id	sid	eid	entity	type
ajsl-618	1	1	1	CARDINAL
ajsl-618	1	2	9	CARDINAL
ajsl-618	1	3	american journal of society and law personal	ORG
ajsl-618	1	4	nigerian	NORP
ajsl-618	1	5	martins ajogwu1	PERSON
ajsl-618	1	6	1	CARDINAL
ajsl-618	1	7	1, year	DATE
ajsl-618	1	8	2022	CARDINAL
ajsl-618	1	9	https://journals.e-palli.com/home/index.php/ajsl	DATE
ajsl-618	1	10	september 18	DATE
ajsl-618	1	11	2022	CARDINAL
ajsl-618	1	12	november 10	DATE
ajsl-618	1	13	2022	CARDINAL
ajsl-618	1	14	november 20, 2022 fiscal	DATE
ajsl-618	5	1	nigeria	GPE
ajsl-618	11	1	80(1	CARDINAL
ajsl-618	11	2	120(1	DATE
ajsl-618	11	3	163	CARDINAL
ajsl-618	12	1	keywords fiscal	ORG
ajsl-618	12	2	1	CARDINAL
ajsl-618	12	3	kogi state university	ORG
ajsl-618	12	4	nigeria	GPE
ajsl-618	12	5	nigeria	GPE
ajsl-618	13	1	2011	DATE
ajsl-618	13	2	nigerian	NORP
ajsl-618	14	1	nigerian	NORP
ajsl-618	15	1	nigeria	GPE
ajsl-618	19	1	australian	NORP
ajsl-618	20	1	ola	PERSON
ajsl-618	20	2	2001	DATE
ajsl-618	20	3	adam smith	PERSON
ajsl-618	20	4	1776	DATE
ajsl-618	24	1	2015	DATE
ajsl-618	26	1	2017	CARDINAL
ajsl-618	29	1	https://journals.e-palli.com/home/index.php/ajsl	DATE
ajsl-618	29	2	10	CARDINAL
ajsl-618	30	1	j. soc	PERSON
ajsl-618	31	1	l. 1(1	PERSON
ajsl-618	31	2	9	CARDINAL
ajsl-618	31	3	2022	CARDINAL
ajsl-618	31	4	j rousseau	PERSON
ajsl-618	31	5	2020	DATE
ajsl-618	31	6	nigerian	NORP
ajsl-618	31	7	1999	DATE
ajsl-618	32	1	2001	DATE
ajsl-618	35	1	30%	PERCENT
ajsl-618	35	2	2019	CARDINAL
ajsl-618	35	3	2020	DATE
ajsl-618	46	1	first	ORDINAL
ajsl-618	46	2	i. a. ayua,1996	PERSON
ajsl-618	47	1	first	ORDINAL
ajsl-618	47	2	2019	DATE
ajsl-618	48	1	the early days	DATE
ajsl-618	48	2	the roman republic	GPE
ajsl-618	49	1	1%	PERCENT
ajsl-618	49	2	3%	PERCENT
ajsl-618	53	1	the year 10	DATE
ajsl-618	53	2	wang mang	PERSON
ajsl-618	53	3	the xin dynasty	DATE
ajsl-618	53	4	10 percent	PERCENT
ajsl-618	54	1	13 years later	DATE
ajsl-618	54	2	23	CARDINAL
ajsl-618	55	1	one	CARDINAL
ajsl-618	55	2	first	ORDINAL
ajsl-618	55	3	henry ii	PERSON
ajsl-618	55	4	1188	CARDINAL
ajsl-618	55	5	third	ORDINAL
ajsl-618	56	1	england	GPE
ajsl-618	56	2	wales	GPE
ajsl-618	56	3	one tenth	CARDINAL
ajsl-618	57	1	1799	DATE
ajsl-618	57	2	henry beeke	PERSON
ajsl-618	57	3	bristol(clark	PERSON
ajsl-618	57	4	2019	DATE
ajsl-618	58	1	britain	GPE
ajsl-618	58	2	william pitt	PERSON
ajsl-618	58	3	december 1798	DATE
ajsl-618	58	4	french	NORP
ajsl-618	59	1	pitt	PERSON
