id	sid	tid	token	lemma	pos
abrj-69	1	1	7	7	NUM
abrj-69	1	2	©	©	PROPN
abrj-69	1	3	2020	2020	NUM
abrj-69	1	4	by	by	ADP
abrj-69	1	5	the	the	DET
abrj-69	1	6	authors	author	NOUN
abrj-69	1	7	;	;	PUNCT
abrj-69	1	8	licensee	licensee	NOUN
abrj-69	1	9	eastern	eastern	ADJ
abrj-69	1	10	centre	centre	NOUN
abrj-69	1	11	of	of	ADP
abrj-69	1	12	science	science	NOUN
abrj-69	1	13	and	and	CCONJ
abrj-69	1	14	education	education	NOUN
abrj-69	1	15	,	,	PUNCT
abrj-69	1	16	usa	usa	PROPN
abrj-69	1	17	asian	asian	PROPN
abrj-69	1	18	business	business	PROPN
abrj-69	1	19	research	research	PROPN
abrj-69	1	20	journal	journal	PROPN
abrj-69	1	21	vol	vol	NOUN
abrj-69	1	22	.	.	PROPN
abrj-69	1	23	5	5	NUM
abrj-69	1	24	,	,	PUNCT
abrj-69	1	25	7	7	NUM
abrj-69	1	26	-	-	SYM
abrj-69	1	27	12	12	NUM
abrj-69	1	28	,	,	PUNCT
abrj-69	1	29	2020	2020	NUM
abrj-69	1	30	issn	issn	VERB
abrj-69	1	31	:	:	PUNCT
abrj-69	1	32	2576	2576	NUM
abrj-69	1	33	-	-	SYM
abrj-69	1	34	6759	6759	NUM
abrj-69	1	35	doi	doi	NOUN
abrj-69	1	36	:	:	PUNCT
abrj-69	1	37	10.20448	10.20448	NUM
abrj-69	1	38	/	/	SYM
abrj-69	1	39	journal.518.2020.5.7.12	journal.518.2020.5.7.12	PROPN
abrj-69	2	1	©	©	NOUN
abrj-69	2	2	2020	2020	NUM
abrj-69	2	3	by	by	ADP
abrj-69	2	4	the	the	DET
abrj-69	2	5	authors	author	NOUN
abrj-69	2	6	;	;	PUNCT
abrj-69	2	7	licensee	licensee	NOUN
abrj-69	2	8	eastern	eastern	ADJ
abrj-69	2	9	centre	centre	NOUN
abrj-69	2	10	of	of	ADP
abrj-69	2	11	science	science	NOUN
abrj-69	2	12	and	and	CCONJ
abrj-69	2	13	education	education	NOUN
abrj-69	2	14	,	,	PUNCT
abrj-69	2	15	usa	usa	PROPN
abrj-69	2	16	indirect	indirect	ADJ
abrj-69	2	17	tax	tax	NOUN
abrj-69	2	18	and	and	CCONJ
abrj-69	2	19	employment	employment	NOUN
abrj-69	2	20	generation	generation	NOUN
abrj-69	2	21	in	in	ADP
abrj-69	2	22	nigeria	nigeria	PROPN
abrj-69	2	23	george	george	PROPN
abrj-69	2	24	-	-	PUNCT
abrj-69	2	25	anokwuru	anokwuru	PROPN
abrj-69	2	26	chidinma	chidinma	PROPN
abrj-69	2	27	chioma	chioma	PROPN
abrj-69	2	28	.	.	PUNCT
abrj-69	3	1	b.1	b.1	NOUN
abrj-69	4	1	olisa	olisa	NOUN
abrj-69	4	2	felix	felix	PROPN
abrj-69	4	3	ubaka2	ubaka2	PROPN
abrj-69	5	1	obayori	obayori	PROPN
abrj-69	5	2	,	,	PUNCT
abrj-69	5	3	joseph	joseph	PROPN
abrj-69	5	4	bidemi3	bidemi3	PROPN
abrj-69	5	5	(	(	PUNCT
abrj-69	5	6			PROPN
abrj-69	5	7	corresponding	correspond	VERB
abrj-69	5	8	author	author	NOUN
abrj-69	5	9	)	)	PUNCT
abrj-69	5	10	1department	1department	NUM
abrj-69	5	11	of	of	ADP
abrj-69	5	12	economics	economic	NOUN
abrj-69	5	13	,	,	PUNCT
abrj-69	5	14	faculty	faculty	NOUN
abrj-69	5	15	of	of	ADP
abrj-69	5	16	social	social	ADJ
abrj-69	5	17	sciences	science	NOUN
abrj-69	5	18	,	,	PUNCT
abrj-69	5	19	university	university	NOUN
abrj-69	5	20	of	of	ADP
abrj-69	5	21	port	port	PROPN
abrj-69	5	22	harcourt	harcourt	PROPN
abrj-69	5	23	,	,	PUNCT
abrj-69	5	24	nigeria	nigeria	PROPN
abrj-69	5	25	.	.	PUNCT
abrj-69	6	1	2school	2school	NUM
abrj-69	6	2	of	of	ADP
abrj-69	6	3	graduate	graduate	NOUN
abrj-69	6	4	studies	study	NOUN
abrj-69	6	5	university	university	PROPN
abrj-69	6	6	of	of	ADP
abrj-69	6	7	port	port	PROPN
abrj-69	6	8	harcourt	harcourt	PROPN
abrj-69	6	9	,	,	PUNCT
abrj-69	6	10	nigeria	nigeria	PROPN
abrj-69	6	11	.	.	PUNCT
abrj-69	7	1	3department	3department	NUM
abrj-69	7	2	of	of	ADP
abrj-69	7	3	economics	economic	NOUN
abrj-69	7	4	,	,	PUNCT
abrj-69	7	5	faculty	faculty	NOUN
abrj-69	7	6	of	of	ADP
abrj-69	7	7	social	social	ADJ
abrj-69	7	8	sciences	science	NOUN
abrj-69	7	9	,	,	PUNCT
abrj-69	7	10	nnamdi	nnamdi	PROPN
abrj-69	7	11	azikiwe	azikiwe	PROPN
abrj-69	7	12	university	university	PROPN
abrj-69	7	13	,	,	PUNCT
abrj-69	7	14	awka	awka	NOUN
abrj-69	7	15	,	,	PUNCT
abrj-69	7	16	nigeria	nigeria	PROPN
abrj-69	7	17	.	.	PUNCT
abrj-69	8	1	abstract	abstract	ADJ
abrj-69	8	2	this	this	DET
abrj-69	8	3	paper	paper	NOUN
abrj-69	8	4	empirically	empirically	ADV
abrj-69	8	5	investigated	investigate	VERB
abrj-69	8	6	indirect	indirect	ADJ
abrj-69	8	7	tax	tax	NOUN
abrj-69	8	8	and	and	CCONJ
abrj-69	8	9	employment	employment	NOUN
abrj-69	8	10	generation	generation	NOUN
abrj-69	8	11	in	in	ADP
abrj-69	8	12	nigeria	nigeria	PROPN
abrj-69	8	13	from	from	ADP
abrj-69	8	14	1999	1999	NUM
abrj-69	8	15	–	–	PUNCT
abrj-69	8	16	2019	2019	NUM
abrj-69	8	17	.	.	PUNCT
abrj-69	9	1	the	the	DET
abrj-69	9	2	specific	specific	ADJ
abrj-69	9	3	intentions	intention	NOUN
abrj-69	9	4	of	of	ADP
abrj-69	9	5	the	the	DET
abrj-69	9	6	study	study	NOUN
abrj-69	9	7	were	be	AUX
abrj-69	9	8	to	to	PART
abrj-69	9	9	;	;	PUNCT
abrj-69	9	10	examine	examine	VERB
abrj-69	9	11	the	the	DET
abrj-69	9	12	correlation	correlation	NOUN
abrj-69	9	13	between	between	ADP
abrj-69	9	14	value	value	NOUN
abrj-69	9	15	added	add	VERB
abrj-69	9	16	tax	tax	NOUN
abrj-69	9	17	and	and	CCONJ
abrj-69	9	18	employment	employment	NOUN
abrj-69	9	19	generation	generation	NOUN
abrj-69	9	20	in	in	ADP
abrj-69	9	21	nigeria	nigeria	PROPN
abrj-69	9	22	and	and	CCONJ
abrj-69	9	23	determine	determine	VERB
abrj-69	9	24	the	the	DET
abrj-69	9	25	impact	impact	NOUN
abrj-69	9	26	of	of	ADP
abrj-69	9	27	custom	custom	NOUN
abrj-69	9	28	and	and	CCONJ
abrj-69	9	29	excise	excise	NOUN
abrj-69	9	30	duties	duty	NOUN
abrj-69	9	31	on	on	ADP
abrj-69	9	32	employment	employment	NOUN
abrj-69	9	33	generation	generation	NOUN
abrj-69	9	34	in	in	ADP
abrj-69	9	35	nigeria	nigeria	PROPN
abrj-69	9	36	.	.	PUNCT
abrj-69	10	1	secondary	secondary	ADJ
abrj-69	10	2	data	datum	NOUN
abrj-69	10	3	on	on	ADP
abrj-69	10	4	employment	employment	NOUN
abrj-69	10	5	rate	rate	NOUN
abrj-69	10	6	,	,	PUNCT
abrj-69	10	7	custom	custom	NOUN
abrj-69	10	8	and	and	CCONJ
abrj-69	10	9	excise	excise	NOUN
abrj-69	10	10	duties	duty	NOUN
abrj-69	10	11	as	as	ADV
abrj-69	10	12	well	well	ADV
abrj-69	10	13	as	as	ADP
abrj-69	10	14	value	value	NOUN
abrj-69	10	15	added	add	VERB
abrj-69	10	16	tax	tax	NOUN
abrj-69	10	17	were	be	AUX
abrj-69	10	18	collected	collect	VERB
abrj-69	10	19	from	from	ADP
abrj-69	10	20	central	central	ADJ
abrj-69	10	21	bank	bank	PROPN
abrj-69	10	22	of	of	ADP
abrj-69	10	23	nigeria	nigeria	PROPN
abrj-69	10	24	statistical	statistical	ADJ
abrj-69	10	25	bulletin	bulletin	NOUN
abrj-69	10	26	and	and	CCONJ
abrj-69	10	27	the	the	DET
abrj-69	10	28	method	method	NOUN
abrj-69	10	29	of	of	ADP
abrj-69	10	30	dynamic	dynamic	ADJ
abrj-69	10	31	ordinary	ordinary	ADJ
abrj-69	10	32	least	least	ADJ
abrj-69	10	33	square	square	ADJ
abrj-69	10	34	regression	regression	NOUN
abrj-69	10	35	analysis	analysis	NOUN
abrj-69	10	36	was	be	AUX
abrj-69	10	37	applied	apply	VERB
abrj-69	10	38	.	.	PUNCT
abrj-69	11	1	given	give	VERB
abrj-69	11	2	the	the	DET
abrj-69	11	3	empirical	empirical	ADJ
abrj-69	11	4	results	result	NOUN
abrj-69	11	5	,	,	PUNCT
abrj-69	11	6	the	the	DET
abrj-69	11	7	paper	paper	NOUN
abrj-69	11	8	concluded	conclude	VERB
abrj-69	11	9	that	that	SCONJ
abrj-69	11	10	indirect	indirect	ADJ
abrj-69	11	11	tax	tax	NOUN
abrj-69	11	12	measures	measure	NOUN
abrj-69	11	13	by	by	ADP
abrj-69	11	14	value	value	NOUN
abrj-69	11	15	added	add	VERB
abrj-69	11	16	tax	tax	NOUN
abrj-69	11	17	(	(	PUNCT
abrj-69	11	18	vat	vat	NOUN
abrj-69	11	19	)	)	PUNCT
abrj-69	11	20	has	have	VERB
abrj-69	11	21	a	a	DET
abrj-69	11	22	direct	direct	ADJ
abrj-69	11	23	link	link	NOUN
abrj-69	11	24	with	with	ADP
abrj-69	11	25	employment	employment	NOUN
abrj-69	11	26	rate	rate	NOUN
abrj-69	11	27	.	.	PUNCT
abrj-69	12	1	also	also	ADV
abrj-69	12	2	,	,	PUNCT
abrj-69	12	3	custom	custom	NOUN
abrj-69	12	4	and	and	CCONJ
abrj-69	12	5	excise	excise	NOUN
abrj-69	12	6	duties	duty	NOUN
abrj-69	12	7	have	have	VERB
abrj-69	12	8	a	a	DET
abrj-69	12	9	significant	significant	ADJ
abrj-69	12	10	impact	impact	NOUN
abrj-69	12	11	on	on	ADP
abrj-69	12	12	employment	employment	NOUN
abrj-69	12	13	generation	generation	NOUN
abrj-69	12	14	in	in	ADP
abrj-69	12	15	nigeria	nigeria	PROPN
abrj-69	12	16	.	.	PUNCT
abrj-69	13	1	based	base	VERB
abrj-69	13	2	on	on	ADP
abrj-69	13	3	the	the	DET
abrj-69	13	4	empirical	empirical	ADJ
abrj-69	13	5	findings	finding	NOUN
abrj-69	13	6	,	,	PUNCT
abrj-69	13	7	the	the	DET
abrj-69	13	8	study	study	NOUN
abrj-69	13	9	recommended	recommend	VERB
abrj-69	13	10	amongst	amongst	ADP
abrj-69	13	11	others	other	NOUN
abrj-69	13	12	that	that	SCONJ
abrj-69	13	13	government	government	NOUN
abrj-69	13	14	should	should	AUX
abrj-69	13	15	put	put	VERB
abrj-69	13	16	in	in	ADP
abrj-69	13	17	place	place	NOUN
abrj-69	13	18	adequate	adequate	ADJ
abrj-69	13	19	fiscal	fiscal	ADJ
abrj-69	13	20	measure	measure	NOUN
abrj-69	13	21	to	to	PART
abrj-69	13	22	ensure	ensure	VERB
abrj-69	13	23	that	that	SCONJ
abrj-69	13	24	revenue	revenue	NOUN
abrj-69	13	25	generated	generate	VERB
abrj-69	13	26	from	from	ADP
abrj-69	13	27	indirect	indirect	ADJ
abrj-69	13	28	taxes	taxis	NOUN
abrj-69	13	29	is	be	AUX
abrj-69	13	30	effectively	effectively	ADV
abrj-69	13	31	utilize	utilize	VERB
abrj-69	13	32	to	to	PART
abrj-69	13	33	develop	develop	VERB
abrj-69	13	34	and	and	CCONJ
abrj-69	13	35	grow	grow	VERB
abrj-69	13	36	the	the	DET
abrj-69	13	37	economy	economy	NOUN
abrj-69	13	38	through	through	ADP
abrj-69	13	39	employment	employment	NOUN
abrj-69	13	40	generation	generation	NOUN
abrj-69	13	41	.	.	PUNCT
abrj-69	14	1	keywords	keyword	NOUN
abrj-69	14	2	:	:	PUNCT
abrj-69	14	3	benefit	benefit	NOUN
abrj-69	14	4	theory	theory	NOUN
abrj-69	14	5	,	,	PUNCT
abrj-69	14	6	custom	custom	NOUN
abrj-69	14	7	duty	duty	NOUN
abrj-69	14	8	,	,	PUNCT
abrj-69	14	9	employment	employment	NOUN
abrj-69	14	10	,	,	PUNCT
abrj-69	14	11	generation	generation	NOUN
abrj-69	14	12	,	,	PUNCT
abrj-69	14	13	indirect	indirect	ADJ
abrj-69	14	14	tax	tax	NOUN
abrj-69	14	15	,	,	PUNCT
abrj-69	14	16	dols	dol	NOUN
abrj-69	14	17	,	,	PUNCT
abrj-69	14	18	vat	vat	NOUN
abrj-69	14	19	.	.	PUNCT
abrj-69	15	1	jel	jel	PROPN
abrj-69	15	2	classification	classification	NOUN
abrj-69	15	3	:	:	PUNCT
abrj-69	16	1	e24:62	e24:62	NOUN
abrj-69	16	2	.	.	NOUN
abrj-69	16	3	1	1	NUM
abrj-69	16	4	.	.	X
abrj-69	16	5	introduction	introduction	NOUN
abrj-69	16	6	one	one	NUM
abrj-69	16	7	of	of	ADP
abrj-69	16	8	the	the	DET
abrj-69	16	9	basic	basic	ADJ
abrj-69	16	10	targets	target	NOUN
abrj-69	16	11	of	of	ADP
abrj-69	16	12	fiscal	fiscal	ADJ
abrj-69	16	13	policy	policy	NOUN
abrj-69	16	14	is	be	AUX
abrj-69	16	15	to	to	PART
abrj-69	16	16	increase	increase	VERB
abrj-69	16	17	the	the	DET
abrj-69	16	18	rate	rate	NOUN
abrj-69	16	19	of	of	ADP
abrj-69	16	20	employment	employment	NOUN
abrj-69	16	21	vis	vis	X
abrj-69	16	22	-	-	X
abrj-69	16	23	à	à	X
abrj-69	16	24	-	-	PUNCT
abrj-69	16	25	vis	vis	X
abrj-69	16	26	the	the	DET
abrj-69	16	27	utilization	utilization	NOUN
abrj-69	16	28	of	of	ADP
abrj-69	16	29	either	either	CCONJ
abrj-69	16	30	the	the	DET
abrj-69	16	31	direct	direct	ADJ
abrj-69	16	32	or	or	CCONJ
abrj-69	16	33	indirect	indirect	ADJ
abrj-69	16	34	tax	tax	NOUN
abrj-69	16	35	revenue	revenue	NOUN
abrj-69	16	36	.	.	PUNCT
abrj-69	17	1	meanwhile	meanwhile	ADV
abrj-69	17	2	,	,	PUNCT
abrj-69	17	3	the	the	DET
abrj-69	17	4	most	most	ADJ
abrj-69	17	5	and	and	CCONJ
abrj-69	17	6	efficient	efficient	ADJ
abrj-69	17	7	of	of	ADP
abrj-69	17	8	these	these	DET
abrj-69	17	9	two	two	NUM
abrj-69	17	10	types	type	NOUN
abrj-69	17	11	of	of	ADP
abrj-69	17	12	tax	tax	NOUN
abrj-69	17	13	revenue	revenue	NOUN
abrj-69	17	14	is	be	AUX
abrj-69	17	15	the	the	DET
abrj-69	17	16	indirect	indirect	ADJ
abrj-69	17	17	tax	tax	NOUN
abrj-69	17	18	;	;	PUNCT
abrj-69	17	19	this	this	PRON
abrj-69	17	20	is	be	AUX
abrj-69	17	21	because	because	SCONJ
abrj-69	17	22	the	the	DET
abrj-69	17	23	tax	tax	NOUN
abrj-69	17	24	payers	payer	NOUN
abrj-69	17	25	find	find	VERB
abrj-69	17	26	it	it	PRON
abrj-69	17	27	very	very	ADV
abrj-69	17	28	difficult	difficult	ADJ
abrj-69	17	29	to	to	PART
abrj-69	17	30	evade	evade	VERB
abrj-69	17	31	most	most	ADJ
abrj-69	17	32	forms	form	NOUN
abrj-69	17	33	of	of	ADP
abrj-69	17	34	indirect	indirect	ADJ
abrj-69	17	35	tax	tax	NOUN
abrj-69	17	36	such	such	ADJ
abrj-69	17	37	as	as	ADP
abrj-69	17	38	value	value	NOUN
abrj-69	17	39	added	add	VERB
abrj-69	17	40	tax	tax	NOUN
abrj-69	17	41	(	(	PUNCT
abrj-69	17	42	obayori	obayori	PROPN
abrj-69	17	43	&	&	CCONJ
abrj-69	17	44	omekwe	omekwe	ADJ
abrj-69	17	45	,	,	PUNCT
abrj-69	17	46	2019	2019	NUM
abrj-69	17	47	)	)	PUNCT
abrj-69	17	48	.	.	PUNCT
abrj-69	18	1	thus	thus	ADV
abrj-69	18	2	,	,	PUNCT
abrj-69	18	3	the	the	DET
abrj-69	18	4	difficulties	difficulty	NOUN
abrj-69	18	5	in	in	ADP
abrj-69	18	6	its	its	PRON
abrj-69	18	7	evasion	evasion	NOUN
abrj-69	18	8	bring	bring	VERB
abrj-69	18	9	about	about	ADP
abrj-69	18	10	increase	increase	NOUN
abrj-69	18	11	in	in	ADP
abrj-69	18	12	the	the	DET
abrj-69	18	13	revenue	revenue	NOUN
abrj-69	18	14	base	base	NOUN
abrj-69	18	15	of	of	ADP
abrj-69	18	16	government	government	NOUN
abrj-69	18	17	and	and	CCONJ
abrj-69	18	18	in	in	ADP
abrj-69	18	19	the	the	DET
abrj-69	18	20	long	long	ADJ
abrj-69	18	21	run	run	NOUN
abrj-69	18	22	it	it	PRON
abrj-69	18	23	will	will	AUX
abrj-69	18	24	results	result	VERB
abrj-69	18	25	to	to	ADP
abrj-69	18	26	creation	creation	NOUN
abrj-69	18	27	of	of	ADP
abrj-69	18	28	employment	employment	NOUN
abrj-69	18	29	for	for	ADP
abrj-69	18	30	the	the	DET
abrj-69	18	31	citizenry	citizenry	NOUN
abrj-69	18	32	.	.	PUNCT
abrj-69	19	1	by	by	ADP
abrj-69	19	2	means	mean	NOUN
abrj-69	19	3	of	of	ADP
abrj-69	19	4	definition	definition	NOUN
abrj-69	19	5	,	,	PUNCT
abrj-69	19	6	an	an	DET
abrj-69	19	7	indirect	indirect	ADJ
abrj-69	19	8	tax	tax	NOUN
abrj-69	19	9	is	be	AUX
abrj-69	19	10	a	a	DET
abrj-69	19	11	type	type	NOUN
abrj-69	19	12	of	of	ADP
abrj-69	19	13	tax	tax	NOUN
abrj-69	19	14	in	in	ADP
abrj-69	19	15	which	which	PRON
abrj-69	19	16	the	the	DET
abrj-69	19	17	payers	payer	NOUN
abrj-69	19	18	,	,	PUNCT
abrj-69	19	19	(	(	PUNCT
abrj-69	19	20	the	the	DET
abrj-69	19	21	final	final	ADJ
abrj-69	19	22	consumers	consumer	NOUN
abrj-69	19	23	)	)	PUNCT
abrj-69	19	24	bears	bear	VERB
abrj-69	19	25	the	the	DET
abrj-69	19	26	final	final	ADJ
abrj-69	19	27	burden	burden	NOUN
abrj-69	19	28	.	.	PUNCT
abrj-69	20	1	also	also	ADV
abrj-69	20	2	,	,	PUNCT
abrj-69	20	3	it	it	PRON
abrj-69	20	4	is	be	AUX
abrj-69	20	5	a	a	DET
abrj-69	20	6	type	type	NOUN
abrj-69	20	7	of	of	ADP
abrj-69	20	8	tax	tax	NOUN
abrj-69	20	9	collected	collect	VERB
abrj-69	20	10	by	by	ADP
abrj-69	20	11	an	an	DET
abrj-69	20	12	intermediate	intermediate	ADJ
abrj-69	20	13	from	from	ADP
abrj-69	20	14	the	the	DET
abrj-69	20	15	individual	individual	NOUN
abrj-69	20	16	who	who	PRON
abrj-69	20	17	bears	bear	VERB
abrj-69	20	18	the	the	DET
abrj-69	20	19	eventual	eventual	ADJ
abrj-69	20	20	economic	economic	ADJ
abrj-69	20	21	liability	liability	NOUN
abrj-69	20	22	of	of	ADP
abrj-69	20	23	the	the	DET
abrj-69	20	24	tax	tax	NOUN
abrj-69	20	25	and	and	CCONJ
abrj-69	20	26	the	the	DET
abrj-69	20	27	intermediate	intermediate	ADJ
abrj-69	20	28	later	later	ADJ
abrj-69	20	29	files	file	VERB
abrj-69	20	30	a	a	DET
abrj-69	20	31	tax	tax	NOUN
abrj-69	20	32	return	return	NOUN
abrj-69	20	33	and	and	CCONJ
abrj-69	20	34	forwards	forward	VERB
abrj-69	20	35	the	the	DET
abrj-69	20	36	tax	tax	NOUN
abrj-69	20	37	proceeds	proceed	NOUN
abrj-69	20	38	to	to	ADP
abrj-69	20	39	government	government	NOUN
abrj-69	20	40	.	.	PUNCT
abrj-69	21	1	thus	thus	ADV
abrj-69	21	2	,	,	PUNCT
abrj-69	21	3	an	an	DET
abrj-69	21	4	indirect	indirect	ADJ
abrj-69	21	5	tax	tax	NOUN
abrj-69	21	6	may	may	AUX
abrj-69	21	7	be	be	AUX
abrj-69	21	8	used	use	VERB
abrj-69	21	9	to	to	PART
abrj-69	21	10	raise	raise	VERB
abrj-69	21	11	the	the	DET
abrj-69	21	12	price	price	NOUN
abrj-69	21	13	of	of	ADP
abrj-69	21	14	products	product	NOUN
abrj-69	21	15	for	for	ADP
abrj-69	21	16	consumers	consumer	NOUN
abrj-69	21	17	.	.	PUNCT
abrj-69	22	1	at	at	ADP
abrj-69	22	2	such	such	ADJ
abrj-69	22	3	,	,	PUNCT
abrj-69	22	4	an	an	DET
abrj-69	22	5	indirect	indirect	ADJ
abrj-69	22	6	tax	tax	NOUN
abrj-69	22	7	is	be	AUX
abrj-69	22	8	a	a	DET
abrj-69	22	9	regressive	regressive	ADJ
abrj-69	22	10	tax	tax	NOUN
abrj-69	22	11	since	since	SCONJ
abrj-69	22	12	both	both	CCONJ
abrj-69	22	13	high	high	ADJ
abrj-69	22	14	and	and	CCONJ
abrj-69	22	15	the	the	DET
abrj-69	22	16	low	low	ADJ
abrj-69	22	17	income	income	NOUN
abrj-69	22	18	earners	earner	NOUN
abrj-69	22	19	pay	pay	VERB
abrj-69	22	20	the	the	DET
abrj-69	22	21	same	same	ADJ
abrj-69	22	22	tax	tax	NOUN
abrj-69	22	23	amount	amount	NOUN
abrj-69	22	24	for	for	ADP
abrj-69	22	25	consumption	consumption	NOUN
abrj-69	22	26	of	of	ADP
abrj-69	22	27	certain	certain	ADJ
abrj-69	22	28	quantity	quantity	NOUN
abrj-69	22	29	of	of	ADP
abrj-69	22	30	specified	specified	ADJ
abrj-69	22	31	commodities	commodity	NOUN
abrj-69	22	32	.	.	PUNCT
abrj-69	23	1	examples	example	NOUN
abrj-69	23	2	of	of	ADP
abrj-69	23	3	such	such	ADJ
abrj-69	23	4	tax	tax	NOUN
abrj-69	23	5	include	include	VERB
abrj-69	23	6	;	;	PUNCT
abrj-69	23	7	sales	sale	NOUN
abrj-69	23	8	tax	tax	NOUN
abrj-69	23	9	,	,	PUNCT
abrj-69	23	10	value	value	NOUN
abrj-69	23	11	added	add	VERB
abrj-69	23	12	tax	tax	NOUN
abrj-69	23	13	(	(	PUNCT
abrj-69	23	14	vat	vat	NOUN
abrj-69	23	15	)	)	PUNCT
abrj-69	23	16	,	,	PUNCT
abrj-69	23	17	custom	custom	NOUN
abrj-69	23	18	and	and	CCONJ
abrj-69	23	19	excise	excise	NOUN
abrj-69	23	20	duties	duty	NOUN
abrj-69	23	21	;	;	PUNCT
abrj-69	23	22	import	import	NOUN
abrj-69	23	23	and	and	CCONJ
abrj-69	23	24	export	export	NOUN
abrj-69	23	25	duties	duty	NOUN
abrj-69	23	26	.	.	PUNCT
abrj-69	24	1	on	on	ADP
abrj-69	24	2	the	the	DET
abrj-69	24	3	other	other	ADJ
abrj-69	24	4	hand	hand	NOUN
abrj-69	24	5	,	,	PUNCT
abrj-69	24	6	obayori	obayori	PROPN
abrj-69	24	7	and	and	CCONJ
abrj-69	24	8	robinson	robinson	PROPN
abrj-69	24	9	(	(	PUNCT
abrj-69	24	10	2019	2019	NUM
abrj-69	24	11	)	)	PUNCT
abrj-69	24	12	defined	define	VERB
abrj-69	24	13	employment	employment	NOUN
abrj-69	24	14	as	as	ADP
abrj-69	24	15	a	a	DET
abrj-69	24	16	state	state	NOUN
abrj-69	24	17	in	in	ADP
abrj-69	24	18	which	which	PRON
abrj-69	24	19	individuals	individual	NOUN
abrj-69	24	20	who	who	PRON
abrj-69	24	21	are	be	AUX
abrj-69	24	22	eager	eager	ADJ
abrj-69	24	23	to	to	PART
abrj-69	24	24	work	work	VERB
abrj-69	24	25	at	at	ADP
abrj-69	24	26	a	a	DET
abrj-69	24	27	predominant	predominant	ADJ
abrj-69	24	28	wage	wage	NOUN
abrj-69	24	29	rate	rate	NOUN
abrj-69	24	30	by	by	ADP
abrj-69	24	31	law	law	NOUN
abrj-69	24	32	are	be	AUX
abrj-69	24	33	adequately	adequately	ADV
abrj-69	24	34	engaged	engage	VERB
abrj-69	24	35	.	.	PUNCT
abrj-69	25	1	in	in	ADP
abrj-69	25	2	other	other	ADJ
abrj-69	25	3	words	word	NOUN
abrj-69	25	4	,	,	PUNCT
abrj-69	25	5	employment	employment	NOUN
abrj-69	25	6	is	be	AUX
abrj-69	25	7	created	create	VERB
abrj-69	25	8	when	when	SCONJ
abrj-69	25	9	openings	opening	NOUN
abrj-69	25	10	for	for	ADP
abrj-69	25	11	work	work	NOUN
abrj-69	25	12	could	could	AUX
abrj-69	25	13	be	be	AUX
abrj-69	25	14	given	give	VERB
abrj-69	25	15	by	by	ADP
abrj-69	25	16	the	the	DET
abrj-69	25	17	legislature	legislature	NOUN
abrj-69	25	18	through	through	ADP
abrj-69	25	19	government	government	NOUN
abrj-69	25	20	fund	fund	NOUN
abrj-69	25	21	in	in	ADP
abrj-69	25	22	the	the	DET
abrj-69	25	23	arrangement	arrangement	NOUN
abrj-69	25	24	of	of	ADP
abrj-69	25	25	social	social	ADJ
abrj-69	25	26	and	and	CCONJ
abrj-69	25	27	financial	financial	ADJ
abrj-69	25	28	framework	framework	NOUN
abrj-69	25	29	in	in	ADP
abrj-69	25	30	the	the	DET
abrj-69	25	31	economy	economy	NOUN
abrj-69	25	32	maeba	maeba	NOUN
abrj-69	25	33	(	(	PUNCT
abrj-69	25	34	2019	2019	NUM
abrj-69	25	35	)	)	PUNCT
abrj-69	25	36	.	.	PUNCT
abrj-69	26	1	meanwhile	meanwhile	ADV
abrj-69	26	2	,	,	PUNCT
abrj-69	26	3	before	before	ADP
abrj-69	26	4	the	the	DET
abrj-69	26	5	1970s	1970	NOUN
abrj-69	26	6	,	,	PUNCT
abrj-69	26	7	indirect	indirect	ADJ
abrj-69	26	8	tax	tax	NOUN
abrj-69	26	9	revenue	revenue	NOUN
abrj-69	26	10	from	from	ADP
abrj-69	26	11	non	non	ADJ
abrj-69	26	12	-	-	ADJ
abrj-69	26	13	oil	oil	ADJ
abrj-69	26	14	sector	sector	NOUN
abrj-69	26	15	was	be	AUX
abrj-69	26	16	the	the	DET
abrj-69	26	17	principal	principal	ADJ
abrj-69	26	18	source	source	NOUN
abrj-69	26	19	of	of	ADP
abrj-69	26	20	financing	finance	VERB
abrj-69	26	21	government	government	NOUN
abrj-69	26	22	budget	budget	NOUN
abrj-69	26	23	in	in	ADP
abrj-69	26	24	nigeria	nigeria	PROPN
abrj-69	26	25	.	.	PUNCT
abrj-69	27	1	by	by	ADP
abrj-69	27	2	then	then	ADV
abrj-69	27	3	graduate	graduate	VERB
abrj-69	27	4	and	and	CCONJ
abrj-69	27	5	youth	youth	NOUN
abrj-69	27	6	unemployment	unemployment	NOUN
abrj-69	27	7	was	be	AUX
abrj-69	27	8	not	not	PART
abrj-69	27	9	a	a	DET
abrj-69	27	10	serious	serious	ADJ
abrj-69	27	11	macroeconomic	macroeconomic	ADJ
abrj-69	27	12	problem	problem	NOUN
abrj-69	27	13	as	as	SCONJ
abrj-69	27	14	it	it	PRON
abrj-69	27	15	is	be	AUX
abrj-69	27	16	today	today	NOUN
abrj-69	27	17	.	.	PUNCT
abrj-69	28	1	but	but	CCONJ
abrj-69	28	2	as	as	SCONJ
abrj-69	28	3	government	government	NOUN
abrj-69	28	4	shift	shift	VERB
abrj-69	28	5	attention	attention	NOUN
abrj-69	28	6	to	to	ADP
abrj-69	28	7	direct	direct	ADJ
abrj-69	28	8	tax	tax	NOUN
