id	sid	tid	token	lemma	pos
ajsl-618	1	1	pa	pa	PROPN
ajsl-618	1	2	ge	ge	PROPN
ajsl-618	1	3	1	1	NUM
ajsl-618	1	4	pa	pa	PROPN
ajsl-618	1	5	ge	ge	PROPN
ajsl-618	1	6	9	9	NUM
ajsl-618	1	7	american	american	PROPN
ajsl-618	1	8	journal	journal	PROPN
ajsl-618	1	9	of	of	ADP
ajsl-618	1	10	society	society	NOUN
ajsl-618	1	11	and	and	CCONJ
ajsl-618	1	12	law	law	NOUN
ajsl-618	1	13	personal	personal	ADJ
ajsl-618	1	14	income	income	NOUN
ajsl-618	1	15	tax	tax	NOUN
ajsl-618	1	16	in	in	ADP
ajsl-618	1	17	nigerian	nigerian	ADJ
ajsl-618	1	18	fiscal	fiscal	ADJ
ajsl-618	1	19	federalism	federalism	NOUN
ajsl-618	1	20	:	:	PUNCT
ajsl-618	1	21	matters	matter	NOUN
ajsl-618	1	22	arising	arise	VERB
ajsl-618	1	23	idachaba	idachaba	NOUN
ajsl-618	1	24	martins	martin	NOUN
ajsl-618	1	25	ajogwu1	ajogwu1	PROPN
ajsl-618	1	26	*	*	PUNCT
ajsl-618	1	27	volume	volume	NOUN
ajsl-618	1	28	1	1	NUM
ajsl-618	1	29	issue	issue	NOUN
ajsl-618	1	30	1	1	NUM
ajsl-618	1	31	,	,	PUNCT
ajsl-618	1	32	year	year	NOUN
ajsl-618	1	33	2022	2022	NUM
ajsl-618	1	34	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	VERB
ajsl-618	1	35	article	article	NOUN
ajsl-618	1	36	information	information	NOUN
ajsl-618	1	37	abstract	abstract	ADJ
ajsl-618	1	38	received	receive	VERB
ajsl-618	1	39	:	:	PUNCT
ajsl-618	1	40	september	september	PROPN
ajsl-618	1	41	18	18	NUM
ajsl-618	1	42	,	,	PUNCT
ajsl-618	1	43	2022	2022	NUM
ajsl-618	1	44	accepted	accept	VERB
ajsl-618	1	45	:	:	PUNCT
ajsl-618	1	46	november	november	PROPN
ajsl-618	1	47	10	10	NUM
ajsl-618	1	48	,	,	PUNCT
ajsl-618	1	49	2022	2022	NUM
ajsl-618	1	50	published	publish	VERB
ajsl-618	1	51	:	:	PUNCT
ajsl-618	1	52	november	november	PROPN
ajsl-618	1	53	20	20	NUM
ajsl-618	1	54	,	,	PUNCT
ajsl-618	1	55	2022	2022	NUM
ajsl-618	1	56	fiscal	fiscal	ADJ
ajsl-618	1	57	federalism	federalism	NOUN
ajsl-618	1	58	is	be	AUX
ajsl-618	1	59	a	a	DET
ajsl-618	1	60	by	by	ADP
ajsl-618	1	61	-	-	PUNCT
ajsl-618	1	62	product	product	NOUN
ajsl-618	1	63	of	of	ADP
ajsl-618	1	64	federalism	federalism	NOUN
ajsl-618	1	65	.	.	PUNCT
ajsl-618	2	1	federalism	federalism	NOUN
ajsl-618	2	2	is	be	AUX
ajsl-618	2	3	a	a	DET
ajsl-618	2	4	political	political	ADJ
ajsl-618	2	5	concept	concept	NOUN
ajsl-618	2	6	in	in	ADP
ajsl-618	2	7	which	which	DET
ajsl-618	2	8	power	power	NOUN
ajsl-618	2	9	to	to	PART
ajsl-618	2	10	govern	govern	VERB
ajsl-618	2	11	is	be	AUX
ajsl-618	2	12	shared	share	VERB
ajsl-618	2	13	between	between	ADP
ajsl-618	2	14	national	national	ADJ
ajsl-618	2	15	and	and	CCONJ
ajsl-618	2	16	sub	sub	ADJ
ajsl-618	2	17	-	-	ADJ
ajsl-618	2	18	national	national	ADJ
ajsl-618	2	19	governments	government	NOUN
ajsl-618	2	20	creating	create	VERB
ajsl-618	2	21	what	what	PRON
ajsl-618	2	22	is	be	AUX
ajsl-618	2	23	often	often	ADV
ajsl-618	2	24	called	call	VERB
ajsl-618	2	25	a	a	DET
ajsl-618	2	26	federation	federation	NOUN
ajsl-618	2	27	.	.	PUNCT
ajsl-618	3	1	federalism	federalism	NOUN
ajsl-618	3	2	is	be	AUX
ajsl-618	3	3	a	a	DET
ajsl-618	3	4	political	political	ADJ
ajsl-618	3	5	concept	concept	NOUN
ajsl-618	3	6	in	in	ADP
ajsl-618	3	7	which	which	PRON
ajsl-618	3	8	the	the	DET
ajsl-618	3	9	power	power	NOUN
ajsl-618	3	10	to	to	PART
ajsl-618	3	11	govern	govern	VERB
ajsl-618	3	12	is	be	AUX
ajsl-618	3	13	shared	share	VERB
ajsl-618	3	14	between	between	ADP
ajsl-618	3	15	federal	federal	ADJ
ajsl-618	3	16	,	,	PUNCT
ajsl-618	3	17	states	state	NOUN
ajsl-618	3	18	and	and	CCONJ
ajsl-618	3	19	local	local	ADJ
ajsl-618	3	20	governments	government	NOUN
ajsl-618	3	21	,	,	PUNCT
ajsl-618	3	22	creating	create	VERB
ajsl-618	3	23	what	what	PRON
ajsl-618	3	24	is	be	AUX
ajsl-618	3	25	often	often	ADV
ajsl-618	3	26	called	call	VERB
ajsl-618	3	27	a	a	DET
ajsl-618	3	28	federation	federation	NOUN
ajsl-618	3	29	.	.	PUNCT
ajsl-618	4	1	fiscal	fiscal	ADJ
ajsl-618	4	2	federalism	federalism	NOUN
ajsl-618	4	3	is	be	AUX
ajsl-618	4	4	characterized	characterize	VERB
ajsl-618	4	5	by	by	ADP
ajsl-618	4	6	fiscal	fiscal	ADJ
ajsl-618	4	7	relations	relation	NOUN
ajsl-618	4	8	between	between	ADP
ajsl-618	4	9	central	central	ADJ
ajsl-618	4	10	and	and	CCONJ
ajsl-618	4	11	lower	low	ADJ
ajsl-618	4	12	levels	level	NOUN
ajsl-618	4	13	of	of	ADP
ajsl-618	4	14	government	government	NOUN
ajsl-618	4	15	.	.	PUNCT
ajsl-618	5	1	the	the	DET
ajsl-618	5	2	progression	progression	NOUN
ajsl-618	5	3	in	in	ADP
ajsl-618	5	4	taxation	taxation	NOUN
ajsl-618	5	5	in	in	ADP
ajsl-618	5	6	nigeria	nigeria	PROPN
ajsl-618	5	7	is	be	AUX
ajsl-618	5	8	from	from	ADP
ajsl-618	5	9	personal	personal	ADJ
ajsl-618	5	10	income	income	NOUN
ajsl-618	5	11	tax	tax	NOUN
ajsl-618	5	12	to	to	ADP
ajsl-618	5	13	taxation	taxation	NOUN
ajsl-618	5	14	on	on	ADP
ajsl-618	5	15	other	other	ADJ
ajsl-618	5	16	sources	source	NOUN
ajsl-618	5	17	such	such	ADJ
ajsl-618	5	18	as	as	ADP
ajsl-618	5	19	petroleum	petroleum	NOUN
ajsl-618	5	20	,	,	PUNCT
ajsl-618	5	21	companies	company	NOUN
ajsl-618	5	22	etc	etc	X
ajsl-618	5	23	.	.	PUNCT
ajsl-618	6	1	personal	personal	ADJ
ajsl-618	6	2	income	income	NOUN
ajsl-618	6	3	tax	tax	PROPN
ajsl-618	6	4	act	act	NOUN
ajsl-618	6	5	identifies	identify	VERB
ajsl-618	6	6	taxable	taxable	ADJ
ajsl-618	6	7	persons	person	NOUN
ajsl-618	6	8	,	,	PUNCT
ajsl-618	6	9	chargeable	chargeable	ADJ
ajsl-618	6	10	incomes	income	NOUN
ajsl-618	6	11	,	,	PUNCT
ajsl-618	6	12	determines	determine	VERB
ajsl-618	6	13	assessable	assessable	ADJ
ajsl-618	6	14	income	income	NOUN
ajsl-618	6	15	and	and	CCONJ
ajsl-618	6	16	tax	tax	NOUN
ajsl-618	6	17	that	that	DET
ajsl-618	6	18	income	income	NOUN
ajsl-618	6	19	.	.	PUNCT
ajsl-618	7	1	the	the	DET
ajsl-618	7	2	act	act	NOUN
ajsl-618	7	3	also	also	ADV
ajsl-618	7	4	determines	determine	VERB
ajsl-618	7	5	the	the	DET
ajsl-618	7	6	residence	residence	NOUN
ajsl-618	7	7	of	of	ADP
ajsl-618	7	8	the	the	DET
ajsl-618	7	9	tax	tax	NOUN
ajsl-618	7	10	payer	payer	NOUN
ajsl-618	7	11	for	for	ADP
ajsl-618	7	12	the	the	DET
ajsl-618	7	13	purpose	purpose	NOUN
ajsl-618	7	14	of	of	ADP
ajsl-618	7	15	payment	payment	NOUN
ajsl-618	7	16	and	and	CCONJ
ajsl-618	7	17	or	or	CCONJ
ajsl-618	7	18	collection	collection	NOUN
ajsl-618	7	19	of	of	ADP
ajsl-618	7	20	personal	personal	ADJ
ajsl-618	7	21	income	income	NOUN
ajsl-618	7	22	tax	tax	NOUN
ajsl-618	7	23	.	.	PUNCT
ajsl-618	8	1	this	this	DET
ajsl-618	8	2	paper	paper	NOUN
ajsl-618	8	3	contains	contain	VERB
ajsl-618	8	4	primary	primary	ADJ
ajsl-618	8	5	and	and	CCONJ
ajsl-618	8	6	secondary	secondary	ADJ
ajsl-618	8	7	sourced	source	VERB
ajsl-618	8	8	materials	material	NOUN
ajsl-618	8	9	,	,	PUNCT
ajsl-618	8	10	such	such	ADJ
ajsl-618	8	11	as	as	ADP
ajsl-618	8	12	laws	law	NOUN
ajsl-618	8	13	,	,	PUNCT
ajsl-618	8	14	statutes	statute	NOUN
ajsl-618	8	15	,	,	PUNCT
ajsl-618	8	16	and	and	CCONJ
ajsl-618	8	17	other	other	ADJ
ajsl-618	8	18	resource	resource	NOUN
ajsl-618	8	19	materials	material	NOUN
ajsl-618	8	20	.	.	PUNCT
ajsl-618	9	1	this	this	DET
ajsl-618	9	2	paper	paper	NOUN
ajsl-618	9	3	revealed	reveal	VERB
ajsl-618	9	4	the	the	DET
ajsl-618	9	5	aspect	aspect	NOUN
ajsl-618	9	6	of	of	ADP
ajsl-618	9	7	personal	personal	ADJ
ajsl-618	9	8	income	income	NOUN
ajsl-618	9	9	that	that	PRON
ajsl-618	9	10	raises	raise	VERB
ajsl-618	9	11	concerns	concern	NOUN
ajsl-618	9	12	on	on	ADP
ajsl-618	9	13	the	the	DET
ajsl-618	9	14	ownership	ownership	NOUN
ajsl-618	9	15	of	of	ADP
ajsl-618	9	16	funds	fund	NOUN
ajsl-618	9	17	collected	collect	VERB
ajsl-618	9	18	by	by	ADP
ajsl-618	9	19	state	state	NOUN
ajsl-618	9	20	governments	government	NOUN
ajsl-618	9	21	through	through	ADP
ajsl-618	9	22	the	the	DET
ajsl-618	9	23	state	state	NOUN
ajsl-618	9	24	boards	board	NOUN
ajsl-618	9	25	of	of	ADP
ajsl-618	9	26	internal	internal	ADJ
ajsl-618	9	27	revenue	revenue	NOUN
ajsl-618	9	28	under	under	ADP
ajsl-618	9	29	personal	personal	ADJ
ajsl-618	9	30	income	income	NOUN
ajsl-618	9	31	tax	tax	NOUN
ajsl-618	9	32	regime	regime	NOUN
ajsl-618	9	33	.	.	PUNCT
ajsl-618	10	1	though	though	SCONJ
ajsl-618	10	2	it	it	PRON
ajsl-618	10	3	is	be	AUX
ajsl-618	10	4	argued	argue	VERB
ajsl-618	10	5	by	by	ADP
ajsl-618	10	6	some	some	DET
ajsl-618	10	7	school	school	NOUN
ajsl-618	10	8	of	of	ADP
ajsl-618	10	9	thought	thought	NOUN
ajsl-618	10	10	that	that	SCONJ
ajsl-618	10	11	the	the	DET
ajsl-618	10	12	rules	rule	NOUN
ajsl-618	10	13	of	of	ADP
ajsl-618	10	14	agency	agency	NOUN
ajsl-618	10	15	suggest	suggest	VERB
ajsl-618	10	16	that	that	SCONJ
ajsl-618	10	17	an	an	DET
ajsl-618	10	18	agent	agent	NOUN
ajsl-618	10	19	acting	act	VERB
ajsl-618	10	20	under	under	ADP
ajsl-618	10	21	a	a	DET
ajsl-618	10	22	delegated	delegate	VERB
ajsl-618	10	23	authority	authority	NOUN
ajsl-618	10	24	can	can	AUX
ajsl-618	10	25	not	not	PART
ajsl-618	10	26	be	be	AUX
ajsl-618	10	27	heard	hear	VERB
ajsl-618	10	28	contesting	contest	VERB
ajsl-618	10	29	the	the	DET
ajsl-618	10	30	subject	subject	ADJ
ajsl-618	10	31	matter	matter	NOUN
ajsl-618	10	32	of	of	ADP
ajsl-618	10	33	agency	agency	NOUN
ajsl-618	10	34	with	with	ADP
ajsl-618	10	35	the	the	DET
ajsl-618	10	36	principal	principal	NOUN
ajsl-618	10	37	.	.	PUNCT
ajsl-618	11	1	however	however	ADV
ajsl-618	11	2	,	,	PUNCT
ajsl-618	11	3	due	due	ADP
ajsl-618	11	4	to	to	ADP
ajsl-618	11	5	the	the	DET
ajsl-618	11	6	combined	combine	VERB
ajsl-618	11	7	provisions	provision	NOUN
ajsl-618	11	8	of	of	ADP
ajsl-618	11	9	sections	section	NOUN
ajsl-618	11	10	80(1	80(1	NUM
ajsl-618	11	11	)	)	PUNCT
ajsl-618	11	12	,	,	PUNCT
ajsl-618	11	13	120(1	120(1	NUM
ajsl-618	11	14	)	)	PUNCT
ajsl-618	11	15	and	and	CCONJ
ajsl-618	11	16	163	163	NUM
ajsl-618	11	17	of	of	ADP
ajsl-618	11	18	the	the	DET
ajsl-618	11	19	constitution	constitution	NOUN
ajsl-618	11	20	which	which	PRON
ajsl-618	11	21	direct	direct	VERB
ajsl-618	11	22	that	that	SCONJ
ajsl-618	11	23	the	the	DET
ajsl-618	11	24	personal	personal	ADJ
ajsl-618	11	25	income	income	NOUN
ajsl-618	11	26	tax	tax	NOUN
ajsl-618	11	27	collected	collect	VERB
ajsl-618	11	28	by	by	ADP
ajsl-618	11	29	the	the	DET
ajsl-618	11	30	state	state	NOUN
ajsl-618	11	31	government	government	NOUN
ajsl-618	11	32	be	be	AUX
ajsl-618	11	33	paid	pay	VERB
ajsl-618	11	34	into	into	ADP
ajsl-618	11	35	the	the	DET
ajsl-618	11	36	consolidated	consolidated	ADJ
ajsl-618	11	37	revenue	revenue	NOUN
ajsl-618	11	38	fund	fund	NOUN
ajsl-618	11	39	of	of	ADP
ajsl-618	11	40	the	the	DET
ajsl-618	11	41	state	state	NOUN
ajsl-618	11	42	and	and	CCONJ
ajsl-618	11	43	used	use	VERB
ajsl-618	11	44	for	for	ADP
ajsl-618	11	45	the	the	DET
ajsl-618	11	46	benefit	benefit	NOUN
ajsl-618	11	47	of	of	ADP
ajsl-618	11	48	the	the	DET
ajsl-618	11	49	state	state	NOUN
ajsl-618	11	50	lay	lie	VERB
ajsl-618	11	51	to	to	ADP
ajsl-618	11	52	rest	rest	VERB
ajsl-618	11	53	the	the	DET
ajsl-618	11	54	issue	issue	NOUN
ajsl-618	11	55	of	of	ADP
ajsl-618	11	56	ownership	ownership	NOUN
ajsl-618	11	57	of	of	ADP
ajsl-618	11	58	the	the	DET
ajsl-618	11	59	personal	personal	ADJ
ajsl-618	11	60	income	income	NOUN
ajsl-618	11	61	tax	tax	NOUN
ajsl-618	11	62	collected	collect	VERB
ajsl-618	11	63	by	by	ADP
ajsl-618	11	64	the	the	DET
ajsl-618	11	65	state	state	NOUN
ajsl-618	11	66	government	government	NOUN
ajsl-618	11	67	.	.	PUNCT
ajsl-618	12	1	keywords	keyword	VERB
ajsl-618	12	2	fiscal	fiscal	ADJ
ajsl-618	12	3	federalism	federalism	NOUN
ajsl-618	12	4	,	,	PUNCT
ajsl-618	12	5	constitution	constitution	NOUN
ajsl-618	12	6	,	,	PUNCT
ajsl-618	12	7	income	income	NOUN
ajsl-618	12	8	tax	tax	NOUN
ajsl-618	12	9	,	,	PUNCT
ajsl-618	12	10	government	government	NOUN
ajsl-618	12	11	1	1	NUM
ajsl-618	12	12	faculty	faculty	NOUN
ajsl-618	12	13	of	of	ADP
ajsl-618	12	14	law	law	NOUN
ajsl-618	12	15	,	,	PUNCT
ajsl-618	12	16	kogi	kogi	PROPN
ajsl-618	12	17	state	state	PROPN
ajsl-618	12	18	university	university	PROPN
ajsl-618	12	19	,	,	PUNCT
ajsl-618	12	20	anyigba	anyigba	NOUN
ajsl-618	12	21	,	,	PUNCT
ajsl-618	12	22	nigeria	nigeria	PROPN
ajsl-618	12	23	*	*	PUNCT
ajsl-618	12	24	corresponding	correspond	VERB
ajsl-618	12	25	author	author	NOUN
ajsl-618	12	26	’s	’s	PART
ajsl-618	12	27	e	e	NOUN
ajsl-618	12	28	-	-	NOUN
ajsl-618	12	29	mail	mail	NOUN
ajsl-618	12	30	:	:	PUNCT
ajsl-618	12	31	idachabamartins1@gmail.com	idachabamartins1@gmail.com	X
ajsl-618	12	32	introduction	introduction	NOUN
ajsl-618	12	33	in	in	ADP
ajsl-618	12	34	nigeria	nigeria	PROPN
ajsl-618	12	35	there	there	PRON
ajsl-618	12	36	is	be	VERB
ajsl-618	12	37	a	a	DET
ajsl-618	12	38	constitutional	constitutional	ADJ
ajsl-618	12	39	duty	duty	NOUN
ajsl-618	12	40	to	to	PART
ajsl-618	12	41	pay	pay	VERB
ajsl-618	12	42	tax	tax	NOUN
ajsl-618	12	43	by	by	ADP
ajsl-618	12	44	every	every	DET
ajsl-618	12	45	taxable	taxable	ADJ
ajsl-618	12	46	adult	adult	NOUN
ajsl-618	12	47	and	and	CCONJ
ajsl-618	12	48	this	this	DET
ajsl-618	12	49	duty	duty	NOUN
ajsl-618	12	50	gives	give	VERB
ajsl-618	12	51	corresponding	correspond	VERB
ajsl-618	12	52	rights	right	NOUN
ajsl-618	12	53	to	to	ADP
ajsl-618	12	54	every	every	DET
ajsl-618	12	55	taxpayers	taxpayer	NOUN
ajsl-618	12	56	.	.	PUNCT
ajsl-618	13	1	such	such	ADJ
ajsl-618	13	2	rights	right	NOUN
ajsl-618	13	3	as	as	ADP
ajsl-618	13	4	right	right	ADV
ajsl-618	13	5	to	to	ADP
ajsl-618	13	6	life	life	NOUN
ajsl-618	13	7	,	,	PUNCT
ajsl-618	13	8	right	right	ADV
ajsl-618	13	9	to	to	ADP
ajsl-618	13	10	dignity	dignity	NOUN
ajsl-618	13	11	of	of	ADP
ajsl-618	13	12	human	human	ADJ
ajsl-618	13	13	person	person	NOUN
ajsl-618	13	14	,	,	PUNCT
ajsl-618	13	15	right	right	ADV
ajsl-618	13	16	to	to	ADP
ajsl-618	13	17	personal	personal	ADJ
ajsl-618	13	18	liberty	liberty	NOUN
ajsl-618	13	19	,	,	PUNCT
ajsl-618	13	20	right	right	ADV
ajsl-618	13	21	to	to	ADP
ajsl-618	13	22	private	private	ADJ
ajsl-618	13	23	and	and	CCONJ
ajsl-618	13	24	family	family	NOUN
ajsl-618	13	25	life	life	NOUN
ajsl-618	13	26	,	,	PUNCT
ajsl-618	13	27	right	right	ADV
ajsl-618	13	28	to	to	ADP
ajsl-618	13	29	freedom	freedom	NOUN
ajsl-618	13	30	from	from	ADP
ajsl-618	13	31	discrimination	discrimination	NOUN
ajsl-618	13	32	(	(	PUNCT
ajsl-618	13	33	constitution	constitution	NOUN
ajsl-618	13	34	chapter	chapter	NOUN
ajsl-618	13	35	,	,	PUNCT
ajsl-618	13	36	2011	2011	NUM
ajsl-618	13	37	)	)	PUNCT
ajsl-618	13	38	and	and	CCONJ
ajsl-618	13	39	so	so	ADV
ajsl-618	13	40	on	on	ADV
ajsl-618	13	41	are	be	AUX
ajsl-618	13	42	intrinsically	intrinsically	ADV
ajsl-618	13	43	available	available	ADJ
ajsl-618	13	44	to	to	ADP
ajsl-618	13	45	nigerian	nigerian	ADJ
ajsl-618	13	46	taxpayers	taxpayer	NOUN
ajsl-618	13	47	.	.	PUNCT
ajsl-618	14	1	it	it	PRON
ajsl-618	14	2	is	be	AUX
ajsl-618	14	3	against	against	ADP
ajsl-618	14	4	this	this	DET
ajsl-618	14	5	background	background	NOUN
ajsl-618	14	6	that	that	SCONJ
ajsl-618	14	7	we	we	PRON
ajsl-618	14	8	shall	shall	AUX
ajsl-618	14	9	be	be	AUX
ajsl-618	14	10	considering	consider	VERB
ajsl-618	14	11	the	the	DET
ajsl-618	14	12	importance	importance	NOUN
ajsl-618	14	13	of	of	ADP
ajsl-618	14	14	tax	tax	NOUN
ajsl-618	14	15	and	and	CCONJ
ajsl-618	14	16	related	related	ADJ
ajsl-618	14	17	matters	matter	NOUN
ajsl-618	14	18	within	within	ADP
ajsl-618	14	19	the	the	DET
ajsl-618	14	20	nigerian	nigerian	ADJ
ajsl-618	14	21	economy	economy	NOUN
ajsl-618	14	22	.	.	PUNCT
ajsl-618	15	1	the	the	DET
ajsl-618	15	2	government	government	NOUN
ajsl-618	15	3	of	of	ADP
ajsl-618	15	4	nigeria	nigeria	PROPN
ajsl-618	15	5	,	,	PUNCT
ajsl-618	15	6	like	like	ADP
ajsl-618	15	7	other	other	ADJ
ajsl-618	15	8	countries	country	NOUN
ajsl-618	15	9	in	in	ADP
ajsl-618	15	10	different	different	ADJ
ajsl-618	15	11	parts	part	NOUN
ajsl-618	15	12	of	of	ADP
ajsl-618	15	13	the	the	DET
ajsl-618	15	14	world	world	NOUN
ajsl-618	15	15	,	,	PUNCT
ajsl-618	15	16	has	have	VERB
ajsl-618	15	17	legislative	legislative	ADJ
ajsl-618	15	18	powers	power	NOUN
ajsl-618	15	19	to	to	PART
ajsl-618	15	20	impose	impose	VERB
ajsl-618	15	21	on	on	ADP
ajsl-618	15	22	its	its	PRON
ajsl-618	15	23	citizens	citizen	NOUN
ajsl-618	15	24	,	,	PUNCT
ajsl-618	15	25	any	any	DET
ajsl-618	15	26	form	form	NOUN
ajsl-618	15	27	of	of	ADP
ajsl-618	15	28	tax	tax	NOUN
ajsl-618	15	29	and	and	CCONJ
ajsl-618	15	30	whatever	whatever	DET
ajsl-618	15	31	amount	amount	NOUN
ajsl-618	15	32	it	it	PRON
ajsl-618	15	33	deems	deem	VERB
ajsl-618	15	34	appropriate	appropriate	ADJ
ajsl-618	15	35	.	.	PUNCT
ajsl-618	16	1	tax	tax	NOUN
ajsl-618	16	2	,	,	PUNCT
ajsl-618	16	3	like	like	ADP
ajsl-618	16	4	most	most	ADJ
ajsl-618	16	5	legal	legal	ADJ
ajsl-618	16	6	concepts	concept	NOUN
ajsl-618	16	7	,	,	PUNCT
ajsl-618	16	8	is	be	AUX
ajsl-618	16	9	not	not	PART
ajsl-618	16	10	amenable	amenable	ADJ
ajsl-618	16	11	to	to	ADP
ajsl-618	16	12	a	a	DET
ajsl-618	16	13	single	single	ADJ
ajsl-618	16	14	or	or	CCONJ
ajsl-618	16	15	universally	universally	ADV
ajsl-618	16	16	accepted	accept	VERB
ajsl-618	16	17	definition	definition	NOUN
ajsl-618	16	18	.	.	PUNCT
ajsl-618	17	1	there	there	PRON
ajsl-618	17	2	are	be	VERB
ajsl-618	17	3	as	as	ADV
ajsl-618	17	4	many	many	ADJ
ajsl-618	17	5	definitions	definition	NOUN
ajsl-618	17	6	of	of	ADP
ajsl-618	17	7	the	the	DET
ajsl-618	17	8	word	word	NOUN
ajsl-618	17	9	as	as	SCONJ
ajsl-618	17	10	there	there	PRON
ajsl-618	17	11	are	be	VERB
ajsl-618	17	12	scholars	scholar	NOUN
ajsl-618	17	13	who	who	PRON
ajsl-618	17	14	define	define	VERB
ajsl-618	17	15	the	the	DET
ajsl-618	17	16	subject	subject	NOUN
ajsl-618	17	17	from	from	ADP
ajsl-618	17	18	their	their	PRON
ajsl-618	17	19	own	own	ADJ
ajsl-618	17	20	perspectives	perspective	NOUN
ajsl-618	17	21	.	.	PUNCT
ajsl-618	18	1	for	for	ADP
ajsl-618	18	2	the	the	DET
ajsl-618	18	3	purpose	purpose	NOUN
ajsl-618	18	4	of	of	ADP
ajsl-618	18	5	this	this	DET
ajsl-618	18	6	paper	paper	NOUN
ajsl-618	18	7	,	,	PUNCT
ajsl-618	18	8	definitions	definition	NOUN
ajsl-618	18	9	proffered	proffer	VERB
ajsl-618	18	10	by	by	ADP
ajsl-618	18	11	judicial	judicial	ADJ
ajsl-618	18	12	decisions	decision	NOUN
ajsl-618	18	13	,	,	PUNCT
ajsl-618	18	14	policy	policy	NOUN
ajsl-618	18	15	document	document	NOUN
ajsl-618	18	16	,	,	PUNCT
ajsl-618	18	17	learned	learn	VERB
ajsl-618	18	18	authors	author	NOUN
ajsl-618	18	19	and	and	CCONJ
ajsl-618	18	20	would	would	AUX
ajsl-618	18	21	be	be	AUX
ajsl-618	18	22	considered	consider	VERB
ajsl-618	18	23	.	.	PUNCT
ajsl-618	19	1	tax	tax	NOUN
ajsl-618	19	2	has	have	AUX
ajsl-618	19	3	been	be	AUX
ajsl-618	19	4	defined	define	VERB
ajsl-618	19	5	in	in	ADP
ajsl-618	19	6	the	the	DET
ajsl-618	19	7	australian	australian	ADJ
ajsl-618	19	8	case	case	NOUN
ajsl-618	19	9	of	of	ADP
ajsl-618	19	10	mathews	mathews	PROPN
ajsl-618	19	11	v	v	ADP
ajsl-618	19	12	chicory	chicory	NOUN
ajsl-618	19	13	marketing	marketing	NOUN
ajsl-618	19	14	board	board	NOUN
ajsl-618	19	15	(	(	PUNCT
ajsl-618	19	16	s	s	VERB
ajsl-618	19	17	a	a	DET
ajsl-618	19	18	ateiza,2008	ateiza,2008	NOUN
ajsl-618	19	19	)	)	PUNCT
ajsl-618	19	20	as	as	ADP
ajsl-618	19	21	:	:	PUNCT
ajsl-618	19	22	a	a	DET
ajsl-618	19	23	compulsory	compulsory	ADJ
ajsl-618	19	24	exaction	exaction	NOUN
ajsl-618	19	25	of	of	ADP
ajsl-618	19	26	money	money	NOUN
ajsl-618	19	27	by	by	ADP
ajsl-618	19	28	a	a	DET
ajsl-618	19	29	public	public	ADJ
ajsl-618	19	30	authority	authority	NOUN
ajsl-618	19	31	for	for	ADP
ajsl-618	19	32	public	public	ADJ
ajsl-618	19	33	purposes	purpose	NOUN
ajsl-618	19	34	,	,	PUNCT
ajsl-618	19	35	or	or	CCONJ
ajsl-618	19	36	taxation	taxation	NOUN
ajsl-618	19	37	is	be	AUX
ajsl-618	19	38	raising	raise	VERB
ajsl-618	19	39	money	money	NOUN
ajsl-618	19	40	for	for	ADP
ajsl-618	19	41	the	the	DET
ajsl-618	19	42	purpose	purpose	NOUN
ajsl-618	19	43	of	of	ADP
ajsl-618	19	44	government	government	NOUN
ajsl-618	19	45	by	by	ADP
ajsl-618	19	46	means	mean	NOUN
ajsl-618	19	47	of	of	ADP
ajsl-618	19	48	contribution	contribution	NOUN
ajsl-618	19	49	from	from	ADP
ajsl-618	19	50	individual	individual	ADJ
ajsl-618	19	51	persons	person	NOUN
ajsl-618	19	52	.	.	PUNCT
ajsl-618	20	1	ola	ola	PROPN
ajsl-618	20	2	defined	define	VERB
ajsl-618	20	3	tax	tax	NOUN
ajsl-618	20	4	as	as	SCONJ
ajsl-618	20	5	the	the	DET
ajsl-618	20	6	demand	demand	NOUN
ajsl-618	20	7	made	make	VERB
ajsl-618	20	8	by	by	ADP
ajsl-618	20	9	the	the	DET
ajsl-618	20	10	government	government	NOUN
ajsl-618	20	11	of	of	ADP
ajsl-618	20	12	a	a	DET
ajsl-618	20	13	country	country	NOUN
ajsl-618	20	14	for	for	ADP
ajsl-618	20	15	the	the	DET
ajsl-618	20	16	compulsory	compulsory	ADJ
ajsl-618	20	17	payment	payment	NOUN
ajsl-618	20	18	of	of	ADP
ajsl-618	20	19	money	money	NOUN
ajsl-618	20	20	by	by	ADP
ajsl-618	20	21	the	the	DET
ajsl-618	20	22	citizens	citizen	NOUN
ajsl-618	20	23	of	of	ADP
ajsl-618	20	24	a	a	DET
ajsl-618	20	25	country	country	NOUN
ajsl-618	20	26	(	(	PUNCT
ajsl-618	20	27	c	c	PROPN
ajsl-618	20	28	s	s	PROPN
ajsl-618	20	29	ola	ola	PROPN
ajsl-618	20	30	,	,	PUNCT
ajsl-618	20	31	2001	2001	NUM
ajsl-618	20	32	)	)	PUNCT
ajsl-618	20	33	adam	adam	PROPN
ajsl-618	20	34	smith	smith	PROPN
ajsl-618	20	35	did	do	AUX
ajsl-618	20	36	not	not	PART
ajsl-618	20	37	define	define	VERB
ajsl-618	20	38	tax	tax	NOUN
ajsl-618	20	39	,	,	PUNCT
ajsl-618	20	40	but	but	CCONJ
ajsl-618	20	41	rather	rather	ADV
ajsl-618	20	42	described	describe	VERB
ajsl-618	20	43	it	it	PRON
ajsl-618	20	44	in	in	ADP
ajsl-618	20	45	his	his	PRON
ajsl-618	20	46	treatise	treatise	NOUN
ajsl-618	20	47	where	where	SCONJ
ajsl-618	20	48	he	he	PRON
ajsl-618	20	49	brought	bring	VERB
ajsl-618	20	50	to	to	ADP
ajsl-618	20	51	the	the	DET
ajsl-618	20	52	fore	fore	NOUN
ajsl-618	20	53	the	the	DET
ajsl-618	20	54	characteristics	characteristic	NOUN
ajsl-618	20	55	of	of	ADP
ajsl-618	20	56	tax	tax	NOUN
ajsl-618	20	57	(	(	PUNCT
ajsl-618	20	58	a	a	DET
ajsl-618	20	59	smith	smith	PROPN
ajsl-618	20	60	,	,	PUNCT
ajsl-618	20	61	1776	1776	NUM
ajsl-618	20	62	)	)	PUNCT
ajsl-618	20	63	.	.	PUNCT
ajsl-618	21	1	in	in	ADP
ajsl-618	21	2	his	his	PRON
ajsl-618	21	3	maxims	maxim	NOUN
ajsl-618	21	4	relating	relate	VERB
ajsl-618	21	5	to	to	ADP
ajsl-618	21	6	taxes	taxis	NOUN
ajsl-618	21	7	,	,	PUNCT
ajsl-618	21	8	he	he	PRON
ajsl-618	21	9	stated	state	VERB
ajsl-618	21	10	that	that	SCONJ
ajsl-618	21	11	the	the	DET
ajsl-618	21	12	subjects	subject	NOUN
ajsl-618	21	13	of	of	ADP
ajsl-618	21	14	every	every	DET
ajsl-618	21	15	state	state	NOUN
ajsl-618	21	16	ought	ought	AUX
ajsl-618	21	17	to	to	PART
ajsl-618	21	18	contribute	contribute	VERB
ajsl-618	21	19	towards	towards	ADP
ajsl-618	21	20	the	the	DET
ajsl-618	21	21	support	support	NOUN
ajsl-618	21	22	of	of	ADP
ajsl-618	21	23	the	the	DET
ajsl-618	21	24	government	government	NOUN
ajsl-618	21	25	as	as	ADV
ajsl-618	21	26	nearly	nearly	ADV
ajsl-618	21	27	as	as	ADP
ajsl-618	21	28	possible	possible	ADJ
ajsl-618	21	29	,	,	PUNCT
ajsl-618	21	30	in	in	ADP
ajsl-618	21	31	proportion	proportion	NOUN
ajsl-618	21	32	to	to	ADP
ajsl-618	21	33	the	the	DET
ajsl-618	21	34	revenue	revenue	NOUN
ajsl-618	21	35	which	which	PRON
ajsl-618	21	36	they	they	PRON
ajsl-618	21	37	respectively	respectively	ADV
ajsl-618	21	38	enjoy	enjoy	VERB
ajsl-618	21	39	under	under	ADP
ajsl-618	21	40	the	the	DET
ajsl-618	21	41	protection	protection	NOUN
ajsl-618	21	42	of	of	ADP
ajsl-618	21	43	the	the	DET
ajsl-618	21	44	state	state	NOUN
ajsl-618	21	45	.	.	PUNCT
ajsl-618	22	1	he	he	PRON
ajsl-618	22	2	identified	identify	VERB
ajsl-618	22	3	the	the	DET
ajsl-618	22	4	characteristics	characteristic	NOUN
ajsl-618	22	5	of	of	ADP
ajsl-618	22	6	a	a	DET
ajsl-618	22	7	good	good	ADJ
ajsl-618	22	8	tax	tax	NOUN
ajsl-618	22	9	to	to	PART
ajsl-618	22	10	include	include	VERB
ajsl-618	22	11	:	:	PUNCT
ajsl-618	22	12	certainty	certainty	NOUN
ajsl-618	22	13	,	,	PUNCT
ajsl-618	22	14	equity	equity	NOUN
ajsl-618	22	15	,	,	PUNCT
ajsl-618	22	16	neutrality	neutrality	NOUN
ajsl-618	22	17	and	and	CCONJ
ajsl-618	22	18	administrative	administrative	ADJ
ajsl-618	22	19	efficiency	efficiency	NOUN
ajsl-618	22	20	.	.	PUNCT
ajsl-618	23	1	from	from	ADP
ajsl-618	23	2	smiths	smiths	PROPN
ajsl-618	23	3	description	description	NOUN
ajsl-618	23	4	,	,	PUNCT
ajsl-618	23	5	it	it	PRON
ajsl-618	23	6	can	can	AUX
ajsl-618	23	7	be	be	AUX
ajsl-618	23	8	deduced	deduce	VERB
ajsl-618	23	9	that	that	SCONJ
ajsl-618	23	10	tax	tax	NOUN
ajsl-618	23	11	,	,	PUNCT
ajsl-618	23	12	though	though	SCONJ
ajsl-618	23	13	a	a	DET
ajsl-618	23	14	compulsory	compulsory	ADJ
ajsl-618	23	15	contribution	contribution	NOUN
ajsl-618	23	16	made	make	VERB
ajsl-618	23	17	by	by	ADP
ajsl-618	23	18	persons	person	NOUN
ajsl-618	23	19	in	in	ADP
ajsl-618	23	20	support	support	NOUN
ajsl-618	23	21	of	of	ADP
ajsl-618	23	22	government	government	NOUN
ajsl-618	23	23	,	,	PUNCT
ajsl-618	23	24	is	be	AUX
ajsl-618	23	25	proportionate	proportionate	ADJ
ajsl-618	23	26	.	.	PUNCT
ajsl-618	24	1	in	in	ADP
ajsl-618	24	2	the	the	DET
ajsl-618	24	3	perception	perception	NOUN
ajsl-618	24	4	of	of	ADP
ajsl-618	24	5	agbonika	agbonika	PROPN
ajsl-618	24	6	,	,	PUNCT
ajsl-618	24	7	tax	tax	NOUN
ajsl-618	24	8	is	be	AUX
ajsl-618	24	9	an	an	DET
ajsl-618	24	10	obligatory	obligatory	ADJ
ajsl-618	24	11	levy	levy	NOUN
ajsl-618	24	12	exacted	exact	VERB
ajsl-618	24	13	by	by	ADP
ajsl-618	24	14	government	government	NOUN
ajsl-618	24	15	on	on	ADP
ajsl-618	24	16	eligible	eligible	ADJ
ajsl-618	24	17	persons	person	NOUN
ajsl-618	24	18	,	,	PUNCT
ajsl-618	24	19	goods	good	NOUN
ajsl-618	24	20	or	or	CCONJ
ajsl-618	24	21	activities	activity	NOUN
ajsl-618	24	22	for	for	ADP
ajsl-618	24	23	particular	particular	ADJ
ajsl-618	24	24	purposes	purpose	NOUN
ajsl-618	24	25	which	which	PRON
ajsl-618	24	26	may	may	AUX
ajsl-618	24	27	be	be	AUX
ajsl-618	24	28	expressed	express	VERB
ajsl-618	24	29	or	or	CCONJ
ajsl-618	24	30	implied	imply	VERB
ajsl-618	24	31	in	in	ADP
ajsl-618	24	32	the	the	DET
ajsl-618	24	33	interest	interest	NOUN
ajsl-618	24	34	of	of	ADP
ajsl-618	24	35	the	the	DET
ajsl-618	24	36	nation	nation	NOUN
ajsl-618	24	37	(	(	PUNCT
ajsl-618	24	38	j	j	PROPN
ajsl-618	24	39	a	a	DET
ajsl-618	24	40	a	a	DET
ajsl-618	24	41	agbonika	agbonika	NOUN
ajsl-618	24	42	,	,	PUNCT
ajsl-618	24	43	2015	2015	NUM
ajsl-618	24	44	)	)	PUNCT
ajsl-618	24	45	.	.	PUNCT
ajsl-618	25	1	it	it	PRON
ajsl-618	25	2	is	be	AUX
ajsl-618	25	3	easily	easily	ADV
ajsl-618	25	4	deduced	deduce	VERB
ajsl-618	25	5	from	from	ADP
ajsl-618	25	6	the	the	DET
ajsl-618	25	7	definition	definition	NOUN
ajsl-618	25	8	that	that	SCONJ
ajsl-618	25	9	taxes	taxis	NOUN
ajsl-618	25	10	are	be	AUX
ajsl-618	25	11	not	not	PART
ajsl-618	25	12	paid	pay	VERB
ajsl-618	25	13	by	by	ADP
ajsl-618	25	14	everybody	everybody	PRON
ajsl-618	25	15	,	,	PUNCT
ajsl-618	25	16	the	the	DET
ajsl-618	25	17	taxpayer	taxpayer	NOUN
ajsl-618	25	18	must	must	AUX
ajsl-618	25	19	be	be	AUX
ajsl-618	25	20	eligible	eligible	ADJ
ajsl-618	25	21	and	and	CCONJ
ajsl-618	25	22	it	it	PRON
ajsl-618	25	23	is	be	AUX
ajsl-618	25	24	not	not	PART
ajsl-618	25	25	the	the	DET
ajsl-618	25	26	entirety	entirety	NOUN
ajsl-618	25	27	of	of	ADP
ajsl-618	25	28	a	a	DET
ajsl-618	25	29	person	person	NOUN
ajsl-618	25	30	’s	’s	PART
ajsl-618	25	31	earned	earn	VERB
ajsl-618	25	32	income	income	NOUN
ajsl-618	25	33	that	that	PRON
ajsl-618	25	34	is	be	AUX
ajsl-618	25	35	assessed	assess	VERB
ajsl-618	25	36	to	to	ADP
ajsl-618	25	37	tax	tax	NOUN
ajsl-618	25	38	,	,	PUNCT
ajsl-618	25	39	it	it	PRON
ajsl-618	25	40	is	be	AUX
ajsl-618	25	41	the	the	DET
ajsl-618	25	42	residue	residue	NOUN
ajsl-618	25	43	,	,	PUNCT
ajsl-618	25	44	that	that	ADV
ajsl-618	25	45	is	is	ADV
ajsl-618	25	46	,	,	PUNCT
ajsl-618	25	47	what	what	PRON
ajsl-618	25	48	remains	remain	VERB
ajsl-618	25	49	after	after	ADP
ajsl-618	25	50	all	all	DET
ajsl-618	25	51	the	the	DET
ajsl-618	25	52	statutory	statutory	ADJ
ajsl-618	25	53	deductions	deduction	NOUN
ajsl-618	25	54	,	,	PUNCT
ajsl-618	25	55	allowances	allowance	NOUN
ajsl-618	25	56	and	and	CCONJ
ajsl-618	25	57	incentives	incentive	NOUN
ajsl-618	25	58	have	have	AUX
ajsl-618	25	59	been	be	AUX
ajsl-618	25	60	subtracted	subtract	VERB
ajsl-618	25	61	that	that	PRON
ajsl-618	25	62	is	be	AUX
ajsl-618	25	63	assessed	assess	VERB
ajsl-618	25	64	for	for	ADP
ajsl-618	25	65	the	the	DET
ajsl-618	25	66	purpose	purpose	NOUN
ajsl-618	25	67	of	of	ADP
ajsl-618	25	68	tax	tax	NOUN
ajsl-618	25	69	.	.	PUNCT
ajsl-618	26	1	the	the	DET
ajsl-618	26	2	2017	2017	NUM
ajsl-618	26	3	revised	revise	VERB
ajsl-618	26	4	national	national	ADJ
ajsl-618	26	5	tax	tax	NOUN
ajsl-618	26	6	policy	policy	NOUN
ajsl-618	26	7	succinctly	succinctly	ADV
ajsl-618	26	8	defines	define	VERB
ajsl-618	26	9	tax	tax	NOUN
ajsl-618	26	10	as	as	ADP
ajsl-618	26	11	any	any	DET
ajsl-618	26	12	compulsory	compulsory	ADJ
ajsl-618	26	13	payment	payment	NOUN
ajsl-618	26	14	to	to	ADP
ajsl-618	26	15	government	government	NOUN
ajsl-618	26	16	imposed	impose	VERB
ajsl-618	26	17	by	by	ADP
ajsl-618	26	18	law	law	NOUN
ajsl-618	26	19	without	without	ADP
ajsl-618	26	20	direct	direct	ADJ
ajsl-618	26	21	benefit	benefit	NOUN
ajsl-618	26	22	or	or	CCONJ
ajsl-618	26	23	return	return	NOUN
ajsl-618	26	24	of	of	ADP
ajsl-618	26	25	value	value	NOUN
ajsl-618	26	26	or	or	CCONJ
ajsl-618	26	27	a	a	DET
ajsl-618	26	28	service	service	NOUN
ajsl-618	26	29	whether	whether	SCONJ
ajsl-618	26	30	it	it	PRON
ajsl-618	26	31	is	be	AUX
ajsl-618	26	32	called	call	VERB
ajsl-618	26	33	a	a	DET
ajsl-618	26	34	tax	tax	NOUN
ajsl-618	26	35	or	or	CCONJ
ajsl-618	26	36	not	not	PART
ajsl-618	26	37	is	be	AUX
ajsl-618	26	38	apt.(the	apt.(the	DET
ajsl-618	26	39	national	national	ADJ
ajsl-618	26	40	tax	tax	NOUN
ajsl-618	26	41	policy	policy	NOUN
ajsl-618	26	42	document	document	NOUN
ajsl-618	26	43	)	)	PUNCT
ajsl-618	26	44	.	.	PUNCT
ajsl-618	27	1	the	the	DET
ajsl-618	27	2	absence	absence	NOUN
ajsl-618	27	3	of	of	ADP
ajsl-618	27	4	direct	direct	ADJ
ajsl-618	27	5	benefit	benefit	NOUN
ajsl-618	27	6	qui	qui	X
ajsl-618	27	7	pro	pro	X
ajsl-618	27	8	quo	quo	NOUN
ajsl-618	27	9	should	should	AUX
ajsl-618	27	10	not	not	PART
ajsl-618	27	11	lead	lead	VERB
ajsl-618	27	12	to	to	ADP
ajsl-618	27	13	a	a	DET
ajsl-618	27	14	wrong	wrong	ADJ
ajsl-618	27	15	conclusion	conclusion	NOUN
ajsl-618	27	16	that	that	SCONJ
ajsl-618	27	17	government	government	NOUN
ajsl-618	27	18	could	could	AUX
ajsl-618	27	19	collect	collect	VERB
ajsl-618	27	20	taxes	taxis	NOUN
ajsl-618	27	21	and	and	CCONJ
ajsl-618	27	22	careless	careless	ADJ
ajsl-618	27	23	about	about	ADP
ajsl-618	27	24	the	the	DET
ajsl-618	27	25	taxpayers	taxpayer	NOUN
ajsl-618	27	26	or	or	CCONJ
ajsl-618	27	27	society	society	NOUN
ajsl-618	27	28	.	.	PUNCT
ajsl-618	28	1	such	such	DET
ajsl-618	28	2	an	an	DET
ajsl-618	28	3	attitude	attitude	NOUN
ajsl-618	28	4	will	will	AUX
ajsl-618	28	5	be	be	AUX
ajsl-618	28	6	most	most	ADV
ajsl-618	28	7	unfortunate	unfortunate	ADJ
ajsl-618	28	8	and	and	CCONJ
ajsl-618	28	9	may	may	AUX
ajsl-618	28	10	precipitate	precipitate	VERB
ajsl-618	28	11	civil	civil	ADJ
ajsl-618	28	12	unrest	unrest	NOUN
ajsl-618	28	13	.	.	PUNCT
ajsl-618	29	1	there	there	PRON
ajsl-618	29	2	is	be	VERB
ajsl-618	29	3	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	VERB
ajsl-618	29	4	mailto:idachabamartins1@gmail.com	mailto:idachabamartins1@gmail.com	VERB
ajsl-618	29	5	pa	pa	PROPN
ajsl-618	29	6	ge	ge	PROPN
ajsl-618	29	7	10	10	NUM
ajsl-618	29	8	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	29	9	am	am	NOUN
ajsl-618	29	10	.	.	PUNCT
ajsl-618	30	1	j.	j.	PROPN
ajsl-618	30	2	soc	soc	PROPN
ajsl-618	30	3	.	.	PUNCT
ajsl-618	31	1	l.	l.	PROPN
ajsl-618	31	2	1(1	1(1	NUM
ajsl-618	31	3	)	)	PUNCT
ajsl-618	31	4	9	9	NUM
ajsl-618	31	5	-	-	SYM
ajsl-618	31	6	16	16	NUM
ajsl-618	31	7	,	,	PUNCT
ajsl-618	31	8	2022	2022	NUM
ajsl-618	31	9	an	an	DET
ajsl-618	31	10	underpinning	underpinning	ADJ
ajsl-618	31	11	principle	principle	NOUN
ajsl-618	31	12	in	in	ADP
ajsl-618	31	13	furtherance	furtherance	NOUN
ajsl-618	31	14	of	of	ADP
ajsl-618	31	15	the	the	DET
ajsl-618	31	16	social	social	ADJ
ajsl-618	31	17	contract	contract	NOUN
ajsl-618	31	18	theory	theory	NOUN
ajsl-618	31	19	(	(	PUNCT
ajsl-618	31	20	j	j	PROPN
ajsl-618	31	21	j	j	PROPN
ajsl-618	31	22	rousseau	rousseau	PROPN
ajsl-618	31	23	,	,	PUNCT
ajsl-618	31	24	2020	2020	NUM
ajsl-618	31	25	)	)	PUNCT
ajsl-618	31	26	,	,	PUNCT
ajsl-618	31	27	that	that	DET
ajsl-618	31	28	tax	tax	NOUN
ajsl-618	31	29	revenue	revenue	NOUN
ajsl-618	31	30	is	be	AUX
ajsl-618	31	31	supposed	suppose	VERB
ajsl-618	31	32	to	to	PART
ajsl-618	31	33	be	be	AUX
ajsl-618	31	34	utilized	utilize	VERB
ajsl-618	31	35	for	for	ADP
ajsl-618	31	36	the	the	DET
ajsl-618	31	37	provision	provision	NOUN
ajsl-618	31	38	of	of	ADP
ajsl-618	31	39	social	social	ADJ
ajsl-618	31	40	services	service	NOUN
ajsl-618	31	41	and	and	CCONJ
ajsl-618	31	42	development	development	NOUN
ajsl-618	31	43	of	of	ADP
ajsl-618	31	44	the	the	DET
ajsl-618	31	45	society	society	NOUN
ajsl-618	31	46	;	;	PUNCT
ajsl-618	31	47	which	which	PRON
ajsl-618	31	48	nigerian	nigerian	ADJ
ajsl-618	31	49	parlance	parlance	NOUN
ajsl-618	31	50	includes	include	VERB
ajsl-618	31	51	the	the	DET
ajsl-618	31	52	advancement	advancement	NOUN
ajsl-618	31	53	of	of	ADP
ajsl-618	31	54	the	the	DET
ajsl-618	31	55	provisions	provision	NOUN
ajsl-618	31	56	of	of	ADP
ajsl-618	31	57	the	the	DET
ajsl-618	31	58	fundamental	fundamental	ADJ
ajsl-618	31	59	objectives	objective	NOUN
ajsl-618	31	60	and	and	CCONJ
ajsl-618	31	61	directive	directive	ADJ
ajsl-618	31	62	principles	principle	NOUN
ajsl-618	31	63	of	of	ADP
ajsl-618	31	64	state	state	NOUN
ajsl-618	31	65	policy(constitution	policy(constitution	PROPN
ajsl-618	31	66	,	,	PUNCT
ajsl-618	31	67	chapter	chapter	NOUN
ajsl-618	31	68	,	,	PUNCT
ajsl-618	31	69	1999	1999	NUM
ajsl-618	31	70	)	)	PUNCT
ajsl-618	31	71	personal	personal	ADJ
ajsl-618	31	72	income	income	NOUN
ajsl-618	31	73	tax	tax	NOUN
ajsl-618	31	74	personal	personal	ADJ
ajsl-618	31	75	income	income	NOUN
ajsl-618	31	76	tax	tax	NOUN
ajsl-618	31	77	(	(	PUNCT
ajsl-618	31	78	pit	pit	NOUN
ajsl-618	31	79	)	)	PUNCT
ajsl-618	31	80	is	be	AUX
ajsl-618	31	81	a	a	DET
ajsl-618	31	82	tax	tax	NOUN
ajsl-618	31	83	imposed	impose	VERB