ajsl-618	59	2	2 old pence	MONEY
ajsl-618	59	3	1/120	CARDINAL
ajsl-618	59	4	over £60	MONEY
ajsl-618	59	5	6,200	MONEY
ajsl-618	59	6	2018	DATE
ajsl-618	59	7	2 shillings	MONEY
ajsl-618	59	8	10%	PERCENT
ajsl-618	59	9	over £200	MONEY
ajsl-618	60	1	pitt	PERSON
ajsl-618	60	2	£10 million	MONEY
ajsl-618	60	3	1799	DATE
ajsl-618	61	1	2019	DATE
ajsl-618	62	1	pitt	PERSON
ajsl-618	62	2	1799 to 1802	DATE
ajsl-618	62	3	henry addington	PERSON
ajsl-618	62	4	amiens	GPE
ajsl-618	63	1	addington	ORG
ajsl-618	63	2	1801	DATE
ajsl-618	63	3	pitt	PERSON
ajsl-618	63	4	catholic	NORP
ajsl-618	64	1	1803	DATE
ajsl-618	64	2	france	GPE
ajsl-618	64	3	1816	DATE
ajsl-618	64	4	one year	DATE
ajsl-618	64	5	waterloo	PERSON
ajsl-618	66	1	c. adams	PERSON
ajsl-618	66	2	2003	DATE
ajsl-618	67	1	the united kingdom	GPE
ajsl-618	67	2	great britain	GPE
ajsl-618	67	3	ireland	GPE
ajsl-618	67	4	robert peel	PERSON
ajsl-618	67	5	1842	DATE
ajsl-618	68	1	1841	DATE
ajsl-618	69	1	addington	ORG
ajsl-618	69	2	above £150	MONEY
ajsl-618	69	3	13,870	MONEY
ajsl-618	69	4	2018	DATE
ajsl-618	70	1	2011	DATE
ajsl-618	71	1	british	NORP
ajsl-618	72	1	1851	DATE
ajsl-618	72	2	joseph hume	PERSON
ajsl-618	73	1	william gladstone	PERSON
ajsl-618	73	2	1852	DATE
ajsl-618	73	3	crimean	NORP
ajsl-618	74	1	the 1860s	DATE
ajsl-618	74	2	english	NORP
ajsl-618	75	1	the united state	ORG
ajsl-618	75	2	first	ORDINAL
ajsl-618	75	3	august 5, 1861	DATE
ajsl-618	75	4	the american civil war	EVENT
ajsl-618	75	5	3%	PERCENT
ajsl-618	75	6	22,300	MONEY
ajsl-618	75	7	2018	DATE
ajsl-618	75	8	2016	DATE
ajsl-618	76	1	1862	DATE
ajsl-618	77	1	1894	DATE
ajsl-618	77	2	first	ORDINAL
ajsl-618	78	1	2%	PERCENT
ajsl-618	78	2	4000	MONEY
ajsl-618	78	3	11	CARDINAL
ajsl-618	79	1	j. soc	PERSON
ajsl-618	80	1	l. 1(1	PERSON
ajsl-618	80	2	9	CARDINAL
ajsl-618	80	3	2022	CARDINAL
ajsl-618	80	4	116,000	MONEY
ajsl-618	80	5	2018	DATE
ajsl-618	80	6	fewer than 10%	PERCENT
ajsl-618	80	7	s. pollack	PERSON
ajsl-618	80	8	2014	DATE
ajsl-618	82	1	the us supreme court	ORG
ajsl-618	82	2	10th	ORDINAL
ajsl-618	82	3	us	GPE
ajsl-618	83	1	1913	DATE
ajsl-618	83	2	the united states	GPE
ajsl-618	83	3	u.s.	GPE
ajsl-618	84	1	fiscal year 1918	DATE
ajsl-618	84	2	annual	DATE
ajsl-618	84	3	first	ORDINAL
ajsl-618	84	4	$5.4 billion	MONEY
ajsl-618	84	5	1920	DATE
ajsl-618	84	6	a. young	PERSON
ajsl-618	84	7	2007	DATE
ajsl-618	85	1	1%	PERCENT
ajsl-618	85	2	the early days	DATE