abrj-69	28	9	revenue	revenue	NOUN
abrj-69	28	10	from	from	ADP
abrj-69	28	11	the	the	DET
abrj-69	28	12	oil	oil	NOUN
abrj-69	28	13	sector	sector	NOUN
abrj-69	28	14	since	since	SCONJ
abrj-69	28	15	the	the	DET
abrj-69	28	16	1970s	1970	NOUN
abrj-69	28	17	till	till	SCONJ
abrj-69	28	18	date	date	NOUN
abrj-69	28	19	,	,	PUNCT
abrj-69	28	20	employment	employment	NOUN
abrj-69	28	21	generation	generation	NOUN
abrj-69	28	22	has	have	AUX
abrj-69	28	23	been	be	AUX
abrj-69	28	24	the	the	DET
abrj-69	28	25	bane	bane	NOUN
abrj-69	28	26	of	of	ADP
abrj-69	28	27	nigeria	nigeria	PROPN
abrj-69	28	28	government	government	NOUN
abrj-69	28	29	.	.	PUNCT
abrj-69	29	1	this	this	PRON
abrj-69	29	2	is	be	AUX
abrj-69	29	3	because	because	SCONJ
abrj-69	29	4	,	,	PUNCT
abrj-69	29	5	people	people	NOUN
abrj-69	29	6	have	have	VERB
abrj-69	29	7	the	the	DET
abrj-69	29	8	mentality	mentality	NOUN
abrj-69	29	9	that	that	PRON
abrj-69	29	10	crude	crude	ADJ
abrj-69	29	11	oil	oil	NOUN
abrj-69	29	12	is	be	AUX
abrj-69	29	13	the	the	DET
abrj-69	29	14	free	free	ADJ
abrj-69	29	15	gift	gift	NOUN
abrj-69	29	16	of	of	ADP
abrj-69	29	17	nature	nature	NOUN
abrj-69	29	18	and	and	CCONJ
abrj-69	29	19	it	it	PRON
abrj-69	29	20	will	will	AUX
abrj-69	29	21	never	never	ADV
abrj-69	29	22	go	go	VERB
abrj-69	29	23	in	in	ADP
abrj-69	29	24	extinction	extinction	NOUN
abrj-69	29	25	.	.	PUNCT
abrj-69	30	1	this	this	DET
abrj-69	30	2	belief	belief	NOUN
abrj-69	30	3	may	may	AUX
abrj-69	30	4	be	be	AUX
abrj-69	30	5	what	what	PRON
abrj-69	30	6	warranted	warrant	VERB
abrj-69	30	7	lack	lack	NOUN
abrj-69	30	8	of	of	ADP
abrj-69	30	9	prudence	prudence	NOUN
abrj-69	30	10	use	use	NOUN
abrj-69	30	11	of	of	ADP
abrj-69	30	12	the	the	DET
abrj-69	30	13	revenue	revenue	NOUN
abrj-69	30	14	from	from	ADP
abrj-69	30	15	the	the	DET
abrj-69	30	16	oil	oil	NOUN
abrj-69	30	17	sector	sector	NOUN
abrj-69	30	18	to	to	PART
abrj-69	30	19	counteract	counteract	VERB
abrj-69	30	20	macroeconomic	macroeconomic	ADJ
abrj-69	30	21	problem	problem	NOUN
abrj-69	30	22	such	such	ADJ
abrj-69	30	23	as	as	ADP
abrj-69	30	24	unemployment	unemployment	NOUN
abrj-69	30	25	and	and	CCONJ
abrj-69	30	26	stunted	stunted	ADJ
abrj-69	30	27	growth	growth	NOUN
abrj-69	30	28	.	.	PUNCT
abrj-69	31	1	for	for	ADP
abrj-69	31	2	instance	instance	NOUN
abrj-69	31	3	,	,	PUNCT
abrj-69	31	4	the	the	DET
abrj-69	31	5	oil	oil	NOUN
abrj-69	31	6	sector	sector	NOUN
abrj-69	31	7	which	which	PRON
abrj-69	31	8	accounted	account	VERB
abrj-69	31	9	for	for	ADP
abrj-69	31	10	over	over	ADP
abrj-69	31	11	90	90	NUM
abrj-69	31	12	per	per	NOUN
abrj-69	31	13	cent	cent	NOUN
abrj-69	31	14	of	of	ADP
abrj-69	31	15	export	export	NOUN
abrj-69	31	16	earnings	earning	NOUN
abrj-69	31	17	and	and	CCONJ
abrj-69	31	18	more	more	ADJ
abrj-69	31	19	than	than	ADP
abrj-69	31	20	80	80	NUM
abrj-69	31	21	per	per	ADP
abrj-69	31	22	cent	cent	NOUN
abrj-69	31	23	of	of	ADP
abrj-69	31	24	government	government	NOUN
abrj-69	31	25	revenue	revenue	NOUN
abrj-69	31	26	since	since	SCONJ
abrj-69	31	27	1970s	1970s	NUM
abrj-69	31	28	still	still	ADV
abrj-69	31	29	maintain	maintain	VERB
abrj-69	31	30	the	the	DET
abrj-69	31	31	same	same	ADJ
abrj-69	31	32	trend	trend	NOUN
abrj-69	31	33	till	till	SCONJ
abrj-69	31	34	date	date	NOUN
abrj-69	31	35	.	.	PUNCT
abrj-69	32	1	but	but	CCONJ
abrj-69	32	2	it	it	PRON
abrj-69	32	3	is	be	AUX
abrj-69	32	4	alarming	alarming	ADJ
abrj-69	32	5	that	that	DET
abrj-69	32	6	employment	employment	NOUN
abrj-69	32	7	generation	generation	NOUN
abrj-69	32	8	does	do	AUX
abrj-69	32	9	not	not	PART
abrj-69	32	10	correspond	correspond	VERB
abrj-69	32	11	with	with	ADP
abrj-69	32	12	the	the	DET
abrj-69	32	13	increase	increase	NOUN
abrj-69	32	14	in	in	ADP
abrj-69	32	15	the	the	DET
abrj-69	32	16	direct	direct	ADJ
abrj-69	32	17	tax	tax	NOUN
abrj-69	32	18	revenue	revenue	NOUN
abrj-69	32	19	from	from	ADP
abrj-69	32	20	the	the	DET
abrj-69	32	21	oil	oil	NOUN
abrj-69	32	22	sector	sector	NOUN
abrj-69	32	23	as	as	SCONJ
abrj-69	32	24	youth	youth	NOUN
abrj-69	32	25	unemployment	unemployment	NOUN
abrj-69	32	26	has	have	AUX
abrj-69	32	27	risen	rise	VERB
abrj-69	32	28	to	to	ADP
abrj-69	32	29	about	about	ADV
abrj-69	32	30	60	60	NUM
abrj-69	32	31	%	%	NOUN
abrj-69	32	32	today	today	NOUN
abrj-69	32	33	(	(	PUNCT
abrj-69	32	34	obayori	obayori	PROPN
abrj-69	32	35	&	&	CCONJ
abrj-69	32	36	robinson	robinson	PROPN
abrj-69	32	37	,	,	PUNCT
abrj-69	32	38	2019	2019	NUM
abrj-69	32	39	)	)	PUNCT
abrj-69	32	40	.	.	PUNCT
abrj-69	33	1	given	give	VERB
abrj-69	33	2	the	the	DET
abrj-69	33	3	volatility	volatility	NOUN
abrj-69	33	4	in	in	ADP
abrj-69	33	5	the	the	DET
abrj-69	33	6	crude	crude	ADJ
abrj-69	33	7	oil	oil	NOUN
abrj-69	33	8	price	price	NOUN
abrj-69	33	9	at	at	ADP
abrj-69	33	10	the	the	DET
abrj-69	33	11	international	international	ADJ
abrj-69	33	12	market	market	NOUN
abrj-69	33	13	,	,	PUNCT
abrj-69	33	14	constantly	constantly	ADV
abrj-69	33	15	relying	rely	VERB
abrj-69	33	16	on	on	ADP
abrj-69	33	17	revenue	revenue	NOUN
abrj-69	33	18	from	from	ADP
abrj-69	33	19	it	it	PRON
abrj-69	33	20	to	to	PART
abrj-69	33	21	promote	promote	VERB
abrj-69	33	22	fiscal	fiscal	ADJ
abrj-69	33	23	sustainability	sustainability	NOUN
abrj-69	33	24	and	and	CCONJ
abrj-69	33	25	growth	growth	NOUN
abrj-69	33	26	will	will	AUX
abrj-69	33	27	be	be	AUX
abrj-69	33	28	detrimental	detrimental	ADJ
abrj-69	33	29	to	to	ADP
abrj-69	33	30	the	the	DET
abrj-69	33	31	developmental	developmental	ADJ
abrj-69	33	32	process	process	NOUN
abrj-69	33	33	of	of	ADP
abrj-69	33	34	the	the	DET
abrj-69	33	35	nigerian	nigerian	ADJ
abrj-69	33	36	economy	economy	NOUN
abrj-69	33	37	.	.	PUNCT
abrj-69	34	1	hence	hence	ADV
abrj-69	34	2	the	the	DET
abrj-69	34	3	need	need	NOUN
abrj-69	34	4	to	to	PART
abrj-69	34	5	have	have	AUX
abrj-69	34	6	a	a	DET
abrj-69	34	7	mix	mix	NOUN
abrj-69	34	8	of	of	ADP
abrj-69	34	9	revenue	revenue	NOUN
abrj-69	34	10	sources	source	NOUN
abrj-69	34	11	to	to	PART
abrj-69	34	12	boost	boost	VERB
abrj-69	34	13	the	the	DET
abrj-69	34	14	nation	nation	NOUN
abrj-69	34	15	’s	’s	PART
abrj-69	34	16	revenue	revenue	NOUN
abrj-69	34	17	base	base	NOUN
abrj-69	34	18	through	through	ADP
abrj-69	34	19	efficient	efficient	ADJ
abrj-69	34	20	management	management	NOUN
abrj-69	34	21	of	of	ADP
abrj-69	34	22	suitable	suitable	ADJ
abrj-69	34	23	fiscal	fiscal	ADJ
abrj-69	34	24	policies	policy	NOUN
abrj-69	34	25	(	(	PUNCT
abrj-69	34	26	jones	jones	PROPN
abrj-69	34	27	&	&	CCONJ
abrj-69	34	28	ekwueme	ekwueme	PROPN
abrj-69	34	29	,	,	PUNCT
abrj-69	34	30	2016	2016	NUM
abrj-69	34	31	)	)	PUNCT
abrj-69	34	32	.	.	PUNCT
abrj-69	35	1	similarly	similarly	ADV
abrj-69	35	2	,	,	PUNCT
abrj-69	35	3	since	since	SCONJ
abrj-69	35	4	direct	direct	ADJ
abrj-69	35	5	tax	tax	NOUN
abrj-69	35	6	revenue	revenue	NOUN
abrj-69	35	7	from	from	ADP
abrj-69	35	8	petroleum	petroleum	NOUN
abrj-69	35	9	products	product	NOUN
abrj-69	35	10	is	be	AUX
abrj-69	35	11	not	not	PART
abrj-69	35	12	healthy	healthy	ADJ
abrj-69	35	13	for	for	ADP
abrj-69	35	14	sustainable	sustainable	ADJ
abrj-69	35	15	economic	economic	ADJ
abrj-69	35	16	growth	growth	NOUN
abrj-69	35	17	as	as	ADP
abrj-69	35	18	a	a	DET
abrj-69	35	19	result	result	NOUN
abrj-69	35	20	of	of	ADP
abrj-69	35	21	fluctuation	fluctuation	NOUN
abrj-69	35	22	in	in	ADP
abrj-69	35	23	the	the	DET
abrj-69	35	24	crude	crude	ADJ
abrj-69	35	25	oil	oil	NOUN
abrj-69	35	26	prices	price	NOUN
abrj-69	35	27	in	in	ADP
abrj-69	35	28	the	the	DET
abrj-69	35	29	international	international	ADJ
abrj-69	35	30	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.518.2020.5.7.12&domain=pdf&date_stamp=2017-01-14	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.518.2020.5.7.12&domain=pdf&date_stamp=2017-01-14	PROPN
abrj-69	35	31	http://ecsenet.com/index.php/2576-6759/article/view/69	http://ecsenet.com/index.php/2576-6759/article/view/69	PROPN
abrj-69	35	32	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	https://orcid.org/orcid-search/quick-search?searchquery=ajayi%20boboye%20l	PROPN
abrj-69	35	33	.	.	PROPN
abrj-69	35	34	asian	asian	PROPN
abrj-69	35	35	business	business	PROPN
abrj-69	35	36	research	research	NOUN
abrj-69	35	37	journal	journal	NOUN
abrj-69	35	38	,	,	PUNCT
abrj-69	35	39	2020	2020	NUM
abrj-69	35	40	,	,	PUNCT
abrj-69	35	41	5	5	NUM
abrj-69	35	42	:	:	SYM
abrj-69	35	43	7	7	NUM
abrj-69	35	44	-	-	SYM
abrj-69	35	45	12	12	NUM
abrj-69	35	46	8	8	NUM
abrj-69	35	47	©	©	ADP
abrj-69	35	48	2020	2020	NUM
abrj-69	35	49	by	by	ADP
abrj-69	35	50	the	the	DET
abrj-69	35	51	authors	author	NOUN
abrj-69	35	52	;	;	PUNCT
abrj-69	35	53	licensee	licensee	NOUN
abrj-69	35	54	eastern	eastern	ADJ
abrj-69	35	55	centre	centre	NOUN
abrj-69	35	56	of	of	ADP
abrj-69	35	57	science	science	NOUN
abrj-69	35	58	and	and	CCONJ
abrj-69	35	59	education	education	NOUN
abrj-69	35	60	,	,	PUNCT
abrj-69	35	61	usa	usa	PROPN
abrj-69	35	62	market	market	NOUN
abrj-69	35	63	,	,	PUNCT
abrj-69	35	64	hence	hence	ADV
abrj-69	35	65	the	the	DET
abrj-69	35	66	need	need	NOUN
abrj-69	35	67	for	for	ADP
abrj-69	35	68	a	a	DET
abrj-69	35	69	paradigm	paradigm	NOUN
abrj-69	35	70	shift	shift	NOUN
abrj-69	35	71	to	to	ADP
abrj-69	35	72	tax	tax	NOUN
abrj-69	35	73	revenue	revenue	NOUN
abrj-69	35	74	and	and	CCONJ
abrj-69	35	75	particularly	particularly	ADV
abrj-69	35	76	to	to	PART
abrj-69	35	77	indirect	indirect	ADJ
abrj-69	35	78	tax	tax	NOUN
abrj-69	35	79	such	such	ADJ
abrj-69	35	80	as	as	ADP
abrj-69	35	81	value	value	NOUN
abrj-69	35	82	added	add	VERB
abrj-69	35	83	tax	tax	NOUN
abrj-69	35	84	and	and	CCONJ
abrj-69	35	85	customs	custom	NOUN
abrj-69	35	86	and	and	CCONJ
abrj-69	35	87	excise	excise	NOUN
abrj-69	35	88	duties	duty	NOUN
abrj-69	35	89	,	,	PUNCT
abrj-69	35	90	which	which	PRON
abrj-69	35	91	are	be	AUX
abrj-69	35	92	easier	easy	ADJ
abrj-69	35	93	to	to	PART
abrj-69	35	94	collect	collect	VERB
abrj-69	35	95	and	and	CCONJ
abrj-69	35	96	less	less	ADV
abrj-69	35	97	prone	prone	ADJ
abrj-69	35	98	to	to	ADP
abrj-69	35	99	evasion	evasion	NOUN
abrj-69	35	100	.	.	PUNCT
abrj-69	36	1	the	the	DET
abrj-69	36	2	revenue	revenue	NOUN
abrj-69	36	3	collected	collect	VERB
abrj-69	36	4	from	from	ADP
abrj-69	36	5	these	these	DET
abrj-69	36	6	sources	source	NOUN
abrj-69	36	7	will	will	AUX
abrj-69	36	8	help	help	VERB
abrj-69	36	9	the	the	DET
abrj-69	36	10	government	government	NOUN
abrj-69	36	11	achieve	achieve	VERB
abrj-69	36	12	full	full	ADJ
abrj-69	36	13	employment	employment	NOUN
abrj-69	36	14	in	in	ADP
abrj-69	36	15	the	the	DET
abrj-69	36	16	short	short	ADJ
abrj-69	36	17	run	run	NOUN
abrj-69	36	18	and	and	CCONJ
abrj-69	36	19	economic	economic	ADJ
abrj-69	36	20	development	development	NOUN
abrj-69	36	21	in	in	ADP
abrj-69	36	22	the	the	DET
abrj-69	36	23	long	long	ADJ
abrj-69	36	24	run	run	NOUN
abrj-69	36	25	through	through	ADP
abrj-69	36	26	judicious	judicious	ADJ
abrj-69	36	27	use	use	NOUN
abrj-69	36	28	of	of	ADP
abrj-69	36	29	the	the	DET
abrj-69	36	30	tax	tax	NOUN
abrj-69	36	31	revenues	revenue	NOUN
abrj-69	36	32	(	(	PUNCT
abrj-69	36	33	nmesirionye	nmesirionye	PROPN
abrj-69	36	34	,	,	PUNCT
abrj-69	36	35	jones	jones	PROPN
abrj-69	36	36	,	,	PUNCT
abrj-69	36	37	&	&	CCONJ
abrj-69	36	38	onuche	onuche	PROPN
abrj-69	36	39	,	,	PUNCT
abrj-69	36	40	2019	2019	NUM
abrj-69	36	41	)	)	PUNCT
abrj-69	36	42	.	.	PUNCT
abrj-69	37	1	given	give	VERB
abrj-69	37	2	this	this	DET
abrj-69	37	3	assumption	assumption	NOUN
abrj-69	37	4	,	,	PUNCT
abrj-69	37	5	nigeria	nigeria	PROPN
abrj-69	37	6	government	government	PROPN
abrj-69	37	7	uses	use	VERB
abrj-69	37	8	various	various	ADJ
abrj-69	37	9	indirect	indirect	ADJ
abrj-69	37	10	taxes	taxis	NOUN
abrj-69	37	11	revenue	revenue	NOUN
abrj-69	37	12	such	such	ADJ
abrj-69	37	13	as	as	ADP
abrj-69	37	14	the	the	DET
abrj-69	37	15	ones	one	NOUN
abrj-69	37	16	from	from	ADP
abrj-69	37	17	value	value	NOUN
abrj-69	37	18	added	add	VERB
abrj-69	37	19	,	,	PUNCT
abrj-69	37	20	custom	custom	NOUN
abrj-69	37	21	and	and	CCONJ
abrj-69	37	22	excise	excise	NOUN
abrj-69	37	23	duties	duty	NOUN
abrj-69	37	24	amongst	amongst	ADP
abrj-69	37	25	others	other	NOUN
abrj-69	37	26	to	to	PART
abrj-69	37	27	counteract	counteract	VERB
abrj-69	37	28	the	the	DET
abrj-69	37	29	problem	problem	NOUN
abrj-69	37	30	of	of	ADP
abrj-69	37	31	chronic	chronic	ADJ
abrj-69	37	32	unemployment	unemployment	NOUN
abrj-69	37	33	rate	rate	NOUN
abrj-69	37	34	that	that	PRON
abrj-69	37	35	has	have	AUX
abrj-69	37	36	risen	rise	VERB
abrj-69	37	37	from	from	ADP
abrj-69	37	38	less	less	ADJ
abrj-69	37	39	than	than	ADP
abrj-69	37	40	9	9	NUM
abrj-69	37	41	%	%	NOUN
abrj-69	37	42	in	in	ADP
abrj-69	37	43	the	the	DET
abrj-69	37	44	1970s	1970	NOUN
abrj-69	37	45	to	to	ADP
abrj-69	37	46	about	about	ADV
abrj-69	37	47	25	25	NUM
abrj-69	37	48	%	%	NOUN
abrj-69	37	49	in	in	ADP
abrj-69	37	50	2018	2018	NUM
abrj-69	37	51	(	(	PUNCT
abrj-69	37	52	national	national	ADJ
abrj-69	37	53	bureau	bureau	PROPN
abrj-69	37	54	of	of	ADP
abrj-69	37	55	statistics	statistic	NOUN
abrj-69	37	56	(	(	PUNCT
abrj-69	37	57	nbs	nbs	PROPN
abrj-69	37	58	)	)	PUNCT
abrj-69	37	59	,	,	PUNCT
abrj-69	37	60	2019	2019	NUM
abrj-69	37	61	)	)	PUNCT
abrj-69	37	62	.	.	PUNCT
abrj-69	38	1	given	give	VERB
abrj-69	38	2	the	the	DET
abrj-69	38	3	background	background	NOUN
abrj-69	38	4	above	above	ADV
abrj-69	38	5	,	,	PUNCT
abrj-69	38	6	the	the	DET
abrj-69	38	7	paper	paper	NOUN
abrj-69	38	8	empirically	empirically	ADV
abrj-69	38	9	examined	examine	VERB
abrj-69	38	10	the	the	DET
abrj-69	38	11	impact	impact	NOUN
abrj-69	38	12	of	of	ADP
abrj-69	38	13	indirect	indirect	ADJ
abrj-69	38	14	tax	tax	NOUN
abrj-69	38	15	on	on	ADP
abrj-69	38	16	employment	employment	NOUN
abrj-69	38	17	generation	generation	NOUN
abrj-69	38	18	in	in	ADP
abrj-69	38	19	nigeria	nigeria	PROPN
abrj-69	38	20	by	by	ADP
abrj-69	38	21	answering	answer	VERB
abrj-69	38	22	the	the	DET
abrj-69	38	23	following	follow	VERB
abrj-69	38	24	questions	question	NOUN
abrj-69	38	25	;	;	PUNCT
abrj-69	38	26	what	what	PRON
abrj-69	38	27	is	be	AUX
abrj-69	38	28	t	t	NOUN
abrj-69	38	29	h	h	NOUN
abrj-69	38	30	e	e	PROPN
abrj-69	38	31	relationship	relationship	NOUN
abrj-69	38	32	between	between	ADP
abrj-69	38	33	vat	vat	NOUN
abrj-69	38	34	and	and	CCONJ
abrj-69	38	35	employment	employment	NOUN
abrj-69	38	36	generation	generation	NOUN
abrj-69	38	37	?	?	PUNCT
abrj-69	39	1	how	how	SCONJ
abrj-69	39	2	has	have	AUX
abrj-69	39	3	excise	excise	NOUN
abrj-69	39	4	and	and	CCONJ
abrj-69	39	5	custom	custom	NOUN
abrj-69	39	6	duties	duty	NOUN
abrj-69	39	7	impacted	impact	VERB
abrj-69	39	8	on	on	ADP
abrj-69	39	9	increase	increase	NOUN
abrj-69	39	10	in	in	ADP
abrj-69	39	11	employment	employment	NOUN
abrj-69	39	12	in	in	ADP
abrj-69	39	13	nigeria	nigeria	PROPN
abrj-69	39	14	?	?	PUNCT
abrj-69	40	1	thus	thus	ADV
abrj-69	40	2	,	,	PUNCT
abrj-69	40	3	the	the	DET
abrj-69	40	4	objectives	objective	NOUN
abrj-69	40	5	of	of	ADP
abrj-69	40	6	the	the	DET
abrj-69	40	7	study	study	NOUN
abrj-69	40	8	were	be	AUX
abrj-69	40	9	to	to	PART
abrj-69	40	10	;	;	PUNCT
abrj-69	40	11	examine	examine	VERB
abrj-69	40	12	the	the	DET
abrj-69	40	13	relationship	relationship	NOUN
abrj-69	40	14	between	between	ADP
abrj-69	40	15	value	value	NOUN
abrj-69	40	16	added	add	VERB
abrj-69	40	17	tax	tax	NOUN
abrj-69	40	18	and	and	CCONJ
abrj-69	40	19	employment	employment	NOUN
abrj-69	40	20	generation	generation	NOUN
abrj-69	40	21	in	in	ADP
abrj-69	40	22	nigeria	nigeria	PROPN
abrj-69	40	23	and	and	CCONJ
abrj-69	40	24	determine	determine	VERB
abrj-69	40	25	the	the	DET
abrj-69	40	26	impact	impact	NOUN
abrj-69	40	27	of	of	ADP
abrj-69	40	28	custom	custom	NOUN
abrj-69	40	29	and	and	CCONJ
abrj-69	40	30	excise	excise	NOUN
abrj-69	40	31	duties	duty	NOUN
abrj-69	40	32	on	on	ADP
abrj-69	40	33	employment	employment	NOUN
abrj-69	40	34	generation	generation	NOUN
abrj-69	40	35	in	in	ADP
abrj-69	40	36	nigeria	nigeria	PROPN
abrj-69	40	37	since	since	SCONJ
abrj-69	40	38	the	the	DET
abrj-69	40	39	return	return	NOUN
abrj-69	40	40	to	to	ADP
abrj-69	40	41	full	full	ADJ
abrj-69	40	42	democracy	democracy	NOUN
abrj-69	40	43	in	in	ADP
abrj-69	40	44	1999	1999	NUM
abrj-69	40	45	.	.	PUNCT
abrj-69	41	1	moreover	moreover	ADV
abrj-69	41	2	,	,	PUNCT
abrj-69	41	3	this	this	DET
abrj-69	41	4	paper	paper	NOUN
abrj-69	41	5	is	be	AUX
abrj-69	41	6	one	one	NUM
abrj-69	41	7	of	of	ADP
abrj-69	41	8	the	the	DET
abrj-69	41	9	very	very	ADV
abrj-69	41	10	few	few	ADJ
abrj-69	41	11	studies	study	NOUN
abrj-69	41	12	that	that	PRON
abrj-69	41	13	examined	examine	VERB
abrj-69	41	14	indirect	indirect	ADJ
abrj-69	41	15	tax	tax	NOUN
abrj-69	41	16	and	and	CCONJ
abrj-69	41	17	employment	employment	NOUN
abrj-69	41	18	generation	generation	NOUN
abrj-69	41	19	.	.	PUNCT
abrj-69	42	1	this	this	PRON
abrj-69	42	2	is	be	AUX
abrj-69	42	3	because	because	SCONJ
abrj-69	42	4	;	;	PUNCT
abrj-69	42	5	most	most	ADJ
abrj-69	42	6	of	of	ADP
abrj-69	42	7	the	the	DET
abrj-69	42	8	existing	exist	VERB
abrj-69	42	9	studies	study	NOUN
abrj-69	42	10	examined	examine	VERB
abrj-69	42	11	the	the	DET
abrj-69	42	12	effect	effect	NOUN
abrj-69	42	13	of	of	ADP
abrj-69	42	14	tax	tax	NOUN
abrj-69	42	15	on	on	ADP
abrj-69	42	16	economic	economic	ADJ
abrj-69	42	17	growth	growth	NOUN
abrj-69	42	18	over	over	ADP
abrj-69	42	19	different	different	ADJ
abrj-69	42	20	data	datum	NOUN
abrj-69	42	21	periods	period	NOUN
abrj-69	42	22	.	.	PUNCT
abrj-69	43	1	since	since	SCONJ
abrj-69	43	2	it	it	PRON
abrj-69	43	3	was	be	AUX
abrj-69	43	4	realized	realize	VERB
abrj-69	43	5	that	that	SCONJ
abrj-69	43	6	there	there	PRON
abrj-69	43	7	is	be	VERB
abrj-69	43	8	hardly	hardly	ADV
abrj-69	43	9	any	any	DET
abrj-69	43	10	work	work	NOUN
abrj-69	43	11	on	on	ADP
abrj-69	43	12	the	the	DET
abrj-69	43	13	effect	effect	NOUN
abrj-69	43	14	of	of	ADP
abrj-69	43	15	indirect	indirect	ADJ
abrj-69	43	16	tax	tax	NOUN
abrj-69	43	17	on	on	ADP
abrj-69	43	18	employment	employment	NOUN
abrj-69	43	19	generation	generation	NOUN
abrj-69	43	20	in	in	ADP
abrj-69	43	21	nigeria	nigeria	PROPN
abrj-69	43	22	;	;	PUNCT
abrj-69	43	23	this	this	DET
abrj-69	43	24	study	study	NOUN
abrj-69	43	25	filled	fill	VERB
abrj-69	43	26	this	this	DET
abrj-69	43	27	research	research	NOUN
abrj-69	43	28	gap	gap	NOUN
abrj-69	43	29	.	.	PUNCT
abrj-69	44	1	2	2	X
abrj-69	44	2	.	.	X
abrj-69	44	3	review	review	NOUN
abrj-69	44	4	of	of	ADP
abrj-69	44	5	related	related	ADJ
abrj-69	44	6	literature	literature	NOUN
abrj-69	44	7	2.1	2.1	NUM
abrj-69	44	8	.	.	PUNCT
abrj-69	45	1	theoretical	theoretical	ADJ
abrj-69	45	2	review	review	NOUN
abrj-69	45	3	:	:	PUNCT
abrj-69	45	4	benefit	benefit	NOUN
abrj-69	45	5	theory	theory	NOUN
abrj-69	45	6	of	of	ADP
abrj-69	45	7	tax	tax	NOUN
abrj-69	45	8	according	accord	VERB
abrj-69	45	9	to	to	ADP
abrj-69	45	10	the	the	DET
abrj-69	45	11	renowned	renowned	ADJ
abrj-69	45	12	economists	economist	NOUN
abrj-69	45	13	;	;	PUNCT
abrj-69	45	14	knut	knut	PROPN
abrj-69	45	15	and	and	CCONJ
abrj-69	45	16	lindahl	lindahl	PROPN
abrj-69	45	17	(	(	PUNCT
abrj-69	45	18	1967	1967	NUM
abrj-69	45	19	)	)	PUNCT
abrj-69	45	20	taxes	taxis	NOUN
abrj-69	45	21	should	should	AUX
abrj-69	45	22	be	be	AUX
abrj-69	45	23	paid	pay	VERB
abrj-69	45	24	for	for	ADP
abrj-69	45	25	consumed	consume	VERB
abrj-69	45	26	public	public	ADJ
abrj-69	45	27	commodities	commodity	NOUN
abrj-69	45	28	by	by	ADP
abrj-69	45	29	individuals	individual	NOUN
abrj-69	45	30	based	base	VERB
abrj-69	45	31	on	on	ADP
abrj-69	45	32	benefits	benefit	NOUN
abrj-69	45	33	received	receive	VERB
abrj-69	45	34	.	.	PUNCT
abrj-69	46	1	in	in	ADP
abrj-69	46	2	other	other	ADJ
abrj-69	46	3	words	word	NOUN
abrj-69	46	4	,	,	PUNCT
abrj-69	46	5	tax	tax	NOUN
abrj-69	46	6	is	be	AUX
abrj-69	46	7	directly	directly	ADV
abrj-69	46	8	proportional	proportional	ADJ
abrj-69	46	9	to	to	ADP
abrj-69	46	10	state	state	NOUN
abrj-69	46	11	derived	derive	VERB
abrj-69	46	12	activities	activity	NOUN
abrj-69	46	13	(	(	PUNCT
abrj-69	46	14	bhartia	bhartia	ADV
abrj-69	46	15	,	,	PUNCT
abrj-69	46	16	2009	2009	NUM
abrj-69	46	17	)	)	PUNCT
abrj-69	46	18	.	.	PUNCT
abrj-69	47	1	this	this	PRON
abrj-69	47	2	simply	simply	ADV
abrj-69	47	3	connote	connote	VERB
abrj-69	47	4	that	that	SCONJ
abrj-69	47	5	the	the	DET
abrj-69	47	6	more	more	ADJ
abrj-69	47	7	profits	profit	NOUN
abrj-69	47	8	an	an	DET
abrj-69	47	9	individual	individual	NOUN
abrj-69	47	10	enjoys	enjoy	VERB
abrj-69	47	11	from	from	ADP
abrj-69	47	12	government	government	NOUN
abrj-69	47	13	activities	activity	NOUN
abrj-69	47	14	,	,	PUNCT
abrj-69	47	15	the	the	DET
abrj-69	47	16	more	more	ADV
abrj-69	47	17	such	such	ADJ
abrj-69	47	18	individual	individual	NOUN
abrj-69	47	19	should	should	AUX
abrj-69	47	20	pay	pay	VERB
abrj-69	47	21	to	to	ADP
abrj-69	47	22	the	the	DET
abrj-69	47	23	government	government	NOUN
abrj-69	47	24	.	.	PUNCT
abrj-69	48	1	a	a	DET
abrj-69	48	2	true	true	ADJ
abrj-69	48	3	picture	picture	NOUN
abrj-69	48	4	of	of	ADP
abrj-69	48	5	this	this	DET
abrj-69	48	6	theory	theory	NOUN
abrj-69	48	7	is	be	AUX
abrj-69	48	8	the	the	DET
abrj-69	48	9	taxes	taxis	NOUN
abrj-69	48	10	collected	collect	VERB
