajpdis-8198	253	33	at	at	ADP
ajpdis-8198	253	34	the	the	DET
ajpdis-8198	253	35	5	5	NUM
ajpdis-8198	253	36	percent	percent	NOUN
ajpdis-8198	253	37	significance	significance	NOUN
ajpdis-8198	253	38	level	level	NOUN
ajpdis-8198	253	39	.	.	PUNCT
ajpdis-8198	254	1	the	the	DET
ajpdis-8198	254	2	coefficient	coefficient	NOUN
ajpdis-8198	254	3	of	of	ADP
ajpdis-8198	254	4	the	the	DET
ajpdis-8198	254	5	error	error	NOUN
ajpdis-8198	254	6	correction	correction	NOUN
ajpdis-8198	254	7	mechanism	mechanism	NOUN
ajpdis-8198	254	8	(	(	PUNCT
ajpdis-8198	254	9	ecm	ecm	NOUN
ajpdis-8198	254	10	)	)	PUNCT
ajpdis-8198	254	11	is	be	AUX
ajpdis-8198	254	12	negative	negative	ADJ
ajpdis-8198	254	13	and	and	CCONJ
ajpdis-8198	254	14	significant	significant	ADJ
ajpdis-8198	254	15	at	at	ADP
ajpdis-8198	254	16	the	the	DET
ajpdis-8198	254	17	5	5	NUM
ajpdis-8198	254	18	percent	percent	NOUN
ajpdis-8198	254	19	level	level	NOUN
ajpdis-8198	254	20	.	.	PUNCT
ajpdis-8198	255	1	thus	thus	ADV
ajpdis-8198	255	2	,	,	PUNCT
ajpdis-8198	255	3	it	it	PRON
ajpdis-8198	255	4	acted	act	VERB
ajpdis-8198	255	5	rightly	rightly	ADV
ajpdis-8198	255	6	to	to	PART
ajpdis-8198	255	7	correct	correct	VERB
ajpdis-8198	255	8	any	any	DET
ajpdis-8198	255	9	deviation	deviation	NOUN
ajpdis-8198	255	10	of	of	ADP
ajpdis-8198	255	11	the	the	DET
ajpdis-8198	255	12	human	human	PROPN
ajpdis-8198	255	13	development	development	PROPN
ajpdis-8198	255	14	index	index	NOUN
ajpdis-8198	255	15	model	model	NOUN
ajpdis-8198	255	16	from	from	ADP
ajpdis-8198	255	17	its	its	PRON
ajpdis-8198	255	18	long	long	ADJ
ajpdis-8198	255	19	-	-	PUNCT
ajpdis-8198	255	20	run	run	VERB
ajpdis-8198	255	21	equilibrium	equilibrium	NOUN
ajpdis-8198	255	22	value	value	NOUN
ajpdis-8198	255	23	.	.	PUNCT
ajpdis-8198	256	1	the	the	DET
ajpdis-8198	256	2	coefficient	coefficient	NOUN
ajpdis-8198	256	3	of	of	ADP
ajpdis-8198	256	4	the	the	DET
ajpdis-8198	256	5	constant	constant	ADJ
ajpdis-8198	256	6	also	also	ADV
ajpdis-8198	256	7	known	know	VERB
ajpdis-8198	256	8	as	as	SCONJ
ajpdis-8198	256	9	the	the	DET
ajpdis-8198	256	10	intercept	intercept	NOUN
ajpdis-8198	256	11	is	be	AUX
ajpdis-8198	256	12	positive	positive	ADJ
ajpdis-8198	256	13	but	but	CCONJ
ajpdis-8198	256	14	not	not	PART
ajpdis-8198	256	15	significant	significant	ADJ
ajpdis-8198	256	16	at	at	ADP
ajpdis-8198	256	17	the	the	DET
ajpdis-8198	256	18	5	5	NUM
ajpdis-8198	256	19	percent	percent	NOUN
ajpdis-8198	256	20	level	level	NOUN
ajpdis-8198	256	21	.	.	PUNCT
ajpdis-8198	257	1	this	this	PRON
ajpdis-8198	257	2	means	mean	VERB
ajpdis-8198	257	3	that	that	SCONJ
ajpdis-8198	257	4	there	there	PRON
ajpdis-8198	257	5	will	will	AUX
ajpdis-8198	257	6	be	be	AUX
ajpdis-8198	257	7	a	a	DET
ajpdis-8198	257	8	form	form	NOUN
ajpdis-8198	257	9	21	21	NUM
ajpdis-8198	257	10	journal	journal	NOUN
ajpdis-8198	257	11	of	of	ADP
ajpdis-8198	257	12	public	public	ADJ
ajpdis-8198	257	13	diplomacy	diplomacy	NOUN
ajpdis-8198	257	14	and	and	CCONJ
ajpdis-8198	257	15	international	international	ADJ
ajpdis-8198	257	16	studies	study	NOUN
ajpdis-8198	257	17	www	www	PROPN
ajpdis-8198	257	18	.	.	PROPN
ajpdis-8198	258	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	258	2	of	of	ADP
ajpdis-8198	258	3	human	human	ADJ
ajpdis-8198	258	4	development	development	NOUN
ajpdis-8198	258	5	though	though	SCONJ
ajpdis-8198	258	6	it	it	PRON
ajpdis-8198	258	7	may	may	AUX
ajpdis-8198	258	8	not	not	PART
ajpdis-8198	258	9	be	be	AUX
ajpdis-8198	258	10	visible	visible	ADJ
ajpdis-8198	258	11	even	even	ADV
ajpdis-8198	258	12	though	though	SCONJ
ajpdis-8198	258	13	if	if	SCONJ
ajpdis-8198	258	14	tax	tax	NOUN
ajpdis-8198	258	15	revenue	revenue	NOUN
ajpdis-8198	258	16	were	be	AUX
ajpdis-8198	258	17	not	not	PART
ajpdis-8198	258	18	collected	collect	VERB
ajpdis-8198	258	19	.	.	PUNCT
ajpdis-8198	259	1	the	the	DET
ajpdis-8198	259	2	durbin	durbin	PROPN
ajpdis-8198	259	3	watson	watson	PROPN
ajpdis-8198	259	4	statistic	statistic	NOUN
ajpdis-8198	259	5	of	of	ADP
ajpdis-8198	259	6	approximately	approximately	ADV
ajpdis-8198	259	7	1.79	1.79	NUM
ajpdis-8198	259	8	indicated	indicate	VERB
ajpdis-8198	259	9	the	the	DET
ajpdis-8198	259	10	absence	absence	NOUN
ajpdis-8198	259	11	of	of	ADP
ajpdis-8198	259	12	autocorrelation	autocorrelation	NOUN
ajpdis-8198	259	13	in	in	ADP
ajpdis-8198	259	14	the	the	DET
ajpdis-8198	259	15	human	human	PROPN
ajpdis-8198	259	16	development	development	PROPN
ajpdis-8198	259	17	index	index	NOUN
ajpdis-8198	259	18	model	model	NOUN
ajpdis-8198	259	19	in	in	ADP
ajpdis-8198	259	20	the	the	DET
ajpdis-8198	259	21	short	short	ADJ
ajpdis-8198	259	22	-	-	PUNCT
ajpdis-8198	259	23	run	run	NOUN
ajpdis-8198	259	24	as	as	SCONJ
ajpdis-8198	259	25	its	its	PRON
ajpdis-8198	259	26	value	value	NOUN
ajpdis-8198	259	27	is	be	AUX
ajpdis-8198	259	28	greater	great	ADJ
ajpdis-8198	259	29	than	than	ADP
ajpdis-8198	259	30	the	the	DET
ajpdis-8198	259	31	coefficient	coefficient	NOUN
ajpdis-8198	259	32	of	of	ADP
ajpdis-8198	259	33	determination	determination	NOUN
ajpdis-8198	259	34	rsquared	rsquare	VERB
ajpdis-8198	259	35	(	(	PUNCT
ajpdis-8198	259	36	r	r	NOUN
ajpdis-8198	259	37	}	}	PUNCT
ajpdis-8198	259	38	)	)	PUNCT
ajpdis-8198	259	39	with	with	ADP
ajpdis-8198	259	40	a	a	DET
ajpdis-8198	259	41	value	value	NOUN
ajpdis-8198	259	42	of	of	ADP
ajpdis-8198	259	43	approximately	approximately	ADV
ajpdis-8198	259	44	0.57	0.57	NUM
ajpdis-8198	259	45	.	.	PUNCT
ajpdis-8198	260	1	front	front	VERB
ajpdis-8198	260	2	the	the	DET
ajpdis-8198	260	3	analysis	analysis	NOUN
ajpdis-8198	260	4	of	of	ADP
ajpdis-8198	260	5	the	the	DET
ajpdis-8198	260	6	data	datum	NOUN
ajpdis-8198	260	7	,	,	PUNCT
ajpdis-8198	260	8	it	it	PRON
ajpdis-8198	260	9	was	be	AUX
ajpdis-8198	260	10	revealed	reveal	VERB
ajpdis-8198	260	11	that	that	SCONJ
ajpdis-8198	260	12	company	company	NOUN
ajpdis-8198	260	13	income	income	NOUN
ajpdis-8198	260	14	tax	tax	NOUN
ajpdis-8198	260	15	has	have	VERB
ajpdis-8198	260	16	a	a	DET
ajpdis-8198	260	17	negative	negative	ADJ
ajpdis-8198	260	18	significance	significance	NOUN
ajpdis-8198	260	19	short	short	ADJ
ajpdis-8198	260	20	-	-	PUNCT
ajpdis-8198	260	21	run	run	NOUN
ajpdis-8198	260	22	relationship	relationship	NOUN
ajpdis-8198	260	23	with	with	ADP
ajpdis-8198	260	24	human	human	ADJ
ajpdis-8198	260	25	development	development	NOUN
ajpdis-8198	260	26	index	index	NOUN
ajpdis-8198	260	27	at	at	ADP
ajpdis-8198	260	28	the	the	DET
ajpdis-8198	260	29	10	10	NUM
ajpdis-8198	260	30	percent	percent	NOUN
ajpdis-8198	260	31	significance	significance	NOUN
ajpdis-8198	260	32	level	level	NOUN
ajpdis-8198	260	33	.	.	PUNCT
ajpdis-8198	261	1	;	;	PUNCT
ajpdis-8198	261	2	petroleum	petroleum	NOUN
ajpdis-8198	261	3	profit	profit	NOUN
ajpdis-8198	261	4	tax	tax	NOUN
ajpdis-8198	261	5	has	have	VERB
ajpdis-8198	261	6	a	a	DET
ajpdis-8198	261	7	negative	negative	ADJ
ajpdis-8198	261	8	significance	significance	NOUN
ajpdis-8198	261	9	short	short	ADJ
ajpdis-8198	261	10	-	-	PUNCT
ajpdis-8198	261	11	run	run	NOUN
ajpdis-8198	261	12	relationship	relationship	NOUN
ajpdis-8198	261	13	with	with	ADP
ajpdis-8198	261	14	human	human	ADJ
ajpdis-8198	261	15	development	development	NOUN
ajpdis-8198	261	16	index	index	NOUN
ajpdis-8198	261	17	at	at	ADP
ajpdis-8198	261	18	the	the	DET
ajpdis-8198	261	19	5	5	NUM
ajpdis-8198	261	20	%	%	NOUN
ajpdis-8198	261	21	significance	significance	NOUN
ajpdis-8198	261	22	level	level	NOUN
ajpdis-8198	261	23	;	;	PUNCT
ajpdis-8198	261	24	value	value	NOUN
ajpdis-8198	261	25	added	add	VERB
ajpdis-8198	261	26	tax	tax	NOUN
ajpdis-8198	261	27	has	have	VERB
ajpdis-8198	261	28	a	a	DET
ajpdis-8198	261	29	positive	positive	ADJ
ajpdis-8198	261	30	significant	significant	ADJ
ajpdis-8198	261	31	shortrun	shortrun	NOUN
ajpdis-8198	261	32	relationship	relationship	NOUN
ajpdis-8198	261	33	with	with	ADP
ajpdis-8198	261	34	human	human	ADJ
ajpdis-8198	261	35	development	development	NOUN
ajpdis-8198	261	36	index	index	NOUN
ajpdis-8198	261	37	in	in	ADP
ajpdis-8198	261	38	nigeria	nigeria	PROPN
ajpdis-8198	261	39	;	;	PUNCT
ajpdis-8198	261	40	and	and	CCONJ
ajpdis-8198	261	41	finally	finally	ADV
ajpdis-8198	261	42	,	,	PUNCT
ajpdis-8198	261	43	customs	custom	NOUN
ajpdis-8198	261	44	and	and	CCONJ
ajpdis-8198	261	45	excise	excise	NOUN
ajpdis-8198	261	46	duties	duty	NOUN
ajpdis-8198	261	47	have	have	VERB
ajpdis-8198	261	48	an	an	DET
ajpdis-8198	261	49	insignificance	insignificance	NOUN
ajpdis-8198	261	50	negative	negative	ADJ
ajpdis-8198	261	51	short	short	ADJ
ajpdis-8198	261	52	-	-	PUNCT
ajpdis-8198	261	53	run	run	NOUN
ajpdis-8198	261	54	relationship	relationship	NOUN
ajpdis-8198	261	55	with	with	ADP
ajpdis-8198	261	56	human	human	ADJ
ajpdis-8198	261	57	development	development	NOUN
ajpdis-8198	261	58	index	index	NOUN
ajpdis-8198	261	59	in	in	ADP
ajpdis-8198	261	60	nigeria	nigeria	PROPN
ajpdis-8198	261	61	.	.	PUNCT
ajpdis-8198	262	1	thus	thus	ADV
ajpdis-8198	262	2	,	,	PUNCT
ajpdis-8198	262	3	value	value	NOUN
ajpdis-8198	262	4	added	add	VERB
ajpdis-8198	262	5	tax	tax	NOUN
ajpdis-8198	262	6	has	have	VERB
ajpdis-8198	262	7	a	a	DET
ajpdis-8198	262	8	positive	positive	ADJ
ajpdis-8198	262	9	sign	sign	NOUN
ajpdis-8198	262	10	with	with	ADP
ajpdis-8198	262	11	human	human	ADJ
ajpdis-8198	262	12	development	development	NOUN
ajpdis-8198	262	13	index	index	NOUN
ajpdis-8198	262	14	which	which	PRON
ajpdis-8198	262	15	was	be	AUX
ajpdis-8198	262	16	in	in	ADP
ajpdis-8198	262	17	conformity	conformity	NOUN
ajpdis-8198	262	18	with	with	ADP
ajpdis-8198	262	19	our	our	PRON
ajpdis-8198	262	20	appriori	appriori	ADJ
ajpdis-8198	262	21	expectation	expectation	NOUN
ajpdis-8198	262	22	.	.	PUNCT
ajpdis-8198	263	1	surprisingly	surprisingly	ADV
ajpdis-8198	263	2	,	,	PUNCT
ajpdis-8198	263	3	company	company	NOUN
ajpdis-8198	263	4	income	income	NOUN
ajpdis-8198	263	5	tax	tax	NOUN
ajpdis-8198	263	6	,	,	PUNCT
ajpdis-8198	263	7	petroleum	petroleum	NOUN
ajpdis-8198	263	8	profit	profit	NOUN
ajpdis-8198	263	9	tax	tax	NOUN
ajpdis-8198	263	10	and	and	CCONJ
ajpdis-8198	263	11	custom	custom	NOUN
ajpdis-8198	263	12	and	and	CCONJ
ajpdis-8198	263	13	excises	excise	NOUN
ajpdis-8198	263	14	duties	duty	NOUN
ajpdis-8198	263	15	have	have	VERB
ajpdis-8198	263	16	a	a	DET
ajpdis-8198	263	17	negative	negative	ADJ
ajpdis-8198	263	18	sign	sign	NOUN
ajpdis-8198	263	19	with	with	ADP
ajpdis-8198	263	20	human	human	PROPN
ajpdis-8198	263	21	development	development	PROPN
ajpdis-8198	263	22	index	index	PROPN
ajpdis-8198	263	23	.	.	PUNCT
ajpdis-8198	264	1	table	table	NOUN
ajpdis-8198	264	2	4.9	4.9	NUM
ajpdis-8198	264	3	:	:	PUNCT
ajpdis-8198	264	4	estimated	estimate	VERB
ajpdis-8198	264	5	coefficients	coefficient	NOUN
ajpdis-8198	264	6	of	of	ADP