ajsl-618	85	3	over 90%	PERCENT
ajsl-618	85	4	2	CARDINAL
ajsl-618	86	1	china	GPE
ajsl-618	86	2	canada	GPE
ajsl-618	86	3	germany	GPE
ajsl-618	86	4	united kingdom	GPE
ajsl-618	89	1	the united state of	GPE
ajsl-618	89	2	america	GPE
ajsl-618	92	1	us	GPE
ajsl-618	99	1	000	CARDINAL
ajsl-618	99	2	20%	PERCENT
ajsl-618	99	3	30%	PERCENT
ajsl-618	100	1	2018	DATE
ajsl-618	103	1	singapore	GPE
ajsl-618	103	2	hong kong	GPE
ajsl-618	104	1	more than 183 days	DATE
ajsl-618	106	1	the united kingdom	GPE
ajsl-618	106	2	three	CARDINAL
ajsl-618	110	1	r. chun	PERSON
ajsl-618	110	2	2019	DATE
ajsl-618	120	1	the united states	GPE
ajsl-618	120	2	switzerland	GPE
ajsl-618	121	1	switzerland	GPE
ajsl-618	121	2	u.s.	GPE
ajsl-618	122	1	one	CARDINAL
ajsl-618	122	2	two	CARDINAL
ajsl-618	134	1	12	CARDINAL
ajsl-618	135	1	j. soc	PERSON
ajsl-618	136	1	l. 1(1	PERSON
ajsl-618	136	2	9	CARDINAL
ajsl-618	136	3	2022	CARDINAL
ajsl-618	136	4	a. bernasek	PERSON
ajsl-618	136	5	2010	DATE
ajsl-618	137	1	us	GPE
ajsl-618	137	2	germany	GPE
ajsl-618	137	3	italy	GPE
ajsl-618	140	1	canada	GPE
ajsl-618	140	2	germany	GPE
ajsl-618	140	3	switzerland	GPE
ajsl-618	140	4	nigeria	GPE
ajsl-618	140	5	the united states	GPE
ajsl-618	142	1	germany	GPE
ajsl-618	143	1	quebec	GPE
ajsl-618	143	2	the united states	GPE
ajsl-618	145	1	us	GPE
ajsl-618	151	1	a. pechman	PERSON
ajsl-618	151	2	1974	DATE
ajsl-618	160	1	one	CARDINAL
ajsl-618	160	2	two	CARDINAL
ajsl-618	163	1	the united states	GPE
ajsl-618	167	1	france	GPE
ajsl-618	167	2	h. l. a. hart	PERSON
ajsl-618	167	3	1961	DATE
ajsl-618	167	4	singapore	GPE
ajsl-618	168	1	2008	DATE
ajsl-618	170	1	nigeria	GPE
ajsl-618	172	1	a. ferrara	PERSON
ajsl-618	172	2	2010	DATE
ajsl-618	173	1	hilman	PERSON
ajsl-618	174	1	a. l. hillman	PERSON
ajsl-618	174	2	2003	DATE
ajsl-618	175	1	gruber jonathan	PERSON
ajsl-618	176	1	j gruber	PERSON
ajsl-618	176	2	2010	DATE
ajsl-618	178	1	13	CARDINAL
ajsl-618	179	1	j. soc	PERSON
ajsl-618	180	1	l. 1(1	PERSON
ajsl-618	180	2	9	CARDINAL
ajsl-618	180	3	2022	CARDINAL
ajsl-618	181	1	w. e. oates	PERSON
ajsl-618	181	2	1999	DATE
ajsl-618	183	1	j e stiglitz	PERSON
ajsl-618	183	2	1999	DATE
ajsl-618	185	1	two	CARDINAL
ajsl-618	188	1	the canada health transfer	ORG
ajsl-618	189	1	j. p. faguet & c. poschl	ORG
ajsl-618	189	2	2015	DATE
ajsl-618	191	1	c. k. sharma	PERSON
ajsl-618	191	2	2009	DATE
ajsl-618	195	1	nigeria	GPE
ajsl-618	195	2	nyesom wike	PERSON