ajsl-618	31	84	on	on	ADP
ajsl-618	31	85	individuals	individual	NOUN
ajsl-618	31	86	or	or	CCONJ
ajsl-618	31	87	entities	entity	NOUN
ajsl-618	31	88	that	that	PRON
ajsl-618	31	89	varies	vary	VERB
ajsl-618	31	90	with	with	ADP
ajsl-618	31	91	respective	respective	ADJ
ajsl-618	31	92	income	income	NOUN
ajsl-618	31	93	or	or	CCONJ
ajsl-618	31	94	profits	profit	NOUN
ajsl-618	31	95	.	.	PUNCT
ajsl-618	32	1	income	income	NOUN
ajsl-618	32	2	tax	tax	NOUN
ajsl-618	32	3	generally	generally	ADV
ajsl-618	32	4	is	be	AUX
ajsl-618	32	5	computed	compute	VERB
ajsl-618	32	6	as	as	ADP
ajsl-618	32	7	the	the	DET
ajsl-618	32	8	product	product	NOUN
ajsl-618	32	9	taxable	taxable	ADJ
ajsl-618	32	10	income	income	NOUN
ajsl-618	32	11	(	(	PUNCT
ajsl-618	32	12	h	h	PROPN
ajsl-618	32	13	peter	peter	PROPN
ajsl-618	32	14	,	,	PUNCT
ajsl-618	32	15	2001	2001	NUM
ajsl-618	32	16	)	)	PUNCT
ajsl-618	32	17	.	.	PUNCT
ajsl-618	33	1	taxation	taxation	NOUN
ajsl-618	33	2	rates	rate	NOUN
ajsl-618	33	3	may	may	AUX
ajsl-618	33	4	vary	vary	VERB
ajsl-618	33	5	in	in	ADP
ajsl-618	33	6	type	type	NOUN
ajsl-618	33	7	depending	depend	VERB
ajsl-618	33	8	on	on	ADP
ajsl-618	33	9	the	the	DET
ajsl-618	33	10	taxpayer	taxpayer	NOUN
ajsl-618	33	11	.	.	PUNCT
ajsl-618	34	1	the	the	DET
ajsl-618	34	2	tax	tax	NOUN
ajsl-618	34	3	rate	rate	NOUN
ajsl-618	34	4	may	may	AUX
ajsl-618	34	5	increase	increase	VERB
ajsl-618	34	6	as	as	ADP
ajsl-618	34	7	taxable	taxable	ADJ
ajsl-618	34	8	income	income	NOUN
ajsl-618	34	9	increases	increase	NOUN
ajsl-618	34	10	.	.	PUNCT
ajsl-618	35	1	the	the	DET
ajsl-618	35	2	tax	tax	NOUN
ajsl-618	35	3	imposed	impose	VERB
ajsl-618	35	4	on	on	ADP
ajsl-618	35	5	companies	company	NOUN
ajsl-618	35	6	is	be	AUX
ajsl-618	35	7	usually	usually	ADV
ajsl-618	35	8	known	know	VERB
ajsl-618	35	9	as	as	ADP
ajsl-618	35	10	corporate	corporate	ADJ
ajsl-618	35	11	tax	tax	NOUN
ajsl-618	35	12	and	and	CCONJ
ajsl-618	35	13	is	be	AUX
ajsl-618	35	14	levied	levy	VERB
ajsl-618	35	15	at	at	ADP
ajsl-618	35	16	a	a	DET
ajsl-618	35	17	flat	flat	ADJ
ajsl-618	35	18	rate	rate	NOUN
ajsl-618	35	19	of	of	ADP
ajsl-618	35	20	30	30	NUM
ajsl-618	35	21	%	%	NOUN
ajsl-618	35	22	subject	subject	NOUN
ajsl-618	35	23	to	to	ADP
ajsl-618	35	24	some	some	DET
ajsl-618	35	25	exceptions	exception	NOUN
ajsl-618	35	26	as	as	SCONJ
ajsl-618	35	27	introduced	introduce	VERB
ajsl-618	35	28	under	under	ADP
ajsl-618	35	29	the	the	DET
ajsl-618	35	30	2019	2019	NUM
ajsl-618	35	31	and	and	CCONJ
ajsl-618	35	32	2020	2020	NUM
ajsl-618	35	33	finance	finance	NOUN
ajsl-618	35	34	act	act	NOUN
ajsl-618	35	35	.	.	PUNCT
ajsl-618	36	1	most	most	ADJ
ajsl-618	36	2	jurisdictions	jurisdiction	NOUN
ajsl-618	36	3	exempt	exempt	VERB
ajsl-618	36	4	locally	locally	ADV
ajsl-618	36	5	organized	organize	VERB
ajsl-618	36	6	charitable	charitable	ADJ
ajsl-618	36	7	organizations	organization	NOUN
ajsl-618	36	8	from	from	ADP
ajsl-618	36	9	tax	tax	NOUN
ajsl-618	36	10	.	.	PUNCT
ajsl-618	37	1	capital	capital	NOUN
ajsl-618	37	2	gains	gain	NOUN
ajsl-618	37	3	may	may	AUX
ajsl-618	37	4	be	be	AUX
ajsl-618	37	5	taxed	tax	VERB
ajsl-618	37	6	at	at	ADP
ajsl-618	37	7	different	different	ADJ
ajsl-618	37	8	rates	rate	NOUN
ajsl-618	37	9	than	than	ADP
ajsl-618	37	10	other	other	ADJ
ajsl-618	37	11	income	income	NOUN
ajsl-618	37	12	.	.	PUNCT
ajsl-618	38	1	credits	credit	NOUN
ajsl-618	38	2	of	of	ADP
ajsl-618	38	3	various	various	ADJ
ajsl-618	38	4	sorts	sort	NOUN
ajsl-618	38	5	may	may	AUX
ajsl-618	38	6	be	be	AUX
ajsl-618	38	7	allowed	allow	VERB
ajsl-618	38	8	that	that	PRON
ajsl-618	38	9	reduce	reduce	VERB
ajsl-618	38	10	tax	tax	NOUN
ajsl-618	38	11	.	.	PUNCT
ajsl-618	39	1	some	some	DET
ajsl-618	39	2	jurisdictions	jurisdiction	NOUN
ajsl-618	39	3	impose	impose	VERB
ajsl-618	39	4	the	the	DET
ajsl-618	39	5	higher	high	ADJ
ajsl-618	39	6	of	of	ADP
ajsl-618	39	7	an	an	DET
ajsl-618	39	8	income	income	NOUN
ajsl-618	39	9	tax	tax	NOUN
ajsl-618	39	10	or	or	CCONJ
ajsl-618	39	11	a	a	DET
ajsl-618	39	12	tax	tax	NOUN
ajsl-618	39	13	on	on	ADP
ajsl-618	39	14	an	an	DET
ajsl-618	39	15	alternative	alternative	ADJ
ajsl-618	39	16	base	base	NOUN
ajsl-618	39	17	or	or	CCONJ
ajsl-618	39	18	measure	measure	NOUN
ajsl-618	39	19	of	of	ADP
ajsl-618	39	20	income	income	NOUN
ajsl-618	39	21	.	.	PUNCT
ajsl-618	40	1	most	most	ADJ
ajsl-618	40	2	jurisdictions	jurisdiction	NOUN
ajsl-618	40	3	require	require	VERB
ajsl-618	40	4	self	self	NOUN
ajsl-618	40	5	-	-	PUNCT
ajsl-618	40	6	assessment	assessment	NOUN
ajsl-618	40	7	of	of	ADP
ajsl-618	40	8	the	the	DET
ajsl-618	40	9	tax	tax	NOUN
ajsl-618	40	10	and	and	CCONJ
ajsl-618	40	11	payers	payer	NOUN
ajsl-618	40	12	of	of	ADP
ajsl-618	40	13	some	some	DET
ajsl-618	40	14	types	type	NOUN
ajsl-618	40	15	of	of	ADP
ajsl-618	40	16	income	income	NOUN
ajsl-618	40	17	to	to	PART
ajsl-618	40	18	withhold	withhold	VERB
ajsl-618	40	19	tax	tax	NOUN
ajsl-618	40	20	from	from	ADP
ajsl-618	40	21	those	those	DET
ajsl-618	40	22	payments	payment	NOUN
ajsl-618	40	23	.	.	PUNCT
ajsl-618	41	1	advance	advance	NOUN
ajsl-618	41	2	payments	payment	NOUN
ajsl-618	41	3	of	of	ADP
ajsl-618	41	4	tax	tax	NOUN
ajsl-618	41	5	by	by	ADP
ajsl-618	41	6	taxpayers	taxpayer	NOUN
ajsl-618	41	7	may	may	AUX
ajsl-618	41	8	be	be	AUX
ajsl-618	41	9	required	require	VERB
ajsl-618	41	10	.	.	PUNCT
ajsl-618	42	1	taxpayers	taxpayer	NOUN
ajsl-618	42	2	not	not	PART
ajsl-618	42	3	timely	timely	ADV
ajsl-618	42	4	paying	pay	VERB
ajsl-618	42	5	tax	tax	NOUN
ajsl-618	42	6	owed	owe	VERB
ajsl-618	42	7	are	be	AUX
ajsl-618	42	8	generally	generally	ADV
ajsl-618	42	9	subject	subject	ADJ
ajsl-618	42	10	to	to	ADP
ajsl-618	42	11	significant	significant	ADJ
ajsl-618	42	12	penalties	penalty	NOUN
ajsl-618	42	13	,	,	PUNCT
ajsl-618	42	14	which	which	PRON
ajsl-618	42	15	may	may	AUX
ajsl-618	42	16	include	include	VERB
ajsl-618	42	17	jail	jail	NOUN
ajsl-618	42	18	for	for	ADP
ajsl-618	42	19	individuals	individual	NOUN
ajsl-618	42	20	or	or	CCONJ
ajsl-618	42	21	revocation	revocation	NOUN
ajsl-618	42	22	of	of	ADP
ajsl-618	42	23	an	an	DET
ajsl-618	42	24	entity	entity	NOUN
ajsl-618	42	25	’s	’s	PART
ajsl-618	42	26	legal	legal	ADJ
ajsl-618	42	27	existence	existence	NOUN
ajsl-618	42	28	.	.	PUNCT
ajsl-618	43	1	the	the	DET
ajsl-618	43	2	concept	concept	NOUN
ajsl-618	43	3	of	of	ADP
ajsl-618	43	4	taxing	tax	VERB
ajsl-618	43	5	income	income	NOUN
ajsl-618	43	6	is	be	AUX
ajsl-618	43	7	a	a	DET
ajsl-618	43	8	modern	modern	ADJ
ajsl-618	43	9	innovation	innovation	NOUN
ajsl-618	43	10	and	and	CCONJ
ajsl-618	43	11	presupposes	presuppose	VERB
ajsl-618	43	12	several	several	ADJ
ajsl-618	43	13	things	thing	NOUN
ajsl-618	43	14	:	:	PUNCT
ajsl-618	43	15	a	a	DET
ajsl-618	43	16	money	money	NOUN
ajsl-618	43	17	economy	economy	NOUN
ajsl-618	43	18	,	,	PUNCT
ajsl-618	43	19	reasonably	reasonably	ADV
ajsl-618	43	20	accurate	accurate	ADJ
ajsl-618	43	21	accounts	account	NOUN
ajsl-618	43	22	,	,	PUNCT
ajsl-618	43	23	a	a	DET
ajsl-618	43	24	common	common	ADJ
ajsl-618	43	25	understanding	understanding	NOUN
ajsl-618	43	26	of	of	ADP
ajsl-618	43	27	receipts	receipt	NOUN
ajsl-618	43	28	,	,	PUNCT
ajsl-618	43	29	expenses	expense	NOUN
ajsl-618	43	30	and	and	CCONJ
ajsl-618	43	31	profits	profit	NOUN
ajsl-618	43	32	,	,	PUNCT
ajsl-618	43	33	and	and	CCONJ
ajsl-618	43	34	an	an	DET
ajsl-618	43	35	orderly	orderly	ADJ
ajsl-618	43	36	society	society	NOUN
ajsl-618	43	37	with	with	ADP
ajsl-618	43	38	reliable	reliable	ADJ
ajsl-618	43	39	records	record	NOUN
ajsl-618	43	40	.	.	PUNCT
ajsl-618	44	1	for	for	ADP
ajsl-618	44	2	most	most	ADJ
ajsl-618	44	3	of	of	ADP
ajsl-618	44	4	the	the	DET
ajsl-618	44	5	history	history	NOUN
ajsl-618	44	6	of	of	ADP
ajsl-618	44	7	civilization	civilization	NOUN
ajsl-618	44	8	,	,	PUNCT
ajsl-618	44	9	these	these	DET
ajsl-618	44	10	preconditions	precondition	NOUN
ajsl-618	44	11	did	do	AUX
ajsl-618	44	12	not	not	PART
ajsl-618	44	13	exist	exist	VERB
ajsl-618	44	14	,	,	PUNCT
ajsl-618	44	15	and	and	CCONJ
ajsl-618	44	16	taxes	taxis	NOUN
ajsl-618	44	17	were	be	AUX
ajsl-618	44	18	based	base	VERB
ajsl-618	44	19	on	on	ADP
ajsl-618	44	20	other	other	ADJ
ajsl-618	44	21	factors	factor	NOUN
ajsl-618	44	22	.	.	PUNCT
ajsl-618	45	1	taxes	taxis	NOUN
ajsl-618	45	2	on	on	ADP
ajsl-618	45	3	wealth	wealth	NOUN
ajsl-618	45	4	,	,	PUNCT
ajsl-618	45	5	social	social	ADJ
ajsl-618	45	6	position	position	NOUN
ajsl-618	45	7	,	,	PUNCT
ajsl-618	45	8	and	and	CCONJ
ajsl-618	45	9	ownership	ownership	NOUN
ajsl-618	45	10	of	of	ADP
ajsl-618	45	11	the	the	DET
ajsl-618	45	12	means	mean	NOUN
ajsl-618	45	13	of	of	ADP
ajsl-618	45	14	production	production	NOUN
ajsl-618	45	15	(	(	PUNCT
ajsl-618	45	16	typically	typically	ADV
ajsl-618	45	17	land	land	NOUN
ajsl-618	45	18	and	and	CCONJ
ajsl-618	45	19	slaves	slave	NOUN
ajsl-618	45	20	)	)	PUNCT
ajsl-618	45	21	were	be	AUX
ajsl-618	45	22	all	all	ADV
ajsl-618	45	23	common	common	ADJ
ajsl-618	45	24	.	.	PUNCT
ajsl-618	46	1	practices	practice	NOUN
ajsl-618	46	2	such	such	ADJ
ajsl-618	46	3	as	as	ADP
ajsl-618	46	4	tithing	tithing	NOUN
ajsl-618	46	5	,	,	PUNCT
ajsl-618	46	6	or	or	CCONJ
ajsl-618	46	7	an	an	DET
ajsl-618	46	8	offering	offering	NOUN
ajsl-618	46	9	of	of	ADP
ajsl-618	46	10	first	first	ADJ
ajsl-618	46	11	fruits	fruit	NOUN
ajsl-618	46	12	,	,	PUNCT
ajsl-618	46	13	existed	exist	VERB
ajsl-618	46	14	from	from	ADP
ajsl-618	46	15	ancient	ancient	ADJ
ajsl-618	46	16	times	time	NOUN
ajsl-618	46	17	,	,	PUNCT
ajsl-618	46	18	and	and	CCONJ
ajsl-618	46	19	can	can	AUX
ajsl-618	46	20	be	be	AUX
ajsl-618	46	21	regarded	regard	VERB
ajsl-618	46	22	as	as	ADP
ajsl-618	46	23	a	a	DET
ajsl-618	46	24	precursor	precursor	NOUN
ajsl-618	46	25	of	of	ADP
ajsl-618	46	26	the	the	DET
ajsl-618	46	27	income	income	NOUN
ajsl-618	46	28	tax	tax	NOUN
ajsl-618	46	29	,	,	PUNCT
ajsl-618	46	30	but	but	CCONJ
ajsl-618	46	31	they	they	PRON
ajsl-618	46	32	lacked	lack	VERB
ajsl-618	46	33	precision	precision	NOUN
ajsl-618	46	34	and	and	CCONJ
ajsl-618	46	35	certainly	certainly	ADV
ajsl-618	46	36	were	be	AUX
ajsl-618	46	37	not	not	PART
ajsl-618	46	38	based	base	VERB
ajsl-618	46	39	on	on	ADP
ajsl-618	46	40	a	a	DET
ajsl-618	46	41	concept	concept	NOUN
ajsl-618	46	42	of	of	ADP
ajsl-618	46	43	net	net	ADJ
ajsl-618	46	44	increase	increase	NOUN
ajsl-618	46	45	(	(	PUNCT
ajsl-618	46	46	i.	i.	NOUN
ajsl-618	46	47	a.	a.	NOUN
ajsl-618	46	48	ayua,1996	ayua,1996	PROPN
ajsl-618	46	49	)	)	PUNCT
ajsl-618	46	50	.	.	PUNCT
ajsl-618	47	1	the	the	DET
ajsl-618	47	2	first	first	ADJ
ajsl-618	47	3	income	income	NOUN
ajsl-618	47	4	tax	tax	NOUN
ajsl-618	47	5	payment	payment	NOUN
ajsl-618	47	6	was	be	AUX
ajsl-618	47	7	recorded	record	VERB
ajsl-618	47	8	in	in	ADP
ajsl-618	47	9	egypt(a	egypt(a	PROPN
ajsl-618	47	10	.sanni	.sanni	SYM
ajsl-618	47	11	,	,	PUNCT
ajsl-618	47	12	2019	2019	NUM
ajsl-618	47	13	)	)	PUNCT
ajsl-618	47	14	.	.	PUNCT
ajsl-618	48	1	in	in	ADP
ajsl-618	48	2	the	the	DET
ajsl-618	48	3	early	early	ADJ
ajsl-618	48	4	days	day	NOUN
ajsl-618	48	5	of	of	ADP
ajsl-618	48	6	the	the	DET
ajsl-618	48	7	roman	roman	PROPN
ajsl-618	48	8	republic	republic	NOUN
ajsl-618	48	9	,	,	PUNCT
ajsl-618	48	10	public	public	ADJ
ajsl-618	48	11	taxes	taxis	NOUN
ajsl-618	48	12	consisted	consist	VERB
ajsl-618	48	13	of	of	ADP
ajsl-618	48	14	modest	modest	ADJ
ajsl-618	48	15	assessments	assessment	NOUN
ajsl-618	48	16	on	on	ADP
ajsl-618	48	17	owned	own	VERB
ajsl-618	48	18	wealth	wealth	NOUN
ajsl-618	48	19	and	and	CCONJ
ajsl-618	48	20	property	property	NOUN
ajsl-618	48	21	.	.	PUNCT
ajsl-618	49	1	the	the	DET
ajsl-618	49	2	tax	tax	NOUN
ajsl-618	49	3	rate	rate	NOUN
ajsl-618	49	4	under	under	ADP
ajsl-618	49	5	normal	normal	ADJ
ajsl-618	49	6	circumstances	circumstance	NOUN
ajsl-618	49	7	was	be	AUX
ajsl-618	49	8	1	1	NUM
ajsl-618	49	9	%	%	NOUN
ajsl-618	49	10	and	and	CCONJ
ajsl-618	49	11	sometimes	sometimes	ADV
ajsl-618	49	12	would	would	AUX
ajsl-618	49	13	climb	climb	VERB
ajsl-618	49	14	as	as	ADV
ajsl-618	49	15	high	high	ADJ
ajsl-618	49	16	as	as	ADP
ajsl-618	49	17	3	3	NUM
ajsl-618	49	18	%	%	NOUN
ajsl-618	49	19	in	in	ADP
ajsl-618	49	20	situations	situation	NOUN
ajsl-618	49	21	such	such	ADJ
ajsl-618	49	22	as	as	ADP
ajsl-618	49	23	war	war	NOUN
ajsl-618	49	24	.	.	PUNCT
ajsl-618	50	1	these	these	DET
ajsl-618	50	2	modest	modest	ADJ
ajsl-618	50	3	taxes	taxis	NOUN
ajsl-618	50	4	were	be	AUX
ajsl-618	50	5	levied	levy	VERB
ajsl-618	50	6	against	against	ADP
ajsl-618	50	7	land	land	NOUN
ajsl-618	50	8	,	,	PUNCT
ajsl-618	50	9	homes	home	NOUN
ajsl-618	50	10	and	and	CCONJ
ajsl-618	50	11	other	other	ADJ
ajsl-618	50	12	real	real	ADJ
ajsl-618	50	13	estate	estate	NOUN
ajsl-618	50	14	,	,	PUNCT
ajsl-618	50	15	slaves	slave	NOUN
ajsl-618	50	16	,	,	PUNCT
ajsl-618	50	17	animals	animal	NOUN
ajsl-618	50	18	,	,	PUNCT
ajsl-618	50	19	personal	personal	ADJ
ajsl-618	50	20	items	item	NOUN
ajsl-618	50	21	and	and	CCONJ
ajsl-618	50	22	monetary	monetary	ADJ
ajsl-618	50	23	wealth	wealth	NOUN
ajsl-618	50	24	.	.	PUNCT
ajsl-618	51	1	the	the	PRON
ajsl-618	51	2	more	more	ADV
ajsl-618	51	3	a	a	DET
ajsl-618	51	4	person	person	NOUN
ajsl-618	51	5	had	have	VERB
ajsl-618	51	6	in	in	ADP
ajsl-618	51	7	property	property	NOUN
ajsl-618	51	8	,	,	PUNCT
ajsl-618	51	9	the	the	DET
ajsl-618	51	10	more	more	ADJ
ajsl-618	51	11	tax	tax	NOUN
ajsl-618	51	12	they	they	PRON
ajsl-618	51	13	paid	pay	VERB
ajsl-618	51	14	.	.	PUNCT
ajsl-618	52	1	taxes	taxis	NOUN
ajsl-618	52	2	were	be	AUX
ajsl-618	52	3	collected	collect	VERB
ajsl-618	52	4	from	from	ADP
ajsl-618	52	5	individuals	individual	NOUN
ajsl-618	52	6	.	.	PUNCT
ajsl-618	53	1	in	in	ADP
ajsl-618	53	2	the	the	DET
ajsl-618	53	3	year	year	NOUN
ajsl-618	53	4	10	10	NUM
ajsl-618	53	5	ad	ad	NOUN
ajsl-618	53	6	,	,	PUNCT
ajsl-618	53	7	emperor	emperor	NOUN
ajsl-618	53	8	wang	wang	PROPN
ajsl-618	53	9	mang	mang	PROPN
ajsl-618	53	10	of	of	ADP
ajsl-618	53	11	the	the	DET
ajsl-618	53	12	xin	xin	PROPN
ajsl-618	53	13	dynasty	dynasty	PROPN
ajsl-618	53	14	recorded	record	VERB
ajsl-618	53	15	an	an	DET
ajsl-618	53	16	unprecedented	unprecedented	ADJ
ajsl-618	53	17	income	income	NOUN
ajsl-618	53	18	tax	tax	NOUN
ajsl-618	53	19	,	,	PUNCT
ajsl-618	53	20	at	at	ADP
ajsl-618	53	21	the	the	DET
ajsl-618	53	22	rate	rate	NOUN
ajsl-618	53	23	of	of	ADP
ajsl-618	53	24	10	10	NUM
ajsl-618	53	25	percent	percent	NOUN
ajsl-618	53	26	of	of	ADP
ajsl-618	53	27	profits	profit	NOUN
ajsl-618	53	28	,	,	PUNCT
ajsl-618	53	29	for	for	ADP
ajsl-618	53	30	professionals	professional	NOUN
ajsl-618	53	31	and	and	CCONJ
ajsl-618	53	32	skilled	skilled	ADJ
ajsl-618	53	33	labor	labor	NOUN
ajsl-618	53	34	.	.	PUNCT
ajsl-618	54	1	he	he	PRON
ajsl-618	54	2	was	be	AUX
ajsl-618	54	3	overthrown	overthrow	VERB
ajsl-618	54	4	13	13	NUM
ajsl-618	54	5	years	year	NOUN
ajsl-618	54	6	later	later	ADV
ajsl-618	54	7	in	in	ADP
ajsl-618	54	8	23	23	NUM
ajsl-618	54	9	ad	ad	NOUN
ajsl-618	54	10	and	and	CCONJ
ajsl-618	54	11	earlier	early	ADJ
ajsl-618	54	12	policies	policy	NOUN
ajsl-618	54	13	were	be	AUX
ajsl-618	54	14	restored	restore	VERB
ajsl-618	54	15	during	during	ADP
ajsl-618	54	16	the	the	DET
ajsl-618	54	17	re	re	NOUN
ajsl-618	54	18	-	-	VERB
ajsl-618	54	19	established	establish	VERB
ajsl-618	54	20	han	han	PROPN
ajsl-618	54	21	dynasty	dynasty	NOUN
ajsl-618	54	22	which	which	PRON
ajsl-618	54	23	followed	follow	VERB
ajsl-618	54	24	.	.	PUNCT
ajsl-618	55	1	one	one	NUM
ajsl-618	55	2	of	of	ADP
ajsl-618	55	3	the	the	DET
ajsl-618	55	4	first	first	ADJ
ajsl-618	55	5	recorded	record	VERB
ajsl-618	55	6	taxes	taxis	NOUN
ajsl-618	55	7	on	on	ADP
ajsl-618	55	8	income	income	NOUN
ajsl-618	55	9	was	be	AUX
ajsl-618	55	10	the	the	DET
ajsl-618	55	11	saladin	saladin	NOUN
ajsl-618	55	12	tithe	tithe	NOUN
ajsl-618	55	13	introduced	introduce	VERB
ajsl-618	55	14	by	by	ADP
ajsl-618	55	15	henry	henry	PROPN
ajsl-618	55	16	ii	ii	PROPN
ajsl-618	55	17	in	in	ADP
ajsl-618	55	18	1188	1188	NUM
ajsl-618	55	19	to	to	PART
ajsl-618	55	20	raise	raise	VERB
ajsl-618	55	21	money	money	NOUN
ajsl-618	55	22	for	for	ADP
ajsl-618	55	23	the	the	DET
ajsl-618	55	24	third	third	ADJ
ajsl-618	55	25	crusade	crusade	NOUN
ajsl-618	55	26	.	.	PUNCT
ajsl-618	56	1	the	the	DET
ajsl-618	56	2	tithe	tithe	NOUN
ajsl-618	56	3	demanded	demand	VERB
ajsl-618	56	4	that	that	SCONJ
ajsl-618	56	5	each	each	DET
ajsl-618	56	6	layperson	layperson	NOUN
ajsl-618	56	7	in	in	ADP
ajsl-618	56	8	england	england	PROPN
ajsl-618	56	9	and	and	CCONJ
ajsl-618	56	10	wales	wales	PROPN
ajsl-618	56	11	be	be	AUX
ajsl-618	56	12	taxed	tax	VERB
ajsl-618	56	13	one	one	NUM
ajsl-618	56	14	tenth	tenth	NOUN
ajsl-618	56	15	of	of	ADP
ajsl-618	56	16	their	their	PRON
ajsl-618	56	17	personal	personal	ADJ
ajsl-618	56	18	income	income	NOUN
ajsl-618	56	19	and	and	CCONJ
ajsl-618	56	20	moveable	moveable	ADJ
ajsl-618	56	21	property	property	NOUN
ajsl-618	56	22	.	.	PUNCT
ajsl-618	57	1	the	the	DET
ajsl-618	57	2	inception	inception	ADJ
ajsl-618	57	3	date	date	NOUN
ajsl-618	57	4	of	of	ADP
ajsl-618	57	5	the	the	DET
ajsl-618	57	6	modern	modern	ADJ
ajsl-618	57	7	income	income	NOUN
ajsl-618	57	8	tax	tax	NOUN
ajsl-618	57	9	is	be	AUX
ajsl-618	57	10	typically	typically	ADV
ajsl-618	57	11	accepted	accept	VERB
ajsl-618	57	12	as	as	ADP
ajsl-618	57	13	1799	1799	NUM
ajsl-618	57	14	,	,	PUNCT
ajsl-618	57	15	at	at	ADP
ajsl-618	57	16	the	the	DET
ajsl-618	57	17	suggestion	suggestion	NOUN
ajsl-618	57	18	of	of	ADP
ajsl-618	57	19	henry	henry	PROPN
ajsl-618	57	20	beeke	beeke	PROPN
ajsl-618	57	21	,	,	PUNCT
ajsl-618	57	22	the	the	DET
ajsl-618	57	23	future	future	ADJ
ajsl-618	57	24	dean	dean	NOUN
ajsl-618	57	25	of	of	ADP
ajsl-618	57	26	bristol(clark	bristol(clark	PROPN
ajsl-618	57	27	,	,	PUNCT
ajsl-618	57	28	2019	2019	NUM
ajsl-618	57	29	)	)	PUNCT
ajsl-618	57	30	.	.	PUNCT
ajsl-618	58	1	this	this	DET
ajsl-618	58	2	income	income	NOUN
ajsl-618	58	3	tax	tax	NOUN
ajsl-618	58	4	was	be	AUX
ajsl-618	58	5	introduced	introduce	VERB
ajsl-618	58	6	into	into	ADP
ajsl-618	58	7	great	great	ADJ
ajsl-618	58	8	britain	britain	PROPN
ajsl-618	58	9	by	by	ADP
ajsl-618	58	10	prime	prime	PROPN
ajsl-618	58	11	minister	minister	PROPN
ajsl-618	58	12	william	william	PROPN
ajsl-618	58	13	pitt	pitt	PROPN
ajsl-618	58	14	the	the	DET
ajsl-618	58	15	younger	young	ADJ
ajsl-618	58	16	in	in	ADP
ajsl-618	58	17	his	his	PRON
ajsl-618	58	18	budget	budget	NOUN
ajsl-618	58	19	of	of	ADP
ajsl-618	58	20	december	december	PROPN
ajsl-618	58	21	1798	1798	NUM
ajsl-618	58	22	,	,	PUNCT
ajsl-618	58	23	to	to	PART
ajsl-618	58	24	pay	pay	VERB
ajsl-618	58	25	for	for	ADP
ajsl-618	58	26	weapons	weapon	NOUN
ajsl-618	58	27	and	and	CCONJ
ajsl-618	58	28	equipment	equipment	NOUN
ajsl-618	58	29	for	for	ADP
ajsl-618	58	30	the	the	DET
ajsl-618	58	31	french	french	ADJ
ajsl-618	58	32	revolutionary	revolutionary	ADJ
ajsl-618	58	33	war	war	NOUN
ajsl-618	58	34	.	.	PUNCT
ajsl-618	59	1	pitt	pitt	PROPN
ajsl-618	59	2	’s	’s	PART
ajsl-618	59	3	new	new	ADJ
ajsl-618	59	4	graduated	graduate	VERB
ajsl-618	59	5	(	(	PUNCT
ajsl-618	59	6	progressive	progressive	ADJ
ajsl-618	59	7	)	)	PUNCT
ajsl-618	59	8	income	income	NOUN
ajsl-618	59	9	tax	tax	NOUN
ajsl-618	59	10	began	begin	VERB
ajsl-618	59	11	at	at	ADP
ajsl-618	59	12	a	a	DET
ajsl-618	59	13	levy	levy	NOUN
ajsl-618	59	14	of	of	ADP
ajsl-618	59	15	2	2	NUM
ajsl-618	59	16	old	old	ADJ
ajsl-618	59	17	pence	penny	NOUN
ajsl-618	59	18	in	in	ADP
ajsl-618	59	19	the	the	DET
ajsl-618	59	20	pound	pound	NOUN
ajsl-618	59	21	(	(	PUNCT
ajsl-618	59	22	1/120	1/120	NUM
ajsl-618	59	23	)	)	PUNCT
ajsl-618	59	24	on	on	ADP
ajsl-618	59	25	incomes	income	NOUN
ajsl-618	59	26	over	over	ADP
ajsl-618	59	27	£	£	SYM
ajsl-618	59	28	60	60	NUM
ajsl-618	59	29	(	(	PUNCT
ajsl-618	59	30	equivalent	equivalent	ADJ
ajsl-618	59	31	to	to	ADP
ajsl-618	59	32	£	£	SYM
ajsl-618	59	33	6,200	6,200	NUM
ajsl-618	59	34	in	in	ADP
ajsl-618	59	35	2018	2018	NUM
ajsl-618	59	36	)	)	PUNCT
ajsl-618	59	37	and	and	CCONJ
ajsl-618	59	38	increased	increase	VERB
ajsl-618	59	39	up	up	ADP
ajsl-618	59	40	to	to	ADP
ajsl-618	59	41	a	a	DET
ajsl-618	59	42	maximum	maximum	NOUN
ajsl-618	59	43	of	of	ADP
ajsl-618	59	44	2	2	NUM
ajsl-618	59	45	shillings	shilling	NOUN
ajsl-618	59	46	in	in	ADP
ajsl-618	59	47	the	the	DET
ajsl-618	59	48	pound	pound	NOUN
ajsl-618	59	49	(	(	PUNCT
ajsl-618	59	50	10	10	NUM
ajsl-618	59	51	%	%	NOUN
ajsl-618	59	52	)	)	PUNCT
ajsl-618	59	53	on	on	ADP
ajsl-618	59	54	incomes	income	NOUN
ajsl-618	59	55	of	of	ADP
ajsl-618	59	56	over	over	ADP
ajsl-618	59	57	£	£	SYM
ajsl-618	59	58	200	200	NUM
ajsl-618	59	59	.	.	PUNCT
ajsl-618	60	1	pitt	pitt	PROPN
ajsl-618	60	2	hoped	hope	VERB
ajsl-618	60	3	that	that	SCONJ
ajsl-618	60	4	the	the	DET
ajsl-618	60	5	new	new	ADJ
ajsl-618	60	6	income	income	NOUN
ajsl-618	60	7	tax	tax	NOUN
ajsl-618	60	8	would	would	AUX
ajsl-618	60	9	raise	raise	VERB
ajsl-618	60	10	£	£	SYM
ajsl-618	60	11	10	10	NUM
ajsl-618	60	12	million	million	NUM
ajsl-618	60	13	a	a	DET
ajsl-618	60	14	year	year	NOUN
ajsl-618	60	15	,	,	PUNCT
ajsl-618	60	16	but	but	CCONJ
ajsl-618	60	17	actual	actual	ADJ
ajsl-618	60	18	receipts	receipt	NOUN
ajsl-618	60	19	for	for	ADP
ajsl-618	60	20	1799	1799	NUM
ajsl-618	60	21	totalled	total	VERB
ajsl-618	60	22	only	only	ADV
ajsl-618	60	23	a	a	DET
ajsl-618	60	24	little	little	ADJ
ajsl-618	60	25	over	over	ADP
ajsl-618	60	26	£	£	SYM
ajsl-618	60	27	6	6	NUM
ajsl-618	60	28	million	million	NUM
ajsl-618	60	29	.	.	PUNCT
ajsl-618	61	1	(	(	PUNCT
ajsl-618	61	2	,	,	PUNCT
ajsl-618	61	3	2019	2019	NUM
ajsl-618	61	4	)	)	PUNCT
ajsl-618	62	1	pitt	pitt	PROPN
ajsl-618	62	2	’s	’s	PART
ajsl-618	62	3	income	income	NOUN
ajsl-618	62	4	tax	tax	NOUN
ajsl-618	62	5	was	be	AUX
ajsl-618	62	6	levied	levy	VERB
ajsl-618	62	7	from	from	ADP
ajsl-618	62	8	1799	1799	NUM
ajsl-618	62	9	to	to	ADP
ajsl-618	62	10	1802	1802	NUM
ajsl-618	62	11	,	,	PUNCT
ajsl-618	62	12	when	when	SCONJ
ajsl-618	62	13	it	it	PRON
ajsl-618	62	14	was	be	AUX
ajsl-618	62	15	abolished	abolish	VERB
ajsl-618	62	16	by	by	ADP
ajsl-618	62	17	henry	henry	PROPN
ajsl-618	62	18	addington	addington	PROPN
ajsl-618	62	19	during	during	ADP
ajsl-618	62	20	the	the	DET
ajsl-618	62	21	peace	peace	NOUN
ajsl-618	62	22	of	of	ADP
ajsl-618	62	23	amiens	amiens	PROPN
ajsl-618	62	24	.	.	PUNCT
ajsl-618	63	1	addington	addington	PROPN
ajsl-618	63	2	had	have	AUX
ajsl-618	63	3	taken	take	VERB
ajsl-618	63	4	over	over	ADP
ajsl-618	63	5	as	as	ADP
ajsl-618	63	6	prime	prime	ADJ
ajsl-618	63	7	minister	minister	NOUN
ajsl-618	63	8	in	in	ADP
ajsl-618	63	9	1801	1801	NUM
ajsl-618	63	10	,	,	PUNCT
ajsl-618	63	11	after	after	ADP
ajsl-618	63	12	pitt	pitt	PROPN
ajsl-618	63	13	’s	’s	PART
ajsl-618	63	14	resignation	resignation	NOUN
ajsl-618	63	15	over	over	ADP
ajsl-618	63	16	catholic	catholic	PROPN
ajsl-618	63	17	emancipation	emancipation	PROPN
ajsl-618	63	18	.	.	PUNCT
ajsl-618	64	1	the	the	DET
ajsl-618	64	2	income	income	NOUN
ajsl-618	64	3	tax	tax	NOUN
ajsl-618	64	4	was	be	AUX
ajsl-618	64	5	reintroduced	reintroduce	VERB
ajsl-618	64	6	by	by	ADP
ajsl-618	64	7	addington	addington	PROPN
ajsl-618	64	8	in	in	ADP
ajsl-618	64	9	1803	1803	NUM
ajsl-618	64	10	when	when	SCONJ
ajsl-618	64	11	hostilities	hostility	NOUN
ajsl-618	64	12	with	with	ADP
ajsl-618	64	13	france	france	PROPN
ajsl-618	64	14	recommenced	recommence	VERB
ajsl-618	64	15	,	,	PUNCT
ajsl-618	64	16	but	but	CCONJ
ajsl-618	64	17	it	it	PRON
ajsl-618	64	18	was	be	AUX
ajsl-618	64	19	again	again	ADV
ajsl-618	64	20	abolished	abolish	VERB
ajsl-618	64	21	in	in	ADP
ajsl-618	64	22	1816	1816	NUM
ajsl-618	64	23	,	,	PUNCT
ajsl-618	64	24	one	one	NUM
ajsl-618	64	25	year	year	NOUN
ajsl-618	64	26	after	after	ADP
ajsl-618	64	27	the	the	DET
ajsl-618	64	28	battle	battle	NOUN
ajsl-618	64	29	of	of	ADP
ajsl-618	64	30	waterloo	waterloo	PROPN
ajsl-618	64	31	.	.	PUNCT
ajsl-618	65	1	opponents	opponent	NOUN
ajsl-618	65	2	of	of	ADP
ajsl-618	65	3	the	the	DET
ajsl-618	65	4	tax	tax	NOUN
ajsl-618	65	5	,	,	PUNCT
ajsl-618	65	6	who	who	PRON
ajsl-618	65	7	thought	think	VERB
ajsl-618	65	8	it	it	PRON
ajsl-618	65	9	should	should	AUX
ajsl-618	65	10	only	only	ADV
ajsl-618	65	11	be	be	AUX
ajsl-618	65	12	used	use	VERB
ajsl-618	65	13	to	to	PART
ajsl-618	65	14	finance	finance	VERB
ajsl-618	65	15	wars	war	NOUN
ajsl-618	65	16	,	,	PUNCT
ajsl-618	65	17	wanted	want	VERB
ajsl-618	65	18	all	all	DET
ajsl-618	65	19	records	record	NOUN
ajsl-618	65	20	of	of	ADP
ajsl-618	65	21	the	the	DET
ajsl-618	65	22	tax	tax	NOUN
ajsl-618	65	23	destroyed	destroy	VERB
ajsl-618	65	24	along	along	ADP
ajsl-618	65	25	with	with	ADP
ajsl-618	65	26	its	its	PRON
ajsl-618	65	27	repeal	repeal	NOUN
ajsl-618	65	28	.	.	PUNCT
ajsl-618	66	1	records	record	NOUN
ajsl-618	66	2	were	be	AUX
ajsl-618	66	3	publicly	publicly	ADV
ajsl-618	66	4	burned	burn	VERB
ajsl-618	66	5	by	by	ADP
ajsl-618	66	6	the	the	DET
ajsl-618	66	7	chancellor	chancellor	PROPN
ajsl-618	66	8	of	of	ADP
ajsl-618	66	9	the	the	DET
ajsl-618	66	10	exchequer	exchequer	NOUN
ajsl-618	66	11	,	,	PUNCT
ajsl-618	66	12	but	but	CCONJ
ajsl-618	66	13	copies	copy	NOUN
ajsl-618	66	14	were	be	AUX
ajsl-618	66	15	retained	retain	VERB
ajsl-618	66	16	in	in	ADP
ajsl-618	66	17	the	the	DET
ajsl-618	66	18	basement	basement	NOUN
ajsl-618	66	19	of	of	ADP
ajsl-618	66	20	the	the	DET
ajsl-618	66	21	tax	tax	NOUN
ajsl-618	66	22	court	court	NOUN
ajsl-618	66	23	(	(	PUNCT
ajsl-618	66	24	c.	c.	PROPN
ajsl-618	66	25	adams	adams	PROPN
ajsl-618	66	26	,	,	PUNCT
ajsl-618	66	27	2003	2003	NUM
ajsl-618	66	28	)	)	PUNCT
ajsl-618	66	29	.	.	PUNCT
ajsl-618	67	1	in	in	ADP
ajsl-618	67	2	the	the	DET
ajsl-618	67	3	united	united	ADJ
ajsl-618	67	4	kingdom	kingdom	NOUN
ajsl-618	67	5	of	of	ADP
ajsl-618	67	6	great	great	ADJ
ajsl-618	67	7	britain	britain	PROPN
ajsl-618	67	8	and	and	CCONJ
ajsl-618	67	9	ireland	ireland	PROPN
ajsl-618	67	10	,	,	PUNCT
ajsl-618	67	11	income	income	NOUN
ajsl-618	67	12	tax	tax	NOUN
ajsl-618	67	13	was	be	AUX
ajsl-618	67	14	reintroduced	reintroduce	VERB
ajsl-618	67	15	by	by	ADP
ajsl-618	67	16	sir	sir	PROPN
ajsl-618	67	17	robert	robert	PROPN
ajsl-618	67	18	peel	peel	PROPN
ajsl-618	67	19	by	by	ADP
ajsl-618	67	20	the	the	DET
ajsl-618	67	21	income	income	NOUN
ajsl-618	67	22	tax	tax	PROPN
ajsl-618	67	23	act	act	PROPN
ajsl-618	67	24	1842	1842	NUM
ajsl-618	67	25	.	.	PUNCT
ajsl-618	68	1	peel	peel	NOUN
ajsl-618	68	2	,	,	PUNCT
ajsl-618	68	3	as	as	ADP
ajsl-618	68	4	a	a	DET
ajsl-618	68	5	conservative	conservative	NOUN
ajsl-618	68	6	,	,	PUNCT
ajsl-618	68	7	had	have	AUX
ajsl-618	68	8	opposed	oppose	VERB
ajsl-618	68	9	income	income	NOUN
ajsl-618	68	10	tax	tax	NOUN
ajsl-618	68	11	in	in	ADP
ajsl-618	68	12	the	the	DET
ajsl-618	68	13	1841	1841	NUM
ajsl-618	68	14	general	general	ADJ
ajsl-618	68	15	election	election	NOUN
ajsl-618	68	16	,	,	PUNCT
ajsl-618	68	17	but	but	CCONJ
ajsl-618	68	18	a	a	DET
ajsl-618	68	19	growing	grow	VERB
ajsl-618	68	20	budget	budget	NOUN
ajsl-618	68	21	deficit	deficit	NOUN
ajsl-618	68	22	required	require	VERB
ajsl-618	68	23	a	a	DET
ajsl-618	68	24	new	new	ADJ
ajsl-618	68	25	source	source	NOUN
ajsl-618	68	26	of	of	ADP
ajsl-618	68	27	funds	fund	NOUN
ajsl-618	68	28	.	.	PUNCT
ajsl-618	69	1	the	the	DET
ajsl-618	69	2	new	new	ADJ
ajsl-618	69	3	income	income	NOUN
ajsl-618	69	4	tax	tax	NOUN
ajsl-618	69	5	,	,	PUNCT
ajsl-618	69	6	based	base	VERB
ajsl-618	69	7	on	on	ADP
ajsl-618	69	8	addington	addington	PROPN
ajsl-618	69	9	’s	’s	PART
ajsl-618	69	10	model	model	NOUN
ajsl-618	69	11	,	,	PUNCT
ajsl-618	69	12	was	be	AUX
ajsl-618	69	13	imposed	impose	VERB
ajsl-618	69	14	on	on	ADP
ajsl-618	69	15	incomes	income	NOUN
ajsl-618	69	16	above	above	ADP
ajsl-618	69	17	£	£	SYM
ajsl-618	69	18	150	150	NUM
ajsl-618	69	19	(	(	PUNCT
ajsl-618	69	20	equivalent	equivalent	ADJ
ajsl-618	69	21	to	to	ADP
ajsl-618	69	22	£	£	SYM
ajsl-618	69	23	13,870	13,870	NUM
ajsl-618	69	24	in	in	ADP
ajsl-618	69	25	2018	2018	NUM
ajsl-618	69	26	)	)	PUNCT
ajsl-618	70	1	(	(	PUNCT
ajsl-618	70	2	a	a	DET
ajsl-618	70	3	b	b	X
ajsl-618	70	4	steven	steven	PROPN
ajsl-618	70	5	,	,	PUNCT
ajsl-618	70	6	2011	2011	NUM
ajsl-618	70	7	)	)	PUNCT
ajsl-618	70	8	.	.	PUNCT
ajsl-618	71	1	although	although	SCONJ
ajsl-618	71	2	this	this	DET
ajsl-618	71	3	measure	measure	NOUN
ajsl-618	71	4	was	be	AUX
ajsl-618	71	5	initially	initially	ADV
ajsl-618	71	6	intended	intend	VERB
ajsl-618	71	7	to	to	PART
ajsl-618	71	8	be	be	AUX
ajsl-618	71	9	temporary	temporary	ADJ
ajsl-618	71	10	,	,	PUNCT
ajsl-618	71	11	it	it	PRON
ajsl-618	71	12	soon	soon	ADV
ajsl-618	71	13	became	become	VERB
ajsl-618	71	14	a	a	DET
ajsl-618	71	15	fixture	fixture	NOUN
ajsl-618	71	16	of	of	ADP
ajsl-618	71	17	the	the	DET
ajsl-618	71	18	british	british	ADJ
ajsl-618	71	19	taxation	taxation	NOUN
ajsl-618	71	20	system	system	NOUN
ajsl-618	71	21	.	.	PUNCT
ajsl-618	72	1	a	a	DET
ajsl-618	72	2	committee	committee	NOUN
ajsl-618	72	3	was	be	AUX
ajsl-618	72	4	formed	form	VERB
ajsl-618	72	5	in	in	ADP
ajsl-618	72	6	1851	1851	NUM
ajsl-618	72	7	under	under	ADP
ajsl-618	72	8	joseph	joseph	PROPN
ajsl-618	72	9	hume	hume	PROPN
ajsl-618	72	10	to	to	PART
ajsl-618	72	11	investigate	investigate	VERB
ajsl-618	72	12	the	the	DET
ajsl-618	72	13	matter	matter	NOUN
ajsl-618	72	14	,	,	PUNCT
ajsl-618	72	15	but	but	CCONJ
ajsl-618	72	16	failed	fail	VERB
ajsl-618	72	17	to	to	PART
ajsl-618	72	18	reach	reach	VERB
ajsl-618	72	19	a	a	DET
ajsl-618	72	20	clear	clear	ADJ
ajsl-618	72	21	recommendation	recommendation	NOUN
ajsl-618	72	22	.	.	PUNCT
ajsl-618	73	1	despite	despite	SCONJ
ajsl-618	73	2	the	the	DET
ajsl-618	73	3	vociferous	vociferous	ADJ
ajsl-618	73	4	objection	objection	NOUN
ajsl-618	73	5	,	,	PUNCT
ajsl-618	73	6	william	william	PROPN
ajsl-618	73	7	gladstone	gladstone	PROPN
ajsl-618	73	8	,	,	PUNCT
ajsl-618	73	9	chancellor	chancellor	PROPN
ajsl-618	73	10	of	of	ADP
ajsl-618	73	11	the	the	DET
ajsl-618	73	12	exchequer	exchequer	NOUN
ajsl-618	73	13	from	from	ADP
ajsl-618	73	14	1852	1852	NUM
ajsl-618	73	15	,	,	PUNCT
ajsl-618	73	16	kept	keep	VERB
ajsl-618	73	17	the	the	DET
ajsl-618	73	18	progressive	progressive	ADJ
ajsl-618	73	19	income	income	NOUN
ajsl-618	73	20	tax	tax	NOUN
ajsl-618	73	21	,	,	PUNCT
ajsl-618	73	22	and	and	CCONJ
ajsl-618	73	23	extended	extend	VERB
ajsl-618	73	24	it	it	PRON
ajsl-618	73	25	to	to	PART
ajsl-618	73	26	cover	cover	VERB
ajsl-618	73	27	the	the	DET
ajsl-618	73	28	costs	cost	NOUN
ajsl-618	73	29	of	of	ADP
ajsl-618	73	30	the	the	DET
ajsl-618	73	31	crimean	crimean	PROPN
ajsl-618	73	32	war	war	NOUN
ajsl-618	73	33	.	.	PUNCT
ajsl-618	74	1	by	by	ADP
ajsl-618	74	2	the	the	DET
ajsl-618	74	3	1860s	1860	NOUN
ajsl-618	74	4	,	,	PUNCT
ajsl-618	74	5	the	the	DET
ajsl-618	74	6	progressive	progressive	ADJ
ajsl-618	74	7	tax	tax	NOUN
ajsl-618	74	8	had	have	AUX
ajsl-618	74	9	become	become	VERB
ajsl-618	74	10	a	a	DET
ajsl-618	74	11	grudgingly	grudgingly	ADV
ajsl-618	74	12	accepted	accept	VERB
ajsl-618	74	13	element	element	NOUN
ajsl-618	74	14	of	of	ADP
ajsl-618	74	15	the	the	DET
ajsl-618	74	16	english	english	ADJ
ajsl-618	74	17	fiscal	fiscal	ADJ
ajsl-618	74	18	system	system	NOUN
ajsl-618	74	19	.	.	PUNCT
ajsl-618	75	1	the	the	DET
ajsl-618	75	2	united	united	PROPN
ajsl-618	75	3	state	state	PROPN
ajsl-618	75	4	(	(	PUNCT
ajsl-618	75	5	us	us	PROPN
ajsl-618	75	6	)	)	PUNCT
ajsl-618	75	7	federal	federal	ADJ
ajsl-618	75	8	government	government	NOUN
ajsl-618	75	9	imposed	impose	VERB
ajsl-618	75	10	the	the	DET
ajsl-618	75	11	first	first	ADJ
ajsl-618	75	12	personal	personal	ADJ
ajsl-618	75	13	income	income	NOUN
ajsl-618	75	14	tax	tax	NOUN
ajsl-618	75	15	on	on	ADP
ajsl-618	75	16	august	august	PROPN
ajsl-618	75	17	5	5	NUM
ajsl-618	75	18	,	,	PUNCT
ajsl-618	75	19	1861	1861	NUM
ajsl-618	75	20	,	,	PUNCT
ajsl-618	75	21	to	to	PART
ajsl-618	75	22	help	help	AUX
ajsl-618	75	23	pay	pay	VERB
ajsl-618	75	24	for	for	ADP
ajsl-618	75	25	its	its	PRON
ajsl-618	75	26	war	war	NOUN
ajsl-618	75	27	effort	effort	NOUN
ajsl-618	75	28	in	in	ADP
ajsl-618	75	29	the	the	DET
ajsl-618	75	30	american	american	ADJ
ajsl-618	75	31	civil	civil	ADJ
ajsl-618	75	32	war	war	NOUN
ajsl-618	75	33	(	(	PUNCT
ajsl-618	75	34	3	3	NUM
ajsl-618	75	35	%	%	NOUN
ajsl-618	75	36	of	of	ADP
ajsl-618	75	37	all	all	DET
ajsl-618	75	38	incomes	income	NOUN
ajsl-618	75	39	over	over	ADP
ajsl-618	75	40	us$800	us$800	NOUN
ajsl-618	75	41	)	)	PUNCT
ajsl-618	75	42	(	(	PUNCT
ajsl-618	75	43	equivalent	equivalent	ADJ
ajsl-618	75	44	to	to	ADP
ajsl-618	75	45	$	$	SYM
ajsl-618	75	46	22,300	22,300	NUM
ajsl-618	75	47	in	in	ADP
ajsl-618	75	48	2018	2018	NUM
ajsl-618	75	49	)	)	PUNCT
ajsl-618	75	50	(	(	PUNCT
ajsl-618	75	51	s	s	NOUN
ajsl-618	75	52	pollack	pollack	NOUN
ajsl-618	75	53	,	,	PUNCT
ajsl-618	75	54	2016	2016	NUM
ajsl-618	75	55	)	)	PUNCT
ajsl-618	75	56	.	.	PUNCT
ajsl-618	76	1	this	this	DET
ajsl-618	76	2	tax	tax	NOUN
ajsl-618	76	3	was	be	AUX
ajsl-618	76	4	repealed	repeal	VERB
ajsl-618	76	5	and	and	CCONJ
ajsl-618	76	6	replaced	replace	VERB
ajsl-618	76	7	by	by	ADP
ajsl-618	76	8	another	another	DET
ajsl-618	76	9	income	income	NOUN
ajsl-618	76	10	tax	tax	NOUN
ajsl-618	76	11	in	in	ADP
ajsl-618	76	12	1862	1862	NUM
ajsl-618	76	13	.	.	PUNCT
ajsl-618	77	1	it	it	PRON
ajsl-618	77	2	was	be	AUX
ajsl-618	77	3	only	only	ADV
ajsl-618	77	4	in	in	ADP
ajsl-618	77	5	1894	1894	NUM
ajsl-618	77	6	that	that	SCONJ
ajsl-618	77	7	the	the	DET
ajsl-618	77	8	first	first	ADJ
ajsl-618	77	9	peacetime	peacetime	NOUN
ajsl-618	77	10	income	income	NOUN
ajsl-618	77	11	tax	tax	NOUN
ajsl-618	77	12	was	be	AUX
ajsl-618	77	13	passed	pass	VERB
ajsl-618	77	14	through	through	ADP
ajsl-618	77	15	the	the	DET
ajsl-618	77	16	wilsongorman	wilsongorman	NOUN
ajsl-618	77	17	tariff	tariff	NOUN
ajsl-618	77	18	.	.	PUNCT
ajsl-618	78	1	the	the	DET
ajsl-618	78	2	rate	rate	NOUN
ajsl-618	78	3	was	be	AUX
ajsl-618	78	4	2	2	NUM
ajsl-618	78	5	%	%	NOUN
ajsl-618	78	6	on	on	ADP
ajsl-618	78	7	income	income	NOUN
ajsl-618	78	8	over	over	ADP
ajsl-618	78	9	$	$	SYM
ajsl-618	78	10	4000	4000	NUM
ajsl-618	78	11	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	VERB