abrj-69	48	11	in	in	ADP
abrj-69	48	12	every	every	DET
abrj-69	48	13	local	local	ADJ
abrj-69	48	14	authorities	authority	NOUN
abrj-69	48	15	,	,	PUNCT
abrj-69	48	16	such	such	ADJ
abrj-69	48	17	as	as	ADP
abrj-69	48	18	market	market	NOUN
abrj-69	48	19	place	place	NOUN
abrj-69	48	20	,	,	PUNCT
abrj-69	48	21	bus	bus	NOUN
abrj-69	48	22	stop	stop	NOUN
abrj-69	48	23	amongst	amongst	ADP
abrj-69	48	24	others	other	NOUN
abrj-69	48	25	,	,	PUNCT
abrj-69	48	26	which	which	PRON
abrj-69	48	27	in	in	ADP
abrj-69	48	28	the	the	DET
abrj-69	48	29	long	long	ADJ
abrj-69	48	30	run	run	NOUN
abrj-69	48	31	will	will	AUX
abrj-69	48	32	be	be	AUX
abrj-69	48	33	used	use	VERB
abrj-69	48	34	to	to	PART
abrj-69	48	35	develop	develop	VERB
abrj-69	48	36	various	various	ADJ
abrj-69	48	37	social	social	ADJ
abrj-69	48	38	services	service	NOUN
abrj-69	48	39	which	which	PRON
abrj-69	48	40	results	result	VERB
abrj-69	48	41	to	to	ADP
abrj-69	48	42	social	social	ADJ
abrj-69	48	43	benefit	benefit	NOUN
abrj-69	48	44	to	to	ADP
abrj-69	48	45	the	the	DET
abrj-69	48	46	citizenry	citizenry	NOUN
abrj-69	48	47	.	.	PUNCT
abrj-69	49	1	thus	thus	ADV
abrj-69	49	2	,	,	PUNCT
abrj-69	49	3	the	the	DET
abrj-69	49	4	public	public	ADJ
abrj-69	49	5	service	service	NOUN
abrj-69	49	6	enjoys	enjoy	VERB
abrj-69	49	7	is	be	AUX
abrj-69	49	8	a	a	DET
abrj-69	49	9	function	function	NOUN
abrj-69	49	10	of	of	ADP
abrj-69	49	11	tax	tax	NOUN
abrj-69	49	12	revenue	revenue	NOUN
abrj-69	49	13	derived	derive	VERB
abrj-69	49	14	from	from	ADP
abrj-69	49	15	the	the	DET
abrj-69	49	16	benefit	benefit	NOUN
abrj-69	49	17	people	people	NOUN
abrj-69	49	18	enjoy	enjoy	VERB
abrj-69	49	19	.	.	PUNCT
abrj-69	50	1	the	the	DET
abrj-69	50	2	theory	theory	NOUN
abrj-69	50	3	has	have	AUX
abrj-69	50	4	been	be	AUX
abrj-69	50	5	subjected	subject	VERB
abrj-69	50	6	to	to	ADP
abrj-69	50	7	various	various	ADJ
abrj-69	50	8	criticisms	criticism	NOUN
abrj-69	50	9	on	on	ADP
abrj-69	50	10	the	the	DET
abrj-69	50	11	ground	ground	NOUN
abrj-69	50	12	that	that	SCONJ
abrj-69	50	13	;	;	PUNCT
abrj-69	50	14	(	(	PUNCT
abrj-69	50	15	i	i	NOUN
abrj-69	50	16	)	)	PUNCT
abrj-69	50	17	benefit	benefit	NOUN
abrj-69	50	18	is	be	AUX
abrj-69	50	19	absolutely	absolutely	ADV
abrj-69	50	20	an	an	DET
abrj-69	50	21	abstract	abstract	ADJ
abrj-69	50	22	issue	issue	NOUN
abrj-69	50	23	and	and	CCONJ
abrj-69	50	24	there	there	PRON
abrj-69	50	25	is	be	VERB
abrj-69	50	26	no	no	DET
abrj-69	50	27	logical	logical	ADJ
abrj-69	50	28	method	method	NOUN
abrj-69	50	29	to	to	PART
abrj-69	50	30	gauge	gauge	VERB
abrj-69	50	31	the	the	DET
abrj-69	50	32	extent	extent	NOUN
abrj-69	50	33	of	of	ADP
abrj-69	50	34	advantage	advantage	NOUN
abrj-69	50	35	and	and	CCONJ
abrj-69	50	36	its	its	PRON
abrj-69	50	37	money	money	NOUN
abrj-69	50	38	value	value	NOUN
abrj-69	50	39	.	.	PUNCT
abrj-69	51	1	(	(	PUNCT
abrj-69	51	2	ii	ii	NOUN
abrj-69	51	3	)	)	PUNCT
abrj-69	51	4	if	if	SCONJ
abrj-69	51	5	benefits	benefit	NOUN
abrj-69	51	6	accumulated	accumulate	VERB
abrj-69	51	7	to	to	ADP
abrj-69	51	8	an	an	DET
abrj-69	51	9	individual	individual	NOUN
abrj-69	51	10	are	be	AUX
abrj-69	51	11	the	the	DET
abrj-69	51	12	premise	premise	NOUN
abrj-69	51	13	of	of	ADP
abrj-69	51	14	tax	tax	NOUN
abrj-69	51	15	collection	collection	NOUN
abrj-69	51	16	,	,	PUNCT
abrj-69	51	17	the	the	DET
abrj-69	51	18	poor	poor	ADJ
abrj-69	51	19	must	must	AUX
abrj-69	51	20	pay	pay	VERB
abrj-69	51	21	higher	high	ADJ
abrj-69	51	22	on	on	ADP
abrj-69	51	23	the	the	DET
abrj-69	51	24	grounds	ground	NOUN
abrj-69	51	25	that	that	SCONJ
abrj-69	51	26	in	in	ADP
abrj-69	51	27	a	a	DET
abrj-69	51	28	welfare	welfare	NOUN
abrj-69	51	29	economy	economy	NOUN
abrj-69	51	30	,	,	PUNCT
abrj-69	51	31	the	the	DET
abrj-69	51	32	poor	poor	ADJ
abrj-69	51	33	get	get	VERB
abrj-69	51	34	a	a	DET
abrj-69	51	35	larger	large	ADJ
abrj-69	51	36	number	number	NOUN
abrj-69	51	37	of	of	ADP
abrj-69	51	38	advantages	advantage	NOUN
abrj-69	51	39	than	than	ADP
abrj-69	51	40	the	the	DET
abrj-69	51	41	rich	rich	ADJ
abrj-69	51	42	.	.	PUNCT
abrj-69	52	1	this	this	PRON
abrj-69	52	2	is	be	AUX
abrj-69	52	3	plainly	plainly	ADV
abrj-69	52	4	out	out	ADP
abrj-69	52	5	of	of	ADP
abrj-69	52	6	line	line	NOUN
abrj-69	52	7	and	and	CCONJ
abrj-69	52	8	as	as	ADP
abrj-69	52	9	such	such	DET
abrj-69	52	10	an	an	DET
abrj-69	52	11	inadmissible	inadmissible	ADJ
abrj-69	52	12	suggestion	suggestion	NOUN
abrj-69	52	13	(	(	PUNCT
abrj-69	52	14	iii	iii	NOUN
abrj-69	52	15	)	)	PUNCT
abrj-69	52	16	the	the	DET
abrj-69	52	17	equitable	equitable	ADJ
abrj-69	52	18	distribution	distribution	NOUN
abrj-69	52	19	of	of	ADP
abrj-69	52	20	wealth	wealth	NOUN
abrj-69	52	21	,	,	PUNCT
abrj-69	52	22	the	the	DET
abrj-69	52	23	main	main	ADJ
abrj-69	52	24	objective	objective	NOUN
abrj-69	52	25	of	of	ADP
abrj-69	52	26	most	most	ADJ
abrj-69	52	27	of	of	ADP
abrj-69	52	28	the	the	DET
abrj-69	52	29	modern	modern	ADJ
abrj-69	52	30	governments	government	NOUN
abrj-69	52	31	will	will	AUX
abrj-69	52	32	be	be	AUX
abrj-69	52	33	defeated	defeat	VERB
abrj-69	52	34	if	if	SCONJ
abrj-69	52	35	this	this	DET
abrj-69	52	36	principle	principle	NOUN
abrj-69	52	37	is	be	AUX
abrj-69	52	38	followed	follow	VERB
abrj-69	52	39	.	.	PUNCT
abrj-69	53	1	2.2	2.2	NUM
abrj-69	53	2	.	.	PUNCT
abrj-69	54	1	empirical	empirical	ADJ
abrj-69	54	2	review	review	NOUN
abrj-69	54	3	and	and	CCONJ
abrj-69	54	4	justification	justification	NOUN
abrj-69	54	5	of	of	ADP
abrj-69	54	6	the	the	DET
abrj-69	54	7	study	study	NOUN
abrj-69	54	8	empirical	empirical	ADJ
abrj-69	54	9	works	work	NOUN
abrj-69	54	10	of	of	ADP
abrj-69	54	11	scholars	scholar	NOUN
abrj-69	54	12	who	who	PRON
abrj-69	54	13	examined	examine	VERB
abrj-69	54	14	the	the	DET
abrj-69	54	15	nexuses	nexus	NOUN
abrj-69	54	16	between	between	ADP
abrj-69	54	17	various	various	ADJ
abrj-69	54	18	indirect	indirect	ADJ
abrj-69	54	19	taxes	taxis	NOUN
abrj-69	54	20	and	and	CCONJ
abrj-69	54	21	economic	economic	ADJ
abrj-69	54	22	performance	performance	NOUN
abrj-69	54	23	such	such	ADJ
abrj-69	54	24	as	as	ADP
abrj-69	54	25	economic	economic	ADJ
abrj-69	54	26	growth	growth	NOUN
abrj-69	54	27	and	and	CCONJ
abrj-69	54	28	employment	employment	NOUN
abrj-69	54	29	/	/	SYM
abrj-69	54	30	unemployment	unemployment	NOUN
abrj-69	54	31	were	be	AUX
abrj-69	54	32	identified	identify	VERB
abrj-69	54	33	.	.	PUNCT
abrj-69	55	1	such	such	ADJ
abrj-69	55	2	scholarship	scholarship	NOUN
abrj-69	55	3	include	include	VERB
abrj-69	55	4	;	;	PUNCT
abrj-69	55	5	nmesirionye	nmesirionye	PROPN
abrj-69	55	6	et	et	PROPN
abrj-69	55	7	al	al	PROPN
abrj-69	55	8	.	.	PROPN
abrj-69	56	1	(	(	PUNCT
abrj-69	56	2	2019	2019	NUM
abrj-69	56	3	)	)	PUNCT
abrj-69	56	4	who	who	PRON
abrj-69	56	5	looked	look	VERB
abrj-69	56	6	at	at	ADP
abrj-69	56	7	indirect	indirect	ADJ
abrj-69	56	8	taxes	taxis	NOUN
abrj-69	56	9	and	and	CCONJ
abrj-69	56	10	the	the	DET
abrj-69	56	11	performance	performance	NOUN
abrj-69	56	12	of	of	ADP
abrj-69	56	13	the	the	DET
abrj-69	56	14	nigerian	nigerian	ADJ
abrj-69	56	15	economy	economy	NOUN
abrj-69	56	16	as	as	ADP
abrj-69	56	17	of	of	ADP
abrj-69	56	18	1994	1994	NUM
abrj-69	56	19	to	to	ADP
abrj-69	56	20	2017	2017	NUM
abrj-69	56	21	with	with	ADP
abrj-69	56	22	the	the	DET
abrj-69	56	23	use	use	NOUN
abrj-69	56	24	of	of	ADP
abrj-69	56	25	ordinary	ordinary	ADJ
abrj-69	56	26	least	least	ADJ
abrj-69	56	27	square	square	ADJ
abrj-69	56	28	.	.	PUNCT
abrj-69	57	1	the	the	DET
abrj-69	57	2	findings	finding	NOUN
abrj-69	57	3	revealed	reveal	VERB
abrj-69	57	4	that	that	SCONJ
abrj-69	57	5	vat	vat	NOUN
abrj-69	57	6	has	have	VERB
abrj-69	57	7	direct	direct	ADJ
abrj-69	57	8	impact	impact	NOUN
abrj-69	57	9	on	on	ADP
abrj-69	57	10	gdp	gdp	NOUN
abrj-69	57	11	of	of	ADP
abrj-69	57	12	nigeria	nigeria	PROPN
abrj-69	57	13	while	while	SCONJ
abrj-69	57	14	custom	custom	NOUN
abrj-69	57	15	and	and	CCONJ
abrj-69	57	16	excise	excise	NOUN
abrj-69	57	17	duties	duty	NOUN
abrj-69	57	18	has	have	VERB
abrj-69	57	19	significant	significant	ADJ
abrj-69	57	20	positive	positive	ADJ
abrj-69	57	21	impact	impact	NOUN
abrj-69	57	22	on	on	ADP
abrj-69	57	23	gdp	gdp	NOUN
abrj-69	57	24	in	in	ADP
abrj-69	57	25	nigeria	nigeria	PROPN
abrj-69	57	26	.	.	PUNCT
abrj-69	58	1	also	also	ADV
abrj-69	58	2	,	,	PUNCT
abrj-69	58	3	obayori	obayori	ADJ
abrj-69	58	4	and	and	CCONJ
abrj-69	58	5	omekwe	omekwe	ADJ
abrj-69	58	6	(	(	PUNCT
abrj-69	58	7	2019	2019	NUM
abrj-69	58	8	)	)	PUNCT
abrj-69	58	9	used	use	VERB
abrj-69	58	10	ardl	ardl	NOUN
abrj-69	58	11	model	model	NOUN
abrj-69	58	12	to	to	PART
abrj-69	58	13	examine	examine	VERB
abrj-69	58	14	indirect	indirect	ADJ
abrj-69	58	15	tax	tax	NOUN
abrj-69	58	16	and	and	CCONJ
abrj-69	58	17	economic	economic	ADJ
abrj-69	58	18	growth	growth	NOUN
abrj-69	58	19	in	in	ADP
abrj-69	58	20	nigeria	nigeria	PROPN
abrj-69	58	21	.	.	PUNCT
abrj-69	59	1	they	they	PRON
abrj-69	59	2	concluded	conclude	VERB
abrj-69	59	3	that	that	SCONJ
abrj-69	59	4	vat	vat	NOUN
abrj-69	59	5	as	as	ADP
abrj-69	59	6	an	an	DET
abrj-69	59	7	indirect	indirect	ADJ
abrj-69	59	8	tax	tax	NOUN
abrj-69	59	9	system	system	NOUN
abrj-69	59	10	in	in	ADP
abrj-69	59	11	nigeria	nigeria	PROPN
abrj-69	59	12	has	have	VERB
abrj-69	59	13	direct	direct	ADJ
abrj-69	59	14	influence	influence	NOUN
abrj-69	59	15	on	on	ADP
abrj-69	59	16	economic	economic	ADJ
abrj-69	59	17	growth	growth	NOUN
abrj-69	59	18	in	in	ADP
abrj-69	59	19	nigeria	nigeria	PROPN
abrj-69	59	20	since	since	SCONJ
abrj-69	59	21	its	its	PRON
abrj-69	59	22	inception	inception	NOUN
abrj-69	59	23	in	in	ADP
abrj-69	59	24	1994	1994	NUM
abrj-69	59	25	.	.	PUNCT
abrj-69	60	1	inimino	inimino	PROPN
abrj-69	60	2	,	,	PUNCT
abrj-69	60	3	otubu	otubu	ADV
abrj-69	60	4	,	,	PUNCT
abrj-69	60	5	and	and	CCONJ
abrj-69	60	6	akpan	akpan	NOUN
abrj-69	60	7	(	(	PUNCT
abrj-69	60	8	2018	2018	NUM
abrj-69	60	9	)	)	PUNCT
abrj-69	60	10	used	use	VERB
abrj-69	60	11	ecm	ecm	NOUN
abrj-69	60	12	to	to	PART
abrj-69	60	13	examine	examine	VERB
abrj-69	60	14	vat	vat	NOUN
abrj-69	60	15	as	as	ADP
abrj-69	60	16	a	a	DET
abrj-69	60	17	form	form	NOUN
abrj-69	60	18	of	of	ADP
abrj-69	60	19	indirect	indirect	ADJ
abrj-69	60	20	tax	tax	NOUN
abrj-69	60	21	and	and	CCONJ
abrj-69	60	22	economic	economic	ADJ
abrj-69	60	23	growth	growth	NOUN
abrj-69	60	24	in	in	ADP
abrj-69	60	25	nigeria	nigeria	PROPN
abrj-69	60	26	from	from	ADP
abrj-69	60	27	1994	1994	NUM
abrj-69	60	28	to	to	ADP
abrj-69	60	29	2015	2015	NUM
abrj-69	60	30	.	.	PUNCT
abrj-69	61	1	they	they	PRON
abrj-69	61	2	established	establish	VERB
abrj-69	61	3	that	that	DET
abrj-69	61	4	vat	vat	NOUN
abrj-69	61	5	,	,	PUNCT
abrj-69	61	6	exchange	exchange	NOUN
abrj-69	61	7	rate	rate	NOUN
abrj-69	61	8	and	and	CCONJ
abrj-69	61	9	interest	interest	NOUN
abrj-69	61	10	rate	rate	NOUN
abrj-69	61	11	all	all	PRON
abrj-69	61	12	impacted	impact	VERB
abrj-69	61	13	on	on	ADP
abrj-69	61	14	economic	economic	ADJ
abrj-69	61	15	growth	growth	NOUN
abrj-69	61	16	in	in	ADP
abrj-69	61	17	nigeria	nigeria	PROPN
abrj-69	61	18	.	.	PUNCT
abrj-69	62	1	but	but	CCONJ
abrj-69	62	2	private	private	ADJ
abrj-69	62	3	domestic	domestic	ADJ
abrj-69	62	4	investment	investment	NOUN
abrj-69	62	5	does	do	AUX
abrj-69	62	6	not	not	PART
abrj-69	62	7	impact	impact	VERB
abrj-69	62	8	on	on	ADP
abrj-69	62	9	economic	economic	ADJ
abrj-69	62	10	growth	growth	NOUN
abrj-69	62	11	.	.	PUNCT
abrj-69	63	1	akhor	akhor	NOUN
abrj-69	63	2	and	and	CCONJ
abrj-69	63	3	ekundayo	ekundayo	PROPN
abrj-69	63	4	(	(	PUNCT
abrj-69	63	5	2016	2016	NUM
abrj-69	63	6	)	)	PUNCT
abrj-69	63	7	used	use	VERB
abrj-69	63	8	ecm	ecm	NOUN
abrj-69	63	9	to	to	PART
abrj-69	63	10	consider	consider	VERB
abrj-69	63	11	indirect	indirect	ADJ
abrj-69	63	12	tax	tax	NOUN
abrj-69	63	13	revenue	revenue	NOUN
abrj-69	63	14	and	and	CCONJ
abrj-69	63	15	nigeria	nigeria	PROPN
abrj-69	63	16	gdp	gdp	NOUN
abrj-69	63	17	for	for	ADP
abrj-69	63	18	the	the	DET
abrj-69	63	19	period	period	NOUN
abrj-69	63	20	1993	1993	NUM
abrj-69	63	21	-	-	SYM
abrj-69	63	22	2013	2013	NUM
abrj-69	63	23	.	.	PUNCT
abrj-69	64	1	they	they	PRON
abrj-69	64	2	averred	aver	VERB
abrj-69	64	3	that	that	SCONJ
abrj-69	64	4	vat	vat	NOUN
abrj-69	64	5	had	have	VERB
abrj-69	64	6	a	a	DET
abrj-69	64	7	direct	direct	ADJ
abrj-69	64	8	impact	impact	NOUN
abrj-69	64	9	on	on	ADP
abrj-69	64	10	gdp	gdp	NOUN
abrj-69	64	11	while	while	SCONJ
abrj-69	64	12	excise	excise	NOUN
abrj-69	64	13	duty	duty	NOUN
abrj-69	64	14	had	have	VERB
abrj-69	64	15	an	an	DET
abrj-69	64	16	inverse	inverse	ADJ
abrj-69	64	17	impact	impact	NOUN
abrj-69	64	18	on	on	ADP
abrj-69	64	19	gdp	gdp	PROPN
abrj-69	64	20	.	.	PROPN
abrj-69	64	21	okunbor	okunbor	PROPN
abrj-69	64	22	and	and	CCONJ
abrj-69	64	23	izedonmi	izedonmi	PROPN
abrj-69	64	24	(	(	PUNCT
abrj-69	64	25	2014	2014	NUM
abrj-69	64	26	)	)	PUNCT
abrj-69	64	27	used	use	VERB
abrj-69	64	28	linear	linear	PROPN
abrj-69	64	29	regression	regression	NOUN
abrj-69	64	30	to	to	PART
abrj-69	64	31	examine	examine	VERB
abrj-69	64	32	the	the	DET
abrj-69	64	33	contribution	contribution	NOUN
abrj-69	64	34	of	of	ADP
abrj-69	64	35	vat	vat	NOUN
abrj-69	64	36	to	to	ADP
abrj-69	64	37	the	the	DET
abrj-69	64	38	development	development	NOUN
abrj-69	64	39	of	of	ADP
abrj-69	64	40	the	the	DET
abrj-69	64	41	nigerian	nigerian	ADJ
abrj-69	64	42	economy	economy	NOUN
abrj-69	64	43	from	from	ADP
abrj-69	64	44	1994	1994	NUM
abrj-69	64	45	to	to	ADP
abrj-69	64	46	2010	2010	NUM
abrj-69	64	47	.	.	PUNCT
abrj-69	65	1	the	the	DET
abrj-69	65	2	result	result	NOUN
abrj-69	65	3	of	of	ADP
abrj-69	65	4	their	their	PRON
abrj-69	65	5	findings	finding	NOUN
abrj-69	65	6	revealed	reveal	VERB
abrj-69	65	7	that	that	SCONJ
abrj-69	65	8	vat	vat	NOUN
abrj-69	65	9	revenue	revenue	NOUN
abrj-69	65	10	and	and	CCONJ
abrj-69	65	11	total	total	ADJ
abrj-69	65	12	revenue	revenue	NOUN
abrj-69	65	13	accounted	account	VERB
abrj-69	65	14	for	for	ADP
abrj-69	65	15	almost	almost	ADV
abrj-69	65	16	92	92	NUM
abrj-69	65	17	%	%	NOUN
abrj-69	65	18	deviations	deviation	NOUN
abrj-69	65	19	in	in	ADP
abrj-69	65	20	gdp	gdp	NOUN
abrj-69	65	21	in	in	ADP
abrj-69	65	22	nigeria	nigeria	PROPN
abrj-69	65	23	.	.	PUNCT
abrj-69	66	1	ihendinihu	ihendinihu	PROPN
abrj-69	66	2	,	,	PUNCT
abrj-69	66	3	jones	jones	PROPN
abrj-69	66	4	,	,	PUNCT
abrj-69	66	5	and	and	CCONJ
abrj-69	66	6	ibanichuka	ibanichuka	PROPN
abrj-69	66	7	(	(	PUNCT
abrj-69	66	8	2014	2014	NUM
abrj-69	66	9	)	)	PUNCT
abrj-69	66	10	investigated	investigate	VERB
abrj-69	66	11	the	the	DET
abrj-69	66	12	long	long	ADV
abrj-69	66	13	-	-	PUNCT
abrj-69	66	14	run	run	NOUN
abrj-69	66	15	equilibrium	equilibrium	NOUN
abrj-69	66	16	nexus	nexus	NOUN
abrj-69	66	17	between	between	ADP
abrj-69	66	18	tax	tax	NOUN
abrj-69	66	19	revenue	revenue	NOUN
abrj-69	66	20	and	and	CCONJ
abrj-69	66	21	economic	economic	ADJ
abrj-69	66	22	growth	growth	NOUN
abrj-69	66	23	in	in	ADP
abrj-69	66	24	nigeria	nigeria	PROPN
abrj-69	66	25	from	from	ADP
abrj-69	66	26	1986	1986	NUM
abrj-69	66	27	to	to	ADP
abrj-69	66	28	2012	2012	NUM
abrj-69	66	29	with	with	ADP
abrj-69	66	30	the	the	DET
abrj-69	66	31	use	use	NOUN
abrj-69	66	32	of	of	ADP
abrj-69	66	33	ardl	ardl	NOUN
abrj-69	66	34	technique	technique	NOUN
abrj-69	66	35	and	and	CCONJ
abrj-69	66	36	found	find	VERB
abrj-69	66	37	that	that	SCONJ
abrj-69	66	38	vat	vat	NOUN
abrj-69	66	39	has	have	VERB
abrj-69	66	40	no	no	DET
abrj-69	66	41	statistical	statistical	ADJ
abrj-69	66	42	significant	significant	ADJ
abrj-69	66	43	impact	impact	NOUN
abrj-69	66	44	on	on	ADP
abrj-69	66	45	economic	economic	ADJ
abrj-69	66	46	growth	growth	NOUN
abrj-69	66	47	in	in	ADP
abrj-69	66	48	nigeria	nigeria	PROPN
abrj-69	66	49	.	.	PUNCT
abrj-69	67	1	johnson	johnson	PROPN
abrj-69	67	2	(	(	PUNCT
abrj-69	67	3	2013	2013	NUM
abrj-69	67	4	)	)	PUNCT
abrj-69	67	5	examined	examine	VERB
abrj-69	67	6	the	the	DET
abrj-69	67	7	impact	impact	NOUN
abrj-69	67	8	of	of	ADP
abrj-69	67	9	tax	tax	NOUN
abrj-69	67	10	policy	policy	NOUN
abrj-69	67	11	on	on	ADP
abrj-69	67	12	inflation	inflation	NOUN
abrj-69	67	13	and	and	CCONJ
abrj-69	67	14	unemployment	unemployment	NOUN
abrj-69	67	15	in	in	ADP
abrj-69	67	16	nigeria	nigeria	PROPN
abrj-69	67	17	from	from	ADP
abrj-69	67	18	1970	1970	NUM
abrj-69	67	19	to	to	ADP
abrj-69	67	20	2008	2008	NUM
abrj-69	67	21	.	.	PUNCT
abrj-69	68	1	the	the	DET
abrj-69	68	2	ols	ols	PROPN
abrj-69	68	3	estimations	estimation	NOUN
abrj-69	68	4	showed	show	VERB
abrj-69	68	5	that	that	SCONJ
abrj-69	68	6	taxes	taxis	NOUN
abrj-69	68	7	have	have	VERB
abrj-69	68	8	a	a	DET
abrj-69	68	9	negative	negative	ADJ
abrj-69	68	10	effect	effect	NOUN
abrj-69	68	11	on	on	ADP
abrj-69	68	12	both	both	DET
abrj-69	68	13	inflation	inflation	NOUN
abrj-69	68	14	and	and	CCONJ
abrj-69	68	15	unemployment	unemployment	NOUN
abrj-69	68	16	rates	rate	NOUN
abrj-69	68	17	but	but	CCONJ
abrj-69	68	18	with	with	ADP
abrj-69	68	19	insignificant	insignificant	ADJ
abrj-69	68	20	coefficient	coefficient	NOUN
abrj-69	68	21	.	.	PUNCT
abrj-69	69	1	ilaboya	ilaboya	VERB
abrj-69	69	2	and	and	CCONJ
abrj-69	69	3	mgbame	mgbame	PROPN
abrj-69	69	4	(	(	PUNCT
abrj-69	69	5	2012	2012	NUM
abrj-69	69	6	)	)	PUNCT
abrj-69	69	7	investigated	investigate	VERB
abrj-69	69	8	indirect	indirect	ADJ
abrj-69	69	9	tax	tax	NOUN
abrj-69	69	10	-	-	PUNCT
abrj-69	69	11	economic	economic	ADJ
abrj-69	69	12	growth	growth	NOUN
abrj-69	69	13	dynamics	dynamic	NOUN
abrj-69	69	14	from	from	ADP
abrj-69	69	15	1980	1980	NUM
abrj-69	69	16	-	-	SYM
abrj-69	69	17	2011	2011	NUM
abrj-69	69	18	with	with	ADP
abrj-69	69	19	the	the	DET
abrj-69	69	20	use	use	NOUN
abrj-69	69	21	of	of	ADP
abrj-69	69	22	error	error	NOUN
abrj-69	69	23	correction	correction	NOUN
abrj-69	69	24	mechanism	mechanism	NOUN
abrj-69	69	25	.	.	PUNCT
abrj-69	70	1	they	they	PRON
abrj-69	70	2	found	find	VERB
abrj-69	70	3	an	an	DET
abrj-69	70	4	indirect	indirect	ADJ
abrj-69	70	5	and	and	CCONJ
abrj-69	70	6	insignificant	insignificant	ADJ
abrj-69	70	7	connection	connection	NOUN
abrj-69	70	8	between	between	ADP
abrj-69	70	9	indirect	indirect	ADJ
abrj-69	70	10	tax	tax	NOUN
abrj-69	70	11	and	and	CCONJ
abrj-69	70	12	economic	economic	ADJ
abrj-69	70	13	growth	growth	NOUN
abrj-69	70	14	in	in	ADP
abrj-69	70	15	nigeria	nigeria	PROPN
abrj-69	70	16	.	.	PUNCT
abrj-69	71	1	meanwhile	meanwhile	ADV
abrj-69	71	2	,	,	PUNCT
abrj-69	71	3	existing	exist	VERB
abrj-69	71	4	empirical	empirical	ADJ
abrj-69	71	5	studies	study	NOUN
abrj-69	71	6	revealed	reveal	VERB
abrj-69	71	7	that	that	SCONJ
abrj-69	71	8	several	several	ADJ
abrj-69	71	9	research	research	NOUN
abrj-69	71	10	explorations	exploration	NOUN
abrj-69	71	11	have	have	AUX
abrj-69	71	12	examined	examine	VERB
abrj-69	71	13	the	the	DET
abrj-69	71	14	effects	effect	NOUN
abrj-69	71	15	of	of	ADP
abrj-69	71	16	indirect	indirect	ADJ
abrj-69	71	17	tax	tax	NOUN
abrj-69	71	18	on	on	ADP
abrj-69	71	19	economic	economic	ADJ
abrj-69	71	20	growth	growth	NOUN
abrj-69	71	21	and	and	CCONJ
abrj-69	71	22	other	other	ADJ
abrj-69	71	23	macroeconomic	macroeconomic	ADJ
abrj-69	71	24	variables	variable	NOUN
abrj-69	71	25	over	over	ADP
abrj-69	71	26	different	different	ADJ
abrj-69	71	27	data	datum	NOUN
abrj-69	71	28	periods	period	NOUN
abrj-69	71	29	.	.	PUNCT
abrj-69	72	1	also	also	ADV
abrj-69	72	2	,	,	PUNCT
abrj-69	72	3	the	the	DET
abrj-69	72	4	empirical	empirical	ADJ
abrj-69	72	5	review	review	NOUN
abrj-69	72	6	exposed	expose	VERB
abrj-69	72	7	that	that	SCONJ
abrj-69	72	8	most	most	ADJ
abrj-69	72	9	of	of	ADP
abrj-69	72	10	the	the	DET
abrj-69	72	11	studies	study	NOUN
abrj-69	72	12	of	of	ADP
abrj-69	72	13	particular	particular	ADJ
abrj-69	72	14	interest	interest	NOUN
abrj-69	72	15	applied	apply	VERB
abrj-69	72	16	different	different	ADJ
abrj-69	72	17	estimation	estimation	NOUN
abrj-69	72	18	techniques	technique	NOUN
abrj-69	72	19	in	in	ADP
abrj-69	72	20	their	their	PRON
abrj-69	72	21	analysis	analysis	NOUN
abrj-69	72	22	,	,	PUNCT
abrj-69	72	23	such	such	ADJ
abrj-69	72	24	as	as	ADP
abrj-69	72	25	ordinary	ordinary	ADJ
abrj-69	72	26	least	least	ADJ
abrj-69	72	27	squares	square	NOUN
abrj-69	72	28	,	,	PUNCT
abrj-69	72	29	cointegration	cointegration	NOUN
abrj-69	72	30	and	and	CCONJ
abrj-69	72	31	error	error	NOUN
abrj-69	72	32	correction	correction	NOUN
abrj-69	72	33	technique	technique	NOUN
abrj-69	72	34	and	and	CCONJ
abrj-69	72	35	ardl	ardl	NOUN
abrj-69	72	36	.	.	PUNCT
abrj-69	73	1	but	but	CCONJ
abrj-69	73	2	these	these	DET
abrj-69	73	3	empirical	empirical	ADJ
abrj-69	73	4	studies	study	NOUN
abrj-69	73	5	reached	reach	VERB
abrj-69	73	6	different	different	ADJ
abrj-69	73	7	conclusions	conclusion	NOUN
abrj-69	73	8	about	about	ADP
abrj-69	73	9	the	the	DET
abrj-69	73	10	influence	influence	NOUN
abrj-69	73	11	of	of	ADP
abrj-69	73	12	indirect	indirect	ADJ
abrj-69	73	13	tax	tax	NOUN
abrj-69	73	14	on	on	ADP
abrj-69	73	15	economic	economic	ADJ
abrj-69	73	16	fundamentals	fundamental	NOUN
abrj-69	73	17	,	,	PUNCT
abrj-69	73	18	which	which	PRON
abrj-69	73	19	can	can	AUX
abrj-69	73	20	not	not	PART
abrj-69	73	21	be	be	AUX
abrj-69	73	22	generalised	generalise	VERB