ajsl-618	195	3	nigeria	GPE
ajsl-618	195	4	o	DATE
ajsl-618	195	5	2019	DATE
ajsl-618	196	1	2015	CARDINAL
ajsl-618	201	1	two	CARDINAL
ajsl-618	203	1	r. bahl & r. bird	ORG
ajsl-618	203	2	2008	DATE
ajsl-618	209	1	the united state of america (usa	GPE
ajsl-618	209	2	the past 50 years	DATE
ajsl-618	210	1	65 percent	PERCENT
ajsl-618	210	2	less than 20 percent	PERCENT
ajsl-618	210	3	1980	DATE
ajsl-618	210	4	j. p. faguet & c. poschl	ORG
ajsl-618	210	5	2015	DATE
ajsl-618	220	1	ajibola	PERSON
ajsl-618	220	2	nigeria	GPE
ajsl-618	220	3	14 https://journals.e-palli.com/home/index.php/ajsl am	DATE
ajsl-618	221	1	j. soc	PERSON
ajsl-618	222	1	l. 1(1	PERSON
ajsl-618	222	2	9	CARDINAL
ajsl-618	222	3	2022	CARDINAL
ajsl-618	229	1	nigeria	GPE
ajsl-618	231	1	nigeria	GPE
ajsl-618	235	1	e. g. emenuga	PERSON
ajsl-618	235	2	2010	DATE
ajsl-618	243	1	two	CARDINAL
ajsl-618	244	1	first	ORDINAL
ajsl-618	244	2	section 4	LAW
ajsl-618	244	3	2011	DATE
ajsl-618	245	1	second	ORDINAL
ajsl-618	247	1	two	CARDINAL
ajsl-618	247	2	one	CARDINAL
ajsl-618	247	3	2011	DATE
ajsl-618	248	1	section 80(1	LAW
ajsl-618	248	2	1999	DATE
ajsl-618	248	3	one	CARDINAL
ajsl-618	249	1	section 120(1	LAW
ajsl-618	250	1	two	CARDINAL
ajsl-618	250	2	two	CARDINAL
ajsl-618	251	1	section 80(1	LAW
ajsl-618	251	2	section 120(1	LAW
ajsl-618	252	1	2011	DATE
ajsl-618	255	1	the national assembly	ORG
ajsl-618	255	2	house of assembly	ORG
ajsl-618	256	1	80	CARDINAL
ajsl-618	256	2	162	CARDINAL
ajsl-618	256	3	15	CARDINAL
ajsl-618	257	1	j. soc	PERSON
ajsl-618	258	1	l. 1(1	PERSON
ajsl-618	258	2	9	CARDINAL
ajsl-618	258	3	2022	CARDINAL
ajsl-618	259	1	section 163	LAW
ajsl-618	259	2	second	ORDINAL
ajsl-618	261	1	80(1	CARDINAL
ajsl-618	261	2	120(1	DATE
ajsl-618	261	3	163	CARDINAL
ajsl-618	262	1	the state board of internal revenue	ORG
ajsl-618	262	2	section 163 of the constitution	LAW
ajsl-618	263	1	the supreme court	ORG
ajsl-618	263	2	abia state & ors	ORG
ajsl-618	265	1	second	ORDINAL
ajsl-618	267	1	section 165	LAW
ajsl-618	268	1	5%	PERCENT
ajsl-618	268	2	section 88(1	LAW
ajsl-618	270	1	the national assembly	ORG
ajsl-618	273	1	the national assembly	ORG
ajsl-618	273	2	second	ORDINAL
ajsl-618	273	3	section 4 of the constitution so	LAW
ajsl-618	274	1	three	CARDINAL
ajsl-618	275	1	section 2(1	LAW
ajsl-618	275	2	1999	DATE
ajsl-618	275	3	nigeria	GPE
ajsl-618	276	1	two	CARDINAL
ajsl-618	278	1	80(1	CARDINAL
ajsl-618	278	2	120(1	DATE