ajsl-618	78	12	pa	pa	NOUN
ajsl-618	78	13	ge	ge	PROPN
ajsl-618	78	14	11	11	NUM
ajsl-618	78	15	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	78	16	am	am	NOUN
ajsl-618	78	17	.	.	PUNCT
ajsl-618	79	1	j.	j.	PROPN
ajsl-618	79	2	soc	soc	PROPN
ajsl-618	79	3	.	.	PUNCT
ajsl-618	80	1	l.	l.	PROPN
ajsl-618	80	2	1(1	1(1	NUM
ajsl-618	80	3	)	)	PUNCT
ajsl-618	80	4	9	9	NUM
ajsl-618	80	5	-	-	SYM
ajsl-618	80	6	16	16	NUM
ajsl-618	80	7	,	,	PUNCT
ajsl-618	80	8	2022	2022	NUM
ajsl-618	80	9	(	(	PUNCT
ajsl-618	80	10	equivalent	equivalent	ADJ
ajsl-618	80	11	to	to	ADP
ajsl-618	80	12	$	$	SYM
ajsl-618	80	13	116,000	116,000	NUM
ajsl-618	80	14	in	in	ADP
ajsl-618	80	15	2018	2018	NUM
ajsl-618	80	16	)	)	PUNCT
ajsl-618	80	17	,	,	PUNCT
ajsl-618	80	18	which	which	PRON
ajsl-618	80	19	meant	mean	VERB
ajsl-618	80	20	fewer	few	ADJ
ajsl-618	80	21	than	than	ADP
ajsl-618	80	22	10	10	NUM
ajsl-618	80	23	%	%	NOUN
ajsl-618	80	24	of	of	ADP
ajsl-618	80	25	households	household	NOUN
ajsl-618	80	26	would	would	AUX
ajsl-618	80	27	pay	pay	VERB
ajsl-618	80	28	any	any	DET
ajsl-618	80	29	(	(	PUNCT
ajsl-618	80	30	s.	s.	PROPN
ajsl-618	80	31	pollack	pollack	PROPN
ajsl-618	80	32	,	,	PUNCT
ajsl-618	80	33	2014	2014	NUM
ajsl-618	80	34	)	)	PUNCT
ajsl-618	80	35	.	.	PUNCT
ajsl-618	81	1	the	the	DET
ajsl-618	81	2	purpose	purpose	NOUN
ajsl-618	81	3	of	of	ADP
ajsl-618	81	4	the	the	DET
ajsl-618	81	5	income	income	NOUN
ajsl-618	81	6	tax	tax	NOUN
ajsl-618	81	7	was	be	AUX
ajsl-618	81	8	to	to	PART
ajsl-618	81	9	make	make	VERB
ajsl-618	81	10	up	up	ADP
ajsl-618	81	11	for	for	ADP
ajsl-618	81	12	revenue	revenue	NOUN
ajsl-618	81	13	that	that	PRON
ajsl-618	81	14	would	would	AUX
ajsl-618	81	15	be	be	AUX
ajsl-618	81	16	lost	lose	VERB
ajsl-618	81	17	by	by	ADP
ajsl-618	81	18	tariff	tariff	NOUN
ajsl-618	81	19	reductions	reduction	NOUN
ajsl-618	81	20	.	.	PUNCT
ajsl-618	82	1	the	the	DET
ajsl-618	82	2	us	us	PROPN
ajsl-618	82	3	supreme	supreme	PROPN
ajsl-618	82	4	court	court	PROPN
ajsl-618	82	5	ruled	rule	VERB
ajsl-618	82	6	that	that	SCONJ
ajsl-618	82	7	the	the	DET
ajsl-618	82	8	income	income	NOUN
ajsl-618	82	9	tax	tax	NOUN
ajsl-618	82	10	was	be	AUX
ajsl-618	82	11	unconstitutional	unconstitutional	ADJ
ajsl-618	82	12	,	,	PUNCT
ajsl-618	82	13	the	the	DET
ajsl-618	82	14	10th	10th	ADJ
ajsl-618	82	15	amendment	amendment	NOUN
ajsl-618	82	16	forbids	forbid	VERB
ajsl-618	82	17	any	any	DET
ajsl-618	82	18	power	power	NOUN
ajsl-618	82	19	not	not	PART
ajsl-618	82	20	expressed	express	VERB
ajsl-618	82	21	in	in	ADP
ajsl-618	82	22	the	the	DET
ajsl-618	82	23	us	us	PROPN
ajsl-618	82	24	constitution	constitution	NOUN
ajsl-618	82	25	,	,	PUNCT
ajsl-618	82	26	and	and	CCONJ
ajsl-618	82	27	there	there	PRON
ajsl-618	82	28	being	be	AUX
ajsl-618	82	29	no	no	DET
ajsl-618	82	30	power	power	NOUN
ajsl-618	82	31	to	to	PART
ajsl-618	82	32	impose	impose	VERB
ajsl-618	82	33	any	any	DET
ajsl-618	82	34	other	other	ADJ
ajsl-618	82	35	than	than	ADP
ajsl-618	82	36	a	a	DET
ajsl-618	82	37	direct	direct	ADJ
ajsl-618	82	38	tax	tax	NOUN
ajsl-618	82	39	by	by	ADP
ajsl-618	82	40	apportionment	apportionment	NOUN
ajsl-618	82	41	.	.	PUNCT
ajsl-618	83	1	in	in	ADP
ajsl-618	83	2	1913	1913	NUM
ajsl-618	83	3	,	,	PUNCT
ajsl-618	83	4	the	the	DET
ajsl-618	83	5	sixteenth	sixteenth	ADJ
ajsl-618	83	6	amendment	amendment	NOUN
ajsl-618	83	7	to	to	ADP
ajsl-618	83	8	the	the	DET
ajsl-618	83	9	united	united	PROPN
ajsl-618	83	10	states	states	PROPN
ajsl-618	83	11	constitution	constitution	PROPN
ajsl-618	83	12	made	make	VERB
ajsl-618	83	13	the	the	DET
ajsl-618	83	14	income	income	NOUN
ajsl-618	83	15	tax	tax	NOUN
ajsl-618	83	16	a	a	DET
ajsl-618	83	17	permanent	permanent	ADJ
ajsl-618	83	18	fixture	fixture	NOUN
ajsl-618	83	19	in	in	ADP
ajsl-618	83	20	the	the	DET
ajsl-618	83	21	u.s	u.s	PROPN
ajsl-618	83	22	.	.	PROPN
ajsl-618	83	23	tax	tax	NOUN
ajsl-618	83	24	system	system	NOUN
ajsl-618	83	25	.	.	PUNCT
ajsl-618	84	1	in	in	ADP
ajsl-618	84	2	fiscal	fiscal	ADJ
ajsl-618	84	3	year	year	NOUN
ajsl-618	84	4	1918	1918	NUM
ajsl-618	84	5	,	,	PUNCT
ajsl-618	84	6	annual	annual	ADJ
ajsl-618	84	7	internal	internal	ADJ
ajsl-618	84	8	revenue	revenue	NOUN
ajsl-618	84	9	collections	collection	NOUN
ajsl-618	84	10	for	for	ADP
ajsl-618	84	11	the	the	DET
ajsl-618	84	12	first	first	ADJ
ajsl-618	84	13	time	time	NOUN
ajsl-618	84	14	passed	pass	VERB
ajsl-618	84	15	the	the	DET
ajsl-618	84	16	billiondollar	billiondollar	ADJ
ajsl-618	84	17	mark	mark	NOUN
ajsl-618	84	18	,	,	PUNCT
ajsl-618	84	19	rising	rise	VERB
ajsl-618	84	20	to	to	ADP
ajsl-618	84	21	$	$	SYM
ajsl-618	84	22	5.4	5.4	NUM
ajsl-618	84	23	billion	billion	NUM
ajsl-618	84	24	by	by	ADP
ajsl-618	84	25	1920	1920	NUM
ajsl-618	84	26	(	(	PUNCT
ajsl-618	84	27	a.	a.	NOUN
ajsl-618	84	28	young	young	PROPN
ajsl-618	84	29	,	,	PUNCT
ajsl-618	84	30	2007	2007	NUM
ajsl-618	84	31	)	)	PUNCT
ajsl-618	84	32	.	.	PUNCT
ajsl-618	85	1	the	the	DET
ajsl-618	85	2	amount	amount	NOUN
ajsl-618	85	3	of	of	ADP
ajsl-618	85	4	income	income	NOUN
ajsl-618	85	5	collected	collect	VERB
ajsl-618	85	6	via	via	ADP
ajsl-618	85	7	income	income	NOUN
ajsl-618	85	8	tax	tax	NOUN
ajsl-618	85	9	has	have	AUX
ajsl-618	85	10	varied	vary	VERB
ajsl-618	85	11	dramatically	dramatically	ADV
ajsl-618	85	12	,	,	PUNCT
ajsl-618	85	13	from	from	ADP
ajsl-618	85	14	1	1	NUM
ajsl-618	85	15	%	%	NOUN
ajsl-618	85	16	in	in	ADP
ajsl-618	85	17	the	the	DET
ajsl-618	85	18	early	early	ADJ
ajsl-618	85	19	days	day	NOUN
ajsl-618	85	20	of	of	ADP
ajsl-618	85	21	us	us	PROPN
ajsl-618	85	22	income	income	NOUN
ajsl-618	85	23	tax	tax	NOUN
ajsl-618	85	24	to	to	ADP
ajsl-618	85	25	taxation	taxation	NOUN
ajsl-618	85	26	rates	rate	NOUN
ajsl-618	85	27	of	of	ADP
ajsl-618	85	28	over	over	ADP
ajsl-618	85	29	90	90	NUM
ajsl-618	85	30	%	%	NOUN
ajsl-618	85	31	during	during	ADP
ajsl-618	85	32	world	world	NOUN
ajsl-618	85	33	war	war	NOUN
ajsl-618	85	34	2	2	NUM
ajsl-618	85	35	.	.	PUNCT
ajsl-618	86	1	while	while	SCONJ
ajsl-618	86	2	tax	tax	NOUN
ajsl-618	86	3	rules	rule	NOUN
ajsl-618	86	4	vary	vary	VERB
ajsl-618	86	5	widely	widely	ADV
ajsl-618	86	6	,	,	PUNCT
ajsl-618	86	7	there	there	PRON
ajsl-618	86	8	are	be	VERB
ajsl-618	86	9	certain	certain	ADJ
ajsl-618	86	10	basic	basic	ADJ
ajsl-618	86	11	principles	principle	NOUN
ajsl-618	86	12	common	common	ADJ
ajsl-618	86	13	to	to	ADP
ajsl-618	86	14	most	most	ADJ
ajsl-618	86	15	income	income	NOUN
ajsl-618	86	16	tax	tax	NOUN
ajsl-618	86	17	systems	system	NOUN
ajsl-618	86	18	around	around	ADP
ajsl-618	86	19	the	the	DET
ajsl-618	86	20	world	world	NOUN
ajsl-618	86	21	,	,	PUNCT
ajsl-618	86	22	whether	whether	SCONJ
ajsl-618	86	23	in	in	ADP
ajsl-618	86	24	china	china	PROPN
ajsl-618	86	25	,	,	PUNCT
ajsl-618	86	26	canada	canada	PROPN
ajsl-618	86	27	,	,	PUNCT
ajsl-618	86	28	germany	germany	PROPN
ajsl-618	86	29	,	,	PUNCT
ajsl-618	86	30	united	united	ADJ
ajsl-618	86	31	kingdom	kingdom	PROPN
ajsl-618	86	32	and	and	CCONJ
ajsl-618	86	33	so	so	ADV
ajsl-618	86	34	on	on	ADV
ajsl-618	86	35	.	.	PUNCT
ajsl-618	87	1	individuals	individual	NOUN
ajsl-618	87	2	are	be	AUX
ajsl-618	87	3	often	often	ADV
ajsl-618	87	4	taxed	tax	VERB
ajsl-618	87	5	at	at	ADP
ajsl-618	87	6	different	different	ADJ
ajsl-618	87	7	rates	rate	NOUN
ajsl-618	87	8	than	than	ADP
ajsl-618	87	9	corporations	corporation	NOUN
ajsl-618	87	10	.	.	PUNCT
ajsl-618	88	1	individuals	individual	NOUN
ajsl-618	88	2	include	include	VERB
ajsl-618	88	3	only	only	ADV
ajsl-618	88	4	human	human	ADJ
ajsl-618	88	5	beings	being	NOUN
ajsl-618	88	6	.	.	PUNCT
ajsl-618	89	1	tax	tax	NOUN
ajsl-618	89	2	systems	system	NOUN
ajsl-618	89	3	in	in	ADP
ajsl-618	89	4	countries	country	NOUN
ajsl-618	89	5	other	other	ADJ
ajsl-618	89	6	than	than	ADP
ajsl-618	89	7	the	the	DET
ajsl-618	89	8	united	united	PROPN
ajsl-618	89	9	state	state	PROPN
ajsl-618	89	10	of	of	ADP
ajsl-618	89	11	america	america	PROPN
ajsl-618	89	12	treat	treat	VERB
ajsl-618	89	13	an	an	DET
ajsl-618	89	14	entity	entity	NOUN
ajsl-618	89	15	as	as	ADP
ajsl-618	89	16	a	a	DET
ajsl-618	89	17	corporation	corporation	NOUN
ajsl-618	89	18	only	only	ADV
ajsl-618	89	19	if	if	SCONJ
ajsl-618	89	20	it	it	PRON
ajsl-618	89	21	is	be	AUX
ajsl-618	89	22	legally	legally	ADV
ajsl-618	89	23	organized	organize	VERB
ajsl-618	89	24	as	as	ADP
ajsl-618	89	25	a	a	DET
ajsl-618	89	26	corporation	corporation	NOUN
ajsl-618	89	27	.	.	PUNCT
ajsl-618	90	1	estates	estate	NOUN
ajsl-618	90	2	and	and	CCONJ
ajsl-618	90	3	trusts	trust	NOUN
ajsl-618	90	4	are	be	AUX
ajsl-618	90	5	usually	usually	ADV
ajsl-618	90	6	subject	subject	ADJ
ajsl-618	90	7	to	to	ADP
ajsl-618	90	8	special	special	ADJ
ajsl-618	90	9	tax	tax	NOUN
ajsl-618	90	10	provisions	provision	NOUN
ajsl-618	90	11	.	.	PUNCT
ajsl-618	91	1	other	other	ADJ
ajsl-618	91	2	taxable	taxable	ADJ
ajsl-618	91	3	entities	entity	NOUN
ajsl-618	91	4	are	be	AUX
ajsl-618	91	5	generally	generally	ADV
ajsl-618	91	6	treated	treat	VERB
ajsl-618	91	7	as	as	ADP
ajsl-618	91	8	partnerships	partnership	NOUN
ajsl-618	91	9	.	.	PUNCT
ajsl-618	92	1	in	in	ADP
ajsl-618	92	2	the	the	DET
ajsl-618	92	3	us	us	PROPN
ajsl-618	92	4	,	,	PUNCT
ajsl-618	92	5	many	many	ADJ
ajsl-618	92	6	kinds	kind	NOUN
ajsl-618	92	7	of	of	ADP
ajsl-618	92	8	entities	entity	NOUN
ajsl-618	92	9	may	may	AUX
ajsl-618	92	10	elect	elect	VERB
ajsl-618	92	11	to	to	PART
ajsl-618	92	12	be	be	AUX
ajsl-618	92	13	treated	treat	VERB
ajsl-618	92	14	as	as	ADP
ajsl-618	92	15	a	a	DET
ajsl-618	92	16	corporation	corporation	NOUN
ajsl-618	92	17	or	or	CCONJ
ajsl-618	92	18	a	a	DET
ajsl-618	92	19	partnership	partnership	NOUN
ajsl-618	92	20	.	.	PUNCT
ajsl-618	93	1	partners	partner	NOUN
ajsl-618	93	2	of	of	ADP
ajsl-618	93	3	partnerships	partnership	NOUN
ajsl-618	93	4	are	be	AUX
ajsl-618	93	5	treated	treat	VERB
ajsl-618	93	6	as	as	ADP
ajsl-618	93	7	having	have	VERB
ajsl-618	93	8	income	income	NOUN
ajsl-618	93	9	,	,	PUNCT
ajsl-618	93	10	deductions	deduction	NOUN
ajsl-618	93	11	,	,	PUNCT
ajsl-618	93	12	and	and	CCONJ
ajsl-618	93	13	credits	credit	NOUN
ajsl-618	93	14	equal	equal	ADJ
ajsl-618	93	15	to	to	ADP
ajsl-618	93	16	their	their	PRON
ajsl-618	93	17	shares	share	NOUN
ajsl-618	93	18	of	of	ADP
ajsl-618	93	19	such	such	ADJ
ajsl-618	93	20	partnership	partnership	NOUN
ajsl-618	93	21	items	item	NOUN
ajsl-618	93	22	.	.	PUNCT
ajsl-618	94	1	separate	separate	ADJ
ajsl-618	94	2	taxes	taxis	NOUN
ajsl-618	94	3	are	be	AUX
ajsl-618	94	4	assessed	assess	VERB
ajsl-618	94	5	against	against	ADP
ajsl-618	94	6	each	each	DET
ajsl-618	94	7	taxpayer	taxpayer	NOUN
ajsl-618	94	8	meeting	meet	VERB
ajsl-618	94	9	certain	certain	ADJ
ajsl-618	94	10	minimum	minimum	ADJ
ajsl-618	94	11	criteria	criterion	NOUN
ajsl-618	94	12	.	.	PUNCT
ajsl-618	95	1	many	many	ADJ
ajsl-618	95	2	systems	system	NOUN
ajsl-618	95	3	allow	allow	VERB
ajsl-618	95	4	married	married	ADJ
ajsl-618	95	5	individuals	individual	NOUN
ajsl-618	95	6	to	to	PART
ajsl-618	95	7	request	request	VERB
ajsl-618	95	8	joint	joint	ADJ
ajsl-618	95	9	assessment	assessment	NOUN
ajsl-618	95	10	.	.	PUNCT
ajsl-618	96	1	many	many	ADJ
ajsl-618	96	2	systems	system	NOUN
ajsl-618	96	3	allow	allow	VERB
ajsl-618	96	4	controlled	control	VERB
ajsl-618	96	5	groups	group	NOUN
ajsl-618	96	6	of	of	ADP
ajsl-618	96	7	locally	locally	ADV
ajsl-618	96	8	organized	organize	VERB
ajsl-618	96	9	corporations	corporation	NOUN
ajsl-618	96	10	to	to	PART
ajsl-618	96	11	be	be	AUX
ajsl-618	96	12	jointly	jointly	ADV
ajsl-618	96	13	assessed	assess	VERB
ajsl-618	96	14	.	.	PUNCT
ajsl-618	97	1	tax	tax	NOUN
ajsl-618	97	2	rates	rate	NOUN
ajsl-618	97	3	vary	vary	VERB
ajsl-618	97	4	widely	widely	ADV
ajsl-618	97	5	.	.	PUNCT
ajsl-618	98	1	some	some	DET
ajsl-618	98	2	systems	system	NOUN
ajsl-618	98	3	impose	impose	VERB
ajsl-618	98	4	higher	high	ADJ
ajsl-618	98	5	rates	rate	NOUN
ajsl-618	98	6	on	on	ADP
ajsl-618	98	7	higher	high	ADJ
ajsl-618	98	8	amounts	amount	NOUN
ajsl-618	98	9	of	of	ADP
ajsl-618	98	10	income	income	NOUN
ajsl-618	98	11	.	.	PUNCT
ajsl-618	99	1	example	example	NOUN
ajsl-618	99	2	:	:	PUNCT
ajsl-618	99	3	elbonia	elbonia	PROPN
ajsl-618	99	4	taxes	taxis	NOUN
ajsl-618	99	5	income	income	VERB
ajsl-618	99	6	below	below	ADP
ajsl-618	99	7	e.10	e.10	PROPN
ajsl-618	99	8	,	,	PUNCT
ajsl-618	99	9	000	000	NUM
ajsl-618	99	10	at	at	ADP
ajsl-618	99	11	20	20	NUM
ajsl-618	99	12	%	%	NOUN
ajsl-618	99	13	and	and	CCONJ
ajsl-618	99	14	other	other	ADJ
ajsl-618	99	15	income	income	NOUN
ajsl-618	99	16	at	at	ADP
ajsl-618	99	17	30	30	NUM
ajsl-618	99	18	%	%	NOUN
ajsl-618	99	19	.	.	PUNCT
ajsl-618	100	1	tax	tax	NOUN
ajsl-618	100	2	rates	rate	NOUN
ajsl-618	100	3	schedules	schedule	NOUN
ajsl-618	100	4	may	may	AUX
ajsl-618	100	5	vary	vary	VERB
ajsl-618	100	6	for	for	ADP
ajsl-618	100	7	individuals	individual	NOUN
ajsl-618	100	8	based	base	VERB
ajsl-618	100	9	on	on	ADP
ajsl-618	100	10	marital	marital	ADJ
ajsl-618	100	11	status	status	NOUN
ajsl-618	100	12	(	(	PUNCT
ajsl-618	100	13	p.	p.	NOUN
ajsl-618	100	14	thomas	thomas	PROPN
ajsl-618	100	15	,	,	PUNCT
ajsl-618	100	16	2018	2018	NUM
ajsl-618	100	17	)	)	PUNCT
ajsl-618	100	18	.	.	PUNCT
ajsl-618	101	1	residents	resident	NOUN
ajsl-618	101	2	are	be	AUX
ajsl-618	101	3	generally	generally	ADV
ajsl-618	101	4	taxed	tax	VERB
ajsl-618	101	5	differently	differently	ADV
ajsl-618	101	6	from	from	ADP
ajsl-618	101	7	non	non	NOUN
ajsl-618	101	8	-	-	NOUN
ajsl-618	101	9	residents	resident	NOUN
ajsl-618	101	10	.	.	PUNCT
ajsl-618	102	1	few	few	ADJ
ajsl-618	102	2	jurisdictions	jurisdiction	NOUN
ajsl-618	102	3	tax	tax	VERB
ajsl-618	102	4	non	non	NOUN
ajsl-618	102	5	-	-	NOUN
ajsl-618	102	6	residents	resident	NOUN
ajsl-618	102	7	other	other	ADJ
ajsl-618	102	8	than	than	ADP
ajsl-618	102	9	on	on	ADP
ajsl-618	102	10	specific	specific	ADJ
ajsl-618	102	11	types	type	NOUN
ajsl-618	102	12	of	of	ADP
ajsl-618	102	13	income	income	NOUN
ajsl-618	102	14	earned	earn	VERB
ajsl-618	102	15	within	within	ADP
ajsl-618	102	16	the	the	DET
ajsl-618	102	17	jurisdiction	jurisdiction	NOUN
ajsl-618	102	18	.	.	PUNCT
ajsl-618	103	1	a	a	DET
ajsl-618	103	2	very	very	ADV
ajsl-618	103	3	few	few	ADJ
ajsl-618	103	4	countries	country	NOUN
ajsl-618	103	5	(	(	PUNCT
ajsl-618	103	6	notably	notably	ADV
ajsl-618	103	7	singapore	singapore	PROPN
ajsl-618	103	8	and	and	CCONJ
ajsl-618	103	9	hong	hong	PROPN
ajsl-618	103	10	kong	kong	PROPN
ajsl-618	103	11	)	)	PUNCT
ajsl-618	103	12	tax	tax	NOUN
ajsl-618	103	13	residents	resident	NOUN
ajsl-618	103	14	only	only	ADV
ajsl-618	103	15	on	on	ADP
ajsl-618	103	16	income	income	NOUN
ajsl-618	103	17	earned	earn	VERB
ajsl-618	103	18	in	in	ADP
ajsl-618	103	19	or	or	CCONJ
ajsl-618	103	20	remitted	remit	VERB
ajsl-618	103	21	to	to	ADP
ajsl-618	103	22	the	the	DET
ajsl-618	103	23	country	country	NOUN
ajsl-618	103	24	.	.	PUNCT
ajsl-618	104	1	residence	residence	NOUN
ajsl-618	104	2	is	be	AUX
ajsl-618	104	3	often	often	ADV
ajsl-618	104	4	defined	define	VERB
ajsl-618	104	5	for	for	ADP
ajsl-618	104	6	individuals	individual	NOUN
ajsl-618	104	7	as	as	ADP
ajsl-618	104	8	presence	presence	NOUN
ajsl-618	104	9	in	in	ADP
ajsl-618	104	10	the	the	DET
ajsl-618	104	11	country	country	NOUN
ajsl-618	104	12	for	for	ADP
ajsl-618	104	13	more	more	ADJ
ajsl-618	104	14	than	than	ADP
ajsl-618	104	15	183	183	NUM
ajsl-618	104	16	days	day	NOUN
ajsl-618	104	17	.	.	PUNCT
ajsl-618	105	1	most	most	ADJ
ajsl-618	105	2	countries	country	NOUN
ajsl-618	105	3	base	base	NOUN
ajsl-618	105	4	residence	residence	NOUN
ajsl-618	105	5	of	of	ADP
ajsl-618	105	6	entities	entity	NOUN
ajsl-618	105	7	on	on	ADP
ajsl-618	105	8	either	either	DET
ajsl-618	105	9	place	place	NOUN
ajsl-618	105	10	of	of	ADP
ajsl-618	105	11	organization	organization	NOUN
ajsl-618	105	12	or	or	CCONJ
ajsl-618	105	13	place	place	NOUN
ajsl-618	105	14	of	of	ADP
ajsl-618	105	15	management	management	NOUN
ajsl-618	105	16	and	and	CCONJ
ajsl-618	105	17	control	control	NOUN
ajsl-618	105	18	.	.	PUNCT
ajsl-618	106	1	the	the	DET
ajsl-618	106	2	united	united	PROPN
ajsl-618	106	3	kingdom	kingdom	PROPN
ajsl-618	106	4	has	have	VERB
ajsl-618	106	5	three	three	NUM
ajsl-618	106	6	levels	level	NOUN
ajsl-618	106	7	of	of	ADP
ajsl-618	106	8	residence	residence	NOUN
ajsl-618	106	9	.	.	PUNCT
ajsl-618	107	1	most	most	ADJ
ajsl-618	107	2	systems	system	NOUN
ajsl-618	107	3	define	define	VERB
ajsl-618	107	4	income	income	NOUN
ajsl-618	107	5	subject	subject	ADJ
ajsl-618	107	6	to	to	ADP
ajsl-618	107	7	tax	tax	NOUN
ajsl-618	107	8	broadly	broadly	ADV
ajsl-618	107	9	for	for	ADP
ajsl-618	107	10	residents	resident	NOUN
ajsl-618	107	11	,	,	PUNCT
ajsl-618	107	12	but	but	CCONJ
ajsl-618	107	13	tax	tax	NOUN
ajsl-618	107	14	non	non	NOUN
ajsl-618	107	15	-	-	NOUN
ajsl-618	107	16	residents	resident	NOUN
ajsl-618	107	17	only	only	ADV
ajsl-618	107	18	on	on	ADP
ajsl-618	107	19	specific	specific	ADJ
ajsl-618	107	20	types	type	NOUN
ajsl-618	107	21	of	of	ADP
ajsl-618	107	22	income	income	NOUN
ajsl-618	107	23	.	.	PUNCT
ajsl-618	108	1	what	what	PRON
ajsl-618	108	2	is	be	AUX
ajsl-618	108	3	included	include	VERB
ajsl-618	108	4	in	in	ADP
ajsl-618	108	5	income	income	NOUN
ajsl-618	108	6	for	for	ADP
ajsl-618	108	7	individuals	individual	NOUN
ajsl-618	108	8	may	may	AUX
ajsl-618	108	9	differ	differ	VERB
ajsl-618	108	10	from	from	ADP
ajsl-618	108	11	what	what	PRON
ajsl-618	108	12	is	be	AUX
ajsl-618	108	13	included	include	VERB
ajsl-618	108	14	for	for	ADP
ajsl-618	108	15	entities	entity	NOUN
ajsl-618	108	16	.	.	PUNCT
ajsl-618	109	1	the	the	DET
ajsl-618	109	2	timing	timing	NOUN
ajsl-618	109	3	of	of	ADP
ajsl-618	109	4	recognizing	recognize	VERB
ajsl-618	109	5	income	income	NOUN
ajsl-618	109	6	may	may	AUX
ajsl-618	109	7	differ	differ	VERB
ajsl-618	109	8	by	by	ADP
ajsl-618	109	9	type	type	NOUN
ajsl-618	109	10	of	of	ADP
ajsl-618	109	11	taxpayer	taxpayer	NOUN
ajsl-618	109	12	or	or	CCONJ
ajsl-618	109	13	type	type	NOUN
ajsl-618	109	14	of	of	ADP
ajsl-618	109	15	income	income	NOUN
ajsl-618	109	16	.	.	PUNCT
ajsl-618	110	1	income	income	NOUN
ajsl-618	110	2	generally	generally	ADV
ajsl-618	110	3	includes	include	VERB
ajsl-618	110	4	most	most	ADJ
ajsl-618	110	5	types	type	NOUN
ajsl-618	110	6	of	of	ADP
ajsl-618	110	7	receipts	receipt	NOUN
ajsl-618	110	8	that	that	PRON
ajsl-618	110	9	enrich	enrich	VERB
ajsl-618	110	10	the	the	DET
ajsl-618	110	11	taxpayer	taxpayer	NOUN
ajsl-618	110	12	,	,	PUNCT
ajsl-618	110	13	including	include	VERB
ajsl-618	110	14	compensation	compensation	NOUN
ajsl-618	110	15	for	for	ADP
ajsl-618	110	16	services	service	NOUN
ajsl-618	110	17	,	,	PUNCT
ajsl-618	110	18	gain	gain	NOUN
ajsl-618	110	19	from	from	ADP
ajsl-618	110	20	sale	sale	NOUN
ajsl-618	110	21	of	of	ADP
ajsl-618	110	22	goods	good	NOUN
ajsl-618	110	23	or	or	CCONJ
ajsl-618	110	24	other	other	ADJ
ajsl-618	110	25	property	property	NOUN
ajsl-618	110	26	,	,	PUNCT
ajsl-618	110	27	interest	interest	NOUN
ajsl-618	110	28	,	,	PUNCT
ajsl-618	110	29	dividends	dividend	NOUN
ajsl-618	110	30	,	,	PUNCT
ajsl-618	110	31	rents	rent	NOUN
ajsl-618	110	32	,	,	PUNCT
ajsl-618	110	33	royalties	royalty	NOUN
ajsl-618	110	34	,	,	PUNCT
ajsl-618	110	35	annuities	annuity	NOUN
ajsl-618	110	36	,	,	PUNCT
ajsl-618	110	37	pensions	pension	NOUN
ajsl-618	110	38	,	,	PUNCT
ajsl-618	110	39	and	and	CCONJ
ajsl-618	110	40	all	all	DET
ajsl-618	110	41	manner	manner	NOUN
ajsl-618	110	42	of	of	ADP
ajsl-618	110	43	other	other	ADJ
ajsl-618	110	44	items	item	NOUN
ajsl-618	110	45	(	(	PUNCT
ajsl-618	110	46	r.	r.	PROPN
ajsl-618	110	47	chun	chun	PROPN
ajsl-618	110	48	,	,	PUNCT
ajsl-618	110	49	2019	2019	NUM
ajsl-618	110	50	)	)	PUNCT
ajsl-618	110	51	.	.	PUNCT
ajsl-618	111	1	many	many	ADJ
ajsl-618	111	2	systems	system	NOUN
ajsl-618	111	3	exclude	exclude	VERB
ajsl-618	111	4	from	from	ADP
ajsl-618	111	5	income	income	NOUN
ajsl-618	111	6	part	part	NOUN
ajsl-618	111	7	or	or	CCONJ
ajsl-618	111	8	all	all	PRON
ajsl-618	111	9	of	of	ADP
ajsl-618	111	10	superannuation	superannuation	NOUN
ajsl-618	111	11	or	or	CCONJ
ajsl-618	111	12	other	other	ADJ
ajsl-618	111	13	national	national	ADJ
ajsl-618	111	14	retirement	retirement	NOUN
ajsl-618	111	15	plan	plan	NOUN
ajsl-618	111	16	payments	payment	NOUN
ajsl-618	111	17	.	.	PUNCT
ajsl-618	112	1	most	most	ADJ
ajsl-618	112	2	tax	tax	NOUN
ajsl-618	112	3	systems	system	NOUN
ajsl-618	112	4	exclude	exclude	VERB
ajsl-618	112	5	from	from	ADP
ajsl-618	112	6	income	income	NOUN
ajsl-618	112	7	health	health	PROPN
ajsl-618	112	8	care	care	NOUN
ajsl-618	112	9	benefits	benefit	NOUN
ajsl-618	112	10	provided	provide	VERB
ajsl-618	112	11	by	by	ADP
ajsl-618	112	12	employers	employer	NOUN
ajsl-618	112	13	or	or	CCONJ
ajsl-618	112	14	under	under	ADP
ajsl-618	112	15	national	national	ADJ
ajsl-618	112	16	insurance	insurance	NOUN
ajsl-618	112	17	systems	system	NOUN
ajsl-618	112	18	.	.	PUNCT
ajsl-618	113	1	only	only	ADV
ajsl-618	113	2	net	net	ADJ
ajsl-618	113	3	income	income	NOUN
ajsl-618	113	4	from	from	ADP
ajsl-618	113	5	business	business	NOUN
ajsl-618	113	6	activities	activity	NOUN
ajsl-618	113	7	,	,	PUNCT
ajsl-618	113	8	whether	whether	SCONJ
ajsl-618	113	9	conducted	conduct	VERB
ajsl-618	113	10	by	by	ADP
ajsl-618	113	11	individuals	individual	NOUN
ajsl-618	113	12	or	or	CCONJ
ajsl-618	113	13	entities	entity	NOUN
ajsl-618	113	14	is	be	AUX
ajsl-618	113	15	taxable	taxable	ADJ
ajsl-618	113	16	,	,	PUNCT
ajsl-618	113	17	with	with	ADP
ajsl-618	113	18	few	few	ADJ
ajsl-618	113	19	exceptions	exception	NOUN
ajsl-618	113	20	.	.	PUNCT
ajsl-618	114	1	many	many	ADJ
ajsl-618	114	2	countries	country	NOUN
ajsl-618	114	3	require	require	VERB
ajsl-618	114	4	business	business	NOUN
ajsl-618	114	5	enterprises	enterprise	NOUN
ajsl-618	114	6	to	to	PART
ajsl-618	114	7	prepare	prepare	VERB
ajsl-618	114	8	financial	financial	ADJ
ajsl-618	114	9	statements	statement	NOUN
ajsl-618	114	10	which	which	PRON
ajsl-618	114	11	must	must	AUX
ajsl-618	114	12	be	be	AUX
ajsl-618	114	13	audited	audit	VERB
ajsl-618	114	14	.	.	PUNCT
ajsl-618	115	1	tax	tax	NOUN
ajsl-618	115	2	systems	system	NOUN
ajsl-618	115	3	in	in	ADP
ajsl-618	115	4	those	those	DET
ajsl-618	115	5	countries	country	NOUN
ajsl-618	115	6	often	often	ADV
ajsl-618	115	7	define	define	VERB
ajsl-618	115	8	taxable	taxable	ADJ
ajsl-618	115	9	income	income	NOUN
ajsl-618	115	10	as	as	ADP
ajsl-618	115	11	income	income	NOUN
ajsl-618	115	12	per	per	ADP
ajsl-618	115	13	those	those	DET
ajsl-618	115	14	financial	financial	ADJ
ajsl-618	115	15	statements	statement	NOUN
ajsl-618	115	16	with	with	ADP
ajsl-618	115	17	few	few	ADJ
ajsl-618	115	18	,	,	PUNCT
ajsl-618	115	19	if	if	SCONJ
ajsl-618	115	20	any	any	PRON
ajsl-618	115	21	,	,	PUNCT
ajsl-618	115	22	adjustments	adjustment	NOUN
ajsl-618	115	23	.	.	PUNCT
ajsl-618	116	1	a	a	DET
ajsl-618	116	2	few	few	ADJ
ajsl-618	116	3	jurisdictions	jurisdiction	NOUN
ajsl-618	116	4	compute	compute	VERB
ajsl-618	116	5	net	net	ADJ
ajsl-618	116	6	income	income	NOUN
ajsl-618	116	7	as	as	ADP
ajsl-618	116	8	a	a	DET
ajsl-618	116	9	fixed	fixed	ADJ
ajsl-618	116	10	percentage	percentage	NOUN
ajsl-618	116	11	of	of	ADP
ajsl-618	116	12	gross	gross	ADJ
ajsl-618	116	13	revenues	revenue	NOUN
ajsl-618	116	14	for	for	ADP
ajsl-618	116	15	some	some	DET
ajsl-618	116	16	types	type	NOUN
ajsl-618	116	17	of	of	ADP
ajsl-618	116	18	businesses	business	NOUN
ajsl-618	116	19	,	,	PUNCT
ajsl-618	116	20	particularly	particularly	ADV
ajsl-618	116	21	branches	branch	NOUN
ajsl-618	116	22	of	of	ADP
ajsl-618	116	23	non	non	NOUN
ajsl-618	116	24	-	-	NOUN
ajsl-618	116	25	residents	resident	NOUN
ajsl-618	116	26	.	.	PUNCT
ajsl-618	117	1	nearly	nearly	ADV
ajsl-618	117	2	all	all	DET
ajsl-618	117	3	systems	system	NOUN
ajsl-618	117	4	permit	permit	VERB
ajsl-618	117	5	residents	resident	NOUN
ajsl-618	117	6	a	a	DET
ajsl-618	117	7	credit	credit	NOUN
ajsl-618	117	8	for	for	ADP
ajsl-618	117	9	income	income	NOUN
ajsl-618	117	10	taxes	taxis	NOUN
ajsl-618	117	11	paid	pay	VERB
ajsl-618	117	12	to	to	ADP
ajsl-618	117	13	other	other	ADJ
ajsl-618	117	14	jurisdictions	jurisdiction	NOUN
ajsl-618	117	15	of	of	ADP
ajsl-618	117	16	the	the	DET
ajsl-618	117	17	same	same	ADJ
ajsl-618	117	18	sort	sort	NOUN
ajsl-618	117	19	.	.	PUNCT
ajsl-618	118	1	thus	thus	ADV
ajsl-618	118	2	,	,	PUNCT
ajsl-618	118	3	a	a	DET
ajsl-618	118	4	credit	credit	NOUN
ajsl-618	118	5	is	be	AUX
ajsl-618	118	6	allowed	allow	VERB
ajsl-618	118	7	at	at	ADP
ajsl-618	118	8	the	the	DET
ajsl-618	118	9	national	national	ADJ
ajsl-618	118	10	level	level	NOUN
ajsl-618	118	11	for	for	ADP
ajsl-618	118	12	income	income	NOUN
ajsl-618	118	13	taxes	taxis	NOUN
ajsl-618	118	14	paid	pay	VERB
ajsl-618	118	15	to	to	ADP
ajsl-618	118	16	other	other	ADJ
ajsl-618	118	17	countries	country	NOUN
ajsl-618	118	18	.	.	PUNCT
ajsl-618	119	1	many	many	ADJ
ajsl-618	119	2	income	income	NOUN
ajsl-618	119	3	tax	tax	NOUN
ajsl-618	119	4	systems	system	NOUN
ajsl-618	119	5	permit	permit	VERB
ajsl-618	119	6	other	other	ADJ
ajsl-618	119	7	credits	credit	NOUN
ajsl-618	119	8	of	of	ADP
ajsl-618	119	9	various	various	ADJ
ajsl-618	119	10	sorts	sort	NOUN
ajsl-618	119	11	,	,	PUNCT
ajsl-618	119	12	and	and	CCONJ
ajsl-618	119	13	such	such	ADJ
ajsl-618	119	14	credits	credit	NOUN
ajsl-618	119	15	are	be	AUX
ajsl-618	119	16	often	often	ADV
ajsl-618	119	17	unique	unique	ADJ
ajsl-618	119	18	to	to	ADP
ajsl-618	119	19	the	the	DET
ajsl-618	119	20	jurisdiction	jurisdiction	NOUN
ajsl-618	119	21	.	.	PUNCT
ajsl-618	120	1	some	some	DET
ajsl-618	120	2	jurisdictions	jurisdiction	NOUN
ajsl-618	120	3	,	,	PUNCT
ajsl-618	120	4	particularly	particularly	ADV
ajsl-618	120	5	the	the	DET
ajsl-618	120	6	united	united	PROPN
ajsl-618	120	7	states	states	PROPN
ajsl-618	120	8	and	and	CCONJ
ajsl-618	120	9	many	many	ADJ
ajsl-618	120	10	of	of	ADP
ajsl-618	120	11	its	its	PRON
ajsl-618	120	12	states	state	NOUN
ajsl-618	120	13	and	and	CCONJ
ajsl-618	120	14	switzerland	switzerland	PROPN
ajsl-618	120	15	,	,	PUNCT
ajsl-618	120	16	impose	impose	VERB
ajsl-618	120	17	the	the	DET
ajsl-618	120	18	higher	high	ADJ
ajsl-618	120	19	of	of	ADP
ajsl-618	120	20	regular	regular	ADJ
ajsl-618	120	21	income	income	NOUN
ajsl-618	120	22	tax	tax	NOUN
ajsl-618	120	23	or	or	CCONJ
ajsl-618	120	24	an	an	DET
ajsl-618	120	25	alternative	alternative	ADJ
ajsl-618	120	26	tax	tax	NOUN
ajsl-618	120	27	.	.	PUNCT
ajsl-618	121	1	switzerland	switzerland	PROPN
ajsl-618	121	2	and	and	CCONJ
ajsl-618	121	3	u.s	u.s	PROPN
ajsl-618	121	4	.	.	PROPN
ajsl-618	121	5	states	state	NOUN
ajsl-618	121	6	generally	generally	ADV
ajsl-618	121	7	impose	impose	VERB
ajsl-618	121	8	such	such	ADJ
ajsl-618	121	9	tax	tax	NOUN
ajsl-618	121	10	only	only	ADV
ajsl-618	121	11	on	on	ADP
ajsl-618	121	12	corporations	corporation	NOUN
ajsl-618	121	13	and	and	CCONJ
ajsl-618	121	14	base	base	VERB
ajsl-618	121	15	it	it	PRON
ajsl-618	121	16	on	on	ADP
ajsl-618	121	17	capital	capital	NOUN
ajsl-618	121	18	or	or	CCONJ
ajsl-618	121	19	a	a	DET
ajsl-618	121	20	similar	similar	ADJ
ajsl-618	121	21	measure	measure	NOUN
ajsl-618	121	22	.	.	PUNCT
ajsl-618	122	1	personal	personal	ADJ
ajsl-618	122	2	income	income	NOUN
ajsl-618	122	3	tax	tax	NOUN
ajsl-618	122	4	is	be	AUX
ajsl-618	122	5	generally	generally	ADV
ajsl-618	122	6	collected	collect	VERB
ajsl-618	122	7	in	in	ADP
ajsl-618	122	8	one	one	NUM
ajsl-618	122	9	of	of	ADP
ajsl-618	122	10	two	two	NUM
ajsl-618	122	11	ways	way	NOUN
ajsl-618	122	12	:	:	PUNCT
ajsl-618	122	13	through	through	ADP
ajsl-618	122	14	withholding	withholding	NOUN
ajsl-618	122	15	of	of	ADP
ajsl-618	122	16	tax	tax	NOUN
ajsl-618	122	17	at	at	ADP
ajsl-618	122	18	source	source	NOUN
ajsl-618	122	19	and/	and/	NOUN
ajsl-618	122	20	or	or	CCONJ
ajsl-618	122	21	through	through	ADP
ajsl-618	122	22	payments	payment	NOUN
ajsl-618	122	23	directly	directly	ADV
ajsl-618	122	24	by	by	ADP
ajsl-618	122	25	taxpayers	taxpayer	NOUN
ajsl-618	122	26	.	.	PUNCT
ajsl-618	123	1	nearly	nearly	ADV
ajsl-618	123	2	all	all	DET
ajsl-618	123	3	jurisdictions	jurisdiction	NOUN
ajsl-618	123	4	require	require	VERB
ajsl-618	123	5	those	those	PRON
ajsl-618	123	6	paying	pay	VERB
ajsl-618	123	7	employees	employee	NOUN
ajsl-618	123	8	or	or	CCONJ
ajsl-618	123	9	nonresidents	nonresident	NOUN
ajsl-618	123	10	to	to	PART
ajsl-618	123	11	withhold	withhold	VERB
ajsl-618	123	12	income	income	NOUN
ajsl-618	123	13	tax	tax	NOUN
ajsl-618	123	14	from	from	ADP
ajsl-618	123	15	such	such	ADJ
ajsl-618	123	16	payments	payment	NOUN
ajsl-618	123	17	.	.	PUNCT
ajsl-618	124	1	the	the	DET
ajsl-618	124	2	amount	amount	NOUN
ajsl-618	124	3	to	to	PART
ajsl-618	124	4	be	be	AUX
ajsl-618	124	5	withheld	withhold	VERB
ajsl-618	124	6	is	be	AUX
ajsl-618	124	7	a	a	DET
ajsl-618	124	8	fixed	fixed	ADJ
ajsl-618	124	9	percentage	percentage	NOUN
ajsl-618	124	10	where	where	SCONJ
ajsl-618	124	11	the	the	DET
ajsl-618	124	12	tax	tax	NOUN
ajsl-618	124	13	itself	itself	PRON
ajsl-618	124	14	is	be	AUX
ajsl-618	124	15	at	at	ADP
ajsl-618	124	16	a	a	DET
ajsl-618	124	17	fixed	fix	VERB
ajsl-618	124	18	rate	rate	NOUN
ajsl-618	124	19	.	.	PUNCT
ajsl-618	125	1	alternatively	alternatively	ADV
ajsl-618	125	2	,	,	PUNCT
ajsl-618	125	3	the	the	DET
ajsl-618	125	4	amount	amount	NOUN
ajsl-618	125	5	to	to	PART
ajsl-618	125	6	be	be	AUX
ajsl-618	125	7	withheld	withhold	VERB
ajsl-618	125	8	may	may	AUX
ajsl-618	125	9	be	be	AUX
ajsl-618	125	10	determined	determine	VERB
ajsl-618	125	11	by	by	ADP
ajsl-618	125	12	the	the	DET
ajsl-618	125	13	tax	tax	NOUN
ajsl-618	125	14	administration	administration	NOUN
ajsl-618	125	15	of	of	ADP
ajsl-618	125	16	the	the	DET
ajsl-618	125	17	country	country	NOUN
ajsl-618	125	18	or	or	CCONJ
ajsl-618	125	19	by	by	ADP
ajsl-618	125	20	the	the	DET
ajsl-618	125	21	payer	payer	NOUN
ajsl-618	125	22	using	use	VERB
ajsl-618	125	23	formulae	formulae	NOUN
ajsl-618	125	24	provided	provide	VERB
ajsl-618	125	25	by	by	ADP
ajsl-618	125	26	the	the	DET
ajsl-618	125	27	tax	tax	NOUN
ajsl-618	125	28	administration	administration	NOUN
ajsl-618	125	29	.	.	PUNCT
ajsl-618	126	1	payees	payee	NOUN
ajsl-618	126	2	are	be	AUX
ajsl-618	126	3	generally	generally	ADV
ajsl-618	126	4	required	require	VERB
ajsl-618	126	5	to	to	PART
ajsl-618	126	6	provide	provide	VERB
ajsl-618	126	7	to	to	ADP
ajsl-618	126	8	the	the	DET
ajsl-618	126	9	payer	payer	NOUN
ajsl-618	126	10	or	or	CCONJ
ajsl-618	126	11	the	the	DET
ajsl-618	126	12	government	government	NOUN
ajsl-618	126	13	the	the	DET
ajsl-618	126	14	information	information	NOUN
ajsl-618	126	15	needed	need	VERB
ajsl-618	126	16	to	to	PART
ajsl-618	126	17	make	make	VERB
ajsl-618	126	18	the	the	DET
ajsl-618	126	19	determinations	determination	NOUN
ajsl-618	126	20	.	.	PUNCT
ajsl-618	127	1	withholding	withhold	VERB
ajsl-618	127	2	for	for	ADP
ajsl-618	127	3	employees	employee	NOUN
ajsl-618	127	4	is	be	AUX
ajsl-618	127	5	often	often	ADV
ajsl-618	127	6	referred	refer	VERB
ajsl-618	127	7	to	to	ADP
ajsl-618	127	8	as	as	ADP
ajsl-618	127	9	‘	'	PUNCT
ajsl-618	127	10	pay	pay	NOUN
ajsl-618	127	11	as	as	SCONJ
ajsl-618	127	12	you	you	PRON
ajsl-618	127	13	earn	earn	VERB
ajsl-618	127	14	’	'	PUNCT
ajsl-618	127	15	(	(	PUNCT
ajsl-618	127	16	paye	paye	NOUN
ajsl-618	127	17	)	)	PUNCT
ajsl-618	127	18	or	or	CCONJ
ajsl-618	127	19	‘	'	PUNCT
ajsl-618	127	20	pay	pay	VERB
ajsl-618	127	21	as	as	SCONJ
ajsl-618	127	22	you	you	PRON
ajsl-618	127	23	go	go	VERB
ajsl-618	127	24	’	'	PUNCT
ajsl-618	127	25	.	.	PUNCT
ajsl-618	128	1	income	income	NOUN
ajsl-618	128	2	taxes	taxis	NOUN
ajsl-618	128	3	of	of	ADP
ajsl-618	128	4	workers	worker	NOUN
ajsl-618	128	5	are	be	AUX
ajsl-618	128	6	often	often	ADV
ajsl-618	128	7	collected	collect	VERB
ajsl-618	128	8	by	by	ADP
ajsl-618	128	9	employers	employer	NOUN
ajsl-618	128	10	under	under	ADP
ajsl-618	128	11	a	a	DET
ajsl-618	128	12	withholding	withholding	NOUN
ajsl-618	128	13	or	or	CCONJ
ajsl-618	128	14	pay	pay	NOUN
ajsl-618	128	15	-	-	PUNCT
ajsl-618	128	16	as	as	ADP
ajsl-618	128	17	-	-	PUNCT
ajsl-618	128	18	you	you	PRON
ajsl-618	128	19	-	-	PUNCT
ajsl-618	128	20	earn	earn	NOUN
ajsl-618	128	21	tax	tax	NOUN
ajsl-618	128	22	system	system	NOUN
ajsl-618	128	23	.	.	PUNCT
ajsl-618	129	1	such	such	ADJ
ajsl-618	129	2	collections	collection	NOUN
ajsl-618	129	3	are	be	AUX
ajsl-618	129	4	not	not	PART
ajsl-618	129	5	necessarily	necessarily	ADV
ajsl-618	129	6	final	final	ADJ
ajsl-618	129	7	amounts	amount	NOUN
ajsl-618	129	8	of	of	ADP
ajsl-618	129	9	tax	tax	NOUN
ajsl-618	129	10	,	,	PUNCT
ajsl-618	129	11	as	as	SCONJ
ajsl-618	129	12	the	the	DET
ajsl-618	129	13	worker	worker	NOUN
ajsl-618	129	14	may	may	AUX
ajsl-618	129	15	be	be	AUX
ajsl-618	129	16	required	require	VERB
ajsl-618	129	17	to	to	PART
ajsl-618	129	18	aggregate	aggregate	VERB
ajsl-618	129	19	wage	wage	NOUN
ajsl-618	129	20	income	income	NOUN
ajsl-618	129	21	with	with	ADP
ajsl-618	129	22	other	other	ADJ
ajsl-618	129	23	income	income	NOUN
ajsl-618	129	24	and/or	and/or	CCONJ
ajsl-618	129	25	deductions	deduction	NOUN
ajsl-618	129	26	to	to	PART
ajsl-618	129	27	determine	determine	VERB
ajsl-618	129	28	actual	actual	ADJ
ajsl-618	129	29	tax	tax	NOUN
ajsl-618	129	30	.	.	PUNCT
ajsl-618	130	1	calculation	calculation	NOUN
ajsl-618	130	2	of	of	ADP
ajsl-618	130	3	the	the	DET
ajsl-618	130	4	tax	tax	NOUN
ajsl-618	130	5	to	to	PART
ajsl-618	130	6	be	be	AUX
ajsl-618	130	7	withheld	withhold	VERB
ajsl-618	130	8	may	may	AUX
ajsl-618	130	9	be	be	AUX
ajsl-618	130	10	done	do	VERB
ajsl-618	130	11	by	by	ADP
ajsl-618	130	12	the	the	DET
ajsl-618	130	13	government	government	NOUN
ajsl-618	130	14	or	or	CCONJ
ajsl-618	130	15	by	by	ADP
ajsl-618	130	16	employers	employer	NOUN
ajsl-618	130	17	based	base	VERB
ajsl-618	130	18	on	on	ADP
ajsl-618	130	19	withholding	withholding	NOUN
ajsl-618	130	20	allowances	allowance	NOUN
ajsl-618	130	21	or	or	CCONJ
ajsl-618	130	22	formulae	formulae	NOUN
ajsl-618	130	23	.	.	PUNCT
ajsl-618	131	1	nearly	nearly	ADV
ajsl-618	131	2	all	all	DET
ajsl-618	131	3	systems	system	NOUN