ajpdis-8198	264	7	the	the	DET
ajpdis-8198	264	8	long	long	ADV
ajpdis-8198	264	9	-	-	PUNCT
ajpdis-8198	264	10	run	run	VERB
ajpdis-8198	264	11	hdi	hdi	PROPN
ajpdis-8198	264	12	model	model	NOUN
ajpdis-8198	264	13	dependent	dependent	ADJ
ajpdis-8198	264	14	variable	variable	NOUN
ajpdis-8198	264	15	:	:	PUNCT
ajpdis-8198	264	16	loghd	loghd	PRON
ajpdis-8198	264	17	regressor	regressor	PROPN
ajpdis-8198	264	18	coefficient	coefficient	PROPN
ajpdis-8198	264	19	standard	standard	ADJ
ajpdis-8198	264	20	error	error	NOUN
ajpdis-8198	264	21	t	t	PROPN
ajpdis-8198	264	22	-	-	PUNCT
ajpdis-8198	264	23	ratio	ratio	NOUN
ajpdis-8198	264	24	probability	probability	NOUN
ajpdis-8198	264	25	log(vat	log(vat	NOUN
ajpdis-8198	264	26	)	)	PUNCT
ajpdis-8198	264	27	0.799198	0.799198	NUM
ajpdis-8198	264	28	0.459725	0.459725	NUM
ajpdis-8198	264	29	1.738428	1.738428	NUM
ajpdis-8198	264	30	0.0983	0.0983	NUM
ajpdis-8198	264	31	log(cit	log(cit	NOUN
ajpdis-8198	264	32	)	)	PUNCT
ajpdis-8198	264	33	-0.417347	-0.417347	VERB
ajpdis-8198	264	34	0.300201	0.300201	NUM
ajpdis-8198	264	35	-1.390224	-1.390224	PUNCT
ajpdis-8198	264	36	0.1805	0.1805	NUM
ajpdis-8198	264	37	log(ppt	log(ppt	NOUN
ajpdis-8198	264	38	)	)	PUNCT
ajpdis-8198	264	39	-0.253768	-0.253768	VERB
ajpdis-8198	265	1	0.058221	0.058221	PRON
ajpdis-8198	265	2	-4.358704	-4.358704	PUNCT
ajpdis-8198	265	3	0.0003	0.0003	NUM
ajpdis-8198	265	4	log(tet	log(tet	NOUN
ajpdis-8198	265	5	)	)	PUNCT
ajpdis-8198	265	6	0.195407	0.195407	NUM
ajpdis-8198	265	7	0.142721	0.142721	NUM
ajpdis-8198	265	8	1.36915	1.36915	NUM
ajpdis-8198	265	9	0.18(59	0.18(59	NUM
ajpdis-8198	265	10	log(ced	log(ce	VERB
ajpdis-8198	265	11	)	)	PUNCT
ajpdis-8198	265	12	-0.668058	-0.668058	VERB
ajpdis-8198	265	13	0.343201	0.343201	NUM
ajpdis-8198	265	14	-1.946547	-1.946547	NOUN
ajpdis-8198	265	15	0.0665	0.0665	NUM
ajpdis-8198	265	16	c	c	NOUN
ajpdis-8198	265	17	1.844647	1.844647	NUM
ajpdis-8198	265	18	0.594810	0.594810	NUM
ajpdis-8198	265	19	3.101240	3.101240	NUM
ajpdis-8198	265	20	0.0059	0.0059	NUM
ajpdis-8198	265	21	r	r	NOUN
ajpdis-8198	265	22	-	-	PUNCT
ajpdis-8198	265	23	squared	square	VERB
ajpdis-8198	265	24	0.7027	0.7027	NUM
ajpdis-8198	265	25	r	r	NOUN
ajpdis-8198	265	26	-	-	PUNCT
ajpdis-8198	265	27	barsquared	barsquare	VERB
ajpdis-8198	265	28	0.6245	0.6245	NUM
ajpdis-8198	265	29	dw	dw	NOUN
ajpdis-8198	265	30	-	-	NOUN
ajpdis-8198	265	31	statistic	statistic	NOUN
ajpdis-8198	265	32	1.1205	1.1205	NUM
ajpdis-8198	265	33	f	f	NOUN
ajpdis-8198	265	34	-	-	PUNCT
ajpdis-8198	265	35	statistic	statistic	NOUN
ajpdis-8198	265	36	8.9835	8.9835	NUM
ajpdis-8198	265	37	[	[	X
ajpdis-8198	265	38	0.0002	0.0002	NUM
ajpdis-8198	265	39	]	]	PUNCT
ajpdis-8198	265	40	source	source	NOUN
ajpdis-8198	265	41	:	:	PUNCT
ajpdis-8198	265	42	results	result	NOUN
ajpdis-8198	265	43	extract	extract	VERB
ajpdis-8198	265	44	from	from	ADP
ajpdis-8198	265	45	eview	eview	PROPN
ajpdis-8198	265	46	10	10	NUM
ajpdis-8198	265	47	sv	sv	NOUN
ajpdis-8198	265	48	from	from	ADP
ajpdis-8198	265	49	table	table	NOUN
ajpdis-8198	265	50	4.9	4.9	NUM
ajpdis-8198	265	51	displayed	display	VERB
ajpdis-8198	265	52	above	above	ADV
ajpdis-8198	265	53	,	,	PUNCT
ajpdis-8198	265	54	the	the	DET
ajpdis-8198	265	55	coefficients	coefficient	NOUN
ajpdis-8198	265	56	of	of	ADP
ajpdis-8198	265	57	determination	determination	NOUN
ajpdis-8198	265	58	of	of	ADP
ajpdis-8198	265	59	the	the	DET
ajpdis-8198	265	60	long	long	ADV
ajpdis-8198	265	61	-	-	PUNCT
ajpdis-8198	265	62	run	run	NOUN
ajpdis-8198	265	63	hdi	hdi	NOUN
ajpdis-8198	265	64	,	,	PUNCT
ajpdis-8198	265	65	r	r	NOUN
ajpdis-8198	265	66	square	square	NOUN
ajpdis-8198	265	67	(	(	PUNCT
ajpdis-8198	265	68	r2	r2	PROPN
ajpdis-8198	265	69	)	)	PUNCT
ajpdis-8198	265	70	is	be	AUX
ajpdis-8198	265	71	approximately	approximately	ADV
ajpdis-8198	265	72	0.70	0.70	NUM
ajpdis-8198	265	73	and	and	CCONJ
ajpdis-8198	265	74	the	the	DET
ajpdis-8198	265	75	adjusted	adjusted	ADJ
ajpdis-8198	265	76	r	r	NOUN
ajpdis-8198	265	77	-	-	PUNCT
ajpdis-8198	265	78	square	square	NOUN
ajpdis-8198	265	79	(	(	PUNCT
ajpdis-8198	265	80	r-2	r-2	PROPN
ajpdis-8198	265	81	)	)	PUNCT
ajpdis-8198	265	82	was	be	AUX
ajpdis-8198	265	83	0.62	0.62	NUM
ajpdis-8198	265	84	.	.	PUNCT
ajpdis-8198	266	1	it	it	PRON
ajpdis-8198	266	2	showed	show	VERB
ajpdis-8198	266	3	that	that	SCONJ
ajpdis-8198	266	4	about	about	ADV
ajpdis-8198	266	5	70	70	NUM
ajpdis-8198	266	6	percent	percent	NOUN
ajpdis-8198	266	7	of	of	ADP
ajpdis-8198	266	8	the	the	DET
ajpdis-8198	266	9	systematic	systematic	ADJ
ajpdis-8198	266	10	variations	variation	NOUN
ajpdis-8198	266	11	in	in	ADP
ajpdis-8198	266	12	hdi	hdi	PROPN
ajpdis-8198	266	13	in	in	ADP
ajpdis-8198	266	14	nigeria	nigeria	PROPN
ajpdis-8198	266	15	were	be	AUX
ajpdis-8198	266	16	explained	explain	VERB
ajpdis-8198	266	17	by	by	ADP
ajpdis-8198	266	18	the	the	DET
ajpdis-8198	266	19	regressors	regressor	NOUN
ajpdis-8198	266	20	in	in	ADP
ajpdis-8198	266	21	the	the	DET
ajpdis-8198	266	22	equation	equation	NOUN
ajpdis-8198	266	23	.	.	PUNCT
ajpdis-8198	267	1	the	the	DET
ajpdis-8198	267	2	adjusted	adjusted	ADJ
ajpdis-8198	267	3	r	r	NOUN
ajpdis-8198	267	4	squared	square	VERB
ajpdis-8198	267	5	(	(	PUNCT
ajpdis-8198	267	6	r-2	r-2	PROPN
ajpdis-8198	267	7	)	)	PUNCT
ajpdis-8198	267	8	indicated	indicate	VERB
ajpdis-8198	267	9	that	that	SCONJ
ajpdis-8198	267	10	about	about	ADV
ajpdis-8198	267	11	62	62	NUM
ajpdis-8198	267	12	percent	percent	NOUN
ajpdis-8198	267	13	of	of	ADP
ajpdis-8198	267	14	the	the	DET
ajpdis-8198	267	15	changes	change	NOUN
ajpdis-8198	267	16	in	in	ADP
ajpdis-8198	267	17	hdi	hdi	PROPN
ajpdis-8198	267	18	were	be	AUX
ajpdis-8198	267	19	attributable	attributable	ADJ
ajpdis-8198	267	20	to	to	ADP
ajpdis-8198	267	21	the	the	DET
ajpdis-8198	267	22	explanatory	explanatory	ADJ
ajpdis-8198	267	23	variables	variable	NOUN
ajpdis-8198	267	24	after	after	ADP
ajpdis-8198	267	25	adjusting	adjust	VERB
ajpdis-8198	267	26	for	for	ADP
ajpdis-8198	267	27	degree	degree	NOUN
ajpdis-8198	267	28	of	of	ADP
ajpdis-8198	267	29	freedom	freedom	NOUN
ajpdis-8198	267	30	.	.	PUNCT
ajpdis-8198	268	1	the	the	DET
ajpdis-8198	268	2	fstatistic	fstatistic	NOUN
ajpdis-8198	268	3	of	of	ADP
ajpdis-8198	268	4	8.98	8.98	NUM
ajpdis-8198	268	5	with	with	ADP
ajpdis-8198	268	6	the	the	DET
ajpdis-8198	268	7	p	p	NOUN
ajpdis-8198	268	8	-	-	PUNCT
ajpdis-8198	268	9	value	value	NOUN
ajpdis-8198	268	10	of	of	ADP
ajpdis-8198	268	11	0.000	0.000	NUM
ajpdis-8198	268	12	revealed	reveal	VERB
ajpdis-8198	268	13	that	that	SCONJ
ajpdis-8198	268	14	the	the	DET
ajpdis-8198	268	15	overall	overall	ADJ
ajpdis-8198	268	16	model	model	NOUN
ajpdis-8198	268	17	was	be	AUX
ajpdis-8198	268	18	significant	significant	ADJ
ajpdis-8198	268	19	as	as	SCONJ
ajpdis-8198	268	20	the	the	DET
ajpdis-8198	268	21	p	p	NOUN
ajpdis-8198	268	22	-	-	PUNCT
ajpdis-8198	268	23	value	value	NOUN
ajpdis-8198	268	24	is	be	AUX
ajpdis-8198	268	25	less	less	ADJ
ajpdis-8198	268	26	than	than	ADP
ajpdis-8198	268	27	0.05	0.05	NUM
ajpdis-8198	268	28	at	at	ADP
ajpdis-8198	268	29	the	the	DET
ajpdis-8198	268	30	5	5	NUM
ajpdis-8198	268	31	percent	percent	NOUN
ajpdis-8198	268	32	significance	significance	NOUN
ajpdis-8198	268	33	level	level	NOUN
ajpdis-8198	268	34	.	.	PUNCT
ajpdis-8198	269	1	consequently	consequently	ADV
ajpdis-8198	269	2	,	,	PUNCT
ajpdis-8198	269	3	the	the	DET
ajpdis-8198	269	4	hypothesis	hypothesis	NOUN
ajpdis-8198	269	5	of	of	ADP
ajpdis-8198	269	6	a	a	DET
ajpdis-8198	269	7	long	long	ADV
ajpdis-8198	269	8	-	-	PUNCT
ajpdis-8198	269	9	run	run	VERB
ajpdis-8198	269	10	log	log	NOUN
ajpdis-8198	269	11	linear	linear	NOUN
ajpdis-8198	269	12	relationship	relationship	NOUN
ajpdis-8198	269	13	between	between	ADP
ajpdis-8198	269	14	the	the	DET
ajpdis-8198	269	15	hdi	hdi	PROPN
ajpdis-8198	269	16	and	and	CCONJ
ajpdis-8198	269	17	the	the	DET
ajpdis-8198	269	18	regressors	regressor	NOUN
ajpdis-8198	269	19	in	in	ADP
ajpdis-8198	269	20	the	the	DET
ajpdis-8198	269	21	equation	equation	NOUN
ajpdis-8198	269	22	could	could	AUX
ajpdis-8198	269	23	not	not	PART
ajpdis-8198	269	24	be	be	AUX
ajpdis-8198	269	25	rejected	reject	VERB
ajpdis-8198	269	26	at	at	ADP
ajpdis-8198	269	27	the	the	DET
ajpdis-8198	269	28	5	5	NUM
ajpdis-8198	269	29	percent	percent	NOUN
ajpdis-8198	269	30	level	level	NOUN
ajpdis-8198	269	31	of	of	ADP
ajpdis-8198	269	32	significance	significance	NOUN
ajpdis-8198	269	33	.	.	PUNCT
ajpdis-8198	270	1	from	from	ADP
ajpdis-8198	270	2	table	table	NOUN
ajpdis-8198	270	3	4.9	4.9	NUM
ajpdis-8198	270	4	above	above	ADV
ajpdis-8198	270	5	,	,	PUNCT
ajpdis-8198	270	6	the	the	DET
ajpdis-8198	270	7	estimated	estimate	VERB
ajpdis-8198	270	8	coefficient	coefficient	NOUN
ajpdis-8198	270	9	of	of	ADP
ajpdis-8198	270	10	cit	cit	PROPN
ajpdis-8198	270	11	has	have	VERB
ajpdis-8198	270	12	an	an	DET
ajpdis-8198	270	13	estimated	estimate	VERB
ajpdis-8198	270	14	negative	negative	ADJ
ajpdis-8198	270	15	coefficient	coefficient	NOUN
ajpdis-8198	270	16	of	of	ADP
ajpdis-8198	270	17	0.42	0.42	NUM
ajpdis-8198	270	18	and	and	CCONJ
ajpdis-8198	270	19	absolute	absolute	ADJ
ajpdis-8198	270	20	tstatistics	tstatistic	NOUN
ajpdis-8198	270	21	of	of	ADP
ajpdis-8198	270	22	1.39	1.39	NUM
ajpdis-8198	270	23	with	with	ADP
ajpdis-8198	270	24	p	p	NOUN
ajpdis-8198	270	25	-	-	PUNCT
ajpdis-8198	270	26	value	value	NOUN
ajpdis-8198	270	27	of	of	ADP
ajpdis-8198	270	28	0.18	0.18	NUM
ajpdis-8198	270	29	.	.	PUNCT
ajpdis-8198	271	1	this	this	PRON
ajpdis-8198	271	2	implies	imply	VERB
ajpdis-8198	271	3	that	that	SCONJ
ajpdis-8198	271	4	cit	cit	PROPN
ajpdis-8198	271	5	has	have	VERB
ajpdis-8198	271	6	an	an	DET
ajpdis-8198	271	7	insignificant	insignificant	ADJ
ajpdis-8198	271	8	negative	negative	ADJ
ajpdis-8198	271	9	impact	impact	NOUN
ajpdis-8198	271	10	on	on	ADP
ajpdis-8198	271	11	hdi	hdi	PROPN
ajpdis-8198	271	12	as	as	ADP
ajpdis-8198	271	13	its	its	PRON
ajpdis-8198	271	14	p	p	NOUN
ajpdis-8198	271	15	-	-	PUNCT
ajpdis-8198	271	16	value	value	NOUN
ajpdis-8198	271	17	is	be	AUX
ajpdis-8198	271	18	less	less	ADJ
ajpdis-8198	271	19	than	than	ADP
ajpdis-8198	271	20	0.05	0.05	NUM
ajpdis-8198	271	21	at	at	ADP
ajpdis-8198	271	22	the	the	DET
ajpdis-8198	271	23	5	5	NUM
ajpdis-8198	271	24	percent	percent	NOUN
ajpdis-8198	271	25	level	level	NOUN
ajpdis-8198	271	26	of	of	ADP
ajpdis-8198	271	27	significance	significance	NOUN
ajpdis-8198	271	28	.	.	PUNCT
ajpdis-8198	272	1	the	the	DET
ajpdis-8198	272	2	estimated	estimate	VERB
ajpdis-8198	272	3	coefficient	coefficient	NOUN
ajpdis-8198	272	4	of	of	ADP
ajpdis-8198	272	5	ppt	ppt	NOUN
ajpdis-8198	272	6	is	be	AUX
ajpdis-8198	272	7	negative	negative	ADJ
ajpdis-8198	272	8	with	with	ADP
ajpdis-8198	272	9	a	a	DET