abrj-69	73	23	for	for	ADP
abrj-69	73	24	policy	policy	NOUN
abrj-69	73	25	decisions	decision	NOUN
abrj-69	73	26	.	.	PUNCT
abrj-69	74	1	but	but	CCONJ
abrj-69	74	2	from	from	ADP
abrj-69	74	3	the	the	DET
abrj-69	74	4	scholarship	scholarship	NOUN
abrj-69	74	5	,	,	PUNCT
abrj-69	74	6	it	it	PRON
abrj-69	74	7	was	be	AUX
abrj-69	74	8	realized	realize	VERB
abrj-69	74	9	that	that	SCONJ
abrj-69	74	10	hardly	hardly	ADV
abrj-69	74	11	is	be	AUX
abrj-69	74	12	there	there	PRON
abrj-69	74	13	any	any	DET
abrj-69	74	14	work	work	NOUN
abrj-69	74	15	on	on	ADP
abrj-69	74	16	the	the	DET
abrj-69	74	17	effect	effect	NOUN
abrj-69	74	18	of	of	ADP
abrj-69	74	19	indirect	indirect	ADJ
abrj-69	74	20	tax	tax	NOUN
abrj-69	74	21	on	on	ADP
abrj-69	74	22	employment	employment	NOUN
abrj-69	74	23	generation	generation	NOUN
abrj-69	74	24	in	in	ADP
abrj-69	74	25	nigeria	nigeria	PROPN
abrj-69	74	26	;	;	PUNCT
abrj-69	74	27	this	this	DET
abrj-69	74	28	study	study	NOUN
abrj-69	74	29	filled	fill	VERB
abrj-69	74	30	this	this	DET
abrj-69	74	31	research	research	NOUN
abrj-69	74	32	gap	gap	NOUN
abrj-69	74	33	.	.	PUNCT
abrj-69	75	1	this	this	PRON
abrj-69	75	2	was	be	AUX
abrj-69	75	3	done	do	VERB
abrj-69	75	4	by	by	ADP
abrj-69	75	5	using	use	VERB
abrj-69	75	6	the	the	DET
abrj-69	75	7	technique	technique	NOUN
abrj-69	75	8	of	of	ADP
abrj-69	75	9	dynamic	dynamic	ADJ
abrj-69	75	10	ordinary	ordinary	ADJ
abrj-69	75	11	least	least	ADJ
abrj-69	75	12	square	square	ADJ
abrj-69	75	13	(	(	PUNCT
abrj-69	75	14	dols	dol	NOUN
abrj-69	75	15	)	)	PUNCT
abrj-69	75	16	to	to	PART
abrj-69	75	17	examine	examine	VERB
abrj-69	75	18	indirect	indirect	ADJ
abrj-69	75	19	tax	tax	NOUN
abrj-69	75	20	and	and	CCONJ
abrj-69	75	21	employment	employment	NOUN
abrj-69	75	22	generation	generation	NOUN
abrj-69	75	23	in	in	ADP
abrj-69	75	24	nigeria	nigeria	PROPN
abrj-69	75	25	.	.	PUNCT
abrj-69	76	1	it	it	PRON
abrj-69	76	2	also	also	ADV
abrj-69	76	3	,	,	PUNCT
abrj-69	76	4	extends	extend	VERB
abrj-69	76	5	the	the	DET
abrj-69	76	6	period	period	NOUN
abrj-69	76	7	of	of	ADP
abrj-69	76	8	study	study	NOUN
abrj-69	76	9	to	to	ADP
abrj-69	76	10	2019	2019	NUM
abrj-69	76	11	in	in	ADP
abrj-69	76	12	order	order	NOUN
abrj-69	76	13	to	to	PART
abrj-69	76	14	capture	capture	VERB
abrj-69	76	15	realities	reality	NOUN
abrj-69	76	16	of	of	ADP
abrj-69	76	17	recent	recent	ADJ
abrj-69	76	18	policy	policy	NOUN
abrj-69	76	19	actions	action	NOUN
abrj-69	76	20	on	on	ADP
abrj-69	76	21	employment	employment	NOUN
abrj-69	76	22	creation	creation	NOUN
abrj-69	76	23	in	in	ADP
abrj-69	76	24	nigeria	nigeria	PROPN
abrj-69	76	25	.	.	PUNCT
abrj-69	77	1	3	3	X
abrj-69	77	2	.	.	X
abrj-69	77	3	methodology	methodology	NOUN
abrj-69	77	4	the	the	DET
abrj-69	77	5	data	datum	NOUN
abrj-69	77	6	ranges	range	VERB
abrj-69	77	7	from	from	ADP
abrj-69	77	8	the	the	DET
abrj-69	77	9	period	period	NOUN
abrj-69	77	10	of	of	ADP
abrj-69	77	11	1999	1999	NUM
abrj-69	77	12	to	to	ADP
abrj-69	77	13	2019	2019	NUM
abrj-69	77	14	.	.	PUNCT
abrj-69	78	1	this	this	DET
abrj-69	78	2	data	datum	NOUN
abrj-69	78	3	was	be	AUX
abrj-69	78	4	mainly	mainly	ADV
abrj-69	78	5	sourced	source	VERB
abrj-69	78	6	from	from	ADP
abrj-69	78	7	the	the	DET
abrj-69	78	8	publications	publication	NOUN
abrj-69	78	9	of	of	ADP
abrj-69	78	10	the	the	DET
abrj-69	78	11	central	central	ADJ
abrj-69	78	12	bank	bank	PROPN
abrj-69	78	13	of	of	ADP
abrj-69	78	14	nigeria	nigeria	PROPN
abrj-69	78	15	(	(	PUNCT
abrj-69	78	16	cbn	cbn	PROPN
abrj-69	78	17	)	)	PUNCT
abrj-69	78	18	statistical	statistical	ADJ
abrj-69	78	19	bulletin	bulletin	NOUN
abrj-69	78	20	volume	volume	NOUN
abrj-69	78	21	30	30	NUM
abrj-69	78	22	,	,	PUNCT
abrj-69	78	23	2019.this	2019.this	PRON
abrj-69	78	24	study	study	NOUN
abrj-69	78	25	adopted	adopt	VERB
abrj-69	78	26	the	the	DET
abrj-69	78	27	econometrics	econometrics	NOUN
abrj-69	78	28	method	method	NOUN
abrj-69	78	29	of	of	ADP
abrj-69	78	30	dynamic	dynamic	ADJ
abrj-69	78	31	ordinary	ordinary	ADJ
abrj-69	78	32	least	least	ADJ
abrj-69	78	33	square	square	ADJ
abrj-69	78	34	(	(	PUNCT
abrj-69	78	35	dols	dol	NOUN
abrj-69	78	36	)	)	PUNCT
abrj-69	78	37	to	to	PART
abrj-69	78	38	explore	explore	VERB
abrj-69	78	39	the	the	DET
abrj-69	78	40	impact	impact	NOUN
abrj-69	78	41	of	of	ADP
abrj-69	78	42	the	the	DET
abrj-69	78	43	explanatory	explanatory	ADJ
abrj-69	78	44	variables	variable	NOUN
abrj-69	78	45	(	(	PUNCT
abrj-69	78	46	value	value	NOUN
abrj-69	78	47	added	add	VERB
abrj-69	78	48	tax	tax	NOUN
abrj-69	78	49	and	and	CCONJ
abrj-69	78	50	asian	asian	ADJ
abrj-69	78	51	business	business	NOUN
abrj-69	78	52	research	research	NOUN
abrj-69	78	53	journal	journal	NOUN
abrj-69	78	54	,	,	PUNCT
abrj-69	78	55	2020	2020	NUM
abrj-69	78	56	,	,	PUNCT
abrj-69	78	57	5	5	NUM
abrj-69	78	58	:	:	SYM
abrj-69	78	59	7	7	NUM
abrj-69	78	60	-	-	SYM
abrj-69	78	61	12	12	NUM
abrj-69	78	62	9	9	NUM
abrj-69	78	63	©	©	PROPN
abrj-69	78	64	2020	2020	NUM
abrj-69	78	65	by	by	ADP
abrj-69	78	66	the	the	DET
abrj-69	78	67	authors	author	NOUN
abrj-69	78	68	;	;	PUNCT
abrj-69	78	69	licensee	licensee	NOUN
abrj-69	78	70	eastern	eastern	ADJ
abrj-69	78	71	centre	centre	NOUN
abrj-69	78	72	of	of	ADP
abrj-69	78	73	science	science	NOUN
abrj-69	78	74	and	and	CCONJ
abrj-69	78	75	education	education	NOUN
abrj-69	78	76	,	,	PUNCT
abrj-69	78	77	usa	usa	PROPN
abrj-69	78	78	custom	custom	ADJ
abrj-69	78	79	/	/	SYM
abrj-69	78	80	excise	excise	NOUN
abrj-69	78	81	duties	duty	NOUN
abrj-69	78	82	)	)	PUNCT
abrj-69	78	83	on	on	ADP
abrj-69	78	84	the	the	DET
abrj-69	78	85	dependent	dependent	ADJ
abrj-69	78	86	variable	variable	NOUN
abrj-69	78	87	(	(	PUNCT
abrj-69	78	88	employment	employment	NOUN
abrj-69	78	89	rate	rate	NOUN
abrj-69	78	90	)	)	PUNCT
abrj-69	78	91	.	.	PUNCT
abrj-69	79	1	the	the	DET
abrj-69	79	2	essence	essence	NOUN
abrj-69	79	3	of	of	ADP
abrj-69	79	4	using	use	VERB
abrj-69	79	5	the	the	DET
abrj-69	79	6	dols	dol	NOUN
abrj-69	79	7	proposed	propose	VERB
abrj-69	79	8	by	by	ADP
abrj-69	79	9	stock	stock	NOUN
abrj-69	79	10	and	and	CCONJ
abrj-69	79	11	watson	watson	PROPN
abrj-69	79	12	(	(	PUNCT
abrj-69	79	13	1993	1993	NUM
abrj-69	79	14	)	)	PUNCT
abrj-69	79	15	is	be	AUX
abrj-69	79	16	because	because	SCONJ
abrj-69	79	17	it	it	PRON
abrj-69	79	18	has	have	VERB
abrj-69	79	19	the	the	DET
abrj-69	79	20	ability	ability	NOUN
abrj-69	79	21	to	to	PART
abrj-69	79	22	eliminate	eliminate	VERB
abrj-69	79	23	endogeneity	endogeneity	NOUN
abrj-69	79	24	problem	problem	NOUN
abrj-69	79	25	and	and	CCONJ
abrj-69	79	26	it	it	PRON
abrj-69	79	27	is	be	AUX
abrj-69	79	28	robust	robust	ADJ
abrj-69	79	29	to	to	ADP
abrj-69	79	30	autocorrelation	autocorrelation	NOUN
abrj-69	79	31	problem	problem	NOUN
abrj-69	79	32	.	.	PUNCT
abrj-69	80	1	meanwhile	meanwhile	ADV
abrj-69	80	2	,	,	PUNCT
abrj-69	80	3	preliminary	preliminary	ADJ
abrj-69	80	4	test	test	NOUN
abrj-69	80	5	via	via	ADP
abrj-69	80	6	descriptive	descriptive	ADJ
abrj-69	80	7	statistics	statistic	NOUN
abrj-69	80	8	was	be	AUX
abrj-69	80	9	carried	carry	VERB
abrj-69	80	10	out	out	ADP
abrj-69	80	11	to	to	PART
abrj-69	80	12	ascertain	ascertain	VERB
abrj-69	80	13	the	the	DET
abrj-69	80	14	characteristic	characteristic	ADJ
abrj-69	80	15	nature	nature	NOUN
abrj-69	80	16	of	of	ADP
abrj-69	80	17	the	the	DET
abrj-69	80	18	time	time	NOUN
abrj-69	80	19	series	series	NOUN
abrj-69	80	20	under	under	ADP
abrj-69	80	21	consideration	consideration	NOUN
abrj-69	80	22	.	.	PUNCT
abrj-69	81	1	also	also	ADV
abrj-69	81	2	,	,	PUNCT
abrj-69	81	3	stationarity	stationarity	NOUN
abrj-69	81	4	test	test	NOUN
abrj-69	81	5	via	via	ADP
abrj-69	81	6	adf	adf	PROPN
abrj-69	81	7	unit	unit	NOUN
abrj-69	81	8	root	root	PROPN
abrj-69	81	9	test	test	NOUN
abrj-69	81	10	was	be	AUX
abrj-69	81	11	carried	carry	VERB
abrj-69	81	12	out	out	ADP
abrj-69	81	13	to	to	PART
abrj-69	81	14	establish	establish	VERB
abrj-69	81	15	stability	stability	NOUN
abrj-69	81	16	of	of	ADP
abrj-69	81	17	the	the	DET
abrj-69	81	18	time	time	NOUN
abrj-69	81	19	series	series	PROPN
abrj-69	81	20	.	.	PUNCT
abrj-69	82	1	also	also	ADV
abrj-69	82	2	,	,	PUNCT
abrj-69	82	3	co	co	ADJ
abrj-69	82	4	-	-	NOUN
abrj-69	82	5	integration	integration	NOUN
abrj-69	82	6	test	test	NOUN
abrj-69	82	7	proposed	propose	VERB
abrj-69	82	8	by	by	ADP
abrj-69	82	9	johansen	johansen	PROPN
abrj-69	82	10	(	(	PUNCT
abrj-69	82	11	1998	1998	NUM
abrj-69	82	12	)	)	PUNCT
abrj-69	82	13	was	be	AUX
abrj-69	82	14	conducted	conduct	VERB
abrj-69	82	15	to	to	PART
abrj-69	82	16	ascertain	ascertain	VERB
abrj-69	82	17	the	the	DET
abrj-69	82	18	long	long	ADV
abrj-69	82	19	-	-	PUNCT
abrj-69	82	20	run	run	VERB
abrj-69	82	21	equilibrium	equilibrium	NOUN
abrj-69	82	22	relationship	relationship	NOUN
abrj-69	82	23	among	among	ADP
abrj-69	82	24	the	the	DET
abrj-69	82	25	variables	variable	NOUN
abrj-69	82	26	3.1	3.1	NUM
abrj-69	82	27	.	.	PUNCT
abrj-69	82	28	model	model	NOUN
abrj-69	82	29	specification	specification	NOUN
abrj-69	82	30	the	the	DET
abrj-69	82	31	empirical	empirical	ADJ
abrj-69	82	32	model	model	NOUN
abrj-69	82	33	for	for	ADP
abrj-69	82	34	the	the	DET
abrj-69	82	35	study	study	NOUN
abrj-69	82	36	was	be	AUX
abrj-69	82	37	cast	cast	VERB
abrj-69	82	38	in	in	ADP
abrj-69	82	39	line	line	NOUN
abrj-69	82	40	with	with	ADP
abrj-69	82	41	the	the	DET
abrj-69	82	42	model	model	NOUN
abrj-69	82	43	proposed	propose	VERB
abrj-69	82	44	by	by	ADP
abrj-69	82	45	nmesirionye	nmesirionye	PROPN
abrj-69	82	46	et	et	PROPN
abrj-69	82	47	al	al	PROPN
abrj-69	82	48	.	.	PROPN
abrj-69	83	1	(	(	PUNCT
abrj-69	83	2	2019	2019	NUM
abrj-69	83	3	)	)	PUNCT
abrj-69	83	4	who	who	PRON
abrj-69	83	5	used	use	VERB
abrj-69	83	6	ols	ol	NOUN
abrj-69	83	7	to	to	PART
abrj-69	83	8	examine	examine	VERB
abrj-69	83	9	indirect	indirect	ADJ
abrj-69	83	10	taxes	taxis	NOUN
abrj-69	83	11	and	and	CCONJ
abrj-69	83	12	performance	performance	NOUN
abrj-69	83	13	of	of	ADP
abrj-69	83	14	the	the	DET
abrj-69	83	15	nigerian	nigerian	ADJ
abrj-69	83	16	economy	economy	NOUN
abrj-69	83	17	from	from	ADP
abrj-69	83	18	1994	1994	NUM
abrj-69	83	19	to	to	ADP
abrj-69	83	20	2017	2017	NUM
abrj-69	83	21	.	.	PUNCT
abrj-69	84	1	their	their	PRON
abrj-69	84	2	ols	ol	NOUN
abrj-69	84	3	model	model	NOUN
abrj-69	84	4	was	be	AUX
abrj-69	84	5	in	in	ADP
abrj-69	84	6	the	the	DET
abrj-69	84	7	form	form	NOUN
abrj-69	84	8	of	of	ADP
abrj-69	84	9	gdp	gdp	NOUN
abrj-69	84	10	=	=	SYM
abrj-69	84	11	f(vat	f(vat	PROPN
abrj-69	84	12	,	,	PUNCT
abrj-69	84	13	ecd	ecd	PROPN
abrj-69	84	14	)	)	PUNCT
abrj-69	84	15	(	(	PUNCT
abrj-69	84	16	1	1	NUM
abrj-69	84	17	)	)	PUNCT
abrj-69	84	18	.	.	PUNCT
abrj-69	85	1	where	where	SCONJ
abrj-69	85	2	gdp	gdp	NOUN
abrj-69	85	3	is	be	AUX
abrj-69	85	4	economic	economic	ADJ
abrj-69	85	5	performance	performance	NOUN
abrj-69	85	6	,	,	PUNCT
abrj-69	85	7	vat	vat	NOUN
abrj-69	85	8	is	be	AUX
abrj-69	85	9	value	value	NOUN
abrj-69	85	10	added	add	VERB
abrj-69	85	11	tax	tax	NOUN
abrj-69	85	12	and	and	CCONJ
abrj-69	85	13	ecd	ecd	PROPN
abrj-69	85	14	is	be	AUX
abrj-69	85	15	excise	excise	NOUN
abrj-69	85	16	duties	duty	NOUN
abrj-69	85	17	.	.	PUNCT
abrj-69	86	1	but	but	CCONJ
abrj-69	86	2	the	the	DET
abrj-69	86	3	current	current	ADJ
abrj-69	86	4	model	model	NOUN
abrj-69	86	5	replaced	replace	VERB
abrj-69	86	6	gdp	gdp	NOUN
abrj-69	86	7	with	with	ADP
abrj-69	86	8	employment	employment	NOUN
abrj-69	86	9	generation	generation	NOUN
abrj-69	86	10	(	(	PUNCT
abrj-69	86	11	epg	epg	PROPN
abrj-69	86	12	)	)	PUNCT
abrj-69	86	13	in	in	ADP
abrj-69	86	14	the	the	DET
abrj-69	86	15	model	model	NOUN
abrj-69	86	16	.	.	PUNCT
abrj-69	87	1	it	it	PRON
abrj-69	87	2	also	also	ADV
abrj-69	87	3	extend	extend	VERB
abrj-69	87	4	the	the	DET
abrj-69	87	5	time	time	NOUN
abrj-69	87	6	frame	frame	NOUN
abrj-69	87	7	to	to	ADP
abrj-69	87	8	2019	2019	NUM
abrj-69	87	9	.	.	PUNCT
abrj-69	88	1	thus	thus	ADV
abrj-69	88	2	,	,	PUNCT
abrj-69	88	3	dols	dol	NOUN
abrj-69	88	4	model	model	NOUN
abrj-69	88	5	specified	specify	VERB
abrj-69	88	6	in	in	ADP
abrj-69	88	7	log	log	NOUN
abrj-69	88	8	-	-	PUNCT
abrj-69	88	9	linear	linear	NOUN
abrj-69	88	10	econometric	econometric	ADJ
abrj-69	88	11	form	form	NOUN
abrj-69	88	12	is	be	AUX
abrj-69	88	13	stated	state	VERB
abrj-69	88	14	thus	thus	ADV
abrj-69	88	15	;	;	PUNCT
abrj-69	88	16	epg	epg	NOUN
abrj-69	88	17	=	=	NOUN
abrj-69	88	18	λ0	λ0	NOUN
abrj-69	88	19	+	+	CCONJ
abrj-69	88	20	λ1lnvatt	λ1lnvatt	ADJ
abrj-69	88	21	+	+	CCONJ
abrj-69	88	22	λ2lncudt	λ2lncudt	NOUN
abrj-69	88	23	+	+	CCONJ
abrj-69	88	24	∑	∑	PROPN
abrj-69	88	25	𝑛	𝑛	PRON
abrj-69	88	26	𝑖=1	𝑖=1	PROPN
abrj-69	88	27	∆λ1𝐿𝑛𝑉𝐴𝑇𝑡	∆λ1𝐿𝑛𝑉𝐴𝑇𝑡	NUM
abrj-69	88	28	−	−	NOUN
abrj-69	88	29	1	1	NUM
abrj-69	89	1	+	+	CCONJ
abrj-69	89	2	∑	∑	PROPN
abrj-69	89	3	𝑛	𝑛	PRON
abrj-69	89	4	𝑖=1	𝑖=1	PROPN
abrj-69	89	5	∆λ2lncudt	∆λ2lncudt	NOUN
abrj-69	89	6	+	+	NUM
abrj-69	89	7	µt	µt	X
abrj-69	89	8	(	(	PUNCT
abrj-69	89	9	2	2	NUM
abrj-69	89	10	)	)	PUNCT
abrj-69	89	11	where	where	SCONJ
abrj-69	89	12	;	;	PUNCT
abrj-69	89	13	epg	epg	PROPN
abrj-69	89	14	is	be	AUX
abrj-69	89	15	employment	employment	NOUN
abrj-69	89	16	rate	rate	NOUN
abrj-69	89	17	(	(	PUNCT
abrj-69	89	18	proxy	proxy	NOUN
abrj-69	89	19	for	for	ADP
abrj-69	89	20	employment	employment	NOUN
abrj-69	89	21	generation	generation	NOUN
abrj-69	89	22	)	)	PUNCT
abrj-69	89	23	,	,	PUNCT
abrj-69	89	24	vat	vat	NOUN
abrj-69	89	25	is	be	AUX
abrj-69	89	26	value	value	NOUN
abrj-69	89	27	added	add	VERB
abrj-69	89	28	tax	tax	NOUN
abrj-69	89	29	,	,	PUNCT
abrj-69	89	30	cud	cud	PROPN
abrj-69	89	31	is	be	AUX
abrj-69	89	32	custom	custom	NOUN
abrj-69	89	33	and	and	CCONJ
abrj-69	89	34	excise	excise	NOUN
abrj-69	89	35	duties	duty	NOUN
abrj-69	89	36	,	,	PUNCT
abrj-69	89	37	µ	µ	X
abrj-69	89	38	is	be	AUX
abrj-69	89	39	error	error	NOUN
abrj-69	89	40	term	term	NOUN
abrj-69	89	41	,	,	PUNCT
abrj-69	89	42	λ1	λ1	ADJ
abrj-69	89	43	and	and	CCONJ
abrj-69	89	44	λ2	λ2	NOUN
abrj-69	89	45	are	be	AUX
abrj-69	89	46	slope	slope	NOUN
abrj-69	89	47	parameters	parameter	NOUN
abrj-69	89	48	,	,	PUNCT
abrj-69	89	49	λ0	λ0	NOUN
abrj-69	89	50	is	be	AUX
abrj-69	89	51	intercept	intercept	NOUN
abrj-69	89	52	parameter	parameter	NOUN
abrj-69	89	53	and	and	CCONJ
abrj-69	89	54	∑	∑	PROPN
abrj-69	89	55	is	be	AUX
abrj-69	89	56	summation	summation	NOUN
abrj-69	89	57	.	.	PUNCT
abrj-69	90	1	3.2	3.2	NUM
abrj-69	90	2	.	.	PUNCT
abrj-69	90	3	description	description	NOUN
abrj-69	90	4	of	of	ADP
abrj-69	90	5	the	the	DET
abrj-69	90	6	variables	variables	ADJ
abrj-69	90	7	employment	employment	NOUN
abrj-69	90	8	generation	generation	NOUN
abrj-69	90	9	:	:	PUNCT
abrj-69	90	10	this	this	PRON
abrj-69	90	11	is	be	AUX
abrj-69	90	12	an	an	DET
abrj-69	90	13	economic	economic	ADJ
abrj-69	90	14	situation	situation	NOUN
abrj-69	90	15	in	in	ADP
abrj-69	90	16	which	which	PRON
abrj-69	90	17	people	people	NOUN
abrj-69	90	18	who	who	PRON
abrj-69	90	19	are	be	AUX
abrj-69	90	20	ready	ready	ADJ
abrj-69	90	21	to	to	PART
abrj-69	90	22	work	work	VERB
abrj-69	90	23	are	be	AUX
abrj-69	90	24	productively	productively	ADV
abrj-69	90	25	employed	employ	VERB
abrj-69	90	26	to	to	PART
abrj-69	90	27	increase	increase	VERB
abrj-69	90	28	the	the	DET
abrj-69	90	29	production	production	NOUN
abrj-69	90	30	output	output	NOUN
abrj-69	90	31	of	of	ADP
abrj-69	90	32	the	the	DET
abrj-69	90	33	economy	economy	NOUN
abrj-69	90	34	.	.	PUNCT
abrj-69	91	1	employment	employment	NOUN
abrj-69	91	2	generation	generation	NOUN
abrj-69	91	3	was	be	AUX
abrj-69	91	4	calculated	calculate	VERB
abrj-69	91	5	as	as	ADP
abrj-69	91	6	a	a	DET
abrj-69	91	7	percentage	percentage	NOUN
abrj-69	91	8	inverse	inverse	NOUN
abrj-69	91	9	rate	rate	NOUN
abrj-69	91	10	of	of	ADP
abrj-69	91	11	unemployment	unemployment	NOUN
abrj-69	91	12	.	.	PUNCT
abrj-69	92	1	the	the	DET
abrj-69	92	2	ideology	ideology	NOUN
abrj-69	92	3	was	be	AUX
abrj-69	92	4	based	base	VERB
abrj-69	92	5	on	on	ADP
abrj-69	92	6	the	the	DET
abrj-69	92	7	formula	formula	NOUN
abrj-69	92	8	proposed	propose	VERB
abrj-69	92	9	by	by	ADP
abrj-69	92	10	swane	swane	NOUN
abrj-69	92	11	and	and	CCONJ
abrj-69	92	12	vistrand	vistrand	NOUN
abrj-69	92	13	(	(	PUNCT
abrj-69	92	14	2006	2006	NUM
abrj-69	92	15	)	)	PUNCT
abrj-69	92	16	.	.	PUNCT
abrj-69	93	1	value	value	NOUN
abrj-69	93	2	added	add	VERB
abrj-69	93	3	tax	tax	NOUN
abrj-69	93	4	:	:	PUNCT
abrj-69	93	5	this	this	PRON
abrj-69	93	6	is	be	AUX
abrj-69	93	7	a	a	DET
abrj-69	93	8	consumable	consumable	ADJ
abrj-69	93	9	levy	levy	NOUN
abrj-69	93	10	imposed	impose	VERB
abrj-69	93	11	on	on	ADP
abrj-69	93	12	goods	good	NOUN
abrj-69	93	13	whenever	whenever	SCONJ
abrj-69	93	14	value	value	NOUN
abrj-69	93	15	is	be	AUX
abrj-69	93	16	added	add	VERB
abrj-69	93	17	at	at	ADP
abrj-69	93	18	each	each	DET
abrj-69	93	19	stage	stage	NOUN
abrj-69	93	20	of	of	ADP
abrj-69	93	21	the	the	DET
abrj-69	93	22	supply	supply	NOUN
abrj-69	93	23	chain	chain	NOUN
abrj-69	93	24	.	.	PUNCT
abrj-69	94	1	it	it	PRON
abrj-69	94	2	is	be	AUX
abrj-69	94	3	imputable	imputable	ADJ
abrj-69	94	4	on	on	ADP
abrj-69	94	5	the	the	DET
abrj-69	94	6	supply	supply	NOUN
abrj-69	94	7	of	of	ADP
abrj-69	94	8	payable	payable	ADJ
abrj-69	94	9	goods	good	NOUN
abrj-69	94	10	and	and	CCONJ
abrj-69	94	11	services	service	NOUN
abrj-69	94	12	except	except	SCONJ
abrj-69	94	13	otherwise	otherwise	ADV
abrj-69	94	14	specified	specify	VERB
abrj-69	94	15	.	.	PUNCT
abrj-69	95	1	vat	vat	NOUN
abrj-69	95	2	can	can	AUX
abrj-69	95	3	either	either	CCONJ
abrj-69	95	4	be	be	AUX
abrj-69	95	5	input	input	ADJ
abrj-69	95	6	vat	vat	NOUN
abrj-69	95	7	or	or	CCONJ
abrj-69	95	8	output	output	NOUN
abrj-69	95	9	vat	vat	NOUN
abrj-69	95	10	.	.	PUNCT
abrj-69	96	1	therefore	therefore	ADV
abrj-69	96	2	,	,	PUNCT
abrj-69	96	3	it	it	PRON
abrj-69	96	4	is	be	AUX
abrj-69	96	5	anticipated	anticipate	VERB
abrj-69	96	6	that	that	SCONJ
abrj-69	96	7	revenue	revenue	NOUN
abrj-69	96	8	from	from	ADP
abrj-69	96	9	vat	vat	NOUN
abrj-69	96	10	will	will	AUX
abrj-69	96	11	have	have	VERB
abrj-69	96	12	a	a	DET
abrj-69	96	13	positive	positive	ADJ
abrj-69	96	14	correlation	correlation	NOUN
abrj-69	96	15	with	with	ADP
abrj-69	96	16	employment	employment	NOUN
abrj-69	96	17	rate	rate	NOUN
abrj-69	96	18	.	.	PUNCT
abrj-69	97	1	custom	custom	NOUN
abrj-69	97	2	and	and	CCONJ
abrj-69	97	3	exercise	exercise	NOUN
abrj-69	97	4	duties	duty	NOUN
abrj-69	97	5	:	:	PUNCT
abrj-69	97	6	these	these	PRON
abrj-69	97	7	are	be	AUX
abrj-69	97	8	charges	charge	NOUN
abrj-69	97	9	placed	place	VERB
abrj-69	97	10	on	on	ADP
abrj-69	97	11	goods	good	NOUN
abrj-69	97	12	imported	import	VERB
abrj-69	97	13	to	to	ADP
abrj-69	97	14	the	the	DET
abrj-69	97	15	country	country	NOUN
abrj-69	97	16	.	.	PUNCT
abrj-69	98	1	this	this	PRON
abrj-69	98	2	is	be	AUX
abrj-69	98	3	anticipated	anticipate	VERB
abrj-69	98	4	that	that	SCONJ
abrj-69	98	5	tax	tax	NOUN
abrj-69	98	6	revenue	revenue	NOUN
abrj-69	98	7	from	from	ADP
abrj-69	98	8	custom	custom	NOUN
abrj-69	98	9	and	and	CCONJ
abrj-69	98	10	exercise	exercise	NOUN
abrj-69	98	11	duties	duty	NOUN
abrj-69	98	12	have	have	VERB
abrj-69	98	13	a	a	DET
abrj-69	98	14	positive	positive	ADJ
abrj-69	98	15	link	link	NOUN
abrj-69	98	16	with	with	ADP
abrj-69	98	17	employment	employment	NOUN
abrj-69	98	18	generation	generation	NOUN
abrj-69	98	19	.	.	PUNCT
abrj-69	99	1	4	4	X
abrj-69	99	2	.	.	NOUN
abrj-69	99	3	results	result	NOUN
abrj-69	99	4	and	and	CCONJ
abrj-69	99	5	discussion	discussion	NOUN
abrj-69	99	6	4.1	4.1	NUM
abrj-69	99	7	.	.	PUNCT
abrj-69	100	1	descriptive	descriptive	ADJ
abrj-69	100	2	statistic	statistic	PROPN
abrj-69	100	3	result	result	VERB
abrj-69	100	4	this	this	DET
abrj-69	100	5	section	section	NOUN
abrj-69	100	6	analyses	analyse	VERB
abrj-69	100	7	the	the	DET
abrj-69	100	8	descriptive	descriptive	ADJ
abrj-69	100	9	statistic	statistic	NOUN
abrj-69	100	10	in	in	ADP
abrj-69	100	11	order	order	NOUN
abrj-69	100	12	to	to	PART
abrj-69	100	13	ascertain	ascertain	VERB
abrj-69	100	14	the	the	DET
abrj-69	100	15	nature	nature	NOUN
abrj-69	100	16	and	and	CCONJ
abrj-69	100	17	characteristic	characteristic	NOUN
abrj-69	100	18	of	of	ADP
abrj-69	100	19	the	the	DET
abrj-69	100	20	variable	variable	NOUN
abrj-69	100	21	under	under	ADP
abrj-69	100	22	study	study	NOUN
abrj-69	100	23	.	.	PUNCT
abrj-69	101	1	table-1	table-1	PRON
abrj-69	101	2	.	.	PUNCT
abrj-69	101	3	descriptive	descriptive	ADJ
abrj-69	101	4	statistic	statistic	PROPN
abrj-69	101	5	result	result	NOUN
abrj-69	101	6	.	.	PUNCT
abrj-69	102	1	measurement	measurement	NOUN
abrj-69	102	2	epg	epg	PROPN
abrj-69	102	3	vat	vat	PROPN
abrj-69	102	4	cud	cud	PROPN
abrj-69	102	5	mean	mean	VERB
abrj-69	102	6	8.634762	8.634762	NUM
abrj-69	102	7	410851.8	410851.8	NUM
abrj-69	102	8	295553.3	295553.3	NUM
abrj-69	102	9	median	median	NOUN
abrj-69	102	10	8.700000	8.700000	NUM
abrj-69	102	11	468400.0	468400.0	NUM
abrj-69	102	12	297500.0	297500.0	NUM
abrj-69	102	13	std	std	NOUN
abrj-69	102	14	.	.	PUNCT
abrj-69	103	1	dev	dev	PROPN
abrj-69	103	2	.	.	PUNCT
abrj-69	104	1	1.576866	1.576866	NUM
abrj-69	104	2	276697.7	276697.7	NUM
abrj-69	104	3	129852.0	129852.0	NUM
abrj-69	104	4	skewness	skewness	NOUN