ajsl-618	131	4	require	require	VERB
ajsl-618	131	5	those	those	PRON
ajsl-618	131	6	whose	whose	DET
ajsl-618	131	7	proper	proper	ADJ
ajsl-618	131	8	tax	tax	NOUN
ajsl-618	131	9	is	be	AUX
ajsl-618	131	10	not	not	PART
ajsl-618	131	11	fully	fully	ADV
ajsl-618	131	12	settled	settle	VERB
ajsl-618	131	13	through	through	ADP
ajsl-618	131	14	withholding	withhold	VERB
ajsl-618	131	15	to	to	ADP
ajsl-618	131	16	self	self	NOUN
ajsl-618	131	17	-	-	PUNCT
ajsl-618	131	18	assess	assess	NOUN
ajsl-618	131	19	tax	tax	NOUN
ajsl-618	131	20	and	and	CCONJ
ajsl-618	131	21	make	make	VERB
ajsl-618	131	22	payments	payment	NOUN
ajsl-618	131	23	prior	prior	ADV
ajsl-618	131	24	to	to	ADP
ajsl-618	131	25	or	or	CCONJ
ajsl-618	131	26	with	with	ADP
ajsl-618	131	27	final	final	ADJ
ajsl-618	131	28	determination	determination	NOUN
ajsl-618	131	29	of	of	ADP
ajsl-618	131	30	the	the	DET
ajsl-618	131	31	tax	tax	NOUN
ajsl-618	131	32	.	.	PUNCT
ajsl-618	132	1	self	self	NOUN
ajsl-618	132	2	-	-	PUNCT
ajsl-618	132	3	assessment	assessment	NOUN
ajsl-618	132	4	means	mean	VERB
ajsl-618	132	5	the	the	DET
ajsl-618	132	6	taxpayer	taxpayer	NOUN
ajsl-618	132	7	must	must	AUX
ajsl-618	132	8	make	make	VERB
ajsl-618	132	9	a	a	DET
ajsl-618	132	10	computation	computation	NOUN
ajsl-618	132	11	of	of	ADP
ajsl-618	132	12	tax	tax	NOUN
ajsl-618	132	13	and	and	CCONJ
ajsl-618	132	14	submit	submit	VERB
ajsl-618	132	15	it	it	PRON
ajsl-618	132	16	to	to	ADP
ajsl-618	132	17	the	the	DET
ajsl-618	132	18	government	government	NOUN
ajsl-618	132	19	.	.	PUNCT
ajsl-618	133	1	some	some	DET
ajsl-618	133	2	countries	country	NOUN
ajsl-618	133	3	provide	provide	VERB
ajsl-618	133	4	a	a	DET
ajsl-618	133	5	pre	pre	ADJ
ajsl-618	133	6	-	-	ADJ
ajsl-618	133	7	computed	computed	ADJ
ajsl-618	133	8	estimate	estimate	NOUN
ajsl-618	133	9	to	to	ADP
ajsl-618	133	10	taxpayers	taxpayer	NOUN
ajsl-618	133	11	,	,	PUNCT
ajsl-618	133	12	which	which	PRON
ajsl-618	133	13	the	the	DET
ajsl-618	133	14	taxpayer	taxpayer	NOUN
ajsl-618	133	15	can	can	AUX
ajsl-618	133	16	correct	correct	VERB
ajsl-618	133	17	as	as	ADP
ajsl-618	133	18	necessary	necessary	ADJ
ajsl-618	133	19	.	.	PUNCT
ajsl-618	134	1	the	the	DET
ajsl-618	134	2	proportion	proportion	NOUN
ajsl-618	134	3	of	of	ADP
ajsl-618	134	4	people	people	NOUN
ajsl-618	134	5	who	who	PRON
ajsl-618	134	6	pay	pay	VERB
ajsl-618	134	7	their	their	PRON
ajsl-618	134	8	income	income	NOUN
ajsl-618	134	9	taxes	taxis	NOUN
ajsl-618	134	10	in	in	ADP
ajsl-618	134	11	full	full	ADJ
ajsl-618	134	12	,	,	PUNCT
ajsl-618	134	13	on	on	ADP
ajsl-618	134	14	time	time	NOUN
ajsl-618	134	15	,	,	PUNCT
ajsl-618	134	16	and	and	CCONJ
ajsl-618	134	17	voluntarily	voluntarily	ADV
ajsl-618	134	18	(	(	PUNCT
ajsl-618	134	19	that	that	PRON
ajsl-618	134	20	is	is	ADV
ajsl-618	134	21	,	,	PUNCT
ajsl-618	134	22	without	without	ADP
ajsl-618	134	23	being	be	AUX
ajsl-618	134	24	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	VERB
ajsl-618	134	25	pa	pa	PROPN
ajsl-618	134	26	ge	ge	PROPN
ajsl-618	134	27	12	12	NUM
ajsl-618	134	28	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	134	29	am	am	NOUN
ajsl-618	134	30	.	.	PUNCT
ajsl-618	135	1	j.	j.	PROPN
ajsl-618	135	2	soc	soc	PROPN
ajsl-618	135	3	.	.	PUNCT
ajsl-618	136	1	l.	l.	PROPN
ajsl-618	136	2	1(1	1(1	NUM
ajsl-618	136	3	)	)	PUNCT
ajsl-618	136	4	9	9	NUM
ajsl-618	136	5	-	-	SYM
ajsl-618	136	6	16	16	NUM
ajsl-618	136	7	,	,	PUNCT
ajsl-618	136	8	2022	2022	NUM
ajsl-618	136	9	fined	fine	VERB
ajsl-618	136	10	or	or	CCONJ
ajsl-618	136	11	ordered	order	VERB
ajsl-618	136	12	to	to	PART
ajsl-618	136	13	pay	pay	VERB
ajsl-618	136	14	more	more	ADJ
ajsl-618	136	15	by	by	ADP
ajsl-618	136	16	the	the	DET
ajsl-618	136	17	government	government	NOUN
ajsl-618	136	18	)	)	PUNCT
ajsl-618	136	19	is	be	AUX
ajsl-618	136	20	called	call	VERB
ajsl-618	136	21	the	the	DET
ajsl-618	136	22	voluntary	voluntary	ADJ
ajsl-618	136	23	compliance	compliance	NOUN
ajsl-618	136	24	rate	rate	NOUN
ajsl-618	136	25	(	(	PUNCT
ajsl-618	136	26	a.	a.	NOUN
ajsl-618	136	27	bernasek	bernasek	PROPN
ajsl-618	136	28	,	,	PUNCT
ajsl-618	136	29	2010	2010	NUM
ajsl-618	136	30	)	)	PUNCT
ajsl-618	136	31	.	.	PUNCT
ajsl-618	137	1	the	the	DET
ajsl-618	137	2	voluntary	voluntary	ADJ
ajsl-618	137	3	compliance	compliance	NOUN
ajsl-618	137	4	rate	rate	NOUN
ajsl-618	137	5	is	be	AUX
ajsl-618	137	6	higher	high	ADJ
ajsl-618	137	7	in	in	ADP
ajsl-618	137	8	the	the	DET
ajsl-618	137	9	us	us	PROPN
ajsl-618	137	10	than	than	ADP
ajsl-618	137	11	in	in	ADP
ajsl-618	137	12	countries	country	NOUN
ajsl-618	137	13	like	like	ADP
ajsl-618	137	14	germany	germany	PROPN
ajsl-618	137	15	or	or	CCONJ
ajsl-618	137	16	italy	italy	PROPN
ajsl-618	137	17	.	.	PUNCT
ajsl-618	138	1	in	in	ADP
ajsl-618	138	2	countries	country	NOUN
ajsl-618	138	3	with	with	ADP
ajsl-618	138	4	a	a	DET
ajsl-618	138	5	sizeable	sizeable	ADJ
ajsl-618	138	6	black	black	ADJ
ajsl-618	138	7	market	market	NOUN
ajsl-618	138	8	,	,	PUNCT
ajsl-618	138	9	the	the	DET
ajsl-618	138	10	voluntary	voluntary	ADJ
ajsl-618	138	11	compliance	compliance	NOUN
ajsl-618	138	12	rate	rate	NOUN
ajsl-618	138	13	is	be	AUX
ajsl-618	138	14	very	very	ADV
ajsl-618	138	15	low	low	ADJ
ajsl-618	138	16	and	and	CCONJ
ajsl-618	138	17	may	may	AUX
ajsl-618	138	18	be	be	AUX
ajsl-618	138	19	impossible	impossible	ADJ
ajsl-618	138	20	to	to	PART
ajsl-618	138	21	properly	properly	ADV
ajsl-618	138	22	calculate	calculate	VERB
ajsl-618	138	23	.	.	PUNCT
ajsl-618	139	1	personal	personal	ADJ
ajsl-618	139	2	income	income	NOUN
ajsl-618	139	3	taxes	taxis	NOUN
ajsl-618	139	4	are	be	AUX
ajsl-618	139	5	separately	separately	ADV
ajsl-618	139	6	imposed	impose	VERB
ajsl-618	139	7	by	by	ADP
ajsl-618	139	8	subnational	subnational	ADJ
ajsl-618	139	9	jurisdictions	jurisdiction	NOUN
ajsl-618	139	10	in	in	ADP
ajsl-618	139	11	several	several	ADJ
ajsl-618	139	12	countries	country	NOUN
ajsl-618	139	13	with	with	ADP
ajsl-618	139	14	federal	federal	ADJ
ajsl-618	139	15	systems	system	NOUN
ajsl-618	139	16	.	.	PUNCT
ajsl-618	140	1	these	these	PRON
ajsl-618	140	2	include	include	VERB
ajsl-618	140	3	canada	canada	PROPN
ajsl-618	140	4	,	,	PUNCT
ajsl-618	140	5	germany	germany	PROPN
ajsl-618	140	6	,	,	PUNCT
ajsl-618	140	7	switzerland	switzerland	PROPN
ajsl-618	140	8	,	,	PUNCT
ajsl-618	140	9	nigeria	nigeria	PROPN
ajsl-618	140	10	and	and	CCONJ
ajsl-618	140	11	the	the	DET
ajsl-618	140	12	united	united	PROPN
ajsl-618	140	13	states	states	PROPN
ajsl-618	140	14	,	,	PUNCT
ajsl-618	140	15	where	where	SCONJ
ajsl-618	140	16	provinces	province	NOUN
ajsl-618	140	17	,	,	PUNCT
ajsl-618	140	18	cantons	canton	NOUN
ajsl-618	140	19	,	,	PUNCT
ajsl-618	140	20	or	or	CCONJ
ajsl-618	140	21	states	state	NOUN
ajsl-618	140	22	impose	impose	VERB
ajsl-618	140	23	separate	separate	ADJ
ajsl-618	140	24	taxes	taxis	NOUN
ajsl-618	140	25	.	.	PUNCT
ajsl-618	141	1	in	in	ADP
ajsl-618	141	2	a	a	DET
ajsl-618	141	3	few	few	ADJ
ajsl-618	141	4	countries	country	NOUN
ajsl-618	141	5	,	,	PUNCT
ajsl-618	141	6	cities	city	NOUN
ajsl-618	141	7	also	also	ADV
ajsl-618	141	8	impose	impose	VERB
ajsl-618	141	9	income	income	NOUN
ajsl-618	141	10	taxes	taxis	NOUN
ajsl-618	141	11	.	.	PUNCT
ajsl-618	142	1	the	the	DET
ajsl-618	142	2	system	system	NOUN
ajsl-618	142	3	may	may	AUX
ajsl-618	142	4	be	be	AUX
ajsl-618	142	5	integrated	integrate	VERB
ajsl-618	142	6	(	(	PUNCT
ajsl-618	142	7	as	as	ADP
ajsl-618	142	8	in	in	ADP
ajsl-618	142	9	germany	germany	PROPN
ajsl-618	142	10	)	)	PUNCT
ajsl-618	142	11	with	with	ADP
ajsl-618	142	12	taxes	taxis	NOUN
ajsl-618	142	13	collected	collect	VERB
ajsl-618	142	14	at	at	ADP
ajsl-618	142	15	the	the	DET
ajsl-618	142	16	federal	federal	ADJ
ajsl-618	142	17	level	level	NOUN
ajsl-618	142	18	.	.	PUNCT
ajsl-618	143	1	in	in	ADP
ajsl-618	143	2	quebec	quebec	PROPN
ajsl-618	143	3	and	and	CCONJ
ajsl-618	143	4	the	the	DET
ajsl-618	143	5	united	united	PROPN
ajsl-618	143	6	states	states	PROPN
ajsl-618	143	7	,	,	PUNCT
ajsl-618	143	8	federal	federal	ADJ
ajsl-618	143	9	and	and	CCONJ
ajsl-618	143	10	state	state	NOUN
ajsl-618	143	11	systems	system	NOUN
ajsl-618	143	12	are	be	AUX
ajsl-618	143	13	independently	independently	ADV
ajsl-618	143	14	administered	administer	VERB
ajsl-618	143	15	and	and	CCONJ
ajsl-618	143	16	have	have	VERB
ajsl-618	143	17	differences	difference	NOUN
ajsl-618	143	18	in	in	ADP
ajsl-618	143	19	determination	determination	NOUN
ajsl-618	143	20	of	of	ADP
ajsl-618	143	21	taxable	taxable	ADJ
ajsl-618	143	22	income	income	NOUN
ajsl-618	143	23	.	.	PUNCT
ajsl-618	144	1	retirement	retirement	NOUN
ajsl-618	144	2	oriented	orient	VERB
ajsl-618	144	3	taxes	taxis	NOUN
ajsl-618	144	4	,	,	PUNCT
ajsl-618	144	5	such	such	ADJ
ajsl-618	144	6	as	as	ADP
ajsl-618	144	7	social	social	ADJ
ajsl-618	144	8	security	security	NOUN
ajsl-618	144	9	or	or	CCONJ
ajsl-618	144	10	national	national	ADJ
ajsl-618	144	11	insurance	insurance	NOUN
ajsl-618	144	12	,	,	PUNCT
ajsl-618	144	13	also	also	ADV
ajsl-618	144	14	are	be	AUX
ajsl-618	144	15	a	a	DET
ajsl-618	144	16	type	type	NOUN
ajsl-618	144	17	of	of	ADP
ajsl-618	144	18	income	income	NOUN
ajsl-618	144	19	tax	tax	NOUN
ajsl-618	144	20	,	,	PUNCT
ajsl-618	144	21	though	though	SCONJ
ajsl-618	144	22	not	not	PART
ajsl-618	144	23	generally	generally	ADV
ajsl-618	144	24	referred	refer	VERB
ajsl-618	144	25	to	to	ADP
ajsl-618	144	26	as	as	ADV
ajsl-618	144	27	such	such	ADJ
ajsl-618	144	28	.	.	PUNCT
ajsl-618	145	1	in	in	ADP
ajsl-618	145	2	the	the	DET
ajsl-618	145	3	us	us	PROPN
ajsl-618	145	4	,	,	PUNCT
ajsl-618	145	5	these	these	DET
ajsl-618	145	6	taxes	taxis	NOUN
ajsl-618	145	7	generally	generally	ADV
ajsl-618	145	8	are	be	AUX
ajsl-618	145	9	imposed	impose	VERB
ajsl-618	145	10	at	at	ADP
ajsl-618	145	11	a	a	DET
ajsl-618	145	12	fixed	fix	VERB
ajsl-618	145	13	rate	rate	NOUN
ajsl-618	145	14	on	on	ADP
ajsl-618	145	15	wages	wage	NOUN
ajsl-618	145	16	or	or	CCONJ
ajsl-618	145	17	self	self	NOUN
ajsl-618	145	18	-	-	PUNCT
ajsl-618	145	19	employment	employment	NOUN
ajsl-618	145	20	earnings	earning	NOUN
ajsl-618	145	21	up	up	ADP
ajsl-618	145	22	to	to	ADP
ajsl-618	145	23	a	a	DET
ajsl-618	145	24	maximum	maximum	ADJ
ajsl-618	145	25	amount	amount	NOUN
ajsl-618	145	26	per	per	ADP
ajsl-618	145	27	year	year	NOUN
ajsl-618	145	28	.	.	PUNCT
ajsl-618	146	1	the	the	DET
ajsl-618	146	2	tax	tax	NOUN
ajsl-618	146	3	may	may	AUX
ajsl-618	146	4	be	be	AUX
ajsl-618	146	5	imposed	impose	VERB
ajsl-618	146	6	on	on	ADP
ajsl-618	146	7	the	the	DET
ajsl-618	146	8	employer	employer	NOUN
ajsl-618	146	9	,	,	PUNCT
ajsl-618	146	10	the	the	DET
ajsl-618	146	11	employee	employee	NOUN
ajsl-618	146	12	,	,	PUNCT
ajsl-618	146	13	or	or	CCONJ
ajsl-618	146	14	both	both	PRON
ajsl-618	146	15	,	,	PUNCT
ajsl-618	146	16	at	at	ADP
ajsl-618	146	17	the	the	DET
ajsl-618	146	18	same	same	ADJ
ajsl-618	146	19	or	or	CCONJ
ajsl-618	146	20	different	different	ADJ
ajsl-618	146	21	rates	rate	NOUN
ajsl-618	146	22	.	.	PUNCT
ajsl-618	147	1	tax	tax	NOUN
ajsl-618	147	2	avoidance	avoidance	NOUN
ajsl-618	147	3	strategies	strategy	NOUN
ajsl-618	147	4	and	and	CCONJ
ajsl-618	147	5	loopholes	loophole	NOUN
ajsl-618	147	6	tend	tend	VERB
ajsl-618	147	7	to	to	PART
ajsl-618	147	8	emerge	emerge	VERB
ajsl-618	147	9	within	within	ADP
ajsl-618	147	10	income	income	NOUN
ajsl-618	147	11	tax	tax	NOUN
ajsl-618	147	12	codes	code	NOUN
ajsl-618	147	13	.	.	PUNCT
ajsl-618	148	1	they	they	PRON
ajsl-618	148	2	get	get	AUX
ajsl-618	148	3	created	create	VERB
ajsl-618	148	4	when	when	SCONJ
ajsl-618	148	5	taxpayers	taxpayer	NOUN
ajsl-618	148	6	find	find	VERB
ajsl-618	148	7	legal	legal	ADJ
ajsl-618	148	8	methods	method	NOUN
ajsl-618	148	9	to	to	PART
ajsl-618	148	10	avoid	avoid	VERB
ajsl-618	148	11	paying	pay	VERB
ajsl-618	148	12	taxes	taxis	NOUN
ajsl-618	148	13	.	.	PUNCT
ajsl-618	149	1	lawmakers	lawmaker	NOUN
ajsl-618	149	2	then	then	ADV
ajsl-618	149	3	attempt	attempt	VERB
ajsl-618	149	4	to	to	PART
ajsl-618	149	5	close	close	VERB
ajsl-618	149	6	the	the	DET
ajsl-618	149	7	loopholes	loophole	NOUN
ajsl-618	149	8	with	with	ADP
ajsl-618	149	9	additional	additional	ADJ
ajsl-618	149	10	legislation	legislation	NOUN
ajsl-618	149	11	.	.	PUNCT
ajsl-618	150	1	that	that	PRON
ajsl-618	150	2	leads	lead	VERB
ajsl-618	150	3	to	to	ADP
ajsl-618	150	4	a	a	DET
ajsl-618	150	5	vicious	vicious	ADJ
ajsl-618	150	6	cycle	cycle	NOUN
ajsl-618	150	7	of	of	ADP
ajsl-618	150	8	ever	ever	ADV
ajsl-618	150	9	more	more	ADV
ajsl-618	150	10	complex	complex	ADJ
ajsl-618	150	11	avoidance	avoidance	NOUN
ajsl-618	150	12	strategies	strategy	NOUN
ajsl-618	150	13	and	and	CCONJ
ajsl-618	150	14	legislationj	legislationj	NOUN
ajsl-618	150	15	.	.	PUNCT
ajsl-618	151	1	(	(	PUNCT
ajsl-618	151	2	a.	a.	NOUN
ajsl-618	151	3	pechman	pechman	PROPN
ajsl-618	151	4	,	,	PUNCT
ajsl-618	151	5	1974	1974	NUM
ajsl-618	151	6	)	)	PUNCT
ajsl-618	151	7	.	.	PUNCT
ajsl-618	152	1	the	the	DET
ajsl-618	152	2	vicious	vicious	ADJ
ajsl-618	152	3	cycle	cycle	NOUN
ajsl-618	152	4	tends	tend	VERB
ajsl-618	152	5	to	to	PART
ajsl-618	152	6	benefit	benefit	VERB
ajsl-618	152	7	large	large	ADJ
ajsl-618	152	8	corporations	corporation	NOUN
ajsl-618	152	9	and	and	CCONJ
ajsl-618	152	10	wealthy	wealthy	ADJ
ajsl-618	152	11	individuals	individual	NOUN
ajsl-618	152	12	that	that	PRON
ajsl-618	152	13	can	can	AUX
ajsl-618	152	14	afford	afford	VERB
ajsl-618	152	15	the	the	DET
ajsl-618	152	16	professional	professional	ADJ
ajsl-618	152	17	fees	fee	NOUN
ajsl-618	152	18	that	that	PRON
ajsl-618	152	19	come	come	VERB
ajsl-618	152	20	with	with	ADP
ajsl-618	152	21	ever	ever	ADV
ajsl-618	152	22	more	more	ADV
ajsl-618	152	23	sophisticated	sophisticated	ADJ
ajsl-618	152	24	tax	tax	NOUN
ajsl-618	152	25	planning	planning	NOUN
ajsl-618	152	26	,	,	PUNCT
ajsl-618	152	27	thus	thus	ADV
ajsl-618	152	28	challenging	challenge	VERB
ajsl-618	152	29	the	the	DET
ajsl-618	152	30	notion	notion	NOUN
ajsl-618	152	31	that	that	SCONJ
ajsl-618	152	32	even	even	ADV
ajsl-618	152	33	a	a	DET
ajsl-618	152	34	marginal	marginal	ADJ
ajsl-618	152	35	income	income	NOUN
ajsl-618	152	36	tax	tax	NOUN
ajsl-618	152	37	system	system	NOUN
ajsl-618	152	38	can	can	AUX
ajsl-618	152	39	be	be	AUX
ajsl-618	152	40	properly	properly	ADV
ajsl-618	152	41	called	call	VERB
ajsl-618	152	42	progressive	progressive	ADJ
ajsl-618	152	43	.	.	PUNCT
ajsl-618	153	1	the	the	DET
ajsl-618	153	2	higher	high	ADJ
ajsl-618	153	3	costs	cost	NOUN
ajsl-618	153	4	to	to	ADP
ajsl-618	153	5	labour	labour	NOUN
ajsl-618	153	6	and	and	CCONJ
ajsl-618	153	7	capital	capital	NOUN
ajsl-618	153	8	imposed	impose	VERB
ajsl-618	153	9	by	by	ADP
ajsl-618	153	10	income	income	NOUN
ajsl-618	153	11	tax	tax	NOUN
ajsl-618	153	12	causes	cause	VERB
ajsl-618	153	13	deadweight	deadweight	ADJ
ajsl-618	153	14	loss	loss	NOUN
ajsl-618	153	15	in	in	ADP
ajsl-618	153	16	an	an	DET
ajsl-618	153	17	economy	economy	NOUN
ajsl-618	153	18	,	,	PUNCT
ajsl-618	153	19	being	be	AUX
ajsl-618	153	20	the	the	DET
ajsl-618	153	21	loss	loss	NOUN
ajsl-618	153	22	of	of	ADP
ajsl-618	153	23	economic	economic	ADJ
ajsl-618	153	24	activity	activity	NOUN
ajsl-618	153	25	from	from	ADP
ajsl-618	153	26	people	people	NOUN
ajsl-618	153	27	deciding	decide	VERB
ajsl-618	153	28	not	not	PART
ajsl-618	153	29	to	to	PART
ajsl-618	153	30	invest	invest	VERB
ajsl-618	153	31	capital	capital	NOUN
ajsl-618	153	32	or	or	CCONJ
ajsl-618	153	33	use	use	VERB
ajsl-618	153	34	time	time	NOUN
ajsl-618	153	35	productively	productively	ADV
ajsl-618	153	36	because	because	SCONJ
ajsl-618	153	37	of	of	ADP
ajsl-618	153	38	the	the	DET
ajsl-618	153	39	burden	burden	NOUN
ajsl-618	153	40	that	that	PRON
ajsl-618	153	41	tax	tax	NOUN
ajsl-618	153	42	would	would	AUX
ajsl-618	153	43	impose	impose	VERB
ajsl-618	153	44	on	on	ADP
ajsl-618	153	45	those	those	DET
ajsl-618	153	46	activities	activity	NOUN
ajsl-618	153	47	.	.	PUNCT
ajsl-618	154	1	there	there	PRON
ajsl-618	154	2	is	be	VERB
ajsl-618	154	3	also	also	ADV
ajsl-618	154	4	a	a	DET
ajsl-618	154	5	loss	loss	NOUN
ajsl-618	154	6	from	from	ADP
ajsl-618	154	7	individuals	individual	NOUN
ajsl-618	154	8	and	and	CCONJ
ajsl-618	154	9	professional	professional	ADJ
ajsl-618	154	10	advisors	advisor	NOUN
ajsl-618	154	11	devoting	devote	VERB
ajsl-618	154	12	time	time	NOUN
ajsl-618	154	13	to	to	ADP
ajsl-618	154	14	tax	tax	NOUN
ajsl-618	154	15	-	-	PUNCT
ajsl-618	154	16	avoiding	avoid	VERB
ajsl-618	154	17	behaviour	behaviour	NOUN
ajsl-618	154	18	instead	instead	ADV
ajsl-618	154	19	of	of	ADP
ajsl-618	154	20	economicallyproductive	economicallyproductive	ADJ
ajsl-618	154	21	activities	activity	NOUN
ajsl-618	154	22	.	.	PUNCT
ajsl-618	155	1	income	income	NOUN
ajsl-618	155	2	taxes	taxis	NOUN
ajsl-618	155	3	are	be	AUX
ajsl-618	155	4	used	use	VERB
ajsl-618	155	5	in	in	ADP
ajsl-618	155	6	most	most	ADJ
ajsl-618	155	7	countries	country	NOUN
ajsl-618	155	8	around	around	ADP
ajsl-618	155	9	the	the	DET
ajsl-618	155	10	world	world	NOUN
ajsl-618	155	11	.	.	PUNCT
ajsl-618	156	1	the	the	DET
ajsl-618	156	2	tax	tax	NOUN
ajsl-618	156	3	systems	system	NOUN
ajsl-618	156	4	vary	vary	VERB
ajsl-618	156	5	greatly	greatly	ADV
ajsl-618	156	6	and	and	CCONJ
ajsl-618	156	7	can	can	AUX
ajsl-618	156	8	be	be	AUX
ajsl-618	156	9	progressive	progressive	ADJ
ajsl-618	156	10	,	,	PUNCT
ajsl-618	156	11	proportional	proportional	ADJ
ajsl-618	156	12	,	,	PUNCT
ajsl-618	156	13	or	or	CCONJ
ajsl-618	156	14	regressive	regressive	ADJ
ajsl-618	156	15	,	,	PUNCT
ajsl-618	156	16	depending	depend	VERB
ajsl-618	156	17	on	on	ADP
ajsl-618	156	18	the	the	DET
ajsl-618	156	19	type	type	NOUN
ajsl-618	156	20	of	of	ADP
ajsl-618	156	21	tax	tax	NOUN
ajsl-618	156	22	.	.	PUNCT
ajsl-618	157	1	comparison	comparison	NOUN
ajsl-618	157	2	of	of	ADP
ajsl-618	157	3	tax	tax	NOUN
ajsl-618	157	4	rates	rate	NOUN
ajsl-618	157	5	around	around	ADP
ajsl-618	157	6	the	the	DET
ajsl-618	157	7	world	world	NOUN
ajsl-618	157	8	is	be	AUX
ajsl-618	157	9	a	a	DET
ajsl-618	157	10	difficult	difficult	ADJ
ajsl-618	157	11	and	and	CCONJ
ajsl-618	157	12	somewhat	somewhat	ADV
ajsl-618	157	13	subjective	subjective	ADJ
ajsl-618	157	14	enterprise	enterprise	NOUN
ajsl-618	157	15	.	.	PUNCT
ajsl-618	158	1	tax	tax	NOUN
ajsl-618	158	2	laws	law	NOUN
ajsl-618	158	3	in	in	ADP
ajsl-618	158	4	most	most	ADJ
ajsl-618	158	5	countries	country	NOUN
ajsl-618	158	6	are	be	AUX
ajsl-618	158	7	extremely	extremely	ADV
ajsl-618	158	8	complex	complex	ADJ
ajsl-618	158	9	,	,	PUNCT
ajsl-618	158	10	and	and	CCONJ
ajsl-618	158	11	tax	tax	NOUN
ajsl-618	158	12	burden	burden	NOUN
ajsl-618	158	13	falls	fall	VERB
ajsl-618	158	14	differently	differently	ADV
ajsl-618	158	15	on	on	ADP
ajsl-618	158	16	different	different	ADJ
ajsl-618	158	17	groups	group	NOUN
ajsl-618	158	18	in	in	ADP
ajsl-618	158	19	each	each	DET
ajsl-618	158	20	country	country	NOUN
ajsl-618	158	21	and	and	CCONJ
ajsl-618	158	22	sub	sub	ADJ
ajsl-618	158	23	-	-	ADJ
ajsl-618	158	24	national	national	ADJ
ajsl-618	158	25	unit	unit	NOUN
ajsl-618	158	26	.	.	PUNCT
ajsl-618	159	1	services	service	NOUN
ajsl-618	159	2	provided	provide	VERB
ajsl-618	159	3	by	by	ADP
ajsl-618	159	4	governments	government	NOUN
ajsl-618	159	5	in	in	ADP
ajsl-618	159	6	return	return	NOUN
ajsl-618	159	7	for	for	ADP
ajsl-618	159	8	taxation	taxation	NOUN
ajsl-618	159	9	also	also	ADV
ajsl-618	159	10	vary	vary	VERB
ajsl-618	159	11	,	,	PUNCT
ajsl-618	159	12	making	make	VERB
ajsl-618	159	13	comparisons	comparison	NOUN
ajsl-618	159	14	all	all	DET
ajsl-618	159	15	the	the	PRON
ajsl-618	159	16	more	more	ADV
ajsl-618	159	17	difficult	difficult	ADJ
ajsl-618	159	18	.	.	PUNCT
ajsl-618	160	1	countries	country	NOUN
ajsl-618	160	2	that	that	PRON
ajsl-618	160	3	tax	tax	NOUN
ajsl-618	160	4	income	income	NOUN
ajsl-618	160	5	generally	generally	ADV
ajsl-618	160	6	use	use	VERB
ajsl-618	160	7	one	one	NUM
ajsl-618	160	8	of	of	ADP
ajsl-618	160	9	two	two	NUM
ajsl-618	160	10	systems	system	NOUN
ajsl-618	160	11	:	:	PUNCT
ajsl-618	160	12	territorial	territorial	ADJ
ajsl-618	160	13	or	or	CCONJ
ajsl-618	160	14	residential	residential	ADJ
ajsl-618	160	15	.	.	PUNCT
ajsl-618	161	1	in	in	ADP
ajsl-618	161	2	the	the	DET
ajsl-618	161	3	territorial	territorial	ADJ
ajsl-618	161	4	system	system	NOUN
ajsl-618	161	5	,	,	PUNCT
ajsl-618	161	6	only	only	ADV
ajsl-618	161	7	local	local	ADJ
ajsl-618	161	8	income	income	NOUN
ajsl-618	161	9	–	–	PUNCT
ajsl-618	161	10	income	income	NOUN
ajsl-618	161	11	from	from	ADP
ajsl-618	161	12	a	a	DET
ajsl-618	161	13	source	source	NOUN
ajsl-618	161	14	inside	inside	ADP
ajsl-618	161	15	the	the	DET
ajsl-618	161	16	country	country	NOUN
ajsl-618	161	17	–	–	PUNCT
ajsl-618	161	18	is	be	AUX
ajsl-618	161	19	taxed	tax	VERB
ajsl-618	161	20	.	.	PUNCT
ajsl-618	162	1	in	in	ADP
ajsl-618	162	2	the	the	DET
ajsl-618	162	3	residential	residential	ADJ
ajsl-618	162	4	system	system	NOUN
ajsl-618	162	5	,	,	PUNCT
ajsl-618	162	6	residents	resident	NOUN
ajsl-618	162	7	of	of	ADP
ajsl-618	162	8	the	the	DET
ajsl-618	162	9	country	country	NOUN
ajsl-618	162	10	are	be	AUX
ajsl-618	162	11	taxed	tax	VERB
ajsl-618	162	12	on	on	ADP
ajsl-618	162	13	their	their	PRON
ajsl-618	162	14	worldwide	worldwide	NOUN
ajsl-618	162	15	(	(	PUNCT
ajsl-618	162	16	local	local	ADJ
ajsl-618	162	17	and	and	CCONJ
ajsl-618	162	18	foreign	foreign	ADJ
ajsl-618	162	19	)	)	PUNCT
ajsl-618	162	20	income	income	NOUN
ajsl-618	162	21	,	,	PUNCT
ajsl-618	162	22	while	while	SCONJ
ajsl-618	162	23	nonresidents	nonresident	NOUN
ajsl-618	162	24	are	be	AUX
ajsl-618	162	25	taxed	tax	VERB
ajsl-618	162	26	only	only	ADV
ajsl-618	162	27	on	on	ADP
ajsl-618	162	28	their	their	PRON
ajsl-618	162	29	local	local	ADJ
ajsl-618	162	30	income	income	NOUN
ajsl-618	162	31	.	.	PUNCT
ajsl-618	163	1	in	in	ADP
ajsl-618	163	2	addition	addition	NOUN
ajsl-618	163	3	,	,	PUNCT
ajsl-618	163	4	a	a	DET
ajsl-618	163	5	very	very	ADV
ajsl-618	163	6	small	small	ADJ
ajsl-618	163	7	number	number	NOUN
ajsl-618	163	8	of	of	ADP
ajsl-618	163	9	countries	country	NOUN
ajsl-618	163	10	,	,	PUNCT
ajsl-618	163	11	notably	notably	ADV
ajsl-618	163	12	the	the	DET
ajsl-618	163	13	united	united	PROPN
ajsl-618	163	14	states	states	PROPN
ajsl-618	163	15	,	,	PUNCT
ajsl-618	163	16	also	also	ADV
ajsl-618	163	17	tax	tax	VERB
ajsl-618	163	18	their	their	PRON
ajsl-618	163	19	nonresident	nonresident	ADJ
ajsl-618	163	20	citizens	citizen	NOUN
ajsl-618	163	21	on	on	ADP
ajsl-618	163	22	worldwide	worldwide	ADJ
ajsl-618	163	23	income	income	NOUN
ajsl-618	163	24	.	.	PUNCT
ajsl-618	164	1	countries	country	NOUN
ajsl-618	164	2	with	with	ADP
ajsl-618	164	3	a	a	DET
ajsl-618	164	4	residential	residential	ADJ
ajsl-618	164	5	system	system	NOUN
ajsl-618	164	6	of	of	ADP
ajsl-618	164	7	taxation	taxation	NOUN
ajsl-618	164	8	usually	usually	ADV
ajsl-618	164	9	allow	allow	VERB
ajsl-618	164	10	deductions	deduction	NOUN
ajsl-618	164	11	or	or	CCONJ
ajsl-618	164	12	credits	credit	NOUN
ajsl-618	164	13	for	for	ADP
ajsl-618	164	14	the	the	DET
ajsl-618	164	15	tax	tax	NOUN
ajsl-618	164	16	that	that	PRON
ajsl-618	164	17	residents	resident	NOUN
ajsl-618	164	18	already	already	ADV
ajsl-618	164	19	pay	pay	VERB
ajsl-618	164	20	to	to	ADP
ajsl-618	164	21	other	other	ADJ
ajsl-618	164	22	countries	country	NOUN
ajsl-618	164	23	on	on	ADP
ajsl-618	164	24	their	their	PRON
ajsl-618	164	25	foreign	foreign	ADJ
ajsl-618	164	26	income	income	NOUN
ajsl-618	164	27	.	.	PUNCT
ajsl-618	165	1	many	many	ADJ
ajsl-618	165	2	countries	country	NOUN
ajsl-618	165	3	also	also	ADV
ajsl-618	165	4	sign	sign	VERB
ajsl-618	165	5	tax	tax	NOUN
ajsl-618	165	6	treaties	treaty	NOUN
ajsl-618	165	7	with	with	ADP
ajsl-618	165	8	each	each	DET
ajsl-618	165	9	other	other	ADJ
ajsl-618	165	10	to	to	PART
ajsl-618	165	11	eliminate	eliminate	VERB
ajsl-618	165	12	or	or	CCONJ
ajsl-618	165	13	reduce	reduce	VERB
ajsl-618	165	14	double	double	ADJ
ajsl-618	165	15	taxation	taxation	NOUN
ajsl-618	165	16	.	.	PUNCT
ajsl-618	166	1	countries	country	NOUN
ajsl-618	166	2	do	do	AUX
ajsl-618	166	3	not	not	PART
ajsl-618	166	4	necessarily	necessarily	ADV
ajsl-618	166	5	use	use	VERB
ajsl-618	166	6	the	the	DET
ajsl-618	166	7	same	same	ADJ
ajsl-618	166	8	system	system	NOUN
ajsl-618	166	9	of	of	ADP
ajsl-618	166	10	taxation	taxation	NOUN
ajsl-618	166	11	for	for	ADP
ajsl-618	166	12	individuals	individual	NOUN
ajsl-618	166	13	and	and	CCONJ
ajsl-618	166	14	corporations	corporation	NOUN
ajsl-618	166	15	.	.	PUNCT
ajsl-618	167	1	for	for	ADP
ajsl-618	167	2	example	example	NOUN
ajsl-618	167	3	,	,	PUNCT
ajsl-618	167	4	france	france	PROPN
ajsl-618	167	5	uses	use	VERB
ajsl-618	167	6	a	a	DET
ajsl-618	167	7	residential	residential	ADJ
ajsl-618	167	8	system	system	NOUN
ajsl-618	167	9	for	for	ADP
ajsl-618	167	10	individuals	individual	NOUN
ajsl-618	167	11	but	but	CCONJ
ajsl-618	167	12	a	a	DET
ajsl-618	167	13	territorial	territorial	ADJ
ajsl-618	167	14	system	system	NOUN
ajsl-618	167	15	for	for	ADP
ajsl-618	167	16	corporations	corporation	NOUN
ajsl-618	167	17	(	(	PUNCT
ajsl-618	167	18	h.	h.	PROPN
ajsl-618	167	19	l.	l.	PROPN
ajsl-618	167	20	a.	a.	PROPN
ajsl-618	167	21	hart	hart	PROPN
ajsl-618	167	22	.	.	PUNCT
ajsl-618	167	23	,	,	PUNCT
ajsl-618	167	24	1961	1961	NUM
ajsl-618	167	25	)	)	PUNCT
ajsl-618	167	26	while	while	SCONJ
ajsl-618	167	27	singapore	singapore	PROPN
ajsl-618	167	28	does	do	VERB
ajsl-618	167	29	the	the	DET
ajsl-618	167	30	opposite	opposite	NOUN
ajsl-618	167	31	,	,	PUNCT
ajsl-618	167	32	and	and	CCONJ
ajsl-618	167	33	brunei	brunei	PROPN
ajsl-618	167	34	taxes	taxis	NOUN
ajsl-618	167	35	corporate	corporate	ADJ
ajsl-618	167	36	but	but	CCONJ
ajsl-618	167	37	not	not	PART
ajsl-618	167	38	personal	personal	ADJ
ajsl-618	167	39	income	income	NOUN
ajsl-618	167	40	.	.	PUNCT
ajsl-618	168	1	fiscal	fiscal	ADJ
ajsl-618	168	2	federalism	federalism	NOUN
ajsl-618	168	3	fiscal	fiscal	ADJ
ajsl-618	168	4	federalism	federalism	NOUN
ajsl-618	168	5	denotes	denote	VERB
ajsl-618	168	6	an	an	DET
ajsl-618	168	7	inter	inter	ADJ
ajsl-618	168	8	-	-	ADJ
ajsl-618	168	9	governmental	governmental	ADJ
ajsl-618	168	10	fiscal	fiscal	ADJ
ajsl-618	168	11	relation	relation	NOUN
ajsl-618	168	12	defining	define	VERB
ajsl-618	168	13	functions	function	NOUN
ajsl-618	168	14	and	and	CCONJ
ajsl-618	168	15	responsibilities	responsibility	NOUN
ajsl-618	168	16	among	among	ADP
ajsl-618	168	17	the	the	DET
ajsl-618	168	18	various	various	ADJ
ajsl-618	168	19	tiers	tier	NOUN
ajsl-618	168	20	of	of	ADP
ajsl-618	168	21	government	government	NOUN
ajsl-618	168	22	as	as	ADV
ajsl-618	168	23	well	well	ADV
ajsl-618	168	24	as	as	ADP
ajsl-618	168	25	the	the	DET
ajsl-618	168	26	financial	financial	ADJ
ajsl-618	168	27	resources	resource	NOUN
ajsl-618	168	28	to	to	PART
ajsl-618	168	29	achieve	achieve	VERB
ajsl-618	168	30	stated	stated	ADJ
ajsl-618	168	31	objectives	objective	NOUN
ajsl-618	168	32	(	(	PUNCT
ajsl-618	168	33	r	r	NOUN
ajsl-618	168	34	ajibola	ajibola	PROPN
ajsl-618	168	35	,	,	PUNCT
ajsl-618	168	36	2008	2008	NUM
ajsl-618	168	37	)	)	PUNCT
ajsl-618	168	38	.	.	PUNCT
ajsl-618	169	1	it	it	PRON
ajsl-618	169	2	is	be	AUX
ajsl-618	169	3	a	a	DET
ajsl-618	169	4	term	term	NOUN
ajsl-618	169	5	used	use	VERB
ajsl-618	169	6	to	to	PART
ajsl-618	169	7	describe	describe	VERB
ajsl-618	169	8	a	a	DET
ajsl-618	169	9	system	system	NOUN
ajsl-618	169	10	of	of	ADP
ajsl-618	169	11	government	government	NOUN
ajsl-618	169	12	in	in	ADP
ajsl-618	169	13	which	which	PRON
ajsl-618	169	14	the	the	DET
ajsl-618	169	15	fiscal	fiscal	ADJ
ajsl-618	169	16	responsibilities	responsibility	NOUN
ajsl-618	169	17	rest	rest	VERB
ajsl-618	169	18	with	with	ADP
ajsl-618	169	19	the	the	DET
ajsl-618	169	20	various	various	ADJ
ajsl-618	169	21	tiers	tier	NOUN
ajsl-618	169	22	of	of	ADP
ajsl-618	169	23	government	government	NOUN
ajsl-618	169	24	in	in	ADP
ajsl-618	169	25	the	the	DET
ajsl-618	169	26	country	country	NOUN
ajsl-618	169	27	.	.	PUNCT
ajsl-618	170	1	in	in	ADP
ajsl-618	170	2	nigeria	nigeria	PROPN
ajsl-618	170	3	,	,	PUNCT
ajsl-618	170	4	for	for	ADP
ajsl-618	170	5	instance	instance	NOUN
ajsl-618	170	6	,	,	PUNCT
ajsl-618	170	7	the	the	DET
ajsl-618	170	8	federal	federal	ADJ
ajsl-618	170	9	,	,	PUNCT
ajsl-618	170	10	state	state	NOUN
ajsl-618	170	11	and	and	CCONJ
ajsl-618	170	12	local	local	ADJ
ajsl-618	170	13	governments	government	NOUN
ajsl-618	170	14	have	have	VERB
ajsl-618	170	15	the	the	DET
ajsl-618	170	16	joint	joint	ADJ
ajsl-618	170	17	responsibility	responsibility	NOUN
ajsl-618	170	18	of	of	ADP
ajsl-618	170	19	generating	generate	VERB
ajsl-618	170	20	and	and	CCONJ
ajsl-618	170	21	expending	expend	VERB
ajsl-618	170	22	revenue	revenue	NOUN
ajsl-618	170	23	to	to	PART
ajsl-618	170	24	carry	carry	VERB
ajsl-618	170	25	on	on	ADP
ajsl-618	170	26	government	government	NOUN
ajsl-618	170	27	responsibilities	responsibility	NOUN
ajsl-618	170	28	.	.	PUNCT
ajsl-618	171	1	fiscal	fiscal	ADJ
ajsl-618	171	2	federalism	federalism	NOUN
ajsl-618	171	3	therefore	therefore	ADV
ajsl-618	171	4	relates	relate	VERB
ajsl-618	171	5	to	to	ADP
ajsl-618	171	6	the	the	DET
ajsl-618	171	7	division	division	NOUN
ajsl-618	171	8	of	of	ADP
ajsl-618	171	9	tax	tax	NOUN
ajsl-618	171	10	income	income	NOUN
ajsl-618	171	11	and	and	CCONJ
ajsl-618	171	12	functional	functional	ADJ
ajsl-618	171	13	responsibilities	responsibility	NOUN
ajsl-618	171	14	among	among	ADP
ajsl-618	171	15	the	the	DET
ajsl-618	171	16	various	various	ADJ
ajsl-618	171	17	tiers	tier	NOUN
ajsl-618	171	18	of	of	ADP
ajsl-618	171	19	government	government	NOUN
ajsl-618	171	20	in	in	ADP
ajsl-618	171	21	a	a	DET
ajsl-618	171	22	federal	federal	ADJ
ajsl-618	171	23	state	state	NOUN
ajsl-618	171	24	.	.	PUNCT
ajsl-618	172	1	it	it	PRON
ajsl-618	172	2	follows	follow	VERB
ajsl-618	172	3	,	,	PUNCT
ajsl-618	172	4	therefore	therefore	ADV
ajsl-618	172	5	,	,	PUNCT
ajsl-618	172	6	that	that	SCONJ
ajsl-618	172	7	both	both	PRON
ajsl-618	172	8	states	state	NOUN
ajsl-618	172	9	and	and	CCONJ
ajsl-618	172	10	federal	federal	ADJ
ajsl-618	172	11	authorities	authority	NOUN
ajsl-618	172	12	in	in	ADP
ajsl-618	172	13	a	a	DET
ajsl-618	172	14	federation	federation	NOUN
ajsl-618	172	15	must	must	AUX
ajsl-618	172	16	be	be	AUX
ajsl-618	172	17	given	give	VERB
ajsl-618	172	18	the	the	DET
ajsl-618	172	19	constitutional	constitutional	ADJ
ajsl-618	172	20	power	power	NOUN
ajsl-618	172	21	,	,	PUNCT
ajsl-618	172	22	each	each	PRON
ajsl-618	172	23	to	to	PART
ajsl-618	172	24	have	have	VERB
ajsl-618	172	25	access	access	NOUN
ajsl-618	172	26	to	to	ADP
ajsl-618	172	27	and	and	CCONJ
ajsl-618	172	28	power	power	NOUN
ajsl-618	172	29	to	to	PART
ajsl-618	172	30	control	control	VERB
ajsl-618	172	31	its	its	PRON
ajsl-618	172	32	own	own	ADJ
ajsl-618	172	33	financial	financial	ADJ
ajsl-618	172	34	resources	resource	NOUN
ajsl-618	172	35	;	;	PUNCT
ajsl-618	172	36	each	each	PRON
ajsl-618	172	37	must	must	AUX
ajsl-618	172	38	have	have	VERB
ajsl-618	172	39	power	power	NOUN
ajsl-618	172	40	to	to	PART
ajsl-618	172	41	tax	tax	VERB
ajsl-618	172	42	and	and	CCONJ
ajsl-618	172	43	to	to	PART
ajsl-618	172	44	borrow	borrow	VERB
ajsl-618	172	45	for	for	ADP
ajsl-618	172	46	the	the	DET
ajsl-618	172	47	financing	financing	NOUN
ajsl-618	172	48	of	of	ADP
ajsl-618	172	49	its	its	PRON
ajsl-618	172	50	own	own	ADJ
ajsl-618	172	51	services	service	NOUN
ajsl-618	172	52	by	by	ADP
ajsl-618	172	53	itself	itself	PRON
ajsl-618	172	54	(	(	PUNCT
ajsl-618	172	55	a.	a.	NOUN
ajsl-618	172	56	ferrara	ferrara	PROPN
ajsl-618	172	57	,	,	PUNCT
ajsl-618	172	58	2010	2010	NUM
ajsl-618	172	59	)	)	PUNCT
ajsl-618	172	60	.	.	PUNCT
ajsl-618	173	1	hilman	hilman	PROPN
ajsl-618	173	2	had	have	AUX
ajsl-618	173	3	argued	argue	VERB
ajsl-618	173	4	that	that	SCONJ
ajsl-618	173	5	in	in	ADP
ajsl-618	173	6	a	a	DET
ajsl-618	173	7	federal	federal	ADJ
ajsl-618	173	8	system	system	NOUN
ajsl-618	173	9	of	of	ADP
ajsl-618	173	10	government	government	NOUN
ajsl-618	173	11	,	,	PUNCT
ajsl-618	173	12	there	there	PRON
ajsl-618	173	13	is	be	VERB
ajsl-618	173	14	allocation	allocation	NOUN
ajsl-618	173	15	of	of	ADP
ajsl-618	173	16	taxing	tax	VERB
ajsl-618	173	17	power	power	NOUN
ajsl-618	173	18	,	,	PUNCT
ajsl-618	173	19	federally	federally	ADV
ajsl-618	173	20	collectable	collectable	ADJ
ajsl-618	173	21	revenue	revenue	NOUN
ajsl-618	173	22	and	and	CCONJ
ajsl-618	173	23	federal	federal	ADJ
ajsl-618	173	24	expenditure	expenditure	NOUN
ajsl-618	173	25	to	to	ADP
ajsl-618	173	26	the	the	DET
ajsl-618	173	27	different	different	ADJ
ajsl-618	173	28	level/	level/	ADJ
ajsl-618	173	29	components	component	NOUN
ajsl-618	173	30	of	of	ADP
ajsl-618	173	31	government	government	NOUN
ajsl-618	173	32	in	in	ADP
ajsl-618	173	33	a	a	DET
ajsl-618	173	34	federation	federation	NOUN
ajsl-618	173	35	so	so	SCONJ
ajsl-618	173	36	as	as	SCONJ
ajsl-618	173	37	to	to	PART
ajsl-618	173	38	enable	enable	VERB
ajsl-618	173	39	them	they	PRON
ajsl-618	173	40	discharge	discharge	VERB
ajsl-618	173	41	their	their	PRON
ajsl-618	173	42	constitutionally	constitutionally	ADV
ajsl-618	173	43	assigned	assign	VERB
ajsl-618	173	44	functions	function	NOUN
ajsl-618	173	45	and	and	CCONJ
ajsl-618	173	46	responsibilities	responsibility	NOUN
ajsl-618	173	47	to	to	ADP
ajsl-618	173	48	their	their	PRON
ajsl-618	173	49	citizens	citizen	NOUN
ajsl-618	173	50	.	.	PUNCT
ajsl-618	174	1	he	he	PRON
ajsl-618	174	2	added	add	VERB
ajsl-618	174	3	that	that	SCONJ
ajsl-618	174	4	in	in	ADP
ajsl-618	174	5	most	most	ADJ
ajsl-618	174	6	federations	federation	NOUN
ajsl-618	174	7	,	,	PUNCT
ajsl-618	174	8	the	the	DET
ajsl-618	174	9	taxes	taxis	NOUN
ajsl-618	174	10	of	of	ADP
ajsl-618	174	11	citizens	citizen	NOUN
ajsl-618	174	12	(	(	PUNCT
ajsl-618	174	13	corporate	corporate	ADJ
ajsl-618	174	14	and	and	CCONJ
ajsl-618	174	15	biological	biological	ADJ
ajsl-618	174	16	)	)	PUNCT
ajsl-618	174	17	constitute	constitute	VERB
ajsl-618	174	18	the	the	DET
ajsl-618	174	19	major	major	ADJ
ajsl-618	174	20	items	item	NOUN