ajpdis-8198	272	10	coefficient	coefficient	NOUN
ajpdis-8198	272	11	of	of	ADP
ajpdis-8198	272	12	-0.25	-0.25	NUM
ajpdis-8198	272	13	and	and	CCONJ
ajpdis-8198	272	14	absolute	absolute	ADJ
ajpdis-8198	272	15	t	t	PROPN
ajpdis-8198	272	16	-	-	PUNCT
ajpdis-8198	272	17	statistics	statistic	NOUN
ajpdis-8198	272	18	of	of	ADP
ajpdis-8198	272	19	4.36	4.36	NUM
ajpdis-8198	272	20	with	with	ADP
ajpdis-8198	272	21	the	the	DET
ajpdis-8198	272	22	p	p	NOUN
ajpdis-8198	272	23	-	-	PUNCT
ajpdis-8198	272	24	value	value	NOUN
ajpdis-8198	272	25	of	of	ADP
ajpdis-8198	272	26	0.00	0.00	NUM
ajpdis-8198	272	27	.	.	PUNCT
ajpdis-8198	273	1	this	this	PRON
ajpdis-8198	273	2	means	mean	VERB
ajpdis-8198	273	3	that	that	SCONJ
ajpdis-8198	273	4	ppt	ppt	NOUN
ajpdis-8198	273	5	has	have	VERB
ajpdis-8198	273	6	a	a	DET
ajpdis-8198	273	7	significant	significant	ADJ
ajpdis-8198	273	8	longrun	longrun	ADJ
ajpdis-8198	273	9	negative	negative	ADJ
ajpdis-8198	273	10	impact	impact	NOUN
ajpdis-8198	273	11	on	on	ADP
ajpdis-8198	273	12	hdi	hdi	PROPN
ajpdis-8198	273	13	in	in	ADP
ajpdis-8198	273	14	the	the	DET
ajpdis-8198	273	15	country	country	NOUN
ajpdis-8198	273	16	as	as	ADP
ajpdis-8198	273	17	its	its	PRON
ajpdis-8198	273	18	p	p	NOUN
ajpdis-8198	273	19	-	-	PUNCT
ajpdis-8198	273	20	value	value	NOUN
ajpdis-8198	273	21	of	of	ADP
ajpdis-8198	273	22	0.00	0.00	NUM
ajpdis-8198	273	23	is	be	AUX
ajpdis-8198	273	24	less	less	ADJ
ajpdis-8198	273	25	than	than	ADP
ajpdis-8198	273	26	0.05	0.05	NUM
ajpdis-8198	273	27	at	at	ADP
ajpdis-8198	273	28	the	the	DET
ajpdis-8198	273	29	5	5	NUM
ajpdis-8198	273	30	percent	percent	NOUN
ajpdis-8198	273	31	significance	significance	NOUN
ajpdis-8198	273	32	level	level	NOUN
ajpdis-8198	273	33	.	.	PUNCT
ajpdis-8198	274	1	the	the	DET
ajpdis-8198	274	2	estimated	estimate	VERB
ajpdis-8198	274	3	coefficient	coefficient	NOUN
ajpdis-8198	274	4	of	of	ADP
ajpdis-8198	274	5	vat	vat	NOUN
ajpdis-8198	274	6	is	be	AUX
ajpdis-8198	274	7	positive	positive	ADJ
ajpdis-8198	274	8	.	.	PUNCT
ajpdis-8198	275	1	it	it	PRON
ajpdis-8198	275	2	has	have	VERB
ajpdis-8198	275	3	an	an	DET
ajpdis-8198	275	4	estimated	estimate	VERB
ajpdis-8198	275	5	coefficient	coefficient	NOUN
ajpdis-8198	275	6	of	of	ADP
ajpdis-8198	275	7	0.80	0.80	NUM
ajpdis-8198	275	8	and	and	CCONJ
ajpdis-8198	275	9	absolute	absolute	ADJ
ajpdis-8198	275	10	t	t	PROPN
ajpdis-8198	275	11	-	-	PUNCT
ajpdis-8198	275	12	statistics	statistic	NOUN
ajpdis-8198	275	13	value	value	NOUN
ajpdis-8198	275	14	of	of	ADP
ajpdis-8198	275	15	1.74	1.74	NUM
ajpdis-8198	275	16	with	with	ADP
ajpdis-8198	275	17	the	the	DET
ajpdis-8198	275	18	p	p	NOUN
ajpdis-8198	275	19	-	-	PUNCT
ajpdis-8198	275	20	value	value	NOUN
ajpdis-8198	275	21	of	of	ADP
ajpdis-8198	275	22	0.10	0.10	NUM
ajpdis-8198	275	23	.	.	PUNCT
ajpdis-8198	276	1	this	this	PRON
ajpdis-8198	276	2	means	mean	VERB
ajpdis-8198	276	3	that	that	SCONJ
ajpdis-8198	276	4	vat	vat	NOUN
ajpdis-8198	276	5	has	have	VERB
ajpdis-8198	276	6	a	a	DET
ajpdis-8198	276	7	positive	positive	ADJ
ajpdis-8198	276	8	significant	significant	ADJ
ajpdis-8198	276	9	long	long	ADJ
ajpdis-8198	276	10	-	-	PUNCT
ajpdis-8198	276	11	run	run	VERB
ajpdis-8198	276	12	impact	impact	NOUN
ajpdis-8198	276	13	on	on	ADP
ajpdis-8198	276	14	hdi	hdi	PROPN
ajpdis-8198	276	15	in	in	ADP
ajpdis-8198	276	16	nigeria	nigeria	PROPN
ajpdis-8198	276	17	at	at	ADP
ajpdis-8198	276	18	the	the	DET
ajpdis-8198	276	19	10	10	NUM
ajpdis-8198	276	20	percent	percent	NOUN
ajpdis-8198	276	21	significance	significance	NOUN
ajpdis-8198	276	22	level	level	NOUN
ajpdis-8198	276	23	.	.	PUNCT
ajpdis-8198	277	1	the	the	DET
ajpdis-8198	277	2	estimated	estimate	VERB
ajpdis-8198	277	3	coefficient	coefficient	NOUN
ajpdis-8198	277	4	of	of	ADP
ajpdis-8198	277	5	ced	ced	PROPN
ajpdis-8198	277	6	is	be	AUX
ajpdis-8198	277	7	negative	negative	ADJ
ajpdis-8198	277	8	with	with	ADP
ajpdis-8198	277	9	a	a	DET
ajpdis-8198	277	10	coefficient	coefficient	NOUN
ajpdis-8198	277	11	of	of	ADP
ajpdis-8198	277	12	-0.67	-0.67	NOUN
ajpdis-8198	277	13	and	and	CCONJ
ajpdis-8198	277	14	absolute	absolute	ADJ
ajpdis-8198	277	15	t	t	PROPN
ajpdis-8198	277	16	-	-	PUNCT
ajpdis-8198	277	17	statistics	statistic	NOUN
ajpdis-8198	277	18	value	value	NOUN
ajpdis-8198	277	19	of	of	ADP
ajpdis-8198	277	20	1.95	1.95	NUM
ajpdis-8198	277	21	with	with	ADP
ajpdis-8198	277	22	p	p	NOUN
ajpdis-8198	277	23	-	-	PUNCT
ajpdis-8198	277	24	value	value	NOUN
ajpdis-8198	277	25	of	of	ADP
ajpdis-8198	277	26	0.07	0.07	NUM
ajpdis-8198	277	27	.	.	PUNCT
ajpdis-8198	278	1	this	this	PRON
ajpdis-8198	278	2	means	mean	VERB
ajpdis-8198	278	3	that	that	SCONJ
ajpdis-8198	278	4	ced	ce	VERB
ajpdis-8198	278	5	have	have	VERB
ajpdis-8198	278	6	significant	significant	ADJ
ajpdis-8198	278	7	negative	negative	ADJ
ajpdis-8198	278	8	long	long	ADJ
ajpdis-8198	278	9	-	-	PUNCT
ajpdis-8198	278	10	run	run	NOUN
ajpdis-8198	278	11	impact	impact	NOUN
ajpdis-8198	278	12	on	on	ADP
ajpdis-8198	278	13	22	22	NUM
ajpdis-8198	278	14	journal	journal	NOUN
ajpdis-8198	278	15	of	of	ADP
ajpdis-8198	278	16	public	public	ADJ
ajpdis-8198	278	17	diplomacy	diplomacy	NOUN
ajpdis-8198	278	18	and	and	CCONJ
ajpdis-8198	278	19	international	international	ADJ
ajpdis-8198	278	20	studies	study	NOUN
ajpdis-8198	278	21	www	www	PROPN
ajpdis-8198	278	22	.	.	PUNCT
ajpdis-8198	279	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	279	2	hdi	hdi	PROPN
ajpdis-8198	279	3	in	in	ADP
ajpdis-8198	279	4	the	the	DET
ajpdis-8198	279	5	country	country	NOUN
ajpdis-8198	279	6	at	at	ADP
ajpdis-8198	279	7	the	the	DET
ajpdis-8198	279	8	10	10	NUM
ajpdis-8198	279	9	percent	percent	NOUN
ajpdis-8198	279	10	significance	significance	NOUN
ajpdis-8198	279	11	level	level	NOUN
ajpdis-8198	279	12	.	.	PUNCT
ajpdis-8198	280	1	the	the	DET
ajpdis-8198	280	2	coefficient	coefficient	NOUN
ajpdis-8198	280	3	of	of	ADP
ajpdis-8198	280	4	the	the	DET
ajpdis-8198	280	5	constant	constant	ADJ
ajpdis-8198	280	6	also	also	ADV
ajpdis-8198	280	7	known	know	VERB
ajpdis-8198	280	8	as	as	SCONJ
ajpdis-8198	280	9	the	the	DET
ajpdis-8198	280	10	intercept	intercept	NOUN
ajpdis-8198	280	11	is	be	AUX
ajpdis-8198	280	12	positive	positive	ADJ
ajpdis-8198	280	13	and	and	CCONJ
ajpdis-8198	280	14	significant	significant	ADJ
ajpdis-8198	280	15	at	at	ADP
ajpdis-8198	280	16	the	the	DET
ajpdis-8198	280	17	5	5	NUM
ajpdis-8198	280	18	percent	percent	NOUN
ajpdis-8198	280	19	level	level	NOUN
ajpdis-8198	280	20	.	.	PUNCT
ajpdis-8198	281	1	this	this	PRON
ajpdis-8198	281	2	means	mean	VERB
ajpdis-8198	281	3	that	that	SCONJ
ajpdis-8198	281	4	there	there	PRON
ajpdis-8198	281	5	will	will	AUX
ajpdis-8198	281	6	be	be	AUX
ajpdis-8198	281	7	a	a	DET
ajpdis-8198	281	8	form	form	NOUN
ajpdis-8198	281	9	of	of	ADP
ajpdis-8198	281	10	human	human	ADJ
ajpdis-8198	281	11	development	development	NOUN
ajpdis-8198	281	12	even	even	ADV
ajpdis-8198	281	13	though	though	SCONJ
ajpdis-8198	281	14	if	if	SCONJ
ajpdis-8198	281	15	tax	tax	NOUN
ajpdis-8198	281	16	revenue	revenue	NOUN
ajpdis-8198	281	17	were	be	AUX
ajpdis-8198	281	18	not	not	PART
ajpdis-8198	281	19	collected	collect	VERB
ajpdis-8198	281	20	.	.	PUNCT
ajpdis-8198	282	1	the	the	DET
ajpdis-8198	282	2	durbin	durbin	PROPN
ajpdis-8198	282	3	watson	watson	PROPN
ajpdis-8198	282	4	statistic	statistic	NOUN
ajpdis-8198	282	5	of	of	ADP
ajpdis-8198	282	6	approximately	approximately	ADV
ajpdis-8198	282	7	1.12	1.12	NUM
ajpdis-8198	282	8	indicated	indicate	VERB
ajpdis-8198	282	9	the	the	DET
ajpdis-8198	282	10	absence	absence	NOUN
ajpdis-8198	282	11	of	of	ADP
ajpdis-8198	282	12	autocorrelation	autocorrelation	NOUN
ajpdis-8198	282	13	in	in	ADP
ajpdis-8198	282	14	the	the	DET
ajpdis-8198	282	15	long	long	ADV
ajpdis-8198	282	16	-	-	PUNCT
ajpdis-8198	282	17	run	run	VERB
ajpdis-8198	282	18	hdi	hdi	PROPN
ajpdis-8198	282	19	model	model	NOUN
ajpdis-8198	282	20	as	as	SCONJ
ajpdis-8198	282	21	its	its	PRON
ajpdis-8198	282	22	value	value	NOUN
ajpdis-8198	282	23	is	be	AUX
ajpdis-8198	282	24	greater	great	ADJ
ajpdis-8198	282	25	than	than	ADP
ajpdis-8198	282	26	the	the	DET
ajpdis-8198	282	27	coefficient	coefficient	NOUN
ajpdis-8198	282	28	of	of	ADP
ajpdis-8198	282	29	determination	determination	NOUN
ajpdis-8198	282	30	rsquared	rsquare	VERB
ajpdis-8198	282	31	(	(	PUNCT
ajpdis-8198	282	32	r2	r2	PROPN
ajpdis-8198	282	33	)	)	PUNCT
ajpdis-8198	282	34	with	with	ADP
ajpdis-8198	282	35	a	a	DET
ajpdis-8198	282	36	value	value	NOUN
ajpdis-8198	282	37	of	of	ADP
ajpdis-8198	282	38	approximately	approximately	ADV
ajpdis-8198	282	39	0.70	0.70	NUM
ajpdis-8198	282	40	.	.	PUNCT
ajpdis-8198	283	1	from	from	ADP
ajpdis-8198	283	2	the	the	DET
ajpdis-8198	283	3	analysis	analysis	NOUN
ajpdis-8198	283	4	of	of	ADP
ajpdis-8198	283	5	the	the	DET
ajpdis-8198	283	6	data	datum	NOUN
ajpdis-8198	283	7	,	,	PUNCT
ajpdis-8198	283	8	it	it	PRON
ajpdis-8198	283	9	was	be	AUX
ajpdis-8198	283	10	revealed	reveal	VERB
ajpdis-8198	283	11	that	that	SCONJ
ajpdis-8198	283	12	cit	cit	PROPN
ajpdis-8198	283	13	has	have	VERB
ajpdis-8198	283	14	a	a	DET
ajpdis-8198	283	15	negative	negative	ADJ
ajpdis-8198	283	16	insignificance	insignificance	NOUN
ajpdis-8198	283	17	long	long	ADV
ajpdis-8198	283	18	-	-	PUNCT
ajpdis-8198	283	19	run	run	NOUN
ajpdis-8198	283	20	relationship	relationship	NOUN
ajpdis-8198	283	21	with	with	ADP
ajpdis-8198	283	22	hdi	hdi	PROPN
ajpdis-8198	283	23	;	;	PUNCT
ajpdis-8198	283	24	ppt	ppt	PROPN
ajpdis-8198	283	25	and	and	CCONJ
ajpdis-8198	283	26	ced	ced	PROPN
ajpdis-8198	283	27	has	have	VERB
ajpdis-8198	283	28	a	a	DET
ajpdis-8198	283	29	negative	negative	ADJ
ajpdis-8198	283	30	significance	significance	NOUN
ajpdis-8198	283	31	long	long	ADV
ajpdis-8198	283	32	-	-	PUNCT
ajpdis-8198	283	33	run	run	NOUN
ajpdis-8198	283	34	relationship	relationship	NOUN
ajpdis-8198	283	35	with	with	ADP
ajpdis-8198	283	36	hdi	hdi	PROPN
ajpdis-8198	283	37	.	.	PUNCT
ajpdis-8198	284	1	vat	vat	PROPN
ajpdis-8198	284	2	has	have	VERB
ajpdis-8198	284	3	a	a	DET
ajpdis-8198	284	4	positive	positive	ADJ
ajpdis-8198	284	5	significant	significant	ADJ
ajpdis-8198	284	6	long	long	ADJ
ajpdis-8198	284	7	-	-	PUNCT
ajpdis-8198	284	8	run	run	NOUN
ajpdis-8198	284	9	relationship	relationship	NOUN
ajpdis-8198	284	10	with	with	ADP
ajpdis-8198	284	11	hdi	hdi	PROPN
ajpdis-8198	284	12	in	in	ADP
ajpdis-8198	284	13	nigeria	nigeria	PROPN
ajpdis-8198	284	14	;	;	PUNCT
ajpdis-8198	284	15	value	value	NOUN
ajpdis-8198	284	16	added	add	VERB
ajpdis-8198	284	17	tax	tax	NOUN
ajpdis-8198	284	18	has	have	VERB
ajpdis-8198	284	19	a	a	DET
ajpdis-8198	284	20	positive	positive	ADJ
ajpdis-8198	284	21	sign	sign	NOUN
ajpdis-8198	284	22	with	with	ADP
ajpdis-8198	284	23	human	human	ADJ