abrj-69	104	5	0.471666	0.471666	NUM
abrj-69	104	6	-0.169604	-0.169604	X
abrj-69	104	7	-0.472708	-0.472708	ADJ
abrj-69	104	8	kurtosis	kurtosis	VERB
abrj-69	104	9	2.024800	2.024800	NUM
abrj-69	104	10	1.259734	1.259734	NUM
abrj-69	104	11	2.166395	2.166395	NUM
abrj-69	104	12	jarque	jarque	NOUN
abrj-69	104	13	-	-	PUNCT
abrj-69	104	14	bera	bera	NOUN
abrj-69	104	15	1.610780	1.610780	NUM
abrj-69	104	16	2.750639	2.750639	NUM
abrj-69	104	17	1.390120	1.390120	NUM
abrj-69	104	18	probability	probability	NOUN
abrj-69	104	19	0.446914	0.446914	NUM
abrj-69	104	20	0.252759	0.252759	NUM
abrj-69	104	21	0.499044	0.499044	NUM
abrj-69	104	22	observations	observation	NOUN
abrj-69	104	23	21	21	NUM
abrj-69	104	24	21	21	NUM
abrj-69	104	25	21	21	NUM
abrj-69	104	26	the	the	DET
abrj-69	104	27	descriptive	descriptive	ADJ
abrj-69	104	28	statistics	statistic	NOUN
abrj-69	104	29	reported	report	VERB
abrj-69	104	30	in	in	ADP
abrj-69	104	31	table	table	NOUN
abrj-69	104	32	1	1	NUM
abrj-69	104	33	indicated	indicate	VERB
abrj-69	104	34	that	that	SCONJ
abrj-69	104	35	employment	employment	NOUN
abrj-69	104	36	rate	rate	NOUN
abrj-69	104	37	(	(	PUNCT
abrj-69	104	38	epg	epg	PROPN
abrj-69	104	39	)	)	PUNCT
abrj-69	104	40	has	have	VERB
abrj-69	104	41	an	an	DET
abrj-69	104	42	approximate	approximate	ADJ
abrj-69	104	43	average	average	NOUN
abrj-69	104	44	of	of	ADP
abrj-69	104	45	8.6percent	8.6percent	NUM
abrj-69	104	46	with	with	ADP
abrj-69	104	47	the	the	DET
abrj-69	104	48	corresponding	corresponding	ADJ
abrj-69	104	49	standard	standard	ADJ
abrj-69	104	50	deviation	deviation	NOUN
abrj-69	104	51	of	of	ADP
abrj-69	104	52	1.6percent	1.6percent	NUM
abrj-69	104	53	.	.	PUNCT
abrj-69	105	1	similarly	similarly	ADV
abrj-69	105	2	,	,	PUNCT
abrj-69	105	3	value	value	NOUN
abrj-69	105	4	added	add	VERB
abrj-69	105	5	tax	tax	NOUN
abrj-69	105	6	(	(	PUNCT
abrj-69	105	7	vat	vat	NOUN
abrj-69	105	8	)	)	PUNCT
abrj-69	105	9	,	,	PUNCT
abrj-69	105	10	has	have	VERB
abrj-69	105	11	an	an	DET
abrj-69	105	12	approximate	approximate	ADJ
abrj-69	105	13	average	average	NOUN
abrj-69	105	14	of	of	ADP
abrj-69	105	15	n410852billion	n410852billion	NOUN
abrj-69	105	16	with	with	ADP
abrj-69	105	17	the	the	DET
abrj-69	105	18	corresponding	corresponding	ADJ
abrj-69	105	19	standard	standard	ADJ
abrj-69	105	20	deviation	deviation	NOUN
abrj-69	105	21	of	of	ADP
abrj-69	105	22	n276698billion	n276698billion	NOUN
abrj-69	105	23	.	.	PUNCT
abrj-69	106	1	custom	custom	NOUN
abrj-69	106	2	and	and	CCONJ
abrj-69	106	3	excise	excise	NOUN
abrj-69	106	4	duties	duty	NOUN
abrj-69	106	5	(	(	PUNCT
abrj-69	106	6	cud	cud	PROPN
abrj-69	106	7	)	)	PUNCT
abrj-69	106	8	,	,	PUNCT
abrj-69	106	9	has	have	VERB
abrj-69	106	10	an	an	DET
abrj-69	106	11	approximate	approximate	ADJ
abrj-69	106	12	average	average	NOUN
abrj-69	106	13	of	of	ADP
abrj-69	106	14	n295553billion	n295553billion	NOUN
abrj-69	106	15	with	with	ADP
abrj-69	106	16	the	the	DET
abrj-69	106	17	corresponding	corresponding	ADJ
abrj-69	106	18	standard	standard	ADJ
abrj-69	106	19	deviation	deviation	NOUN
abrj-69	106	20	of	of	ADP
abrj-69	106	21	n129852billion	n129852billion	NUM
abrj-69	106	22	.	.	PUNCT
abrj-69	107	1	thus	thus	ADV
abrj-69	107	2	,	,	PUNCT
abrj-69	107	3	it	it	PRON
abrj-69	107	4	can	can	AUX
abrj-69	107	5	be	be	AUX
abrj-69	107	6	infer	infer	VERB
abrj-69	107	7	from	from	ADP
abrj-69	107	8	the	the	DET
abrj-69	107	9	analysis	analysis	NOUN
abrj-69	107	10	that	that	SCONJ
abrj-69	107	11	the	the	DET
abrj-69	107	12	standard	standard	ADJ
abrj-69	107	13	deviation	deviation	NOUN
abrj-69	107	14	of	of	ADP
abrj-69	107	15	all	all	DET
abrj-69	107	16	the	the	DET
abrj-69	107	17	variables	variable	NOUN
abrj-69	107	18	were	be	AUX
abrj-69	107	19	not	not	PART
abrj-69	107	20	higher	high	ADJ
abrj-69	107	21	than	than	ADP
abrj-69	107	22	respective	respective	ADJ
abrj-69	107	23	averages	average	NOUN
abrj-69	107	24	.	.	PUNCT
abrj-69	108	1	therefore	therefore	ADV
abrj-69	108	2	,	,	PUNCT
abrj-69	108	3	they	they	PRON
abrj-69	108	4	converged	converge	VERB
abrj-69	108	5	around	around	ADP
abrj-69	108	6	their	their	PRON
abrj-69	108	7	respective	respective	ADJ
abrj-69	108	8	mean	mean	NOUN
abrj-69	108	9	.	.	PUNCT
abrj-69	109	1	meanwhile	meanwhile	ADV
abrj-69	109	2	,	,	PUNCT
abrj-69	109	3	the	the	DET
abrj-69	109	4	skewness	skewness	NOUN
abrj-69	109	5	test	test	NOUN
abrj-69	109	6	showed	show	VERB
abrj-69	109	7	a	a	DET
abrj-69	109	8	mixture	mixture	NOUN
abrj-69	109	9	of	of	ADP
abrj-69	109	10	both	both	CCONJ
abrj-69	109	11	negative	negative	ADJ
abrj-69	109	12	and	and	CCONJ
abrj-69	109	13	positive	positive	ADJ
abrj-69	109	14	slopes	slope	NOUN
abrj-69	109	15	.	.	PUNCT
abrj-69	110	1	this	this	PRON
abrj-69	110	2	negate	negate	VERB
abrj-69	110	3	the	the	DET
abrj-69	110	4	principle	principle	NOUN
abrj-69	110	5	of	of	ADP
abrj-69	110	6	consistency	consistency	NOUN
abrj-69	110	7	of	of	ADP
abrj-69	110	8	result	result	NOUN
abrj-69	110	9	.	.	PUNCT
abrj-69	111	1	also	also	ADV
abrj-69	111	2	,	,	PUNCT
abrj-69	111	3	the	the	DET
abrj-69	111	4	probability	probability	NOUN
abrj-69	111	5	of	of	ADP
abrj-69	111	6	jarque	jarque	NOUN
abrj-69	111	7	-	-	PUNCT
abrj-69	111	8	bera	bera	NOUN
abrj-69	111	9	statistics	statistic	NOUN
abrj-69	111	10	showed	show	VERB
abrj-69	111	11	that	that	SCONJ
abrj-69	111	12	the	the	DET
abrj-69	111	13	null	null	ADJ
abrj-69	111	14	hypotheses	hypothesis	NOUN
abrj-69	111	15	of	of	ADP
abrj-69	111	16	the	the	DET
abrj-69	111	17	variables	variable	NOUN
abrj-69	111	18	were	be	AUX
abrj-69	111	19	accepted	accept	VERB
abrj-69	111	20	.	.	PUNCT
abrj-69	112	1	thus	thus	ADV
abrj-69	112	2	,	,	PUNCT
abrj-69	112	3	the	the	DET
abrj-69	112	4	variables	variable	NOUN
abrj-69	112	5	were	be	AUX
abrj-69	112	6	normally	normally	ADV
abrj-69	112	7	distributed	distribute	VERB
abrj-69	112	8	.	.	PUNCT
abrj-69	113	1	4.2	4.2	NUM
abrj-69	113	2	.	.	PUNCT
abrj-69	113	3	unit	unit	NOUN
abrj-69	113	4	root	root	PROPN
abrj-69	113	5	test	test	NOUN
abrj-69	113	6	the	the	DET
abrj-69	113	7	unit	unit	NOUN
abrj-69	113	8	root	root	NOUN
abrj-69	113	9	test	test	NOUN
abrj-69	113	10	via	via	ADP
abrj-69	113	11	augmented	augment	VERB
abrj-69	113	12	dickey	dickey	PROPN
abrj-69	113	13	fuller	full	ADJ
abrj-69	113	14	(	(	PUNCT
abrj-69	113	15	adf	adf	NOUN
abrj-69	113	16	)	)	PUNCT
abrj-69	113	17	test	test	NOUN
abrj-69	113	18	was	be	AUX
abrj-69	113	19	used	use	VERB
abrj-69	113	20	to	to	PART
abrj-69	113	21	investigate	investigate	VERB
abrj-69	113	22	the	the	DET
abrj-69	113	23	order	order	NOUN
abrj-69	113	24	of	of	ADP
abrj-69	113	25	integration	integration	NOUN
abrj-69	113	26	of	of	ADP
abrj-69	113	27	the	the	DET
abrj-69	113	28	variables	variable	NOUN
abrj-69	113	29	.	.	PUNCT
abrj-69	114	1	table-2	table-2	NUM
abrj-69	114	2	.	.	PROPN
abrj-69	114	3	unit	unit	NOUN
abrj-69	114	4	root	root	PROPN
abrj-69	114	5	test	test	NOUN
abrj-69	114	6	at	at	ADP
abrj-69	114	7	level	level	NOUN
abrj-69	114	8	and	and	CCONJ
abrj-69	114	9	first	first	ADJ
abrj-69	114	10	difference	difference	NOUN
abrj-69	114	11	.	.	PUNCT
abrj-69	115	1	variables	variables	PROPN
abrj-69	115	2	adf	adf	PROPN
abrj-69	115	3	test	test	PROPN
abrj-69	115	4	statistic	statistic	NOUN
abrj-69	115	5	@	@	ADP
abrj-69	115	6	level	level	PROPN
abrj-69	115	7	adf	adf	PROPN
abrj-69	115	8	test	test	NOUN
abrj-69	115	9	critical	critical	ADJ
abrj-69	115	10	value	value	NOUN
abrj-69	115	11	@	@	ADP
abrj-69	115	12	5	5	NUM
abrj-69	115	13	%	%	NOUN
abrj-69	115	14	(	(	PUNCT
abrj-69	115	15	level	level	NOUN
abrj-69	115	16	)	)	PUNCT
abrj-69	115	17	order	order	NOUN
abrj-69	115	18	of	of	ADP
abrj-69	115	19	integration	integration	NOUN
abrj-69	115	20	adf	adf	PROPN
abrj-69	115	21	test	test	NOUN
abrj-69	115	22	statistic	statistic	NOUN
abrj-69	115	23	@	@	ADP
abrj-69	115	24	1st	1st	ADJ
abrj-69	115	25	difference	difference	NOUN
abrj-69	115	26	adf	adf	PROPN
abrj-69	115	27	test	test	NOUN
abrj-69	115	28	critical	critical	ADJ
abrj-69	115	29	value	value	NOUN
abrj-69	115	30	@	@	ADP
abrj-69	115	31	5	5	NUM
abrj-69	115	32	%	%	NOUN
abrj-69	115	33	(	(	PUNCT
abrj-69	115	34	1st	1st	ADJ
abrj-69	115	35	diff	diff	PROPN
abrj-69	115	36	.	.	PUNCT
abrj-69	115	37	)	)	PUNCT
abrj-69	116	1	order	order	NOUN
abrj-69	116	2	of	of	ADP
abrj-69	116	3	integration	integration	NOUN
abrj-69	116	4	epg	epg	PROPN
abrj-69	116	5	0.6698	0.6698	PROPN
abrj-69	116	6	-3.0403	-3.0403	NOUN
abrj-69	116	7	not	not	PART
abrj-69	116	8	stationary	stationary	ADJ
abrj-69	116	9	-8.8897	-8.8897	NOUN
abrj-69	116	10	-3.0403	-3.0403	NOUN
abrj-69	116	11	1(1	1(1	NUM
abrj-69	116	12	)	)	PUNCT
abrj-69	116	13	vat	vat	NOUN
abrj-69	116	14	0.9940	0.9940	NUM
abrj-69	116	15	-3.0206	-3.0206	NOUN
abrj-69	116	16	not	not	PART
abrj-69	116	17	stationary	stationary	ADJ
abrj-69	116	18	-5.7670	-5.7670	PRON
abrj-69	116	19	-3.0299	-3.0299	PUNCT
abrj-69	117	1	i(1	i(1	PROPN
abrj-69	117	2	)	)	PUNCT
abrj-69	117	3	cud	cud	PROPN
abrj-69	117	4	-1.4077	-1.4077	PROPN
abrj-69	117	5	-3.0206	-3.0206	PROPN
abrj-69	117	6	not	not	PART
abrj-69	117	7	stationary	stationary	ADJ
abrj-69	117	8	-6.4119	-6.4119	PROPN
abrj-69	117	9	-3.0299	-3.0299	PROPN
abrj-69	118	1	i(i	i(i	PROPN
abrj-69	118	2	)	)	PUNCT
abrj-69	118	3	asian	asian	ADJ
abrj-69	118	4	business	business	PROPN
abrj-69	118	5	research	research	NOUN
abrj-69	118	6	journal	journal	NOUN
abrj-69	118	7	,	,	PUNCT
abrj-69	118	8	2020	2020	NUM
abrj-69	118	9	,	,	PUNCT
abrj-69	118	10	5	5	NUM
abrj-69	118	11	:	:	SYM
abrj-69	118	12	7	7	NUM
abrj-69	118	13	-	-	SYM
abrj-69	118	14	12	12	NUM
abrj-69	118	15	10	10	NUM
abrj-69	118	16	©	©	PROPN
abrj-69	118	17	2020	2020	NUM
abrj-69	118	18	by	by	ADP
abrj-69	118	19	the	the	DET
abrj-69	118	20	authors	author	NOUN
abrj-69	118	21	;	;	PUNCT
abrj-69	118	22	licensee	licensee	NOUN
abrj-69	118	23	eastern	eastern	ADJ
abrj-69	118	24	centre	centre	NOUN
abrj-69	118	25	of	of	ADP
abrj-69	118	26	science	science	NOUN
abrj-69	118	27	and	and	CCONJ
abrj-69	118	28	education	education	NOUN
abrj-69	118	29	,	,	PUNCT
abrj-69	118	30	usa	usa	PROPN
abrj-69	118	31	the	the	DET
abrj-69	118	32	unit	unit	NOUN
abrj-69	118	33	root	root	NOUN
abrj-69	118	34	test	test	NOUN
abrj-69	118	35	of	of	ADP
abrj-69	118	36	stationarity	stationarity	NOUN
abrj-69	118	37	for	for	ADP
abrj-69	118	38	the	the	DET
abrj-69	118	39	series	series	NOUN
abrj-69	118	40	via	via	ADP
abrj-69	118	41	the	the	DET
abrj-69	118	42	adf	adf	PROPN
abrj-69	118	43	test	test	NOUN
abrj-69	118	44	shown	show	VERB
abrj-69	118	45	on	on	ADP
abrj-69	118	46	table	table	NOUN
abrj-69	118	47	2	2	NUM
abrj-69	118	48	disclosed	disclose	VERB
abrj-69	118	49	that	that	SCONJ
abrj-69	118	50	all	all	DET
abrj-69	118	51	the	the	DET
abrj-69	118	52	variables	variable	NOUN
abrj-69	118	53	were	be	AUX
abrj-69	118	54	not	not	PART
abrj-69	118	55	stationary	stationary	ADJ
abrj-69	118	56	at	at	ADP
abrj-69	118	57	level	level	NOUN
abrj-69	118	58	,	,	PUNCT
abrj-69	118	59	since	since	SCONJ
abrj-69	118	60	their	their	PRON
abrj-69	118	61	adf	adf	PROPN
abrj-69	118	62	test	test	NOUN
abrj-69	118	63	statistic	statistic	PROPN
abrj-69	118	64	values	value	NOUN
abrj-69	118	65	were	be	AUX
abrj-69	118	66	far	far	ADV
abrj-69	118	67	less	less	ADJ
abrj-69	118	68	than	than	ADP
abrj-69	118	69	their	their	PRON
abrj-69	118	70	critical	critical	ADJ
abrj-69	118	71	values	value	NOUN
abrj-69	118	72	at	at	ADP
abrj-69	118	73	5	5	NUM
abrj-69	118	74	%	%	NOUN
abrj-69	118	75	.	.	PUNCT
abrj-69	119	1	in	in	ADP
abrj-69	119	2	view	view	NOUN
abrj-69	119	3	of	of	ADP
abrj-69	119	4	this	this	PRON
abrj-69	119	5	,	,	PUNCT
abrj-69	119	6	the	the	DET
abrj-69	119	7	variables	variable	NOUN
abrj-69	119	8	were	be	AUX
abrj-69	119	9	differenced	difference	VERB
abrj-69	119	10	once	once	ADV
abrj-69	119	11	and	and	CCONJ
abrj-69	119	12	they	they	PRON
abrj-69	119	13	became	become	VERB
abrj-69	119	14	stationary	stationary	ADJ
abrj-69	119	15	at	at	ADP
abrj-69	119	16	first	first	ADJ
abrj-69	119	17	difference	difference	NOUN
abrj-69	119	18	prior	prior	ADV
abrj-69	119	19	to	to	ADP
abrj-69	119	20	further	further	ADJ
abrj-69	119	21	estimations	estimation	NOUN
abrj-69	119	22	to	to	PART
abrj-69	119	23	avoid	avoid	VERB
abrj-69	119	24	spurious	spurious	ADJ
abrj-69	119	25	regressions	regression	NOUN
abrj-69	119	26	results	result	NOUN
abrj-69	119	27	when	when	SCONJ
abrj-69	119	28	these	these	DET
abrj-69	119	29	variables	variable	NOUN
abrj-69	119	30	were	be	AUX
abrj-69	119	31	used	use	VERB
abrj-69	119	32	in	in	ADP
abrj-69	119	33	model	model	NOUN
abrj-69	119	34	estimations	estimation	NOUN
abrj-69	119	35	.	.	PUNCT
abrj-69	120	1	4.3	4.3	NUM
abrj-69	120	2	.	.	PUNCT
abrj-69	121	1	johansen	johansen	PROPN
abrj-69	121	2	test	test	PROPN
abrj-69	121	3	for	for	ADP
abrj-69	121	4	co	co	NOUN
abrj-69	121	5	-	-	NOUN
abrj-69	121	6	integration	integration	NOUN
abrj-69	121	7	this	this	DET
abrj-69	121	8	part	part	NOUN
abrj-69	121	9	analyzed	analyze	VERB
abrj-69	121	10	and	and	CCONJ
abrj-69	121	11	discussed	discuss	VERB
abrj-69	121	12	the	the	DET
abrj-69	121	13	co	co	NOUN
abrj-69	121	14	-	-	NOUN
abrj-69	121	15	integration	integration	NOUN
abrj-69	121	16	result	result	NOUN
abrj-69	121	17	in	in	ADP
abrj-69	121	18	order	order	NOUN
abrj-69	121	19	to	to	PART
abrj-69	121	20	validate	validate	VERB
abrj-69	121	21	economic	economic	ADJ
abrj-69	121	22	assumption	assumption	NOUN
abrj-69	121	23	of	of	ADP
abrj-69	121	24	long	long	ADJ
abrj-69	121	25	run	run	NOUN
abrj-69	121	26	association	association	NOUN
abrj-69	121	27	amongst	amongst	ADP
abrj-69	121	28	variables	variable	NOUN
abrj-69	121	29	.	.	PUNCT
abrj-69	122	1	table-3	table-3	NUM
abrj-69	122	2	.	.	PUNCT
abrj-69	123	1	johansen	johansen	PROPN
abrj-69	123	2	test	test	PROPN
abrj-69	123	3	for	for	ADP
abrj-69	123	4	co	co	NOUN
abrj-69	123	5	-	-	NOUN
abrj-69	123	6	integration	integration	NOUN
abrj-69	123	7	.	.	PUNCT
abrj-69	124	1	eigen	eigen	PROPN
abrj-69	124	2	value	value	PROPN
abrj-69	124	3	k=1	k=1	PROPN
abrj-69	124	4	,	,	PUNCT
abrj-69	124	5	r=2	r=2	PROPN
abrj-69	124	6	trace	trace	NOUN
abrj-69	124	7	statistics	statistic	NOUN
abrj-69	124	8	5	5	NUM
abrj-69	124	9	%	%	NOUN
abrj-69	124	10	critical	critical	ADJ
abrj-69	124	11	value	value	NOUN
abrj-69	124	12	prob	prob	NOUN
abrj-69	124	13	.	.	PUNCT
abrj-69	125	1	*	*	PUNCT
abrj-69	125	2	*	*	PUNCT
abrj-69	125	3	hypothesis	hypothesis	NOUN
abrj-69	125	4	of	of	ADP
abrj-69	125	5	ce(s	ce(s	ADJ
abrj-69	125	6	)	)	PUNCT
abrj-69	126	1	0.864005	0.864005	NUM
abrj-69	126	2	56.71227	56.71227	NUM
abrj-69	126	3	29.79707	29.79707	NUM
abrj-69	126	4	0.0000	0.0000	NUM
abrj-69	126	5	none	none	NOUN
abrj-69	126	6	*	*	PUNCT
abrj-69	126	7	0.607829	0.607829	NUM
abrj-69	126	8	18.80465	18.80465	NUM
abrj-69	126	9	15.49471	15.49471	NUM
abrj-69	126	10	0.0153	0.0153	NUM
abrj-69	126	11	at	at	ADP
abrj-69	126	12	most	most	ADJ
abrj-69	126	13	1	1	NUM
abrj-69	126	14	*	*	SYM
abrj-69	126	15	0.052246	0.052246	NUM
abrj-69	126	16	1.019546	1.019546	NUM
abrj-69	126	17	3.841466	3.841466	NUM
abrj-69	126	18	0.3126	0.3126	NUM
abrj-69	126	19	at	at	ADP
abrj-69	126	20	most	most	ADJ
abrj-69	126	21	2	2	NUM
abrj-69	126	22	eigen	eigen	NOUN
abrj-69	126	23	value	value	NOUN
abrj-69	126	24	k=1	k=1	PROPN
abrj-69	126	25	,	,	PUNCT
abrj-69	126	26	r=2	r=2	PROPN
abrj-69	126	27	max	max	PROPN
abrj-69	126	28	-	-	PUNCT
abrj-69	126	29	eigen	eigen	PROPN
abrj-69	126	30	statistic	statistic	NOUN
abrj-69	126	31	5	5	NUM
abrj-69	126	32	%	%	NOUN
abrj-69	126	33	critical	critical	ADJ
abrj-69	126	34	value	value	NOUN
abrj-69	126	35	prob	prob	NOUN
abrj-69	126	36	.	.	PUNCT
abrj-69	127	1	*	*	PUNCT
abrj-69	127	2	*	*	PUNCT
abrj-69	127	3	hypothesis	hypothesis	NOUN
abrj-69	127	4	of	of	ADP
abrj-69	127	5	ce(s	ce(s	ADJ
abrj-69	127	6	)	)	PUNCT
abrj-69	127	7	0.864005	0.864005	NUM
abrj-69	127	8	37.90762	37.90762	NUM
abrj-69	127	9	21.13162	21.13162	NUM
abrj-69	127	10	0.0001	0.0001	NUM
abrj-69	127	11	none	none	NOUN
abrj-69	127	12	*	*	NOUN
abrj-69	127	13	0.607829	0.607829	NUM
abrj-69	127	14	17.78510	17.78510	NUM
abrj-69	127	15	14.26460	14.26460	NUM
abrj-69	127	16	0.0133	0.0133	NUM
abrj-69	127	17	at	at	ADP
abrj-69	127	18	most	most	ADJ
abrj-69	127	19	1	1	NUM
abrj-69	127	20	*	*	SYM
abrj-69	127	21	0.052246	0.052246	NUM
abrj-69	127	22	1.019546	1.019546	NUM
abrj-69	127	23	3.841466	3.841466	NUM
abrj-69	127	24	0.3126	0.3126	NUM
abrj-69	127	25	at	at	ADP
abrj-69	127	26	most	most	ADJ
abrj-69	127	27	2	2	NUM
abrj-69	127	28	note	note	NOUN
abrj-69	127	29	:	:	PUNCT
abrj-69	127	30	r	r	NOUN
abrj-69	127	31	=	=	SYM
abrj-69	127	32	number	number	NOUN
abrj-69	127	33	of	of	ADP
abrj-69	127	34	co	co	ADJ
abrj-69	127	35	-	-	ADJ
abrj-69	127	36	integrating	integrating	ADJ
abrj-69	127	37	vectors	vector	NOUN
abrj-69	127	38	and	and	CCONJ
abrj-69	127	39	k	k	NOUN
abrj-69	127	40	=	=	NOUN
abrj-69	127	41	number	number	NOUN
abrj-69	127	42	of	of	ADP
abrj-69	127	43	lags	lag	NOUN
abrj-69	127	44	in	in	ADP
abrj-69	127	45	model	model	NOUN
abrj-69	127	46	.	.	PUNCT
abrj-69	128	1	*	*	PUNCT
abrj-69	128	2	rejection	rejection	NOUN
abrj-69	128	3	of	of	ADP
abrj-69	128	4	the	the	DET
abrj-69	128	5	h0	h0	NOUN
abrj-69	128	6	.	.	PUNCT
abrj-69	129	1	the	the	DET
abrj-69	129	2	results	result	NOUN
abrj-69	129	3	of	of	ADP
abrj-69	129	4	the	the	DET
abrj-69	129	5	johansen	johansen	PROPN
abrj-69	129	6	test	test	NOUN
abrj-69	129	7	of	of	ADP
abrj-69	129	8	co	co	NOUN
abrj-69	129	9	-	-	NOUN
abrj-69	129	10	integration	integration	NOUN
abrj-69	129	11	via	via	ADP
abrj-69	129	12	both	both	CCONJ
abrj-69	129	13	the	the	DET
abrj-69	129	14	trace	trace	NOUN
abrj-69	129	15	and	and	CCONJ
abrj-69	129	16	max	max	PROPN
abrj-69	129	17	-	-	PUNCT
abrj-69	129	18	eigen	eigen	PROPN
abrj-69	129	19	statistics	statistic	NOUN
abrj-69	129	20	,	,	PUNCT
abrj-69	129	21	showed	show	VERB
abrj-69	129	22	the	the	DET
abrj-69	129	23	existence	existence	NOUN
abrj-69	129	24	of	of	ADP
abrj-69	129	25	two	two	NUM
abrj-69	129	26	co	co	ADJ
abrj-69	129	27	-	-	ADJ
abrj-69	129	28	integrating	integrating	ADJ
abrj-69	129	29	equations	equation	NOUN
abrj-69	129	30	in	in	ADP
abrj-69	129	31	the	the	DET
abrj-69	129	32	model	model	NOUN
abrj-69	129	33	at	at	ADP
abrj-69	129	34	5	5	NUM
abrj-69	129	35	%	%	NOUN
abrj-69	129	36	level	level	NOUN
abrj-69	129	37	.	.	PUNCT
abrj-69	130	1	thus	thus	ADV
abrj-69	130	2	,	,	PUNCT
abrj-69	130	3	the	the	DET
abrj-69	130	4	null	null	ADJ
abrj-69	130	5	hypothesis	hypothesis	NOUN
abrj-69	130	6	(	(	PUNCT
abrj-69	130	7	h0	h0	NOUN
abrj-69	130	8	)	)	PUNCT
abrj-69	130	9	of	of	ADP
abrj-69	130	10	no	no	DET
abrj-69	130	11	cointegration	cointegration	NOUN
abrj-69	130	12	among	among	ADP
abrj-69	130	13	the	the	DET
abrj-69	130	14	variables	variable	NOUN
abrj-69	130	15	was	be	AUX
abrj-69	130	16	rejected	reject	VERB
abrj-69	130	17	.	.	PUNCT
abrj-69	131	1	based	base	VERB
abrj-69	131	2	on	on	ADP
abrj-69	131	3	this	this	DET
abrj-69	131	4	result	result	NOUN
abrj-69	131	5	,	,	PUNCT
abrj-69	131	6	the	the	DET
abrj-69	131	7	paper	paper	NOUN
abrj-69	131	8	concludes	conclude	VERB
abrj-69	131	9	that	that	SCONJ
abrj-69	131	10	there	there	PRON
abrj-69	131	11	is	be	VERB
abrj-69	131	12	a	a	DET
abrj-69	131	13	long	long	ADJ
abrj-69	131	14	run	run	VERB
abrj-69	131	15	equilibrium	equilibrium	NOUN
abrj-69	131	16	relationship	relationship	NOUN
abrj-69	131	17	amongst	amongst	ADP
abrj-69	131	18	the	the	DET
abrj-69	131	19	variables	variable	NOUN
abrj-69	131	20	in	in	ADP
abrj-69	131	21	the	the	DET
abrj-69	131	22	model	model	NOUN
abrj-69	131	23	.	.	PUNCT
abrj-69	132	1	4.4	4.4	NUM
abrj-69	132	2	.	.	PUNCT
abrj-69	132	3	discussion	discussion	NOUN
abrj-69	132	4	of	of	ADP
abrj-69	132	5	dynamic	dynamic	ADJ
abrj-69	132	6	ordinary	ordinary	ADJ
abrj-69	132	7	least	least	ADJ
abrj-69	132	8	square	square	ADJ
abrj-69	132	9	multiple	multiple	ADJ
abrj-69	132	10	regression	regression	NOUN
abrj-69	132	11	result	result	VERB
abrj-69	132	12	this	this	DET
abrj-69	132	13	section	section	NOUN
abrj-69	132	14	analyzed	analyze	VERB
abrj-69	132	15	and	and	CCONJ
abrj-69	132	16	discuss	discuss	VERB
abrj-69	132	17	the	the	DET
abrj-69	132	18	regression	regression	NOUN
abrj-69	132	19	result	result	NOUN
abrj-69	132	20	in	in	ADP
abrj-69	132	21	line	line	NOUN
abrj-69	132	22	with	with	ADP
abrj-69	132	23	the	the	DET
abrj-69	132	24	objectives	objective	NOUN
abrj-69	132	25	of	of	ADP
abrj-69	132	26	the	the	DET
abrj-69	132	27	study	study	NOUN
abrj-69	132	28	in	in	ADP
abrj-69	132	29	order	order	NOUN
abrj-69	132	30	to	to	PART
abrj-69	132	31	validate	validate	VERB
abrj-69	132	32	economic	economic	ADJ
abrj-69	132	33	assumptions	assumption	NOUN
abrj-69	132	34	.	.	PUNCT
abrj-69	133	1	table-4	table-4	NOUN
abrj-69	133	2	.	.	PUNCT
abrj-69	134	1	dynamic	dynamic	ADJ
abrj-69	134	2	ordinary	ordinary	ADJ
abrj-69	134	3	least	least	ADJ
abrj-69	134	4	square	square	ADJ
abrj-69	134	5	regression	regression	NOUN
abrj-69	134	6	result	result	NOUN
abrj-69	134	7	for	for	ADP
abrj-69	134	8	the	the	DET
abrj-69	134	9	model	model	NOUN
abrj-69	134	10	.	.	PUNCT
abrj-69	135	1	dependent	dependent	ADJ
abrj-69	135	2	variable	variable	NOUN
abrj-69	135	3	:	:	PUNCT
abrj-69	135	4	employment	employment	NOUN
abrj-69	135	5	rate	rate	NOUN