ajsl-618	174	21	that	that	PRON
ajsl-618	174	22	go	go	VERB
ajsl-618	174	23	into	into	ADP
ajsl-618	174	24	the	the	DET
ajsl-618	174	25	common	common	ADJ
ajsl-618	174	26	purse	purse	NOUN
ajsl-618	174	27	of	of	ADP
ajsl-618	174	28	the	the	DET
ajsl-618	174	29	federation	federation	NOUN
ajsl-618	174	30	(	(	PUNCT
ajsl-618	174	31	a.	a.	PROPN
ajsl-618	174	32	l.	l.	PROPN
ajsl-618	174	33	hillman	hillman	PROPN
ajsl-618	174	34	,	,	PUNCT
ajsl-618	174	35	2003	2003	NUM
ajsl-618	174	36	)	)	PUNCT
ajsl-618	174	37	.	.	PUNCT
ajsl-618	175	1	in	in	ADP
ajsl-618	175	2	view	view	NOUN
ajsl-618	175	3	of	of	ADP
ajsl-618	175	4	the	the	DET
ajsl-618	175	5	underlying	underlie	VERB
ajsl-618	175	6	imperatives	imperative	NOUN
ajsl-618	175	7	of	of	ADP
ajsl-618	175	8	fiscal	fiscal	ADJ
ajsl-618	175	9	federalism	federalism	NOUN
ajsl-618	175	10	,	,	PUNCT
ajsl-618	175	11	gruber	gruber	PROPN
ajsl-618	175	12	jonathan	jonathan	PROPN
ajsl-618	175	13	maintained	maintain	VERB
ajsl-618	175	14	that	that	SCONJ
ajsl-618	175	15	the	the	DET
ajsl-618	175	16	principle	principle	NOUN
ajsl-618	175	17	of	of	ADP
ajsl-618	175	18	fiscal	fiscal	ADJ
ajsl-618	175	19	autonomy	autonomy	NOUN
ajsl-618	175	20	and	and	CCONJ
ajsl-618	175	21	fiscal	fiscal	ADJ
ajsl-618	175	22	integrity	integrity	NOUN
ajsl-618	175	23	is	be	AUX
ajsl-618	175	24	a	a	DET
ajsl-618	175	25	sine	sine	NOUN
ajsl-618	175	26	qua	qua	NOUN
ajsl-618	175	27	non	non	X
ajsl-618	175	28	for	for	ADP
ajsl-618	175	29	the	the	DET
ajsl-618	175	30	survival	survival	NOUN
ajsl-618	175	31	and	and	CCONJ
ajsl-618	175	32	continued	continued	ADJ
ajsl-618	175	33	existence	existence	NOUN
ajsl-618	175	34	of	of	ADP
ajsl-618	175	35	a	a	DET
ajsl-618	175	36	truly	truly	ADV
ajsl-618	175	37	federal	federal	ADJ
ajsl-618	175	38	system	system	NOUN
ajsl-618	175	39	of	of	ADP
ajsl-618	175	40	government	government	NOUN
ajsl-618	175	41	.	.	PUNCT
ajsl-618	176	1	he	he	PRON
ajsl-618	176	2	advocated	advocate	VERB
ajsl-618	176	3	that	that	SCONJ
ajsl-618	176	4	each	each	DET
ajsl-618	176	5	level	level	NOUN
ajsl-618	176	6	of	of	ADP
ajsl-618	176	7	government	government	NOUN
ajsl-618	176	8	federal	federal	ADJ
ajsl-618	176	9	,	,	PUNCT
ajsl-618	176	10	state	state	NOUN
ajsl-618	176	11	and	and	CCONJ
ajsl-618	176	12	local	local	ADJ
ajsl-618	176	13	must	must	AUX
ajsl-618	176	14	necessarily	necessarily	ADV
ajsl-618	176	15	have	have	VERB
ajsl-618	176	16	a	a	DET
ajsl-618	176	17	minimum	minimum	ADJ
ajsl-618	176	18	source	source	NOUN
ajsl-618	176	19	of	of	ADP
ajsl-618	176	20	independent	independent	ADJ
ajsl-618	176	21	revenue	revenue	NOUN
ajsl-618	176	22	and	and	CCONJ
ajsl-618	176	23	full	full	ADJ
ajsl-618	176	24	control	control	NOUN
ajsl-618	176	25	of	of	ADP
ajsl-618	176	26	such	such	ADJ
ajsl-618	176	27	revenues	revenue	NOUN
ajsl-618	176	28	in	in	ADP
ajsl-618	176	29	order	order	NOUN
ajsl-618	176	30	to	to	PART
ajsl-618	176	31	enable	enable	VERB
ajsl-618	176	32	it	it	PRON
ajsl-618	176	33	discharge	discharge	VERB
ajsl-618	176	34	its	its	PRON
ajsl-618	176	35	constitutional	constitutional	ADJ
ajsl-618	176	36	responsibilities	responsibility	NOUN
ajsl-618	176	37	(	(	PUNCT
ajsl-618	176	38	j	j	PROPN
ajsl-618	176	39	gruber	gruber	PROPN
ajsl-618	176	40	,	,	PUNCT
ajsl-618	176	41	2010	2010	NUM
ajsl-618	176	42	)	)	PUNCT
ajsl-618	176	43	.	.	PUNCT
ajsl-618	177	1	as	as	ADP
ajsl-618	177	2	a	a	DET
ajsl-618	177	3	matter	matter	NOUN
ajsl-618	177	4	of	of	ADP
ajsl-618	177	5	the	the	DET
ajsl-618	177	6	fact	fact	NOUN
ajsl-618	177	7	,	,	PUNCT
ajsl-618	177	8	the	the	PRON
ajsl-618	177	9	greater	great	ADJ
ajsl-618	177	10	the	the	DET
ajsl-618	177	11	fiscal	fiscal	ADJ
ajsl-618	177	12	independence	independence	NOUN
ajsl-618	177	13	through	through	ADP
ajsl-618	177	14	internally	internally	ADV
ajsl-618	177	15	generated	generate	VERB
ajsl-618	177	16	revenue	revenue	NOUN
ajsl-618	177	17	amongst	amongst	ADP
ajsl-618	177	18	the	the	DET
ajsl-618	177	19	component	component	NOUN
ajsl-618	177	20	states	state	NOUN
ajsl-618	177	21	,	,	PUNCT
ajsl-618	177	22	the	the	PRON
ajsl-618	177	23	stronger	strong	ADJ
ajsl-618	177	24	the	the	DET
ajsl-618	177	25	foundation	foundation	NOUN
ajsl-618	177	26	of	of	ADP
ajsl-618	177	27	its	its	PRON
ajsl-618	177	28	federal	federal	ADJ
ajsl-618	177	29	system	system	NOUN
ajsl-618	177	30	and	and	CCONJ
ajsl-618	177	31	the	the	PRON
ajsl-618	177	32	greater	great	ADJ
ajsl-618	177	33	the	the	DET
ajsl-618	177	34	chances	chance	NOUN
ajsl-618	177	35	of	of	ADP
ajsl-618	177	36	the	the	DET
ajsl-618	177	37	survival	survival	NOUN
ajsl-618	177	38	and	and	CCONJ
ajsl-618	177	39	continued	continued	ADJ
ajsl-618	177	40	existence	existence	NOUN
ajsl-618	177	41	of	of	ADP
ajsl-618	177	42	the	the	DET
ajsl-618	177	43	federation	federation	NOUN
ajsl-618	177	44	.	.	PUNCT
ajsl-618	178	1	it	it	PRON
ajsl-618	178	2	is	be	AUX
ajsl-618	178	3	therefore	therefore	ADV
ajsl-618	178	4	essential	essential	ADJ
ajsl-618	178	5	that	that	SCONJ
ajsl-618	178	6	each	each	DET
ajsl-618	178	7	unit	unit	NOUN
ajsl-618	178	8	of	of	ADP
ajsl-618	178	9	the	the	DET
ajsl-618	178	10	government	government	NOUN
ajsl-618	178	11	in	in	ADP
ajsl-618	178	12	the	the	DET
ajsl-618	178	13	federation	federation	NOUN
ajsl-618	178	14	must	must	AUX
ajsl-618	178	15	not	not	PART
ajsl-618	178	16	only	only	ADV
ajsl-618	178	17	have	have	VERB
ajsl-618	178	18	identifiable	identifiable	ADJ
ajsl-618	178	19	independent	independent	ADJ
ajsl-618	178	20	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	178	21	pa	pa	PROPN
ajsl-618	178	22	ge	ge	PROPN
ajsl-618	178	23	13	13	NUM
ajsl-618	178	24	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	178	25	am	am	NOUN
ajsl-618	178	26	.	.	PUNCT
ajsl-618	179	1	j.	j.	PROPN
ajsl-618	179	2	soc	soc	PROPN
ajsl-618	179	3	.	.	PUNCT
ajsl-618	180	1	l.	l.	PROPN
ajsl-618	180	2	1(1	1(1	NUM
ajsl-618	180	3	)	)	PUNCT
ajsl-618	180	4	9	9	NUM
ajsl-618	180	5	-	-	SYM
ajsl-618	180	6	16	16	NUM
ajsl-618	180	7	,	,	PUNCT
ajsl-618	180	8	2022	2022	NUM
ajsl-618	180	9	sources	source	NOUN
ajsl-618	180	10	of	of	ADP
ajsl-618	180	11	revenue	revenue	NOUN
ajsl-618	180	12	,	,	PUNCT
ajsl-618	180	13	but	but	CCONJ
ajsl-618	180	14	that	that	SCONJ
ajsl-618	180	15	such	such	ADJ
ajsl-618	180	16	independent	independent	ADJ
ajsl-618	180	17	sources	source	NOUN
ajsl-618	180	18	should	should	AUX
ajsl-618	180	19	to	to	ADP
ajsl-618	180	20	a	a	DET
ajsl-618	180	21	large	large	ADJ
ajsl-618	180	22	extent	extent	NOUN
ajsl-618	180	23	,	,	PUNCT
ajsl-618	180	24	provide	provide	VERB
ajsl-618	180	25	a	a	DET
ajsl-618	180	26	solid	solid	ADJ
ajsl-618	180	27	base	base	NOUN
ajsl-618	180	28	for	for	ADP
ajsl-618	180	29	its	its	PRON
ajsl-618	180	30	revenue	revenue	NOUN
ajsl-618	180	31	needs	need	NOUN
ajsl-618	180	32	and	and	CCONJ
ajsl-618	180	33	economic	economic	ADJ
ajsl-618	180	34	potentialities	potentiality	NOUN
ajsl-618	180	35	.	.	PUNCT
ajsl-618	181	1	fiscal	fiscal	ADJ
ajsl-618	181	2	federalism	federalism	NOUN
ajsl-618	181	3	is	be	AUX
ajsl-618	181	4	concerned	concern	VERB
ajsl-618	181	5	with	with	ADP
ajsl-618	181	6	understanding	understanding	NOUN
ajsl-618	181	7	which	which	DET
ajsl-618	181	8	functions	function	NOUN
ajsl-618	181	9	and	and	CCONJ
ajsl-618	181	10	instruments	instrument	NOUN
ajsl-618	181	11	are	be	AUX
ajsl-618	181	12	best	well	ADV
ajsl-618	181	13	centralized	centralize	VERB
ajsl-618	181	14	and	and	CCONJ
ajsl-618	181	15	which	which	PRON
ajsl-618	181	16	is	be	AUX
ajsl-618	181	17	best	well	ADV
ajsl-618	181	18	placed	place	VERB
ajsl-618	181	19	in	in	ADP
ajsl-618	181	20	the	the	DET
ajsl-618	181	21	sphere	sphere	NOUN
ajsl-618	181	22	of	of	ADP
ajsl-618	181	23	decentralized	decentralized	ADJ
ajsl-618	181	24	levels	level	NOUN
ajsl-618	181	25	of	of	ADP
ajsl-618	181	26	government	government	NOUN
ajsl-618	181	27	(	(	PUNCT
ajsl-618	181	28	w.	w.	PROPN
ajsl-618	181	29	e.	e.	PROPN
ajsl-618	181	30	oates	oates	PROPN
ajsl-618	181	31	,	,	PUNCT
ajsl-618	181	32	1999	1999	NUM
ajsl-618	181	33	)	)	PUNCT
ajsl-618	181	34	.	.	PUNCT
ajsl-618	182	1	in	in	ADP
ajsl-618	182	2	other	other	ADJ
ajsl-618	182	3	words	word	NOUN
ajsl-618	182	4	,	,	PUNCT
ajsl-618	182	5	it	it	PRON
ajsl-618	182	6	is	be	AUX
ajsl-618	182	7	the	the	DET
ajsl-618	182	8	study	study	NOUN
ajsl-618	182	9	of	of	ADP
ajsl-618	182	10	how	how	SCONJ
ajsl-618	182	11	competencies	competency	NOUN
ajsl-618	182	12	(	(	PUNCT
ajsl-618	182	13	expenditure	expenditure	NOUN
ajsl-618	182	14	side	side	NOUN
ajsl-618	182	15	)	)	PUNCT
ajsl-618	182	16	and	and	CCONJ
ajsl-618	182	17	fiscal	fiscal	ADJ
ajsl-618	182	18	instruments	instrument	NOUN
ajsl-618	182	19	(	(	PUNCT
ajsl-618	182	20	revenue	revenue	NOUN
ajsl-618	182	21	side	side	NOUN
ajsl-618	182	22	)	)	PUNCT
ajsl-618	182	23	are	be	AUX
ajsl-618	182	24	allocated	allocate	VERB
ajsl-618	182	25	across	across	ADP
ajsl-618	182	26	different	different	ADJ
ajsl-618	182	27	(	(	PUNCT
ajsl-618	182	28	vertical	vertical	ADJ
ajsl-618	182	29	)	)	PUNCT
ajsl-618	182	30	layers	layer	NOUN
ajsl-618	182	31	of	of	ADP
ajsl-618	182	32	the	the	DET
ajsl-618	182	33	government	government	NOUN
ajsl-618	182	34	.	.	PUNCT
ajsl-618	183	1	an	an	DET
ajsl-618	183	2	important	important	ADJ
ajsl-618	183	3	part	part	NOUN
ajsl-618	183	4	of	of	ADP
ajsl-618	183	5	its	its	PRON
ajsl-618	183	6	subject	subject	NOUN
ajsl-618	183	7	matter	matter	NOUN
ajsl-618	183	8	is	be	AUX
ajsl-618	183	9	the	the	DET
ajsl-618	183	10	system	system	NOUN
ajsl-618	183	11	of	of	ADP
ajsl-618	183	12	transfer	transfer	NOUN
ajsl-618	183	13	of	of	ADP
ajsl-618	183	14	payments	payment	NOUN
ajsl-618	183	15	or	or	CCONJ
ajsl-618	183	16	grants	grant	NOUN
ajsl-618	183	17	by	by	ADP
ajsl-618	183	18	which	which	PRON
ajsl-618	183	19	a	a	DET
ajsl-618	183	20	central	central	ADJ
ajsl-618	183	21	government	government	NOUN
ajsl-618	183	22	shares	share	VERB
ajsl-618	183	23	its	its	PRON
ajsl-618	183	24	revenues	revenue	NOUN
ajsl-618	183	25	with	with	ADP
ajsl-618	183	26	lower	low	ADJ
ajsl-618	183	27	levels	level	NOUN
ajsl-618	183	28	of	of	ADP
ajsl-618	183	29	government	government	NOUN
ajsl-618	183	30	(	(	PUNCT
ajsl-618	183	31	j	j	PROPN
ajsl-618	183	32	e	e	PROPN
ajsl-618	183	33	stiglitz	stiglitz	PROPN
ajsl-618	183	34	,	,	PUNCT
ajsl-618	183	35	1999	1999	NUM
ajsl-618	183	36	)	)	PUNCT
ajsl-618	183	37	.	.	PUNCT
ajsl-618	184	1	federal	federal	ADJ
ajsl-618	184	2	governments	government	NOUN
ajsl-618	184	3	use	use	VERB
ajsl-618	184	4	this	this	DET
ajsl-618	184	5	power	power	NOUN
ajsl-618	184	6	to	to	PART
ajsl-618	184	7	enforce	enforce	VERB
ajsl-618	184	8	national	national	ADJ
ajsl-618	184	9	rules	rule	NOUN
ajsl-618	184	10	and	and	CCONJ
ajsl-618	184	11	standards	standard	NOUN
ajsl-618	184	12	.	.	PUNCT
ajsl-618	185	1	there	there	PRON
ajsl-618	185	2	are	be	VERB
ajsl-618	185	3	two	two	NUM
ajsl-618	185	4	primary	primary	ADJ
ajsl-618	185	5	types	type	NOUN
ajsl-618	185	6	of	of	ADP
ajsl-618	185	7	transfers	transfer	NOUN
ajsl-618	185	8	,	,	PUNCT
ajsl-618	185	9	conditional	conditional	ADJ
ajsl-618	185	10	and	and	CCONJ
ajsl-618	185	11	unconditional	unconditional	ADJ
ajsl-618	185	12	.	.	PUNCT
ajsl-618	186	1	a	a	DET
ajsl-618	186	2	conditional	conditional	ADJ
ajsl-618	186	3	transfer	transfer	NOUN
ajsl-618	186	4	from	from	ADP
ajsl-618	186	5	a	a	DET
ajsl-618	186	6	federal	federal	ADJ
ajsl-618	186	7	body	body	NOUN
ajsl-618	186	8	to	to	ADP
ajsl-618	186	9	a	a	DET
ajsl-618	186	10	province	province	NOUN
ajsl-618	186	11	,	,	PUNCT
ajsl-618	186	12	or	or	CCONJ
ajsl-618	186	13	other	other	ADJ
ajsl-618	186	14	territory	territory	NOUN
ajsl-618	186	15	,	,	PUNCT
ajsl-618	186	16	involves	involve	VERB
ajsl-618	186	17	a	a	DET
ajsl-618	186	18	certain	certain	ADJ
ajsl-618	186	19	set	set	NOUN
ajsl-618	186	20	of	of	ADP
ajsl-618	186	21	conditions	condition	NOUN
ajsl-618	186	22	.	.	PUNCT
ajsl-618	187	1	if	if	SCONJ
ajsl-618	187	2	the	the	DET
ajsl-618	187	3	lower	low	ADJ
ajsl-618	187	4	level	level	NOUN
ajsl-618	187	5	of	of	ADP
ajsl-618	187	6	government	government	NOUN
ajsl-618	187	7	is	be	AUX
ajsl-618	187	8	to	to	PART
ajsl-618	187	9	receive	receive	VERB
ajsl-618	187	10	this	this	DET
ajsl-618	187	11	type	type	NOUN
ajsl-618	187	12	of	of	ADP
ajsl-618	187	13	transfer	transfer	NOUN
ajsl-618	187	14	,	,	PUNCT
ajsl-618	187	15	it	it	PRON
ajsl-618	187	16	must	must	AUX
ajsl-618	187	17	agree	agree	VERB
ajsl-618	187	18	to	to	ADP
ajsl-618	187	19	the	the	DET
ajsl-618	187	20	spending	spending	NOUN
ajsl-618	187	21	instructions	instruction	NOUN
ajsl-618	187	22	of	of	ADP
ajsl-618	187	23	the	the	DET
ajsl-618	187	24	federal	federal	ADJ
ajsl-618	187	25	government	government	NOUN
ajsl-618	187	26	.	.	PUNCT
ajsl-618	188	1	an	an	DET
ajsl-618	188	2	example	example	NOUN
ajsl-618	188	3	of	of	ADP
ajsl-618	188	4	this	this	PRON
ajsl-618	188	5	would	would	AUX
ajsl-618	188	6	be	be	AUX
ajsl-618	188	7	the	the	DET
ajsl-618	188	8	canada	canada	PROPN
ajsl-618	188	9	health	health	NOUN
ajsl-618	188	10	transfer	transfer	NOUN
ajsl-618	188	11	.	.	PUNCT
ajsl-618	189	1	(	(	PUNCT
ajsl-618	189	2	j.	j.	PROPN
ajsl-618	189	3	p.	p.	PROPN
ajsl-618	189	4	faguet	faguet	PROPN
ajsl-618	189	5	&	&	CCONJ
ajsl-618	189	6	c.	c.	PROPN
ajsl-618	189	7	poschl	poschl	PROPN
ajsl-618	189	8	,	,	PUNCT
ajsl-618	189	9	2015	2015	NUM
ajsl-618	189	10	)	)	PUNCT
ajsl-618	189	11	an	an	DET
ajsl-618	189	12	unconditional	unconditional	ADJ
ajsl-618	189	13	grant	grant	NOUN
ajsl-618	189	14	is	be	AUX
ajsl-618	189	15	usually	usually	ADV
ajsl-618	189	16	a	a	DET
ajsl-618	189	17	cash	cash	NOUN
ajsl-618	189	18	or	or	CCONJ
ajsl-618	189	19	tax	tax	NOUN
ajsl-618	189	20	point	point	NOUN
ajsl-618	189	21	transfer	transfer	NOUN
ajsl-618	189	22	,	,	PUNCT
ajsl-618	189	23	with	with	ADP
ajsl-618	189	24	no	no	DET
ajsl-618	189	25	spending	spending	NOUN
ajsl-618	189	26	instructions	instruction	NOUN
ajsl-618	189	27	.	.	PUNCT
ajsl-618	190	1	an	an	DET
ajsl-618	190	2	example	example	NOUN
ajsl-618	190	3	of	of	ADP
ajsl-618	190	4	this	this	PRON
ajsl-618	190	5	would	would	AUX
ajsl-618	190	6	be	be	AUX
ajsl-618	190	7	a	a	DET
ajsl-618	190	8	federal	federal	ADJ
ajsl-618	190	9	equalization	equalization	NOUN
ajsl-618	190	10	transfer	transfer	NOUN
ajsl-618	190	11	.	.	PUNCT
ajsl-618	191	1	this	this	PRON
ajsl-618	191	2	may	may	AUX
ajsl-618	191	3	be	be	AUX
ajsl-618	191	4	noted	note	VERB
ajsl-618	191	5	that	that	SCONJ
ajsl-618	191	6	the	the	DET
ajsl-618	191	7	concept	concept	NOUN
ajsl-618	191	8	of	of	ADP
ajsl-618	191	9	fiscal	fiscal	ADJ
ajsl-618	191	10	federalism	federalism	NOUN
ajsl-618	191	11	is	be	AUX
ajsl-618	191	12	relevant	relevant	ADJ
ajsl-618	191	13	for	for	ADP
ajsl-618	191	14	all	all	DET
ajsl-618	191	15	kinds	kind	NOUN
ajsl-618	191	16	of	of	ADP
ajsl-618	191	17	government	government	NOUN
ajsl-618	191	18	:	:	PUNCT
ajsl-618	191	19	unitary	unitary	ADJ
ajsl-618	191	20	,	,	PUNCT
ajsl-618	191	21	federal	federal	ADJ
ajsl-618	191	22	and	and	CCONJ
ajsl-618	191	23	confederal	confederal	ADJ
ajsl-618	191	24	(	(	PUNCT
ajsl-618	191	25	c.	c.	PROPN
ajsl-618	191	26	k.	k.	PROPN
ajsl-618	191	27	sharma	sharma	PROPN
ajsl-618	191	28	,	,	PUNCT
ajsl-618	191	29	2009	2009	NUM
ajsl-618	191	30	)	)	PUNCT
ajsl-618	191	31	.	.	PUNCT
ajsl-618	192	1	the	the	DET
ajsl-618	192	2	concept	concept	NOUN
ajsl-618	192	3	of	of	ADP
ajsl-618	192	4	fiscal	fiscal	ADJ
ajsl-618	192	5	federalism	federalism	NOUN
ajsl-618	192	6	is	be	AUX
ajsl-618	192	7	not	not	PART
ajsl-618	192	8	to	to	PART
ajsl-618	192	9	be	be	AUX
ajsl-618	192	10	associated	associate	VERB
ajsl-618	192	11	with	with	ADP
ajsl-618	192	12	fiscal	fiscal	ADJ
ajsl-618	192	13	decentralization	decentralization	NOUN
ajsl-618	192	14	in	in	ADP
ajsl-618	192	15	officially	officially	ADV
ajsl-618	192	16	declared	declare	VERB
ajsl-618	192	17	federations	federation	NOUN
ajsl-618	192	18	only	only	ADV
ajsl-618	192	19	;	;	PUNCT
ajsl-618	192	20	it	it	PRON
ajsl-618	192	21	is	be	AUX
ajsl-618	192	22	applicable	applicable	ADJ
ajsl-618	192	23	even	even	ADV
ajsl-618	192	24	to	to	ADP
ajsl-618	192	25	non	non	ADJ
ajsl-618	192	26	-	-	ADJ
ajsl-618	192	27	federal	federal	ADJ
ajsl-618	192	28	states	state	NOUN
ajsl-618	192	29	(	(	PUNCT
ajsl-618	192	30	having	have	VERB
ajsl-618	192	31	no	no	DET
ajsl-618	192	32	formal	formal	ADJ
ajsl-618	192	33	federal	federal	ADJ
ajsl-618	192	34	constitutional	constitutional	ADJ
ajsl-618	192	35	arrangement	arrangement	NOUN
ajsl-618	192	36	)	)	PUNCT
ajsl-618	192	37	in	in	ADP
ajsl-618	192	38	the	the	DET
ajsl-618	192	39	sense	sense	NOUN
ajsl-618	192	40	that	that	SCONJ
ajsl-618	192	41	they	they	PRON
ajsl-618	192	42	encompass	encompass	VERB
ajsl-618	192	43	different	different	ADJ
ajsl-618	192	44	levels	level	NOUN
ajsl-618	192	45	of	of	ADP
ajsl-618	192	46	government	government	NOUN
ajsl-618	192	47	which	which	PRON
ajsl-618	192	48	have	have	VERB
ajsl-618	192	49	de	de	X
ajsl-618	192	50	facto	facto	X
ajsl-618	192	51	decision	decision	NOUN
ajsl-618	192	52	-	-	PUNCT
ajsl-618	192	53	making	make	VERB
ajsl-618	192	54	authority	authority	NOUN
ajsl-618	192	55	.	.	PUNCT
ajsl-618	193	1	this	this	PRON
ajsl-618	193	2	,	,	PUNCT
ajsl-618	193	3	however	however	ADV
ajsl-618	193	4	,	,	PUNCT
ajsl-618	193	5	does	do	AUX
ajsl-618	193	6	not	not	PART
ajsl-618	193	7	mean	mean	VERB
ajsl-618	193	8	that	that	SCONJ
ajsl-618	193	9	all	all	DET
ajsl-618	193	10	forms	form	NOUN
ajsl-618	193	11	of	of	ADP
ajsl-618	193	12	governments	government	NOUN
ajsl-618	193	13	are	be	AUX
ajsl-618	193	14	‘	'	PUNCT
ajsl-618	193	15	fiscally	fiscally	ADV
ajsl-618	193	16	’	'	PUNCT
ajsl-618	193	17	federal	federal	ADJ
ajsl-618	193	18	;	;	PUNCT
ajsl-618	193	19	only	only	ADV
ajsl-618	193	20	that	that	SCONJ
ajsl-618	193	21	‘	'	PUNCT
ajsl-618	193	22	fiscal	fiscal	ADJ
ajsl-618	193	23	federalism	federalism	NOUN
ajsl-618	193	24	’	'	PUNCT
ajsl-618	193	25	is	be	AUX
ajsl-618	193	26	a	a	DET
ajsl-618	193	27	set	set	NOUN
ajsl-618	193	28	of	of	ADP
ajsl-618	193	29	principles	principle	NOUN
ajsl-618	193	30	that	that	PRON
ajsl-618	193	31	can	can	AUX
ajsl-618	193	32	be	be	AUX
ajsl-618	193	33	applied	apply	VERB
ajsl-618	193	34	to	to	ADP
ajsl-618	193	35	all	all	DET
ajsl-618	193	36	countries	country	NOUN
ajsl-618	193	37	attempting	attempt	VERB
ajsl-618	193	38	‘	'	PUNCT
ajsl-618	193	39	fiscal	fiscal	ADJ
ajsl-618	193	40	decentralization	decentralization	NOUN
ajsl-618	193	41	’	'	PUNCT
ajsl-618	193	42	.	.	PUNCT
ajsl-618	194	1	in	in	ADP
ajsl-618	194	2	fact	fact	NOUN
ajsl-618	194	3	,	,	PUNCT
ajsl-618	194	4	fiscal	fiscal	ADJ
ajsl-618	194	5	federalism	federalism	NOUN
ajsl-618	194	6	is	be	AUX
ajsl-618	194	7	a	a	DET
ajsl-618	194	8	general	general	ADJ
ajsl-618	194	9	normative	normative	ADJ
ajsl-618	194	10	framework	framework	NOUN
ajsl-618	194	11	for	for	ADP
ajsl-618	194	12	assignment	assignment	NOUN
ajsl-618	194	13	of	of	ADP
ajsl-618	194	14	functions	function	NOUN
ajsl-618	194	15	to	to	ADP
ajsl-618	194	16	the	the	DET
ajsl-618	194	17	different	different	ADJ
ajsl-618	194	18	levels	level	NOUN
ajsl-618	194	19	of	of	ADP
ajsl-618	194	20	government	government	NOUN
ajsl-618	194	21	and	and	CCONJ
ajsl-618	194	22	appropriate	appropriate	ADJ
ajsl-618	194	23	fiscal	fiscal	ADJ
ajsl-618	194	24	instruments	instrument	NOUN
ajsl-618	194	25	for	for	ADP
ajsl-618	194	26	carrying	carry	VERB
ajsl-618	194	27	out	out	ADP
ajsl-618	194	28	these	these	DET
ajsl-618	194	29	functions	function	NOUN
ajsl-618	194	30	.	.	PUNCT
ajsl-618	195	1	governor	governor	NOUN
ajsl-618	195	2	of	of	ADP
ajsl-618	195	3	rivers	river	NOUN
ajsl-618	195	4	state	state	PROPN
ajsl-618	195	5	of	of	ADP
ajsl-618	195	6	nigeria	nigeria	PROPN
ajsl-618	195	7	,	,	PUNCT
ajsl-618	195	8	ezenwo	ezenwo	PROPN
ajsl-618	195	9	nyesom	nyesom	NOUN
ajsl-618	195	10	wike	wike	PROPN
ajsl-618	195	11	said	say	VERB
ajsl-618	195	12	that	that	SCONJ
ajsl-618	195	13	he	he	PRON
ajsl-618	195	14	believes	believe	VERB
ajsl-618	195	15	true	true	ADJ
ajsl-618	195	16	fiscal	fiscal	ADJ
ajsl-618	195	17	federalism	federalism	NOUN
ajsl-618	195	18	will	will	AUX
ajsl-618	195	19	strengthen	strengthen	VERB
ajsl-618	195	20	the	the	DET
ajsl-618	195	21	economy	economy	NOUN
ajsl-618	195	22	of	of	ADP
ajsl-618	195	23	nigeria	nigeria	PROPN
ajsl-618	195	24	as	as	SCONJ
ajsl-618	195	25	all	all	DET
ajsl-618	195	26	sections	section	NOUN
ajsl-618	195	27	will	will	AUX
ajsl-618	195	28	develop	develop	VERB
ajsl-618	195	29	based	base	VERB
ajsl-618	195	30	on	on	ADP
ajsl-618	195	31	their	their	PRON
ajsl-618	195	32	comparative	comparative	ADJ
ajsl-618	195	33	advantages	advantage	NOUN
ajsl-618	195	34	(	(	PUNCT
ajsl-618	195	35	o	o	NOUN
ajsl-618	195	36	donatus	donatus	NOUN
ajsl-618	195	37	,	,	PUNCT
ajsl-618	195	38	2019	2019	NUM
ajsl-618	195	39	)	)	PUNCT
ajsl-618	195	40	.	.	PUNCT
ajsl-618	196	1	agbonika	agbonika	PROPN
ajsl-618	196	2	and	and	CCONJ
ajsl-618	196	3	agbonika	agbonika	PROPN
ajsl-618	196	4	,	,	PUNCT
ajsl-618	196	5	2015	2015	NUM
ajsl-618	196	6	clarifies	clarify	VERB
ajsl-618	196	7	that	that	SCONJ
ajsl-618	196	8	while	while	SCONJ
ajsl-618	196	9	“	"	PUNCT
ajsl-618	196	10	fiscal	fiscal	ADJ
ajsl-618	196	11	federalism	federalism	NOUN
ajsl-618	196	12	constitutes	constitute	VERB
ajsl-618	196	13	a	a	DET
ajsl-618	196	14	set	set	NOUN
ajsl-618	196	15	of	of	ADP
ajsl-618	196	16	guiding	guide	VERB
ajsl-618	196	17	principles	principle	NOUN
ajsl-618	196	18	,	,	PUNCT
ajsl-618	196	19	a	a	DET
ajsl-618	196	20	guiding	guide	VERB
ajsl-618	196	21	concept	concept	NOUN
ajsl-618	196	22	”	"	PUNCT
ajsl-618	196	23	that	that	PRON
ajsl-618	196	24	helps	help	VERB
ajsl-618	196	25	in	in	ADP
ajsl-618	196	26	designing	design	VERB
ajsl-618	196	27	financial	financial	ADJ
ajsl-618	196	28	relations	relation	NOUN
ajsl-618	196	29	between	between	ADP
ajsl-618	196	30	the	the	DET
ajsl-618	196	31	national	national	ADJ
ajsl-618	196	32	and	and	CCONJ
ajsl-618	196	33	sub	sub	ADJ
ajsl-618	196	34	-	-	ADJ
ajsl-618	196	35	national	national	ADJ
ajsl-618	196	36	levels	level	NOUN
ajsl-618	196	37	of	of	ADP
ajsl-618	196	38	government	government	NOUN
ajsl-618	196	39	,	,	PUNCT
ajsl-618	196	40	fiscal	fiscal	ADJ
ajsl-618	196	41	decentralization	decentralization	NOUN
ajsl-618	196	42	on	on	ADP
ajsl-618	196	43	the	the	DET
ajsl-618	196	44	other	other	ADJ
ajsl-618	196	45	hand	hand	NOUN
ajsl-618	196	46	is	be	AUX
ajsl-618	196	47	a	a	DET
ajsl-618	196	48	process	process	NOUN
ajsl-618	196	49	of	of	ADP
ajsl-618	196	50	applying	apply	VERB
ajsl-618	196	51	such	such	ADJ
ajsl-618	196	52	principles	principle	NOUN
ajsl-618	196	53	.	.	PUNCT
ajsl-618	197	1	federal	federal	ADJ
ajsl-618	197	2	and	and	CCONJ
ajsl-618	197	3	non	non	ADJ
ajsl-618	197	4	-	-	ADJ
ajsl-618	197	5	federal	federal	ADJ
ajsl-618	197	6	countries	country	NOUN
ajsl-618	197	7	differ	differ	VERB
ajsl-618	197	8	in	in	ADP
ajsl-618	197	9	the	the	DET
ajsl-618	197	10	manner	manner	NOUN
ajsl-618	197	11	in	in	ADP
ajsl-618	197	12	which	which	PRON
ajsl-618	197	13	such	such	ADJ
ajsl-618	197	14	principles	principle	NOUN
ajsl-618	197	15	are	be	AUX
ajsl-618	197	16	applied	apply	VERB
ajsl-618	197	17	.	.	PUNCT
ajsl-618	198	1	application	application	NOUN
ajsl-618	198	2	differs	differ	VERB
ajsl-618	198	3	because	because	SCONJ
ajsl-618	198	4	unitary	unitary	ADJ
ajsl-618	198	5	and	and	CCONJ
ajsl-618	198	6	federal	federal	ADJ
ajsl-618	198	7	governments	government	NOUN
ajsl-618	198	8	differ	differ	VERB
ajsl-618	198	9	in	in	ADP
ajsl-618	198	10	their	their	PRON
ajsl-618	198	11	political	political	ADJ
ajsl-618	198	12	and	and	CCONJ
ajsl-618	198	13	legislative	legislative	ADJ
ajsl-618	198	14	context	context	NOUN
ajsl-618	198	15	and	and	CCONJ
ajsl-618	198	16	thus	thus	ADV
ajsl-618	198	17	provide	provide	VERB
ajsl-618	198	18	different	different	ADJ
ajsl-618	198	19	opportunities	opportunity	NOUN
ajsl-618	198	20	for	for	ADP
ajsl-618	198	21	fiscal	fiscal	ADJ
ajsl-618	198	22	decentralization	decentralization	NOUN
ajsl-618	198	23	.	.	PUNCT
ajsl-618	199	1	the	the	DET
ajsl-618	199	2	concepts	concept	NOUN
ajsl-618	199	3	of	of	ADP
ajsl-618	199	4	fiscal	fiscal	ADJ
ajsl-618	199	5	federalism	federalism	NOUN
ajsl-618	199	6	are	be	AUX
ajsl-618	199	7	related	relate	VERB
ajsl-618	199	8	to	to	ADP
ajsl-618	199	9	vertical	vertical	ADJ
ajsl-618	199	10	and	and	CCONJ
ajsl-618	199	11	horizontal	horizontal	ADJ
ajsl-618	199	12	fiscal	fiscal	ADJ
ajsl-618	199	13	relations	relation	NOUN
ajsl-618	199	14	.	.	PUNCT
ajsl-618	200	1	the	the	DET
ajsl-618	200	2	notions	notion	NOUN
ajsl-618	200	3	related	relate	VERB
ajsl-618	200	4	to	to	ADP
ajsl-618	200	5	horizontal	horizontal	ADJ
ajsl-618	200	6	fiscal	fiscal	ADJ
ajsl-618	200	7	relations	relation	NOUN
ajsl-618	200	8	are	be	AUX
ajsl-618	200	9	related	relate	VERB
ajsl-618	200	10	to	to	ADP
ajsl-618	200	11	regional	regional	ADJ
ajsl-618	200	12	imbalances	imbalance	NOUN
ajsl-618	200	13	and	and	CCONJ
ajsl-618	200	14	horizontal	horizontal	ADJ
ajsl-618	200	15	competition	competition	NOUN
ajsl-618	200	16	.	.	PUNCT
ajsl-618	201	1	similarly	similarly	ADV
ajsl-618	201	2	,	,	PUNCT
ajsl-618	201	3	the	the	DET
ajsl-618	201	4	notions	notion	NOUN
ajsl-618	201	5	related	relate	VERB
ajsl-618	201	6	to	to	ADP
ajsl-618	201	7	fiscal	fiscal	ADJ
ajsl-618	201	8	relations	relation	NOUN
ajsl-618	201	9	are	be	AUX
ajsl-618	201	10	related	relate	VERB
ajsl-618	201	11	to	to	ADP
ajsl-618	201	12	vertical	vertical	ADJ
ajsl-618	201	13	fiscal	fiscal	ADJ
ajsl-618	201	14	imbalance	imbalance	NOUN
ajsl-618	201	15	between	between	ADP
ajsl-618	201	16	the	the	DET
ajsl-618	201	17	two	two	NUM
ajsl-618	201	18	senior	senior	ADJ
ajsl-618	201	19	levels	level	NOUN
ajsl-618	201	20	of	of	ADP
ajsl-618	201	21	government	government	NOUN
ajsl-618	201	22	,	,	PUNCT
ajsl-618	201	23	which	which	PRON
ajsl-618	201	24	is	be	AUX
ajsl-618	201	25	the	the	DET
ajsl-618	201	26	centre	centre	NOUN
ajsl-618	201	27	and	and	CCONJ
ajsl-618	201	28	the	the	DET
ajsl-618	201	29	states	state	NOUN
ajsl-618	201	30	/	/	SYM
ajsl-618	201	31	provinces	province	NOUN
ajsl-618	201	32	.	.	PUNCT
ajsl-618	202	1	while	while	SCONJ
ajsl-618	202	2	the	the	DET
ajsl-618	202	3	concept	concept	NOUN
ajsl-618	202	4	of	of	ADP
ajsl-618	202	5	horizontal	horizontal	ADJ
ajsl-618	202	6	fiscal	fiscal	ADJ
ajsl-618	202	7	imbalance	imbalance	NOUN
ajsl-618	202	8	is	be	AUX
ajsl-618	202	9	relatively	relatively	ADV
ajsl-618	202	10	non	non	ADJ
ajsl-618	202	11	controversial	controversial	ADJ
ajsl-618	202	12	,	,	PUNCT
ajsl-618	202	13	the	the	DET
ajsl-618	202	14	concept	concept	NOUN
ajsl-618	202	15	of	of	ADP
ajsl-618	202	16	vertical	vertical	ADJ
ajsl-618	202	17	fiscal	fiscal	ADJ
ajsl-618	202	18	imbalance	imbalance	NOUN
ajsl-618	202	19	is	be	AUX
ajsl-618	202	20	quite	quite	ADV
ajsl-618	202	21	controversial	controversial	ADJ
ajsl-618	202	22	.	.	PUNCT
ajsl-618	203	1	vertical	vertical	ADJ
ajsl-618	203	2	fiscal	fiscal	ADJ
ajsl-618	203	3	imbalance	imbalance	NOUN
ajsl-618	203	4	(	(	PUNCT
ajsl-618	203	5	vfi	vfi	NOUN
ajsl-618	203	6	)	)	PUNCT
ajsl-618	203	7	is	be	AUX
ajsl-618	203	8	conceptually	conceptually	ADV
ajsl-618	203	9	distinct	distinct	ADJ
ajsl-618	203	10	from	from	ADP
ajsl-618	203	11	the	the	DET
ajsl-618	203	12	notion	notion	NOUN
ajsl-618	203	13	of	of	ADP
ajsl-618	203	14	vertical	vertical	ADJ
ajsl-618	203	15	fiscal	fiscal	ADJ
ajsl-618	203	16	gap	gap	NOUN
ajsl-618	203	17	(	(	PUNCT
ajsl-618	203	18	vfg	vfg	NOUN
ajsl-618	203	19	)	)	PUNCT
ajsl-618	203	20	(	(	PUNCT
ajsl-618	203	21	r.	r.	PROPN
ajsl-618	203	22	bahl	bahl	PROPN
ajsl-618	203	23	&	&	CCONJ
ajsl-618	203	24	r.	r.	PROPN
ajsl-618	203	25	bird	bird	PROPN
ajsl-618	203	26	,	,	PUNCT
ajsl-618	203	27	2008	2008	NUM
ajsl-618	203	28	)	)	PUNCT
ajsl-618	203	29	.	.	PUNCT
ajsl-618	204	1	various	various	ADJ
ajsl-618	204	2	activities	activity	NOUN
ajsl-618	204	3	of	of	ADP
ajsl-618	204	4	the	the	DET
ajsl-618	204	5	government	government	NOUN
ajsl-618	204	6	are	be	AUX
ajsl-618	204	7	undertaken	undertake	VERB
ajsl-618	204	8	at	at	ADP
ajsl-618	204	9	different	different	ADJ
ajsl-618	204	10	levels	level	NOUN
ajsl-618	204	11	.	.	PUNCT
ajsl-618	205	1	federal	federal	ADJ
ajsl-618	205	2	government	government	NOUN
ajsl-618	205	3	redistributes	redistribute	VERB
ajsl-618	205	4	the	the	DET
ajsl-618	205	5	income	income	NOUN
ajsl-618	205	6	to	to	ADP
ajsl-618	205	7	lower	low	ADJ
ajsl-618	205	8	levels	level	NOUN
ajsl-618	205	9	of	of	ADP
ajsl-618	205	10	government	government	NOUN
ajsl-618	205	11	using	use	VERB
ajsl-618	205	12	tools	tool	NOUN
ajsl-618	205	13	that	that	PRON
ajsl-618	205	14	are	be	AUX
ajsl-618	205	15	called	call	VERB
ajsl-618	205	16	allocation	allocation	NOUN
ajsl-618	205	17	or	or	CCONJ
ajsl-618	205	18	grant	grant	NOUN
ajsl-618	205	19	as	as	SCONJ
ajsl-618	205	20	the	the	DET
ajsl-618	205	21	case	case	NOUN
ajsl-618	205	22	may	may	AUX
ajsl-618	205	23	be	be	AUX
ajsl-618	205	24	.	.	PUNCT
ajsl-618	206	1	it	it	PRON
ajsl-618	206	2	does	do	VERB
ajsl-618	206	3	so	so	ADV
ajsl-618	206	4	because	because	SCONJ
ajsl-618	206	5	of	of	ADP
ajsl-618	206	6	several	several	ADJ
ajsl-618	206	7	reasons	reason	NOUN
ajsl-618	206	8	.	.	PUNCT
ajsl-618	207	1	local	local	ADJ
ajsl-618	207	2	governments	government	NOUN
ajsl-618	207	3	have	have	VERB
ajsl-618	207	4	often	often	ADV
ajsl-618	207	5	better	well	ADJ
ajsl-618	207	6	information	information	NOUN
ajsl-618	207	7	about	about	ADP
ajsl-618	207	8	preferences	preference	NOUN
ajsl-618	207	9	of	of	ADP
ajsl-618	207	10	local	local	ADJ
ajsl-618	207	11	people	people	NOUN
ajsl-618	207	12	and	and	CCONJ
ajsl-618	207	13	costs	cost	NOUN
ajsl-618	207	14	.	.	PUNCT
ajsl-618	208	1	another	another	DET
ajsl-618	208	2	reason	reason	NOUN
ajsl-618	208	3	is	be	AUX
ajsl-618	208	4	that	that	SCONJ
ajsl-618	208	5	the	the	DET
ajsl-618	208	6	federal	federal	ADJ
ajsl-618	208	7	government	government	NOUN
ajsl-618	208	8	may	may	AUX
ajsl-618	208	9	try	try	VERB
ajsl-618	208	10	to	to	PART
ajsl-618	208	11	offer	offer	VERB
ajsl-618	208	12	states	state	NOUN
ajsl-618	208	13	and	and	CCONJ
ajsl-618	208	14	localities	locality	NOUN
ajsl-618	208	15	incentives	incentive	VERB
ajsl-618	208	16	to	to	PART
ajsl-618	208	17	undertake	undertake	VERB
ajsl-618	208	18	additional	additional	ADJ
ajsl-618	208	19	spending	spending	NOUN
ajsl-618	208	20	,	,	PUNCT
ajsl-618	208	21	from	from	ADP
ajsl-618	208	22	which	which	PRON
ajsl-618	208	23	will	will	AUX
ajsl-618	208	24	benefit	benefit	VERB
ajsl-618	208	25	also	also	ADV
ajsl-618	208	26	neighboring	neighboring	NOUN
ajsl-618	208	27	communities	community	NOUN
ajsl-618	208	28	or	or	CCONJ
ajsl-618	208	29	the	the	DET
ajsl-618	208	30	whole	whole	ADJ
ajsl-618	208	31	country	country	NOUN
ajsl-618	208	32	.	.	PUNCT
ajsl-618	209	1	the	the	DET
ajsl-618	209	2	composition	composition	NOUN
ajsl-618	209	3	of	of	ADP
ajsl-618	209	4	federal	federal	ADJ
ajsl-618	209	5	grants	grant	NOUN
ajsl-618	209	6	in	in	ADP
ajsl-618	209	7	the	the	DET
ajsl-618	209	8	united	united	PROPN
ajsl-618	209	9	state	state	PROPN
ajsl-618	209	10	of	of	ADP
ajsl-618	209	11	america	america	PROPN
ajsl-618	209	12	(	(	PUNCT
ajsl-618	209	13	usa	usa	PROPN
ajsl-618	209	14	)	)	PUNCT
ajsl-618	209	15	has	have	AUX
ajsl-618	209	16	changed	change	VERB
ajsl-618	209	17	significantly	significantly	ADV
ajsl-618	209	18	over	over	ADP
ajsl-618	209	19	the	the	DET
ajsl-618	209	20	past	past	ADJ
ajsl-618	209	21	50	50	NUM
ajsl-618	209	22	years	year	NOUN
ajsl-618	209	23	.	.	PUNCT
ajsl-618	210	1	nowadays	nowadays	ADV
ajsl-618	210	2	,	,	PUNCT
ajsl-618	210	3	federal	federal	ADJ
ajsl-618	210	4	grants	grant	NOUN
ajsl-618	210	5	for	for	ADP
ajsl-618	210	6	health	health	NOUN
ajsl-618	210	7	programs	program	NOUN
ajsl-618	210	8	represent	represent	VERB
ajsl-618	210	9	65	65	NUM
ajsl-618	210	10	percent	percent	NOUN
ajsl-618	210	11	of	of	ADP
ajsl-618	210	12	the	the	DET
ajsl-618	210	13	total	total	ADJ
ajsl-618	210	14	amount	amount	NOUN
ajsl-618	210	15	of	of	ADP
ajsl-618	210	16	money	money	NOUN
ajsl-618	210	17	distributed	distribute	VERB
ajsl-618	210	18	by	by	ADP
ajsl-618	210	19	federal	federal	ADJ
ajsl-618	210	20	grants	grant	NOUN
ajsl-618	210	21	,	,	PUNCT
ajsl-618	210	22	compared	compare	VERB
ajsl-618	210	23	with	with	ADP
ajsl-618	210	24	less	less	ADJ
ajsl-618	210	25	than	than	ADP
ajsl-618	210	26	20	20	NUM
ajsl-618	210	27	percent	percent	NOUN
ajsl-618	210	28	in	in	ADP
ajsl-618	210	29	1980	1980	NUM
ajsl-618	210	30	(	(	PUNCT
ajsl-618	210	31	j.	j.	PROPN
ajsl-618	210	32	p.	p.	PROPN
ajsl-618	210	33	faguet	faguet	PROPN
ajsl-618	210	34	&	&	CCONJ
ajsl-618	210	35	c.	c.	PROPN
ajsl-618	210	36	poschl	poschl	PROPN
ajsl-618	210	37	,	,	PUNCT
ajsl-618	210	38	2015	2015	NUM
ajsl-618	210	39	)	)	PUNCT
ajsl-618	210	40	.	.	PUNCT
ajsl-618	211	1	a	a	DET
ajsl-618	211	2	number	number	NOUN
ajsl-618	211	3	of	of	ADP
ajsl-618	211	4	constraints	constraint	NOUN
ajsl-618	211	5	and	and	CCONJ
ajsl-618	211	6	challenges	challenge	NOUN
ajsl-618	211	7	both	both	CCONJ
ajsl-618	211	8	within	within	ADP
ajsl-618	211	9	and	and	CCONJ
ajsl-618	211	10	outside	outside	ADP
ajsl-618	211	11	the	the	DET
ajsl-618	211	12	fiscal	fiscal	ADJ
ajsl-618	211	13	system	system	NOUN
ajsl-618	211	14	are	be	AUX
ajsl-618	211	15	part	part	NOUN
ajsl-618	211	16	of	of	ADP
ajsl-618	211	17	the	the	DET
ajsl-618	211	18	problems	problem	NOUN
ajsl-618	211	19	that	that	PRON
ajsl-618	211	20	must	must	AUX
ajsl-618	211	21	be	be	AUX
ajsl-618	211	22	solved	solve	VERB
ajsl-618	211	23	in	in	ADP
ajsl-618	211	24	order	order	NOUN
ajsl-618	211	25	to	to	PART
ajsl-618	211	26	achieve	achieve	VERB
ajsl-618	211	27	an	an	DET
ajsl-618	211	28	effective	effective	ADJ
ajsl-618	211	29	fiscal	fiscal	ADJ
ajsl-618	211	30	system	system	NOUN
ajsl-618	211	31	.	.	PUNCT
ajsl-618	212	1	the	the	DET
ajsl-618	212	2	challenge	challenge	NOUN
ajsl-618	212	3	to	to	PART
ajsl-618	212	4	effective	effective	ADJ
ajsl-618	212	5	fiscal	fiscal	ADJ
ajsl-618	212	6	federalism	federalism	NOUN
ajsl-618	212	7	can	can	AUX
ajsl-618	212	8	be	be	AUX
ajsl-618	212	9	identified	identify	VERB
ajsl-618	212	10	to	to	PART
ajsl-618	212	11	include	include	VERB