ajpdis-8198	284	24	development	development	NOUN
ajpdis-8198	284	25	index	index	NOUN
ajpdis-8198	284	26	which	which	PRON
ajpdis-8198	284	27	were	be	AUX
ajpdis-8198	284	28	in	in	ADP
ajpdis-8198	284	29	conformity	conformity	NOUN
ajpdis-8198	284	30	with	with	ADP
ajpdis-8198	284	31	our	our	PRON
ajpdis-8198	284	32	appriori	appriori	ADJ
ajpdis-8198	284	33	expectation	expectation	NOUN
ajpdis-8198	284	34	.	.	PUNCT
ajpdis-8198	285	1	surprisingly	surprisingly	ADV
ajpdis-8198	285	2	,	,	PUNCT
ajpdis-8198	285	3	company	company	NOUN
ajpdis-8198	285	4	income	income	NOUN
ajpdis-8198	285	5	tax	tax	NOUN
ajpdis-8198	285	6	,	,	PUNCT
ajpdis-8198	285	7	petroleum	petroleum	NOUN
ajpdis-8198	285	8	profit	profit	NOUN
ajpdis-8198	285	9	tax	tax	NOUN
ajpdis-8198	285	10	and	and	CCONJ
ajpdis-8198	285	11	custom	custom	NOUN
ajpdis-8198	285	12	and	and	CCONJ
ajpdis-8198	285	13	excises	excise	NOUN
ajpdis-8198	285	14	duties	duty	NOUN
ajpdis-8198	285	15	have	have	VERB
ajpdis-8198	285	16	a	a	DET
ajpdis-8198	285	17	negative	negative	ADJ
ajpdis-8198	285	18	sign	sign	NOUN
ajpdis-8198	285	19	with	with	ADP
ajpdis-8198	285	20	human	human	ADJ
ajpdis-8198	285	21	development	development	NOUN
ajpdis-8198	285	22	index	index	NOUN
ajpdis-8198	285	23	in	in	ADP
ajpdis-8198	285	24	the	the	DET
ajpdis-8198	285	25	estimated	estimate	VERB
ajpdis-8198	285	26	model	model	NOUN
ajpdis-8198	285	27	.	.	PUNCT
ajpdis-8198	286	1	4.4	4.4	NUM
ajpdis-8198	286	2	discussions	discussion	NOUN
ajpdis-8198	286	3	of	of	ADP
ajpdis-8198	286	4	findings	finding	NOUN
ajpdis-8198	286	5	the	the	DET
ajpdis-8198	286	6	study	study	NOUN
ajpdis-8198	286	7	explored	explore	VERB
ajpdis-8198	286	8	the	the	DET
ajpdis-8198	286	9	relationship	relationship	NOUN
ajpdis-8198	286	10	between	between	ADP
ajpdis-8198	286	11	tax	tax	NOUN
ajpdis-8198	286	12	revenue	revenue	NOUN
ajpdis-8198	286	13	and	and	CCONJ
ajpdis-8198	286	14	human	human	ADJ
ajpdis-8198	286	15	development	development	NOUN
ajpdis-8198	286	16	in	in	ADP
ajpdis-8198	286	17	nigeria	nigeria	PROPN
ajpdis-8198	286	18	,	,	PUNCT
ajpdis-8198	286	19	focusing	focus	VERB
ajpdis-8198	286	20	on	on	ADP
ajpdis-8198	286	21	key	key	ADJ
ajpdis-8198	286	22	tax	tax	NOUN
ajpdis-8198	286	23	components	component	NOUN
ajpdis-8198	286	24	—	—	PUNCT
ajpdis-8198	286	25	company	company	NOUN
ajpdis-8198	286	26	income	income	NOUN
ajpdis-8198	286	27	tax	tax	NOUN
ajpdis-8198	286	28	(	(	PUNCT
ajpdis-8198	286	29	cit	cit	PROPN
ajpdis-8198	286	30	)	)	PUNCT
ajpdis-8198	286	31	,	,	PUNCT
ajpdis-8198	286	32	petroleum	petroleum	NOUN
ajpdis-8198	286	33	profit	profit	NOUN
ajpdis-8198	286	34	tax	tax	NOUN
ajpdis-8198	286	35	(	(	PUNCT
ajpdis-8198	286	36	ppt	ppt	NOUN
ajpdis-8198	286	37	)	)	PUNCT
ajpdis-8198	286	38	,	,	PUNCT
ajpdis-8198	286	39	value	value	NOUN
ajpdis-8198	286	40	added	add	VERB
ajpdis-8198	286	41	tax	tax	NOUN
ajpdis-8198	286	42	(	(	PUNCT
ajpdis-8198	286	43	vat	vat	NOUN
ajpdis-8198	286	44	)	)	PUNCT
ajpdis-8198	286	45	,	,	PUNCT
ajpdis-8198	286	46	and	and	CCONJ
ajpdis-8198	286	47	customs	custom	NOUN
ajpdis-8198	286	48	and	and	CCONJ
ajpdis-8198	286	49	excise	excise	NOUN
ajpdis-8198	286	50	duties	duty	NOUN
ajpdis-8198	286	51	(	(	PUNCT
ajpdis-8198	286	52	ced)—and	ced)—and	INTJ
ajpdis-8198	286	53	their	their	PRON
ajpdis-8198	286	54	effects	effect	NOUN
ajpdis-8198	286	55	on	on	ADP
ajpdis-8198	286	56	the	the	DET
ajpdis-8198	286	57	human	human	PROPN
ajpdis-8198	286	58	development	development	PROPN
ajpdis-8198	286	59	index	index	NOUN
ajpdis-8198	286	60	(	(	PUNCT
ajpdis-8198	286	61	hdi	hdi	PROPN
ajpdis-8198	286	62	)	)	PUNCT
ajpdis-8198	286	63	.	.	PUNCT
ajpdis-8198	287	1	empirical	empirical	ADJ
ajpdis-8198	287	2	findings	finding	NOUN
ajpdis-8198	287	3	revealed	reveal	VERB
ajpdis-8198	287	4	that	that	SCONJ
ajpdis-8198	287	5	vat	vat	NOUN
ajpdis-8198	287	6	had	have	VERB
ajpdis-8198	287	7	a	a	DET
ajpdis-8198	287	8	positive	positive	ADJ
ajpdis-8198	287	9	and	and	CCONJ
ajpdis-8198	287	10	significant	significant	ADJ
ajpdis-8198	287	11	impact	impact	NOUN
ajpdis-8198	287	12	on	on	ADP
ajpdis-8198	287	13	hdi	hdi	PROPN
ajpdis-8198	287	14	,	,	PUNCT
ajpdis-8198	287	15	suggesting	suggest	VERB
ajpdis-8198	287	16	that	that	SCONJ
ajpdis-8198	287	17	indirect	indirect	ADJ
ajpdis-8198	287	18	taxation	taxation	NOUN
ajpdis-8198	287	19	may	may	AUX
ajpdis-8198	287	20	play	play	VERB
ajpdis-8198	287	21	a	a	DET
ajpdis-8198	287	22	constructive	constructive	ADJ
ajpdis-8198	287	23	role	role	NOUN
ajpdis-8198	287	24	in	in	ADP
ajpdis-8198	287	25	enhancing	enhance	VERB
ajpdis-8198	287	26	public	public	ADJ
ajpdis-8198	287	27	welfare	welfare	NOUN
ajpdis-8198	287	28	.	.	PUNCT
ajpdis-8198	288	1	in	in	ADP
ajpdis-8198	288	2	contrast	contrast	NOUN
ajpdis-8198	288	3	,	,	PUNCT
ajpdis-8198	288	4	cit	cit	PROPN
ajpdis-8198	288	5	and	and	CCONJ
ajpdis-8198	288	6	ppt	ppt	PROPN
ajpdis-8198	288	7	had	have	VERB
ajpdis-8198	288	8	negative	negative	ADJ
ajpdis-8198	288	9	impacts	impact	NOUN
ajpdis-8198	288	10	,	,	PUNCT
ajpdis-8198	288	11	with	with	ADP
ajpdis-8198	288	12	ppt	ppt	NOUN
ajpdis-8198	288	13	being	be	AUX
ajpdis-8198	288	14	statistically	statistically	ADV
ajpdis-8198	288	15	significant	significant	ADJ
ajpdis-8198	288	16	,	,	PUNCT
ajpdis-8198	288	17	indicating	indicate	VERB
ajpdis-8198	288	18	issues	issue	NOUN
ajpdis-8198	288	19	such	such	ADJ
ajpdis-8198	288	20	as	as	ADP
ajpdis-8198	288	21	tax	tax	NOUN
ajpdis-8198	288	22	evasion	evasion	NOUN
ajpdis-8198	288	23	and	and	CCONJ
ajpdis-8198	288	24	mismanagement	mismanagement	NOUN
ajpdis-8198	288	25	of	of	ADP
ajpdis-8198	288	26	petroleum	petroleum	NOUN
ajpdis-8198	288	27	tax	tax	NOUN
ajpdis-8198	288	28	revenues	revenue	NOUN
ajpdis-8198	288	29	(	(	PUNCT
ajpdis-8198	288	30	ajakaiye	ajakaiye	NOUN
ajpdis-8198	288	31	,	,	PUNCT
ajpdis-8198	288	32	2018	2018	NUM
ajpdis-8198	288	33	)	)	PUNCT
ajpdis-8198	288	34	.	.	PUNCT
ajpdis-8198	289	1	ced	ced	PROPN
ajpdis-8198	289	2	also	also	ADV
ajpdis-8198	289	3	had	have	VERB
ajpdis-8198	289	4	a	a	DET
ajpdis-8198	289	5	negative	negative	ADJ
ajpdis-8198	289	6	and	and	CCONJ
ajpdis-8198	289	7	significant	significant	ADJ
ajpdis-8198	289	8	impact	impact	NOUN
ajpdis-8198	289	9	on	on	ADP
ajpdis-8198	289	10	hdi	hdi	PROPN
ajpdis-8198	289	11	,	,	PUNCT
ajpdis-8198	289	12	potentially	potentially	ADV
ajpdis-8198	289	13	due	due	ADJ
ajpdis-8198	289	14	to	to	ADP
ajpdis-8198	289	15	outdated	outdated	ADJ
ajpdis-8198	289	16	tax	tax	NOUN
ajpdis-8198	289	17	laws	law	NOUN
ajpdis-8198	289	18	and	and	CCONJ
ajpdis-8198	289	19	poor	poor	ADJ
ajpdis-8198	289	20	allocation	allocation	NOUN
ajpdis-8198	289	21	of	of	ADP
ajpdis-8198	289	22	revenue	revenue	NOUN
ajpdis-8198	289	23	(	(	PUNCT
ajpdis-8198	289	24	ogunleye	ogunleye	ADJ
ajpdis-8198	289	25	,	,	PUNCT
ajpdis-8198	289	26	2016	2016	NUM
ajpdis-8198	289	27	)	)	PUNCT
ajpdis-8198	289	28	.	.	PUNCT
ajpdis-8198	290	1	the	the	DET
ajpdis-8198	290	2	study	study	NOUN
ajpdis-8198	290	3	emphasized	emphasize	VERB
ajpdis-8198	290	4	that	that	SCONJ
ajpdis-8198	290	5	,	,	PUNCT
ajpdis-8198	290	6	although	although	SCONJ
ajpdis-8198	290	7	tax	tax	NOUN
ajpdis-8198	290	8	revenues	revenue	NOUN
ajpdis-8198	290	9	are	be	AUX
ajpdis-8198	290	10	increasing	increase	VERB
ajpdis-8198	290	11	,	,	PUNCT
ajpdis-8198	290	12	they	they	PRON
ajpdis-8198	290	13	have	have	AUX
ajpdis-8198	290	14	not	not	PART
ajpdis-8198	290	15	significantly	significantly	ADV
ajpdis-8198	290	16	translated	translate	VERB
ajpdis-8198	290	17	into	into	ADP
ajpdis-8198	290	18	human	human	ADJ
ajpdis-8198	290	19	capital	capital	NOUN
ajpdis-8198	290	20	improvements	improvement	NOUN
ajpdis-8198	290	21	,	,	PUNCT
ajpdis-8198	290	22	as	as	SCONJ
ajpdis-8198	290	23	reflected	reflect	VERB
ajpdis-8198	290	24	in	in	ADP
ajpdis-8198	290	25	persistently	persistently	ADV
ajpdis-8198	290	26	low	low	ADJ
ajpdis-8198	290	27	hdi	hdi	PROPN
ajpdis-8198	290	28	values	value	NOUN
ajpdis-8198	290	29	(	(	PUNCT
ajpdis-8198	290	30	unesco	unesco	PROPN
ajpdis-8198	290	31	,	,	PUNCT
ajpdis-8198	290	32	2020	2020	NUM
ajpdis-8198	290	33	;	;	PUNCT
ajpdis-8198	290	34	who	who	PRON
ajpdis-8198	290	35	,	,	PUNCT
ajpdis-8198	290	36	2020	2020	NUM
ajpdis-8198	290	37	)	)	PUNCT
ajpdis-8198	290	38	.	.	PUNCT
ajpdis-8198	291	1	this	this	PRON
ajpdis-8198	291	2	underscores	underscore	VERB
ajpdis-8198	291	3	the	the	DET
ajpdis-8198	291	4	disconnect	disconnect	NOUN
ajpdis-8198	291	5	between	between	ADP
ajpdis-8198	291	6	revenue	revenue	NOUN
ajpdis-8198	291	7	collection	collection	NOUN
ajpdis-8198	291	8	and	and	CCONJ
ajpdis-8198	291	9	developmental	developmental	ADJ
ajpdis-8198	291	10	outcomes	outcome	NOUN
ajpdis-8198	291	11	in	in	ADP
ajpdis-8198	291	12	nigeria	nigeria	PROPN
ajpdis-8198	291	13	.	.	PUNCT
ajpdis-8198	292	1	5.0	5.0	NUM
ajpdis-8198	292	2	summary	summary	NOUN
ajpdis-8198	292	3	of	of	ADP
ajpdis-8198	292	4	findings	finding	NOUN
ajpdis-8198	292	5	conclusion	conclusion	NOUN
ajpdis-8198	292	6	and	and	CCONJ
ajpdis-8198	292	7	recommendations	recommendation	NOUN
ajpdis-8198	292	8	the	the	DET
ajpdis-8198	292	9	study	study	NOUN
ajpdis-8198	292	10	investigated	investigate	VERB
ajpdis-8198	292	11	the	the	DET
ajpdis-8198	292	12	impact	impact	NOUN
ajpdis-8198	292	13	of	of	ADP
ajpdis-8198	292	14	tax	tax	NOUN
ajpdis-8198	292	15	revenue	revenue	NOUN
ajpdis-8198	292	16	on	on	ADP
ajpdis-8198	292	17	the	the	DET
ajpdis-8198	292	18	human	human	PROPN
ajpdis-8198	292	19	development	development	PROPN
ajpdis-8198	292	20	index	index	NOUN
ajpdis-8198	292	21	(	(	PUNCT
ajpdis-8198	292	22	hdi	hdi	PROPN
ajpdis-8198	292	23	)	)	PUNCT
ajpdis-8198	292	24	in	in	ADP
ajpdis-8198	292	25	nigeria	nigeria	PROPN
ajpdis-8198	292	26	,	,	PUNCT
ajpdis-8198	292	27	revealing	reveal	VERB
ajpdis-8198	292	28	mixed	mixed	ADJ
ajpdis-8198	292	29	effects	effect	NOUN
ajpdis-8198	292	30	across	across	ADP
ajpdis-8198	292	31	different	different	ADJ
ajpdis-8198	292	32	tax	tax	NOUN
ajpdis-8198	292	33	components	component	NOUN
ajpdis-8198	292	34	.	.	PUNCT
ajpdis-8198	293	1	using	use	VERB
ajpdis-8198	293	2	an	an	DET
ajpdis-8198	293	3	error	error	NOUN
ajpdis-8198	293	4	correction	correction	NOUN
ajpdis-8198	293	5	model	model	NOUN
ajpdis-8198	293	6	,	,	PUNCT
ajpdis-8198	293	7	the	the	DET
ajpdis-8198	293	8	findings	finding	NOUN
ajpdis-8198	293	9	showed	show	VERB
ajpdis-8198	293	10	that	that	SCONJ
ajpdis-8198	293	11	while	while	SCONJ
ajpdis-8198	293	12	value	value	NOUN
ajpdis-8198	293	13	added	add	VERB
ajpdis-8198	293	14	tax	tax	NOUN
ajpdis-8198	293	15	(	(	PUNCT
ajpdis-8198	293	16	vat	vat	NOUN
ajpdis-8198	293	17	)	)	PUNCT
ajpdis-8198	293	18	had	have	VERB
ajpdis-8198	293	19	a	a	DET
ajpdis-8198	293	20	positive	positive	ADJ
ajpdis-8198	293	21	and	and	CCONJ
ajpdis-8198	293	22	significant	significant	ADJ