abrj-69	135	6	(	(	PUNCT
abrj-69	135	7	epg	epg	PROPN
abrj-69	135	8	)	)	PUNCT
abrj-69	135	9	variables	variable	VERB
abrj-69	135	10	coefficients	coefficient	NOUN
abrj-69	135	11	s	s	PART
abrj-69	135	12	-	-	PUNCT
abrj-69	135	13	error	error	NOUN
abrj-69	135	14	t	t	PROPN
abrj-69	135	15	-	-	PUNCT
abrj-69	135	16	statistics	statistic	NOUN
abrj-69	135	17	probability	probability	NOUN
abrj-69	135	18	c	c	PROPN
abrj-69	135	19	81.18568	81.18568	NUM
abrj-69	135	20	19.02463	19.02463	NUM
abrj-69	135	21	4.267398	4.267398	NUM
abrj-69	135	22	0.0021	0.0021	NUM
abrj-69	135	23	ln(vat	ln(vat	NOUN
abrj-69	135	24	)	)	PUNCT
abrj-69	135	25	1.482344	1.482344	NUM
abrj-69	135	26	1.084835	1.084835	NUM
abrj-69	135	27	1.366423	1.366423	NUM
abrj-69	135	28	0.2050	0.2050	NUM
abrj-69	135	29	ln(cud	ln(cud	NOUN
abrj-69	135	30	)	)	PUNCT
abrj-69	135	31	-7.244370	-7.244370	VERB
abrj-69	135	32	2.558989	2.558989	NUM
abrj-69	135	33	-2.830951	-2.830951	NOUN
abrj-69	135	34	0.0107	0.0107	NUM
abrj-69	136	1	adjusted	adjust	VERB
abrj-69	136	2	r2	r2	NOUN
abrj-69	136	3	0.8905	0.8905	NUM
abrj-69	136	4	f	f	PROPN
abrj-69	136	5	-	-	PUNCT
abrj-69	136	6	statistics	statistic	NOUN
abrj-69	136	7	31.23672	31.23672	NUM
abrj-69	136	8	durbin	durbin	ADJ
abrj-69	136	9	watson	watson	NOUN
abrj-69	136	10	1.6887	1.6887	NUM
abrj-69	136	11	prob(f	prob(f	NOUN
abrj-69	136	12	-	-	PUNCT
abrj-69	136	13	stat	stat	NOUN
abrj-69	136	14	)	)	PUNCT
abrj-69	136	15	(	(	PUNCT
abrj-69	136	16	0.0001	0.0001	NUM
abrj-69	136	17	)	)	PUNCT
abrj-69	136	18	the	the	DET
abrj-69	136	19	results	result	NOUN
abrj-69	136	20	of	of	ADP
abrj-69	136	21	the	the	DET
abrj-69	136	22	estimated	estimate	VERB
abrj-69	136	23	model	model	NOUN
abrj-69	136	24	as	as	SCONJ
abrj-69	136	25	presented	present	VERB
abrj-69	136	26	in	in	ADP
abrj-69	136	27	table	table	NOUN
abrj-69	136	28	4	4	NUM
abrj-69	136	29	showed	show	VERB
abrj-69	136	30	that	that	SCONJ
abrj-69	136	31	the	the	DET
abrj-69	136	32	adjusted	adjusted	ADJ
abrj-69	136	33	r	r	NOUN
abrj-69	136	34	-	-	PUNCT
abrj-69	136	35	squared	square	VERB
abrj-69	136	36	is	be	AUX
abrj-69	136	37	0.8905	0.8905	NUM
abrj-69	136	38	.	.	PUNCT
abrj-69	137	1	thus	thus	ADV
abrj-69	137	2	,	,	PUNCT
abrj-69	137	3	the	the	DET
abrj-69	137	4	variation	variation	NOUN
abrj-69	137	5	in	in	ADP
abrj-69	137	6	employment	employment	NOUN
abrj-69	137	7	rate	rate	NOUN
abrj-69	137	8	(	(	PUNCT
abrj-69	137	9	epg	epg	PROPN
abrj-69	137	10	)	)	PUNCT
abrj-69	137	11	brought	bring	VERB
abrj-69	137	12	about	about	ADP
abrj-69	137	13	vat	vat	NOUN
abrj-69	137	14	and	and	CCONJ
abrj-69	137	15	custom	custom	NOUN
abrj-69	137	16	and	and	CCONJ
abrj-69	137	17	excise	excise	NOUN
abrj-69	137	18	duties	duty	NOUN
abrj-69	137	19	are	be	AUX
abrj-69	137	20	89	89	NUM
abrj-69	137	21	%	%	NOUN
abrj-69	137	22	.	.	PUNCT
abrj-69	138	1	this	this	PRON
abrj-69	138	2	shows	show	VERB
abrj-69	138	3	that	that	SCONJ
abrj-69	138	4	the	the	DET
abrj-69	138	5	model	model	NOUN
abrj-69	138	6	is	be	AUX
abrj-69	138	7	a	a	DET
abrj-69	138	8	good	good	ADJ
abrj-69	138	9	fit	fit	NOUN
abrj-69	138	10	.	.	PUNCT
abrj-69	139	1	the	the	DET
abrj-69	139	2	durbin	durbin	PROPN
abrj-69	139	3	watson	watson	PROPN
abrj-69	139	4	(	(	PUNCT
abrj-69	139	5	dw	dw	PROPN
abrj-69	139	6	)	)	PUNCT
abrj-69	139	7	which	which	PRON
abrj-69	139	8	measures	measure	VERB
abrj-69	139	9	the	the	DET
abrj-69	139	10	level	level	NOUN
abrj-69	139	11	of	of	ADP
abrj-69	139	12	serial	serial	ADJ
abrj-69	139	13	autocorrelation	autocorrelation	NOUN
abrj-69	139	14	in	in	ADP
abrj-69	139	15	an	an	DET
abrj-69	139	16	estimated	estimate	VERB
abrj-69	139	17	model	model	NOUN
abrj-69	139	18	which	which	PRON
abrj-69	139	19	was	be	AUX
abrj-69	139	20	obtained	obtain	VERB
abrj-69	139	21	via	via	ADP
abrj-69	139	22	correlogram	correlogram	NOUN
abrj-69	139	23	-	-	PUNCT
abrj-69	139	24	q	q	NOUN
abrj-69	139	25	-	-	PUNCT
abrj-69	139	26	statistics	statistic	NOUN
abrj-69	139	27	test	test	NOUN
abrj-69	139	28	is	be	AUX
abrj-69	139	29	1.6887	1.6887	NUM
abrj-69	139	30	.	.	PUNCT
abrj-69	140	1	this	this	DET
abrj-69	140	2	value	value	NOUN
abrj-69	140	3	is	be	AUX
abrj-69	140	4	very	very	ADV
abrj-69	140	5	close	close	ADJ
abrj-69	140	6	to	to	ADP
abrj-69	140	7	the	the	DET
abrj-69	140	8	dw	dw	PROPN
abrj-69	140	9	bench	bench	NOUN
abrj-69	140	10	mark	mark	NOUN
abrj-69	140	11	of	of	ADP
abrj-69	140	12	2.0	2.0	NUM
abrj-69	140	13	.	.	PUNCT
abrj-69	141	1	thus	thus	ADV
abrj-69	141	2	,	,	PUNCT
abrj-69	141	3	it	it	PRON
abrj-69	141	4	was	be	AUX
abrj-69	141	5	infer	infer	ADJ
abrj-69	141	6	that	that	SCONJ
abrj-69	141	7	the	the	DET
abrj-69	141	8	model	model	NOUN
abrj-69	141	9	is	be	AUX
abrj-69	141	10	free	free	ADJ
abrj-69	141	11	from	from	ADP
abrj-69	141	12	problem	problem	NOUN
abrj-69	141	13	of	of	ADP
abrj-69	141	14	serial	serial	ADJ
abrj-69	141	15	autocorrelation	autocorrelation	NOUN
abrj-69	141	16	.	.	PUNCT
abrj-69	142	1	given	give	VERB
abrj-69	142	2	the	the	DET
abrj-69	142	3	occurrence	occurrence	NOUN
abrj-69	142	4	of	of	ADP
abrj-69	142	5	no	no	DET
abrj-69	142	6	serial	serial	ADJ
abrj-69	142	7	correlation	correlation	NOUN
abrj-69	142	8	,	,	PUNCT
abrj-69	142	9	the	the	DET
abrj-69	142	10	estimated	estimate	VERB
abrj-69	142	11	model	model	NOUN
abrj-69	142	12	is	be	AUX
abrj-69	142	13	valid	valid	ADJ
abrj-69	142	14	for	for	ADP
abrj-69	142	15	policy	policy	NOUN
abrj-69	142	16	making	making	NOUN
abrj-69	142	17	.	.	PUNCT
abrj-69	143	1	in	in	ADP
abrj-69	143	2	like	like	ADP
abrj-69	143	3	manner	manner	NOUN
abrj-69	143	4	,	,	PUNCT
abrj-69	143	5	the	the	DET
abrj-69	143	6	f	f	NOUN
abrj-69	143	7	-	-	PUNCT
abrj-69	143	8	statistics	statistic	NOUN
abrj-69	143	9	which	which	PRON
abrj-69	143	10	measures	measure	VERB
abrj-69	143	11	the	the	DET
abrj-69	143	12	overall	overall	ADJ
abrj-69	143	13	significant	significant	NOUN
abrj-69	143	14	of	of	ADP
abrj-69	143	15	the	the	DET
abrj-69	143	16	explanatory	explanatory	ADJ
abrj-69	143	17	variables	variable	NOUN
abrj-69	143	18	in	in	ADP
abrj-69	143	19	the	the	DET
abrj-69	143	20	model	model	NOUN
abrj-69	143	21	showed	show	VERB
abrj-69	143	22	that	that	SCONJ
abrj-69	143	23	the	the	DET
abrj-69	143	24	two	two	NUM
abrj-69	143	25	explanatory	explanatory	ADJ
abrj-69	143	26	variables	variable	NOUN
abrj-69	143	27	are	be	AUX
abrj-69	143	28	significant	significant	ADJ
abrj-69	143	29	in	in	ADP
abrj-69	143	30	explaining	explain	VERB
abrj-69	143	31	employment	employment	NOUN
abrj-69	143	32	generation	generation	NOUN
abrj-69	143	33	in	in	ADP
abrj-69	143	34	nigeria	nigeria	PROPN
abrj-69	143	35	.	.	PUNCT
abrj-69	144	1	this	this	PRON
abrj-69	144	2	is	be	AUX
abrj-69	144	3	because	because	SCONJ
abrj-69	144	4	,	,	PUNCT
abrj-69	144	5	the	the	DET
abrj-69	144	6	probability	probability	NOUN
abrj-69	144	7	of	of	ADP
abrj-69	144	8	fstatistic	fstatistic	NOUN
abrj-69	144	9	of	of	ADP
abrj-69	144	10	0.0001	0.0001	NUM
abrj-69	144	11	<	<	X
abrj-69	144	12	p	p	NOUN
abrj-69	144	13	-	-	PUNCT
abrj-69	144	14	value	value	NOUN
abrj-69	144	15	of	of	ADP
abrj-69	144	16	0.05	0.05	NUM
abrj-69	144	17	.	.	PUNCT
abrj-69	145	1	meanwhile	meanwhile	ADV
abrj-69	145	2	,	,	PUNCT
abrj-69	145	3	the	the	DET
abrj-69	145	4	results	result	NOUN
abrj-69	145	5	in	in	ADP
abrj-69	145	6	table	table	NOUN
abrj-69	145	7	4	4	NUM
abrj-69	145	8	showed	show	VERB
abrj-69	145	9	that	that	SCONJ
abrj-69	145	10	,	,	PUNCT
abrj-69	145	11	the	the	DET
abrj-69	145	12	value	value	NOUN
abrj-69	145	13	of	of	ADP
abrj-69	145	14	value	value	NOUN
abrj-69	145	15	added	add	VERB
abrj-69	145	16	tax	tax	NOUN
abrj-69	145	17	revenue	revenue	NOUN
abrj-69	145	18	(	(	PUNCT
abrj-69	145	19	vat	vat	NOUN
abrj-69	145	20	)	)	PUNCT
abrj-69	145	21	has	have	VERB
abrj-69	145	22	a	a	DET
abrj-69	145	23	positive	positive	ADJ
abrj-69	145	24	relationship	relationship	NOUN
abrj-69	145	25	but	but	CCONJ
abrj-69	145	26	insignificant	insignificant	ADJ
abrj-69	145	27	impact	impact	NOUN
abrj-69	145	28	on	on	ADP
abrj-69	145	29	employment	employment	NOUN
abrj-69	145	30	rate	rate	NOUN
abrj-69	145	31	(	(	PUNCT
abrj-69	145	32	epg	epg	PROPN
abrj-69	145	33	)	)	PUNCT
abrj-69	145	34	.	.	PUNCT
abrj-69	146	1	thus	thus	ADV
abrj-69	146	2	,	,	PUNCT
abrj-69	146	3	a	a	DET
abrj-69	146	4	percentage	percentage	NOUN
abrj-69	146	5	increase	increase	NOUN
abrj-69	146	6	in	in	ADP
abrj-69	146	7	vat	vat	NOUN
abrj-69	146	8	will	will	AUX
abrj-69	146	9	causes	cause	VERB
abrj-69	146	10	an	an	DET
abrj-69	146	11	increase	increase	NOUN
abrj-69	146	12	in	in	ADP
abrj-69	146	13	employment	employment	NOUN
abrj-69	146	14	by	by	ADP
abrj-69	146	15	1.48	1.48	NUM
abrj-69	146	16	%	%	NOUN
abrj-69	146	17	.	.	PUNCT
abrj-69	147	1	the	the	DET
abrj-69	147	2	result	result	NOUN
abrj-69	147	3	conforms	conform	VERB
abrj-69	147	4	to	to	ADP
abrj-69	147	5	the	the	DET
abrj-69	147	6	finding	finding	NOUN
abrj-69	147	7	of	of	ADP
abrj-69	147	8	obayori	obayori	NOUN
abrj-69	147	9	and	and	CCONJ
abrj-69	147	10	omekwe	omekwe	ADJ
abrj-69	147	11	(	(	PUNCT
abrj-69	147	12	2019	2019	NUM
abrj-69	147	13	)	)	PUNCT
abrj-69	147	14	as	as	ADV
abrj-69	147	15	well	well	ADV
abrj-69	147	16	as	as	ADP
abrj-69	147	17	onwuchekwa	onwuchekwa	PROPN
abrj-69	147	18	and	and	CCONJ
abrj-69	147	19	aruwa	aruwa	PROPN
abrj-69	147	20	(	(	PUNCT
abrj-69	147	21	2014	2014	NUM
abrj-69	147	22	)	)	PUNCT
abrj-69	147	23	who	who	PRON
abrj-69	147	24	examined	examine	VERB
abrj-69	147	25	the	the	DET
abrj-69	147	26	link	link	NOUN
abrj-69	147	27	between	between	ADP
abrj-69	147	28	value	value	NOUN
abrj-69	147	29	added	add	VERB
abrj-69	147	30	tax	tax	NOUN
abrj-69	147	31	as	as	ADP
abrj-69	147	32	a	a	DET
abrj-69	147	33	form	form	NOUN
abrj-69	147	34	of	of	ADP
abrj-69	147	35	indirect	indirect	ADJ
abrj-69	147	36	tax	tax	NOUN
abrj-69	147	37	and	and	CCONJ
abrj-69	147	38	economic	economic	ADJ
abrj-69	147	39	growth	growth	NOUN
abrj-69	147	40	,	,	PUNCT
abrj-69	147	41	and	and	CCONJ
abrj-69	147	42	discovered	discover	VERB
abrj-69	147	43	that	that	SCONJ
abrj-69	147	44	value	value	NOUN
abrj-69	147	45	added	add	VERB
abrj-69	147	46	tax	tax	NOUN
abrj-69	147	47	(	(	PUNCT
abrj-69	147	48	vat	vat	NOUN
abrj-69	147	49	)	)	PUNCT
abrj-69	147	50	has	have	VERB
abrj-69	147	51	a	a	DET
abrj-69	147	52	direct	direct	ADJ
abrj-69	147	53	relationship	relationship	NOUN
abrj-69	147	54	with	with	ADP
abrj-69	147	55	economic	economic	ADJ
abrj-69	147	56	growth	growth	NOUN
abrj-69	147	57	in	in	ADP
abrj-69	147	58	nigeria	nigeria	PROPN
abrj-69	147	59	.	.	PUNCT
abrj-69	148	1	on	on	ADP
abrj-69	148	2	the	the	DET
abrj-69	148	3	contrary	contrary	NOUN
abrj-69	148	4	,	,	PUNCT
abrj-69	148	5	the	the	DET
abrj-69	148	6	value	value	NOUN
abrj-69	148	7	of	of	ADP
abrj-69	148	8	custom	custom	NOUN
abrj-69	148	9	and	and	CCONJ
abrj-69	148	10	excise	excise	NOUN
abrj-69	148	11	duties	duty	NOUN
abrj-69	148	12	(	(	PUNCT
abrj-69	148	13	cud	cud	PROPN
abrj-69	148	14	)	)	PUNCT
abrj-69	148	15	has	have	VERB
abrj-69	148	16	a	a	DET
abrj-69	148	17	negative	negative	ADJ
abrj-69	148	18	relationship	relationship	NOUN
abrj-69	148	19	with	with	ADP
abrj-69	148	20	employment	employment	NOUN
abrj-69	148	21	rate	rate	NOUN
abrj-69	148	22	but	but	CCONJ
abrj-69	148	23	impacted	impact	VERB
abrj-69	148	24	significantly	significantly	ADV
abrj-69	148	25	on	on	ADP
abrj-69	148	26	employment	employment	NOUN
abrj-69	148	27	rate	rate	NOUN
abrj-69	148	28	.	.	PUNCT
abrj-69	149	1	thus	thus	ADV
abrj-69	149	2	,	,	PUNCT
abrj-69	149	3	a	a	DET
abrj-69	149	4	percentage	percentage	NOUN
abrj-69	149	5	increase	increase	NOUN
abrj-69	149	6	in	in	ADP
abrj-69	149	7	custom	custom	NOUN
abrj-69	149	8	and	and	CCONJ
abrj-69	149	9	excise	excise	NOUN
abrj-69	149	10	duties	duty	NOUN
abrj-69	149	11	will	will	AUX
abrj-69	149	12	decrease	decrease	VERB
abrj-69	149	13	employment	employment	NOUN
abrj-69	149	14	generation	generation	NOUN
abrj-69	149	15	by	by	ADP
abrj-69	149	16	7.24	7.24	NUM
abrj-69	149	17	%	%	NOUN
abrj-69	149	18	.	.	PUNCT
abrj-69	150	1	the	the	DET
abrj-69	150	2	finding	finding	NOUN
abrj-69	150	3	supports	support	VERB
abrj-69	150	4	the	the	DET
abrj-69	150	5	empirical	empirical	ADJ
abrj-69	150	6	work	work	NOUN
abrj-69	150	7	of	of	ADP
abrj-69	150	8	charles	charles	PROPN
abrj-69	150	9	(	(	PUNCT
abrj-69	150	10	2012	2012	NUM
abrj-69	150	11	)	)	PUNCT
abrj-69	150	12	when	when	SCONJ
abrj-69	150	13	he	he	PRON
abrj-69	150	14	averred	aver	VERB
abrj-69	150	15	that	that	SCONJ
abrj-69	150	16	the	the	DET
abrj-69	150	17	output	output	NOUN
abrj-69	150	18	growth	growth	NOUN
abrj-69	150	19	is	be	AUX
abrj-69	150	20	negatively	negatively	ADV
abrj-69	150	21	influenced	influence	VERB
abrj-69	150	22	by	by	ADP
abrj-69	150	23	indirect	indirect	ADJ
abrj-69	150	24	tax	tax	NOUN
abrj-69	150	25	rate	rate	NOUN
abrj-69	150	26	such	such	ADJ
abrj-69	150	27	as	as	ADP
abrj-69	150	28	custom	custom	NOUN
abrj-69	150	29	and	and	CCONJ
abrj-69	150	30	excise	excise	NOUN
abrj-69	150	31	duties	duty	NOUN
abrj-69	150	32	.	.	PUNCT
abrj-69	151	1	but	but	CCONJ
abrj-69	151	2	negates	negate	VERB
abrj-69	151	3	the	the	DET
abrj-69	151	4	empirical	empirical	ADJ
abrj-69	151	5	finding	finding	NOUN
abrj-69	151	6	of	of	ADP
abrj-69	151	7	obayori	obayori	NOUN
abrj-69	151	8	and	and	CCONJ
abrj-69	151	9	omekwe	omekwe	ADJ
abrj-69	151	10	(	(	PUNCT
abrj-69	151	11	2019	2019	NUM
abrj-69	151	12	)	)	PUNCT
abrj-69	151	13	.	.	PUNCT
abrj-69	152	1	4.5	4.5	NUM
abrj-69	152	2	.	.	PUNCT
abrj-69	153	1	post	post	NOUN
abrj-69	153	2	estimation	estimation	NOUN
abrj-69	153	3	test	test	NOUN
abrj-69	153	4	from	from	ADP
abrj-69	153	5	the	the	DET
abrj-69	153	6	results	result	NOUN
abrj-69	153	7	of	of	ADP
abrj-69	153	8	post	post	NOUN
abrj-69	153	9	estimation	estimation	NOUN
abrj-69	153	10	tests	test	NOUN
abrj-69	153	11	as	as	SCONJ
abrj-69	153	12	depicted	depict	VERB
abrj-69	153	13	by	by	ADP
abrj-69	153	14	both	both	CCONJ
abrj-69	153	15	the	the	DET
abrj-69	153	16	normality	normality	NOUN
abrj-69	153	17	and	and	CCONJ
abrj-69	153	18	wald	wald	NOUN
abrj-69	153	19	tests	test	NOUN
abrj-69	153	20	.	.	PUNCT
abrj-69	154	1	the	the	DET
abrj-69	154	2	estimated	estimate	VERB
abrj-69	154	3	model	model	NOUN
abrj-69	154	4	is	be	AUX
abrj-69	154	5	reliable	reliable	ADJ
abrj-69	154	6	for	for	ADP
abrj-69	154	7	policy	policy	NOUN
abrj-69	154	8	formulation	formulation	NOUN
abrj-69	154	9	.	.	PUNCT
abrj-69	155	1	asian	asian	ADJ
abrj-69	155	2	business	business	PROPN
abrj-69	155	3	research	research	NOUN
abrj-69	155	4	journal	journal	NOUN
abrj-69	155	5	,	,	PUNCT
abrj-69	155	6	2020	2020	NUM
abrj-69	155	7	,	,	PUNCT
abrj-69	155	8	5	5	NUM
abrj-69	155	9	:	:	SYM
abrj-69	155	10	7	7	NUM
abrj-69	155	11	-	-	SYM
abrj-69	155	12	12	12	NUM
abrj-69	155	13	11	11	NUM
abrj-69	155	14	©	©	PROPN
abrj-69	155	15	2020	2020	NUM
abrj-69	155	16	by	by	ADP
abrj-69	155	17	the	the	DET
abrj-69	155	18	authors	author	NOUN
abrj-69	155	19	;	;	PUNCT
abrj-69	155	20	licensee	licensee	NOUN
abrj-69	155	21	eastern	eastern	ADJ
abrj-69	155	22	centre	centre	NOUN
abrj-69	155	23	of	of	ADP
abrj-69	155	24	science	science	NOUN
abrj-69	155	25	and	and	CCONJ
abrj-69	155	26	education	education	NOUN
abrj-69	155	27	,	,	PUNCT
abrj-69	155	28	usa	usa	PROPN
abrj-69	155	29	0	0	NUM
abrj-69	155	30	1	1	NUM
abrj-69	155	31	2	2	NUM
abrj-69	155	32	3	3	NUM
abrj-69	155	33	4	4	NUM
abrj-69	155	34	5	5	NUM
abrj-69	155	35	6	6	NUM
abrj-69	155	36	7	7	NUM
abrj-69	155	37	-1.00	-1.00	NUM
abrj-69	155	38	-0.75	-0.75	NUM
abrj-69	155	39	-0.50	-0.50	PROPN
abrj-69	155	40	-0.25	-0.25	NUM
abrj-69	155	41	0.00	0.00	NUM
abrj-69	155	42	0.25	0.25	NUM
abrj-69	155	43	0.50	0.50	NUM
abrj-69	155	44	0.75	0.75	NUM
abrj-69	155	45	1.00	1.00	NUM
abrj-69	155	46	series	serie	NOUN
abrj-69	155	47	:	:	PUNCT
abrj-69	155	48	residuals	residual	NOUN
abrj-69	155	49	sample	sample	NOUN
abrj-69	155	50	2001	2001	NUM
abrj-69	155	51	2018	2018	NUM
abrj-69	155	52	observations	observation	NOUN
abrj-69	155	53	18	18	NUM
abrj-69	155	54	mean	mean	NOUN
abrj-69	155	55	-8.37e-15	-8.37e-15	PROPN
abrj-69	155	56	median	median	NOUN
abrj-69	155	57	0.041789	0.041789	NUM
abrj-69	155	58	maximum	maximum	ADJ
abrj-69	155	59	0.756250	0.756250	NUM
abrj-69	155	60	minimum	minimum	ADJ
abrj-69	155	61	-0.842237	-0.842237	NOUN
abrj-69	155	62	std	std	PROPN
abrj-69	155	63	.	.	PROPN
abrj-69	155	64	dev	dev	PROPN
abrj-69	155	65	.	.	PROPN
abrj-69	155	66	0.356017	0.356017	NUM
abrj-69	155	67	skewness	skewness	NOUN
abrj-69	155	68	-0.203826	-0.203826	NOUN
abrj-69	155	69	kurtosis	kurtosis	VERB
abrj-69	155	70	3.562123	3.562123	NUM
abrj-69	155	71	jarque	jarque	NOUN
abrj-69	155	72	-	-	PUNCT
abrj-69	155	73	bera	bera	NOUN
abrj-69	155	74	0.361622	0.361622	NUM
abrj-69	155	75	probability	probability	NOUN
abrj-69	155	76	0.834593	0.834593	NUM
abrj-69	155	77	figure-1	figure-1	PROPN
abrj-69	155	78	.	.	PUNCT
abrj-69	155	79	normality	normality	NOUN
abrj-69	155	80	test	test	NOUN
abrj-69	155	81	.	.	PUNCT
abrj-69	156	1	the	the	DET
abrj-69	156	2	normality	normality	NOUN
abrj-69	156	3	test	test	NOUN
abrj-69	156	4	as	as	SCONJ
abrj-69	156	5	presented	present	VERB
abrj-69	156	6	in	in	ADP
abrj-69	156	7	figure	figure	NOUN
abrj-69	156	8	1	1	NUM
abrj-69	156	9	,	,	PUNCT
abrj-69	156	10	showed	show	VERB
abrj-69	156	11	that	that	SCONJ
abrj-69	156	12	the	the	DET
abrj-69	156	13	error	error	NOUN
abrj-69	156	14	terms	term	NOUN
abrj-69	156	15	are	be	AUX
abrj-69	156	16	normally	normally	ADV
abrj-69	156	17	distributed	distribute	VERB
abrj-69	156	18	.	.	PUNCT
abrj-69	157	1	this	this	PRON
abrj-69	157	2	is	be	AUX
abrj-69	157	3	because	because	SCONJ
abrj-69	157	4	the	the	DET
abrj-69	157	5	probability	probability	NOUN
abrj-69	157	6	values	value	NOUN
abrj-69	157	7	of	of	ADP
abrj-69	157	8	the	the	DET
abrj-69	157	9	jerque	jerque	ADJ
abrj-69	157	10	-	-	PUNCT
abrj-69	157	11	bera	bera	NOUN
abrj-69	157	12	statistic	statistic	NOUN
abrj-69	157	13	(	(	PUNCT
abrj-69	157	14	j	j	PROPN
abrj-69	157	15	-	-	PUNCT
abrj-69	157	16	b	b	PROPN
abrj-69	157	17	stat	stat	NOUN
abrj-69	157	18	)	)	PUNCT
abrj-69	157	19	of	of	ADP
abrj-69	157	20	0.8345	0.8345	NUM
abrj-69	157	21	is	be	AUX
abrj-69	157	22	greater	great	ADJ
abrj-69	157	23	than	than	ADP
abrj-69	157	24	0.05	0.05	NUM
abrj-69	157	25	critical	critical	ADJ
abrj-69	157	26	value	value	NOUN
abrj-69	157	27	.	.	PUNCT
abrj-69	158	1	thus	thus	ADV
abrj-69	158	2	,	,	PUNCT
abrj-69	158	3	it	it	PRON
abrj-69	158	4	was	be	AUX
abrj-69	158	5	concluded	conclude	VERB
abrj-69	158	6	that	that	SCONJ
abrj-69	158	7	the	the	DET
abrj-69	158	8	sample	sample	NOUN
abrj-69	158	9	data	datum	NOUN
abrj-69	158	10	are	be	AUX
abrj-69	158	11	normally	normally	ADV
abrj-69	158	12	distributed	distribute	VERB
abrj-69	158	13	.	.	PUNCT
abrj-69	159	1	the	the	DET
abrj-69	159	2	result	result	NOUN
abrj-69	159	3	meets	meet	VERB
abrj-69	159	4	the	the	DET
abrj-69	159	5	statistical	statistical	ADJ
abrj-69	159	6	criteria	criterion	NOUN
abrj-69	159	7	and	and	CCONJ
abrj-69	159	8	authenticates	authenticate	VERB
abrj-69	159	9	the	the	DET
abrj-69	159	10	reliability	reliability	NOUN
abrj-69	159	11	of	of	ADP
abrj-69	159	12	the	the	DET
abrj-69	159	13	estimated	estimate	VERB
abrj-69	159	14	model	model	NOUN
abrj-69	159	15	for	for	ADP
abrj-69	159	16	policy	policy	NOUN
abrj-69	159	17	making	making	NOUN
abrj-69	159	18	.	.	PUNCT
abrj-69	160	1	the	the	DET
abrj-69	160	2	wald	wald	PROPN
abrj-69	160	3	test	test	NOUN
abrj-69	160	4	help	help	NOUN
abrj-69	160	5	to	to	PART
abrj-69	160	6	measure	measure	VERB
abrj-69	160	7	the	the	DET
abrj-69	160	8	significant	significant	NOUN
abrj-69	160	9	of	of	ADP
abrj-69	160	10	the	the	DET
abrj-69	160	11	explanatory	explanatory	ADJ
abrj-69	160	12	variables	variable	NOUN
abrj-69	160	13	in	in	ADP
abrj-69	160	14	explaining	explain	VERB
abrj-69	160	15	the	the	DET
abrj-69	160	16	dependent	dependent	ADJ
abrj-69	160	17	variable	variable	NOUN
abrj-69	160	18	in	in	ADP
abrj-69	160	19	an	an	DET
abrj-69	160	20	estimated	estimate	VERB
abrj-69	160	21	model	model	NOUN
abrj-69	160	22	.	.	PUNCT
abrj-69	161	1	this	this	PRON
abrj-69	161	2	was	be	AUX
abrj-69	161	3	done	do	VERB
abrj-69	161	4	by	by	ADP
abrj-69	161	5	comparing	compare	VERB
abrj-69	161	6	the	the	DET
abrj-69	161	7	probability	probability	NOUN
abrj-69	161	8	of	of	ADP
abrj-69	161	9	f	f	NOUN
abrj-69	161	10	-	-	PUNCT
abrj-69	161	11	statistic	statistic	NOUN
abrj-69	161	12	and	and	CCONJ
abrj-69	161	13	p	p	NOUN
abrj-69	161	14	-	-	PUNCT
abrj-69	161	15	value	value	NOUN
abrj-69	161	16	at	at	ADP
abrj-69	161	17	5	5	NUM
abrj-69	161	18	%	%	NOUN
abrj-69	161	19	.	.	PUNCT
abrj-69	162	1	thus	thus	ADV
abrj-69	162	2	,	,	PUNCT
abrj-69	162	3	if	if	SCONJ
abrj-69	162	4	the	the	DET
abrj-69	162	5	probability	probability	NOUN
abrj-69	162	6	of	of	ADP
abrj-69	162	7	f	f	NOUN
abrj-69	162	8	-	-	PUNCT
abrj-69	162	9	statistic	statistic	NOUN
abrj-69	162	10	is	be	AUX
abrj-69	162	11	less	less	ADJ
abrj-69	162	12	that	that	SCONJ
abrj-69	162	13	p	p	NOUN
abrj-69	162	14	-	-	PUNCT
abrj-69	162	15	value	value	NOUN
abrj-69	162	16	at	at	ADP
abrj-69	162	17	5	5	NUM
abrj-69	162	18	%	%	NOUN
abrj-69	162	19	,	,	PUNCT
abrj-69	162	20	we	we	PRON
abrj-69	162	21	conclude	conclude	VERB
abrj-69	162	22	that	that	SCONJ
abrj-69	162	23	the	the	DET
abrj-69	162	24	explanatory	explanatory	ADJ