ajsl-618	212	12	the	the	DET
ajsl-618	212	13	problem	problem	NOUN
ajsl-618	212	14	of	of	ADP
ajsl-618	212	15	external	external	ADJ
ajsl-618	212	16	debt	debt	NOUN
ajsl-618	212	17	overcharge	overcharge	NOUN
ajsl-618	212	18	,	,	PUNCT
ajsl-618	212	19	macro	macro	ADJ
ajsl-618	212	20	-	-	ADJ
ajsl-618	212	21	economic	economic	ADJ
ajsl-618	212	22	instability	instability	NOUN
ajsl-618	212	23	,	,	PUNCT
ajsl-618	212	24	distresses	distress	NOUN
ajsl-618	212	25	in	in	ADP
ajsl-618	212	26	domestic	domestic	ADJ
ajsl-618	212	27	financial	financial	ADJ
ajsl-618	212	28	system	system	NOUN
ajsl-618	212	29	,	,	PUNCT
ajsl-618	212	30	lack	lack	NOUN
ajsl-618	212	31	of	of	ADP
ajsl-618	212	32	political	political	ADJ
ajsl-618	212	33	stability	stability	NOUN
ajsl-618	212	34	and	and	CCONJ
ajsl-618	212	35	above	above	ADP
ajsl-618	212	36	all	all	PRON
ajsl-618	212	37	,	,	PUNCT
ajsl-618	212	38	bad	bad	ADJ
ajsl-618	212	39	leadership	leadership	NOUN
ajsl-618	212	40	or	or	CCONJ
ajsl-618	212	41	leadership	leadership	NOUN
ajsl-618	212	42	ineffectiveness	ineffectiveness	NOUN
ajsl-618	212	43	.	.	PUNCT
ajsl-618	213	1	the	the	DET
ajsl-618	213	2	external	external	ADJ
ajsl-618	213	3	indebtedness	indebtedness	NOUN
ajsl-618	213	4	of	of	ADP
ajsl-618	213	5	the	the	DET
ajsl-618	213	6	country	country	NOUN
ajsl-618	213	7	and	and	CCONJ
ajsl-618	213	8	inability	inability	NOUN
ajsl-618	213	9	to	to	PART
ajsl-618	213	10	meet	meet	VERB
ajsl-618	213	11	external	external	ADJ
ajsl-618	213	12	debt	debt	NOUN
ajsl-618	213	13	service	service	NOUN
ajsl-618	213	14	obligations	obligation	NOUN
ajsl-618	213	15	had	have	AUX
ajsl-618	213	16	been	be	AUX
ajsl-618	213	17	a	a	DET
ajsl-618	213	18	major	major	ADJ
ajsl-618	213	19	constraint	constraint	NOUN
ajsl-618	213	20	to	to	ADP
ajsl-618	213	21	fresh	fresh	ADJ
ajsl-618	213	22	flow	flow	NOUN
ajsl-618	213	23	of	of	ADP
ajsl-618	213	24	foreign	foreign	ADJ
ajsl-618	213	25	investment	investment	NOUN
ajsl-618	213	26	into	into	ADP
ajsl-618	213	27	the	the	DET
ajsl-618	213	28	country	country	NOUN
ajsl-618	213	29	,	,	PUNCT
ajsl-618	213	30	while	while	SCONJ
ajsl-618	213	31	the	the	DET
ajsl-618	213	32	distress	distress	NOUN
ajsl-618	213	33	in	in	ADP
ajsl-618	213	34	the	the	DET
ajsl-618	213	35	domestic	domestic	ADJ
ajsl-618	213	36	banking	banking	NOUN
ajsl-618	213	37	system	system	NOUN
ajsl-618	213	38	also	also	ADV
ajsl-618	213	39	constitutes	constitute	VERB
ajsl-618	213	40	a	a	DET
ajsl-618	213	41	distinctive	distinctive	ADJ
ajsl-618	213	42	to	to	ADP
ajsl-618	213	43	the	the	DET
ajsl-618	213	44	much	much	ADV
ajsl-618	213	45	needed	need	VERB
ajsl-618	213	46	growth	growth	NOUN
ajsl-618	213	47	in	in	ADP
ajsl-618	213	48	private	private	ADJ
ajsl-618	213	49	savings	saving	NOUN
ajsl-618	213	50	and	and	CCONJ
ajsl-618	213	51	investments	investment	NOUN
ajsl-618	213	52	.	.	PUNCT
ajsl-618	214	1	this	this	PRON
ajsl-618	214	2	is	be	AUX
ajsl-618	214	3	further	far	ADV
ajsl-618	214	4	complicated	complicate	VERB
ajsl-618	214	5	by	by	ADP
ajsl-618	214	6	the	the	DET
ajsl-618	214	7	high	high	ADJ
ajsl-618	214	8	level	level	NOUN
ajsl-618	214	9	of	of	ADP
ajsl-618	214	10	inflation	inflation	NOUN
ajsl-618	214	11	experienced	experience	VERB
ajsl-618	214	12	during	during	ADP
ajsl-618	214	13	the	the	DET
ajsl-618	214	14	review	review	NOUN
ajsl-618	214	15	period	period	NOUN
ajsl-618	214	16	.	.	PUNCT
ajsl-618	215	1	high	high	ADJ
ajsl-618	215	2	inflation	inflation	NOUN
ajsl-618	215	3	is	be	AUX
ajsl-618	215	4	destructive	destructive	ADJ
ajsl-618	215	5	to	to	ADP
ajsl-618	215	6	private	private	ADJ
ajsl-618	215	7	savings	saving	NOUN
ajsl-618	215	8	as	as	SCONJ
ajsl-618	215	9	it	it	PRON
ajsl-618	215	10	continuously	continuously	ADV
ajsl-618	215	11	increases	increase	VERB
ajsl-618	215	12	the	the	DET
ajsl-618	215	13	share	share	NOUN
ajsl-618	215	14	of	of	ADP
ajsl-618	215	15	disposable	disposable	ADJ
ajsl-618	215	16	income	income	NOUN
ajsl-618	215	17	of	of	ADP
ajsl-618	215	18	consumption	consumption	NOUN
ajsl-618	215	19	.	.	PUNCT
ajsl-618	216	1	it	it	PRON
ajsl-618	216	2	has	have	AUX
ajsl-618	216	3	been	be	AUX
ajsl-618	216	4	observed	observe	VERB
ajsl-618	216	5	also	also	ADV
ajsl-618	216	6	that	that	SCONJ
ajsl-618	216	7	rapid	rapid	ADJ
ajsl-618	216	8	growth	growth	NOUN
ajsl-618	216	9	and	and	CCONJ
ajsl-618	216	10	development	development	NOUN
ajsl-618	216	11	can	can	AUX
ajsl-618	216	12	not	not	PART
ajsl-618	216	13	be	be	AUX
ajsl-618	216	14	achieved	achieve	VERB
ajsl-618	216	15	in	in	ADP
ajsl-618	216	16	an	an	DET
ajsl-618	216	17	environment	environment	NOUN
ajsl-618	216	18	of	of	ADP
ajsl-618	216	19	political	political	ADJ
ajsl-618	216	20	and	and	CCONJ
ajsl-618	216	21	social	social	ADJ
ajsl-618	216	22	instability	instability	NOUN
ajsl-618	216	23	.	.	PUNCT
ajsl-618	217	1	political	political	ADJ
ajsl-618	217	2	stability	stability	NOUN
ajsl-618	217	3	implies	imply	VERB
ajsl-618	217	4	an	an	DET
ajsl-618	217	5	orderly	orderly	ADJ
ajsl-618	217	6	system	system	NOUN
ajsl-618	217	7	for	for	ADP
ajsl-618	217	8	a	a	DET
ajsl-618	217	9	change	change	NOUN
ajsl-618	217	10	of	of	ADP
ajsl-618	217	11	government	government	NOUN
ajsl-618	217	12	.	.	PUNCT
ajsl-618	218	1	the	the	DET
ajsl-618	218	2	absence	absence	NOUN
ajsl-618	218	3	of	of	ADP
ajsl-618	218	4	an	an	DET
ajsl-618	218	5	orderly	orderly	ADJ
ajsl-618	218	6	system	system	NOUN
ajsl-618	218	7	and	and	CCONJ
ajsl-618	218	8	dedicated	dedicated	ADJ
ajsl-618	218	9	leadership	leadership	NOUN
ajsl-618	218	10	is	be	AUX
ajsl-618	218	11	a	a	DET
ajsl-618	218	12	great	great	ADJ
ajsl-618	218	13	challenge	challenge	NOUN
ajsl-618	218	14	to	to	ADP
ajsl-618	218	15	the	the	DET
ajsl-618	218	16	operation	operation	NOUN
ajsl-618	218	17	of	of	ADP
ajsl-618	218	18	an	an	DET
ajsl-618	218	19	effective	effective	ADJ
ajsl-618	218	20	fiscal	fiscal	ADJ
ajsl-618	218	21	system	system	NOUN
ajsl-618	218	22	needed	need	VERB
ajsl-618	218	23	to	to	PART
ajsl-618	218	24	support	support	VERB
ajsl-618	218	25	economic	economic	ADJ
ajsl-618	218	26	growth	growth	NOUN
ajsl-618	218	27	.	.	PUNCT
ajsl-618	219	1	the	the	DET
ajsl-618	219	2	challenge	challenge	NOUN
ajsl-618	219	3	is	be	AUX
ajsl-618	219	4	formidable	formidable	ADJ
ajsl-618	219	5	because	because	SCONJ
ajsl-618	219	6	it	it	PRON
ajsl-618	219	7	is	be	AUX
ajsl-618	219	8	the	the	DET
ajsl-618	219	9	leadership	leadership	NOUN
ajsl-618	219	10	that	that	PRON
ajsl-618	219	11	would	would	AUX
ajsl-618	219	12	dictate	dictate	VERB
ajsl-618	219	13	the	the	DET
ajsl-618	219	14	pattern	pattern	NOUN
ajsl-618	219	15	and	and	CCONJ
ajsl-618	219	16	direction	direction	NOUN
ajsl-618	219	17	of	of	ADP
ajsl-618	219	18	fiscal	fiscal	ADJ
ajsl-618	219	19	engineering	engineering	NOUN
ajsl-618	219	20	.	.	PUNCT
ajsl-618	220	1	in	in	ADP
ajsl-618	220	2	view	view	NOUN
ajsl-618	220	3	of	of	ADP
ajsl-618	220	4	the	the	DET
ajsl-618	220	5	foregoing	forego	VERB
ajsl-618	220	6	points	point	NOUN
ajsl-618	220	7	,	,	PUNCT
ajsl-618	220	8	ajibola	ajibola	PROPN
ajsl-618	220	9	identified	identify	VERB
ajsl-618	220	10	the	the	DET
ajsl-618	220	11	following	following	NOUN
ajsl-618	220	12	as	as	ADP
ajsl-618	220	13	the	the	DET
ajsl-618	220	14	major	major	ADJ
ajsl-618	220	15	challenges	challenge	NOUN
ajsl-618	220	16	of	of	ADP
ajsl-618	220	17	fiscal	fiscal	ADJ
ajsl-618	220	18	federalism	federalism	NOUN
ajsl-618	220	19	in	in	ADP
ajsl-618	220	20	nigeria	nigeria	PROPN
ajsl-618	220	21	:	:	PUNCT
ajsl-618	220	22	i.the	i.the	DET
ajsl-618	220	23	major	major	ADJ
ajsl-618	220	24	problem	problem	NOUN
ajsl-618	220	25	could	could	AUX
ajsl-618	220	26	be	be	AUX
ajsl-618	220	27	seen	see	VERB
ajsl-618	220	28	in	in	ADP
ajsl-618	220	29	the	the	DET
ajsl-618	220	30	mismatch	mismatch	NOUN
ajsl-618	220	31	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	VERB
ajsl-618	220	32	pa	pa	NOUN
ajsl-618	220	33	ge	ge	PROPN
ajsl-618	220	34	14	14	NUM
ajsl-618	220	35	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	220	36	am	am	NOUN
ajsl-618	220	37	.	.	PUNCT
ajsl-618	221	1	j.	j.	PROPN
ajsl-618	221	2	soc	soc	PROPN
ajsl-618	221	3	.	.	PUNCT
ajsl-618	222	1	l.	l.	PROPN
ajsl-618	222	2	1(1	1(1	NUM
ajsl-618	222	3	)	)	PUNCT
ajsl-618	222	4	9	9	NUM
ajsl-618	222	5	-	-	SYM
ajsl-618	222	6	16	16	NUM
ajsl-618	222	7	,	,	PUNCT
ajsl-618	222	8	2022	2022	NUM
ajsl-618	222	9	between	between	ADP
ajsl-618	222	10	revenue	revenue	NOUN
ajsl-618	222	11	sources	source	NOUN
ajsl-618	222	12	and	and	CCONJ
ajsl-618	222	13	functions	function	NOUN
ajsl-618	222	14	of	of	ADP
ajsl-618	222	15	the	the	DET
ajsl-618	222	16	various	various	ADJ
ajsl-618	222	17	tiers	tier	NOUN
ajsl-618	222	18	of	of	ADP
ajsl-618	222	19	government	government	NOUN
ajsl-618	222	20	.	.	PUNCT
ajsl-618	223	1	the	the	DET
ajsl-618	223	2	revenue	revenue	NOUN
ajsl-618	223	3	allocated	allocate	VERB
ajsl-618	223	4	to	to	ADP
ajsl-618	223	5	the	the	DET
ajsl-618	223	6	lower	low	ADJ
ajsl-618	223	7	tiers	tier	NOUN
ajsl-618	223	8	of	of	ADP
ajsl-618	223	9	government	government	NOUN
ajsl-618	223	10	is	be	AUX
ajsl-618	223	11	lower	low	ADJ
ajsl-618	223	12	in	in	ADP
ajsl-618	223	13	comparison	comparison	NOUN
ajsl-618	223	14	to	to	ADP
ajsl-618	223	15	the	the	DET
ajsl-618	223	16	enormous	enormous	ADJ
ajsl-618	223	17	duties	duty	NOUN
ajsl-618	223	18	expected	expect	VERB
ajsl-618	223	19	of	of	ADP
ajsl-618	223	20	them	they	PRON
ajsl-618	223	21	.	.	PUNCT
ajsl-618	224	1	this	this	PRON
ajsl-618	224	2	has	have	AUX
ajsl-618	224	3	actually	actually	ADV
ajsl-618	224	4	influenced	influence	VERB
ajsl-618	224	5	meaningful	meaningful	ADJ
ajsl-618	224	6	infrastructural	infrastructural	ADJ
ajsl-618	224	7	development	development	NOUN
ajsl-618	224	8	in	in	ADP
ajsl-618	224	9	the	the	DET
ajsl-618	224	10	country	country	NOUN
ajsl-618	224	11	.	.	PUNCT
ajsl-618	225	1	ii	ii	PROPN
ajsl-618	225	2	.	.	PUNCT
ajsl-618	225	3	frequent	frequent	ADJ
ajsl-618	225	4	change	change	NOUN
ajsl-618	225	5	in	in	ADP
ajsl-618	225	6	government	government	NOUN
ajsl-618	225	7	and	and	CCONJ
ajsl-618	225	8	incessant	incessant	ADJ
ajsl-618	225	9	military	military	ADJ
ajsl-618	225	10	coups	coup	NOUN
ajsl-618	225	11	reduce	reduce	VERB
ajsl-618	225	12	the	the	DET
ajsl-618	225	13	operations	operation	NOUN
ajsl-618	225	14	and	and	CCONJ
ajsl-618	225	15	effectiveness	effectiveness	NOUN
ajsl-618	225	16	of	of	ADP
ajsl-618	225	17	fiscal	fiscal	ADJ
ajsl-618	225	18	federalism	federalism	NOUN
ajsl-618	225	19	.	.	PUNCT
ajsl-618	226	1	this	this	PRON
ajsl-618	226	2	is	be	AUX
ajsl-618	226	3	because	because	SCONJ
ajsl-618	226	4	during	during	ADP
ajsl-618	226	5	military	military	ADJ
ajsl-618	226	6	intervention	intervention	NOUN
ajsl-618	226	7	,	,	PUNCT
ajsl-618	226	8	constitution	constitution	NOUN
ajsl-618	226	9	is	be	AUX
ajsl-618	226	10	usually	usually	ADV
ajsl-618	226	11	suspended	suspend	VERB
ajsl-618	226	12	in	in	ADP
ajsl-618	226	13	favour	favour	NOUN
ajsl-618	226	14	of	of	ADP
ajsl-618	226	15	decrees	decree	NOUN
ajsl-618	226	16	and	and	CCONJ
ajsl-618	226	17	edicts	edict	NOUN
ajsl-618	226	18	.	.	PUNCT
ajsl-618	227	1	in	in	ADP
ajsl-618	227	2	this	this	DET
ajsl-618	227	3	situation	situation	NOUN
ajsl-618	227	4	,	,	PUNCT
ajsl-618	227	5	the	the	DET
ajsl-618	227	6	principles	principle	NOUN
ajsl-618	227	7	of	of	ADP
ajsl-618	227	8	fiscal	fiscal	ADJ
ajsl-618	227	9	federalism	federalism	NOUN
ajsl-618	227	10	were	be	AUX
ajsl-618	227	11	affected	affect	VERB
ajsl-618	227	12	and	and	CCONJ
ajsl-618	227	13	this	this	PRON
ajsl-618	227	14	in	in	ADP
ajsl-618	227	15	turn	turn	NOUN
ajsl-618	227	16	affected	affect	VERB
ajsl-618	227	17	development	development	NOUN
ajsl-618	227	18	in	in	ADP
ajsl-618	227	19	the	the	DET
ajsl-618	227	20	country	country	NOUN
ajsl-618	227	21	,	,	PUNCT
ajsl-618	227	22	especially	especially	ADV
ajsl-618	227	23	within	within	ADP
ajsl-618	227	24	the	the	DET
ajsl-618	227	25	state	state	NOUN
ajsl-618	227	26	and	and	CCONJ
ajsl-618	227	27	local	local	ADJ
ajsl-618	227	28	government	government	NOUN
ajsl-618	227	29	areas	area	NOUN
ajsl-618	227	30	.	.	PUNCT
ajsl-618	228	1	iii	iii	X
ajsl-618	228	2	.	.	PUNCT
ajsl-618	229	1	dwindling	dwindle	VERB
ajsl-618	229	2	revenue	revenue	NOUN
ajsl-618	229	3	due	due	ADP
ajsl-618	229	4	to	to	ADP
ajsl-618	229	5	reduction	reduction	NOUN
ajsl-618	229	6	in	in	ADP
ajsl-618	229	7	the	the	DET
ajsl-618	229	8	country	country	NOUN
ajsl-618	229	9	’s	’s	PART
ajsl-618	229	10	export	export	NOUN
ajsl-618	229	11	and	and	CCONJ
ajsl-618	229	12	fluctuations	fluctuation	NOUN
ajsl-618	229	13	in	in	ADP
ajsl-618	229	14	the	the	DET
ajsl-618	229	15	prices	price	NOUN
ajsl-618	229	16	of	of	ADP
ajsl-618	229	17	the	the	DET
ajsl-618	229	18	nation	nation	NOUN
ajsl-618	229	19	’s	’s	PART
ajsl-618	229	20	commodities	commodity	NOUN
ajsl-618	229	21	in	in	ADP
ajsl-618	229	22	the	the	DET
ajsl-618	229	23	international	international	ADJ
ajsl-618	229	24	commodity	commodity	NOUN
ajsl-618	229	25	market	market	NOUN
ajsl-618	229	26	are	be	AUX
ajsl-618	229	27	among	among	ADP
ajsl-618	229	28	the	the	DET
ajsl-618	229	29	challenges	challenge	NOUN
ajsl-618	229	30	of	of	ADP
ajsl-618	229	31	the	the	DET
ajsl-618	229	32	fiscal	fiscal	ADJ
ajsl-618	229	33	federalism	federalism	NOUN
ajsl-618	229	34	in	in	ADP
ajsl-618	229	35	nigeria	nigeria	PROPN
ajsl-618	229	36	.	.	PUNCT
ajsl-618	230	1	iv	iv	X
ajsl-618	230	2	.	.	PUNCT
ajsl-618	231	1	economic	economic	ADJ
ajsl-618	231	2	and	and	CCONJ
ajsl-618	231	3	financial	financial	ADJ
ajsl-618	231	4	mismanagement	mismanagement	NOUN
ajsl-618	231	5	which	which	PRON
ajsl-618	231	6	is	be	AUX
ajsl-618	231	7	reflected	reflect	VERB
ajsl-618	231	8	in	in	ADP
ajsl-618	231	9	corruption	corruption	NOUN
ajsl-618	231	10	and	and	CCONJ
ajsl-618	231	11	financial	financial	ADJ
ajsl-618	231	12	impropriety	impropriety	NOUN
ajsl-618	231	13	of	of	ADP
ajsl-618	231	14	government	government	NOUN
ajsl-618	231	15	functionaries	functionary	NOUN
ajsl-618	231	16	have	have	AUX
ajsl-618	231	17	actually	actually	ADV
ajsl-618	231	18	affected	affect	VERB
ajsl-618	231	19	development	development	NOUN
ajsl-618	231	20	in	in	ADP
ajsl-618	231	21	nigeria	nigeria	PROPN
ajsl-618	231	22	especially	especially	ADV
ajsl-618	231	23	where	where	SCONJ
ajsl-618	231	24	leaders	leader	NOUN
ajsl-618	231	25	in	in	ADP
ajsl-618	231	26	the	the	DET
ajsl-618	231	27	country	country	NOUN
ajsl-618	231	28	are	be	AUX
ajsl-618	231	29	corrupt	corrupt	ADJ
ajsl-618	231	30	and	and	CCONJ
ajsl-618	231	31	self	self	NOUN
ajsl-618	231	32	centered	center	VERB
ajsl-618	231	33	.	.	PUNCT
ajsl-618	232	1	v.	v.	ADP
ajsl-618	232	2	the	the	DET
ajsl-618	232	3	sharing	sharing	NOUN
ajsl-618	232	4	of	of	ADP
ajsl-618	232	5	federal	federal	ADJ
ajsl-618	232	6	revenue	revenue	NOUN
ajsl-618	232	7	reflects	reflect	VERB
ajsl-618	232	8	political	political	ADJ
ajsl-618	232	9	applications	application	NOUN
ajsl-618	232	10	rather	rather	ADV
ajsl-618	232	11	than	than	ADP
ajsl-618	232	12	economic	economic	ADJ
ajsl-618	232	13	consideration	consideration	NOUN
ajsl-618	232	14	.	.	PUNCT
ajsl-618	233	1	rapid	rapid	ADJ
ajsl-618	233	2	increase	increase	NOUN
ajsl-618	233	3	in	in	ADP
ajsl-618	233	4	fiscal	fiscal	ADJ
ajsl-618	233	5	unit	unit	NOUN
ajsl-618	233	6	thereby	thereby	ADV
ajsl-618	233	7	reduces	reduce	VERB
ajsl-618	233	8	the	the	DET
ajsl-618	233	9	funds	fund	NOUN
ajsl-618	233	10	allocated	allocate	VERB
ajsl-618	233	11	to	to	ADP
ajsl-618	233	12	each	each	DET
ajsl-618	233	13	state	state	NOUN
ajsl-618	233	14	and	and	CCONJ
ajsl-618	233	15	local	local	ADJ
ajsl-618	233	16	government	government	NOUN
ajsl-618	233	17	in	in	ADP
ajsl-618	233	18	the	the	DET
ajsl-618	233	19	country	country	NOUN
ajsl-618	233	20	.	.	PUNCT
ajsl-618	234	1	the	the	DET
ajsl-618	234	2	federal	federal	ADJ
ajsl-618	234	3	government	government	NOUN
ajsl-618	234	4	controls	control	VERB
ajsl-618	234	5	all	all	DET
ajsl-618	234	6	the	the	DET
ajsl-618	234	7	major	major	ADJ
ajsl-618	234	8	sources	source	NOUN
ajsl-618	234	9	of	of	ADP
ajsl-618	234	10	revenue	revenue	NOUN
ajsl-618	234	11	like	like	ADP
ajsl-618	234	12	import	import	NOUN
ajsl-618	234	13	and	and	CCONJ
ajsl-618	234	14	excise	excise	NOUN
ajsl-618	234	15	duties	duty	NOUN
ajsl-618	234	16	,	,	PUNCT
ajsl-618	234	17	mining	mining	NOUN
ajsl-618	234	18	,	,	PUNCT
ajsl-618	234	19	rents	rent	NOUN
ajsl-618	234	20	and	and	CCONJ
ajsl-618	234	21	royalties	royalty	NOUN
ajsl-618	234	22	,	,	PUNCT
ajsl-618	234	23	petroleum	petroleum	NOUN
ajsl-618	234	24	sales	sale	NOUN
ajsl-618	234	25	tax	tax	NOUN
ajsl-618	234	26	,	,	PUNCT
ajsl-618	234	27	petroleum	petroleum	NOUN
ajsl-618	234	28	profit	profit	NOUN
ajsl-618	234	29	tax	tax	NOUN
ajsl-618	234	30	and	and	CCONJ
ajsl-618	234	31	companies	company	NOUN
ajsl-618	234	32	income	income	VERB
ajsl-618	234	33	tax	tax	NOUN
ajsl-618	234	34	among	among	ADP
ajsl-618	234	35	other	other	ADJ
ajsl-618	234	36	revenues	revenue	NOUN
ajsl-618	234	37	sources	source	NOUN
ajsl-618	234	38	.	.	PUNCT
ajsl-618	235	1	state	state	NOUN
ajsl-618	235	2	and	and	CCONJ
ajsl-618	235	3	local	local	ADJ
ajsl-618	235	4	government	government	NOUN
ajsl-618	235	5	taxes	taxis	NOUN
ajsl-618	235	6	are	be	AUX
ajsl-618	235	7	minimal	minimal	ADJ
ajsl-618	235	8	,	,	PUNCT
ajsl-618	235	9	hence	hence	ADV
ajsl-618	235	10	this	this	PRON
ajsl-618	235	11	limits	limit	VERB
ajsl-618	235	12	their	their	PRON
ajsl-618	235	13	ability	ability	NOUN
ajsl-618	235	14	to	to	PART
ajsl-618	235	15	raise	raise	VERB
ajsl-618	235	16	independent	independent	ADJ
ajsl-618	235	17	revenue	revenue	NOUN
ajsl-618	235	18	and	and	CCONJ
ajsl-618	235	19	so	so	ADV
ajsl-618	235	20	they	they	PRON
ajsl-618	235	21	depend	depend	VERB
ajsl-618	235	22	solely	solely	ADV
ajsl-618	235	23	on	on	ADP
ajsl-618	235	24	allocation	allocation	NOUN
ajsl-618	235	25	from	from	ADP
ajsl-618	235	26	the	the	DET
ajsl-618	235	27	federation	federation	PROPN
ajsl-618	235	28	account	account	PROPN
ajsl-618	235	29	(	(	PUNCT
ajsl-618	235	30	e.	e.	PROPN
ajsl-618	235	31	g.	g.	PROPN
ajsl-618	235	32	emenuga	emenuga	PROPN
ajsl-618	235	33	,	,	PUNCT
ajsl-618	235	34	2010	2010	NUM
ajsl-618	235	35	)	)	PUNCT
ajsl-618	235	36	.	.	PUNCT
ajsl-618	236	1	much	much	ADJ
ajsl-618	236	2	of	of	ADP
ajsl-618	236	3	the	the	DET
ajsl-618	236	4	revenue	revenue	NOUN
ajsl-618	236	5	collected	collect	VERB
ajsl-618	236	6	by	by	ADP
ajsl-618	236	7	the	the	DET
ajsl-618	236	8	federal	federal	ADJ
ajsl-618	236	9	government	government	NOUN
ajsl-618	236	10	and	and	CCONJ
ajsl-618	236	11	distributed	distribute	VERB
ajsl-618	236	12	among	among	ADP
ajsl-618	236	13	the	the	DET
ajsl-618	236	14	different	different	ADJ
ajsl-618	236	15	tiers	tier	NOUN
ajsl-618	236	16	of	of	ADP
ajsl-618	236	17	government	government	NOUN
ajsl-618	236	18	using	use	VERB
ajsl-618	236	19	the	the	DET
ajsl-618	236	20	vertical	vertical	ADJ
ajsl-618	236	21	revenue	revenue	NOUN
ajsl-618	236	22	allocation	allocation	NOUN
ajsl-618	236	23	formula	formula	NOUN
ajsl-618	236	24	is	be	AUX
ajsl-618	236	25	from	from	ADP
ajsl-618	236	26	the	the	DET
ajsl-618	236	27	federation	federation	PROPN
ajsl-618	236	28	account	account	NOUN
ajsl-618	236	29	.	.	PUNCT
ajsl-618	237	1	but	but	CCONJ
ajsl-618	237	2	it	it	PRON
ajsl-618	237	3	is	be	AUX
ajsl-618	237	4	our	our	PRON
ajsl-618	237	5	view	view	NOUN
ajsl-618	237	6	that	that	SCONJ
ajsl-618	237	7	the	the	DET
ajsl-618	237	8	federal	federal	ADJ
ajsl-618	237	9	government	government	NOUN
ajsl-618	237	10	exercises	exercise	VERB
ajsl-618	237	11	too	too	ADV
ajsl-618	237	12	much	much	ADJ
ajsl-618	237	13	control	control	NOUN
ajsl-618	237	14	over	over	ADP
ajsl-618	237	15	its	its	PRON
ajsl-618	237	16	distribution	distribution	NOUN
ajsl-618	237	17	.	.	PUNCT
ajsl-618	238	1	so	so	ADV
ajsl-618	238	2	many	many	ADJ
ajsl-618	238	3	deductions	deduction	NOUN
ajsl-618	238	4	are	be	AUX
ajsl-618	238	5	made	make	VERB
ajsl-618	238	6	from	from	ADP
ajsl-618	238	7	the	the	DET
ajsl-618	238	8	total	total	ADJ
ajsl-618	238	9	revenue	revenue	NOUN
ajsl-618	238	10	collected	collect	VERB
ajsl-618	238	11	before	before	SCONJ
ajsl-618	238	12	the	the	DET
ajsl-618	238	13	rest	rest	NOUN
ajsl-618	238	14	is	be	AUX
ajsl-618	238	15	distributed	distribute	VERB
ajsl-618	238	16	according	accord	VERB
ajsl-618	238	17	to	to	ADP
ajsl-618	238	18	the	the	DET
ajsl-618	238	19	sharing	sharing	NOUN
ajsl-618	238	20	formula	formula	NOUN
ajsl-618	238	21	.	.	PUNCT
ajsl-618	239	1	matters	matter	NOUN
ajsl-618	239	2	arising	arise	VERB
ajsl-618	239	3	the	the	DET
ajsl-618	239	4	significant	significant	ADJ
ajsl-618	239	5	aspect	aspect	NOUN
ajsl-618	239	6	of	of	ADP
ajsl-618	239	7	personal	personal	ADJ
ajsl-618	239	8	income	income	NOUN
ajsl-618	239	9	that	that	PRON
ajsl-618	239	10	raises	raise	VERB
ajsl-618	239	11	matters	matter	NOUN
ajsl-618	239	12	bothers	bother	NOUN
ajsl-618	239	13	on	on	ADP
ajsl-618	239	14	the	the	DET
ajsl-618	239	15	ownership	ownership	NOUN
ajsl-618	239	16	of	of	ADP
ajsl-618	239	17	funds	fund	NOUN
ajsl-618	239	18	collected	collect	VERB
ajsl-618	239	19	by	by	ADP
ajsl-618	239	20	state	state	NOUN
ajsl-618	239	21	governments	government	NOUN
ajsl-618	239	22	through	through	ADP
ajsl-618	239	23	the	the	DET
ajsl-618	239	24	state	state	NOUN
ajsl-618	239	25	boards	board	NOUN
ajsl-618	239	26	of	of	ADP
ajsl-618	239	27	internal	internal	ADJ
ajsl-618	239	28	revenue	revenue	NOUN
ajsl-618	239	29	under	under	ADP
ajsl-618	239	30	personal	personal	ADJ
ajsl-618	239	31	income	income	NOUN
ajsl-618	239	32	tax	tax	NOUN
ajsl-618	239	33	regime	regime	NOUN
ajsl-618	239	34	.	.	PUNCT
ajsl-618	240	1	the	the	DET
ajsl-618	240	2	personal	personal	ADJ
ajsl-618	240	3	income	income	NOUN
ajsl-618	240	4	tax	tax	PROPN
ajsl-618	240	5	act	act	NOUN
ajsl-618	240	6	being	be	AUX
ajsl-618	240	7	a	a	DET
ajsl-618	240	8	federal	federal	ADJ
ajsl-618	240	9	legislation	legislation	NOUN
ajsl-618	240	10	delegates	delegate	NOUN
ajsl-618	240	11	collection	collection	VERB
ajsl-618	240	12	to	to	ADP
ajsl-618	240	13	states	state	NOUN
ajsl-618	240	14	.	.	PUNCT
ajsl-618	241	1	where	where	SCONJ
ajsl-618	241	2	does	do	AUX
ajsl-618	241	3	the	the	DET
ajsl-618	241	4	money	money	NOUN
ajsl-618	241	5	so	so	ADV
ajsl-618	241	6	collected	collect	VERB
ajsl-618	241	7	go	go	VERB
ajsl-618	241	8	to	to	ADP
ajsl-618	241	9	?	?	PUNCT
ajsl-618	242	1	can	can	AUX
ajsl-618	242	2	states	state	NOUN
ajsl-618	242	3	use	use	VERB
ajsl-618	242	4	the	the	DET
ajsl-618	242	5	money	money	NOUN
ajsl-618	242	6	without	without	ADP
ajsl-618	242	7	authorization	authorization	NOUN
ajsl-618	242	8	of	of	ADP
ajsl-618	242	9	their	their	PRON
ajsl-618	242	10	principal	principal	NOUN
ajsl-618	242	11	i.e	i.e	PRON
ajsl-618	242	12	the	the	DET
ajsl-618	242	13	federal	federal	ADJ
ajsl-618	242	14	government	government	NOUN
ajsl-618	242	15	?	?	PUNCT
ajsl-618	243	1	there	there	PRON
ajsl-618	243	2	are	be	VERB
ajsl-618	243	3	two	two	NUM
ajsl-618	243	4	major	major	ADJ
ajsl-618	243	5	positions	position	NOUN
ajsl-618	243	6	on	on	ADP
ajsl-618	243	7	the	the	DET
ajsl-618	243	8	above	above	ADJ
ajsl-618	243	9	controversy	controversy	NOUN
ajsl-618	243	10	.	.	PUNCT
ajsl-618	244	1	the	the	DET
ajsl-618	244	2	first	first	ADJ
ajsl-618	244	3	group	group	NOUN
ajsl-618	244	4	is	be	AUX
ajsl-618	244	5	of	of	ADP
ajsl-618	244	6	the	the	DET
ajsl-618	244	7	view	view	NOUN
ajsl-618	244	8	that	that	SCONJ
ajsl-618	244	9	the	the	DET
ajsl-618	244	10	federal	federal	ADJ
ajsl-618	244	11	government	government	NOUN
ajsl-618	244	12	being	be	AUX
ajsl-618	244	13	the	the	DET
ajsl-618	244	14	initiator	initiator	NOUN
ajsl-618	244	15	of	of	ADP
ajsl-618	244	16	the	the	DET
ajsl-618	244	17	pita	pita	NOUN
ajsl-618	244	18	through	through	ADP
ajsl-618	244	19	section	section	NOUN
ajsl-618	244	20	4	4	NUM
ajsl-618	244	21	of	of	ADP
ajsl-618	244	22	the	the	DET
ajsl-618	244	23	constitution	constitution	NOUN
ajsl-618	244	24	owns	own	VERB
ajsl-618	244	25	the	the	DET
ajsl-618	244	26	money	money	NOUN
ajsl-618	244	27	collected	collect	VERB
ajsl-618	244	28	under	under	ADP
ajsl-618	244	29	pita	pita	NOUN
ajsl-618	244	30	by	by	ADP
ajsl-618	244	31	the	the	DET
ajsl-618	244	32	states	state	NOUN
ajsl-618	244	33	and	and	CCONJ
ajsl-618	244	34	can	can	AUX
ajsl-618	244	35	,	,	PUNCT
ajsl-618	244	36	at	at	ADP
ajsl-618	244	37	best	good	ADJ
ajsl-618	244	38	,	,	PUNCT
ajsl-618	244	39	give	give	VERB
ajsl-618	244	40	state	state	NOUN
ajsl-618	244	41	governments	government	NOUN
ajsl-618	244	42	a	a	DET
ajsl-618	244	43	percentage	percentage	NOUN
ajsl-618	244	44	of	of	ADP
ajsl-618	244	45	the	the	DET
ajsl-618	244	46	collection	collection	NOUN
ajsl-618	244	47	pending	pende	VERB
ajsl-618	244	48	division	division	NOUN
ajsl-618	244	49	of	of	ADP
ajsl-618	244	50	money	money	NOUN
ajsl-618	244	51	from	from	ADP
ajsl-618	244	52	the	the	DET
ajsl-618	244	53	federation	federation	NOUN
ajsl-618	244	54	account	account	PROPN
ajsl-618	244	55	(	(	PUNCT
ajsl-618	244	56	constitution	constitution	NOUN
ajsl-618	244	57	chapter	chapter	NOUN
ajsl-618	244	58	,	,	PUNCT
ajsl-618	244	59	2011	2011	NUM
ajsl-618	244	60	)	)	PUNCT
ajsl-618	244	61	.	.	PUNCT
ajsl-618	245	1	the	the	DET
ajsl-618	245	2	second	second	ADJ
ajsl-618	245	3	group	group	NOUN
ajsl-618	245	4	says	say	VERB
ajsl-618	245	5	that	that	SCONJ
ajsl-618	245	6	personal	personal	ADJ
ajsl-618	245	7	income	income	NOUN
ajsl-618	245	8	tax	tax	NOUN
ajsl-618	245	9	is	be	AUX
ajsl-618	245	10	residence	residence	NOUN
ajsl-618	245	11	-	-	PUNCT
ajsl-618	245	12	based	base	VERB
ajsl-618	245	13	and	and	CCONJ
ajsl-618	245	14	belongs	belong	VERB
ajsl-618	245	15	to	to	ADP
ajsl-618	245	16	collecting	collect	VERB
ajsl-618	245	17	states	state	NOUN
ajsl-618	245	18	even	even	ADV
ajsl-618	245	19	though	though	SCONJ
ajsl-618	245	20	they	they	PRON
ajsl-618	245	21	were	be	AUX
ajsl-618	245	22	acting	act	VERB
ajsl-618	245	23	as	as	ADP
ajsl-618	245	24	delegates	delegate	NOUN
ajsl-618	245	25	of	of	ADP
ajsl-618	245	26	the	the	DET
ajsl-618	245	27	federal	federal	ADJ
ajsl-618	245	28	government	government	NOUN
ajsl-618	245	29	.	.	PUNCT
ajsl-618	246	1	to	to	PART
ajsl-618	246	2	resolve	resolve	VERB
ajsl-618	246	3	the	the	DET
ajsl-618	246	4	controversy	controversy	NOUN
ajsl-618	246	5	,	,	PUNCT
ajsl-618	246	6	there	there	PRON
ajsl-618	246	7	is	be	VERB
ajsl-618	246	8	need	need	NOUN
ajsl-618	246	9	to	to	PART
ajsl-618	246	10	consider	consider	VERB
ajsl-618	246	11	the	the	DET
ajsl-618	246	12	clear	clear	ADJ
ajsl-618	246	13	provisions	provision	NOUN
ajsl-618	246	14	of	of	ADP
ajsl-618	246	15	the	the	DET
ajsl-618	246	16	constitution	constitution	NOUN
ajsl-618	246	17	and	and	CCONJ
ajsl-618	246	18	the	the	DET
ajsl-618	246	19	personal	personal	ADJ
ajsl-618	246	20	income	income	NOUN
ajsl-618	246	21	tax	tax	PROPN
ajsl-618	246	22	act	act	PROPN
ajsl-618	246	23	.	.	PUNCT
ajsl-618	247	1	there	there	PRON
ajsl-618	247	2	seem	seem	VERB
ajsl-618	247	3	to	to	PART
ajsl-618	247	4	be	be	AUX
ajsl-618	247	5	two	two	NUM
ajsl-618	247	6	separate	separate	ADJ
ajsl-618	247	7	consolidated	consolidated	ADJ
ajsl-618	247	8	revenue	revenue	NOUN
ajsl-618	247	9	funds	fund	NOUN
ajsl-618	247	10	one	one	NUM
ajsl-618	247	11	being	be	AUX
ajsl-618	247	12	for	for	ADP
ajsl-618	247	13	the	the	DET
ajsl-618	247	14	federation	federation	NOUN
ajsl-618	247	15	and	and	CCONJ
ajsl-618	247	16	the	the	DET
ajsl-618	247	17	other	other	ADJ
ajsl-618	247	18	for	for	ADP
ajsl-618	247	19	the	the	DET
ajsl-618	247	20	states	state	NOUN
ajsl-618	247	21	(	(	PUNCT
ajsl-618	247	22	constitution	constitution	NOUN
ajsl-618	247	23	chapter	chapter	NOUN
ajsl-618	247	24	,	,	PUNCT
ajsl-618	247	25	2011	2011	NUM
ajsl-618	247	26	)	)	PUNCT
ajsl-618	247	27	.	.	PUNCT
ajsl-618	248	1	section	section	NOUN
ajsl-618	248	2	80(1	80(1	NUM
ajsl-618	248	3	)	)	PUNCT
ajsl-618	248	4	of	of	ADP
ajsl-618	248	5	the	the	DET
ajsl-618	248	6	1999	1999	NUM
ajsl-618	248	7	constitution	constitution	NOUN
ajsl-618	248	8	provides	provide	VERB
ajsl-618	248	9	that	that	SCONJ
ajsl-618	248	10	:	:	PUNCT
ajsl-618	248	11	all	all	DET
ajsl-618	248	12	revenues	revenue	NOUN
ajsl-618	248	13	or	or	CCONJ
ajsl-618	248	14	other	other	ADJ
ajsl-618	248	15	moneys	money	NOUN
ajsl-618	248	16	raised	raise	VERB
ajsl-618	248	17	or	or	CCONJ
ajsl-618	248	18	received	receive	VERB
ajsl-618	248	19	by	by	ADP
ajsl-618	248	20	the	the	DET
ajsl-618	248	21	federation	federation	NOUN
ajsl-618	248	22	(	(	PUNCT
ajsl-618	248	23	not	not	PART
ajsl-618	248	24	being	be	AUX
ajsl-618	248	25	revenues	revenue	NOUN
ajsl-618	248	26	or	or	CCONJ
ajsl-618	248	27	other	other	ADJ
ajsl-618	248	28	moneys	money	NOUN
ajsl-618	248	29	payable	payable	ADJ
ajsl-618	248	30	under	under	ADP
ajsl-618	248	31	this	this	DET
ajsl-618	248	32	constitution	constitution	NOUN
ajsl-618	248	33	or	or	CCONJ
ajsl-618	248	34	any	any	DET
ajsl-618	248	35	act	act	NOUN
ajsl-618	248	36	of	of	ADP
ajsl-618	248	37	the	the	DET
ajsl-618	248	38	national	national	PROPN
ajsl-618	248	39	assembly	assembly	NOUN
ajsl-618	248	40	into	into	ADP
ajsl-618	248	41	any	any	DET
ajsl-618	248	42	other	other	ADJ
ajsl-618	248	43	public	public	ADJ
ajsl-618	248	44	fund	fund	NOUN
ajsl-618	248	45	of	of	ADP
ajsl-618	248	46	the	the	DET
ajsl-618	248	47	federation	federation	NOUN
ajsl-618	248	48	established	establish	VERB
ajsl-618	248	49	for	for	ADP
ajsl-618	248	50	a	a	DET
ajsl-618	248	51	specific	specific	ADJ
ajsl-618	248	52	purpose	purpose	NOUN
ajsl-618	248	53	)	)	PUNCT
ajsl-618	248	54	shall	shall	AUX
ajsl-618	248	55	be	be	AUX
ajsl-618	248	56	paid	pay	VERB
ajsl-618	248	57	into	into	ADP
ajsl-618	248	58	and	and	CCONJ
ajsl-618	248	59	form	form	VERB
ajsl-618	248	60	one	one	NUM
ajsl-618	248	61	consolidated	consolidated	ADJ
ajsl-618	248	62	revenue	revenue	NOUN
ajsl-618	248	63	fund	fund	NOUN
ajsl-618	248	64	of	of	ADP
ajsl-618	248	65	the	the	DET
ajsl-618	248	66	federation	federation	NOUN
ajsl-618	248	67	.	.	PUNCT
ajsl-618	249	1	while	while	SCONJ
ajsl-618	249	2	section	section	NOUN
ajsl-618	249	3	120(1	120(1	NUM
ajsl-618	249	4	)	)	PUNCT
ajsl-618	249	5	of	of	ADP
ajsl-618	249	6	the	the	DET
ajsl-618	249	7	constitution	constitution	NOUN
ajsl-618	249	8	provides	provide	VERB
ajsl-618	249	9	that	that	SCONJ
ajsl-618	249	10	:	:	PUNCT
ajsl-618	249	11	all	all	DET
ajsl-618	249	12	revenues	revenue	NOUN
ajsl-618	249	13	or	or	CCONJ
ajsl-618	249	14	other	other	ADJ
ajsl-618	249	15	moneys	money	NOUN
ajsl-618	249	16	raised	raise	VERB
ajsl-618	249	17	or	or	CCONJ
ajsl-618	249	18	received	receive	VERB
ajsl-618	249	19	by	by	ADP
ajsl-618	249	20	the	the	DET
ajsl-618	249	21	state	state	NOUN
ajsl-618	249	22	(	(	PUNCT
ajsl-618	249	23	not	not	PART
ajsl-618	249	24	being	be	AUX
ajsl-618	249	25	revenues	revenue	NOUN
ajsl-618	249	26	or	or	CCONJ
ajsl-618	249	27	other	other	ADJ
ajsl-618	249	28	moneys	money	NOUN
ajsl-618	249	29	payable	payable	ADJ
ajsl-618	249	30	under	under	ADP
ajsl-618	249	31	this	this	DET
ajsl-618	249	32	constitution	constitution	NOUN
ajsl-618	249	33	or	or	CCONJ
ajsl-618	249	34	any	any	DET
ajsl-618	249	35	law	law	NOUN
ajsl-618	249	36	of	of	ADP
ajsl-618	249	37	a	a	DET
ajsl-618	249	38	house	house	NOUN
ajsl-618	249	39	of	of	ADP
ajsl-618	249	40	assembly	assembly	NOUN
ajsl-618	249	41	into	into	ADP
ajsl-618	249	42	any	any	DET
ajsl-618	249	43	other	other	ADJ
ajsl-618	249	44	public	public	ADJ
ajsl-618	249	45	fund	fund	NOUN
ajsl-618	249	46	of	of	ADP
ajsl-618	249	47	the	the	DET
ajsl-618	249	48	state	state	NOUN
ajsl-618	249	49	established	establish	VERB
ajsl-618	249	50	for	for	ADP
ajsl-618	249	51	a	a	DET
ajsl-618	249	52	specific	specific	ADJ
ajsl-618	249	53	purpose	purpose	NOUN
ajsl-618	249	54	)	)	PUNCT
ajsl-618	249	55	shall	shall	AUX
ajsl-618	249	56	be	be	AUX
ajsl-618	249	57	aid	aid	VERB
ajsl-618	249	58	into	into	ADP
ajsl-618	249	59	and	and	CCONJ
ajsl-618	249	60	formone	formone	ADJ
ajsl-618	249	61	consolidated	consolidated	ADJ
ajsl-618	249	62	revenue	revenue	NOUN
ajsl-618	249	63	fund	fund	NOUN
ajsl-618	249	64	of	of	ADP
ajsl-618	249	65	the	the	DET
ajsl-618	249	66	state	state	NOUN
ajsl-618	249	67	.	.	PUNCT
ajsl-618	250	1	it	it	PRON
ajsl-618	250	2	can	can	AUX
ajsl-618	250	3	be	be	AUX
ajsl-618	250	4	seen	see	VERB
ajsl-618	250	5	from	from	ADP
ajsl-618	250	6	the	the	DET
ajsl-618	250	7	two	two	NUM
ajsl-618	250	8	provisions	provision	NOUN
ajsl-618	250	9	above	above	ADP
ajsl-618	250	10	that	that	SCONJ
ajsl-618	250	11	the	the	DET
ajsl-618	250	12	constitution	constitution	NOUN
ajsl-618	250	13	creates	create	VERB
ajsl-618	250	14	two	two	NUM
ajsl-618	250	15	special	special	ADJ
ajsl-618	250	16	accounts	account	NOUN
ajsl-618	250	17	for	for	ADP
ajsl-618	250	18	money	money	NOUN
ajsl-618	250	19	or	or	CCONJ
ajsl-618	250	20	funds	fund	NOUN
ajsl-618	250	21	made	make	VERB
ajsl-618	250	22	and	and	CCONJ
ajsl-618	250	23	earned	earn	VERB
ajsl-618	250	24	by	by	ADP
ajsl-618	250	25	the	the	DET
ajsl-618	250	26	federal	federal	ADJ
ajsl-618	250	27	and	and	CCONJ
ajsl-618	250	28	state	state	NOUN
ajsl-618	250	29	governments	government	NOUN
ajsl-618	250	30	.	.	PUNCT
ajsl-618	251	1	while	while	SCONJ
ajsl-618	251	2	section	section	NOUN
ajsl-618	251	3	80(1	80(1	NUM
ajsl-618	251	4	)	)	PUNCT
ajsl-618	251	5	is	be	AUX
ajsl-618	251	6	in	in	ADP
ajsl-618	251	7	respect	respect	NOUN
ajsl-618	251	8	to	to	ADP
ajsl-618	251	9	the	the	DET
ajsl-618	251	10	federal	federal	ADJ
ajsl-618	251	11	government	government	NOUN
ajsl-618	251	12	,	,	PUNCT
ajsl-618	251	13	section	section	NOUN
ajsl-618	251	14	120(1	120(1	NUM
ajsl-618	251	15	)	)	PUNCT
ajsl-618	251	16	applies	apply	VERB
ajsl-618	251	17	to	to	ADP
ajsl-618	251	18	revenue	revenue	NOUN
ajsl-618	251	19	made	make	VERB
ajsl-618	251	20	by	by	ADP
ajsl-618	251	21	the	the	DET
ajsl-618	251	22	state	state	NOUN
ajsl-618	251	23	government	government	NOUN
ajsl-618	251	24	.	.	PUNCT
ajsl-618	252	1	this	this	DET
ajsl-618	252	2	consolidated	consolidated	ADJ
ajsl-618	252	3	revenue	revenue	NOUN
ajsl-618	252	4	fund	fund	NOUN
ajsl-618	252	5	is	be	AUX
ajsl-618	252	6	different	different	ADJ
ajsl-618	252	7	from	from	ADP
ajsl-618	252	8	the	the	DET
ajsl-618	252	9	federation	federation	PROPN
ajsl-618	252	10	account	account	PROPN
ajsl-618	252	11	(	(	PUNCT
ajsl-618	252	12	constitution	constitution	NOUN
ajsl-618	252	13	chapter	chapter	NOUN
ajsl-618	252	14	,	,	PUNCT
ajsl-618	252	15	2011	2011	NUM
ajsl-618	252	16	)	)	PUNCT
ajsl-618	252	17	and	and	CCONJ
ajsl-618	252	18	state	state	NOUN
ajsl-618	252	19	joint	joint	ADJ
ajsl-618	252	20	local	local	ADJ
ajsl-618	252	21	government	government	NOUN
ajsl-618	252	22	account	account	NOUN
ajsl-618	252	23	.	.	PUNCT
ajsl-618	253	1	the	the	DET
ajsl-618	253	2	federation	federation	PROPN
ajsl-618	253	3	account	account	NOUN
ajsl-618	253	4	is	be	AUX
ajsl-618	253	5	a	a	DET
ajsl-618	253	6	special	special	ADJ
ajsl-618	253	7	account	account	NOUN
ajsl-618	253	8	which	which	PRON
ajsl-618	253	9	all	all	DET
ajsl-618	253	10	revenues	revenue	NOUN
ajsl-618	253	11	collected	collect	VERB
ajsl-618	253	12	by	by	ADP
ajsl-618	253	13	the	the	DET
ajsl-618	253	14	government	government	NOUN
ajsl-618	253	15	of	of	ADP
ajsl-618	253	16	the	the	DET
ajsl-618	253	17	federation	federation	NOUN
ajsl-618	253	18	are	be	AUX
ajsl-618	253	19	paid	pay	VERB
ajsl-618	253	20	into	into	ADP
ajsl-618	253	21	,	,	PUNCT
ajsl-618	253	22	except	except	SCONJ
ajsl-618	253	23	the	the	DET
ajsl-618	253	24	proceeds	proceed	NOUN
ajsl-618	253	25	from	from	ADP
ajsl-618	253	26	the	the	DET
ajsl-618	253	27	personal	personal	ADJ
ajsl-618	253	28	income	income	NOUN
ajsl-618	253	29	tax	tax	NOUN
ajsl-618	253	30	collected	collect	VERB
ajsl-618	253	31	by	by	ADP
ajsl-618	253	32	the	the	DET
ajsl-618	253	33	federal	federal	PROPN
ajsl-618	253	34	inland	inland	PROPN
ajsl-618	253	35	revenue	revenue	NOUN
ajsl-618	253	36	service	service	NOUN
ajsl-618	253	37	.	.	PUNCT
ajsl-618	254	1	the	the	DET
ajsl-618	254	2	state	state	NOUN
ajsl-618	254	3	joint	joint	ADJ
ajsl-618	254	4	local	local	ADJ
ajsl-618	254	5	government	government	NOUN
ajsl-618	254	6	account	account	NOUN
ajsl-618	254	7	on	on	ADP
ajsl-618	254	8	the	the	DET
ajsl-618	254	9	other	other	ADJ
ajsl-618	254	10	hand	hand	NOUN
ajsl-618	254	11	is	be	AUX
ajsl-618	254	12	a	a	DET
ajsl-618	254	13	special	special	ADJ
ajsl-618	254	14	account	account	NOUN
ajsl-618	254	15	which	which	PRON
ajsl-618	254	16	all	all	DET
ajsl-618	254	17	allocations	allocation	NOUN
ajsl-618	254	18	to	to	ADP
ajsl-618	254	19	the	the	DET
ajsl-618	254	20	local	local	ADJ
ajsl-618	254	21	government	government	NOUN
ajsl-618	254	22	councils	council	NOUN
ajsl-618	254	23	of	of	ADP
ajsl-618	254	24	the	the	DET
ajsl-618	254	25	state	state	NOUN
ajsl-618	254	26	from	from	ADP
ajsl-618	254	27	the	the	DET
ajsl-618	254	28	federation	federation	NOUN
ajsl-618	254	29	account	account	NOUN
ajsl-618	254	30	and	and	CCONJ
ajsl-618	254	31	from	from	ADP
ajsl-618	254	32	the	the	DET
ajsl-618	254	33	government	government	NOUN
ajsl-618	254	34	of	of	ADP
ajsl-618	254	35	the	the	DET
ajsl-618	254	36	state	state	NOUN
ajsl-618	254	37	are	be	AUX
ajsl-618	254	38	paid	pay	VERB
ajsl-618	254	39	into	into	ADP
ajsl-618	254	40	i.e	i.e	X
ajsl-618	254	41	excluding	exclude	VERB
ajsl-618	254	42	the	the	DET
ajsl-618	254	43	proceeds	proceed	NOUN
ajsl-618	254	44	or	or	CCONJ
ajsl-618	254	45	revenue	revenue	NOUN
ajsl-618	254	46	internally	internally	ADV
ajsl-618	254	47	generated	generate	VERB
ajsl-618	254	48	by	by	ADP
ajsl-618	254	49	the	the	DET
ajsl-618	254	50	state	state	NOUN
ajsl-618	254	51	.	.	PUNCT
ajsl-618	255	1	whereas	whereas	SCONJ
ajsl-618	255	2	funds	fund	NOUN
ajsl-618	255	3	in	in	ADP
ajsl-618	255	4	the	the	DET
ajsl-618	255	5	consolidated	consolidated	ADJ
ajsl-618	255	6	revenue	revenue	NOUN
ajsl-618	255	7	fund	fund	NOUN
ajsl-618	255	8	of	of	ADP
ajsl-618	255	9	the	the	DET
ajsl-618	255	10	federation	federation	NOUN
ajsl-618	255	11	exclusively	exclusively	ADV
ajsl-618	255	12	belongs	belong	VERB
ajsl-618	255	13	to	to	ADP
ajsl-618	255	14	the	the	DET
ajsl-618	255	15	federation	federation	NOUN
ajsl-618	255	16	and	and	CCONJ
ajsl-618	255	17	is	be	AUX
ajsl-618	255	18	administered	administer	VERB
ajsl-618	255	19	by	by	ADP
ajsl-618	255	20	the	the	DET
ajsl-618	255	21	national	national	PROPN
ajsl-618	255	22	assembly	assembly	NOUN
ajsl-618	255	23	to	to	PART
ajsl-618	255	24	meet	meet	VERB
ajsl-618	255	25	the	the	DET
ajsl-618	255	26	administrative	administrative	ADJ
ajsl-618	255	27	and	and	CCONJ
ajsl-618	255	28	other	other	ADJ
ajsl-618	255	29	needs	need	NOUN
ajsl-618	255	30	of	of	ADP
ajsl-618	255	31	the	the	DET
ajsl-618	255	32	federal	federal	ADJ
ajsl-618	255	33	government	government	NOUN
ajsl-618	255	34	and	and	CCONJ
ajsl-618	255	35	its	its	PRON
ajsl-618	255	36	agencies	agency	NOUN
ajsl-618	255	37	as	as	SCONJ
ajsl-618	255	38	they	they	PRON
ajsl-618	255	39	deem	deem	VERB
ajsl-618	255	40	fit	fit	ADJ
ajsl-618	255	41	,	,	PUNCT
ajsl-618	255	42	funds	fund	NOUN
ajsl-618	255	43	in	in	ADP
ajsl-618	255	44	consolidated	consolidated	ADJ
ajsl-618	255	45	revenue	revenue	NOUN
ajsl-618	255	46	fund	fund	NOUN
ajsl-618	255	47	of	of	ADP
ajsl-618	255	48	the	the	DET
ajsl-618	255	49	states	state	NOUN
ajsl-618	255	50	belong	belong	VERB
ajsl-618	255	51	to	to	ADP
ajsl-618	255	52	the	the	DET
ajsl-618	255	53	state	state	NOUN
ajsl-618	255	54	and	and	CCONJ
ajsl-618	255	55	is	be	AUX
ajsl-618	255	56	similarly	similarly	ADV
ajsl-618	255	57	utilized	utilize	VERB
ajsl-618	255	58	by	by	ADP
ajsl-618	255	59	the	the	DET
ajsl-618	255	60	state	state	NOUN
ajsl-618	255	61	,	,	PUNCT
ajsl-618	255	62	under	under	ADP
ajsl-618	255	63	the	the	DET
ajsl-618	255	64	exclusive	exclusive	ADJ
ajsl-618	255	65	appropriation	appropriation	NOUN
ajsl-618	255	66	of	of	ADP
ajsl-618	255	67	the	the	DET
ajsl-618	255	68	state	state	NOUN
ajsl-618	255	69	house	house	PROPN
ajsl-618	255	70	of	of	ADP
ajsl-618	255	71	assembly	assembly	NOUN
ajsl-618	255	72	,	,	PUNCT
ajsl-618	255	73	to	to	PART
ajsl-618	255	74	meet	meet	VERB
ajsl-618	255	75	its	its	PRON
ajsl-618	255	76	needs	need	NOUN
ajsl-618	255	77	.	.	PUNCT
ajsl-618	256	1	save	save	VERB
ajsl-618	256	2	for	for	ADP
ajsl-618	256	3	taxes	taxis	NOUN
ajsl-618	256	4	collected	collect	VERB
ajsl-618	256	5	from	from	ADP
ajsl-618	256	6	personnel	personnel	NOUN
ajsl-618	256	7	of	of	ADP
ajsl-618	256	8	the	the	DET
ajsl-618	256	9	armed	armed	ADJ
ajsl-618	256	10	forces	force	NOUN
ajsl-618	256	11	,	,	PUNCT
ajsl-618	256	12	nigeria	nigeria	PROPN
ajsl-618	256	13	police	police	PROPN
ajsl-618	256	14	,	,	PUNCT
ajsl-618	256	15	ministry	ministry	NOUN
ajsl-618	256	16	or	or	CCONJ
ajsl-618	256	17	department	department	PROPN
ajsl-618	256	18	of	of	ADP
ajsl-618	256	19	government	government	NOUN
ajsl-618	256	20	charged	charge	VERB
ajsl-618	256	21	with	with	ADP
ajsl-618	256	22	foreign	foreign	ADJ
ajsl-618	256	23	affairs	affair	NOUN
ajsl-618	256	24	and	and	CCONJ
ajsl-618	256	25	the	the	DET
ajsl-618	256	26	residents	resident	NOUN
ajsl-618	256	27	of	of	ADP
ajsl-618	256	28	federal	federal	ADJ
ajsl-618	256	29	capital	capital	NOUN
ajsl-618	256	30	territory	territory	NOUN
ajsl-618	256	31	which	which	PRON
ajsl-618	256	32	by	by	ADP
ajsl-618	256	33	operation	operation	NOUN
ajsl-618	256	34	of	of	ADP
ajsl-618	256	35	sections	section	NOUN
ajsl-618	256	36	80	80	NUM
ajsl-618	256	37	and	and	CCONJ
ajsl-618	256	38	162	162	NUM
ajsl-618	256	39	of	of	ADP
ajsl-618	256	40	the	the	DET
ajsl-618	256	41	constitution	constitution	NOUN
ajsl-618	256	42	go	go	VERB
ajsl-618	256	43	into	into	ADP
ajsl-618	256	44	the	the	DET
ajsl-618	256	45	consolidated	consolidated	ADJ
ajsl-618	256	46	revenue	revenue	NOUN
ajsl-618	256	47	fund	fund	NOUN
ajsl-618	256	48	of	of	ADP
ajsl-618	256	49	the	the	DET
ajsl-618	256	50	federation	federation	NOUN
ajsl-618	256	51	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	256	52	pa	pa	PROPN
ajsl-618	256	53	ge	ge	PROPN
ajsl-618	256	54	15	15	NUM
ajsl-618	256	55	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	256	56	am	am	NOUN
ajsl-618	256	57	.	.	PUNCT
ajsl-618	257	1	j.	j.	PROPN
ajsl-618	257	2	soc	soc	PROPN
ajsl-618	257	3	.	.	PUNCT
ajsl-618	258	1	l.	l.	PROPN
ajsl-618	258	2	1(1	1(1	NUM
ajsl-618	258	3	)	)	PUNCT
ajsl-618	258	4	9	9	NUM
ajsl-618	258	5	-	-	SYM
ajsl-618	258	6	16	16	NUM
ajsl-618	258	7	,	,	PUNCT
ajsl-618	258	8	2022	2022	NUM
ajsl-618	258	9	and	and	CCONJ
ajsl-618	258	10	by	by	ADP
ajsl-618	258	11	implication	implication	NOUN
ajsl-618	258	12	belongs	belong	VERB
ajsl-618	258	13	to	to	ADP
ajsl-618	258	14	the	the	DET
ajsl-618	258	15	federal	federal	ADJ
ajsl-618	258	16	government	government	NOUN
ajsl-618	258	17	,	,	PUNCT
ajsl-618	258	18	the	the	DET
ajsl-618	258	19	rest	rest	NOUN
ajsl-618	258	20	enter	enter	VERB
ajsl-618	258	21	the	the	DET
ajsl-618	258	22	federation	federation	PROPN
ajsl-618	258	23	account	account	NOUN
ajsl-618	258	24	en	en	ADP
ajsl-618	258	25	route	route	NOUN
ajsl-618	258	26	to	to	ADP
ajsl-618	258	27	its	its	PRON
ajsl-618	258	28	final	final	ADJ
ajsl-618	258	29	destination	destination	NOUN
ajsl-618	258	30	which	which	PRON
ajsl-618	258	31	is	be	AUX
ajsl-618	258	32	the	the	DET
ajsl-618	258	33	consolidated	consolidated	ADJ
ajsl-618	258	34	revenue	revenue	NOUN
ajsl-618	258	35	fund	fund	NOUN
ajsl-618	258	36	of	of	ADP
ajsl-618	258	37	the	the	DET
ajsl-618	258	38	states	state	NOUN
ajsl-618	258	39	.	.	PUNCT
ajsl-618	259	1	section	section	NOUN
ajsl-618	259	2	163	163	NUM
ajsl-618	259	3	of	of	ADP
ajsl-618	259	4	the	the	DET
ajsl-618	259	5	constitution	constitution	NOUN
ajsl-618	259	6	was	be	AUX
ajsl-618	259	7	apt	apt	ADJ
ajsl-618	259	8	when	when	SCONJ
ajsl-618	259	9	it	it	PRON
ajsl-618	259	10	stated	state	VERB
ajsl-618	259	11	:	:	PUNCT
ajsl-618	259	12	where	where	SCONJ
ajsl-618	259	13	under	under	ADP
ajsl-618	259	14	an	an	DET
ajsl-618	259	15	act	act	NOUN
ajsl-618	259	16	of	of	ADP
ajsl-618	259	17	the	the	DET
ajsl-618	259	18	national	national	ADJ
ajsl-618	259	19	assembly	assembly	NOUN
ajsl-618	259	20	,	,	PUNCT
ajsl-618	259	21	a	a	DET
ajsl-618	259	22	tax	tax	NOUN
ajsl-618	259	23	or	or	CCONJ
ajsl-618	259	24	duty	duty	NOUN
ajsl-618	259	25	is	be	AUX
ajsl-618	259	26	imposed	impose	VERB
ajsl-618	259	27	in	in	ADP
ajsl-618	259	28	respect	respect	NOUN
ajsl-618	259	29	of	of	ADP
ajsl-618	259	30	any	any	PRON
ajsl-618	259	31	of	of	ADP
ajsl-618	259	32	the	the	DET
ajsl-618	259	33	items	item	NOUN
ajsl-618	259	34	listed	list	VERB
ajsl-618	259	35	in	in	ADP
ajsl-618	259	36	item	item	NOUN
ajsl-618	259	37	d	d	X
ajsl-618	259	38	part	part	PROPN
ajsl-618	259	39	ii	ii	NOUN
ajsl-618	259	40	of	of	ADP
ajsl-618	259	41	the	the	DET
ajsl-618	259	42	second	second	ADJ
ajsl-618	259	43	schedule	schedule	NOUN
ajsl-618	259	44	to	to	ADP
ajsl-618	259	45	this	this	DET
ajsl-618	259	46	constitution	constitution	NOUN
ajsl-618	259	47	(	(	PUNCT
ajsl-618	259	48	i.e	i.e	ADP
ajsl-618	259	49	to	to	PART
ajsl-618	259	50	say	say	VERB
ajsl-618	259	51	incomes	income	NOUN
ajsl-618	259	52	or	or	CCONJ
ajsl-618	259	53	profits	profit	NOUN
ajsl-618	259	54	from	from	ADP
ajsl-618	259	55	persons	person	NOUN
ajsl-618	259	56	other	other	ADJ
ajsl-618	259	57	than	than	ADP
ajsl-618	259	58	companies	company	NOUN
ajsl-618	259	59	/	/	SYM
ajsl-618	259	60	personal	personal	ADJ
ajsl-618	259	61	income	income	NOUN
ajsl-618	259	62	tax	tax	NOUN
ajsl-618	259	63	,	,	PUNCT
ajsl-618	259	64	etc	etc	X
ajsl-618	259	65	)	)	PUNCT
ajsl-618	259	66	the	the	DET
ajsl-618	259	67	net	net	ADJ
ajsl-618	259	68	proceeds	proceed	NOUN
ajsl-618	259	69	of	of	ADP
ajsl-618	259	70	such	such	ADJ
ajsl-618	259	71	tax	tax	NOUN
ajsl-618	259	72	shall	shall	AUX
ajsl-618	259	73	be	be	AUX
ajsl-618	259	74	distributed	distribute	VERB
ajsl-618	259	75	amongst	amongst	ADP
ajsl-618	259	76	states	state	NOUN
ajsl-618	259	77	on	on	ADP
ajsl-618	259	78	the	the	DET
ajsl-618	259	79	bases	basis	NOUN
ajsl-618	259	80	of	of	ADP
ajsl-618	259	81	derivation	derivation	NOUN
ajsl-618	259	82	and	and	CCONJ
ajsl-618	259	83	accordingly(a)where	accordingly(a)where	ADV
ajsl-618	259	84	such	such	ADJ
ajsl-618	259	85	tax	tax	NOUN
ajsl-618	259	86	or	or	CCONJ
ajsl-618	259	87	duty	duty	NOUN
ajsl-618	259	88	is	be	AUX
ajsl-618	259	89	collected	collect	VERB
ajsl-618	259	90	by	by	ADP
ajsl-618	259	91	the	the	DET
ajsl-618	259	92	government	government	NOUN
ajsl-618	259	93	of	of	ADP
ajsl-618	259	94	a	a	DET
ajsl-618	259	95	state	state	NOUN
ajsl-618	259	96	or	or	CCONJ
ajsl-618	259	97	other	other	ADJ
ajsl-618	259	98	authority	authority	NOUN
ajsl-618	259	99	of	of	ADP
ajsl-618	259	100	the	the	DET
ajsl-618	259	101	state	state	NOUN
ajsl-618	259	102	,	,	PUNCT
ajsl-618	259	103	the	the	DET
ajsl-618	259	104	net	net	ADJ
ajsl-618	259	105	proceeds	proceed	NOUN
ajsl-618	259	106	shall	shall	AUX
ajsl-618	259	107	be	be	AUX
ajsl-618	259	108	treated	treat	VERB
ajsl-618	259	109	as	as	ADP
ajsl-618	259	110	part	part	NOUN
ajsl-618	259	111	of	of	ADP
ajsl-618	259	112	the	the	DET
ajsl-618	259	113	consolidated	consolidated	ADJ
ajsl-618	259	114	revenue	revenue	NOUN
ajsl-618	259	115	fund	fund	NOUN
ajsl-618	259	116	of	of	ADP
ajsl-618	259	117	that	that	DET
ajsl-618	259	118	state	state	NOUN
ajsl-618	259	119	.	.	PUNCT
ajsl-618	260	1	(	(	PUNCT
ajsl-618	260	2	b)where	b)where	ADP
ajsl-618	260	3	such	such	ADJ
ajsl-618	260	4	tax	tax	NOUN
ajsl-618	260	5	or	or	CCONJ
ajsl-618	260	6	duty	duty	NOUN
ajsl-618	260	7	is	be	AUX
ajsl-618	260	8	collected	collect	VERB
ajsl-618	260	9	by	by	ADP
ajsl-618	260	10	the	the	DET
ajsl-618	260	11	government	government	NOUN
ajsl-618	260	12	of	of	ADP
ajsl-618	260	13	the	the	DET
ajsl-618	260	14	federation	federation	NOUN
ajsl-618	260	15	or	or	CCONJ
ajsl-618	260	16	other	other	ADJ
ajsl-618	260	17	authority	authority	NOUN
ajsl-618	260	18	of	of	ADP
ajsl-618	260	19	the	the	DET
ajsl-618	260	20	federation	federation	NOUN
ajsl-618	260	21	,	,	PUNCT
ajsl-618	260	22	there	there	PRON
ajsl-618	260	23	shall	shall	AUX
ajsl-618	260	24	be	be	AUX
ajsl-618	260	25	paid	pay	VERB
ajsl-618	260	26	to	to	ADP
ajsl-618	260	27	each	each	DET
ajsl-618	260	28	state	state	NOUN
ajsl-618	260	29	at	at	ADP
ajsl-618	260	30	such	such	ADJ
ajsl-618	260	31	time	time	NOUN
ajsl-618	260	32	the	the	DET
ajsl-618	260	33	national	national	ADJ
ajsl-618	260	34	assembly	assembly	NOUN
ajsl-618	260	35	may	may	AUX
ajsl-618	260	36	prescribe	prescribe	VERB
ajsl-618	260	37	a	a	DET
ajsl-618	260	38	sum	sum	NOUN
ajsl-618	260	39	equal	equal	ADJ
ajsl-618	260	40	to	to	ADP
ajsl-618	260	41	the	the	DET
ajsl-618	260	42	proportion	proportion	NOUN
ajsl-618	260	43	of	of	ADP
ajsl-618	260	44	the	the	DET
ajsl-618	260	45	net	net	ADJ
ajsl-618	260	46	proceeds	proceed	NOUN
ajsl-618	260	47	of	of	ADP
ajsl-618	260	48	such	such	ADJ
ajsl-618	260	49	tax	tax	NOUN
ajsl-618	260	50	or	or	CCONJ
ajsl-618	260	51	duty	duty	NOUN
ajsl-618	260	52	that	that	PRON
ajsl-618	260	53	are	be	AUX
ajsl-618	260	54	derived	derive	VERB
ajsl-618	260	55	from	from	ADP
ajsl-618	260	56	the	the	DET
ajsl-618	260	57	state	state	NOUN
ajsl-618	260	58	therefore	therefore	ADV
ajsl-618	260	59	,	,	PUNCT
ajsl-618	260	60	it	it	PRON
ajsl-618	260	61	can	can	AUX
ajsl-618	260	62	be	be	AUX
ajsl-618	260	63	seen	see	VERB
ajsl-618	260	64	that	that	SCONJ
ajsl-618	260	65	the	the	DET
ajsl-618	260	66	federal	federal	ADJ
ajsl-618	260	67	government	government	NOUN
ajsl-618	260	68	is	be	AUX
ajsl-618	260	69	not	not	PART
ajsl-618	260	70	a	a	DET
ajsl-618	260	71	beneficiary	beneficiary	NOUN
ajsl-618	260	72	of	of	ADP
ajsl-618	260	73	the	the	DET
ajsl-618	260	74	personal	personal	ADJ
ajsl-618	260	75	income	income	NOUN
ajsl-618	260	76	tax	tax	NOUN
ajsl-618	260	77	collected	collect	VERB
ajsl-618	260	78	by	by	ADP
ajsl-618	260	79	the	the	DET
ajsl-618	260	80	state	state	NOUN
ajsl-618	260	81	government	government	NOUN
ajsl-618	260	82	.	.	PUNCT
ajsl-618	261	1	this	this	PRON
ajsl-618	261	2	is	be	AUX
ajsl-618	261	3	due	due	ADJ
ajsl-618	261	4	to	to	ADP
ajsl-618	261	5	the	the	DET
ajsl-618	261	6	combined	combine	VERB
ajsl-618	261	7	provisions	provision	NOUN
ajsl-618	261	8	of	of	ADP
ajsl-618	261	9	sections	section	NOUN
ajsl-618	261	10	80(1	80(1	NUM
ajsl-618	261	11	)	)	PUNCT
ajsl-618	261	12	,	,	PUNCT
ajsl-618	261	13	120(1	120(1	NUM
ajsl-618	261	14	)	)	PUNCT
ajsl-618	261	15	and	and	CCONJ
ajsl-618	261	16	163	163	NUM
ajsl-618	261	17	of	of	ADP
ajsl-618	261	18	the	the	DET
ajsl-618	261	19	constitution	constitution	NOUN
ajsl-618	261	20	which	which	PRON
ajsl-618	261	21	direct	direct	VERB
ajsl-618	261	22	that	that	SCONJ
ajsl-618	261	23	the	the	DET
ajsl-618	261	24	personal	personal	ADJ
ajsl-618	261	25	income	income	NOUN
ajsl-618	261	26	tax	tax	NOUN
ajsl-618	261	27	collected	collect	VERB
ajsl-618	261	28	by	by	ADP
ajsl-618	261	29	the	the	DET
ajsl-618	261	30	state	state	NOUN
ajsl-618	261	31	government	government	NOUN
ajsl-618	261	32	be	be	AUX
ajsl-618	261	33	paid	pay	VERB
ajsl-618	261	34	into	into	ADP
ajsl-618	261	35	the	the	DET
ajsl-618	261	36	consolidated	consolidated	ADJ
ajsl-618	261	37	revenue	revenue	NOUN
ajsl-618	261	38	fund	fund	NOUN
ajsl-618	261	39	of	of	ADP
ajsl-618	261	40	the	the	DET
ajsl-618	261	41	state	state	NOUN
ajsl-618	261	42	and	and	CCONJ
ajsl-618	261	43	used	use	VERB
ajsl-618	261	44	for	for	ADP
ajsl-618	261	45	the	the	DET
ajsl-618	261	46	benefit	benefit	NOUN
ajsl-618	261	47	of	of	ADP
ajsl-618	261	48	the	the	DET
ajsl-618	261	49	state	state	NOUN
ajsl-618	261	50	.	.	PUNCT
ajsl-618	262	1	distribution	distribution	NOUN
ajsl-618	262	2	of	of	ADP
ajsl-618	262	3	state	state	NOUN
ajsl-618	262	4	generated	generate	VERB
ajsl-618	262	5	revenue	revenue	NOUN
ajsl-618	262	6	with	with	ADP
ajsl-618	262	7	respect	respect	NOUN
ajsl-618	262	8	to	to	ADP
ajsl-618	262	9	the	the	DET
ajsl-618	262	10	means	mean	NOUN
ajsl-618	262	11	of	of	ADP
ajsl-618	262	12	distribution	distribution	NOUN
ajsl-618	262	13	of	of	ADP
ajsl-618	262	14	the	the	DET
ajsl-618	262	15	revenue	revenue	NOUN
ajsl-618	262	16	generated	generate	VERB
ajsl-618	262	17	or	or	CCONJ
ajsl-618	262	18	collected	collect	VERB
ajsl-618	262	19	by	by	ADP
ajsl-618	262	20	the	the	DET
ajsl-618	262	21	state	state	PROPN
ajsl-618	262	22	board	board	NOUN
ajsl-618	262	23	of	of	ADP
ajsl-618	262	24	internal	internal	ADJ
ajsl-618	262	25	revenue	revenue	NOUN
ajsl-618	262	26	under	under	ADP
ajsl-618	262	27	the	the	DET
ajsl-618	262	28	personal	personal	ADJ
ajsl-618	262	29	income	income	NOUN
ajsl-618	262	30	tax	tax	NOUN
ajsl-618	262	31	regime	regime	NOUN
ajsl-618	262	32	,	,	PUNCT
ajsl-618	262	33	section	section	NOUN
ajsl-618	262	34	163	163	NUM
ajsl-618	262	35	of	of	ADP
ajsl-618	262	36	the	the	DET
ajsl-618	262	37	constitution	constitution	NOUN
ajsl-618	262	38	,	,	PUNCT
ajsl-618	262	39	the	the	DET
ajsl-618	262	40	net	net	ADJ
ajsl-618	262	41	proceeds	proceed	NOUN
ajsl-618	262	42	of	of	ADP
ajsl-618	262	43	such	such	ADJ
ajsl-618	262	44	tax	tax	NOUN
ajsl-618	262	45	or	or	CCONJ
ajsl-618	262	46	duty	duty	NOUN
ajsl-618	262	47	collected	collect	VERB
ajsl-618	262	48	shall	shall	AUX
ajsl-618	262	49	be	be	AUX
ajsl-618	262	50	distributed	distribute	VERB
ajsl-618	262	51	among	among	ADP
ajsl-618	262	52	the	the	DET
ajsl-618	262	53	states	state	NOUN
ajsl-618	262	54	on	on	ADP
ajsl-618	262	55	the	the	DET
ajsl-618	262	56	basis	basis	NOUN
ajsl-618	262	57	of	of	ADP
ajsl-618	262	58	derivation	derivation	NOUN
ajsl-618	262	59	.	.	PUNCT
ajsl-618	263	1	the	the	DET
ajsl-618	263	2	supreme	supreme	PROPN
ajsl-618	263	3	court	court	PROPN
ajsl-618	263	4	in	in	ADP
ajsl-618	263	5	attorney	attorney	NOUN
ajsl-618	263	6	-	-	PUNCT
ajsl-618	263	7	general	general	NOUN
ajsl-618	263	8	of	of	ADP
ajsl-618	263	9	the	the	DET
ajsl-618	263	10	federation	federation	PROPN
ajsl-618	263	11	v.	v.	ADP
ajsl-618	263	12	attorney	attorney	PROPN
ajsl-618	263	13	-	-	PUNCT
ajsl-618	263	14	general	general	NOUN
ajsl-618	263	15	of	of	ADP
ajsl-618	263	16	abia	abia	PROPN
ajsl-618	263	17	state	state	PROPN
ajsl-618	263	18	&	&	CCONJ
ajsl-618	263	19	ors	ors	PROPN
ajsl-618	263	20	.	.	PUNCT
ajsl-618	264	1	(	(	PUNCT
ajsl-618	264	2	no.2	no.2	PROPN
ajsl-618	264	3	)	)	PUNCT
ajsl-618	264	4	has	have	AUX
ajsl-618	264	5	interpreted	interpret	VERB
ajsl-618	264	6	this	this	PRON
ajsl-618	264	7	to	to	PART
ajsl-618	264	8	mean	mean	VERB
ajsl-618	264	9	that	that	SCONJ
ajsl-618	264	10	whatever	whatever	DET
ajsl-618	264	11	net	net	ADJ
ajsl-618	264	12	revenue	revenue	NOUN
ajsl-618	264	13	is	be	AUX
ajsl-618	264	14	collected	collect	VERB
ajsl-618	264	15	from	from	ADP
ajsl-618	264	16	any	any	DET
ajsl-618	264	17	state	state	NOUN
ajsl-618	264	18	by	by	ADP
ajsl-618	264	19	the	the	DET
ajsl-618	264	20	government	government	NOUN
ajsl-618	264	21	of	of	ADP
ajsl-618	264	22	the	the	DET
ajsl-618	264	23	federation	federation	NOUN
ajsl-618	264	24	must	must	AUX
ajsl-618	264	25	be	be	AUX
ajsl-618	264	26	paid	pay	VERB
ajsl-618	264	27	back	back	ADV
ajsl-618	264	28	to	to	ADP
ajsl-618	264	29	that	that	DET
ajsl-618	264	30	state	state	NOUN
ajsl-618	264	31	.	.	PUNCT
ajsl-618	265	1	the	the	DET
ajsl-618	265	2	said	say	VERB
ajsl-618	265	3	section	section	NOUN
ajsl-618	265	4	states	state	VERB
ajsl-618	265	5	aptly	aptly	ADV
ajsl-618	265	6	that	that	SCONJ
ajsl-618	265	7	:	:	PUNCT
ajsl-618	265	8	where	where	SCONJ
ajsl-618	265	9	under	under	ADP
ajsl-618	265	10	an	an	DET
ajsl-618	265	11	act	act	NOUN
ajsl-618	265	12	of	of	ADP
ajsl-618	265	13	the	the	DET
ajsl-618	265	14	national	national	ADJ
ajsl-618	265	15	assembly	assembly	NOUN
ajsl-618	265	16	,	,	PUNCT
ajsl-618	265	17	tax	tax	NOUN
ajsl-618	265	18	or	or	CCONJ
ajsl-618	265	19	duty	duty	NOUN
ajsl-618	265	20	is	be	AUX
ajsl-618	265	21	imposed	impose	VERB
ajsl-618	265	22	in	in	ADP
ajsl-618	265	23	respect	respect	NOUN
ajsl-618	265	24	of	of	ADP
ajsl-618	265	25	any	any	PRON
ajsl-618	265	26	of	of	ADP
ajsl-618	265	27	the	the	DET
ajsl-618	265	28	matters	matter	NOUN
ajsl-618	265	29	specified	specify	VERB
ajsl-618	265	30	in	in	ADP
ajsl-618	265	31	item	item	NOUN
ajsl-618	265	32	d	d	PROPN
ajsl-618	265	33	of	of	ADP
ajsl-618	265	34	part	part	PROPN
ajsl-618	265	35	ii	ii	PROPN
ajsl-618	265	36	of	of	ADP
ajsl-618	265	37	the	the	DET
ajsl-618	265	38	second	second	ADJ
ajsl-618	265	39	schedule	schedule	NOUN
ajsl-618	265	40	to	to	ADP
ajsl-618	265	41	this	this	DET
ajsl-618	265	42	constitution	constitution	NOUN
ajsl-618	265	43	,	,	PUNCT
ajsl-618	265	44	the	the	DET
ajsl-618	265	45	net	net	ADJ
ajsl-618	265	46	proceeds	proceed	NOUN
ajsl-618	265	47	of	of	ADP
ajsl-618	265	48	such	such	ADJ
ajsl-618	265	49	tax	tax	NOUN
ajsl-618	265	50	or	or	CCONJ
ajsl-618	265	51	duty	duty	NOUN
ajsl-618	265	52	shall	shall	AUX
ajsl-618	265	53	be	be	AUX
ajsl-618	265	54	distributed	distribute	VERB
ajsl-618	265	55	among	among	ADP
ajsl-618	265	56	the	the	DET
ajsl-618	265	57	states	state	NOUN
ajsl-618	265	58	on	on	ADP
ajsl-618	265	59	the	the	DET
ajsl-618	265	60	basis	basis	NOUN
ajsl-618	265	61	of	of	ADP
ajsl-618	265	62	derivation	derivation	NOUN
ajsl-618	265	63	.	.	PUNCT
ajsl-618	266	1	it	it	PRON
ajsl-618	266	2	is	be	AUX
ajsl-618	266	3	imperative	imperative	ADJ
ajsl-618	266	4	to	to	PART
ajsl-618	266	5	note	note	VERB
ajsl-618	266	6	that	that	SCONJ
ajsl-618	266	7	the	the	DET
ajsl-618	266	8	net	net	NOUN
ajsl-618	266	9	proceed	proceed	NOUN
ajsl-618	266	10	is	be	AUX
ajsl-618	266	11	the	the	DET
ajsl-618	266	12	whole	whole	ADJ
ajsl-618	266	13	amount	amount	NOUN
ajsl-618	266	14	collected	collect	VERB
ajsl-618	266	15	as	as	ADP
ajsl-618	266	16	personal	personal	ADJ
ajsl-618	266	17	income	income	NOUN
ajsl-618	266	18	tax	tax	NOUN
ajsl-618	266	19	minus	minus	ADP
ajsl-618	266	20	the	the	DET
ajsl-618	266	21	collection	collection	NOUN
ajsl-618	266	22	cost	cost	NOUN
ajsl-618	266	23	.	.	PUNCT
ajsl-618	267	1	this	this	PRON
ajsl-618	267	2	was	be	AUX
ajsl-618	267	3	made	make	VERB
ajsl-618	267	4	clear	clear	ADJ
ajsl-618	267	5	by	by	ADP
ajsl-618	267	6	section	section	NOUN
ajsl-618	267	7	165	165	NUM
ajsl-618	267	8	of	of	ADP
ajsl-618	267	9	the	the	DET
ajsl-618	267	10	constitution	constitution	NOUN
ajsl-618	267	11	which	which	PRON
ajsl-618	267	12	enjoins	enjoin	VERB
ajsl-618	267	13	the	the	DET
ajsl-618	267	14	state	state	NOUN
ajsl-618	267	15	to	to	PART
ajsl-618	267	16	pay	pay	VERB
ajsl-618	267	17	to	to	ADP
ajsl-618	267	18	the	the	DET
ajsl-618	267	19	federation	federation	NOUN
ajsl-618	267	20	an	an	DET
ajsl-618	267	21	amount	amount	NOUN
ajsl-618	267	22	equal	equal	ADJ
ajsl-618	267	23	to	to	ADP
ajsl-618	267	24	such	such	ADJ
ajsl-618	267	25	part	part	NOUN
ajsl-618	267	26	of	of	ADP
ajsl-618	267	27	the	the	DET
ajsl-618	267	28	expenditure	expenditure	NOUN
ajsl-618	267	29	incurred	incur	VERB
ajsl-618	267	30	by	by	ADP
ajsl-618	267	31	the	the	DET
ajsl-618	267	32	federation	federation	NOUN
ajsl-618	267	33	for	for	ADP
ajsl-618	267	34	the	the	DET
ajsl-618	267	35	purpose	purpose	NOUN
ajsl-618	267	36	of	of	ADP
ajsl-618	267	37	collection	collection	NOUN
ajsl-618	267	38	of	of	ADP
ajsl-618	267	39	taxes	taxis	NOUN
ajsl-618	267	40	or	or	CCONJ
ajsl-618	267	41	duty	duty	NOUN
ajsl-618	267	42	which	which	PRON
ajsl-618	267	43	is	be	AUX
ajsl-618	267	44	wholly	wholly	ADV
ajsl-618	267	45	or	or	CCONJ
ajsl-618	267	46	partly	partly	ADV
ajsl-618	267	47	payable	payable	ADJ
ajsl-618	267	48	to	to	ADP
ajsl-618	267	49	the	the	DET
ajsl-618	267	50	states	state	NOUN
ajsl-618	267	51	pursuant	pursuant	ADJ
ajsl-618	267	52	to	to	ADP
ajsl-618	267	53	the	the	DET
ajsl-618	267	54	provision	provision	NOUN
ajsl-618	267	55	of	of	ADP
ajsl-618	267	56	the	the	DET
ajsl-618	267	57	constitution	constitution	NOUN
ajsl-618	267	58	.	.	PUNCT
ajsl-618	268	1	the	the	DET
ajsl-618	268	2	rate	rate	NOUN
ajsl-618	268	3	of	of	ADP
ajsl-618	268	4	this	this	DET
ajsl-618	268	5	collection	collection	NOUN
ajsl-618	268	6	cost	cost	NOUN
ajsl-618	268	7	is	be	AUX
ajsl-618	268	8	put	put	VERB
ajsl-618	268	9	at	at	ADP
ajsl-618	268	10	5	5	NUM
ajsl-618	268	11	%	%	NOUN
ajsl-618	268	12	by	by	ADP
ajsl-618	268	13	virtue	virtue	NOUN
ajsl-618	268	14	of	of	ADP
ajsl-618	268	15	the	the	DET
ajsl-618	268	16	proviso	proviso	NOUN
ajsl-618	268	17	to	to	ADP
ajsl-618	268	18	section	section	NOUN
ajsl-618	268	19	88(1	88(1	NOUN
ajsl-618	268	20	)	)	PUNCT
ajsl-618	268	21	(	(	PUNCT
ajsl-618	268	22	b	b	NOUN
ajsl-618	268	23	)	)	PUNCT
ajsl-618	268	24	of	of	ADP
ajsl-618	268	25	the	the	DET
ajsl-618	268	26	personal	personal	ADJ
ajsl-618	268	27	income	income	NOUN
ajsl-618	268	28	tax	tax	PROPN
ajsl-618	268	29	act	act	PROPN
ajsl-618	268	30	.	.	PUNCT
ajsl-618	269	1	furthermore	furthermore	ADV
ajsl-618	269	2	,	,	PUNCT
ajsl-618	269	3	where	where	SCONJ
ajsl-618	269	4	a	a	DET
ajsl-618	269	5	tax	tax	NOUN
ajsl-618	269	6	or	or	CCONJ
ajsl-618	269	7	duty	duty	NOUN
ajsl-618	269	8	is	be	AUX
ajsl-618	269	9	collected	collect	VERB
ajsl-618	269	10	by	by	ADP
ajsl-618	269	11	the	the	DET
ajsl-618	269	12	government	government	NOUN
ajsl-618	269	13	of	of	ADP
ajsl-618	269	14	a	a	DET
ajsl-618	269	15	state	state	NOUN
ajsl-618	269	16	or	or	CCONJ
ajsl-618	269	17	other	other	ADJ
ajsl-618	269	18	authority	authority	NOUN
ajsl-618	269	19	of	of	ADP
ajsl-618	269	20	the	the	DET
ajsl-618	269	21	state	state	NOUN
ajsl-618	269	22	,	,	PUNCT
ajsl-618	269	23	the	the	DET
ajsl-618	269	24	net	net	ADJ
ajsl-618	269	25	proceeds	proceed	NOUN
ajsl-618	269	26	shall	shall	AUX
ajsl-618	269	27	be	be	AUX
ajsl-618	269	28	treated	treat	VERB
ajsl-618	269	29	as	as	ADP
ajsl-618	269	30	part	part	NOUN
ajsl-618	269	31	of	of	ADP
ajsl-618	269	32	the	the	DET
ajsl-618	269	33	consolidated	consolidated	ADJ
ajsl-618	269	34	revenue	revenue	NOUN
ajsl-618	269	35	fund	fund	NOUN
ajsl-618	269	36	of	of	ADP
ajsl-618	269	37	that	that	DET
ajsl-618	269	38	state	state	NOUN
ajsl-618	269	39	for	for	ADP
ajsl-618	269	40	the	the	DET
ajsl-618	269	41	purposes	purpose	NOUN
ajsl-618	269	42	distribution	distribution	NOUN
ajsl-618	269	43	of	of	ADP
ajsl-618	269	44	the	the	DET
ajsl-618	269	45	net	net	ADJ
ajsl-618	269	46	proceeds	proceed	NOUN
ajsl-618	269	47	.	.	PUNCT
ajsl-618	270	1	but	but	CCONJ
ajsl-618	270	2	where	where	SCONJ
ajsl-618	270	3	such	such	ADJ
ajsl-618	270	4	tax	tax	NOUN
ajsl-618	270	5	or	or	CCONJ
ajsl-618	270	6	duty	duty	NOUN
ajsl-618	270	7	is	be	AUX
ajsl-618	270	8	collected	collect	VERB
ajsl-618	270	9	by	by	ADP
ajsl-618	270	10	the	the	DET
ajsl-618	270	11	government	government	NOUN
ajsl-618	270	12	of	of	ADP
ajsl-618	270	13	the	the	DET
ajsl-618	270	14	federation	federation	NOUN
ajsl-618	270	15	,	,	PUNCT
ajsl-618	270	16	there	there	PRON
ajsl-618	270	17	shall	shall	AUX
ajsl-618	270	18	be	be	AUX
ajsl-618	270	19	paid	pay	VERB
ajsl-618	270	20	to	to	ADP
ajsl-618	270	21	each	each	DET
ajsl-618	270	22	state	state	NOUN
ajsl-618	270	23	at	at	ADP
ajsl-618	270	24	such	such	ADJ
ajsl-618	270	25	times	time	NOUN
ajsl-618	270	26	as	as	SCONJ
ajsl-618	270	27	the	the	DET
ajsl-618	270	28	national	national	PROPN
ajsl-618	270	29	assembly	assembly	NOUN
ajsl-618	270	30	may	may	AUX
ajsl-618	270	31	prescribe	prescribe	VERB
ajsl-618	270	32	a	a	DET
ajsl-618	270	33	sum	sum	NOUN
ajsl-618	270	34	equal	equal	ADJ
ajsl-618	270	35	to	to	ADP
ajsl-618	270	36	the	the	DET
ajsl-618	270	37	proportion	proportion	NOUN
ajsl-618	270	38	of	of	ADP
ajsl-618	270	39	the	the	DET
ajsl-618	270	40	net	net	ADJ
ajsl-618	270	41	proceeds	proceed	NOUN
ajsl-618	270	42	of	of	ADP
ajsl-618	270	43	such	such	ADJ
ajsl-618	270	44	tax	tax	NOUN
ajsl-618	270	45	or	or	CCONJ
ajsl-618	270	46	duty	duty	NOUN
ajsl-618	270	47	that	that	PRON
ajsl-618	270	48	are	be	AUX
ajsl-618	270	49	derived	derive	VERB
ajsl-618	270	50	from	from	ADP
ajsl-618	270	51	the	the	DET
ajsl-618	270	52	state	state	NOUN
ajsl-618	270	53	.	.	PUNCT
ajsl-618	271	1	personal	personal	ADJ
ajsl-618	271	2	income	income	NOUN
ajsl-618	271	3	tax	tax	NOUN
ajsl-618	271	4	is	be	AUX
ajsl-618	271	5	an	an	DET
ajsl-618	271	6	area	area	NOUN
ajsl-618	271	7	that	that	PRON
ajsl-618	271	8	raises	raise	VERB
ajsl-618	271	9	concerns	concern	NOUN
ajsl-618	271	10	of	of	ADP
ajsl-618	271	11	administration	administration	NOUN
ajsl-618	271	12	especially	especially	ADV
ajsl-618	271	13	since	since	SCONJ
ajsl-618	271	14	the	the	DET
ajsl-618	271	15	legislating	legislate	VERB
ajsl-618	271	16	federal	federal	ADJ
ajsl-618	271	17	authority	authority	PROPN
ajsl-618	271	18	only	only	ADV
ajsl-618	271	19	delegate	delegate	NOUN
ajsl-618	271	20	power	power	NOUN
ajsl-618	271	21	of	of	ADP
ajsl-618	271	22	collection	collection	NOUN
ajsl-618	271	23	to	to	ADP
ajsl-618	271	24	the	the	DET
ajsl-618	271	25	state	state	NOUN
ajsl-618	271	26	authorities	authority	NOUN
ajsl-618	271	27	.	.	PUNCT
ajsl-618	272	1	the	the	DET
ajsl-618	272	2	usual	usual	ADJ
ajsl-618	272	3	rules	rule	NOUN
ajsl-618	272	4	of	of	ADP
ajsl-618	272	5	agency	agency	NOUN
ajsl-618	272	6	suggest	suggest	VERB
ajsl-618	272	7	that	that	SCONJ
ajsl-618	272	8	an	an	DET
ajsl-618	272	9	agent	agent	NOUN
ajsl-618	272	10	acting	act	VERB
ajsl-618	272	11	under	under	ADP
ajsl-618	272	12	a	a	DET
ajsl-618	272	13	delegated	delegate	VERB
ajsl-618	272	14	authority	authority	NOUN
ajsl-618	272	15	can	can	AUX
ajsl-618	272	16	not	not	PART
ajsl-618	272	17	be	be	AUX
ajsl-618	272	18	heard	hear	VERB
ajsl-618	272	19	contesting	contest	VERB
ajsl-618	272	20	the	the	DET
ajsl-618	272	21	subject	subject	ADJ
ajsl-618	272	22	matter	matter	NOUN
ajsl-618	272	23	of	of	ADP
ajsl-618	272	24	agency	agency	NOUN
ajsl-618	272	25	with	with	ADP
ajsl-618	272	26	the	the	DET
ajsl-618	272	27	principal	principal	NOUN
ajsl-618	272	28	.	.	PUNCT
ajsl-618	273	1	it	it	PRON
ajsl-618	273	2	is	be	AUX
ajsl-618	273	3	therefore	therefore	ADV
ajsl-618	273	4	the	the	DET
ajsl-618	273	5	constitutional	constitutional	ADJ
ajsl-618	273	6	responsibility	responsibility	NOUN
ajsl-618	273	7	of	of	ADP
ajsl-618	273	8	the	the	DET
ajsl-618	273	9	national	national	PROPN
ajsl-618	273	10	assembly	assembly	NOUN
ajsl-618	273	11	to	to	PART
ajsl-618	273	12	make	make	VERB
ajsl-618	273	13	tax	tax	NOUN
ajsl-618	273	14	laws	law	NOUN
ajsl-618	273	15	or	or	CCONJ
ajsl-618	273	16	amend	amend	VERB
ajsl-618	273	17	existing	exist	VERB
ajsl-618	273	18	laws	law	NOUN
ajsl-618	273	19	as	as	SCONJ
ajsl-618	273	20	provided	provide	VERB
ajsl-618	273	21	in	in	ADP
ajsl-618	273	22	the	the	DET
ajsl-618	273	23	second	second	ADJ
ajsl-618	273	24	schedule	schedule	NOUN
ajsl-618	273	25	to	to	ADP
ajsl-618	273	26	the	the	DET
ajsl-618	273	27	constitution	constitution	NOUN
ajsl-618	273	28	,	,	PUNCT
ajsl-618	273	29	and	and	CCONJ
ajsl-618	273	30	as	as	SCONJ
ajsl-618	273	31	may	may	AUX
ajsl-618	273	32	be	be	AUX
ajsl-618	273	33	required	require	VERB
ajsl-618	273	34	under	under	ADP
ajsl-618	273	35	section	section	NOUN
ajsl-618	273	36	4	4	NUM
ajsl-618	273	37	of	of	ADP
ajsl-618	273	38	the	the	DET
ajsl-618	273	39	constitution	constitution	NOUN
ajsl-618	273	40	so	so	SCONJ
ajsl-618	273	41	that	that	SCONJ
ajsl-618	273	42	each	each	DET
ajsl-618	273	43	level	level	NOUN
ajsl-618	273	44	of	of	ADP
ajsl-618	273	45	government	government	NOUN
ajsl-618	273	46	can	can	AUX
ajsl-618	273	47	impose	impose	VERB
ajsl-618	273	48	tax	tax	NOUN
ajsl-618	273	49	in	in	ADP
ajsl-618	273	50	respect	respect	NOUN
ajsl-618	273	51	of	of	ADP
ajsl-618	273	52	any	any	PRON
ajsl-618	273	53	of	of	ADP
ajsl-618	273	54	the	the	DET
ajsl-618	273	55	items	item	NOUN
ajsl-618	273	56	that	that	PRON
ajsl-618	273	57	it	it	PRON
ajsl-618	273	58	has	have	VERB
ajsl-618	273	59	power	power	NOUN
ajsl-618	273	60	to	to	PART
ajsl-618	273	61	legislate	legislate	VERB
ajsl-618	273	62	upon	upon	SCONJ
ajsl-618	273	63	.	.	PUNCT
ajsl-618	274	1	conclusion	conclusion	NOUN
ajsl-618	274	2	fiscal	fiscal	ADJ
ajsl-618	274	3	federalism	federalism	NOUN
ajsl-618	274	4	is	be	AUX
ajsl-618	274	5	all	all	ADV
ajsl-618	274	6	about	about	ADP
ajsl-618	274	7	the	the	DET
ajsl-618	274	8	allocation	allocation	NOUN
ajsl-618	274	9	of	of	ADP
ajsl-618	274	10	taxing	tax	VERB
ajsl-618	274	11	powers	power	NOUN
ajsl-618	274	12	and	and	CCONJ
ajsl-618	274	13	expenditures	expenditure	NOUN
ajsl-618	274	14	between	between	ADP
ajsl-618	274	15	the	the	DET
ajsl-618	274	16	three	three	NUM
ajsl-618	274	17	tiers	tier	NOUN
ajsl-618	274	18	of	of	ADP
ajsl-618	274	19	government	government	NOUN
ajsl-618	274	20	i.e	i.e	ADP
ajsl-618	274	21	the	the	DET
ajsl-618	274	22	federal	federal	ADJ
ajsl-618	274	23	,	,	PUNCT
ajsl-618	274	24	state	state	NOUN
ajsl-618	274	25	and	and	CCONJ
ajsl-618	274	26	local	local	ADJ
ajsl-618	274	27	government	government	NOUN
ajsl-618	274	28	.	.	PUNCT
ajsl-618	275	1	but	but	CCONJ
ajsl-618	275	2	a	a	DET
ajsl-618	275	3	close	close	ADJ
ajsl-618	275	4	look	look	NOUN
ajsl-618	275	5	at	at	ADP
ajsl-618	275	6	the	the	DET
ajsl-618	275	7	provisions	provision	NOUN
ajsl-618	275	8	of	of	ADP
ajsl-618	275	9	section	section	NOUN
ajsl-618	275	10	2(1	2(1	NUM
ajsl-618	275	11	)	)	PUNCT
ajsl-618	275	12	of	of	ADP
ajsl-618	275	13	the	the	DET
ajsl-618	275	14	1999	1999	NUM
ajsl-618	275	15	cfrn	cfrn	NOUN
ajsl-618	275	16	as	as	SCONJ
ajsl-618	275	17	amended	amend	VERB
ajsl-618	275	18	provides	provide	VERB
ajsl-618	275	19	that	that	SCONJ
ajsl-618	275	20	nigeria	nigeria	PROPN
ajsl-618	275	21	is	be	AUX
ajsl-618	275	22	a	a	DET
ajsl-618	275	23	federation	federation	NOUN
ajsl-618	275	24	consisting	consist	VERB
ajsl-618	275	25	of	of	ADP
ajsl-618	275	26	the	the	DET
ajsl-618	275	27	states	state	NOUN
ajsl-618	275	28	and	and	CCONJ
ajsl-618	275	29	the	the	DET
ajsl-618	275	30	federal	federal	ADJ
ajsl-618	275	31	capital	capital	NOUN
ajsl-618	275	32	territory	territory	NOUN
ajsl-618	275	33	.	.	PUNCT
ajsl-618	276	1	taxing	tax	VERB
ajsl-618	276	2	powers	power	NOUN
ajsl-618	276	3	operates	operate	VERB
ajsl-618	276	4	at	at	ADP
ajsl-618	276	5	two	two	NUM
ajsl-618	276	6	broad	broad	ADJ
ajsl-618	276	7	levels	level	NOUN
ajsl-618	276	8	;	;	PUNCT
ajsl-618	276	9	the	the	DET
ajsl-618	276	10	level	level	NOUN
ajsl-618	276	11	of	of	ADP
ajsl-618	276	12	imposition	imposition	NOUN
ajsl-618	276	13	by	by	ADP
ajsl-618	276	14	legislation	legislation	NOUN
ajsl-618	276	15	and	and	CCONJ
ajsl-618	276	16	collection	collection	NOUN
ajsl-618	276	17	.	.	PUNCT
ajsl-618	277	1	from	from	ADP
ajsl-618	277	2	the	the	DET
ajsl-618	277	3	combined	combined	ADJ
ajsl-618	277	4	statutory	statutory	ADJ
ajsl-618	277	5	provisions	provision	NOUN
ajsl-618	277	6	considered	consider	VERB
ajsl-618	277	7	above	above	ADV
ajsl-618	277	8	,	,	PUNCT
ajsl-618	277	9	it	it	PRON
ajsl-618	277	10	is	be	AUX
ajsl-618	277	11	apparent	apparent	ADJ
ajsl-618	277	12	that	that	SCONJ
ajsl-618	277	13	the	the	DET
ajsl-618	277	14	federal	federal	ADJ
ajsl-618	277	15	government	government	NOUN
ajsl-618	277	16	is	be	AUX
ajsl-618	277	17	not	not	PART
ajsl-618	277	18	a	a	DET
ajsl-618	277	19	beneficiary	beneficiary	NOUN
ajsl-618	277	20	of	of	ADP
ajsl-618	277	21	the	the	DET
ajsl-618	277	22	personal	personal	ADJ
ajsl-618	277	23	income	income	NOUN
ajsl-618	277	24	tax	tax	NOUN
ajsl-618	277	25	collected	collect	VERB
ajsl-618	277	26	by	by	ADP
ajsl-618	277	27	the	the	DET
ajsl-618	277	28	state	state	NOUN
ajsl-618	277	29	government	government	NOUN
ajsl-618	277	30	.	.	PUNCT
ajsl-618	278	1	this	this	PRON
ajsl-618	278	2	is	be	AUX
ajsl-618	278	3	due	due	ADJ
ajsl-618	278	4	to	to	ADP
ajsl-618	278	5	the	the	DET
ajsl-618	278	6	combined	combine	VERB
ajsl-618	278	7	provisions	provision	NOUN
ajsl-618	278	8	of	of	ADP
ajsl-618	278	9	sections	section	NOUN
ajsl-618	278	10	80(1	80(1	NUM
ajsl-618	278	11	)	)	PUNCT
ajsl-618	278	12	,	,	PUNCT
ajsl-618	278	13	120(1	120(1	NUM
ajsl-618	278	14	)	)	PUNCT
ajsl-618	278	15	and	and	CCONJ
ajsl-618	278	16	163	163	NUM
ajsl-618	278	17	of	of	ADP
ajsl-618	278	18	the	the	DET
ajsl-618	278	19	constitution	constitution	NOUN
ajsl-618	278	20	which	which	PRON
ajsl-618	278	21	direct	direct	VERB
ajsl-618	278	22	that	that	SCONJ
ajsl-618	278	23	the	the	DET
ajsl-618	278	24	personal	personal	ADJ
ajsl-618	278	25	income	income	NOUN
ajsl-618	278	26	tax	tax	NOUN
ajsl-618	278	27	collected	collect	VERB
ajsl-618	278	28	by	by	ADP
ajsl-618	278	29	the	the	DET
ajsl-618	278	30	state	state	NOUN
ajsl-618	278	31	government	government	NOUN
ajsl-618	278	32	be	be	AUX
ajsl-618	278	33	paid	pay	VERB
ajsl-618	278	34	into	into	ADP
ajsl-618	278	35	the	the	DET
ajsl-618	278	36	consolidated	consolidated	ADJ
ajsl-618	278	37	revenue	revenue	NOUN
ajsl-618	278	38	fund	fund	NOUN
ajsl-618	278	39	of	of	ADP
ajsl-618	278	40	the	the	DET
ajsl-618	278	41	state	state	NOUN
ajsl-618	278	42	and	and	CCONJ
ajsl-618	278	43	used	use	VERB
ajsl-618	278	44	for	for	ADP
ajsl-618	278	45	the	the	DET
ajsl-618	278	46	benefit	benefit	NOUN
ajsl-618	278	47	of	of	ADP
ajsl-618	278	48	the	the	DET
ajsl-618	278	49	state	state	NOUN
ajsl-618	278	50	.	.	PUNCT
ajsl-618	279	1	references	reference	NOUN
ajsl-618	279	2	a	a	DET
ajsl-618	279	3	smith	smith	PROPN
ajsl-618	279	4	,	,	PUNCT
ajsl-618	279	5	wealth	wealth	NOUN
ajsl-618	279	6	of	of	ADP
ajsl-618	279	7	nations.book	nations.book	PROPN
ajsl-618	279	8	v	v	PROPN
ajsl-618	279	9	chapter	chapter	PROPN
ajsl-618	279	10	ii	ii	PROPN
ajsl-618	279	11	part	part	PROPN
ajsl-618	279	12	ii	ii	PROPN
ajsl-618	279	13	,	,	PUNCT
ajsl-618	279	14	(	(	PUNCT
ajsl-618	279	15	new	new	PROPN
ajsl-618	279	16	york	york	PROPN
ajsl-618	279	17	:	:	PUNCT
ajsl-618	279	18	macmillan	macmillan	PROPN
ajsl-618	279	19	and	and	CCONJ
ajsl-618	279	20	co.	co.	PROPN
ajsl-618	279	21	,	,	PUNCT
ajsl-618	279	22	1776	1776	NUM
ajsl-618	279	23	)	)	PUNCT
ajsl-618	279	24	,	,	PUNCT
ajsl-618	279	25	261	261	NUM
ajsl-618	279	26	.	.	PUNCT
ajsl-618	279	27	a.	a.	PROPN
ajsl-618	279	28	sanni	sanni	PROPN
ajsl-618	279	29	,	,	PUNCT
ajsl-618	279	30	(	(	PUNCT
ajsl-618	279	31	september	september	PROPN
ajsl-618	279	32	24	24	NUM
ajsl-618	279	33	,	,	PUNCT
ajsl-618	279	34	2019	2019	NUM
ajsl-618	279	35	)	)	PUNCT
ajsl-618	279	36	.	.	PUNCT
ajsl-618	280	1	a	a	DET
ajsl-618	280	2	history	history	NOUN
ajsl-618	280	3	of	of	ADP
ajsl-618	280	4	taxation	taxation	NOUN
ajsl-618	280	5	,	,	PUNCT
ajsl-618	280	6	at	at	ADP
ajsl-618	280	7	http://www.taxworld.org/history/taxhistory,html	http://www.taxworld.org/history/taxhistory,html	PROPN
ajsl-618	280	8	a.	a.	NOUN
ajsl-618	280	9	young	young	PROPN
ajsl-618	280	10	,	,	PUNCT
ajsl-618	280	11	(	(	PUNCT
ajsl-618	280	12	january	january	PROPN
ajsl-618	280	13	24	24	NUM
ajsl-618	280	14	,	,	PUNCT
ajsl-618	280	15	2007	2007	NUM
ajsl-618	280	16	)	)	PUNCT
ajsl-618	280	17	.	.	PUNCT
ajsl-618	281	1	retrieved	retrieve	VERB
ajsl-618	281	2	from	from	ADP
ajsl-618	281	3	the	the	DET
ajsl-618	281	4	origin	origin	NOUN
ajsl-618	281	5	of	of	ADP
ajsl-618	281	6	the	the	DET
ajsl-618	281	7	income	income	NOUN
ajsl-618	281	8	tax	tax	NOUN
ajsl-618	281	9	.	.	PUNCT
ajsl-618	282	1	ludwig	ludwig	PROPN
ajsl-618	282	2	von	von	PROPN
ajsl-618	282	3	mises	mises	PROPN
ajsl-618	282	4	institute	institute	PROPN
ajsl-618	282	5	.	.	PUNCT
ajsl-618	283	1	a.	a.	PROPN
ajsl-618	283	2	bernasek	bernasek	PROPN
ajsl-618	283	3	,	,	PUNCT
ajsl-618	283	4	(	(	PUNCT
ajsl-618	283	5	march	march	PROPN
ajsl-618	283	6	7	7	NUM
ajsl-618	283	7	,	,	PUNCT
ajsl-618	283	8	2010	2010	NUM
ajsl-618	283	9	)	)	PUNCT
ajsl-618	283	10	.	.	PUNCT
ajsl-618	284	1	retrieved	retrieve	VERB
ajsl-618	284	2	from	from	ADP
ajsl-618	284	3	should	should	AUX
ajsl-618	284	4	tax	tax	NOUN
ajsl-618	284	5	bills	bill	NOUN
ajsl-618	284	6	be	be	VERB
ajsl-618	284	7	public	public	ADJ
ajsl-618	284	8	information	information	NOUN
ajsl-618	284	9	?	?	PUNCT
ajsl-618	284	10	.	.	PUNCT
ajsl-618	285	1	the	the	DET
ajsl-618	285	2	new	new	PROPN
ajsl-618	285	3	york	york	PROPN
ajsl-618	285	4	times	times	PROPN
ajsl-618	285	5	.	.	PUNCT
ajsl-618	286	1	a.	a.	NOUN
ajsl-618	286	2	ferrara	ferrara	PROPN
ajsl-618	286	3	,	,	PUNCT
ajsl-618	286	4	(	(	PUNCT
ajsl-618	286	5	2010	2010	NUM
ajsl-618	286	6	)	)	PUNCT
ajsl-618	286	7	,	,	PUNCT
ajsl-618	286	8	cost	cost	NOUN
ajsl-618	286	9	-	-	PUNCT
ajsl-618	286	10	benefit	benefit	NOUN
ajsl-618	286	11	analysis	analysis	NOUN
ajsl-618	286	12	of	of	ADP
ajsl-618	286	13	multi	multi	ADJ
ajsl-618	286	14	-	-	ADJ
ajsl-618	286	15	level	level	ADJ
ajsl-618	286	16	government	government	NOUN
ajsl-618	286	17	:	:	PUNCT
ajsl-618	286	18	the	the	DET
ajsl-618	286	19	case	case	NOUN
ajsl-618	286	20	of	of	ADP
ajsl-618	286	21	eu	eu	PROPN
ajsl-618	286	22	cohesion	cohesion	NOUN
ajsl-618	286	23	policy	policy	NOUN
ajsl-618	286	24	and	and	CCONJ
ajsl-618	286	25	us	us	PRON
ajsl-618	286	26	federal	federal	ADJ
ajsl-618	286	27	investment	investment	NOUN
ajsl-618	286	28	policies	policy	NOUN
ajsl-618	286	29	,	,	PUNCT
ajsl-618	286	30	(	(	PUNCT
ajsl-618	286	31	london	london	PROPN
ajsl-618	286	32	and	and	CCONJ
ajsl-618	286	33	new	new	PROPN
ajsl-618	286	34	york	york	PROPN
ajsl-618	286	35	:	:	PUNCT
ajsl-618	286	36	routledge	routledge	PROPN
ajsl-618	286	37	publishers	publisher	NOUN
ajsl-618	286	38	,	,	PUNCT
ajsl-618	286	39	2010	2010	NUM
ajsl-618	286	40	)	)	PUNCT
ajsl-618	286	41	,	,	PUNCT
ajsl-618	286	42	234	234	NUM
ajsl-618	286	43	a.	a.	PROPN
ajsl-618	286	44	l.	l.	PROPN
ajsl-618	286	45	hillman	hillman	PROPN
ajsl-618	286	46	,	,	PUNCT
ajsl-618	286	47	(	(	PUNCT
ajsl-618	286	48	2003	2003	NUM
ajsl-618	286	49	)	)	PUNCT
ajsl-618	286	50	.	.	PUNCT
ajsl-618	287	1	public	public	ADJ
ajsl-618	287	2	finance	finance	NOUN
ajsl-618	287	3	and	and	CCONJ
ajsl-618	287	4	public	public	ADJ
ajsl-618	287	5	policy	policy	NOUN
ajsl-618	287	6	,	,	PUNCT
ajsl-618	287	7	2nd	2nd	ADJ
ajsl-618	287	8	edition	edition	NOUN
ajsl-618	287	9	(	(	PUNCT
ajsl-618	287	10	new	new	PROPN
ajsl-618	287	11	york	york	PROPN
ajsl-618	287	12	:	:	PUNCT
ajsl-618	287	13	cambridge	cambridge	PROPN
ajsl-618	287	14	university	university	PROPN
ajsl-618	287	15	press	press	NOUN
ajsl-618	287	16	,	,	PUNCT
ajsl-618	287	17	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	287	18	pa	pa	PROPN
ajsl-618	287	19	ge	ge	PROPN
ajsl-618	287	20	16	16	NUM
ajsl-618	287	21	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-618	287	22	am	am	NOUN
ajsl-618	287	23	.	.	PUNCT
ajsl-618	288	1	j.	j.	PROPN
ajsl-618	288	2	soc	soc	PROPN
ajsl-618	288	3	.	.	PUNCT
ajsl-618	289	1	l.	l.	PROPN
ajsl-618	289	2	1(1	1(1	NUM
ajsl-618	289	3	)	)	PUNCT
ajsl-618	289	4	9	9	NUM
ajsl-618	289	5	-	-	SYM
ajsl-618	289	6	16	16	NUM
ajsl-618	289	7	,	,	PUNCT
ajsl-618	289	8	2022	2022	NUM
ajsl-618	289	9	2010	2010	NUM
ajsl-618	289	10	)	)	PUNCT
ajsl-618	289	11	,	,	PUNCT
ajsl-618	289	12	728	728	NUM
ajsl-618	289	13	.	.	PUNCT
ajsl-618	289	14	a.	a.	PROPN
ajsl-618	289	15	b	b	PROPN
ajsl-618	289	16	steven	steven	PROPN
ajsl-618	289	17	,	,	PUNCT
ajsl-618	289	18	(	(	PUNCT
ajsl-618	289	19	2011	2011	NUM
ajsl-618	289	20	)	)	PUNCT
ajsl-618	289	21	.	.	PUNCT
ajsl-618	290	1	anglo	anglo	ADJ
ajsl-618	290	2	-	-	PUNCT
ajsl-618	290	3	american	american	ADJ
ajsl-618	290	4	corporate	corporate	ADJ
ajsl-618	290	5	taxation	taxation	NOUN
ajsl-618	290	6	:	:	PUNCT
ajsl-618	290	7	tracing	trace	VERB
ajsl-618	290	8	the	the	DET
ajsl-618	290	9	common	common	ADJ
ajsl-618	290	10	roots	root	NOUN
ajsl-618	290	11	of	of	ADP
ajsl-618	290	12	divergent	divergent	ADJ
ajsl-618	290	13	approaches	approach	NOUN
ajsl-618	290	14	(	(	PUNCT
ajsl-618	290	15	cambridge	cambridge	PROPN
ajsl-618	290	16	:	:	PUNCT
ajsl-618	290	17	cambridge	cambridge	PROPN
ajsl-618	290	18	university	university	PROPN
ajsl-618	290	19	press	press	PROPN
ajsl-618	290	20	)	)	PUNCT
ajsl-618	290	21	.	.	PUNCT
ajsl-618	291	1	28–29	28–29	X
ajsl-618	291	2	.	.	PUNCT
ajsl-618	292	1	constitution	constitution	NOUN
ajsl-618	292	2	of	of	ADP
ajsl-618	292	3	the	the	DET
ajsl-618	292	4	federal	federal	PROPN
ajsl-618	292	5	republic	republic	PROPN
ajsl-618	292	6	of	of	ADP
ajsl-618	292	7	nigeria	nigeria	PROPN
ajsl-618	292	8	,	,	PUNCT
ajsl-618	292	9	(	(	PUNCT
ajsl-618	292	10	1999	1999	NUM
ajsl-618	292	11	)	)	PUNCT
ajsl-618	292	12	,	,	PUNCT
ajsl-618	292	13	(	(	PUNCT
ajsl-618	292	14	as	as	ADP
ajsl-618	292	15	amended	amend	VERB
ajsl-618	292	16	)	)	PUNCT
ajsl-618	292	17	,	,	PUNCT
ajsl-618	292	18	chapter	chapter	NOUN
ajsl-618	292	19	4	4	NUM
ajsl-618	292	20	.	.	PUNCT
ajsl-618	293	1	c.	c.	PROPN
ajsl-618	293	2	adams	adams	PROPN
ajsl-618	293	3	,	,	PUNCT
ajsl-618	293	4	(	(	PUNCT
ajsl-618	293	5	2003	2003	NUM
ajsl-618	293	6	)	)	PUNCT
ajsl-618	293	7	.	.	PUNCT
ajsl-618	294	1	those	those	DET
ajsl-618	294	2	dirty	dirty	ADJ
ajsl-618	294	3	rotten	rotten	ADJ
ajsl-618	294	4	taxes	taxis	NOUN
ajsl-618	294	5	,	,	PUNCT
ajsl-618	294	6	(	(	PUNCT
ajsl-618	294	7	new	new	PROPN
ajsl-618	294	8	york	york	PROPN
ajsl-618	294	9	:	:	PUNCT
ajsl-618	294	10	the	the	DET
ajsl-618	294	11	free	free	ADJ
ajsl-618	294	12	press	press	NOUN
ajsl-618	294	13	,	,	PUNCT
ajsl-618	294	14	45	45	NUM
ajsl-618	294	15	.	.	PUNCT
ajsl-618	294	16	c.	c.	PROPN
ajsl-618	294	17	k.	k.	PROPN
ajsl-618	294	18	sharma	sharma	PROPN
ajsl-618	294	19	,	,	PUNCT
ajsl-618	294	20	(	(	PUNCT
ajsl-618	294	21	2009	2009	NUM
ajsl-618	294	22	)	)	PUNCT
ajsl-618	294	23	.	.	PUNCT
ajsl-618	295	1	when	when	SCONJ
ajsl-618	295	2	does	do	AUX
ajsl-618	295	3	decentralization	decentralization	NOUN
ajsl-618	295	4	deliver	deliver	VERB
ajsl-618	295	5	?	?	PUNCT
ajsl-618	296	1	the	the	DET
ajsl-618	296	2	dilemma	dilemma	NOUN
ajsl-618	296	3	of	of	ADP
ajsl-618	296	4	design	design	PROPN
ajsl-618	296	5	,	,	PUNCT
ajsl-618	296	6	south	south	ADJ
ajsl-618	296	7	asian	asian	ADJ
ajsl-618	296	8	journal	journal	PROPN
ajsl-618	296	9	of	of	ADP
ajsl-618	296	10	socio	socio	NOUN
ajsl-618	296	11	-	-	PUNCT
ajsl-618	296	12	political	political	ADJ
ajsl-618	296	13	studies	study	NOUN
ajsl-618	296	14	,	,	PUNCT
ajsl-618	296	15	38	38	NUM
ajsl-618	296	16	-	-	SYM
ajsl-618	296	17	45	45	NUM
ajsl-618	296	18	.	.	PUNCT
ajsl-618	297	1	e.	e.	PROPN
ajsl-618	297	2	g.	g.	PROPN
ajsl-618	297	3	emenuga	emenuga	PROPN
ajsl-618	297	4	,	,	PUNCT
ajsl-618	297	5	(	(	PUNCT
ajsl-618	297	6	2010	2010	NUM
ajsl-618	297	7	)	)	PUNCT
ajsl-618	297	8	.	.	PUNCT
ajsl-618	298	1	the	the	DET
ajsl-618	298	2	search	search	NOUN
ajsl-618	298	3	for	for	ADP
ajsl-618	298	4	an	an	DET
ajsl-618	298	5	acceptable	acceptable	ADJ
ajsl-618	298	6	revenue	revenue	NOUN
ajsl-618	298	7	allocation	allocation	NOUN
ajsl-618	298	8	formula	formula	NOUN
ajsl-618	298	9	:	:	PUNCT
ajsl-618	298	10	the	the	DET
ajsl-618	298	11	national	national	ADJ
ajsl-618	298	12	question	question	NOUN
ajsl-618	298	13	and	and	CCONJ
ajsl-618	298	14	economic	economic	ADJ
ajsl-618	298	15	development	development	NOUN
ajsl-618	298	16	,	,	PUNCT
ajsl-618	298	17	(	(	PUNCT
ajsl-618	298	18	ibadan	ibadan	PROPN
ajsl-618	298	19	:	:	PUNCT
ajsl-618	298	20	heinemann	heinemann	PROPN
ajsl-618	298	21	books	book	NOUN
ajsl-618	298	22	,	,	PUNCT
ajsl-618	298	23	2010	2010	NUM
ajsl-618	298	24	)	)	PUNCT
ajsl-618	298	25	,	,	PUNCT
ajsl-618	298	26	67	67	NUM
ajsl-618	298	27	.	.	PUNCT
ajsl-618	299	1	h.	h.	PROPN
ajsl-618	299	2	l.	l.	PROPN
ajsl-618	299	3	a.	a.	PROPN
ajsl-618	299	4	hart	hart	PROPN
ajsl-618	299	5	,	,	PUNCT
ajsl-618	299	6	(	(	PUNCT
ajsl-618	299	7	1961	1961	NUM
ajsl-618	299	8	)	)	PUNCT
ajsl-618	299	9	.	.	PUNCT
ajsl-618	300	1	the	the	DET
ajsl-618	300	2	concept	concept	NOUN
ajsl-618	300	3	of	of	ADP
ajsl-618	300	4	law	law	NOUN
ajsl-618	300	5	,	,	PUNCT
ajsl-618	300	6	culled	cull	VERB
ajsl-618	300	7	from	from	ADP
ajsl-618	300	8	whitehouse	whitehouse	PROPN
ajsl-618	300	9	c.	c.	PROPN
ajsl-618	300	10	,	,	PUNCT
ajsl-618	300	11	revenue	revenue	NOUN
ajsl-618	300	12	law	law	NOUN
ajsl-618	300	13	and	and	CCONJ
ajsl-618	300	14	practice	practice	NOUN
ajsl-618	300	15	,	,	PUNCT
ajsl-618	300	16	13th	13th	NOUN
ajsl-618	300	17	edition	edition	NOUN
ajsl-618	300	18	,	,	PUNCT
ajsl-618	300	19	(	(	PUNCT
ajsl-618	300	20	butterworth	butterworth	PROPN
ajsl-618	300	21	’s	’s	PROPN
ajsl-618	300	22	,	,	PUNCT
ajsl-618	300	23	dublin	dublin	PROPN
ajsl-618	300	24	&	&	CCONJ
ajsl-618	300	25	edinburg	edinburg	PROPN
ajsl-618	300	26	,	,	PUNCT
ajsl-618	300	27	1995	1995	NUM
ajsl-618	300	28	)	)	PUNCT
ajsl-618	300	29	,	,	PUNCT
ajsl-618	300	30	6	6	NUM
ajsl-618	300	31	.	.	PUNCT
ajsl-618	300	32	h	h	PROPN
ajsl-618	300	33	peter	peter	PROPN
ajsl-618	300	34	,	,	PUNCT
ajsl-618	300	35	(	(	PUNCT
ajsl-618	300	36	2001	2001	NUM
ajsl-618	300	37	)	)	PUNCT
ajsl-618	300	38	.	.	PUNCT
ajsl-618	301	1	income	income	NOUN
ajsl-618	301	2	tax	tax	NOUN
ajsl-618	301	3	in	in	ADP
ajsl-618	301	4	common	common	ADJ
ajsl-618	301	5	law	law	NOUN
ajsl-618	301	6	jurisdictions	jurisdiction	NOUN
ajsl-618	301	7	:	:	PUNCT
ajsl-618	301	8	from	from	ADP
ajsl-618	301	9	the	the	DET
ajsl-618	301	10	origins	origin	NOUN
ajsl-618	301	11	to	to	ADP
ajsl-618	301	12	1820,1	1820,1	NUM
ajsl-618	301	13	,	,	PUNCT
ajsl-618	301	14	34	34	NUM
ajsl-618	301	15	.	.	PUNCT
ajsl-618	302	1	hm	hm	INTJ
ajsl-618	302	2	revenue	revenue	NOUN
ajsl-618	302	3	&	&	CCONJ
ajsl-618	302	4	customs	customs	PROPN
ajsl-618	302	5	.	.	PUNCT
ajsl-618	303	1	archived	archive	VERB
ajsl-618	303	2	from	from	ADP
ajsl-618	303	3	the	the	DET
ajsl-618	303	4	original	original	NOUN
ajsl-618	303	5	on	on	ADP
ajsl-618	303	6	july	july	PROPN
ajsl-618	303	7	24	24	NUM
ajsl-618	303	8	,	,	PUNCT
ajsl-618	303	9	2010	2010	NUM
ajsl-618	303	10	.	.	PUNCT
ajsl-618	304	1	accessed	access	VERB
ajsl-618	304	2	september	september	PROPN
ajsl-618	304	3	24	24	NUM
ajsl-618	304	4	,	,	PUNCT
ajsl-618	304	5	2019	2019	NUM
ajsl-618	304	6	.	.	PUNCT
ajsl-618	305	1	i.	i.	PROPN
ajsl-618	305	2	a.	a.	PROPN
ajsl-618	305	3	ayua	ayua	PROPN
ajsl-618	305	4	,	,	PUNCT
ajsl-618	305	5	(	(	PUNCT
ajsl-618	305	6	1996	1996	NUM
ajsl-618	305	7	)	)	PUNCT
ajsl-618	305	8	.	.	PUNCT
ajsl-618	306	1	the	the	DET
ajsl-618	306	2	nigerian	nigerian	ADJ
ajsl-618	306	3	tax	tax	NOUN
ajsl-618	306	4	law	law	NOUN
ajsl-618	306	5	.	.	PUNCT
ajsl-618	307	1	lagos	lago	NOUN
ajsl-618	307	2	:	:	PUNCT
ajsl-618	307	3	spectrum	spectrum	VERB
ajsl-618	307	4	’s	’s	PART
ajsl-618	307	5	law	law	NOUN
ajsl-618	307	6	publishing	publishing	NOUN
ajsl-618	307	7	.	.	PUNCT
ajsl-618	308	1	j	j	PROPN
ajsl-618	308	2	a	a	DET
ajsl-618	308	3	a	a	DET
ajsl-618	308	4	agbonika	agbonika	NOUN
ajsl-618	308	5	,	,	PUNCT
ajsl-618	308	6	(	(	PUNCT
ajsl-618	308	7	2015	2015	NUM
ajsl-618	308	8	)	)	PUNCT
ajsl-618	308	9	.	.	PUNCT
ajsl-618	309	1	problems	problem	NOUN
ajsl-618	309	2	of	of	ADP
ajsl-618	309	3	personal	personal	ADJ
ajsl-618	309	4	income	income	NOUN
ajsl-618	309	5	tax	tax	NOUN
ajsl-618	309	6	in	in	ADP
ajsl-618	309	7	nigeria	nigeria	PROPN
ajsl-618	309	8	,	,	PUNCT
ajsl-618	309	9	(	(	PUNCT
ajsl-618	309	10	ibadan	ibadan	PROPN
ajsl-618	309	11	:	:	PUNCT
ajsl-618	309	12	ababa	ababa	PROPN
ajsl-618	309	13	press	press	PROPN
ajsl-618	309	14	ltd	ltd	PROPN
ajsl-618	309	15	.	.	PROPN
ajsl-618	309	16	)	)	PUNCT
ajsl-618	309	17	.	.	PUNCT
ajsl-618	310	1	j	j	PROPN
ajsl-618	310	2	j	j	PROPN
ajsl-618	310	3	rousseau	rousseau	PROPN
ajsl-618	310	4	,	,	PUNCT
ajsl-618	310	5	(	(	PUNCT
ajsl-618	310	6	march	march	PROPN
ajsl-618	310	7	1	1	NUM
ajsl-618	310	8	,	,	PUNCT
ajsl-618	310	9	2020	2020	NUM
ajsl-618	310	10	)	)	PUNCT
ajsl-618	310	11	.	.	PUNCT
ajsl-618	311	1	the	the	DET
ajsl-618	311	2	social	social	ADJ
ajsl-618	311	3	contract	contract	NOUN
ajsl-618	311	4	available	available	ADJ
ajsl-618	311	5	at	at	ADP
ajsl-618	311	6	https://www.ucc.ie/archive/hdsp/rousseaau	https://www.ucc.ie/archive/hdsp/rousseaau	PROPN
ajsl-618	311	7	_	_	PROPN
ajsl-618	311	8	contract	contract	NOUN
ajsl-618	311	9	-	-	PUNCT
ajsl-618	311	10	social	social	ADJ
ajsl-618	311	11	.	.	PUNCT
ajsl-618	312	1	j.	j.	PROPN
ajsl-618	312	2	a.	a.	PROPN
ajsl-618	312	3	pechman	pechman	PROPN
ajsl-618	312	4	(	(	PUNCT
ajsl-618	312	5	1974	1974	NUM
ajsl-618	312	6	)	)	PUNCT
ajsl-618	312	7	.	.	PUNCT
ajsl-618	313	1	who	who	PRON
ajsl-618	313	2	bears	bear	VERB
ajsl-618	313	3	the	the	DET
ajsl-618	313	4	tax	tax	NOUN
ajsl-618	313	5	burden	burden	NOUN
ajsl-618	313	6	?	?	PUNCT
ajsl-618	314	1	the	the	DET
ajsl-618	314	2	brooking	brooking	PROPN
ajsl-618	314	3	institutions	institution	NOUN
ajsl-618	314	4	washington	washington	PROPN
ajsl-618	314	5	d.c	d.c	PROPN
ajsl-618	314	6	.	.	PROPN
ajsl-618	314	7	,	,	PUNCT
ajsl-618	314	8	11	11	NUM
ajsl-618	314	9	.	.	PUNCT
ajsl-618	315	1	j.	j.	PROPN
ajsl-618	315	2	gruber	gruber	PROPN
ajsl-618	315	3	,	,	PUNCT
ajsl-618	315	4	(	(	PUNCT
ajsl-618	315	5	2010	2010	NUM
ajsl-618	315	6	)	)	PUNCT
ajsl-618	315	7	.	.	PUNCT
ajsl-618	316	1	public	public	ADJ
ajsl-618	316	2	finance	finance	NOUN
ajsl-618	316	3	and	and	CCONJ
ajsl-618	316	4	public	public	ADJ
ajsl-618	316	5	policy	policy	NOUN
ajsl-618	316	6	,	,	PUNCT
ajsl-618	316	7	4th	4th	ADJ
ajsl-618	316	8	edition	edition	NOUN
ajsl-618	316	9	(	(	PUNCT
ajsl-618	316	10	new	new	PROPN
ajsl-618	316	11	york	york	PROPN
ajsl-618	316	12	:	:	PUNCT
ajsl-618	316	13	worth	worth	ADJ
ajsl-618	316	14	publishers	publisher	NOUN
ajsl-618	316	15	,	,	PUNCT
ajsl-618	316	16	2010	2010	NUM
ajsl-618	316	17	)	)	PUNCT
ajsl-618	316	18	,	,	PUNCT
ajsl-618	316	19	269	269	NUM
ajsl-618	316	20	-	-	SYM
ajsl-618	316	21	271	271	NUM
ajsl-618	316	22	.	.	PUNCT
ajsl-618	317	1	j.	j.	PROPN
ajsl-618	317	2	e.	e.	PROPN
ajsl-618	317	3	stiglitz	stiglitz	PROPN
ajsl-618	317	4	,	,	PUNCT
ajsl-618	317	5	(	(	PUNCT
ajsl-618	317	6	1999	1999	NUM
ajsl-618	317	7	)	)	PUNCT
ajsl-618	317	8	.	.	PUNCT
ajsl-618	318	1	economics	economic	NOUN
ajsl-618	318	2	of	of	ADP
ajsl-618	318	3	the	the	DET
ajsl-618	318	4	public	public	ADJ
ajsl-618	318	5	sector	sector	NOUN
ajsl-618	318	6	.	.	PUNCT
ajsl-618	319	1	(	(	PUNCT
ajsl-618	319	2	new	new	PROPN
ajsl-618	319	3	york	york	PROPN
ajsl-618	319	4	,	,	PUNCT
ajsl-618	319	5	london	london	PROPN
ajsl-618	319	6	:	:	PUNCT
ajsl-618	319	7	w.w	w.w	PROPN
ajsl-618	319	8	.	.	PROPN
ajsl-618	319	9	norton	norton	PROPN
ajsl-618	319	10	&	&	CCONJ
ajsl-618	319	11	company	company	PROPN
ajsl-618	319	12	,	,	PUNCT
ajsl-618	319	13	1999	1999	NUM
ajsl-618	319	14	)	)	PUNCT
ajsl-618	319	15	,	,	PUNCT
ajsl-618	319	16	733–734	733–734	NUM
ajsl-618	319	17	.	.	PUNCT
ajsl-618	320	1	j.	j.	PROPN
ajsl-618	320	2	p.	p.	PROPN
ajsl-618	320	3	faguet	faguet	PROPN
ajsl-618	320	4	and	and	CCONJ
ajsl-618	320	5	c	c	NOUN
ajsl-618	320	6	poschl	poschl	ADJ
ajsl-618	320	7	,	,	PUNCT
ajsl-618	320	8	(	(	PUNCT
ajsl-618	320	9	2015	2015	NUM
ajsl-618	320	10	)	)	PUNCT
ajsl-618	320	11	.	.	PUNCT
ajsl-618	321	1	is	be	AUX
ajsl-618	321	2	decentralization	decentralization	NOUN
ajsl-618	321	3	good	good	ADJ
ajsl-618	321	4	for	for	ADP
ajsl-618	321	5	development	development	NOUN
ajsl-618	321	6	?	?	PUNCT
ajsl-618	322	1	perspectives	perspective	NOUN
ajsl-618	322	2	for	for	ADP
ajsl-618	322	3	academics	academic	NOUN
ajsl-618	322	4	and	and	CCONJ
ajsl-618	322	5	policymakers	policymaker	NOUN
ajsl-618	322	6	.	.	PUNCT
ajsl-618	323	1	(	(	PUNCT
ajsl-618	323	2	oxford	oxford	NOUN
ajsl-618	323	3	:	:	PUNCT
ajsl-618	323	4	oxford	oxford	PROPN
ajsl-618	323	5	university	university	PROPN
ajsl-618	323	6	press	press	NOUN
ajsl-618	323	7	,	,	PUNCT
ajsl-618	323	8	2015	2015	NUM
ajsl-618	323	9	)	)	PUNCT
ajsl-618	323	10	,	,	PUNCT
ajsl-618	323	11	92	92	NUM
ajsl-618	323	12	.	.	PUNCT
ajsl-618	324	1	j.	j.	PROPN
ajsl-618	324	2	a.	a.	PROPN
ajsl-618	324	3	agbonika	agbonika	PROPN
ajsl-618	324	4	&	&	CCONJ
ajsl-618	324	5	j.	j.	PROPN
ajsl-618	324	6	a.	a.	PROPN
ajsl-618	324	7	a.	a.	PROPN
ajsl-618	324	8	agbonika	agbonika	PROPN
ajsl-618	324	9	,	,	PUNCT
ajsl-618	324	10	(	(	PUNCT
ajsl-618	324	11	2015	2015	NUM
ajsl-618	324	12	)	)	PUNCT
ajsl-618	324	13	.	.	PUNCT
ajsl-618	325	1	fiscal	fiscal	ADJ
ajsl-618	325	2	federalism	federalism	NOUN
ajsl-618	325	3	and	and	CCONJ
ajsl-618	325	4	the	the	DET
ajsl-618	325	5	challenges	challenge	NOUN
ajsl-618	325	6	of	of	ADP
ajsl-618	325	7	administration	administration	NOUN
ajsl-618	325	8	of	of	ADP
ajsl-618	325	9	personal	personal	ADJ
ajsl-618	325	10	income	income	NOUN
ajsl-618	325	11	tax	tax	NOUN
ajsl-618	325	12	in	in	ADP
ajsl-618	325	13	nigeria	nigeria	PROPN
ajsl-618	325	14	’	'	PUNCT
ajsl-618	325	15	,	,	PUNCT
ajsl-618	325	16	in	in	ADP
ajsl-618	325	17	j	j	PROPN
ajsl-618	325	18	a	a	DET
ajsl-618	325	19	a	a	DET
ajsl-618	325	20	agbonika	agbonika	NOUN
ajsl-618	325	21	,	,	PUNCT
ajsl-618	325	22	topical	topical	ADJ
ajsl-618	325	23	issues	issue	NOUN
ajsl-618	325	24	on	on	ADP
ajsl-618	325	25	nigerian	nigerian	ADJ
ajsl-618	325	26	tax	tax	NOUN
ajsl-618	325	27	laws	law	NOUN
ajsl-618	325	28	and	and	CCONJ
ajsl-618	325	29	related	related	ADJ
ajsl-618	325	30	areas	area	NOUN
ajsl-618	325	31	(	(	PUNCT
ajsl-618	325	32	ibadan	ibadan	PROPN
ajsl-618	325	33	:	:	PUNCT
ajsl-618	325	34	ababa	ababa	PROPN
ajsl-618	325	35	press	press	PROPN
ajsl-618	325	36	ltd	ltd	PROPN
ajsl-618	325	37	.	.	PROPN
ajsl-618	325	38	,	,	PUNCT
ajsl-618	325	39	2015	2015	NUM
ajsl-618	325	40	)	)	PUNCT
ajsl-618	325	41	,	,	PUNCT
ajsl-618	325	42	416	416	X
ajsl-618	325	43	.	.	PUNCT
ajsl-618	326	1	j.	j.	PROPN
ajsl-618	326	2	a.	a.	PROPN
ajsl-618	326	3	a	a	DET
ajsl-618	326	4	anyoade	anyoade	NOUN
ajsl-618	326	5	,	,	PUNCT
ajsl-618	326	6	(	(	PUNCT
ajsl-618	326	7	1998	1998	NUM
ajsl-618	326	8	)	)	PUNCT
ajsl-618	326	9	.	.	PUNCT
ajsl-618	327	1	the	the	DET
ajsl-618	327	2	federal	federal	ADJ
ajsl-618	327	3	character	character	NOUN
ajsl-618	327	4	principle	principle	NOUN
ajsl-618	327	5	and	and	CCONJ
ajsl-618	327	6	the	the	DET
ajsl-618	327	7	search	search	NOUN
ajsl-618	327	8	for	for	ADP
ajsl-618	327	9	national	national	ADJ
ajsl-618	327	10	integration	integration	NOUN
ajsl-618	327	11	being	be	AUX
ajsl-618	327	12	a	a	DET
ajsl-618	327	13	chapter	chapter	NOUN
ajsl-618	327	14	in	in	ADP
ajsl-618	327	15	federalism	federalism	NOUN
ajsl-618	327	16	and	and	CCONJ
ajsl-618	327	17	political	political	ADJ
ajsl-618	327	18	restructuring	restructuring	NOUN
ajsl-618	327	19	in	in	ADP
ajsl-618	327	20	nigeria	nigeria	PROPN
ajsl-618	327	21	,	,	PUNCT
ajsl-618	327	22	a	a	DET
ajsl-618	327	23	kunle	kunle	NOUN
ajsl-618	327	24	,	,	PUNCT
ajsl-618	327	25	(	(	PUNCT
ajsl-618	327	26	ed	ed	NOUN
ajsl-618	327	27	.	.	PUNCT
ajsl-618	327	28	)	)	PUNCT
ajsl-618	327	29	ibadan	ibadan	PROPN
ajsl-618	327	30	,	,	PUNCT
ajsl-618	327	31	1988	1988	NUM
ajsl-618	327	32	,	,	PUNCT
ajsl-618	327	33	10	10	NUM
ajsl-618	327	34	.	.	PUNCT
ajsl-618	328	1	o.	o.	PROPN
ajsl-618	328	2	donatus	donatus	PROPN
ajsl-618	328	3	,	,	PUNCT
ajsl-618	328	4	(	(	PUNCT
ajsl-618	328	5	2019	2019	NUM
ajsl-618	328	6	)	)	PUNCT
ajsl-618	328	7	.	.	PUNCT
ajsl-618	329	1	strengthening	strengthen	VERB
ajsl-618	329	2	fiscal	fiscal	ADJ
ajsl-618	329	3	federalism	federalism	NOUN
ajsl-618	329	4	in	in	ADP
ajsl-618	329	5	nigeria	nigeria	PROPN
ajsl-618	329	6	,	,	PUNCT
ajsl-618	329	7	the	the	DET
ajsl-618	329	8	graphic	graphic	ADJ
ajsl-618	329	9	(	(	PUNCT
ajsl-618	329	10	lokoja	lokoja	PROPN
ajsl-618	329	11	)	)	PUNCT
ajsl-618	329	12	,	,	PUNCT
ajsl-618	329	13	76	76	NUM
ajsl-618	329	14	p.	p.	NOUN
ajsl-618	329	15	thomas	thomas	PROPN
ajsl-618	329	16	,	,	PUNCT
ajsl-618	329	17	(	(	PUNCT
ajsl-618	329	18	2018	2018	NUM
ajsl-618	329	19	)	)	PUNCT
ajsl-618	329	20	.	.	PUNCT
ajsl-618	330	1	top	top	ADJ
ajsl-618	330	2	incomes	income	NOUN
ajsl-618	330	3	in	in	ADP
ajsl-618	330	4	france	france	PROPN
ajsl-618	330	5	in	in	ADP
ajsl-618	330	6	the	the	DET
ajsl-618	330	7	twentieth	twentieth	ADJ
ajsl-618	330	8	century	century	NOUN
ajsl-618	330	9	inequality	inequality	NOUN
ajsl-618	330	10	and	and	CCONJ
ajsl-618	330	11	redistribution	redistribution	NOUN
ajsl-618	330	12	,	,	PUNCT
ajsl-618	330	13	1901–1998	1901–1998	NUM
ajsl-618	330	14	.	.	PUNCT
ajsl-618	331	1	r.	r.	PROPN
ajsl-618	331	2	chun	chun	PROPN
ajsl-618	331	3	,	,	PUNCT
ajsl-618	331	4	(	(	PUNCT
ajsl-618	331	5	march	march	PROPN
ajsl-618	331	6	3	3	NUM
ajsl-618	331	7	,	,	PUNCT
ajsl-618	331	8	2019	2019	NUM
ajsl-618	331	9	)	)	PUNCT
ajsl-618	331	10	.	.	PUNCT
ajsl-618	332	1	retrieved	retrieve	VERB
ajsl-618	332	2	from	from	ADP
ajsl-618	332	3	why	why	SCONJ
ajsl-618	332	4	americans	americans	PROPN
ajsl-618	332	5	do	do	VERB
ajsl-618	332	6	n’t	not	PART
ajsl-618	332	7	cheat	cheat	VERB
ajsl-618	332	8	on	on	ADP
ajsl-618	332	9	their	their	PRON
ajsl-618	332	10	taxes	taxis	NOUN
ajsl-618	332	11	.	.	PUNCT
ajsl-618	333	1	the	the	DET
ajsl-618	333	2	atlantic	atlantic	PROPN
ajsl-618	333	3	.	.	PUNCT
ajsl-618	334	1	r	r	NOUN
ajsl-618	334	2	ajibola	ajibola	PROPN
ajsl-618	334	3	,	,	PUNCT
ajsl-618	334	4	(	(	PUNCT
ajsl-618	334	5	2008	2008	NUM
ajsl-618	334	6	)	)	PUNCT
ajsl-618	334	7	,	,	PUNCT
ajsl-618	334	8	public	public	ADJ
ajsl-618	334	9	finance	finance	NOUN
ajsl-618	334	10	:	:	PUNCT
ajsl-618	334	11	principles	principle	NOUN
ajsl-618	334	12	and	and	CCONJ
ajsl-618	334	13	practice	practice	NOUN
ajsl-618	334	14	,	,	PUNCT
ajsl-618	334	15	(	(	PUNCT
ajsl-618	334	16	lagos	lago	NOUN
ajsl-618	334	17	:	:	PUNCT
ajsl-618	334	18	avl	avl	PROPN
ajsl-618	334	19	publishing	publishing	NOUN
ajsl-618	334	20	,	,	PUNCT
ajsl-618	334	21	2015	2015	NUM
ajsl-618	334	22	)	)	PUNCT
ajsl-618	334	23	,	,	PUNCT
ajsl-618	334	24	87	87	NUM
ajsl-618	334	25	.	.	PUNCT
ajsl-618	335	1	r.	r.	PROPN
ajsl-618	335	2	bahl	bahl	PROPN
ajsl-618	335	3	&	&	CCONJ
ajsl-618	335	4	r.	r.	PROPN
ajsl-618	335	5	bird	bird	PROPN
ajsl-618	335	6	,	,	PUNCT
ajsl-618	335	7	(	(	PUNCT
ajsl-618	335	8	2008	2008	NUM
ajsl-618	335	9	)	)	PUNCT
ajsl-618	335	10	.	.	PUNCT
ajsl-618	336	1	sub	sub	ADJ
ajsl-618	336	2	-	-	ADJ
ajsl-618	336	3	national	national	ADJ
ajsl-618	336	4	taxes	taxis	NOUN
ajsl-618	336	5	in	in	ADP
ajsl-618	336	6	developing	develop	VERB
ajsl-618	336	7	countries	country	NOUN
ajsl-618	336	8	:	:	PUNCT
ajsl-618	336	9	the	the	DET
ajsl-618	336	10	way	way	NOUN
ajsl-618	336	11	forward	forward	ADV
ajsl-618	336	12	,	,	PUNCT
ajsl-618	336	13	public	public	ADJ
ajsl-618	336	14	budgeting	budgeting	NOUN
ajsl-618	336	15	&	&	CCONJ
ajsl-618	336	16	finance	finance	NOUN
ajsl-618	336	17	,	,	PUNCT
ajsl-618	336	18	2008	2008	NUM
ajsl-618	336	19	,	,	PUNCT
ajsl-618	336	20	28	28	NUM
ajsl-618	336	21	,	,	PUNCT
ajsl-618	336	22	1	1	NUM
ajsl-618	336	23	-	-	SYM
ajsl-618	336	24	25	25	NUM
ajsl-618	336	25	s	s	VERB
ajsl-618	336	26	a	a	DET
ajsl-618	336	27	ateiza	ateiza	NOUN
ajsl-618	336	28	,	,	PUNCT
ajsl-618	336	29	(	(	PUNCT
ajsl-618	336	30	2008	2008	NUM
ajsl-618	336	31	)	)	PUNCT
ajsl-618	336	32	.	.	PUNCT
ajsl-618	337	1	‘	'	PUNCT
ajsl-618	337	2	an	an	DET
ajsl-618	337	3	assessment	assessment	NOUN
ajsl-618	337	4	of	of	ADP
ajsl-618	337	5	the	the	DET
ajsl-618	337	6	nigerian	nigerian	ADJ
ajsl-618	337	7	tax	tax	NOUN
ajsl-618	337	8	system	system	NOUN
ajsl-618	337	9	and	and	CCONJ
ajsl-618	337	10	taxing	tax	VERB
ajsl-618	337	11	powers	power	NOUN
ajsl-618	337	12	’	'	PUNCT
ajsl-618	337	13	.	.	PUNCT
ajsl-618	338	1	kogi	kogi	PROPN
ajsl-618	338	2	state	state	PROPN
ajsl-618	338	3	university	university	PROPN
ajsl-618	338	4	anyigba	anyigba	PROPN
ajsl-618	338	5	.	.	PUNCT
ajsl-618	339	1	journal	journal	PROPN
ajsl-618	339	2	of	of	ADP
ajsl-618	339	3	commercial	commercial	ADJ
ajsl-618	339	4	and	and	CCONJ
ajsl-618	339	5	industrial	industrial	ADJ
ajsl-618	339	6	law	law	NOUN
ajsl-618	339	7	faculty	faculty	NOUN
ajsl-618	339	8	of	of	ADP
ajsl-618	339	9	law	law	NOUN
ajsl-618	339	10	,	,	PUNCT
ajsl-618	339	11	1(1	1(1	NUM
ajsl-618	339	12	)	)	PUNCT
ajsl-618	339	13	,	,	PUNCT
ajsl-618	339	14	128	128	NUM
ajsl-618	339	15	.	.	PUNCT
ajsl-618	340	1	s.	s.	PROPN
ajsl-618	340	2	pollack	pollack	PROPN
ajsl-618	340	3	,	,	PUNCT
ajsl-618	340	4	(	(	PUNCT
ajsl-618	340	5	2016	2016	NUM
ajsl-618	340	6	)	)	PUNCT
ajsl-618	340	7	.	.	PUNCT
ajsl-618	341	1	‘	'	PUNCT
ajsl-618	341	2	(	(	PUNCT
ajsl-618	341	3	pdf	pdf	NOUN
ajsl-618	341	4	)	)	PUNCT
ajsl-618	341	5	.	.	PUNCT
ajsl-618	342	1	university	university	PROPN
ajsl-618	342	2	of	of	ADP
ajsl-618	342	3	delaware	delaware	PROPN
ajsl-618	342	4	.	.	PUNCT
ajsl-618	343	1	s	s	PROPN
ajsl-618	343	2	pollack	pollack	PROPN
ajsl-618	343	3	,	,	PUNCT
ajsl-618	343	4	(	(	PUNCT
ajsl-618	343	5	2014	2014	NUM
ajsl-618	343	6	)	)	PUNCT
ajsl-618	343	7	.	.	PUNCT
ajsl-618	344	1	the	the	DET
ajsl-618	344	2	first	first	ADJ
ajsl-618	344	3	national	national	ADJ
ajsl-618	344	4	income	income	NOUN
ajsl-618	344	5	tax	tax	NOUN
ajsl-618	344	6	,	,	PUNCT
ajsl-618	344	7	1861	1861	NUM
ajsl-618	344	8	-	-	SYM
ajsl-618	344	9	1872	1872	NUM
ajsl-618	344	10	(	(	PUNCT
ajsl-618	344	11	pdf	pdf	NOUN
ajsl-618	344	12	)	)	PUNCT
ajsl-618	344	13	,	,	PUNCT
ajsl-618	344	14	university	university	NOUN
ajsl-618	344	15	of	of	ADP
ajsl-618	344	16	delware	delware	PROPN
ajsl-618	344	17	the	the	DET
ajsl-618	344	18	national	national	ADJ
ajsl-618	344	19	tax	tax	NOUN
ajsl-618	344	20	policy	policy	NOUN
ajsl-618	344	21	document	document	NOUN
ajsl-618	344	22	,	,	PUNCT
ajsl-618	344	23	chapter	chapter	NOUN
ajsl-618	344	24	2	2	NUM
ajsl-618	344	25	at	at	ADP
ajsl-618	344	26	205	205	NUM
ajsl-618	344	27	.	.	PUNCT
ajsl-618	345	1	uk	uk	PROPN
ajsl-618	345	2	retail	retail	ADJ
ajsl-618	345	3	price	price	NOUN
ajsl-618	345	4	index	index	NOUN
ajsl-618	345	5	inflation	inflation	NOUN
ajsl-618	345	6	figures	figure	NOUN
ajsl-618	345	7	are	be	AUX
ajsl-618	345	8	based	base	VERB
ajsl-618	345	9	on	on	ADP
ajsl-618	345	10	data	datum	NOUN
ajsl-618	345	11	from	from	ADP
ajsl-618	345	12	clark	clark	PROPN
ajsl-618	345	13	,	,	PUNCT
ajsl-618	345	14	gregory	gregory	PROPN
ajsl-618	345	15	(	(	PUNCT
ajsl-618	345	16	2017	2017	NUM
ajsl-618	345	17	)	)	PUNCT
ajsl-618	345	18	.	.	PUNCT
ajsl-618	346	1	measuring	measure	VERB
ajsl-618	346	2	worth	worth	ADJ
ajsl-618	346	3	.	.	PUNCT
ajsl-618	347	1	retrieved	retrieve	VERB
ajsl-618	347	2	27th	27th	ADJ
ajsl-618	347	3	january	january	PROPN
ajsl-618	347	4	,	,	PUNCT
ajsl-618	347	5	2019	2019	NUM
ajsl-618	347	6	.	.	PUNCT
ajsl-618	348	1	w.	w.	PROPN
ajsl-618	348	2	e.	e.	PROPN
ajsl-618	348	3	oates	oates	PROPN
ajsl-618	348	4	,	,	PUNCT
ajsl-618	348	5	(	(	PUNCT
ajsl-618	348	6	1999	1999	NUM
ajsl-618	348	7	)	)	PUNCT
ajsl-618	348	8	.	.	PUNCT
ajsl-618	349	1	an	an	DET
ajsl-618	349	2	essay	essay	NOUN
ajsl-618	349	3	on	on	ADP
ajsl-618	349	4	fiscal	fiscal	ADJ
ajsl-618	349	5	federalism	federalism	NOUN
ajsl-618	349	6	,	,	PUNCT
ajsl-618	349	7	journal	journal	NOUN
ajsl-618	349	8	of	of	ADP
ajsl-618	349	9	economic	economic	ADJ
ajsl-618	349	10	literature	literature	NOUN
ajsl-618	349	11	,	,	PUNCT
ajsl-618	349	12	98	98	NUM
ajsl-618	349	13	.	.	PUNCT
ajsl-618	350	1	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	NOUN