ajpdis-8198	293	23	impact	impact	NOUN
ajpdis-8198	293	24	on	on	ADP
ajpdis-8198	293	25	hdi	hdi	PROPN
ajpdis-8198	293	26	,	,	PUNCT
ajpdis-8198	293	27	other	other	ADJ
ajpdis-8198	293	28	taxes	taxis	NOUN
ajpdis-8198	293	29	—	—	PUNCT
ajpdis-8198	293	30	namely	namely	ADV
ajpdis-8198	293	31	company	company	NOUN
ajpdis-8198	293	32	income	income	NOUN
ajpdis-8198	293	33	tax	tax	NOUN
ajpdis-8198	293	34	(	(	PUNCT
ajpdis-8198	293	35	cit	cit	PROPN
ajpdis-8198	293	36	)	)	PUNCT
ajpdis-8198	293	37	,	,	PUNCT
ajpdis-8198	293	38	petroleum	petroleum	NOUN
ajpdis-8198	293	39	profit	profit	NOUN
ajpdis-8198	293	40	tax	tax	NOUN
ajpdis-8198	293	41	(	(	PUNCT
ajpdis-8198	293	42	ppt	ppt	NOUN
ajpdis-8198	293	43	)	)	PUNCT
ajpdis-8198	293	44	,	,	PUNCT
ajpdis-8198	293	45	and	and	CCONJ
ajpdis-8198	293	46	customs	custom	NOUN
ajpdis-8198	293	47	and	and	CCONJ
ajpdis-8198	293	48	excise	excise	NOUN
ajpdis-8198	293	49	duties	duty	NOUN
ajpdis-8198	293	50	(	(	PUNCT
ajpdis-8198	293	51	ced)—exhibited	ced)—exhibite	VERB
ajpdis-8198	293	52	either	either	CCONJ
ajpdis-8198	293	53	negative	negative	ADJ
ajpdis-8198	293	54	or	or	CCONJ
ajpdis-8198	293	55	insignificant	insignificant	ADJ
ajpdis-8198	293	56	effects	effect	NOUN
ajpdis-8198	293	57	.	.	PUNCT
ajpdis-8198	294	1	despite	despite	SCONJ
ajpdis-8198	294	2	the	the	DET
ajpdis-8198	294	3	potential	potential	NOUN
ajpdis-8198	294	4	of	of	ADP
ajpdis-8198	294	5	taxation	taxation	NOUN
ajpdis-8198	294	6	to	to	PART
ajpdis-8198	294	7	fund	fund	VERB
ajpdis-8198	294	8	crucial	crucial	ADJ
ajpdis-8198	294	9	infrastructure	infrastructure	NOUN
ajpdis-8198	294	10	and	and	CCONJ
ajpdis-8198	294	11	improve	improve	VERB
ajpdis-8198	294	12	living	living	NOUN
ajpdis-8198	294	13	standards	standard	NOUN
ajpdis-8198	294	14	,	,	PUNCT
ajpdis-8198	294	15	the	the	DET
ajpdis-8198	294	16	study	study	NOUN
ajpdis-8198	294	17	concluded	conclude	VERB
ajpdis-8198	294	18	that	that	SCONJ
ajpdis-8198	294	19	tax	tax	NOUN
ajpdis-8198	294	20	revenue	revenue	NOUN
ajpdis-8198	294	21	in	in	ADP
ajpdis-8198	294	22	nigeria	nigeria	PROPN
ajpdis-8198	294	23	has	have	AUX
ajpdis-8198	294	24	not	not	PART
ajpdis-8198	294	25	significantly	significantly	ADV
ajpdis-8198	294	26	translated	translate	VERB
ajpdis-8198	294	27	into	into	ADP
ajpdis-8198	294	28	better	well	ADJ
ajpdis-8198	294	29	human	human	ADJ
ajpdis-8198	294	30	development	development	NOUN
ajpdis-8198	294	31	outcomes	outcome	NOUN
ajpdis-8198	294	32	,	,	PUNCT
ajpdis-8198	294	33	largely	largely	ADV
ajpdis-8198	294	34	due	due	ADJ
ajpdis-8198	294	35	to	to	ADP
ajpdis-8198	294	36	poor	poor	ADJ
ajpdis-8198	294	37	implementation	implementation	NOUN
ajpdis-8198	294	38	,	,	PUNCT
ajpdis-8198	294	39	loopholes	loophole	NOUN
ajpdis-8198	294	40	in	in	ADP
ajpdis-8198	294	41	tax	tax	NOUN
ajpdis-8198	294	42	laws	law	NOUN
ajpdis-8198	294	43	,	,	PUNCT
ajpdis-8198	294	44	and	and	CCONJ
ajpdis-8198	294	45	mismanagement	mismanagement	NOUN
ajpdis-8198	294	46	of	of	ADP
ajpdis-8198	294	47	public	public	ADJ
ajpdis-8198	294	48	funds	fund	NOUN
ajpdis-8198	294	49	.	.	PUNCT
ajpdis-8198	295	1	it	it	PRON
ajpdis-8198	295	2	recommended	recommend	VERB
ajpdis-8198	295	3	reforms	reform	NOUN
ajpdis-8198	295	4	such	such	ADJ
ajpdis-8198	295	5	as	as	ADP
ajpdis-8198	295	6	amending	amend	VERB
ajpdis-8198	295	7	corporate	corporate	ADJ
ajpdis-8198	295	8	tax	tax	NOUN
ajpdis-8198	295	9	incentives	incentive	NOUN
ajpdis-8198	295	10	to	to	PART
ajpdis-8198	295	11	curb	curb	VERB
ajpdis-8198	295	12	evasion	evasion	NOUN
ajpdis-8198	295	13	,	,	PUNCT
ajpdis-8198	295	14	improving	improve	VERB
ajpdis-8198	295	15	transparency	transparency	NOUN
ajpdis-8198	295	16	in	in	ADP
ajpdis-8198	295	17	petroleum	petroleum	NOUN
ajpdis-8198	295	18	tax	tax	NOUN
ajpdis-8198	295	19	reporting	reporting	NOUN
ajpdis-8198	295	20	,	,	PUNCT
ajpdis-8198	295	21	expanding	expand	VERB
ajpdis-8198	295	22	vat	vat	NOUN
ajpdis-8198	295	23	to	to	ADP
ajpdis-8198	295	24	the	the	DET
ajpdis-8198	295	25	informal	informal	ADJ
ajpdis-8198	295	26	sector	sector	NOUN
ajpdis-8198	295	27	,	,	PUNCT
ajpdis-8198	295	28	and	and	CCONJ
ajpdis-8198	295	29	revising	revise	VERB
ajpdis-8198	295	30	outdated	outdated	ADJ
ajpdis-8198	295	31	excise	excise	NOUN
ajpdis-8198	295	32	duty	duty	NOUN
ajpdis-8198	295	33	laws	law	NOUN
ajpdis-8198	295	34	.	.	PUNCT
ajpdis-8198	296	1	these	these	DET
ajpdis-8198	296	2	changes	change	NOUN
ajpdis-8198	296	3	,	,	PUNCT
ajpdis-8198	296	4	if	if	SCONJ
ajpdis-8198	296	5	effectively	effectively	ADV
ajpdis-8198	296	6	implemented	implement	VERB
ajpdis-8198	296	7	,	,	PUNCT
ajpdis-8198	296	8	could	could	AUX
ajpdis-8198	296	9	enhance	enhance	VERB
ajpdis-8198	296	10	the	the	DET
ajpdis-8198	296	11	contribution	contribution	NOUN
ajpdis-8198	296	12	of	of	ADP
ajpdis-8198	296	13	taxation	taxation	NOUN
ajpdis-8198	296	14	to	to	ADP
ajpdis-8198	296	15	human	human	ADJ
ajpdis-8198	296	16	capital	capital	NOUN
ajpdis-8198	296	17	development	development	NOUN
ajpdis-8198	296	18	and	and	CCONJ
ajpdis-8198	296	19	foster	foster	ADJ
ajpdis-8198	296	20	long	long	ADJ
ajpdis-8198	296	21	-	-	PUNCT
ajpdis-8198	296	22	term	term	NOUN
ajpdis-8198	296	23	economic	economic	ADJ
ajpdis-8198	296	24	growth	growth	NOUN
ajpdis-8198	296	25	in	in	ADP
ajpdis-8198	296	26	nigeria	nigeria	PROPN
ajpdis-8198	296	27	.	.	PUNCT
ajpdis-8198	297	1	references	reference	NOUN
ajpdis-8198	297	2	1	1	NUM
ajpdis-8198	297	3	.	.	PUNCT
ajpdis-8198	298	1	adebayo	adebayo	PROPN
ajpdis-8198	298	2	,	,	PUNCT
ajpdis-8198	298	3	d.	d.	PROPN
ajpdis-8198	298	4	a.	a.	PROPN
ajpdis-8198	298	5	,	,	PUNCT
ajpdis-8198	298	6	&	&	CCONJ
ajpdis-8198	298	7	eze	eze	PROPN
ajpdis-8198	298	8	,	,	PUNCT
ajpdis-8198	298	9	f.	f.	PROPN
ajpdis-8198	298	10	o.	o.	PROPN
ajpdis-8198	298	11	(	(	PUNCT
ajpdis-8198	298	12	2018	2018	NUM
ajpdis-8198	298	13	)	)	PUNCT
ajpdis-8198	298	14	.	.	PUNCT
ajpdis-8198	299	1	the	the	DET
ajpdis-8198	299	2	role	role	NOUN
ajpdis-8198	299	3	of	of	ADP
ajpdis-8198	299	4	taxation	taxation	NOUN
ajpdis-8198	299	5	in	in	ADP
ajpdis-8198	299	6	financing	finance	VERB
ajpdis-8198	299	7	education	education	NOUN
ajpdis-8198	299	8	and	and	CCONJ
ajpdis-8198	299	9	human	human	ADJ
ajpdis-8198	299	10	capital	capital	NOUN
ajpdis-8198	299	11	development	development	NOUN
ajpdis-8198	299	12	in	in	ADP
ajpdis-8198	299	13	nigeria	nigeria	PROPN
ajpdis-8198	299	14	.	.	PUNCT
ajpdis-8198	300	1	journal	journal	PROPN
ajpdis-8198	300	2	of	of	ADP
ajpdis-8198	300	3	educational	educational	ADJ
ajpdis-8198	300	4	finance	finance	NOUN
ajpdis-8198	300	5	,	,	PUNCT
ajpdis-8198	300	6	43(2	43(2	PROPN
ajpdis-8198	300	7	)	)	PUNCT
ajpdis-8198	300	8	,	,	PUNCT
ajpdis-8198	300	9	122	122	NUM
ajpdis-8198	300	10	-	-	SYM
ajpdis-8198	300	11	136	136	NUM
ajpdis-8198	300	12	.	.	PUNCT
ajpdis-8198	301	1	2	2	NUM
ajpdis-8198	301	2	.	.	X
ajpdis-8198	301	3	adebayo	adebayo	PROPN
ajpdis-8198	301	4	,	,	PUNCT
ajpdis-8198	301	5	d.	d.	PROPN
ajpdis-8198	301	6	m.	m.	PROPN
ajpdis-8198	301	7	,	,	PUNCT
ajpdis-8198	301	8	&	&	CCONJ
ajpdis-8198	301	9	olayanju	olayanju	PROPN
ajpdis-8198	301	10	,	,	PUNCT
ajpdis-8198	301	11	a.	a.	NOUN
ajpdis-8198	301	12	o.	o.	NOUN
ajpdis-8198	301	13	(	(	PUNCT
ajpdis-8198	301	14	2023	2023	NUM
ajpdis-8198	301	15	)	)	PUNCT
ajpdis-8198	301	16	.	.	PUNCT
ajpdis-8198	302	1	tax	tax	NOUN
ajpdis-8198	302	2	revenue	revenue	NOUN
ajpdis-8198	302	3	and	and	CCONJ
ajpdis-8198	302	4	healthcare	healthcare	NOUN
ajpdis-8198	302	5	development	development	NOUN
ajpdis-8198	302	6	in	in	ADP
ajpdis-8198	302	7	nigeria	nigeria	PROPN
ajpdis-8198	302	8	:	:	PUNCT
ajpdis-8198	302	9	implications	implication	NOUN
ajpdis-8198	302	10	for	for	ADP
ajpdis-8198	302	11	human	human	ADJ
ajpdis-8198	302	12	capital	capital	NOUN
ajpdis-8198	302	13	growth	growth	NOUN
ajpdis-8198	302	14	.	.	PUNCT
ajpdis-8198	303	1	african	african	ADJ
ajpdis-8198	303	2	journal	journal	PROPN
ajpdis-8198	303	3	of	of	ADP
ajpdis-8198	303	4	health	health	NOUN
ajpdis-8198	303	5	economics	economic	NOUN
ajpdis-8198	303	6	,	,	PUNCT
ajpdis-8198	303	7	19(2	19(2	NUM
ajpdis-8198	303	8	)	)	PUNCT
ajpdis-8198	303	9	,	,	PUNCT
ajpdis-8198	303	10	54	54	NUM
ajpdis-8198	303	11	-	-	SYM
ajpdis-8198	303	12	69	69	NUM
ajpdis-8198	303	13	.	.	PUNCT
ajpdis-8198	304	1	3	3	X
ajpdis-8198	304	2	.	.	X
ajpdis-8198	304	3	ademola	ademola	PROPN
ajpdis-8198	304	4	,	,	PUNCT
ajpdis-8198	304	5	a.	a.	PROPN
ajpdis-8198	304	6	,	,	PUNCT
ajpdis-8198	304	7	&	&	CCONJ
ajpdis-8198	304	8	osabuohien	osabuohien	PROPN
ajpdis-8198	304	9	,	,	PUNCT
ajpdis-8198	304	10	e.	e.	PROPN
ajpdis-8198	304	11	(	(	PUNCT
ajpdis-8198	304	12	2019	2019	NUM
ajpdis-8198	304	13	)	)	PUNCT
ajpdis-8198	304	14	.	.	PUNCT
ajpdis-8198	305	1	the	the	DET
ajpdis-8198	305	2	role	role	NOUN
ajpdis-8198	305	3	of	of	ADP
ajpdis-8198	305	4	taxation	taxation	NOUN
ajpdis-8198	305	5	in	in	ADP
ajpdis-8198	305	6	human	human	ADJ
ajpdis-8198	305	7	capital	capital	NOUN
ajpdis-8198	305	8	development	development	NOUN
ajpdis-8198	305	9	in	in	ADP
ajpdis-8198	305	10	nigeria	nigeria	PROPN
ajpdis-8198	305	11	.	.	PUNCT
ajpdis-8198	306	1	journal	journal	PROPN
ajpdis-8198	306	2	of	of	ADP
ajpdis-8198	306	3	development	development	NOUN
ajpdis-8198	306	4	studies	study	NOUN
ajpdis-8198	306	5	,	,	PUNCT
ajpdis-8198	306	6	45(3	45(3	NUM
ajpdis-8198	306	7	)	)	PUNCT
ajpdis-8198	306	8	,	,	PUNCT
ajpdis-8198	306	9	45	45	NUM
ajpdis-8198	306	10	-	-	SYM
ajpdis-8198	306	11	62	62	NUM
ajpdis-8198	306	12	.	.	PUNCT
ajpdis-8198	307	1	4	4	NUM
ajpdis-8198	307	2	.	.	X
ajpdis-8198	307	3	adegbie	adegbie	PROPN
ajpdis-8198	307	4	,	,	PUNCT
ajpdis-8198	307	5	f.	f.	PROPN
ajpdis-8198	307	6	f.	f.	PROPN
ajpdis-8198	307	7	&	&	CCONJ
ajpdis-8198	307	8	fakile	fakile	PROPN
ajpdis-8198	307	9	,	,	PUNCT
ajpdis-8198	307	10	a.	a.	PROPN
ajpdis-8198	307	11	s.	s.	PROPN
ajpdis-8198	307	12	(	(	PUNCT
ajpdis-8198	307	13	2011).company	2011).company	NUM
ajpdis-8198	307	14	income	income	NOUN
ajpdis-8198	307	15	tax	tax	NOUN
ajpdis-8198	307	16	and	and	CCONJ
ajpdis-8198	307	17	nigeria	nigeria	PROPN
ajpdis-8198	307	18	economic	economic	ADJ
ajpdis-8198	307	19	23	23	NUM
ajpdis-8198	307	20	journal	journal	NOUN
ajpdis-8198	307	21	of	of	ADP
ajpdis-8198	307	22	public	public	ADJ
ajpdis-8198	307	23	diplomacy	diplomacy	NOUN
ajpdis-8198	307	24	and	and	CCONJ
ajpdis-8198	307	25	international	international	ADJ
ajpdis-8198	307	26	studies	study	NOUN
ajpdis-8198	307	27	www	www	PROPN
ajpdis-8198	307	28	.	.	PUNCT
ajpdis-8198	308	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	308	2	development	development	NOUN
ajpdis-8198	308	3	.	.	PUNCT
ajpdis-8198	309	1	european	european	PROPN
ajpdis-8198	309	2	journal	journal	PROPN
ajpdis-8198	309	3	of	of	ADP
ajpdis-8198	309	4	social	social	ADJ
ajpdis-8198	309	5	sciences	science	NOUN
ajpdis-8198	309	6	,	,	PUNCT
ajpdis-8198	309	7	22	22	NUM
ajpdis-8198	309	8	(	(	PUNCT
ajpdis-8198	309	9	2	2	NUM
ajpdis-8198	309	10	)	)	PUNCT
ajpdis-8198	309	11	,	,	PUNCT
ajpdis-8198	309	12	309	309	NUM
ajpdis-8198	309	13	-	-	SYM
ajpdis-8198	309	14	320	320	NUM
ajpdis-8198	309	15	.	.	NOUN
ajpdis-8198	310	1	5	5	NUM
ajpdis-8198	310	2	.	.	X
ajpdis-8198	310	3	ajakaiye	ajakaiye	PROPN
ajpdis-8198	310	4	,	,	PUNCT
ajpdis-8198	310	5	d.	d.	PROPN
ajpdis-8198	310	6	o.	o.	PROPN
ajpdis-8198	310	7	(	(	PUNCT
ajpdis-8198	310	8	2018	2018	NUM
ajpdis-8198	310	9	)	)	PUNCT
ajpdis-8198	310	10	.	.	PUNCT
ajpdis-8198	311	1	taxation	taxation	NOUN
ajpdis-8198	311	2	and	and	CCONJ
ajpdis-8198	311	3	economic	economic	ADJ
ajpdis-8198	311	4	development	development	NOUN
ajpdis-8198	311	5	in	in	ADP
ajpdis-8198	311	6	nigeria	nigeria	PROPN
ajpdis-8198	311	7	.	.	PUNCT
ajpdis-8198	312	1	the	the	DET
ajpdis-8198	312	2	nigerian	nigerian	ADJ
ajpdis-8198	312	3	economic	economic	ADJ
ajpdis-8198	312	4	journal	journal	PROPN
ajpdis-8198	312	5	,	,	PUNCT
ajpdis-8198	312	6	50(1	50(1	PROPN
ajpdis-8198	312	7	)	)	PUNCT
ajpdis-8198	312	8	,	,	PUNCT
ajpdis-8198	312	9	1	1	NUM
ajpdis-8198	312	10	-	-	SYM
ajpdis-8198	312	11	21	21	NUM
ajpdis-8198	312	12	.	.	PUNCT
ajpdis-8198	313	1	6	6	NUM
ajpdis-8198	313	2	.	.	X
ajpdis-8198	313	3	akinyemi	akinyemi	NOUN
ajpdis-8198	313	4	,	,	PUNCT
ajpdis-8198	313	5	t.	t.	PROPN
ajpdis-8198	313	6	o.	o.	PROPN
ajpdis-8198	313	7	,	,	PUNCT
ajpdis-8198	313	8	&	&	CCONJ
ajpdis-8198	313	9	ajiboye	ajiboye	PROPN
ajpdis-8198	313	10	,	,	PUNCT
ajpdis-8198	313	11	o.	o.	PROPN
ajpdis-8198	313	12	s.	s.	PROPN
ajpdis-8198	313	13	(	(	PUNCT
ajpdis-8198	313	14	2019	2019	NUM
ajpdis-8198	313	15	)	)	PUNCT
ajpdis-8198	313	16	.	.	PUNCT
ajpdis-8198	314	1	tax	tax	NOUN
ajpdis-8198	314	2	revenue	revenue	NOUN
ajpdis-8198	314	3	,	,	PUNCT
ajpdis-8198	314	4	education	education	NOUN
ajpdis-8198	314	5	financing	financing	NOUN
ajpdis-8198	314	6	,	,	PUNCT
ajpdis-8198	314	7	and	and	CCONJ
ajpdis-8198	314	8	human	human	ADJ
ajpdis-8198	314	9	capital	capital	NOUN
ajpdis-8198	314	10	development	development	NOUN
ajpdis-8198	314	11	in	in	ADP
ajpdis-8198	314	12	nigeria	nigeria	PROPN
ajpdis-8198	314	13	.	.	PUNCT
ajpdis-8198	315	1	international	international	ADJ
ajpdis-8198	315	2	journal	journal	PROPN
ajpdis-8198	315	3	of	of	ADP
ajpdis-8198	315	4	economics	economic	NOUN
ajpdis-8198	315	5	and	and	CCONJ
ajpdis-8198	315	6	finance	finance	NOUN
ajpdis-8198	315	7	,	,	PUNCT
ajpdis-8198	315	8	44(2	44(2	NOUN
ajpdis-8198	315	9	)	)	PUNCT
ajpdis-8198	315	10	,	,	PUNCT
ajpdis-8198	315	11	7082	7082	NUM
ajpdis-8198	315	12	.	.	PUNCT
ajpdis-8198	316	1	7	7	X
ajpdis-8198	316	2	.	.	X
ajpdis-8198	316	3	amartya	amartya	PROPN
ajpdis-8198	316	4	s.	s.	PROPN
ajpdis-8198	316	5	(	(	PUNCT
ajpdis-8198	316	6	1999	1999	NUM
ajpdis-8198	316	7	)	)	PUNCT
ajpdis-8198	316	8	.	.	PUNCT
ajpdis-8198	317	1	development	development	NOUN
ajpdis-8198	317	2	as	as	ADP
ajpdis-8198	317	3	freedom	freedom	NOUN
ajpdis-8198	317	4	.	.	PUNCT
ajpdis-8198	318	1	alfred	alfred	PROPN
ajpdis-8198	318	2	a.	a.	PROPN
ajpdis-8198	318	3	knopf	knopf	PROPN
ajpdis-8198	318	4	.	.	PUNCT
ajpdis-8198	319	1	8	8	NUM
ajpdis-8198	319	2	.	.	PUNCT
ajpdis-8198	319	3	asaolu	asaolu	PROPN
ajpdis-8198	319	4	,	,	PUNCT
ajpdis-8198	319	5	t.o	t.o	PROPN
ajpdis-8198	319	6	.	.	PROPN
ajpdis-8198	319	7	,	,	PUNCT
ajpdis-8198	319	8	dopemu	dopemu	PROPN
ajpdis-8198	319	9	,	,	PUNCT
ajpdis-8198	319	10	s.o	s.o	PROPN
ajpdis-8198	319	11	.	.	PROPN
ajpdis-8198	319	12	and	and	CCONJ
ajpdis-8198	319	13	monday	monday	PROPN
ajpdis-8198	319	14	,	,	PUNCT
ajpdis-8198	319	15	j.u	j.u	PROPN
ajpdis-8198	319	16	.	.	PROPN
ajpdis-8198	319	17	(	(	PUNCT
ajpdis-8198	319	18	2018	2018	NUM
ajpdis-8198	319	19	)	)	PUNCT
ajpdis-8198	319	20	impact	impact	NOUN
ajpdis-8198	319	21	of	of	ADP
ajpdis-8198	319	22	tax	tax	NOUN
ajpdis-8198	319	23	reforms	reform	NOUN
ajpdis-8198	319	24	on	on	ADP
ajpdis-8198	319	25	revenue	revenue	NOUN
ajpdis-8198	319	26	generation	generation	NOUN
ajpdis-8198	319	27	in	in	ADP
ajpdis-8198	319	28	lagos	lagos	NOUN
ajpdis-8198	319	29	state	state	NOUN
ajpdis-8198	319	30	:	:	PUNCT
ajpdis-8198	319	31	a	a	DET
ajpdis-8198	319	32	time	time	NOUN
ajpdis-8198	319	33	series	series	NOUN
ajpdis-8198	319	34	analysis	analysis	NOUN
ajpdis-8198	319	35	.	.	PUNCT
ajpdis-8198	320	1	research	research	NOUN
ajpdis-8198	320	2	journal	journal	PROPN
ajpdis-8198	320	3	of	of	ADP
ajpdis-8198	320	4	finance	finance	NOUN
ajpdis-8198	320	5	and	and	CCONJ
ajpdis-8198	320	6	accounting	accounting	NOUN
ajpdis-8198	320	7	,	,	PUNCT
ajpdis-8198	320	8	6	6	NUM
ajpdis-8198	320	9	,	,	PUNCT
ajpdis-8198	320	10	85	85	NUM
ajpdis-8198	320	11	-	-	SYM
ajpdis-8198	320	12	96	96	NUM
ajpdis-8198	320	13	.	.	NOUN
ajpdis-8198	321	1	9	9	NUM
ajpdis-8198	321	2	.	.	X
ajpdis-8198	321	3	becker	becker	PROPN
ajpdis-8198	321	4	,	,	PUNCT
ajpdis-8198	321	5	g.	g.	PROPN
ajpdis-8198	321	6	s.	s.	PROPN
ajpdis-8198	321	7	(	(	PUNCT
ajpdis-8198	321	8	1993	1993	NUM
ajpdis-8198	321	9	)	)	PUNCT
ajpdis-8198	321	10	.	.	PUNCT
ajpdis-8198	322	1	human	human	ADJ
ajpdis-8198	322	2	capital	capital	NOUN
ajpdis-8198	322	3	:	:	PUNCT
ajpdis-8198	322	4	a	a	DET
ajpdis-8198	322	5	theoretical	theoretical	ADJ
ajpdis-8198	322	6	and	and	CCONJ
ajpdis-8198	322	7	empirical	empirical	ADJ
ajpdis-8198	322	8	analysis	analysis	NOUN
ajpdis-8198	322	9	with	with	ADP
ajpdis-8198	322	10	special	special	ADJ
ajpdis-8198	322	11	reference	reference	NOUN
ajpdis-8198	322	12	to	to	ADP
ajpdis-8198	322	13	education	education	NOUN
ajpdis-8198	322	14	(	(	PUNCT
ajpdis-8198	322	15	3rd	3rd	ADJ
ajpdis-8198	322	16	ed	ed	NOUN
ajpdis-8198	322	17	.	.	PUNCT
ajpdis-8198	322	18	)	)	PUNCT
ajpdis-8198	322	19	.	.	PUNCT
ajpdis-8198	323	1	university	university	NOUN
ajpdis-8198	323	2	of	of	ADP
ajpdis-8198	323	3	chicago	chicago	PROPN
ajpdis-8198	323	4	press	press	NOUN
ajpdis-8198	323	5	.	.	PUNCT
ajpdis-8198	324	1	10	10	NUM
ajpdis-8198	324	2	.	.	X
ajpdis-8198	324	3	daramola	daramola	PROPN
ajpdis-8198	324	4	,	,	PUNCT
ajpdis-8198	324	5	d.	d.	PROPN
ajpdis-8198	324	6	a.	a.	PROPN
ajpdis-8198	324	7	,	,	PUNCT
ajpdis-8198	324	8	&	&	CCONJ
ajpdis-8198	324	9	olufemi	olufemi	PROPN
ajpdis-8198	324	10	,	,	PUNCT
ajpdis-8198	324	11	o.	o.	NOUN
ajpdis-8198	324	12	a.	a.	NOUN
ajpdis-8198	324	13	(	(	PUNCT
ajpdis-8198	324	14	2017	2017	NUM
ajpdis-8198	324	15	)	)	PUNCT
ajpdis-8198	324	16	.	.	PUNCT
ajpdis-8198	325	1	taxation	taxation	NOUN
ajpdis-8198	325	2	and	and	CCONJ
ajpdis-8198	325	3	human	human	ADJ
ajpdis-8198	325	4	capital	capital	NOUN
ajpdis-8198	325	5	development	development	NOUN
ajpdis-8198	325	6	:	:	PUNCT
ajpdis-8198	325	7	evidence	evidence	NOUN
ajpdis-8198	325	8	from	from	ADP
ajpdis-8198	325	9	nigeria	nigeria	PROPN
ajpdis-8198	325	10	’s	’s	PART
ajpdis-8198	325	11	education	education	PROPN
ajpdis-8198	325	12	and	and	CCONJ
ajpdis-8198	325	13	health	health	NOUN
ajpdis-8198	325	14	sectors	sector	NOUN
ajpdis-8198	325	15	.	.	PUNCT
ajpdis-8198	326	1	african	african	ADJ
ajpdis-8198	326	2	economic	economic	PROPN
ajpdis-8198	326	3	review	review	PROPN
ajpdis-8198	326	4	,	,	PUNCT
ajpdis-8198	326	5	18(4	18(4	NUM
ajpdis-8198	326	6	)	)	PUNCT
ajpdis-8198	326	7	,	,	PUNCT
ajpdis-8198	326	8	100112	100112	NUM
ajpdis-8198	326	9	.	.	PUNCT
ajpdis-8198	327	1	11	11	NUM
ajpdis-8198	327	2	.	.	X
ajpdis-8198	327	3	eze	eze	PROPN
ajpdis-8198	327	4	,	,	PUNCT
ajpdis-8198	327	5	j.	j.	PROPN
ajpdis-8198	327	6	u.	u.	PROPN
ajpdis-8198	327	7	,	,	PUNCT
ajpdis-8198	327	8	&	&	CCONJ
ajpdis-8198	327	9	okafor	okafor	PROPN
ajpdis-8198	327	10	,	,	PUNCT
ajpdis-8198	327	11	r.	r.	PROPN
ajpdis-8198	327	12	s.	s.	PROPN
ajpdis-8198	327	13	(	(	PUNCT
ajpdis-8198	327	14	2022	2022	NUM
ajpdis-8198	327	15	)	)	PUNCT
ajpdis-8198	327	16	.	.	PUNCT
ajpdis-8198	328	1	the	the	DET
ajpdis-8198	328	2	effect	effect	NOUN
ajpdis-8198	328	3	of	of	ADP
ajpdis-8198	328	4	taxation	taxation	NOUN
ajpdis-8198	328	5	on	on	ADP
ajpdis-8198	328	6	human	human	ADJ
ajpdis-8198	328	7	capital	capital	NOUN
ajpdis-8198	328	8	development	development	NOUN
ajpdis-8198	328	9	in	in	ADP
ajpdis-8198	328	10	nigeria	nigeria	PROPN
ajpdis-8198	328	11	:	:	PUNCT
ajpdis-8198	328	12	a	a	DET
ajpdis-8198	328	13	study	study	NOUN
ajpdis-8198	328	14	on	on	ADP
ajpdis-8198	328	15	education	education	NOUN
ajpdis-8198	328	16	and	and	CCONJ
ajpdis-8198	328	17	healthcare	healthcare	PROPN
ajpdis-8198	328	18	financing	financing	NOUN
ajpdis-8198	328	19	.	.	PUNCT
ajpdis-8198	329	1	journal	journal	NOUN
ajpdis-8198	329	2	of	of	ADP
ajpdis-8198	329	3	public	public	ADJ
ajpdis-8198	329	4	economics	economic	NOUN
ajpdis-8198	329	5	and	and	CCONJ
ajpdis-8198	329	6	policy	policy	NOUN
ajpdis-8198	329	7	,	,	PUNCT
ajpdis-8198	329	8	38(3	38(3	NUM
ajpdis-8198	329	9	)	)	PUNCT
ajpdis-8198	329	10	,	,	PUNCT
ajpdis-8198	329	11	63	63	NUM
ajpdis-8198	329	12	-	-	SYM
ajpdis-8198	329	13	79	79	NUM
ajpdis-8198	329	14	.	.	PUNCT
ajpdis-8198	329	15	12	12	NUM
ajpdis-8198	329	16	.	.	PUNCT
ajpdis-8198	330	1	ibadin	ibadin	NOUN
ajpdis-8198	330	2	,	,	PUNCT
ajpdis-8198	330	3	p.	p.	PROPN
ajpdis-8198	330	4	o.	o.	PROPN
ajpdis-8198	330	5	&	&	CCONJ
ajpdis-8198	330	6	oladipupo	oladipupo	PROPN
ajpdis-8198	330	7	,	,	PUNCT
ajpdis-8198	331	1	a.	a.	NOUN
ajpdis-8198	331	2	o.	o.	NOUN
ajpdis-8198	331	3	(	(	PUNCT
ajpdis-8198	331	4	2015).indirect	2015).indirect	NUM
ajpdis-8198	331	5	taxes	taxis	NOUN
ajpdis-8198	331	6	and	and	CCONJ
ajpdis-8198	331	7	economic	economic	ADJ
ajpdis-8198	331	8	growth	growth	NOUN
ajpdis-8198	331	9	in	in	ADP
ajpdis-8198	331	10	nigeria	nigeria	PROPN
ajpdis-8198	331	11	.	.	PUNCT
ajpdis-8198	332	1	ekonmisao	ekonmisao	PROPN
ajpdis-8198	332	2	i	i	PRON
ajpdis-8198	332	3	praksadbk	praksadbk	VERB
ajpdis-8198	332	4	,	,	PUNCT
ajpdis-8198	332	5	24	24	NUM
ajpdis-8198	332	6	(	(	PUNCT
ajpdis-8198	332	7	2	2	NUM
ajpdis-8198	332	8	)	)	PUNCT
ajpdis-8198	332	9	,	,	PUNCT
ajpdis-8198	332	10	345	345	NUM
ajpdis-8198	332	11	-	-	SYM
ajpdis-8198	332	12	364	364	NUM
ajpdis-8198	332	13	.	.	NOUN
ajpdis-8198	333	1	13	13	NUM
ajpdis-8198	333	2	.	.	X
ajpdis-8198	334	1	imf	imf	PROPN
ajpdis-8198	334	2	.	.	PUNCT
ajpdis-8198	335	1	(	(	PUNCT
ajpdis-8198	335	2	2011	2011	NUM
ajpdis-8198	335	3	)	)	PUNCT
ajpdis-8198	335	4	.	.	PUNCT
ajpdis-8198	336	1	revenue	revenue	NOUN
ajpdis-8198	336	2	mobilization	mobilization	NOUN
ajpdis-8198	336	3	in	in	ADP
ajpdis-8198	336	4	developing	develop	VERB
ajpdis-8198	336	5	countries	country	NOUN
ajpdis-8198	336	6	.	.	PUNCT
ajpdis-8198	337	1	international	international	ADJ
ajpdis-8198	337	2	monetary	monetary	ADJ
ajpdis-8198	337	3	fund	fund	NOUN
ajpdis-8198	337	4	.	.	PUNCT
ajpdis-8198	338	1	14	14	NUM
ajpdis-8198	338	2	.	.	PUNCT
ajpdis-8198	339	1	oats	oats	PROPN
ajpdis-8198	339	2	,	,	PUNCT
ajpdis-8198	339	3	w.	w.	PROPN
ajpdis-8198	339	4	e.	e.	PROPN
ajpdis-8198	339	5	(	(	PUNCT
ajpdis-8198	339	6	2001	2001	NUM
ajpdis-8198	339	7	)	)	PUNCT
ajpdis-8198	339	8	.	.	PUNCT
ajpdis-8198	340	1	taxation	taxation	NOUN
ajpdis-8198	340	2	in	in	ADP
ajpdis-8198	340	3	developing	develop	VERB
ajpdis-8198	340	4	countries	country	NOUN
ajpdis-8198	340	5	.	.	PUNCT
ajpdis-8198	341	1	harvard	harvard	PROPN
ajpdis-8198	341	2	university	university	PROPN
ajpdis-8198	341	3	press	press	NOUN
ajpdis-8198	341	4	.	.	PUNCT
ajpdis-8198	342	1	15	15	NUM
ajpdis-8198	342	2	.	.	X
ajpdis-8198	342	3	ofoegbu	ofoegbu	PROPN
ajpdis-8198	342	4	,	,	PUNCT
ajpdis-8198	342	5	g.	g.	PROPN
ajpdis-8198	342	6	n.	n.	PROPN
ajpdis-8198	342	7	,	,	PUNCT
ajpdis-8198	342	8	akwu	akwu	PROPN
ajpdis-8198	342	9	,	,	PUNCT
ajpdis-8198	342	10	d.	d.	PROPN
ajpdis-8198	342	11	o.	o.	PROPN
ajpdis-8198	342	12	,	,	PUNCT
ajpdis-8198	342	13	&	&	CCONJ
ajpdis-8198	342	14	olive	olive	NOUN
ajpdis-8198	342	15	,	,	PUNCT
ajpdis-8198	342	16	o.	o.	PROPN
ajpdis-8198	342	17	(	(	PUNCT
ajpdis-8198	342	18	2016	2016	NUM
ajpdis-8198	342	19	)	)	PUNCT
ajpdis-8198	342	20	.	.	PUNCT
ajpdis-8198	343	1	empirical	empirical	ADJ
ajpdis-8198	343	2	analysis	analysis	NOUN
ajpdis-8198	343	3	of	of	ADP
ajpdis-8198	343	4	effect	effect	NOUN
ajpdis-8198	343	5	of	of	ADP
ajpdis-8198	343	6	tax	tax	NOUN
ajpdis-8198	343	7	revenue	revenue	NOUN
ajpdis-8198	343	8	on	on	ADP
ajpdis-8198	343	9	economic	economic	ADJ
ajpdis-8198	343	10	development	development	NOUN
ajpdis-8198	343	11	of	of	ADP
ajpdis-8198	343	12	nigeria	nigeria	PROPN
ajpdis-8198	343	13	.	.	PUNCT
ajpdis-8198	344	1	international	international	ADJ
ajpdis-8198	344	2	journal	journal	PROPN
ajpdis-8198	344	3	of	of	ADP
ajpdis-8198	344	4	asian	asian	ADJ
ajpdis-8198	344	5	social	social	ADJ
ajpdis-8198	344	6	science	science	NOUN
ajpdis-8198	344	7	,	,	PUNCT
ajpdis-8198	344	8	6(10	6(10	NUM
ajpdis-8198	344	9	)	)	PUNCT
ajpdis-8198	344	10	,	,	PUNCT
ajpdis-8198	344	11	604–613	604–613	NUM
ajpdis-8198	344	12	16	16	NUM
ajpdis-8198	344	13	.	.	PUNCT
ajpdis-8198	345	1	ogunleye	ogunleye	ADJ
ajpdis-8198	345	2	,	,	PUNCT
ajpdis-8198	345	3	o.	o.	INTJ
ajpdis-8198	345	4	(	(	PUNCT
ajpdis-8198	345	5	2016	2016	NUM
ajpdis-8198	345	6	)	)	PUNCT
ajpdis-8198	345	7	.	.	PUNCT
ajpdis-8198	346	1	taxation	taxation	NOUN
ajpdis-8198	346	2	and	and	CCONJ
ajpdis-8198	346	3	public	public	ADJ
ajpdis-8198	346	4	revenue	revenue	NOUN
ajpdis-8198	346	5	generation	generation	NOUN
ajpdis-8198	346	6	in	in	ADP
ajpdis-8198	346	7	nigeria	nigeria	PROPN
ajpdis-8198	346	8	:	:	PUNCT
ajpdis-8198	346	9	challenges	challenge	NOUN
ajpdis-8198	346	10	and	and	CCONJ
ajpdis-8198	346	11	opportunities	opportunity	NOUN
ajpdis-8198	346	12	.	.	PUNCT
ajpdis-8198	347	1	african	african	ADJ
ajpdis-8198	347	2	journal	journal	PROPN
ajpdis-8198	347	3	of	of	ADP
ajpdis-8198	347	4	economic	economic	ADJ
ajpdis-8198	347	5	review	review	NOUN
ajpdis-8198	347	6	,	,	PUNCT
ajpdis-8198	347	7	4(1	4(1	NOUN
ajpdis-8198	347	8	)	)	PUNCT
ajpdis-8198	347	9	,	,	PUNCT
ajpdis-8198	347	10	53	53	NUM
ajpdis-8198	347	11	-	-	SYM
ajpdis-8198	347	12	67	67	NUM
ajpdis-8198	347	13	.	.	PUNCT
ajpdis-8198	347	14	17	17	NUM
ajpdis-8198	347	15	.	.	PUNCT
ajpdis-8198	348	1	ogunyemi	ogunyemi	NOUN
ajpdis-8198	348	2	,	,	PUNCT
ajpdis-8198	348	3	o.	o.	PROPN
ajpdis-8198	348	4	(	(	PUNCT
ajpdis-8198	348	5	2017	2017	NUM
ajpdis-8198	348	6	)	)	PUNCT
ajpdis-8198	348	7	.	.	PUNCT
ajpdis-8198	349	1	education	education	NOUN
ajpdis-8198	349	2	,	,	PUNCT
ajpdis-8198	349	3	taxation	taxation	NOUN
ajpdis-8198	349	4	,	,	PUNCT
ajpdis-8198	349	5	and	and	CCONJ
ajpdis-8198	349	6	human	human	ADJ
ajpdis-8198	349	7	capital	capital	NOUN
ajpdis-8198	349	8	development	development	NOUN
ajpdis-8198	349	9	in	in	ADP
ajpdis-8198	349	10	nigeria	nigeria	PROPN
ajpdis-8198	349	11	.	.	PUNCT
ajpdis-8198	350	1	international	international	ADJ
ajpdis-8198	350	2	journal	journal	PROPN
ajpdis-8198	350	3	of	of	ADP
ajpdis-8198	350	4	educational	educational	ADJ
ajpdis-8198	350	5	policy	policy	NOUN
ajpdis-8198	350	6	studies	study	NOUN
ajpdis-8198	350	7	,	,	PUNCT
ajpdis-8198	350	8	10(2	10(2	NUM
ajpdis-8198	350	9	)	)	PUNCT
ajpdis-8198	350	10	,	,	PUNCT
ajpdis-8198	350	11	28	28	NUM
ajpdis-8198	350	12	-	-	SYM
ajpdis-8198	350	13	39	39	NUM
ajpdis-8198	350	14	.	.	PUNCT
ajpdis-8198	351	1	18	18	NUM
ajpdis-8198	351	2	.	.	PUNCT
ajpdis-8198	351	3	ogunyemi	ogunyemi	NOUN
ajpdis-8198	351	4	,	,	PUNCT
ajpdis-8198	351	5	o.	o.	PROPN
ajpdis-8198	351	6	(	(	PUNCT
ajpdis-8198	351	7	2018	2018	NUM
ajpdis-8198	351	8	)	)	PUNCT
ajpdis-8198	351	9	.	.	PUNCT
ajpdis-8198	352	1	healthcare	healthcare	NOUN
ajpdis-8198	352	2	financing	financing	NOUN
ajpdis-8198	352	3	and	and	CCONJ
ajpdis-8198	352	4	taxation	taxation	NOUN
ajpdis-8198	352	5	in	in	ADP
ajpdis-8198	352	6	nigeria	nigeria	PROPN
ajpdis-8198	352	7	:	:	PUNCT
ajpdis-8198	352	8	a	a	DET
ajpdis-8198	352	9	policy	policy	NOUN
ajpdis-8198	352	10	review	review	NOUN
ajpdis-8198	352	11	.	.	PUNCT
ajpdis-8198	353	1	journal	journal	PROPN
ajpdis-8198	353	2	of	of	ADP
ajpdis-8198	353	3	health	health	NOUN
ajpdis-8198	353	4	economics	economic	NOUN
ajpdis-8198	353	5	and	and	CCONJ
ajpdis-8198	353	6	policy	policy	NOUN
ajpdis-8198	353	7	,	,	PUNCT
ajpdis-8198	353	8	16(2	16(2	NUM
ajpdis-8198	353	9	)	)	PUNCT
ajpdis-8198	353	10	,	,	PUNCT
ajpdis-8198	353	11	132	132	NUM
ajpdis-8198	353	12	-	-	SYM
ajpdis-8198	353	13	145	145	NUM
ajpdis-8198	353	14	.	.	PUNCT
ajpdis-8198	354	1	19	19	NUM
ajpdis-8198	354	2	.	.	X
ajpdis-8198	354	3	okoror	okoror	PROPN
ajpdis-8198	354	4	,	,	PUNCT
ajpdis-8198	354	5	j.a	j.a	PROPN
ajpdis-8198	354	6	.	.	PROPN
ajpdis-8198	354	7	,	,	PUNCT
ajpdis-8198	354	8	&	&	CCONJ
ajpdis-8198	354	9	onatuyeh	onatuyeh	PROPN
ajpdis-8198	354	10	,	,	PUNCT
ajpdis-8198	354	11	e.a	e.a	PROPN
ajpdis-8198	354	12	.	.	PROPN
ajpdis-8198	354	13	(	(	PUNCT
ajpdis-8198	354	14	2018	2018	NUM
ajpdis-8198	354	15	)	)	PUNCT
ajpdis-8198	354	16	.	.	PUNCT
ajpdis-8198	355	1	value	value	NOUN
ajpdis-8198	355	2	-	-	PUNCT
ajpdis-8198	355	3	added	add	VERB
ajpdis-8198	355	4	tax	tax	NOUN
ajpdis-8198	355	5	and	and	CCONJ
ajpdis-8198	355	6	economic	economic	ADJ
ajpdis-8198	355	7	growth	growth	NOUN
ajpdis-8198	355	8	:	:	PUNCT
ajpdis-8198	355	9	new	new	ADJ
ajpdis-8198	355	10	evidence	evidence	NOUN
ajpdis-8198	355	11	from	from	ADP
ajpdis-8198	355	12	nigeria	nigeria	PROPN
ajpdis-8198	355	13	.	.	PUNCT
ajpdis-8198	356	1	accounting	accounting	PROPN
ajpdis-8198	356	2	&	&	CCONJ
ajpdis-8198	356	3	taxation	taxation	PROPN
ajpdis-8198	356	4	review	review	PROPN
ajpdis-8198	356	5	,	,	PUNCT
ajpdis-8198	356	6	2(4	2(4	NUM
ajpdis-8198	356	7	)	)	PUNCT
ajpdis-8198	356	8	,	,	PUNCT
ajpdis-8198	356	9	99	99	NUM
ajpdis-8198	356	10	-	-	SYM
ajpdis-8198	356	11	112	112	NUM
ajpdis-8198	356	12	.	.	PUNCT
ajpdis-8198	357	1	20	20	NUM
ajpdis-8198	357	2	.	.	NUM
ajpdis-8198	357	3	olatunji	olatunji	PROPN
ajpdis-8198	357	4	,	,	PUNCT
ajpdis-8198	357	5	a.	a.	PROPN
ajpdis-8198	357	6	s.	s.	PROPN
ajpdis-8198	357	7	(	(	PUNCT
ajpdis-8198	357	8	2024	2024	NUM
ajpdis-8198	357	9	)	)	PUNCT
ajpdis-8198	357	10	.	.	PUNCT
ajpdis-8198	358	1	taxation	taxation	NOUN
ajpdis-8198	358	2	,	,	PUNCT
ajpdis-8198	358	3	governance	governance	NOUN
ajpdis-8198	358	4	,	,	PUNCT
ajpdis-8198	358	5	and	and	CCONJ
ajpdis-8198	358	6	human	human	ADJ
ajpdis-8198	358	7	capital	capital	NOUN
ajpdis-8198	358	8	development	development	NOUN
ajpdis-8198	358	9	:	:	PUNCT
ajpdis-8198	358	10	a	a	DET
ajpdis-8198	358	11	case	case	NOUN
ajpdis-8198	358	12	study	study	NOUN
ajpdis-8198	358	13	of	of	ADP
ajpdis-8198	358	14	nigeria	nigeria	PROPN
ajpdis-8198	358	15	.	.	PUNCT
ajpdis-8198	359	1	african	african	ADJ
ajpdis-8198	359	2	governance	governance	PROPN
ajpdis-8198	359	3	review	review	NOUN
ajpdis-8198	359	4	,	,	PUNCT
ajpdis-8198	359	5	11(1	11(1	NUM
ajpdis-8198	359	6	)	)	PUNCT
ajpdis-8198	359	7	,	,	PUNCT
ajpdis-8198	359	8	25	25	NUM
ajpdis-8198	359	9	-	-	SYM
ajpdis-8198	359	10	40	40	NUM
ajpdis-8198	359	11	.	.	PUNCT
ajpdis-8198	360	1	21	21	NUM
ajpdis-8198	360	2	.	.	X
ajpdis-8198	361	1	oloyede	oloyede	PROPN
ajpdis-8198	361	2	,	,	PUNCT
ajpdis-8198	361	3	j.	j.	PROPN
ajpdis-8198	361	4	a.	a.	PROPN
ajpdis-8198	361	5	,	,	PUNCT
ajpdis-8198	361	6	&	&	CCONJ
ajpdis-8198	361	7	adeyemi	adeyemi	ADV
ajpdis-8198	361	8	,	,	PUNCT
ajpdis-8198	361	9	s.	s.	PROPN
ajpdis-8198	361	10	a.	a.	PROPN
ajpdis-8198	361	11	(	(	PUNCT
ajpdis-8198	361	12	2025	2025	NUM
ajpdis-8198	361	13	)	)	PUNCT
ajpdis-8198	361	14	.	.	PUNCT
ajpdis-8198	362	1	the	the	DET
ajpdis-8198	362	2	effect	effect	NOUN
ajpdis-8198	362	3	of	of	ADP
ajpdis-8198	362	4	taxation	taxation	NOUN
ajpdis-8198	362	5	on	on	ADP
ajpdis-8198	362	6	human	human	ADJ
ajpdis-8198	362	7	capital	capital	NOUN
ajpdis-8198	362	8	development	development	NOUN
ajpdis-8198	362	9	in	in	ADP
ajpdis-8198	362	10	nigeria	nigeria	PROPN
ajpdis-8198	362	11	:	:	PUNCT
ajpdis-8198	362	12	an	an	DET
ajpdis-8198	362	13	empirical	empirical	ADJ
ajpdis-8198	362	14	investigation	investigation	NOUN
ajpdis-8198	362	15	.	.	PUNCT
ajpdis-8198	363	1	journal	journal	NOUN
ajpdis-8198	363	2	of	of	ADP
ajpdis-8198	363	3	economic	economic	ADJ
ajpdis-8198	363	4	policy	policy	NOUN
ajpdis-8198	363	5	and	and	CCONJ
ajpdis-8198	363	6	development	development	NOUN
ajpdis-8198	363	7	,	,	PUNCT
ajpdis-8198	363	8	55(1	55(1	NOUN
ajpdis-8198	363	9	)	)	PUNCT
ajpdis-8198	363	10	,	,	PUNCT
ajpdis-8198	363	11	15	15	NUM
ajpdis-8198	363	12	-	-	SYM
ajpdis-8198	363	13	32	32	NUM
ajpdis-8198	363	14	.	.	PUNCT
ajpdis-8198	364	1	22	22	NUM
ajpdis-8198	364	2	.	.	PUNCT
ajpdis-8198	365	1	oyegun	oyegun	PROPN
ajpdis-8198	365	2	,	,	PUNCT
ajpdis-8198	365	3	g.	g.	PROPN
ajpdis-8198	365	4	&	&	CCONJ
ajpdis-8198	365	5	ugochukwu	ugochukwu	PROPN
ajpdis-8198	365	6	,	,	PUNCT
ajpdis-8198	365	7	e.	e.	PROPN
ajpdis-8198	365	8	n.	n.	PROPN
ajpdis-8198	365	9	(	(	PUNCT
ajpdis-8198	365	10	2023	2023	NUM
ajpdis-8198	365	11	)	)	PUNCT
ajpdis-8198	365	12	,	,	PUNCT
ajpdis-8198	365	13	taxation	taxation	NOUN
ajpdis-8198	365	14	and	and	CCONJ
ajpdis-8198	365	15	economic	economic	ADJ
ajpdis-8198	365	16	growth	growth	NOUN
ajpdis-8198	365	17	in	in	ADP
ajpdis-8198	365	18	nigeria	nigeria	PROPN
ajpdis-8198	365	19	.	.	PUNCT
ajpdis-8198	366	1	international	international	ADJ
ajpdis-8198	366	2	journal	journal	PROPN
ajpdis-8198	366	3	on	on	ADP
ajpdis-8198	366	4	economics	economic	NOUN
ajpdis-8198	366	5	,	,	PUNCT
ajpdis-8198	366	6	finance	finance	NOUN
ajpdis-8198	366	7	and	and	CCONJ
ajpdis-8198	366	8	sustainable	sustainable	ADJ
ajpdis-8198	366	9	development	development	NOUN
ajpdis-8198	366	10	5(9	5(9	NUM
ajpdis-8198	366	11	)	)	PUNCT
ajpdis-8198	366	12	,	,	PUNCT
ajpdis-8198	366	13	64	64	NUM
ajpdis-8198	366	14	–	–	SYM
ajpdis-8198	366	15	78	78	NUM