ajsl-618	278	3	163	CARDINAL
ajsl-618	279	1	new york	GPE
ajsl-618	279	2	macmillan and co.	ORG
ajsl-618	279	3	1776	DATE
ajsl-618	279	4	261	CARDINAL
ajsl-618	279	5	a. sanni	PERSON
ajsl-618	279	6	september 24, 2019	DATE
ajsl-618	280	1	http://www.taxworld.org/history/taxhistory,html a. young	PERSON
ajsl-618	280	2	january 24, 2007	DATE
ajsl-618	282	1	ludwig von mises institute	PERSON
ajsl-618	283	1	a. bernasek	PERSON
ajsl-618	283	2	march 7, 2010	DATE
ajsl-618	285	1	the new york times	ORG
ajsl-618	286	1	a. ferrara	PERSON
ajsl-618	286	2	2010	DATE
ajsl-618	286	3	eu	ORG
ajsl-618	286	4	london	GPE
ajsl-618	286	5	new york	GPE
ajsl-618	286	6	2010	DATE
ajsl-618	286	7	234	CARDINAL
ajsl-618	286	8	a. l. hillman	PERSON
ajsl-618	286	9	2003	DATE
ajsl-618	287	1	2nd	ORDINAL
ajsl-618	287	2	new york	GPE
ajsl-618	287	3	cambridge university press	ORG
ajsl-618	287	4	16	CARDINAL
ajsl-618	288	1	j. soc	PERSON
ajsl-618	289	1	l. 1(1	PERSON
ajsl-618	289	2	9	CARDINAL
ajsl-618	289	3	2022 2010	DATE
ajsl-618	289	4	728	CARDINAL
ajsl-618	289	5	a. b steven	PERSON
ajsl-618	289	6	2011	DATE
ajsl-618	290	1	anglo-american	NORP
ajsl-618	290	2	cambridge	GPE
ajsl-618	290	3	cambridge university press	ORG
ajsl-618	291	1	28–29.	CARDINAL
ajsl-618	292	1	1999	DATE
ajsl-618	292	2	chapter 4	LAW
ajsl-618	293	1	c. adams	PERSON
ajsl-618	293	2	2003	DATE
ajsl-618	294	1	new york	GPE
ajsl-618	294	2	45	CARDINAL
ajsl-618	294	3	c. k. sharma	PERSON
ajsl-618	294	4	2009	DATE
ajsl-618	296	1	south asian	NORP
ajsl-618	296	2	38	CARDINAL
ajsl-618	297	1	e. g. emenuga	PERSON
ajsl-618	297	2	2010	DATE
ajsl-618	298	1	ibadan	GPE
ajsl-618	298	2	heinemann books	PERSON
ajsl-618	298	3	2010	DATE
ajsl-618	298	4	67	CARDINAL
ajsl-618	299	1	h. l. a. hart	PERSON
ajsl-618	299	2	1961	DATE
ajsl-618	300	1	13th	ORDINAL
ajsl-618	300	2	butterworth’s	ORG
ajsl-618	300	3	dublin & edinburg	ORG
ajsl-618	300	4	1995	DATE
ajsl-618	300	5	6	CARDINAL
ajsl-618	300	6	peter	PERSON
ajsl-618	300	7	2001	DATE
ajsl-618	301	1	1820,1	CARDINAL
ajsl-618	301	2	34	CARDINAL
ajsl-618	303	1	july 24, 2010	DATE
ajsl-618	304	1	september 24, 2019	DATE
ajsl-618	305	1	i. a. ayua	PERSON
ajsl-618	305	2	1996	DATE
ajsl-618	306	1	nigerian	NORP
ajsl-618	308	1	2015	CARDINAL
ajsl-618	309	1	nigeria	GPE
ajsl-618	309	2	ibadan	GPE
ajsl-618	309	3	ababa press ltd.	ORG
ajsl-618	310	1	j j rousseau	PERSON
ajsl-618	310	2	march 1, 2020	DATE
ajsl-618	312	1	j. a. pechman	PERSON
ajsl-618	312	2	1974	DATE
ajsl-618	314	1	washington d.c.	GPE
ajsl-618	314	2	11	CARDINAL
ajsl-618	315	1	j. gruber	PERSON
ajsl-618	315	2	2010	DATE
ajsl-618	316	1	4th	ORDINAL
ajsl-618	316	2	new york	GPE
ajsl-618	316	3	2010	DATE
ajsl-618	316	4	269	CARDINAL
ajsl-618	317	1	j. e. stiglitz	PERSON
ajsl-618	317	2	1999	DATE
ajsl-618	319	1	new york	GPE
ajsl-618	319	2	london	GPE
ajsl-618	319	3	w.w. norton & company	ORG
ajsl-618	319	4	1999	DATE
ajsl-618	319	5	733–734	CARDINAL
ajsl-618	320	1	j. p. faguet	PERSON
ajsl-618	320	2	2015	CARDINAL
ajsl-618	323	1	oxford	NORP
ajsl-618	323	2	oxford university press	ORG
ajsl-618	323	3	2015	DATE
ajsl-618	323	4	92	CARDINAL
ajsl-618	324	1	j. a. agbonika & j. a. a. agbonika	ORG
ajsl-618	324	2	2015	CARDINAL
ajsl-618	325	1	nigeria	GPE
ajsl-618	325	2	nigerian	NORP
ajsl-618	325	3	ibadan	GPE
ajsl-618	325	4	ababa press ltd.	ORG
ajsl-618	325	5	2015	DATE
ajsl-618	325	6	416	CARDINAL
ajsl-618	326	1	j. a.	PERSON
ajsl-618	326	2	1998	DATE
ajsl-618	327	1	nigeria	GPE
ajsl-618	327	2	ibadan	GPE
ajsl-618	327	3	1988	DATE
ajsl-618	327	4	10	CARDINAL
ajsl-618	328	1	o. donatus	PERSON
ajsl-618	328	2	2019	DATE
ajsl-618	329	1	nigeria	GPE
ajsl-618	329	2	76	CARDINAL
ajsl-618	329	3	p. thomas	PERSON
ajsl-618	329	4	2018	DATE
ajsl-618	330	1	france	GPE
ajsl-618	330	2	the twentieth century	DATE
ajsl-618	330	3	1901–1998	DATE
ajsl-618	331	1	r. chun	PERSON
ajsl-618	331	2	march 3, 2019	DATE
ajsl-618	332	1	americans	NORP
ajsl-618	333	1	atlantic	LOC
ajsl-618	334	1	ajibola	PERSON
ajsl-618	334	2	2008	DATE
ajsl-618	334	3	avl	ORG
ajsl-618	334	4	2015	DATE
ajsl-618	334	5	87	DATE
ajsl-618	335	1	r. bahl & r. bird	ORG
ajsl-618	335	2	2008	DATE
ajsl-618	336	1	2008	DATE
ajsl-618	336	2	28	DATE
ajsl-618	336	3	1-25	CARDINAL
ajsl-618	336	4	2008	DATE
ajsl-618	337	1	nigerian	NORP
ajsl-618	338	1	kogi state university	ORG
ajsl-618	339	1	1(1	CARDINAL
ajsl-618	339	2	128	CARDINAL
ajsl-618	340	1	s. pollack	PERSON
ajsl-618	340	2	2016	CARDINAL
ajsl-618	342	1	university of delaware	ORG
ajsl-618	343	1	2014	DATE
ajsl-618	344	1	first	ORDINAL
ajsl-618	344	2	1861-1872	DATE
ajsl-618	344	3	pdf	ORG
ajsl-618	344	4	university of delware	ORG
ajsl-618	344	5	chapter 2	LAW
ajsl-618	344	6	205	CARDINAL
ajsl-618	345	1	clark	GPE
ajsl-618	345	2	2017	CARDINAL
ajsl-618	347	1	27th january, 2019	DATE
ajsl-618	348	1	w. e. oates	PERSON
ajsl-618	348	2	1999	DATE
ajsl-618	349	1	98	CARDINAL