abrj-69	162	25	variables	variable	NOUN
abrj-69	162	26	are	be	AUX
abrj-69	162	27	significant	significant	ADJ
abrj-69	162	28	in	in	ADP
abrj-69	162	29	explaining	explain	VERB
abrj-69	162	30	the	the	DET
abrj-69	162	31	dependent	dependent	ADJ
abrj-69	162	32	variable	variable	NOUN
abrj-69	162	33	.	.	PUNCT
abrj-69	163	1	table-5	table-5	PROPN
abrj-69	163	2	.	.	PUNCT
abrj-69	164	1	wald	wald	PROPN
abrj-69	164	2	test	test	NOUN
abrj-69	164	3	.	.	PUNCT
abrj-69	165	1	wald	wald	PROPN
abrj-69	165	2	test	test	NOUN
abrj-69	165	3	:	:	PUNCT
abrj-69	165	4	equation	equation	NOUN
abrj-69	165	5	:	:	PUNCT
abrj-69	165	6	untitled	untitled	ADJ
abrj-69	165	7	test	test	NOUN
abrj-69	165	8	statistic	statistic	PROPN
abrj-69	165	9	value	value	NOUN
abrj-69	165	10	df	df	NOUN
abrj-69	165	11	probability	probability	NOUN
abrj-69	165	12	f	f	X
abrj-69	165	13	-	-	PUNCT
abrj-69	165	14	statistic	statistic	ADJ
abrj-69	165	15	31.23672	31.23672	NUM
abrj-69	165	16	(	(	PUNCT
abrj-69	165	17	2	2	NUM
abrj-69	165	18	,	,	PUNCT
abrj-69	165	19	9	9	NUM
abrj-69	165	20	)	)	PUNCT
abrj-69	165	21	0.0001	0.0001	NUM
abrj-69	165	22	chi	chi	ADJ
abrj-69	165	23	-	-	PUNCT
abrj-69	165	24	square	square	ADJ
abrj-69	165	25	62.47344	62.47344	NUM
abrj-69	165	26	2	2	NUM
abrj-69	165	27	0.0000	0.0000	NUM
abrj-69	165	28	normalized	normalize	VERB
abrj-69	165	29	restriction	restriction	NOUN
abrj-69	165	30	(=	(=	NOUN
abrj-69	165	31	0	0	X
abrj-69	165	32	)	)	PUNCT
abrj-69	165	33	value	value	NOUN
abrj-69	165	34	std	std	PROPN
abrj-69	165	35	.	.	PUNCT
abrj-69	166	1	err	err	PROPN
abrj-69	166	2	.	.	PUNCT
abrj-69	167	1	c(1	c(1	NOUN
abrj-69	167	2	)	)	PUNCT
abrj-69	167	3	1.482344	1.482344	NUM
abrj-69	167	4	1.084835	1.084835	NUM
abrj-69	167	5	c(2	c(2	NOUN
abrj-69	167	6	)	)	PUNCT
abrj-69	167	7	-7.244370	-7.244370	VERB
abrj-69	167	8	2.558989	2.558989	NUM
abrj-69	167	9	the	the	DET
abrj-69	167	10	estimated	estimate	VERB
abrj-69	167	11	result	result	NOUN
abrj-69	167	12	in	in	ADP
abrj-69	167	13	table	table	NOUN
abrj-69	167	14	5	5	NUM
abrj-69	167	15	showed	show	VERB
abrj-69	167	16	that	that	SCONJ
abrj-69	167	17	the	the	DET
abrj-69	167	18	f	f	PROPN
abrj-69	167	19	-	-	PUNCT
abrj-69	167	20	statistics	statistic	NOUN
abrj-69	167	21	value	value	NOUN
abrj-69	167	22	of	of	ADP
abrj-69	167	23	31.2367	31.2367	NUM
abrj-69	167	24	has	have	VERB
abrj-69	167	25	the	the	DET
abrj-69	167	26	corresponding	corresponding	ADJ
abrj-69	167	27	probability	probability	NOUN
abrj-69	167	28	value	value	NOUN
abrj-69	167	29	of	of	ADP
abrj-69	167	30	0.0001	0.0001	NUM
abrj-69	167	31	which	which	PRON
abrj-69	167	32	is	be	AUX
abrj-69	167	33	far	far	ADV
abrj-69	167	34	less	less	ADJ
abrj-69	167	35	than	than	ADP
abrj-69	167	36	0.05	0.05	NUM
abrj-69	167	37	p	p	NOUN
abrj-69	167	38	-	-	PUNCT
abrj-69	167	39	value	value	NOUN
abrj-69	167	40	at	at	ADP
abrj-69	167	41	5	5	NUM
abrj-69	167	42	%	%	NOUN
abrj-69	167	43	.	.	PUNCT
abrj-69	168	1	thus	thus	ADV
abrj-69	168	2	,	,	PUNCT
abrj-69	168	3	it	it	PRON
abrj-69	168	4	was	be	AUX
abrj-69	168	5	concluded	conclude	VERB
abrj-69	168	6	that	that	SCONJ
abrj-69	168	7	the	the	DET
abrj-69	168	8	two	two	NUM
abrj-69	168	9	explanatory	explanatory	ADJ
abrj-69	168	10	variables	variable	NOUN
abrj-69	168	11	(	(	PUNCT
abrj-69	168	12	vat	vat	NOUN
abrj-69	168	13	and	and	CCONJ
abrj-69	168	14	cud	cud	NOUN
abrj-69	168	15	)	)	PUNCT
abrj-69	168	16	are	be	AUX
abrj-69	168	17	significant	significant	ADJ
abrj-69	168	18	in	in	ADP
abrj-69	168	19	explaining	explain	VERB
abrj-69	168	20	employment	employment	NOUN
abrj-69	168	21	generation	generation	NOUN
abrj-69	168	22	in	in	ADP
abrj-69	168	23	nigeria	nigeria	PROPN
abrj-69	168	24	during	during	ADP
abrj-69	168	25	the	the	DET
abrj-69	168	26	studied	studied	ADJ
abrj-69	168	27	period	period	NOUN
abrj-69	168	28	.	.	PUNCT
abrj-69	169	1	5	5	X
abrj-69	169	2	.	.	X
abrj-69	169	3	conclusion	conclusion	NOUN
abrj-69	169	4	this	this	DET
abrj-69	169	5	paper	paper	NOUN
abrj-69	169	6	empirically	empirically	ADV
abrj-69	169	7	investigated	investigate	VERB
abrj-69	169	8	indirect	indirect	ADJ
abrj-69	169	9	tax	tax	NOUN
abrj-69	169	10	and	and	CCONJ
abrj-69	169	11	employment	employment	NOUN
abrj-69	169	12	generation	generation	NOUN
abrj-69	169	13	in	in	ADP
abrj-69	169	14	nigeria	nigeria	PROPN
abrj-69	169	15	from	from	ADP
abrj-69	169	16	1999	1999	NUM
abrj-69	169	17	–	–	PUNCT
abrj-69	169	18	2019	2019	NUM
abrj-69	169	19	.	.	PUNCT
abrj-69	170	1	this	this	PRON
abrj-69	170	2	was	be	AUX
abrj-69	170	3	done	do	VERB
abrj-69	170	4	against	against	ADP
abrj-69	170	5	the	the	DET
abrj-69	170	6	background	background	NOUN
abrj-69	170	7	that	that	SCONJ
abrj-69	170	8	since	since	SCONJ
abrj-69	170	9	the	the	DET
abrj-69	170	10	return	return	NOUN
abrj-69	170	11	to	to	ADP
abrj-69	170	12	full	full	ADJ
abrj-69	170	13	democracy	democracy	NOUN
abrj-69	170	14	in	in	ADP
abrj-69	170	15	1999	1999	NUM
abrj-69	170	16	,	,	PUNCT
abrj-69	170	17	direct	direct	ADJ
abrj-69	170	18	tax	tax	NOUN
abrj-69	170	19	from	from	ADP
abrj-69	170	20	petroleum	petroleum	NOUN
abrj-69	170	21	products	product	NOUN
abrj-69	170	22	have	have	AUX
abrj-69	170	23	not	not	PART
abrj-69	170	24	generated	generate	VERB
abrj-69	170	25	enough	enough	ADJ
abrj-69	170	26	employment	employment	NOUN
abrj-69	170	27	to	to	PART
abrj-69	170	28	propel	propel	VERB
abrj-69	170	29	the	the	DET
abrj-69	170	30	nigerian	nigerian	ADJ
abrj-69	170	31	economy	economy	NOUN
abrj-69	170	32	to	to	ADP
abrj-69	170	33	the	the	DET
abrj-69	170	34	desired	desire	VERB
abrj-69	170	35	level	level	NOUN
abrj-69	170	36	of	of	ADP
abrj-69	170	37	growth	growth	NOUN
abrj-69	170	38	and	and	CCONJ
abrj-69	170	39	development	development	NOUN
abrj-69	170	40	due	due	ADP
abrj-69	170	41	to	to	ADP
abrj-69	170	42	the	the	DET
abrj-69	170	43	volatility	volatility	NOUN
abrj-69	170	44	of	of	ADP
abrj-69	170	45	crude	crude	ADJ
abrj-69	170	46	oil	oil	NOUN
abrj-69	170	47	prices	price	NOUN
abrj-69	170	48	in	in	ADP
abrj-69	170	49	the	the	DET
abrj-69	170	50	international	international	ADJ
abrj-69	170	51	market	market	NOUN
abrj-69	170	52	and	and	CCONJ
abrj-69	170	53	mismanagement	mismanagement	NOUN
abrj-69	170	54	of	of	ADP
abrj-69	170	55	the	the	DET
abrj-69	170	56	said	say	VERB
abrj-69	170	57	revenue	revenue	NOUN
abrj-69	170	58	.	.	PUNCT
abrj-69	171	1	thus	thus	ADV
abrj-69	171	2	,	,	PUNCT
abrj-69	171	3	a	a	DET
abrj-69	171	4	study	study	NOUN
abrj-69	171	5	of	of	ADP
abrj-69	171	6	indirect	indirect	ADJ
abrj-69	171	7	tax	tax	NOUN
abrj-69	171	8	was	be	AUX
abrj-69	171	9	aim	aim	NOUN
abrj-69	171	10	at	at	ADP
abrj-69	171	11	increasing	increase	VERB
abrj-69	171	12	the	the	DET
abrj-69	171	13	revenue	revenue	NOUN
abrj-69	171	14	base	base	NOUN
abrj-69	171	15	of	of	ADP
abrj-69	171	16	government	government	NOUN
abrj-69	171	17	and	and	CCONJ
abrj-69	171	18	makes	make	VERB
abrj-69	171	19	funds	fund	NOUN
abrj-69	171	20	available	available	ADJ
abrj-69	171	21	for	for	ADP
abrj-69	171	22	developmental	developmental	ADJ
abrj-69	171	23	purposes	purpose	NOUN
abrj-69	171	24	through	through	ADP
abrj-69	171	25	increase	increase	NOUN
abrj-69	171	26	in	in	ADP
abrj-69	171	27	employment	employment	NOUN
abrj-69	171	28	level	level	NOUN
abrj-69	171	29	and	and	CCONJ
abrj-69	171	30	improved	improve	VERB
abrj-69	171	31	human	human	PROPN
abrj-69	171	32	development	development	PROPN
abrj-69	171	33	index	index	NOUN
abrj-69	171	34	.	.	PUNCT
abrj-69	172	1	based	base	VERB
abrj-69	172	2	on	on	ADP
abrj-69	172	3	the	the	DET
abrj-69	172	4	empirical	empirical	ADJ
abrj-69	172	5	results	result	NOUN
abrj-69	172	6	,	,	PUNCT
abrj-69	172	7	it	it	PRON
abrj-69	172	8	was	be	AUX
abrj-69	172	9	concluded	conclude	VERB
abrj-69	172	10	that	that	SCONJ
abrj-69	172	11	indirect	indirect	ADJ
abrj-69	172	12	taxes	taxis	NOUN
abrj-69	172	13	measures	measure	NOUN
abrj-69	172	14	by	by	ADP
abrj-69	172	15	value	value	NOUN
abrj-69	172	16	added	add	VERB
abrj-69	172	17	tax	tax	NOUN
abrj-69	172	18	(	(	PUNCT
abrj-69	172	19	vat	vat	NOUN
abrj-69	172	20	)	)	PUNCT
abrj-69	172	21	as	as	ADV
abrj-69	172	22	well	well	ADV
abrj-69	172	23	as	as	ADP
abrj-69	172	24	custom	custom	NOUN
abrj-69	172	25	and	and	CCONJ
abrj-69	172	26	excise	excise	NOUN
abrj-69	172	27	duties	duty	NOUN
abrj-69	172	28	has	have	VERB
abrj-69	172	29	direct	direct	ADJ
abrj-69	172	30	correlation	correlation	NOUN
abrj-69	172	31	and	and	CCONJ
abrj-69	172	32	significant	significant	ADJ
abrj-69	172	33	impact	impact	NOUN
abrj-69	172	34	with	with	ADP
abrj-69	172	35	employment	employment	NOUN
abrj-69	172	36	generation	generation	NOUN
abrj-69	172	37	and	and	CCONJ
abrj-69	172	38	hence	hence	ADV
abrj-69	172	39	economic	economic	ADJ
abrj-69	172	40	development	development	NOUN
abrj-69	172	41	in	in	ADP
abrj-69	172	42	nigeria	nigeria	PROPN
abrj-69	172	43	.	.	PUNCT
abrj-69	173	1	following	follow	VERB
abrj-69	173	2	the	the	DET
abrj-69	173	3	empirical	empirical	ADJ
abrj-69	173	4	findings	finding	NOUN
abrj-69	173	5	,	,	PUNCT
abrj-69	173	6	t	t	PROPN
abrj-69	173	7	h	h	NOUN
abrj-69	173	8	e	e	X
abrj-69	173	9	s	s	PROPN
abrj-69	173	10	t	t	X
abrj-69	173	11	u	u	X
abrj-69	173	12	d	d	X
abrj-69	173	13	y	y	PROPN
abrj-69	173	14	recommends	recommend	VERB
abrj-69	173	15	that	that	SCONJ
abrj-69	173	16	government	government	NOUN
abrj-69	173	17	should	should	AUX
abrj-69	173	18	put	put	VERB
abrj-69	173	19	in	in	ADP
abrj-69	173	20	place	place	NOUN
abrj-69	173	21	adequate	adequate	ADJ
abrj-69	173	22	f	f	PROPN
abrj-69	174	1	i	i	PRON
abrj-69	174	2	s	s	VERB
abrj-69	174	3	c	c	PROPN
abrj-69	174	4	a	a	DET
abrj-69	174	5	l	l	NOUN
abrj-69	174	6	measure	measure	NOUN
abrj-69	174	7	to	to	PART
abrj-69	174	8	ensure	ensure	VERB
abrj-69	174	9	that	that	SCONJ
abrj-69	174	10	revenue	revenue	NOUN
abrj-69	174	11	generated	generate	VERB
abrj-69	174	12	from	from	ADP
abrj-69	174	13	indirect	indirect	ADJ
abrj-69	174	14	taxes	taxis	NOUN
abrj-69	174	15	is	be	AUX
abrj-69	174	16	effectively	effectively	ADV
abrj-69	174	17	utilized	utilize	VERB
abrj-69	174	18	to	to	PART
abrj-69	174	19	develop	develop	VERB
abrj-69	174	20	and	and	CCONJ
abrj-69	174	21	grow	grow	VERB
abrj-69	174	22	the	the	DET
abrj-69	174	23	economy	economy	NOUN
abrj-69	174	24	through	through	ADP
abrj-69	174	25	employment	employment	NOUN
abrj-69	174	26	generation	generation	NOUN
abrj-69	174	27	.	.	PUNCT
abrj-69	175	1	also	also	ADV
abrj-69	175	2	,	,	PUNCT
abrj-69	175	3	given	give	VERB
abrj-69	175	4	the	the	DET
abrj-69	175	5	indirect	indirect	ADJ
abrj-69	175	6	link	link	NOUN
abrj-69	175	7	between	between	ADP
abrj-69	175	8	custom	custom	NOUN
abrj-69	175	9	and	and	CCONJ
abrj-69	175	10	excise	excise	NOUN
abrj-69	175	11	duties	duty	NOUN
abrj-69	175	12	with	with	ADP
abrj-69	175	13	employment	employment	NOUN
abrj-69	175	14	rate	rate	NOUN
abrj-69	175	15	,	,	PUNCT
abrj-69	175	16	it	it	PRON
abrj-69	175	17	was	be	AUX
abrj-69	175	18	recommended	recommend	VERB
abrj-69	175	19	that	that	SCONJ
abrj-69	175	20	all	all	DET
abrj-69	175	21	identified	identify	VERB
abrj-69	175	22	administrative	administrative	ADJ
abrj-69	175	23	loopholes	loophole	NOUN
abrj-69	175	24	should	should	AUX
abrj-69	175	25	be	be	AUX
abrj-69	175	26	plugged	plug	VERB
abrj-69	175	27	and	and	CCONJ
abrj-69	175	28	well	well	ADV
abrj-69	175	29	managed	manage	VERB
abrj-69	175	30	for	for	ADP
abrj-69	175	31	custom	custom	NOUN
abrj-69	175	32	and	and	CCONJ
abrj-69	175	33	excise	excise	NOUN
abrj-69	175	34	tax	tax	NOUN
abrj-69	175	35	revenue	revenue	NOUN
abrj-69	175	36	to	to	PART
abrj-69	175	37	have	have	VERB
abrj-69	175	38	direct	direct	ADJ
abrj-69	175	39	relationship	relationship	NOUN
abrj-69	175	40	with	with	ADP
abrj-69	175	41	employment	employment	NOUN
abrj-69	175	42	rate	rate	NOUN
abrj-69	175	43	in	in	ADP
abrj-69	175	44	nigeria	nigeria	PROPN
abrj-69	175	45	.	.	PUNCT
abrj-69	176	1	references	reference	NOUN
abrj-69	176	2	akhor	akhor	PROPN
abrj-69	176	3	,	,	PUNCT
abrj-69	176	4	s.	s.	PROPN
abrj-69	176	5	o.	o.	PROPN
abrj-69	176	6	,	,	PUNCT
abrj-69	176	7	&	&	CCONJ
abrj-69	176	8	ekundayo	ekundayo	PROPN
abrj-69	176	9	,	,	PUNCT
abrj-69	176	10	o.	o.	PROPN
abrj-69	176	11	u.	u.	PROPN
abrj-69	176	12	(	(	PUNCT
abrj-69	176	13	2016	2016	NUM
abrj-69	176	14	)	)	PUNCT
abrj-69	176	15	.	.	PUNCT
abrj-69	177	1	the	the	DET
abrj-69	177	2	impact	impact	NOUN
abrj-69	177	3	of	of	ADP
abrj-69	177	4	indirect	indirect	ADJ
abrj-69	177	5	tax	tax	NOUN
abrj-69	177	6	revenue	revenue	NOUN
abrj-69	177	7	on	on	ADP
abrj-69	177	8	economic	economic	ADJ
abrj-69	177	9	growth	growth	NOUN
abrj-69	177	10	:	:	PUNCT
abrj-69	177	11	the	the	DET
abrj-69	177	12	nigeria	nigeria	PROPN
abrj-69	177	13	experience	experience	NOUN
abrj-69	177	14	.	.	PUNCT
abrj-69	178	1	igbinedion	igbinedion	PROPN
abrj-69	178	2	university	university	PROPN
abrj-69	178	3	journal	journal	NOUN
abrj-69	178	4	of	of	ADP
abrj-69	178	5	accounting	accounting	NOUN
abrj-69	178	6	,	,	PUNCT
abrj-69	178	7	2(08	2(08	NUM
abrj-69	178	8	)	)	PUNCT
abrj-69	178	9	,	,	PUNCT
abrj-69	178	10	62	62	NUM
abrj-69	178	11	-	-	SYM
abrj-69	178	12	87	87	NUM
abrj-69	178	13	.	.	PUNCT
abrj-69	179	1	bhartia	bhartia	PROPN
abrj-69	179	2	,	,	PUNCT
abrj-69	179	3	h.	h.	PROPN
abrj-69	179	4	l.	l.	PROPN
abrj-69	179	5	(	(	PUNCT
abrj-69	179	6	2009	2009	NUM
abrj-69	179	7	)	)	PUNCT
abrj-69	179	8	.	.	PUNCT
abrj-69	180	1	public	public	ADJ
abrj-69	180	2	finance	finance	NOUN
abrj-69	180	3	(	(	PUNCT
abrj-69	180	4	13th	13th	NOUN
abrj-69	180	5	ed	ed	NOUN
abrj-69	180	6	.	.	PUNCT
abrj-69	180	7	)	)	PUNCT
abrj-69	180	8	.	.	PUNCT
abrj-69	181	1	new	new	ADJ
abrj-69	181	2	delhi	delhi	PROPN
abrj-69	181	3	:	:	PUNCT
abrj-69	181	4	vikas	vikas	PROPN
abrj-69	181	5	publishing	publishing	PROPN
abrj-69	181	6	house	house	PROPN
abrj-69	181	7	pvt	pvt	PROPN
abrj-69	181	8	ltd	ltd	PROPN
abrj-69	181	9	.	.	PROPN
abrj-69	181	10	charles	charles	PROPN
abrj-69	181	11	,	,	PUNCT
abrj-69	181	12	a.	a.	PROPN
abrj-69	181	13	n.	n.	PROPN
abrj-69	181	14	b.	b.	PROPN
abrj-69	181	15	(	(	PUNCT
abrj-69	181	16	2012	2012	NUM
abrj-69	181	17	)	)	PUNCT
abrj-69	181	18	.	.	PUNCT
abrj-69	182	1	investigating	investigate	VERB
abrj-69	182	2	the	the	DET
abrj-69	182	3	performance	performance	NOUN
abrj-69	182	4	of	of	ADP
abrj-69	182	5	monetary	monetary	ADJ
abrj-69	182	6	policy	policy	NOUN
abrj-69	182	7	on	on	ADP
abrj-69	182	8	manufacturing	manufacturing	NOUN
abrj-69	182	9	sector	sector	NOUN
abrj-69	182	10	in	in	ADP
abrj-69	182	11	nigeria	nigeria	PROPN
abrj-69	182	12	.	.	PUNCT
abrj-69	183	1	arabian	arabian	ADJ
abrj-69	183	2	journal	journal	PROPN
abrj-69	183	3	of	of	ADP
abrj-69	183	4	business	business	NOUN
abrj-69	183	5	and	and	CCONJ
abrj-69	183	6	management	management	NOUN
abrj-69	183	7	review	review	NOUN
abrj-69	183	8	,	,	PUNCT
abrj-69	183	9	2(1	2(1	NUM
abrj-69	183	10	)	)	PUNCT
abrj-69	183	11	,	,	PUNCT
abrj-69	183	12	12	12	NUM
abrj-69	183	13	-	-	SYM
abrj-69	183	14	25	25	NUM
abrj-69	183	15	.	.	PUNCT
abrj-69	183	16	available	available	ADJ
abrj-69	183	17	at	at	ADP
abrj-69	183	18	:	:	PUNCT
abrj-69	183	19	https://doi.org/10.12816/0002239	https://doi.org/10.12816/0002239	NOUN
abrj-69	183	20	.	.	PUNCT
abrj-69	183	21	ihendinihu	ihendinihu	PROPN
abrj-69	183	22	,	,	PUNCT
abrj-69	183	23	j.	j.	PROPN
abrj-69	183	24	u.	u.	PROPN
abrj-69	183	25	,	,	PUNCT
abrj-69	183	26	jones	jones	PROPN
abrj-69	183	27	,	,	PUNCT
abrj-69	183	28	e.	e.	PROPN
abrj-69	183	29	,	,	PUNCT
abrj-69	183	30	&	&	CCONJ
abrj-69	183	31	ibanichuka	ibanichuka	PROPN
abrj-69	183	32	,	,	PUNCT
abrj-69	183	33	e.	e.	PROPN
abrj-69	183	34	a.	a.	PROPN
abrj-69	183	35	(	(	PUNCT
abrj-69	183	36	2014	2014	NUM
abrj-69	183	37	)	)	PUNCT
abrj-69	183	38	.	.	PUNCT
abrj-69	184	1	assessment	assessment	NOUN
abrj-69	184	2	of	of	ADP
abrj-69	184	3	the	the	DET
abrj-69	184	4	long	long	ADV
abrj-69	184	5	-	-	PUNCT
abrj-69	184	6	run	run	VERB
abrj-69	184	7	equilibrium	equilibrium	NOUN
abrj-69	184	8	relationship	relationship	NOUN
abrj-69	184	9	between	between	ADP
abrj-69	184	10	tax	tax	NOUN
abrj-69	184	11	revenue	revenue	NOUN
abrj-69	184	12	and	and	CCONJ
abrj-69	184	13	economic	economic	ADJ
abrj-69	184	14	growth	growth	NOUN
abrj-69	184	15	in	in	ADP
abrj-69	184	16	nigeria	nigeria	PROPN
abrj-69	184	17	:	:	PUNCT
abrj-69	184	18	1986	1986	NUM
abrj-69	184	19	–	–	PUNCT
abrj-69	184	20	2012	2012	NUM
abrj-69	184	21	.	.	PUNCT
abrj-69	185	1	the	the	DET
abrj-69	185	2	standard	standard	ADJ
abrj-69	185	3	international	international	ADJ
abrj-69	185	4	journals	journal	NOUN
abrj-69	185	5	,	,	PUNCT
abrj-69	185	6	2(2	2(2	NUM
abrj-69	185	7	)	)	PUNCT
abrj-69	185	8	,	,	PUNCT
abrj-69	185	9	39	39	NUM
abrj-69	185	10	47	47	NUM
abrj-69	185	11	.	.	PUNCT
abrj-69	186	1	ilaboya	ilaboya	VERB
abrj-69	186	2	,	,	PUNCT
abrj-69	186	3	o.	o.	NOUN
abrj-69	186	4	,	,	PUNCT
abrj-69	186	5	&	&	CCONJ
abrj-69	186	6	mgbame	mgbame	PROPN
abrj-69	186	7	,	,	PUNCT
abrj-69	186	8	c.	c.	PROPN
abrj-69	186	9	(	(	PUNCT
abrj-69	186	10	2012	2012	NUM
abrj-69	186	11	)	)	PUNCT
abrj-69	186	12	.	.	PUNCT
abrj-69	187	1	indirect	indirect	ADJ
abrj-69	187	2	tax	tax	NOUN
abrj-69	187	3	and	and	CCONJ
abrj-69	187	4	economic	economic	ADJ
abrj-69	187	5	growth	growth	NOUN
abrj-69	187	6	.	.	PUNCT
abrj-69	188	1	research	research	NOUN
abrj-69	188	2	journal	journal	PROPN
abrj-69	188	3	of	of	ADP
abrj-69	188	4	finance	finance	NOUN
abrj-69	188	5	and	and	CCONJ
abrj-69	188	6	accounting	accounting	NOUN
abrj-69	188	7	,	,	PUNCT
abrj-69	188	8	3(11	3(11	NUM
abrj-69	188	9	)	)	PUNCT
abrj-69	188	10	,	,	PUNCT
abrj-69	188	11	70	70	NUM
abrj-69	188	12	-	-	SYM
abrj-69	188	13	82	82	NUM
abrj-69	188	14	.	.	PUNCT
abrj-69	189	1	inimino	inimino	PROPN
abrj-69	189	2	,	,	PUNCT
abrj-69	189	3	e.	e.	PROPN
abrj-69	189	4	e.	e.	PROPN
abrj-69	189	5	,	,	PUNCT
abrj-69	189	6	otubu	otubu	PROPN
abrj-69	189	7	,	,	PUNCT
abrj-69	189	8	o.	o.	PROPN
abrj-69	189	9	p.	p.	PROPN
abrj-69	189	10	,	,	PUNCT
abrj-69	189	11	&	&	CCONJ
abrj-69	189	12	akpan	akpan	PROPN
abrj-69	189	13	,	,	PUNCT
abrj-69	189	14	j.	j.	PROPN
abrj-69	189	15	e.	e.	PROPN
abrj-69	189	16	(	(	PUNCT
abrj-69	189	17	2018	2018	NUM
abrj-69	189	18	)	)	PUNCT
abrj-69	189	19	.	.	PUNCT
abrj-69	190	1	value	value	NOUN
abrj-69	190	2	added	add	VERB
abrj-69	190	3	tax	tax	NOUN
abrj-69	190	4	and	and	CCONJ
abrj-69	190	5	economic	economic	ADJ
abrj-69	190	6	growth	growth	NOUN
abrj-69	190	7	in	in	ADP
abrj-69	190	8	nigeria	nigeria	PROPN
abrj-69	190	9	.	.	PUNCT
abrj-69	191	1	international	international	ADJ
abrj-69	191	2	journal	journal	PROPN
abrj-69	191	3	of	of	ADP
abrj-69	191	4	research	research	NOUN
abrj-69	191	5	and	and	CCONJ
abrj-69	191	6	innovation	innovation	NOUN
abrj-69	191	7	in	in	ADP
abrj-69	191	8	social	social	ADJ
abrj-69	191	9	science	science	NOUN
abrj-69	191	10	,	,	PUNCT
abrj-69	191	11	2(10	2(10	NUM
abrj-69	191	12	)	)	PUNCT
abrj-69	191	13	,	,	PUNCT
abrj-69	191	14	211	211	NUM
abrj-69	191	15	-	-	SYM
abrj-69	191	16	219	219	NUM
abrj-69	191	17	.	.	PUNCT
abrj-69	192	1	johansen	johansen	PROPN
abrj-69	192	2	,	,	PUNCT
abrj-69	192	3	s.	s.	PROPN
abrj-69	192	4	(	(	PUNCT
abrj-69	192	5	1998	1998	NUM
abrj-69	192	6	)	)	PUNCT
abrj-69	192	7	.	.	PUNCT
abrj-69	193	1	statistical	statistical	ADJ
abrj-69	193	2	analysis	analysis	NOUN
abrj-69	193	3	and	and	CCONJ
abrj-69	193	4	co	co	ADJ
abrj-69	193	5	-	-	ADJ
abrj-69	193	6	integrating	integrating	ADJ
abrj-69	193	7	vectors	vector	NOUN
abrj-69	193	8	.	.	PUNCT
abrj-69	194	1	journal	journal	NOUN
abrj-69	194	2	of	of	ADP
abrj-69	194	3	economic	economic	ADJ
abrj-69	194	4	dynamics	dynamic	NOUN
abrj-69	194	5	and	and	CCONJ
abrj-69	194	6	control	control	NOUN
abrj-69	194	7	,	,	PUNCT
abrj-69	194	8	12(2	12(2	PROPN
abrj-69	194	9	-	-	PUNCT
abrj-69	194	10	3	3	NUM
abrj-69	194	11	)	)	PUNCT
abrj-69	194	12	,	,	PUNCT
abrj-69	194	13	231	231	NUM
abrj-69	194	14	-	-	SYM
abrj-69	194	15	254	254	NUM
abrj-69	194	16	.	.	PUNCT
abrj-69	195	1	johnson	johnson	PROPN
abrj-69	195	2	,	,	PUNCT
abrj-69	195	3	a.	a.	NOUN
abrj-69	195	4	a.	a.	PROPN
abrj-69	195	5	(	(	PUNCT
abrj-69	195	6	2013	2013	NUM
abrj-69	195	7	)	)	PUNCT
abrj-69	195	8	.	.	PUNCT
abrj-69	196	1	tax	tax	NOUN
abrj-69	196	2	policy	policy	NOUN
abrj-69	196	3	,	,	PUNCT
abrj-69	196	4	inflation	inflation	NOUN
abrj-69	196	5	and	and	CCONJ
abrj-69	196	6	unemployment	unemployment	NOUN
abrj-69	196	7	in	in	ADP
abrj-69	196	8	nigeria	nigeria	PROPN
abrj-69	196	9	.	.	PUNCT
abrj-69	197	1	european	european	PROPN
abrj-69	197	2	journal	journal	PROPN
abrj-69	197	3	of	of	ADP
abrj-69	197	4	business	business	NOUN
abrj-69	197	5	management	management	NOUN
abrj-69	197	6	,	,	PUNCT
abrj-69	197	7	5(15	5(15	NUM
abrj-69	197	8	)	)	PUNCT
abrj-69	197	9	,	,	PUNCT
abrj-69	197	10	114	114	NUM
abrj-69	197	11	-	-	SYM
abrj-69	197	12	129	129	NUM
abrj-69	197	13	.	.	PUNCT
abrj-69	197	14	available	available	ADJ
abrj-69	197	15	at	at	ADP
abrj-69	197	16	:	:	PUNCT
abrj-69	197	17	https://doi.org/10.1016/0165-1889(88)90041-3	https://doi.org/10.1016/0165-1889(88)90041-3	PROPN
abrj-69	197	18	.	.	PROPN
abrj-69	197	19	jones	jones	PROPN
abrj-69	197	20	,	,	PUNCT
abrj-69	197	21	e.	e.	PROPN
abrj-69	197	22	,	,	PUNCT
abrj-69	197	23	&	&	CCONJ
abrj-69	197	24	ekwueme	ekwueme	PROPN
abrj-69	197	25	,	,	PUNCT
abrj-69	197	26	c.	c.	PROPN