ajpdis-8198	366	16	23	23	NUM
ajpdis-8198	366	17	.	.	PUNCT
ajpdis-8198	367	1	piketty	piketty	PROPN
ajpdis-8198	367	2	,	,	PUNCT
ajpdis-8198	367	3	t.	t.	PROPN
ajpdis-8198	367	4	(	(	PUNCT
ajpdis-8198	367	5	2014	2014	NUM
ajpdis-8198	367	6	)	)	PUNCT
ajpdis-8198	367	7	.	.	PUNCT
ajpdis-8198	368	1	capital	capital	NOUN
ajpdis-8198	368	2	in	in	ADP
ajpdis-8198	368	3	the	the	DET
ajpdis-8198	368	4	twenty	twenty	NUM
ajpdis-8198	368	5	-	-	PUNCT
ajpdis-8198	368	6	first	first	ADJ
ajpdis-8198	368	7	century	century	NOUN
ajpdis-8198	368	8	.	.	PUNCT
ajpdis-8198	369	1	harvard	harvard	PROPN
ajpdis-8198	369	2	university	university	PROPN
ajpdis-8198	369	3	press	press	NOUN
ajpdis-8198	369	4	.	.	PUNCT
ajpdis-8198	370	1	24	24	NUM
ajpdis-8198	370	2	.	.	X
ajpdis-8198	370	3	saheed	saheed	PROPN
ajpdis-8198	370	4	,	,	PUNCT
ajpdis-8198	370	5	z.s	z.s	PROPN
ajpdis-8198	370	6	.	.	PROPN
ajpdis-8198	370	7	,	,	PUNCT
ajpdis-8198	370	8	abarshi	abarshi	PROPN
ajpdis-8198	370	9	,	,	PUNCT
ajpdis-8198	370	10	j.a	j.a	PROPN
ajpdis-8198	370	11	.	.	PROPN
ajpdis-8198	370	12	,	,	PUNCT
ajpdis-8198	370	13	&	&	CCONJ
ajpdis-8198	370	14	ejide	ejide	ADV
ajpdis-8198	370	15	,	,	PUNCT
ajpdis-8198	370	16	i.s	i.s	PROPN
ajpdis-8198	370	17	.	.	PROPN
ajpdis-8198	370	18	,	,	PUNCT
ajpdis-8198	370	19	(	(	PUNCT
ajpdis-8198	370	20	2014	2014	NUM
ajpdis-8198	370	21	)	)	PUNCT
ajpdis-8198	370	22	.	.	PUNCT
ajpdis-8198	371	1	impact	impact	NOUN
ajpdis-8198	371	2	of	of	ADP
ajpdis-8198	371	3	petroleum	petroleum	NOUN
ajpdis-8198	371	4	tax	tax	NOUN
ajpdis-8198	371	5	on	on	ADP
ajpdis-8198	371	6	economic	economic	ADJ
ajpdis-8198	371	7	growth	growth	NOUN
ajpdis-8198	371	8	in	in	ADP
ajpdis-8198	371	9	nigeria	nigeria	PROPN
ajpdis-8198	371	10	(	(	PUNCT
ajpdis-8198	371	11	1970	1970	NUM
ajpdis-8198	371	12	-	-	SYM
ajpdis-8198	371	13	2012	2012	NUM
ajpdis-8198	371	14	)	)	PUNCT
ajpdis-8198	371	15	.	.	PUNCT
ajpdis-8198	372	1	international	international	ADJ
ajpdis-8198	372	2	journal	journal	PROPN
ajpdis-8198	372	3	of	of	ADP
ajpdis-8198	372	4	education	education	NOUN
ajpdis-8198	372	5	and	and	CCONJ
ajpdis-8198	372	6	research	research	NOUN
ajpdis-8198	372	7	,	,	PUNCT
ajpdis-8198	372	8	2(11	2(11	NUM
ajpdis-8198	372	9	)	)	PUNCT
ajpdis-8198	372	10	,	,	PUNCT
ajpdis-8198	372	11	297	297	NUM
ajpdis-8198	372	12	307	307	NUM
ajpdis-8198	372	13	24	24	NUM
ajpdis-8198	372	14	journal	journal	NOUN
ajpdis-8198	372	15	of	of	ADP
ajpdis-8198	372	16	public	public	ADJ
ajpdis-8198	372	17	diplomacy	diplomacy	NOUN
ajpdis-8198	372	18	and	and	CCONJ
ajpdis-8198	372	19	international	international	ADJ
ajpdis-8198	372	20	studies	study	NOUN
ajpdis-8198	372	21	www	www	PROPN
ajpdis-8198	372	22	.	.	PROPN
ajpdis-8198	373	1	grnjournal.us	grnjournal.us	X
ajpdis-8198	373	2	25	25	NUM
ajpdis-8198	373	3	.	.	PUNCT
ajpdis-8198	374	1	tanzi	tanzi	PROPN
ajpdis-8198	374	2	,	,	PUNCT
ajpdis-8198	374	3	v.	v.	PROPN
ajpdis-8198	374	4	(	(	PUNCT
ajpdis-8198	374	5	2002	2002	NUM
ajpdis-8198	374	6	)	)	PUNCT
ajpdis-8198	374	7	.	.	PUNCT
ajpdis-8198	375	1	taxation	taxation	NOUN
ajpdis-8198	375	2	and	and	CCONJ
ajpdis-8198	375	3	development	development	NOUN
ajpdis-8198	375	4	:	:	PUNCT
ajpdis-8198	375	5	the	the	DET
ajpdis-8198	375	6	role	role	NOUN
ajpdis-8198	375	7	of	of	ADP
ajpdis-8198	375	8	taxation	taxation	NOUN
ajpdis-8198	375	9	in	in	ADP
ajpdis-8198	375	10	economic	economic	ADJ
ajpdis-8198	375	11	development	development	NOUN
ajpdis-8198	375	12	.	.	PUNCT
ajpdis-8198	376	1	international	international	ADJ
ajpdis-8198	376	2	monetary	monetary	ADJ
ajpdis-8198	376	3	fund	fund	NOUN
ajpdis-8198	376	4	.	.	PUNCT
ajpdis-8198	377	1	26	26	NUM
ajpdis-8198	377	2	.	.	X
ajpdis-8198	377	3	todaro	todaro	NOUN
ajpdis-8198	377	4	,	,	PUNCT
ajpdis-8198	377	5	m.	m.	NOUN
ajpdis-8198	377	6	p.	p.	PROPN
ajpdis-8198	377	7	,	,	PUNCT
ajpdis-8198	377	8	&	&	CCONJ
ajpdis-8198	377	9	smith	smith	PROPN
ajpdis-8198	377	10	,	,	PUNCT
ajpdis-8198	377	11	s.	s.	PROPN
ajpdis-8198	377	12	c.	c.	PROPN
ajpdis-8198	377	13	(	(	PUNCT
ajpdis-8198	377	14	2015	2015	NUM
ajpdis-8198	377	15	)	)	PUNCT
ajpdis-8198	377	16	.	.	PUNCT
ajpdis-8198	378	1	economic	economic	ADJ
ajpdis-8198	378	2	development	development	NOUN
ajpdis-8198	378	3	(	(	PUNCT
ajpdis-8198	378	4	12th	12th	NOUN
ajpdis-8198	378	5	ed	ed	NOUN
ajpdis-8198	378	6	.	.	PUNCT
ajpdis-8198	378	7	)	)	PUNCT
ajpdis-8198	378	8	.	.	PUNCT
ajpdis-8198	379	1	pearson	pearson	PROPN
ajpdis-8198	379	2	.	.	PUNCT
ajpdis-8198	380	1	27	27	NUM
ajpdis-8198	380	2	.	.	X
ajpdis-8198	381	1	yusuf	yusuf	PROPN
ajpdis-8198	381	2	,	,	PUNCT
ajpdis-8198	381	3	h.a	h.a	PROPN
ajpdis-8198	381	4	.	.	PROPN
ajpdis-8198	381	5	,	,	PUNCT
ajpdis-8198	381	6	abidin	abidin	PROPN
ajpdis-8198	381	7	,	,	PUNCT
ajpdis-8198	381	8	t.s.z	t.s.z	PROPN
ajpdis-8198	381	9	.	.	PROPN
ajpdis-8198	381	10	,	,	PUNCT
ajpdis-8198	381	11	bakar	bakar	PROPN
ajpdis-8198	381	12	,	,	PUNCT
ajpdis-8198	381	13	n.	n.	NOUN
ajpdis-8198	381	14	,	,	PUNCT
ajpdis-8198	381	15	&	&	CCONJ
ajpdis-8198	381	16	musa	musa	PROPN
ajpdis-8198	381	17	,	,	PUNCT
ajpdis-8198	381	18	o.h	o.h	PROPN
ajpdis-8198	381	19	.	.	PROPN
ajpdis-8198	381	20	(	(	PUNCT
ajpdis-8198	381	21	2018	2018	NUM
ajpdis-8198	381	22	)	)	PUNCT
ajpdis-8198	381	23	.	.	PUNCT
ajpdis-8198	382	1	causality	causality	NOUN
ajpdis-8198	382	2	between	between	ADP
ajpdis-8198	382	3	vat	vat	NOUN
ajpdis-8198	382	4	and	and	CCONJ
ajpdis-8198	382	5	economic	economic	ADJ
ajpdis-8198	382	6	growth	growth	NOUN
ajpdis-8198	382	7	in	in	ADP
ajpdis-8198	382	8	nigeria	nigeria	PROPN
ajpdis-8198	382	9	:	:	PUNCT
ajpdis-8198	382	10	an	an	DET
ajpdis-8198	382	11	ardl	ardl	NOUN
ajpdis-8198	382	12	bounds	bound	VERB
ajpdis-8198	382	13	testing	testing	NOUN
ajpdis-8198	382	14	approach	approach	NOUN
ajpdis-8198	382	15	.	.	PUNCT
ajpdis-8198	383	1	journal	journal	NOUN
ajpdis-8198	383	2	of	of	ADP
ajpdis-8198	383	3	emerging	emerge	VERB
ajpdis-8198	383	4	economies	economy	NOUN
ajpdis-8198	383	5	&	&	CCONJ
ajpdis-8198	383	6	islamic	islamic	ADJ
ajpdis-8198	383	7	research	research	PROPN
ajpdis-8198	383	8	,	,	PUNCT
ajpdis-8198	383	9	6	6	NUM
ajpdis-8198	383	10	(	(	PUNCT
ajpdis-8198	383	11	1	1	NUM
ajpdis-8198	383	12	)	)	PUNCT
ajpdis-8198	383	13	,	,	PUNCT
ajpdis-8198	383	14	55	55	NUM
ajpdis-8198	383	15	67	67	NUM
ajpdis-8198	383	16	.	.	PUNCT
ajpdis-8198	383	17	28	28	NUM
ajpdis-8198	383	18	.	.	PUNCT
ajpdis-8198	384	1	united	united	PROPN
ajpdis-8198	384	2	nations	nations	PROPN
ajpdis-8198	384	3	educational	educational	ADJ
ajpdis-8198	384	4	,	,	PUNCT
ajpdis-8198	384	5	scientific	scientific	ADJ
ajpdis-8198	384	6	,	,	PUNCT
ajpdis-8198	384	7	and	and	CCONJ
ajpdis-8198	384	8	cultural	cultural	ADJ
ajpdis-8198	384	9	organization	organization	NOUN
ajpdis-8198	384	10	(	(	PUNCT
ajpdis-8198	384	11	unesco	unesco	PROPN
ajpdis-8198	384	12	)	)	PUNCT
ajpdis-8198	384	13	.	.	PUNCT
ajpdis-8198	385	1	(	(	PUNCT
ajpdis-8198	385	2	2020	2020	NUM
ajpdis-8198	385	3	)	)	PUNCT
ajpdis-8198	385	4	.	.	PUNCT
ajpdis-8198	386	1	education	education	NOUN
ajpdis-8198	386	2	in	in	ADP
ajpdis-8198	386	3	nigeria	nigeria	PROPN
ajpdis-8198	386	4	:	:	PUNCT
ajpdis-8198	386	5	challenges	challenge	NOUN
ajpdis-8198	386	6	and	and	CCONJ
ajpdis-8198	386	7	opportunities	opportunity	NOUN
ajpdis-8198	386	8	.	.	PUNCT
ajpdis-8198	387	1	unesco	unesco	PROPN
ajpdis-8198	387	2	report	report	PROPN
ajpdis-8198	387	3	on	on	ADP
ajpdis-8198	387	4	education	education	NOUN
ajpdis-8198	387	5	development	development	NOUN
ajpdis-8198	387	6	.	.	PUNCT
ajpdis-8198	388	1	29	29	NUM
ajpdis-8198	388	2	.	.	PUNCT
ajpdis-8198	388	3	uzochukwu	uzochukwu	PROPN
ajpdis-8198	388	4	,	,	PUNCT
ajpdis-8198	388	5	b.	b.	PROPN
ajpdis-8198	388	6	,	,	PUNCT
ajpdis-8198	388	7	onwujekwe	onwujekwe	ADJ
ajpdis-8198	388	8	,	,	PUNCT
ajpdis-8198	388	9	o.	o.	PROPN
ajpdis-8198	388	10	,	,	PUNCT
ajpdis-8198	388	11	&	&	CCONJ
ajpdis-8198	388	12	lambo	lambo	PROPN
ajpdis-8198	388	13	,	,	PUNCT
ajpdis-8198	388	14	e.	e.	PROPN
ajpdis-8198	388	15	(	(	PUNCT
ajpdis-8198	388	16	2019	2019	NUM
ajpdis-8198	388	17	)	)	PUNCT
ajpdis-8198	388	18	.	.	PUNCT
ajpdis-8198	389	1	healthcare	healthcare	NOUN
ajpdis-8198	389	2	financing	financing	NOUN
ajpdis-8198	389	3	in	in	ADP
ajpdis-8198	389	4	nigeria	nigeria	PROPN
ajpdis-8198	389	5	:	:	PUNCT
ajpdis-8198	389	6	challenges	challenge	NOUN
ajpdis-8198	389	7	and	and	CCONJ
ajpdis-8198	389	8	solutions	solution	NOUN
ajpdis-8198	389	9	.	.	PUNCT
ajpdis-8198	390	1	international	international	ADJ
ajpdis-8198	390	2	journal	journal	PROPN
ajpdis-8198	390	3	of	of	ADP
ajpdis-8198	390	4	health	health	NOUN
ajpdis-8198	390	5	policy	policy	NOUN
ajpdis-8198	390	6	and	and	CCONJ
ajpdis-8198	390	7	management	management	NOUN
ajpdis-8198	390	8	,	,	PUNCT
ajpdis-8198	390	9	8(6	8(6	NUM
ajpdis-8198	390	10	)	)	PUNCT
ajpdis-8198	390	11	,	,	PUNCT
ajpdis-8198	390	12	323	323	NUM
ajpdis-8198	390	13	-	-	SYM
ajpdis-8198	390	14	331	331	NUM
ajpdis-8198	390	15	.	.	PUNCT
ajpdis-8198	390	16	30	30	NUM
ajpdis-8198	390	17	.	.	PUNCT
ajpdis-8198	391	1	world	world	PROPN
ajpdis-8198	391	2	bank	bank	PROPN
ajpdis-8198	391	3	.	.	PUNCT
ajpdis-8198	392	1	(	(	PUNCT
ajpdis-8198	392	2	2018	2018	NUM
ajpdis-8198	392	3	)	)	PUNCT
ajpdis-8198	392	4	.	.	PUNCT
ajpdis-8198	393	1	world	world	PROPN
ajpdis-8198	393	2	development	development	PROPN
ajpdis-8198	393	3	report	report	PROPN
ajpdis-8198	393	4	2018	2018	NUM
ajpdis-8198	393	5	:	:	PUNCT
ajpdis-8198	393	6	learning	learn	VERB
ajpdis-8198	393	7	to	to	PART
ajpdis-8198	393	8	realize	realize	VERB
ajpdis-8198	393	9	education	education	NOUN
ajpdis-8198	393	10	's	's	PART
ajpdis-8198	393	11	promise	promise	NOUN
ajpdis-8198	393	12	.	.	PUNCT
ajpdis-8198	394	1	world	world	PROPN
ajpdis-8198	394	2	bank	bank	PROPN
ajpdis-8198	394	3	.	.	PUNCT
ajpdis-8198	395	1	31	31	NUM
ajpdis-8198	395	2	.	.	PUNCT
ajpdis-8198	396	1	world	world	PROPN
ajpdis-8198	396	2	health	health	PROPN
ajpdis-8198	396	3	organization	organization	NOUN
ajpdis-8198	396	4	(	(	PUNCT
ajpdis-8198	396	5	who	who	PRON
ajpdis-8198	396	6	)	)	PUNCT
ajpdis-8198	396	7	.	.	PUNCT
ajpdis-8198	397	1	(	(	PUNCT
ajpdis-8198	397	2	2020	2020	NUM
ajpdis-8198	397	3	)	)	PUNCT
ajpdis-8198	397	4	.	.	PUNCT
ajpdis-8198	398	1	nigeria	nigeria	PROPN
ajpdis-8198	398	2	:	:	PUNCT
ajpdis-8198	399	1	health	health	NOUN
ajpdis-8198	399	2	system	system	NOUN
ajpdis-8198	399	3	review	review	NOUN
ajpdis-8198	399	4	.	.	PUNCT
ajpdis-8198	400	1	health	health	NOUN
ajpdis-8198	400	2	systems	system	NOUN
ajpdis-8198	400	3	in	in	ADP
ajpdis-8198	400	4	transition	transition	NOUN
ajpdis-8198	400	5	,	,	PUNCT
ajpdis-8198	400	6	22(1	22(1	NUM
ajpdis-8198	400	7	)	)	PUNCT
ajpdis-8198	400	8	,	,	PUNCT
ajpdis-8198	400	9	1	1	NUM
ajpdis-8198	400	10	-	-	SYM
ajpdis-8198	400	11	13	13	NUM
ajpdis-8198	400	12	.	.	PUNCT