abrj-69	197	27	d.	d.	PROPN
abrj-69	197	28	(	(	PUNCT
abrj-69	197	29	2016	2016	NUM
abrj-69	197	30	)	)	PUNCT
abrj-69	197	31	.	.	PUNCT
abrj-69	198	1	assessment	assessment	NOUN
abrj-69	198	2	of	of	ADP
abrj-69	198	3	the	the	DET
abrj-69	198	4	impact	impact	NOUN
abrj-69	198	5	of	of	ADP
abrj-69	198	6	tax	tax	NOUN
abrj-69	198	7	reforms	reform	NOUN
abrj-69	198	8	on	on	ADP
abrj-69	198	9	economic	economic	ADJ
abrj-69	198	10	growth	growth	NOUN
abrj-69	198	11	in	in	ADP
abrj-69	198	12	nigeria	nigeria	PROPN
abrj-69	198	13	.	.	PUNCT
abrj-69	199	1	journal	journal	PROPN
abrj-69	199	2	of	of	ADP
abrj-69	199	3	accounting	accounting	NOUN
abrj-69	199	4	and	and	CCONJ
abrj-69	199	5	financial	financial	ADJ
abrj-69	199	6	management	management	NOUN
abrj-69	199	7	,	,	PUNCT
abrj-69	199	8	2(2	2(2	NUM
abrj-69	199	9	)	)	PUNCT
abrj-69	199	10	,	,	PUNCT
abrj-69	199	11	15	15	NUM
abrj-69	199	12	-	-	SYM
abrj-69	199	13	28	28	NUM
abrj-69	199	14	.	.	PUNCT
abrj-69	200	1	knut	knut	PROPN
abrj-69	200	2	,	,	PUNCT
abrj-69	200	3	w.	w.	PROPN
abrj-69	200	4	,	,	PUNCT
abrj-69	200	5	&	&	CCONJ
abrj-69	200	6	lindahl	lindahl	PROPN
abrj-69	200	7	,	,	PUNCT
abrj-69	200	8	e.	e.	PROPN
abrj-69	200	9	(	(	PUNCT
abrj-69	200	10	1967	1967	NUM
abrj-69	200	11	)	)	PUNCT
abrj-69	200	12	.	.	PUNCT
abrj-69	201	1	the	the	DET
abrj-69	201	2	theory	theory	NOUN
abrj-69	201	3	of	of	ADP
abrj-69	201	4	public	public	ADJ
abrj-69	201	5	goods	good	NOUN
abrj-69	201	6	.	.	PUNCT
abrj-69	202	1	the	the	DET
abrj-69	202	2	scandinavian	scandinavian	ADJ
abrj-69	202	3	journal	journal	NOUN
abrj-69	202	4	of	of	ADP
abrj-69	202	5	economics	economic	NOUN
abrj-69	202	6	,	,	PUNCT
abrj-69	202	7	105(4	105(4	NUM
abrj-69	202	8	)	)	PUNCT
abrj-69	202	9	,	,	PUNCT
abrj-69	202	10	527	527	NUM
abrj-69	202	11	-	-	SYM
abrj-69	202	12	553	553	NUM
abrj-69	202	13	.	.	PUNCT
abrj-69	202	14	available	available	ADJ
abrj-69	202	15	at	at	ADP
abrj-69	202	16	:	:	PUNCT
abrj-69	202	17	https://doi.org/10.1111/j.0347-0520.2003.00002.x	https://doi.org/10.1111/j.0347-0520.2003.00002.x	ADJ
abrj-69	202	18	.	.	PUNCT
abrj-69	203	1	maeba	maeba	PROPN
abrj-69	203	2	,	,	PUNCT
abrj-69	203	3	s.	s.	PROPN
abrj-69	203	4	l.	l.	PROPN
abrj-69	203	5	(	(	PUNCT
abrj-69	203	6	2019	2019	NUM
abrj-69	203	7	)	)	PUNCT
abrj-69	203	8	.	.	PUNCT
abrj-69	204	1	effect	effect	NOUN
abrj-69	204	2	of	of	ADP
abrj-69	204	3	public	public	ADJ
abrj-69	204	4	expenditure	expenditure	NOUN
abrj-69	204	5	on	on	ADP
abrj-69	204	6	employment	employment	NOUN
abrj-69	204	7	in	in	ADP
abrj-69	204	8	nigeria	nigeria	PROPN
abrj-69	204	9	,	,	PUNCT
abrj-69	204	10	1980	1980	NUM
abrj-69	204	11	-	-	SYM
abrj-69	204	12	2017	2017	NUM
abrj-69	204	13	.	.	PUNCT
abrj-69	205	1	a	a	DET
abrj-69	205	2	ph.d	ph.d	PROPN
abrj-69	205	3	thesis	thesis	NOUN
abrj-69	205	4	submitted	submit	VERB
abrj-69	205	5	to	to	PART
abrj-69	205	6	postgraduate	postgraduate	VERB
abrj-69	205	7	school	school	NOUN
abrj-69	205	8	,	,	PUNCT
abrj-69	205	9	rivers	river	NOUN
abrj-69	205	10	state	state	PROPN
abrj-69	205	11	university	university	PROPN
abrj-69	205	12	,	,	PUNCT
abrj-69	205	13	port	port	NOUN
abrj-69	205	14	harcourt	harcourt	PROPN
abrj-69	205	15	nigeria	nigeria	PROPN
abrj-69	205	16	.	.	PUNCT
abrj-69	206	1	national	national	PROPN
abrj-69	206	2	bureau	bureau	PROPN
abrj-69	206	3	of	of	ADP
abrj-69	206	4	statistics	statistic	NOUN
abrj-69	206	5	(	(	PUNCT
abrj-69	206	6	nbs	nbs	PROPN
abrj-69	206	7	)	)	PUNCT
abrj-69	206	8	.	.	PUNCT
abrj-69	207	1	(	(	PUNCT
abrj-69	207	2	2019	2019	NUM
abrj-69	207	3	)	)	PUNCT
abrj-69	207	4	.	.	PUNCT
abrj-69	208	1	general	general	ADJ
abrj-69	208	2	economic	economic	ADJ
abrj-69	208	3	indicator	indicator	NOUN
abrj-69	208	4	.	.	PUNCT
abrj-69	209	1	abuja	abuja	PROPN
abrj-69	209	2	,	,	PUNCT
abrj-69	209	3	nigeria	nigeria	PROPN
abrj-69	209	4	:	:	PUNCT
abrj-69	209	5	annual	annual	ADJ
abrj-69	209	6	abstract	abstract	NOUN
abrj-69	209	7	of	of	ADP
abrj-69	209	8	statistics	statistic	NOUN
abrj-69	209	9	.	.	PUNCT
abrj-69	210	1	nmesirionye	nmesirionye	PROPN
abrj-69	210	2	,	,	PUNCT
abrj-69	210	3	j.	j.	PROPN
abrj-69	210	4	a.	a.	PROPN
abrj-69	210	5	,	,	PUNCT
abrj-69	210	6	jones	jones	PROPN
abrj-69	210	7	,	,	PUNCT
abrj-69	210	8	e.	e.	PROPN
abrj-69	210	9	,	,	PUNCT
abrj-69	210	10	&	&	CCONJ
abrj-69	210	11	onuche	onuche	PROPN
abrj-69	210	12	,	,	PUNCT
abrj-69	210	13	e.	e.	PROPN
abrj-69	210	14	v.	v.	PROPN
abrj-69	210	15	s.	s.	PROPN
abrj-69	210	16	(	(	PUNCT
abrj-69	210	17	2019	2019	NUM
abrj-69	210	18	)	)	PUNCT
abrj-69	210	19	.	.	PUNCT
abrj-69	211	1	impact	impact	NOUN
abrj-69	211	2	of	of	ADP
abrj-69	211	3	indirect	indirect	ADJ
abrj-69	211	4	taxes	taxis	NOUN
abrj-69	211	5	on	on	ADP
abrj-69	211	6	economic	economic	ADJ
abrj-69	211	7	performance	performance	NOUN
abrj-69	211	8	of	of	ADP
abrj-69	211	9	nigeria	nigeria	PROPN
abrj-69	211	10	(	(	PUNCT
abrj-69	211	11	1994	1994	NUM
abrj-69	211	12	-	-	SYM
abrj-69	211	13	2017	2017	NUM
abrj-69	211	14	)	)	PUNCT
abrj-69	211	15	.	.	PUNCT
abrj-69	212	1	european	european	PROPN
abrj-69	212	2	journal	journal	PROPN
abrj-69	212	3	of	of	ADP
abrj-69	212	4	accounting	accounting	NOUN
abrj-69	212	5	,	,	PUNCT
abrj-69	212	6	finance	finance	NOUN
abrj-69	212	7	and	and	CCONJ
abrj-69	212	8	investment	investment	NOUN
abrj-69	212	9	,	,	PUNCT
abrj-69	212	10	5(4	5(4	NUM
abrj-69	212	11	)	)	PUNCT
abrj-69	212	12	,	,	PUNCT
abrj-69	212	13	32	32	NUM
abrj-69	212	14	-	-	SYM
abrj-69	212	15	39	39	NUM
abrj-69	212	16	.	.	PUNCT
abrj-69	213	1	asian	asian	ADJ
abrj-69	213	2	business	business	PROPN
abrj-69	213	3	research	research	NOUN
abrj-69	213	4	journal	journal	NOUN
abrj-69	213	5	,	,	PUNCT
abrj-69	213	6	2020	2020	NUM
abrj-69	213	7	,	,	PUNCT
abrj-69	213	8	5	5	NUM
abrj-69	213	9	:	:	SYM
abrj-69	213	10	7	7	NUM
abrj-69	213	11	-	-	SYM
abrj-69	213	12	12	12	NUM
abrj-69	213	13	12	12	NUM
abrj-69	213	14	©	©	PROPN
abrj-69	213	15	2020	2020	NUM
abrj-69	213	16	by	by	ADP
abrj-69	213	17	the	the	DET
abrj-69	213	18	authors	author	NOUN
abrj-69	213	19	;	;	PUNCT
abrj-69	213	20	licensee	licensee	NOUN
abrj-69	213	21	eastern	eastern	ADJ
abrj-69	213	22	centre	centre	NOUN
abrj-69	213	23	of	of	ADP
abrj-69	213	24	science	science	NOUN
abrj-69	213	25	and	and	CCONJ
abrj-69	213	26	education	education	NOUN
abrj-69	213	27	,	,	PUNCT
abrj-69	213	28	usa	usa	PROPN
abrj-69	213	29	obayori	obayori	PROPN
abrj-69	213	30	,	,	PUNCT
abrj-69	213	31	j.	j.	PROPN
abrj-69	213	32	b.	b.	PROPN
abrj-69	213	33	,	,	PUNCT
abrj-69	213	34	&	&	CCONJ
abrj-69	213	35	omekwe	omekwe	PROPN
abrj-69	213	36	,	,	PUNCT
abrj-69	214	1	s.	s.	PROPN
abrj-69	214	2	p.	p.	PROPN
abrj-69	214	3	o.	o.	PROPN
abrj-69	215	1	(	(	PUNCT
abrj-69	215	2	2019	2019	NUM
abrj-69	215	3	)	)	PUNCT
abrj-69	215	4	.	.	PUNCT
abrj-69	216	1	indirect	indirect	ADJ
abrj-69	216	2	tax	tax	NOUN
abrj-69	216	3	and	and	CCONJ
abrj-69	216	4	economic	economic	ADJ
abrj-69	216	5	growth	growth	NOUN
abrj-69	216	6	in	in	ADP
abrj-69	216	7	nigeria	nigeria	PROPN
abrj-69	216	8	:	:	PUNCT
abrj-69	216	9	the	the	DET
abrj-69	216	10	case	case	NOUN
abrj-69	216	11	of	of	ADP
abrj-69	216	12	vat	vat	NOUN
abrj-69	216	13	.	.	PUNCT
abrj-69	217	1	international	international	ADJ
abrj-69	217	2	journal	journal	PROPN
abrj-69	217	3	of	of	ADP
abrj-69	217	4	science	science	NOUN
abrj-69	217	5	and	and	CCONJ
abrj-69	217	6	management	management	NOUN
abrj-69	217	7	studies	study	NOUN
abrj-69	217	8	,	,	PUNCT
abrj-69	217	9	2(6	2(6	NUM
abrj-69	217	10	)	)	PUNCT
abrj-69	217	11	,	,	PUNCT
abrj-69	217	12	61	61	NUM
abrj-69	217	13	-	-	SYM
abrj-69	217	14	66	66	NUM
abrj-69	217	15	.	.	PUNCT
abrj-69	218	1	obayori	obayori	PROPN
abrj-69	218	2	,	,	PUNCT
abrj-69	218	3	j.	j.	PROPN
abrj-69	218	4	b.	b.	PROPN
abrj-69	218	5	,	,	PUNCT
abrj-69	218	6	&	&	CCONJ
abrj-69	218	7	robinson	robinson	PROPN
abrj-69	218	8	,	,	PUNCT
abrj-69	218	9	m.	m.	NOUN
abrj-69	218	10	o.	o.	PROPN
abrj-69	218	11	(	(	PUNCT
abrj-69	218	12	2019	2019	NUM
abrj-69	218	13	)	)	PUNCT
abrj-69	218	14	.	.	PUNCT
abrj-69	219	1	government	government	NOUN
abrj-69	219	2	spending	spending	NOUN
abrj-69	219	3	in	in	ADP
abrj-69	219	4	selected	select	VERB
abrj-69	219	5	sectors	sector	NOUN
abrj-69	219	6	and	and	CCONJ
abrj-69	219	7	job	job	NOUN
abrj-69	219	8	creation	creation	NOUN
abrj-69	219	9	in	in	ADP
abrj-69	219	10	nigeria	nigeria	PROPN
abrj-69	219	11	.	.	PUNCT
abrj-69	220	1	african	african	ADJ
abrj-69	220	2	journal	journal	PROPN
abrj-69	220	3	of	of	ADP
abrj-69	220	4	applied	applied	ADJ
abrj-69	220	5	and	and	CCONJ
abrj-69	220	6	theoretical	theoretical	ADJ
abrj-69	220	7	economics	economic	NOUN
abrj-69	220	8	,	,	PUNCT
abrj-69	220	9	5(1	5(1	NUM
abrj-69	220	10	)	)	PUNCT
abrj-69	220	11	,	,	PUNCT
abrj-69	220	12	106	106	NUM
abrj-69	220	13	-	-	SYM
abrj-69	220	14	123	123	NUM
abrj-69	220	15	.	.	PUNCT
abrj-69	221	1	okunbor	okunbor	PROPN
abrj-69	221	2	,	,	PUNCT
abrj-69	221	3	j.	j.	PROPN
abrj-69	221	4	a.	a.	PROPN
abrj-69	221	5	,	,	PUNCT
abrj-69	221	6	&	&	CCONJ
abrj-69	221	7	izedonmi	izedonmi	PROPN
abrj-69	221	8	,	,	PUNCT
abrj-69	222	1	f.	f.	PROPN
abrj-69	222	2	i.	i.	PROPN
abrj-69	222	3	o.	o.	PROPN
abrj-69	222	4	(	(	PUNCT
abrj-69	222	5	2014	2014	NUM
abrj-69	222	6	)	)	PUNCT
abrj-69	222	7	.	.	PUNCT
abrj-69	223	1	the	the	DET
abrj-69	223	2	roles	role	NOUN
abrj-69	223	3	of	of	ADP
abrj-69	223	4	value	value	NOUN
abrj-69	223	5	added	add	VERB
abrj-69	223	6	tax	tax	NOUN
abrj-69	223	7	in	in	ADP
abrj-69	223	8	the	the	DET
abrj-69	223	9	economic	economic	ADJ
abrj-69	223	10	growth	growth	NOUN
abrj-69	223	11	of	of	ADP
abrj-69	223	12	nigeria	nigeria	PROPN
abrj-69	223	13	.	.	PUNCT
abrj-69	224	1	british	british	PROPN
abrj-69	224	2	journal	journal	PROPN
abrj-69	224	3	of	of	ADP
abrj-69	224	4	economic	economic	ADJ
abrj-69	224	5	management	management	NOUN
abrj-69	224	6	and	and	CCONJ
abrj-69	224	7	trade	trade	NOUN
abrj-69	224	8	,	,	PUNCT
abrj-69	224	9	4(12	4(12	NUM
abrj-69	224	10	)	)	PUNCT
abrj-69	224	11	,	,	PUNCT
abrj-69	224	12	1999	1999	NUM
abrj-69	224	13	-	-	SYM
abrj-69	224	14	2007	2007	NUM
abrj-69	224	15	.	.	PUNCT
abrj-69	225	1	available	available	ADJ
abrj-69	225	2	at	at	ADP
abrj-69	225	3	:	:	PUNCT
abrj-69	225	4	https://doi.org/10.9734/bjemt/2014/11013	https://doi.org/10.9734/bjemt/2014/11013	PROPN
abrj-69	225	5	.	.	PUNCT
abrj-69	225	6	onwuchekwa	onwuchekwa	PROPN
abrj-69	225	7	,	,	PUNCT
abrj-69	225	8	j.	j.	PROPN
abrj-69	225	9	c.	c.	PROPN
abrj-69	225	10	,	,	PUNCT
abrj-69	225	11	&	&	CCONJ
abrj-69	225	12	aruwa	aruwa	PROPN
abrj-69	225	13	,	,	PUNCT
abrj-69	225	14	s.	s.	PROPN
abrj-69	225	15	a.	a.	PROPN
abrj-69	225	16	(	(	PUNCT
abrj-69	225	17	2014	2014	NUM
abrj-69	225	18	)	)	PUNCT
abrj-69	225	19	.	.	PUNCT
abrj-69	226	1	value	value	NOUN
abrj-69	226	2	added	add	VERB
abrj-69	226	3	tax	tax	NOUN
abrj-69	226	4	and	and	CCONJ
abrj-69	226	5	economic	economic	ADJ
abrj-69	226	6	growth	growth	NOUN
abrj-69	226	7	in	in	ADP
abrj-69	226	8	nigeria	nigeria	PROPN
abrj-69	226	9	.	.	PUNCT
abrj-69	227	1	european	european	PROPN
abrj-69	227	2	journal	journal	PROPN
abrj-69	227	3	of	of	ADP
abrj-69	227	4	accounting	accounting	NOUN
abrj-69	227	5	auditing	auditing	NOUN
abrj-69	227	6	and	and	CCONJ
abrj-69	227	7	finance	finance	NOUN
abrj-69	227	8	research	research	NOUN
abrj-69	227	9	,	,	PUNCT
abrj-69	227	10	2(8	2(8	NUM
abrj-69	227	11	)	)	PUNCT
abrj-69	227	12	,	,	PUNCT
abrj-69	227	13	62	62	NUM
abrj-69	227	14	-	-	SYM
abrj-69	227	15	69	69	NUM
abrj-69	227	16	.	.	PUNCT
abrj-69	228	1	stock	stock	NOUN
abrj-69	228	2	,	,	PUNCT
abrj-69	228	3	j.	j.	PROPN
abrj-69	228	4	h.	h.	PROPN
abrj-69	228	5	,	,	PUNCT
abrj-69	228	6	&	&	CCONJ
abrj-69	228	7	watson	watson	PROPN
abrj-69	228	8	,	,	PUNCT
abrj-69	228	9	m.	m.	NOUN
abrj-69	228	10	w.	w.	PROPN
abrj-69	228	11	(	(	PUNCT
abrj-69	228	12	1993	1993	NUM
abrj-69	228	13	)	)	PUNCT
abrj-69	228	14	.	.	PUNCT
abrj-69	229	1	a	a	DET
abrj-69	229	2	simple	simple	ADJ
abrj-69	229	3	estimator	estimator	NOUN
abrj-69	229	4	of	of	ADP
abrj-69	229	5	cointegrating	cointegrate	VERB
abrj-69	229	6	vectors	vector	NOUN
abrj-69	229	7	in	in	ADP
abrj-69	229	8	higher	high	ADJ
abrj-69	229	9	order	order	NOUN
abrj-69	229	10	integrated	integrate	VERB
abrj-69	229	11	systems	system	NOUN
abrj-69	229	12	.	.	PUNCT
abrj-69	230	1	econometrica	econometrica	PROPN
abrj-69	230	2	,	,	PUNCT
abrj-69	230	3	61(4	61(4	NUM
abrj-69	230	4	)	)	PUNCT
abrj-69	230	5	,	,	PUNCT
abrj-69	230	6	783	783	NUM
abrj-69	230	7	-	-	SYM
abrj-69	230	8	820	820	NUM
abrj-69	230	9	.	.	PUNCT
abrj-69	230	10	available	available	ADJ
abrj-69	230	11	at	at	ADP
abrj-69	230	12	:	:	PUNCT
abrj-69	230	13	https://doi.org/10.2307/2951763	https://doi.org/10.2307/2951763	X
abrj-69	230	14	.	.	PUNCT
abrj-69	231	1	swane	swane	ADJ
abrj-69	231	2	,	,	PUNCT
abrj-69	231	3	a.	a.	NOUN
abrj-69	231	4	,	,	PUNCT
abrj-69	231	5	&	&	CCONJ
abrj-69	231	6	vistrand	vistrand	PROPN
abrj-69	231	7	,	,	PUNCT
abrj-69	231	8	h.	h.	PROPN
abrj-69	231	9	(	(	PUNCT
abrj-69	231	10	2006	2006	NUM
abrj-69	231	11	)	)	PUNCT
abrj-69	231	12	.	.	PUNCT
abrj-69	232	1	jobless	jobless	ADJ
abrj-69	232	2	growth	growth	NOUN
abrj-69	232	3	in	in	ADP
abrj-69	232	4	sweden	sweden	PROPN
abrj-69	232	5	?	?	PUNCT
abrj-69	233	1	a	a	DET
abrj-69	233	2	descriptive	descriptive	ADJ
abrj-69	233	3	study	study	NOUN
abrj-69	233	4	.	.	PUNCT
abrj-69	234	1	being	be	AUX
abrj-69	234	2	a	a	DET
abrj-69	234	3	master	master	NOUN
abrj-69	234	4	's	's	PART
abrj-69	234	5	thesis	thesis	NOUN
abrj-69	234	6	in	in	ADP
abrj-69	234	7	international	international	ADJ
abrj-69	234	8	economics	economic	NOUN
abrj-69	234	9	and	and	CCONJ
abrj-69	234	10	business	business	NOUN
abrj-69	234	11	at	at	ADP
abrj-69	234	12	stockholm	stockholm	PROPN
abrj-69	234	13	school	school	NOUN
abrj-69	234	14	of	of	ADP
abrj-69	234	15	economics	economic	NOUN
abrj-69	234	16	.	.	PUNCT
abrj-69	235	1	citation	citation	NOUN
abrj-69	235	2	|	|	ADV
abrj-69	235	3	george	george	PROPN
abrj-69	235	4	-	-	PUNCT
abrj-69	235	5	anokwuru	anokwuru	PROPN
abrj-69	235	6	chidinma	chidinma	PROPN
abrj-69	235	7	chioma	chioma	NOUN
abrj-69	235	8	.b	.b	PROPN
abrj-69	235	9	.	.	PUNCT
abrj-69	236	1	;	;	PUNCT
abrj-69	236	2	olisa	olisa	NOUN
abrj-69	236	3	felix	felix	PROPN
abrj-69	236	4	ubaka	ubaka	ADV
abrj-69	236	5	;	;	PUNCT
abrj-69	236	6	obayori	obayori	PROPN
abrj-69	236	7	,	,	PUNCT
abrj-69	236	8	joseph	joseph	PROPN
abrj-69	236	9	bidemi	bidemi	PROPN
abrj-69	236	10	(	(	PUNCT
abrj-69	236	11	2020	2020	NUM
abrj-69	236	12	)	)	PUNCT
abrj-69	236	13	.	.	PUNCT
abrj-69	237	1	indirect	indirect	ADJ
abrj-69	237	2	tax	tax	NOUN
abrj-69	237	3	and	and	CCONJ
abrj-69	237	4	employment	employment	NOUN
abrj-69	237	5	generation	generation	NOUN
abrj-69	237	6	in	in	ADP
abrj-69	237	7	nigeria	nigeria	PROPN
abrj-69	237	8	.	.	PUNCT
abrj-69	238	1	asian	asian	PROPN
abrj-69	238	2	business	business	PROPN
abrj-69	238	3	research	research	NOUN
abrj-69	238	4	journal	journal	NOUN
abrj-69	238	5	,	,	PUNCT
abrj-69	238	6	5	5	NUM
abrj-69	238	7	:	:	SYM
abrj-69	238	8	7	7	NUM
abrj-69	238	9	-	-	SYM
abrj-69	238	10	12	12	NUM
abrj-69	238	11	.	.	PUNCT
abrj-69	239	1	history	history	NOUN
abrj-69	239	2	:	:	PUNCT
abrj-69	239	3	received	receive	VERB
abrj-69	239	4	:	:	PUNCT
abrj-69	239	5	19	19	NUM
abrj-69	239	6	may	may	PROPN
abrj-69	239	7	2020	2020	NUM
abrj-69	239	8	revised	revise	VERB
abrj-69	239	9	:	:	PUNCT
abrj-69	239	10	22	22	NUM
abrj-69	239	11	june	june	PROPN
abrj-69	239	12	2020	2020	NUM
abrj-69	239	13	accepted	accept	VERB
abrj-69	239	14	:	:	PUNCT
abrj-69	239	15	24	24	NUM
abrj-69	239	16	july	july	PROPN
abrj-69	239	17	2020	2020	NUM
abrj-69	239	18	published	publish	VERB
abrj-69	239	19	:	:	PUNCT
abrj-69	239	20	10	10	NUM
abrj-69	239	21	august	august	PROPN
abrj-69	239	22	2020	2020	NUM
abrj-69	239	23	licensed	license	VERB
abrj-69	239	24	:	:	PUNCT
abrj-69	239	25	this	this	DET
abrj-69	239	26	work	work	NOUN
abrj-69	239	27	is	be	AUX
abrj-69	239	28	licensed	license	VERB
abrj-69	239	29	under	under	ADP
abrj-69	239	30	a	a	DET
abrj-69	239	31	creative	creative	ADJ
abrj-69	239	32	commons	common	NOUN
abrj-69	239	33	attribution	attribution	NOUN
abrj-69	239	34	3.0	3.0	NUM
abrj-69	239	35	license	license	NOUN
abrj-69	239	36	publisher	publisher	NOUN
abrj-69	239	37	:	:	PUNCT
abrj-69	239	38	eastern	eastern	ADJ
abrj-69	239	39	centre	centre	NOUN
abrj-69	239	40	of	of	ADP
abrj-69	239	41	science	science	NOUN
abrj-69	239	42	and	and	CCONJ
abrj-69	239	43	education	education	NOUN
abrj-69	239	44	acknowledgement	acknowledgement	NOUN
abrj-69	239	45	:	:	PUNCT
abrj-69	239	46	all	all	DET
abrj-69	239	47	authors	author	NOUN
abrj-69	239	48	contributed	contribute	VERB
abrj-69	239	49	equally	equally	ADV
abrj-69	239	50	to	to	ADP
abrj-69	239	51	the	the	DET
abrj-69	239	52	conception	conception	NOUN
abrj-69	239	53	and	and	CCONJ
abrj-69	239	54	design	design	NOUN
abrj-69	239	55	of	of	ADP
abrj-69	239	56	the	the	DET
abrj-69	239	57	study	study	NOUN
abrj-69	239	58	.	.	PUNCT
abrj-69	240	1	funding	funding	NOUN
abrj-69	240	2	:	:	PUNCT
abrj-69	240	3	this	this	DET
abrj-69	240	4	study	study	NOUN
abrj-69	240	5	received	receive	VERB
abrj-69	240	6	no	no	DET
abrj-69	240	7	specific	specific	ADJ
abrj-69	240	8	financial	financial	ADJ
abrj-69	240	9	support	support	NOUN
abrj-69	240	10	.	.	PUNCT
abrj-69	241	1	competing	compete	VERB
abrj-69	241	2	interests	interest	NOUN
abrj-69	241	3	:	:	PUNCT
abrj-69	241	4	the	the	DET
abrj-69	241	5	authors	author	NOUN
abrj-69	241	6	declare	declare	VERB
abrj-69	241	7	that	that	SCONJ
abrj-69	241	8	they	they	PRON
abrj-69	241	9	have	have	VERB
abrj-69	241	10	no	no	DET
abrj-69	241	11	competing	compete	VERB
abrj-69	241	12	interests	interest	NOUN
abrj-69	241	13	.	.	PUNCT
abrj-69	242	1	transparency	transparency	NOUN
abrj-69	242	2	:	:	PUNCT
abrj-69	242	3	the	the	DET
abrj-69	242	4	authors	author	NOUN
abrj-69	242	5	confirm	confirm	VERB
abrj-69	242	6	that	that	SCONJ
abrj-69	242	7	the	the	DET
abrj-69	242	8	manuscript	manuscript	NOUN
abrj-69	242	9	is	be	AUX
abrj-69	242	10	an	an	DET
abrj-69	242	11	honest	honest	ADJ
abrj-69	242	12	,	,	PUNCT
abrj-69	242	13	accurate	accurate	ADJ
abrj-69	242	14	,	,	PUNCT
abrj-69	242	15	and	and	CCONJ
abrj-69	242	16	transparent	transparent	ADJ
abrj-69	242	17	account	account	NOUN
abrj-69	242	18	of	of	ADP
abrj-69	242	19	the	the	DET
abrj-69	242	20	study	study	NOUN
abrj-69	242	21	was	be	AUX
abrj-69	242	22	reported	report	VERB
abrj-69	242	23	;	;	PUNCT
abrj-69	242	24	that	that	SCONJ
abrj-69	242	25	no	no	DET
abrj-69	242	26	vital	vital	ADJ
abrj-69	242	27	features	feature	NOUN
abrj-69	242	28	of	of	ADP
abrj-69	242	29	the	the	DET
abrj-69	242	30	study	study	NOUN
abrj-69	242	31	have	have	AUX
abrj-69	242	32	been	be	AUX
abrj-69	242	33	omitted	omit	VERB
abrj-69	242	34	;	;	PUNCT
abrj-69	242	35	and	and	CCONJ
abrj-69	242	36	that	that	SCONJ
abrj-69	242	37	any	any	DET
abrj-69	242	38	discrepancies	discrepancy	NOUN
abrj-69	242	39	from	from	ADP
abrj-69	242	40	the	the	DET
abrj-69	242	41	study	study	NOUN
abrj-69	242	42	as	as	SCONJ
abrj-69	242	43	planned	plan	VERB
abrj-69	242	44	have	have	AUX
abrj-69	242	45	been	be	AUX
abrj-69	242	46	explained	explain	VERB
abrj-69	242	47	.	.	PUNCT
abrj-69	243	1	ethical	ethical	ADJ
abrj-69	243	2	:	:	PUNCT
abrj-69	243	3	this	this	DET
abrj-69	243	4	study	study	NOUN
abrj-69	243	5	follows	follow	VERB
abrj-69	243	6	all	all	DET
abrj-69	243	7	ethical	ethical	ADJ
abrj-69	243	8	practices	practice	NOUN
abrj-69	243	9	during	during	ADP
abrj-69	243	10	writing	writing	NOUN
abrj-69	243	11	.	.	PUNCT
abrj-69	244	1	eastern	eastern	ADJ
abrj-69	244	2	centre	centre	PROPN
abrj-69	244	3	of	of	ADP
abrj-69	244	4	science	science	NOUN
abrj-69	244	5	and	and	CCONJ
abrj-69	244	6	education	education	NOUN
abrj-69	244	7	is	be	AUX
abrj-69	244	8	not	not	PART
abrj-69	244	9	responsible	responsible	ADJ
abrj-69	244	10	or	or	CCONJ
abrj-69	244	11	answerable	answerable	ADJ
abrj-69	244	12	for	for	ADP
abrj-69	244	13	any	any	DET
abrj-69	244	14	loss	loss	NOUN
abrj-69	244	15	,	,	PUNCT
abrj-69	244	16	damage	damage	NOUN
abrj-69	244	17	or	or	CCONJ
abrj-69	244	18	liability	liability	NOUN
abrj-69	244	19	,	,	PUNCT
abrj-69	244	20	etc	etc	X
abrj-69	244	21	.	.	X
abrj-69	244	22	caused	cause	VERB
abrj-69	244	23	in	in	ADP
abrj-69	244	24	relation	relation	NOUN
abrj-69	244	25	to	to	PART
abrj-69	244	26	/	/	PUNCT
abrj-69	244	27	arising	arise	VERB
abrj-69	244	28	out	out	ADP
abrj-69	244	29	of	of	ADP
abrj-69	244	30	the	the	DET
abrj-69	244	31	use	use	NOUN
abrj-69	244	32	of	of	ADP
abrj-69	244	33	the	the	DET
abrj-69	244	34	content	content	NOUN
abrj-69	244	35	.	.	PUNCT
abrj-69	245	1	any	any	DET
abrj-69	245	2	queries	query	NOUN
abrj-69	245	3	should	should	AUX
abrj-69	245	4	be	be	AUX
abrj-69	245	5	directed	direct	VERB
abrj-69	245	6	to	to	ADP
abrj-69	245	7	the	the	DET
abrj-69	245	8	corresponding	corresponding	ADJ
abrj-69	245	9	author	author	NOUN
abrj-69	245	10	of	of	ADP
abrj-69	245	11	the	the	DET
abrj-69	245	12	article	article	NOUN
abrj-69	245	13	.	.	PUNCT
abrj-69	246	1	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
abrj-69	246	2	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
abrj-69	246	3	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
abrj-69	246	4	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN