id	sid	tid	token	lemma	pos
ajssms-510	1	1	asian	asian	ADJ
ajssms-510	1	2	journal	journal	NOUN
ajssms-510	1	3	of	of	ADP
ajssms-510	1	4	social	social	ADJ
ajssms-510	1	5	sciences	science	NOUN
ajssms-510	1	6	and	and	CCONJ
ajssms-510	1	7	management	management	NOUN
ajssms-510	1	8	studies	study	NOUN
ajssms-510	1	9	issn(e	issn(e	PROPN
ajssms-510	1	10	)	)	PUNCT
ajssms-510	1	11	:	:	PUNCT
ajssms-510	1	12	2313	2313	NUM
ajssms-510	1	13	-	-	SYM
ajssms-510	1	14	7401	7401	NUM
ajssms-510	1	15	issn(p	issn(p	PROPN
ajssms-510	1	16	)	)	PUNCT
ajssms-510	1	17	:	:	PUNCT
ajssms-510	1	18	2518	2518	NUM
ajssms-510	1	19	-	-	SYM
ajssms-510	1	20	0096	0096	NUM
ajssms-510	1	21	vol	vol	NOUN
ajssms-510	1	22	.	.	PROPN
ajssms-510	2	1	4	4	NUM
ajssms-510	2	2	,	,	PUNCT
ajssms-510	2	3	no	no	INTJ
ajssms-510	2	4	.	.	NOUN
ajssms-510	2	5	1	1	NUM
ajssms-510	2	6	,	,	PUNCT
ajssms-510	2	7	57	57	NUM
ajssms-510	2	8	-	-	SYM
ajssms-510	2	9	64	64	NUM
ajssms-510	2	10	,	,	PUNCT
ajssms-510	2	11	2017	2017	NUM
ajssms-510	2	12	http://www.asianonlinejournals.com/index.php/ajssms	http://www.asianonlinejournals.com/index.php/ajssm	NOUN
ajssms-510	2	13	57	57	NUM
ajssms-510	2	14	tax	tax	NOUN
ajssms-510	2	15	incentives	incentive	NOUN
ajssms-510	2	16	and	and	CCONJ
ajssms-510	2	17	the	the	DET
ajssms-510	2	18	flow	flow	NOUN
ajssms-510	2	19	of	of	ADP
ajssms-510	2	20	foreign	foreign	ADJ
ajssms-510	2	21	direct	direct	ADJ
ajssms-510	2	22	investment	investment	NOUN
ajssms-510	2	23	to	to	ADP
ajssms-510	2	24	non	non	ADJ
ajssms-510	2	25	-	-	ADJ
ajssms-510	2	26	oil	oil	ADJ
ajssms-510	2	27	sector	sector	NOUN
ajssms-510	2	28	:	:	PUNCT
ajssms-510	2	29	empirical	empirical	ADJ
ajssms-510	2	30	joseph	joseph	PROPN
ajssms-510	2	31	amuka1	amuka1	PROPN
ajssms-510	3	1			PROPN
ajssms-510	3	2	fidelis	fideli	VERB
ajssms-510	3	3	ezeudeka2	ezeudeka2	NOUN
ajssms-510	4	1	(	(	PUNCT
ajssms-510	4	2			PROPN
ajssms-510	4	3	corresponding	correspond	VERB
ajssms-510	4	4	author	author	NOUN
ajssms-510	4	5	)	)	PUNCT
ajssms-510	4	6	1	1	NUM
ajssms-510	4	7	university	university	NOUN
ajssms-510	4	8	of	of	ADP
ajssms-510	4	9	nigeria	nigeria	PROPN
ajssms-510	4	10	nsukka	nsukka	VERB
ajssms-510	4	11	nigeria	nigeria	PROPN
ajssms-510	4	12	2	2	NUM
ajssms-510	4	13	federal	federal	PROPN
ajssms-510	4	14	inland	inland	PROPN
ajssms-510	4	15	revenue	revenue	NOUN
ajssms-510	4	16	service	service	NOUN
ajssms-510	4	17	abuja	abuja	PROPN
ajssms-510	4	18	-	-	PUNCT
ajssms-510	4	19	nigeria	nigeria	PROPN
ajssms-510	4	20	abstract	abstract	ADJ
ajssms-510	4	21	foreign	foreign	ADJ
ajssms-510	4	22	direct	direct	ADJ
ajssms-510	4	23	investment	investment	NOUN
ajssms-510	4	24	has	have	AUX
ajssms-510	4	25	become	become	VERB
ajssms-510	4	26	an	an	DET
ajssms-510	4	27	important	important	ADJ
ajssms-510	4	28	source	source	NOUN
ajssms-510	4	29	of	of	ADP
ajssms-510	4	30	bridging	bridge	VERB
ajssms-510	4	31	the	the	DET
ajssms-510	4	32	gap	gap	NOUN
ajssms-510	4	33	between	between	ADP
ajssms-510	4	34	domestic	domestic	ADJ
ajssms-510	4	35	savings	saving	NOUN
ajssms-510	4	36	and	and	CCONJ
ajssms-510	4	37	domestic	domestic	ADJ
ajssms-510	4	38	investments	investment	NOUN
ajssms-510	4	39	in	in	ADP
ajssms-510	4	40	developing	develop	VERB
ajssms-510	4	41	countries	country	NOUN
ajssms-510	4	42	in	in	ADP
ajssms-510	4	43	the	the	DET
ajssms-510	4	44	past	past	ADJ
ajssms-510	4	45	three	three	NUM
ajssms-510	4	46	decades	decade	NOUN
ajssms-510	4	47	.	.	PUNCT
ajssms-510	5	1	in	in	ADP
ajssms-510	5	2	order	order	NOUN
ajssms-510	5	3	to	to	PART
ajssms-510	5	4	increase	increase	VERB
ajssms-510	5	5	the	the	DET
ajssms-510	5	6	flow	flow	NOUN
ajssms-510	5	7	of	of	ADP
ajssms-510	5	8	foreign	foreign	ADJ
ajssms-510	5	9	direct	direct	ADJ
ajssms-510	5	10	investment	investment	NOUN
ajssms-510	5	11	,	,	PUNCT
ajssms-510	5	12	nigeria	nigeria	PROPN
ajssms-510	5	13	like	like	ADP
ajssms-510	5	14	many	many	ADJ
ajssms-510	5	15	other	other	ADJ
ajssms-510	5	16	developing	develop	VERB
ajssms-510	5	17	countries	country	NOUN
ajssms-510	5	18	reformed	reform	VERB
ajssms-510	5	19	her	her	PRON
ajssms-510	5	20	tax	tax	NOUN
ajssms-510	5	21	system	system	NOUN
ajssms-510	5	22	in	in	ADP
ajssms-510	5	23	late	late	ADJ
ajssms-510	5	24	1990s	1990	NOUN
ajssms-510	5	25	to	to	PART
ajssms-510	5	26	create	create	VERB
ajssms-510	5	27	incentives	incentive	NOUN
ajssms-510	5	28	for	for	ADP
ajssms-510	5	29	the	the	DET
ajssms-510	5	30	flow	flow	NOUN
ajssms-510	5	31	of	of	ADP
ajssms-510	5	32	foreign	foreign	ADJ
ajssms-510	5	33	direct	direct	ADJ
ajssms-510	5	34	investment	investment	NOUN
ajssms-510	5	35	into	into	ADP
ajssms-510	5	36	the	the	DET
ajssms-510	5	37	country	country	NOUN
ajssms-510	5	38	.	.	PUNCT
ajssms-510	6	1	she	she	PRON
ajssms-510	6	2	reviewed	review	VERB
ajssms-510	6	3	company	company	NOUN
ajssms-510	6	4	income	income	NOUN
ajssms-510	6	5	tax	tax	NOUN
ajssms-510	6	6	downward	downward	ADV
ajssms-510	6	7	from	from	ADP
ajssms-510	6	8	50	50	NUM
ajssms-510	6	9	%	%	NOUN
ajssms-510	6	10	in	in	ADP
ajssms-510	6	11	1980s	1980s	NUM
ajssms-510	6	12	to	to	ADP
ajssms-510	6	13	30	30	NUM
ajssms-510	6	14	%	%	NOUN
ajssms-510	6	15	in	in	ADP
ajssms-510	6	16	1999	1999	NUM
ajssms-510	6	17	.	.	PUNCT
ajssms-510	7	1	similarly	similarly	ADV
ajssms-510	7	2	,	,	PUNCT
ajssms-510	7	3	investment	investment	NOUN
ajssms-510	7	4	allowance	allowance	NOUN
ajssms-510	7	5	was	be	AUX
ajssms-510	7	6	reviewed	review	VERB
ajssms-510	7	7	upward	upward	ADV
ajssms-510	7	8	from	from	ADP
ajssms-510	7	9	25	25	NUM
ajssms-510	7	10	%	%	NOUN
ajssms-510	7	11	in	in	ADP
ajssms-510	7	12	1980s	1980s	NUM
ajssms-510	7	13	to	to	ADP
ajssms-510	7	14	95	95	NUM
ajssms-510	7	15	%	%	NOUN
ajssms-510	7	16	in	in	ADP
ajssms-510	7	17	1999	1999	NUM
ajssms-510	7	18	.	.	PUNCT
ajssms-510	8	1	this	this	DET
ajssms-510	8	2	study	study	NOUN
ajssms-510	8	3	investigated	investigate	VERB
ajssms-510	8	4	whether	whether	SCONJ
ajssms-510	8	5	the	the	DET
ajssms-510	8	6	incentive	incentive	NOUN
ajssms-510	8	7	policy	policy	NOUN
ajssms-510	8	8	has	have	AUX
ajssms-510	8	9	brought	bring	VERB
ajssms-510	8	10	any	any	DET
ajssms-510	8	11	significant	significant	ADJ
ajssms-510	8	12	change	change	NOUN
ajssms-510	8	13	in	in	ADP
ajssms-510	8	14	the	the	DET
ajssms-510	8	15	pattern	pattern	NOUN
ajssms-510	8	16	of	of	ADP
ajssms-510	8	17	flow	flow	NOUN
ajssms-510	8	18	of	of	ADP
ajssms-510	8	19	foreign	foreign	ADJ
ajssms-510	8	20	direct	direct	ADJ
ajssms-510	8	21	investment	investment	NOUN
ajssms-510	8	22	to	to	ADP
ajssms-510	8	23	the	the	DET
ajssms-510	8	24	non	non	ADJ
ajssms-510	8	25	-	-	ADJ
ajssms-510	8	26	oil	oil	ADJ
ajssms-510	8	27	sector	sector	NOUN
ajssms-510	8	28	.	.	PUNCT
ajssms-510	9	1	the	the	DET
ajssms-510	9	2	study	study	NOUN
ajssms-510	9	3	adopted	adopt	VERB
ajssms-510	9	4	a	a	DET
ajssms-510	9	5	multiple	multiple	ADJ
ajssms-510	9	6	regression	regression	NOUN
ajssms-510	9	7	model	model	NOUN
ajssms-510	9	8	which	which	PRON
ajssms-510	9	9	was	be	AUX
ajssms-510	9	10	transformed	transform	VERB
ajssms-510	9	11	into	into	ADP
ajssms-510	9	12	log	log	NOUN
ajssms-510	9	13	-	-	PUNCT
ajssms-510	9	14	log	log	NOUN
ajssms-510	9	15	model	model	NOUN
ajssms-510	9	16	in	in	ADP
ajssms-510	9	17	the	the	DET
ajssms-510	9	18	analysis	analysis	NOUN
ajssms-510	9	19	.	.	PUNCT
ajssms-510	10	1	regime	regime	NOUN
ajssms-510	10	2	switch	switch	NOUN
ajssms-510	10	3	model	model	NOUN
ajssms-510	10	4	helped	help	VERB
ajssms-510	10	5	us	we	PRON
ajssms-510	10	6	to	to	PART
ajssms-510	10	7	evaluate	evaluate	VERB
ajssms-510	10	8	the	the	DET
ajssms-510	10	9	effectiveness	effectiveness	NOUN
ajssms-510	10	10	of	of	ADP
ajssms-510	10	11	the	the	DET
ajssms-510	10	12	policy	policy	NOUN
ajssms-510	10	13	introduced	introduce	VERB
ajssms-510	10	14	in	in	ADP
ajssms-510	10	15	late	late	ADJ
ajssms-510	10	16	1999	1999	NUM
ajssms-510	10	17	.	.	PUNCT
ajssms-510	11	1	both	both	PRON
ajssms-510	11	2	company	company	NOUN
ajssms-510	11	3	income	income	NOUN
ajssms-510	11	4	tax	tax	NOUN
ajssms-510	11	5	and	and	CCONJ
ajssms-510	11	6	investment	investment	NOUN
ajssms-510	11	7	allowance	allowance	NOUN
ajssms-510	11	8	appeared	appear	VERB
ajssms-510	11	9	with	with	ADP
ajssms-510	11	10	the	the	DET
ajssms-510	11	11	right	right	ADJ
ajssms-510	11	12	sign	sign	NOUN
ajssms-510	11	13	.	.	PUNCT
ajssms-510	12	1	result	result	NOUN
ajssms-510	12	2	suggests	suggest	VERB
ajssms-510	12	3	that	that	SCONJ
ajssms-510	12	4	the	the	DET
ajssms-510	12	5	tax	tax	NOUN
ajssms-510	12	6	incentive	incentive	NOUN
ajssms-510	12	7	policy	policy	NOUN
ajssms-510	12	8	introduced	introduce	VERB
ajssms-510	12	9	changed	change	VERB
ajssms-510	12	10	the	the	DET
ajssms-510	12	11	flow	flow	NOUN
ajssms-510	12	12	of	of	ADP
ajssms-510	12	13	foreign	foreign	ADJ
ajssms-510	12	14	investment	investment	NOUN
ajssms-510	12	15	to	to	ADP
ajssms-510	12	16	the	the	DET
ajssms-510	12	17	non	non	ADJ
ajssms-510	12	18	-	-	ADJ
ajssms-510	12	19	oil	oil	ADJ
ajssms-510	12	20	sector	sector	NOUN
ajssms-510	12	21	,	,	PUNCT
ajssms-510	12	22	showing	show	VERB
ajssms-510	12	23	that	that	SCONJ
ajssms-510	12	24	the	the	DET
ajssms-510	12	25	country‟s	country‟s	ADJ
ajssms-510	12	26	tax	tax	NOUN
ajssms-510	12	27	incentives	incentive	NOUN
ajssms-510	12	28	can	can	AUX
ajssms-510	12	29	help	help	VERB
ajssms-510	12	30	revive	revive	VERB
ajssms-510	12	31	the	the	DET
ajssms-510	12	32	ailing	ailing	ADJ
ajssms-510	12	33	non	non	ADJ
ajssms-510	12	34	-	-	ADJ
ajssms-510	12	35	oil	oil	ADJ
ajssms-510	12	36	sector	sector	NOUN
ajssms-510	12	37	.	.	PUNCT
ajssms-510	13	1	keywords	keyword	NOUN
ajssms-510	13	2	:	:	PUNCT
ajssms-510	13	3	tax	tax	NOUN
ajssms-510	13	4	incentives	incentive	NOUN
ajssms-510	13	5	,	,	PUNCT
ajssms-510	13	6	foreign	foreign	ADJ
ajssms-510	13	7	direct	direct	ADJ
ajssms-510	13	8	investment	investment	NOUN
ajssms-510	13	9	,	,	PUNCT
ajssms-510	13	10	non	non	ADJ
ajssms-510	13	11	-	-	ADJ
ajssms-510	13	12	oil	oil	ADJ
ajssms-510	13	13	sector	sector	NOUN
ajssms-510	13	14	.	.	PUNCT
ajssms-510	14	1	contents	content	NOUN
ajssms-510	14	2	1	1	NUM
ajssms-510	14	3	.	.	PUNCT
ajssms-510	15	1	introduction	introduction	NOUN
ajssms-510	15	2	.........................................................................................................................................................................	.........................................................................................................................................................................	PUNCT
ajssms-510	16	1	58	58	NUM
ajssms-510	16	2	2	2	NUM
ajssms-510	16	3	.	.	PUNCT
ajssms-510	16	4	theoretical	theoretical	ADJ
ajssms-510	16	5	framework	framework	NOUN
ajssms-510	16	6	.......................................................................................................................................................	.......................................................................................................................................................	PUNCT
ajssms-510	17	1	59	59	NUM
ajssms-510	17	2	3	3	NUM
ajssms-510	17	3	.	.	PUNCT
ajssms-510	17	4	review	review	NOUN
ajssms-510	17	5	of	of	ADP
ajssms-510	17	6	related	related	ADJ
ajssms-510	17	7	literature	literature	NOUN
ajssms-510	17	8	..............................................................................................................................................	..............................................................................................................................................	PROPN
ajssms-510	17	9	59	59	NUM
ajssms-510	17	10	4	4	NUM
ajssms-510	17	11	.	.	PUNCT
ajssms-510	17	12	methodology	methodology	NOUN
ajssms-510	17	13	.........................................................................................................................................................................	.........................................................................................................................................................................	PROPN
ajssms-510	18	1	60	60	NUM
ajssms-510	18	2	5	5	NUM
ajssms-510	18	3	.	.	PUNCT
ajssms-510	18	4	result	result	NOUN
ajssms-510	18	5	....................................................................................................................................................................................	....................................................................................................................................................................................	PUNCT
ajssms-510	18	6	61	61	NUM
ajssms-510	18	7	6	6	NUM
ajssms-510	18	8	.	.	PUNCT
ajssms-510	19	1	discussion	discussion	NOUN
ajssms-510	19	2	of	of	ADP
ajssms-510	19	3	research	research	NOUN
ajssms-510	19	4	finding	finding	NOUN
ajssms-510	19	5	...........................................................................................................................................	...........................................................................................................................................	PUNCT
ajssms-510	20	1	62	62	NUM
ajssms-510	20	2	7	7	NUM
ajssms-510	20	3	.	.	PUNCT
ajssms-510	20	4	conclusion	conclusion	NOUN
ajssms-510	20	5	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajssms-510	20	6	63	63	NUM
ajssms-510	20	7	references	reference	NOUN
ajssms-510	20	8	................................................................................................................................................................................	................................................................................................................................................................................	VERB
ajssms-510	20	9	63	63	NUM
ajssms-510	20	10	citation	citation	NOUN
ajssms-510	20	11	|	|	PROPN
ajssms-510	20	12	joseph	joseph	PROPN
ajssms-510	20	13	amuka1	amuka1	PROPN
ajssms-510	20	14	;	;	PUNCT
ajssms-510	20	15	fidelis	fidelis	PROPN
ajssms-510	20	16	ezeudeka	ezeudeka	NOUN
ajssms-510	20	17	(	(	PUNCT
ajssms-510	20	18	2017	2017	NUM
ajssms-510	20	19	)	)	PUNCT
ajssms-510	20	20	.	.	PUNCT
ajssms-510	21	1	tax	tax	NOUN
ajssms-510	21	2	incentives	incentive	NOUN
ajssms-510	21	3	and	and	CCONJ
ajssms-510	21	4	the	the	DET
ajssms-510	21	5	flow	flow	NOUN
ajssms-510	21	6	of	of	ADP
ajssms-510	21	7	foreign	foreign	ADJ
ajssms-510	21	8	direct	direct	ADJ
ajssms-510	21	9	investment	investment	NOUN
ajssms-510	21	10	to	to	ADP
ajssms-510	21	11	non	non	ADJ
ajssms-510	21	12	-	-	ADJ
ajssms-510	21	13	oil	oil	ADJ
ajssms-510	21	14	sector	sector	NOUN
ajssms-510	21	15	:	:	PUNCT
ajssms-510	21	16	empirical	empirical	ADJ
ajssms-510	21	17	.	.	PUNCT
ajssms-510	22	1	asian	asian	ADJ
ajssms-510	22	2	journal	journal	NOUN
ajssms-510	22	3	of	of	ADP
ajssms-510	22	4	social	social	ADJ
ajssms-510	22	5	sciences	sciences	PROPN
ajssms-510	22	6	and	and	CCONJ
ajssms-510	22	7	management	management	NOUN
ajssms-510	22	8	studies	study	NOUN
ajssms-510	22	9	,	,	PUNCT
ajssms-510	22	10	4(1	4(1	NOUN
ajssms-510	22	11	):	):	PUNCT
ajssms-510	22	12	57	57	NUM
ajssms-510	22	13	-	-	SYM
ajssms-510	22	14	64	64	NUM
ajssms-510	22	15	.	.	PUNCT
ajssms-510	23	1	doi	doi	NOUN
ajssms-510	23	2	:	:	PUNCT
ajssms-510	23	3	10.20448	10.20448	NUM
ajssms-510	23	4	/	/	SYM
ajssms-510	23	5	journal.500/2017.4.1/500.1.57.64	journal.500/2017.4.1/500.1.57.64	NOUN
ajssms-510	23	6	issn(e	issn(e	PROPN
ajssms-510	23	7	)	)	PUNCT
ajssms-510	23	8	:	:	PUNCT
ajssms-510	23	9	2313	2313	NUM
ajssms-510	23	10	-	-	SYM
ajssms-510	23	11	7401	7401	NUM
ajssms-510	23	12	issn(p	issn(p	PROPN
ajssms-510	23	13	)	)	PUNCT
ajssms-510	23	14	:	:	PUNCT
ajssms-510	23	15	2518	2518	NUM
ajssms-510	23	16	-	-	SYM
ajssms-510	23	17	0096	0096	NUM
ajssms-510	23	18	licensed	licensed	ADJ
ajssms-510	23	19	:	:	PUNCT
ajssms-510	23	20	contribution	contribution	NOUN
ajssms-510	23	21	/	/	SYM
ajssms-510	23	22	acknowledgement	acknowledgement	NOUN
ajssms-510	23	23	:	:	PUNCT
ajssms-510	23	24	this	this	DET
ajssms-510	23	25	work	work	NOUN
ajssms-510	23	26	is	be	AUX
ajssms-510	23	27	licensed	license	VERB
ajssms-510	23	28	under	under	ADP
ajssms-510	23	29	a	a	DET
ajssms-510	23	30	creative	creative	ADJ
ajssms-510	23	31	commons	common	NOUN
ajssms-510	23	32	attribution	attribution	NOUN
ajssms-510	23	33	3.0	3.0	NUM
ajssms-510	23	34	license	license	NOUN
ajssms-510	23	35	all	all	DET
ajssms-510	23	36	authors	author	NOUN
ajssms-510	23	37	contributed	contribute	VERB
ajssms-510	23	38	to	to	ADP
ajssms-510	23	39	the	the	DET
ajssms-510	23	40	conception	conception	NOUN
ajssms-510	23	41	and	and	CCONJ
ajssms-510	23	42	design	design	NOUN
ajssms-510	23	43	of	of	ADP
ajssms-510	23	44	the	the	DET
ajssms-510	23	45	study	study	NOUN
ajssms-510	23	46	.	.	PUNCT
ajssms-510	24	1	funding	funding	NOUN
ajssms-510	24	2	:	:	PUNCT
ajssms-510	24	3	this	this	DET
ajssms-510	24	4	study	study	NOUN
ajssms-510	24	5	received	receive	VERB
ajssms-510	24	6	no	no	DET
ajssms-510	24	7	specific	specific	ADJ
ajssms-510	24	8	financial	financial	ADJ
ajssms-510	24	9	support	support	NOUN
ajssms-510	24	10	.	.	PUNCT
ajssms-510	25	1	competing	compete	VERB
ajssms-510	25	2	interests	interest	NOUN
ajssms-510	25	3	:	:	PUNCT
ajssms-510	25	4	the	the	DET
ajssms-510	25	5	authors	author	NOUN
ajssms-510	25	6	declare	declare	VERB
ajssms-510	25	7	that	that	SCONJ
ajssms-510	25	8	they	they	PRON
ajssms-510	25	9	have	have	VERB
ajssms-510	25	10	no	no	DET
ajssms-510	25	11	conflict	conflict	NOUN
ajssms-510	25	12	of	of	ADP
ajssms-510	25	13	interests	interest	NOUN
ajssms-510	25	14	.	.	PUNCT
ajssms-510	26	1	transparency	transparency	NOUN
ajssms-510	26	2	:	:	PUNCT
ajssms-510	26	3	the	the	DET
ajssms-510	26	4	authors	author	NOUN
ajssms-510	26	5	confirm	confirm	VERB
ajssms-510	26	6	that	that	SCONJ
ajssms-510	26	7	the	the	DET
ajssms-510	26	8	manuscript	manuscript	NOUN
ajssms-510	26	9	is	be	AUX
ajssms-510	26	10	an	an	DET
ajssms-510	26	11	honest	honest	ADJ
ajssms-510	26	12	,	,	PUNCT
ajssms-510	26	13	accurate	accurate	ADJ
ajssms-510	26	14	,	,	PUNCT
ajssms-510	26	15	and	and	CCONJ
ajssms-510	26	16	transparent	transparent	ADJ
ajssms-510	26	17	account	account	NOUN
ajssms-510	26	18	of	of	ADP
ajssms-510	26	19	the	the	DET
ajssms-510	26	20	study	study	NOUN
ajssms-510	26	21	was	be	AUX
ajssms-510	26	22	reported	report	VERB
ajssms-510	26	23	;	;	PUNCT
ajssms-510	26	24	that	that	SCONJ
ajssms-510	26	25	no	no	DET
ajssms-510	26	26	vital	vital	ADJ
ajssms-510	26	27	features	feature	NOUN
ajssms-510	26	28	of	of	ADP
ajssms-510	26	29	the	the	DET
ajssms-510	26	30	study	study	NOUN
ajssms-510	26	31	have	have	AUX
ajssms-510	26	32	been	be	AUX
ajssms-510	26	33	omitted	omit	VERB
ajssms-510	26	34	;	;	PUNCT
ajssms-510	26	35	and	and	CCONJ
ajssms-510	26	36	that	that	SCONJ
ajssms-510	26	37	any	any	DET
ajssms-510	26	38	discrepancies	discrepancy	NOUN
ajssms-510	26	39	from	from	ADP
ajssms-510	26	40	the	the	DET
ajssms-510	26	41	study	study	NOUN
ajssms-510	26	42	as	as	SCONJ
ajssms-510	26	43	planned	plan	VERB
ajssms-510	26	44	have	have	AUX
ajssms-510	26	45	been	be	AUX
ajssms-510	26	46	explained	explain	VERB
ajssms-510	26	47	.	.	PUNCT
ajssms-510	27	1	history	history	NOUN
ajssms-510	27	2	:	:	PUNCT
ajssms-510	27	3	received	receive	VERB
ajssms-510	27	4	:	:	PUNCT
ajssms-510	27	5	26	26	NUM
ajssms-510	27	6	july	july	PROPN
ajssms-510	27	7	2016/	2016/	NUM
ajssms-510	27	8	revised	revise	VERB
ajssms-510	27	9	:	:	PUNCT
ajssms-510	27	10	9	9	NUM
ajssms-510	27	11	january	january	PROPN
ajssms-510	27	12	2017/	2017/	NUM
ajssms-510	27	13	accepted	accept	VERB
ajssms-510	27	14	:	:	PUNCT
ajssms-510	27	15	16	16	NUM
ajssms-510	27	16	january	january	PROPN
ajssms-510	27	17	2017/	2017/	NUM
ajssms-510	27	18	published	publish	VERB
ajssms-510	27	19	:	:	PUNCT
ajssms-510	27	20	23	23	NUM
ajssms-510	27	21	january	january	NOUN
ajssms-510	27	22	2017	2017	NUM
ajssms-510	27	23	ethical	ethical	ADJ
ajssms-510	27	24	:	:	PUNCT
ajssms-510	27	25	this	this	DET
ajssms-510	27	26	study	study	NOUN
ajssms-510	27	27	follows	follow	VERB
ajssms-510	27	28	all	all	DET
ajssms-510	27	29	ethical	ethical	ADJ
ajssms-510	27	30	practices	practice	NOUN
ajssms-510	27	31	during	during	ADP
ajssms-510	27	32	writing	writing	NOUN
ajssms-510	27	33	.	.	PUNCT
ajssms-510	28	1	publisher	publisher	NOUN
ajssms-510	28	2	:	:	PUNCT
ajssms-510	28	3	asian	asian	ADJ
ajssms-510	28	4	online	online	PROPN
ajssms-510	28	5	journal	journal	PROPN
ajssms-510	28	6	publishing	publishing	NOUN
ajssms-510	28	7	group	group	NOUN
ajssms-510	28	8	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-510	28	9	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	PROPN
ajssms-510	28	10	https://orcid.org/orcid-search/quick-search?searchquery=joseph	https://orcid.org/orcid-search/quick-search?searchquery=joseph	PROPN
ajssms-510	28	11	amuka	amuka	NOUN
ajssms-510	28	12	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	PROPN
ajssms-510	28	13	ezeudeka	ezeudeka	NOUN
ajssms-510	28	14	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	NUM
ajssms-510	28	15	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	PROPN
ajssms-510	28	16	https://orcid.org/orcid-search/quick-search?searchquery=joseph	https://orcid.org/orcid-search/quick-search?searchquery=joseph	PROPN
ajssms-510	28	17	amuka	amuka	NOUN
ajssms-510	28	18	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	PROPN
ajssms-510	28	19	ezeudeka	ezeudeka	NOUN
ajssms-510	28	20	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	NUM
ajssms-510	28	21	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	PROPN
ajssms-510	28	22	https://orcid.org/orcid-search/quick-search?searchquery=joseph	https://orcid.org/orcid-search/quick-search?searchquery=joseph	PROPN
ajssms-510	28	23	amuka	amuka	NOUN
ajssms-510	29	1	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	PROPN
ajssms-510	29	2	ezeudeka	ezeudeka	NOUN
ajssms-510	29	3	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	NUM
ajssms-510	29	4	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.57.64	PROPN
ajssms-510	29	5	https://orcid.org/orcid-search/quick-search?searchquery=joseph	https://orcid.org/orcid-search/quick-search?searchquery=joseph	PROPN
ajssms-510	29	6	amuka	amuka	NOUN
ajssms-510	30	1	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	https://orcid.org/orcid-search/quick-search?searchquery=fidelis	PROPN
ajssms-510	30	2	ezeudeka	ezeudeka	NOUN
ajssms-510	30	3	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.57.64	PROPN
ajssms-510	30	4	asian	asian	PROPN
ajssms-510	30	5	journal	journal	NOUN
ajssms-510	30	6	of	of	ADP
ajssms-510	30	7	social	social	ADJ
ajssms-510	30	8	sciences	sciences	PROPN
ajssms-510	30	9	and	and	CCONJ
ajssms-510	30	10	management	management	NOUN
ajssms-510	30	11	studies	study	NOUN
ajssms-510	30	12	,	,	PUNCT
ajssms-510	30	13	2017	2017	NUM
ajssms-510	30	14	,	,	PUNCT
ajssms-510	30	15	4(1	4(1	NOUN
ajssms-510	30	16	):	):	PUNCT
ajssms-510	30	17	57	57	NUM
ajssms-510	30	18	-	-	SYM
ajssms-510	30	19	64	64	NUM
ajssms-510	30	20	58	58	NUM
ajssms-510	30	21	1	1	NUM
ajssms-510	30	22	.	.	PUNCT
ajssms-510	31	1	introduction	introduction	NOUN
ajssms-510	31	2	the	the	DET
ajssms-510	31	3	use	use	NOUN
ajssms-510	31	4	of	of	ADP
ajssms-510	31	5	tax	tax	NOUN
ajssms-510	31	6	incentives	incentive	NOUN
ajssms-510	31	7	as	as	ADP
ajssms-510	31	8	potent	potent	ADJ
ajssms-510	31	9	tools	tool	NOUN
ajssms-510	31	10	to	to	PART
ajssms-510	31	11	induce	induce	VERB
ajssms-510	31	12	flow	flow	NOUN
ajssms-510	31	13	of	of	ADP
ajssms-510	31	14	foreign	foreign	ADJ
ajssms-510	31	15	direct	direct	ADJ
ajssms-510	31	16	investment	investment	NOUN
ajssms-510	31	17	into	into	ADP
ajssms-510	31	18	an	an	DET
ajssms-510	31	19	economy	economy	NOUN
ajssms-510	31	20	increased	increase	VERB
ajssms-510	31	21	in	in	ADP
ajssms-510	31	22	tempo	tempo	NOUN
ajssms-510	31	23	since	since	SCONJ
ajssms-510	31	24	early	early	ADJ
ajssms-510	31	25	1990s	1990	NOUN
ajssms-510	31	26	in	in	ADP
ajssms-510	31	27	majority	majority	NOUN
ajssms-510	31	28	of	of	ADP
ajssms-510	31	29	the	the	DET
ajssms-510	31	30	developing	develop	VERB
ajssms-510	31	31	countries	country	NOUN
ajssms-510	31	32	.	.	PUNCT
ajssms-510	32	1	the	the	DET
ajssms-510	32	2	competition	competition	NOUN
ajssms-510	32	3	for	for	ADP
ajssms-510	32	4	foreign	foreign	ADJ
ajssms-510	32	5	direct	direct	ADJ
ajssms-510	32	6	investment	investment	NOUN
ajssms-510	32	7	became	become	VERB
ajssms-510	32	8	so	so	ADV
ajssms-510	32	9	stiff	stiff	ADJ
ajssms-510	32	10	that	that	SCONJ
ajssms-510	32	11	some	some	PRON
ajssms-510	32	12	of	of	ADP
ajssms-510	32	13	incentives	incentive	NOUN
ajssms-510	32	14	designed	design	VERB
ajssms-510	32	15	were	be	AUX
ajssms-510	32	16	seen	see	VERB
ajssms-510	32	17	to	to	PART
ajssms-510	32	18	be	be	AUX
ajssms-510	32	19	against	against	ADP
ajssms-510	32	20	the	the	DET
ajssms-510	32	21	interest	interest	NOUN
ajssms-510	32	22	of	of	ADP
ajssms-510	32	23	the	the	DET
ajssms-510	32	24	economies	economy	NOUN
ajssms-510	32	25	of	of	ADP
ajssms-510	32	26	the	the	DET
ajssms-510	32	27	developing	develop	VERB
ajssms-510	32	28	countries	country	NOUN
ajssms-510	32	29	.	.	PUNCT
ajssms-510	33	1	even	even	ADV
ajssms-510	33	2	at	at	ADP
ajssms-510	33	3	highpoint	highpoint	NOUN
ajssms-510	33	4	criticism	criticism	NOUN
ajssms-510	33	5	,	,	PUNCT
ajssms-510	33	6	many	many	ADJ
ajssms-510	33	7	of	of	ADP
ajssms-510	33	8	the	the	DET
ajssms-510	33	9	developing	develop	VERB
ajssms-510	33	10	countries	country	NOUN
ajssms-510	33	11	remained	remain	VERB
ajssms-510	33	12	indifference	indifference	NOUN
ajssms-510	33	13	.	.	PUNCT
ajssms-510	34	1	there	there	PRON
ajssms-510	34	2	are	be	VERB
ajssms-510	34	3	scholars	scholar	NOUN
ajssms-510	34	4	who	who	PRON
ajssms-510	34	5	gave	give	VERB
ajssms-510	34	6	their	their	PRON
ajssms-510	34	7	backing	backing	NOUN
ajssms-510	34	8	to	to	ADP
ajssms-510	34	9	the	the	DET
ajssms-510	34	10	incentive	incentive	NOUN
ajssms-510	34	11	policy	policy	NOUN
ajssms-510	34	12	and	and	CCONJ
ajssms-510	34	13	at	at	ADP
ajssms-510	34	14	the	the	DET
ajssms-510	34	15	same	same	ADJ
ajssms-510	34	16	time	time	NOUN
ajssms-510	34	17	,	,	PUNCT
ajssms-510	34	18	some	some	PRON
ajssms-510	34	19	remained	remain	VERB
ajssms-510	34	20	skeptical	skeptical	ADJ
ajssms-510	34	21	on	on	ADP
ajssms-510	34	22	how	how	SCONJ
ajssms-510	34	23	the	the	DET
ajssms-510	34	24	incentives	incentive	NOUN
ajssms-510	34	25	can	can	AUX
ajssms-510	34	26	bring	bring	VERB
ajssms-510	34	27	good	good	ADJ
ajssms-510	34	28	result	result	NOUN
ajssms-510	34	29	.	.	PUNCT
ajssms-510	35	1	kransdorff	kransdorff	PROPN
ajssms-510	35	2	(	(	PUNCT
ajssms-510	35	3	2010	2010	NUM
ajssms-510	35	4	)	)	PUNCT
ajssms-510	35	5	;	;	PUNCT
ajssms-510	35	6	christiansen	christiansen	PROPN
ajssms-510	35	7	et	et	PROPN
ajssms-510	35	8	al	al	PROPN
ajssms-510	35	9	.	.	PROPN
ajssms-510	36	1	(	(	PUNCT
ajssms-510	36	2	2003	2003	NUM
ajssms-510	36	3	)	)	PUNCT
ajssms-510	36	4	and	and	CCONJ
ajssms-510	36	5	asiedu	asiedu	PROPN
ajssms-510	36	6	(	(	PUNCT
ajssms-510	36	7	2002	2002	NUM
ajssms-510	36	8	)	)	PUNCT
ajssms-510	36	9	saw	see	VERB
ajssms-510	36	10	rationality	rationality	NOUN
ajssms-510	36	11	in	in	ADP
ajssms-510	36	12	developing	develop	VERB
ajssms-510	36	13	countries	country	NOUN
ajssms-510	36	14	trying	try	VERB
ajssms-510	36	15	to	to	PART
ajssms-510	36	16	induce	induce	VERB
ajssms-510	36	17	inflow	inflow	NOUN
ajssms-510	36	18	of	of	ADP
ajssms-510	36	19	foreign	foreign	ADJ
ajssms-510	36	20	capital	capital	NOUN
ajssms-510	36	21	into	into	ADP
ajssms-510	36	22	their	their	PRON
ajssms-510	36	23	economy	economy	NOUN
ajssms-510	36	24	.	.	PUNCT
ajssms-510	37	1	asiedu	asiedu	PROPN
ajssms-510	37	2	(	(	PUNCT
ajssms-510	37	3	2002	2002	NUM
ajssms-510	37	4	)	)	PUNCT
ajssms-510	37	5	says	say	VERB
ajssms-510	37	6	that	that	SCONJ
ajssms-510	37	7	foreign	foreign	ADJ
ajssms-510	37	8	investment	investment	NOUN
ajssms-510	37	9	is	be	AUX
ajssms-510	37	10	a	a	DET
ajssms-510	37	11	growth	growth	NOUN
ajssms-510	37	12	accelerator	accelerator	NOUN
ajssms-510	37	13	because	because	SCONJ
ajssms-510	37	14	it	it	PRON
ajssms-510	37	15	is	be	AUX
ajssms-510	37	16	a	a	DET
ajssms-510	37	17	veritable	veritable	ADJ
ajssms-510	37	18	source	source	NOUN
ajssms-510	37	19	of	of	ADP
ajssms-510	37	20	investment	investment	NOUN
ajssms-510	37	21	capital	capital	NOUN
ajssms-510	37	22	,	,	PUNCT
ajssms-510	37	23	employment	employment	NOUN
ajssms-510	37	24	,	,	PUNCT
ajssms-510	37	25	managerial	managerial	ADJ
ajssms-510	37	26	skills	skill	NOUN
ajssms-510	37	27	and	and	CCONJ
ajssms-510	37	28	technology	technology	NOUN
ajssms-510	37	29	.	.	PUNCT
ajssms-510	38	1	this	this	PRON
ajssms-510	38	2	she	she	PRON
ajssms-510	38	3	says	say	VERB
ajssms-510	38	4	is	be	AUX
ajssms-510	38	5	important	important	ADJ
ajssms-510	38	6	in	in	ADP
ajssms-510	38	7	developing	develop	VERB
ajssms-510	38	8	countries	country	NOUN
ajssms-510	38	9	where	where	SCONJ
ajssms-510	38	10	savings	saving	NOUN
ajssms-510	38	11	mobilization	mobilization	NOUN
ajssms-510	38	12	is	be	AUX
ajssms-510	38	13	poor	poor	ADJ
ajssms-510	38	14	.	.	PUNCT
ajssms-510	39	1	christiansen	christiansen	PROPN
ajssms-510	39	2	et	et	PROPN
ajssms-510	39	3	al	al	PROPN
ajssms-510	39	4	.	.	PROPN
ajssms-510	40	1	(	(	PUNCT
ajssms-510	40	2	2003	2003	NUM
ajssms-510	40	3	)	)	PUNCT
ajssms-510	40	4	share	share	NOUN
ajssms-510	40	5	asiedu‟s	asiedu‟s	SYM
ajssms-510	40	6	view	view	NOUN
ajssms-510	40	7	and	and	CCONJ
ajssms-510	40	8	contend	contend	VERB
ajssms-510	40	9	that	that	SCONJ
ajssms-510	40	10	in	in	ADP
ajssms-510	40	11	a	a	DET
ajssms-510	40	12	depressed	depressed	ADJ
ajssms-510	40	13	poor	poor	ADJ
ajssms-510	40	14	economy	economy	NOUN
ajssms-510	40	15	,	,	PUNCT
ajssms-510	40	16	foreign	foreign	ADJ
ajssms-510	40	17	direct	direct	ADJ
ajssms-510	40	18	investment	investment	NOUN
ajssms-510	40	19	not	not	PART
ajssms-510	40	20	only	only	ADV
ajssms-510	40	21	provide	provide	VERB
ajssms-510	40	22	finance	finance	NOUN
ajssms-510	40	23	for	for	ADP
ajssms-510	40	24	long	long	ADJ
ajssms-510	40	25	term	term	NOUN
ajssms-510	40	26	investment	investment	NOUN
ajssms-510	40	27	,	,	PUNCT
ajssms-510	40	28	but	but	CCONJ
ajssms-510	40	29	can	can	AUX
ajssms-510	40	30	equally	equally	ADV
ajssms-510	40	31	produce	produce	VERB
ajssms-510	40	32	a	a	DET
ajssms-510	40	33	spillover	spillover	NOUN
ajssms-510	40	34	effects	effect	NOUN
ajssms-510	40	35	to	to	ADP
ajssms-510	40	36	other	other	ADJ
ajssms-510	40	37	firms	firm	NOUN
ajssms-510	40	38	in	in	ADP
ajssms-510	40	39	the	the	DET
ajssms-510	40	40	form	form	NOUN
ajssms-510	40	41	of	of	ADP
ajssms-510	40	42	transfer	transfer	NOUN
ajssms-510	40	43	of	of	ADP
ajssms-510	40	44	technology	technology	NOUN
ajssms-510	40	45	and	and	CCONJ
ajssms-510	40	46	human	human	ADJ
ajssms-510	40	47	capital	capital	NOUN
ajssms-510	40	48	formation	formation	NOUN
ajssms-510	40	49	.	.	PUNCT
ajssms-510	41	1	kransdorff	kransdorff	PROPN
ajssms-510	41	2	(	(	PUNCT
ajssms-510	41	3	2010	2010	NUM
ajssms-510	41	4	)	)	PUNCT
ajssms-510	41	5	also	also	ADV
ajssms-510	41	6	accepts	accept	VERB
ajssms-510	41	7	that	that	SCONJ
ajssms-510	41	8	foreign	foreign	ADJ
ajssms-510	41	9	direct	direct	ADJ
ajssms-510	41	10	investment	investment	NOUN
ajssms-510	41	11	goes	go	VERB
ajssms-510	41	12	with	with	ADP
ajssms-510	41	13	new	new	ADJ
ajssms-510	41	14	technology	technology	NOUN
ajssms-510	41	15	and	and	CCONJ
ajssms-510	41	16	management	management	NOUN
ajssms-510	41	17	practices	practice	NOUN
ajssms-510	41	18	which	which	PRON
ajssms-510	41	19	can	can	AUX
ajssms-510	41	20	benefit	benefit	VERB
ajssms-510	41	21	the	the	DET
ajssms-510	41	22	economy	economy	NOUN
ajssms-510	41	23	of	of	ADP
ajssms-510	41	24	developing	develop	VERB
ajssms-510	41	25	countries	country	NOUN
ajssms-510	41	26	.	.	PUNCT
ajssms-510	42	1	however	however	ADV
ajssms-510	42	2	,	,	PUNCT
ajssms-510	42	3	some	some	DET
ajssms-510	42	4	other	other	ADJ
ajssms-510	42	5	scholars	scholar	NOUN
ajssms-510	42	6	saw	see	VERB
ajssms-510	42	7	cost	cost	NOUN
ajssms-510	42	8	in	in	ADP
ajssms-510	42	9	tax	tax	NOUN
ajssms-510	42	10	incentives	incentive	NOUN
ajssms-510	42	11	which	which	PRON
ajssms-510	42	12	may	may	AUX
ajssms-510	42	13	work	work	VERB
ajssms-510	42	14	against	against	ADP
ajssms-510	42	15	the	the	DET
ajssms-510	42	16	interest	interest	NOUN
ajssms-510	42	17	of	of	ADP
ajssms-510	42	18	developing	develop	VERB
ajssms-510	42	19	countries	country	NOUN
ajssms-510	42	20	at	at	ADP
ajssms-510	42	21	a	a	DET
ajssms-510	42	22	later	later	ADJ
ajssms-510	42	23	period	period	NOUN
ajssms-510	42	24	(	(	PUNCT
ajssms-510	42	25	james	james	PROPN
ajssms-510	42	26	,	,	PUNCT
ajssms-510	42	27	2009	2009	NUM
ajssms-510	42	28	;	;	PUNCT
ajssms-510	42	29	klemm	klemm	NOUN
ajssms-510	42	30	and	and	CCONJ
ajssms-510	42	31	van	van	NOUN
ajssms-510	42	32	,	,	PUNCT
ajssms-510	42	33	2010	2010	NUM
ajssms-510	42	34	)	)	PUNCT
ajssms-510	42	35	.	.	PUNCT
ajssms-510	43	1	these	these	DET
ajssms-510	43	2	scholars	scholar	NOUN
ajssms-510	43	3	believe	believe	VERB
ajssms-510	43	4	that	that	SCONJ
ajssms-510	43	5	tax	tax	NOUN
ajssms-510	43	6	incentives	incentive	NOUN
ajssms-510	43	7	come	come	VERB
ajssms-510	43	8	with	with	ADP
ajssms-510	43	9	revenue	revenue	NOUN
ajssms-510	43	10	loss	loss	NOUN
ajssms-510	43	11	to	to	ADP
ajssms-510	43	12	government	government	NOUN
ajssms-510	43	13	which	which	PRON
ajssms-510	43	14	will	will	AUX
ajssms-510	43	15	have	have	VERB
ajssms-510	43	16	serious	serious	ADJ
ajssms-510	43	17	consequence	consequence	NOUN
ajssms-510	43	18	on	on	ADP
ajssms-510	43	19	the	the	DET
ajssms-510	43	20	spending	spending	NOUN
ajssms-510	43	21	power	power	NOUN
ajssms-510	43	22	of	of	ADP
ajssms-510	43	23	the	the	DET
ajssms-510	43	24	government	government	NOUN
ajssms-510	43	25	in	in	ADP
ajssms-510	43	26	developing	develop	VERB
ajssms-510	43	27	countries	country	NOUN
ajssms-510	43	28	,	,	PUNCT
ajssms-510	43	29	especially	especially	ADV
ajssms-510	43	30	in	in	ADP
ajssms-510	43	31	social	social	ADJ
ajssms-510	43	32	services	service	NOUN
ajssms-510	43	33	that	that	PRON
ajssms-510	43	34	affects	affect	VERB
ajssms-510	43	35	the	the	DET
ajssms-510	43	36	poor	poor	ADJ
ajssms-510	43	37	.	.	PUNCT
ajssms-510	44	1	in	in	ADP
ajssms-510	44	2	a	a	DET
ajssms-510	44	3	similar	similar	ADJ
ajssms-510	44	4	manner	manner	NOUN
ajssms-510	44	5	,	,	PUNCT
ajssms-510	44	6	edmiston	edmiston	PROPN
ajssms-510	44	7	et	et	PROPN
ajssms-510	44	8	al	al	PROPN
ajssms-510	44	9	.	.	PROPN
ajssms-510	45	1	(	(	PUNCT
ajssms-510	45	2	2003	2003	NUM
ajssms-510	45	3	)	)	PUNCT
ajssms-510	45	4	hold	hold	VERB
ajssms-510	45	5	the	the	DET
ajssms-510	45	6	view	view	NOUN
ajssms-510	45	7	that	that	SCONJ
ajssms-510	45	8	tax	tax	NOUN
ajssms-510	45	9	incentives	incentive	NOUN
ajssms-510	45	10	can	can	AUX
ajssms-510	45	11	increase	increase	VERB
ajssms-510	45	12	the	the	DET
ajssms-510	45	13	tax	tax	NOUN
ajssms-510	45	14	burden	burden	NOUN
ajssms-510	45	15	of	of	ADP
ajssms-510	45	16	those	those	DET
ajssms-510	45	17	firms	firm	NOUN
ajssms-510	45	18	that	that	PRON
ajssms-510	45	19	are	be	AUX
ajssms-510	45	20	not	not	PART
ajssms-510	45	21	benefiting	benefit	VERB
ajssms-510	45	22	from	from	ADP
ajssms-510	45	23	the	the	DET
ajssms-510	45	24	given	give	VERB
ajssms-510	45	25	incentives	incentive	NOUN
ajssms-510	45	26	.	.	PUNCT
ajssms-510	46	1	the	the	DET
ajssms-510	46	2	consequence	consequence	NOUN
ajssms-510	46	3	is	be	AUX
ajssms-510	46	4	that	that	SCONJ
ajssms-510	46	5	the	the	DET
ajssms-510	46	6	increase	increase	NOUN
ajssms-510	46	7	in	in	ADP
ajssms-510	46	8	tax	tax	NOUN
ajssms-510	46	9	burden	burden	NOUN
ajssms-510	46	10	on	on	ADP
ajssms-510	46	11	non	non	ADJ
ajssms-510	46	12	-	-	ADJ
ajssms-510	46	13	benefiting	benefit	VERB
ajssms-510	46	14	firms	firm	NOUN
ajssms-510	46	15	can	can	AUX
ajssms-510	46	16	discourage	discourage	VERB
ajssms-510	46	17	them	they	PRON
ajssms-510	46	18	from	from	ADP
ajssms-510	46	19	further	further	ADJ
ajssms-510	46	20	investment	investment	NOUN
ajssms-510	46	21	in	in	ADP
ajssms-510	46	22	that	that	DET
ajssms-510	46	23	economy	economy	NOUN
ajssms-510	46	24	,	,	PUNCT
ajssms-510	46	25	even	even	ADV
ajssms-510	46	26	when	when	SCONJ
ajssms-510	46	27	they	they	PRON
ajssms-510	46	28	could	could	AUX
ajssms-510	46	29	have	have	AUX
ajssms-510	46	30	done	do	VERB
ajssms-510	46	31	so	so	ADV
ajssms-510	46	32	in	in	ADP
ajssms-510	46	33	the	the	DET
ajssms-510	46	34	absence	absence	NOUN
ajssms-510	46	35	of	of	ADP
ajssms-510	46	36	those	those	DET
ajssms-510	46	37	incentives	incentive	NOUN
ajssms-510	46	38	.	.	PUNCT
ajssms-510	47	1	in	in	ADP
ajssms-510	47	2	that	that	DET
ajssms-510	47	3	sense	sense	NOUN
ajssms-510	47	4	,	,	PUNCT
ajssms-510	47	5	tax	tax	NOUN
ajssms-510	47	6	incentives	incentive	NOUN
ajssms-510	47	7	can	can	AUX
ajssms-510	47	8	crowd	crowd	VERB
ajssms-510	47	9	-	-	PUNCT
ajssms-510	47	10	out	out	ADP
ajssms-510	47	11	some	some	DET
ajssms-510	47	12	other	other	ADJ
ajssms-510	47	13	investments	investment	NOUN
ajssms-510	47	14	.	.	PUNCT
ajssms-510	48	1	nigeria	nigeria	PROPN
ajssms-510	48	2	turned	turn	VERB
ajssms-510	48	3	attention	attention	NOUN
ajssms-510	48	4	to	to	ADP
ajssms-510	48	5	foreign	foreign	ADJ
ajssms-510	48	6	sourcing	sourcing	NOUN
ajssms-510	48	7	of	of	ADP
ajssms-510	48	8	investment	investment	NOUN
ajssms-510	48	9	capital	capital	NOUN
ajssms-510	48	10	for	for	ADP
ajssms-510	48	11	two	two	NUM
ajssms-510	48	12	important	important	ADJ
ajssms-510	48	13	reasons	reason	NOUN
ajssms-510	48	14	.	.	PUNCT
ajssms-510	49	1	first	first	ADV
ajssms-510	49	2	is	be	AUX
ajssms-510	49	3	the	the	DET
ajssms-510	49	4	poor	poor	ADJ
ajssms-510	49	5	level	level	NOUN
ajssms-510	49	6	of	of	ADP
ajssms-510	49	7	domestic	domestic	ADJ
ajssms-510	49	8	savings	saving	NOUN
ajssms-510	49	9	which	which	PRON
ajssms-510	49	10	have	have	AUX
ajssms-510	49	11	been	be	AUX
ajssms-510	49	12	inadequate	inadequate	ADJ
ajssms-510	49	13	for	for	ADP
ajssms-510	49	14	the	the	DET
ajssms-510	49	15	mobilization	mobilization	NOUN
ajssms-510	49	16	of	of	ADP
ajssms-510	49	17	long	long	ADJ
ajssms-510	49	18	term	term	NOUN
ajssms-510	49	19	investment	investment	NOUN
ajssms-510	49	20	capital	capital	NOUN
ajssms-510	49	21	needed	need	VERB
ajssms-510	49	22	to	to	PART
ajssms-510	49	23	speed	speed	VERB
ajssms-510	49	24	-	-	PUNCT
ajssms-510	49	25	up	up	ADP
ajssms-510	49	26	economic	economic	ADJ
ajssms-510	49	27	growth	growth	NOUN
ajssms-510	49	28	and	and	CCONJ
ajssms-510	49	29	development	development	NOUN
ajssms-510	49	30	.	.	PUNCT
ajssms-510	50	1	the	the	DET
ajssms-510	50	2	second	second	ADJ
ajssms-510	50	3	major	major	ADJ
ajssms-510	50	4	reason	reason	NOUN
ajssms-510	50	5	is	be	AUX
ajssms-510	50	6	the	the	DET
ajssms-510	50	7	fall	fall	NOUN
ajssms-510	50	8	in	in	ADP
ajssms-510	50	9	international	international	ADJ
ajssms-510	50	10	price	price	NOUN
ajssms-510	50	11	of	of	ADP
ajssms-510	50	12	oil	oil	NOUN
ajssms-510	50	13	in	in	ADP
ajssms-510	50	14	early	early	ADJ
ajssms-510	50	15	1980s	1980	NOUN
ajssms-510	50	16	which	which	PRON
ajssms-510	50	17	adversely	adversely	ADV
ajssms-510	50	18	affected	affect	VERB
ajssms-510	50	19	the	the	DET
ajssms-510	50	20	revenue	revenue	NOUN
ajssms-510	50	21	profile	profile	NOUN
ajssms-510	50	22	of	of	ADP
ajssms-510	50	23	the	the	DET
ajssms-510	50	24	government	government	NOUN
ajssms-510	50	25	,	,	PUNCT
ajssms-510	50	26	causing	cause	VERB
ajssms-510	50	27	serious	serious	ADJ
ajssms-510	50	28	slowdown	slowdown	NOUN
ajssms-510	50	29	in	in	ADP
ajssms-510	50	30	economic	economic	ADJ
ajssms-510	50	31	activities	activity	NOUN
ajssms-510	50	32	in	in	ADP
ajssms-510	50	33	the	the	DET
ajssms-510	50	34	country	country	NOUN
ajssms-510	50	35	.	.	PUNCT
ajssms-510	51	1	the	the	DET
ajssms-510	51	2	sudden	sudden	ADJ
ajssms-510	51	3	fall	fall	NOUN
ajssms-510	51	4	in	in	ADP
ajssms-510	51	5	global	global	ADJ
ajssms-510	51	6	oil	oil	NOUN
ajssms-510	51	7	demand	demand	NOUN
ajssms-510	51	8	and	and	CCONJ
ajssms-510	51	9	price	price	NOUN
ajssms-510	51	10	dealt	deal	VERB
ajssms-510	51	11	a	a	DET
ajssms-510	51	12	serious	serious	ADJ
ajssms-510	51	13	blow	blow	NOUN
ajssms-510	51	14	to	to	ADP
ajssms-510	51	15	nigeria	nigeria	PROPN
ajssms-510	51	16	economy	economy	NOUN
ajssms-510	51	17	because	because	SCONJ
ajssms-510	51	18	of	of	ADP
ajssms-510	51	19	the	the	DET
ajssms-510	51	20	large	large	ADJ
ajssms-510	51	21	share	share	NOUN
ajssms-510	51	22	of	of	ADP
ajssms-510	51	23	oil	oil	NOUN
ajssms-510	51	24	revenue	revenue	NOUN
ajssms-510	51	25	in	in	ADP
ajssms-510	51	26	the	the	DET
ajssms-510	51	27	total	total	ADJ
ajssms-510	51	28	revenue	revenue	NOUN
ajssms-510	51	29	of	of	ADP
ajssms-510	51	30	the	the	DET
ajssms-510	51	31	government	government	NOUN
ajssms-510	51	32	since	since	SCONJ
ajssms-510	51	33	early	early	ADJ
ajssms-510	51	34	1970s	1970	NOUN
ajssms-510	51	35	.	.	PUNCT
ajssms-510	52	1	with	with	ADP
ajssms-510	52	2	much	much	ADJ
ajssms-510	52	3	revenue	revenue	NOUN
ajssms-510	52	4	coming	come	VERB
ajssms-510	52	5	from	from	ADP
ajssms-510	52	6	oil	oil	NOUN
ajssms-510	52	7	,	,	PUNCT
ajssms-510	52	8	government	government	NOUN
ajssms-510	52	9	over	over	ADP
ajssms-510	52	10	relied	rely	VERB
ajssms-510	52	11	on	on	ADP
ajssms-510	52	12	oil	oil	NOUN
ajssms-510	52	13	as	as	ADP
ajssms-510	52	14	her	her	PRON
ajssms-510	52	15	major	major	ADJ
ajssms-510	52	16	source	source	NOUN
ajssms-510	52	17	of	of	ADP
ajssms-510	52	18	external	external	ADJ
ajssms-510	52	19	revenue	revenue	NOUN
ajssms-510	52	20	.	.	PUNCT
ajssms-510	53	1	thus	thus	ADV
ajssms-510	53	2	,	,	PUNCT
ajssms-510	53	3	government	government	NOUN
ajssms-510	53	4	activities	activity	NOUN
ajssms-510	53	5	were	be	AUX
ajssms-510	53	6	almost	almost	ADV
ajssms-510	53	7	grounded	ground	VERB
ajssms-510	53	8	to	to	ADP
ajssms-510	53	9	a	a	DET
ajssms-510	53	10	halt	halt	NOUN
ajssms-510	53	11	as	as	ADV
ajssms-510	53	12	soon	soon	ADV
ajssms-510	53	13	as	as	SCONJ
ajssms-510	53	14	the	the	DET
ajssms-510	53	15	revenue	revenue	NOUN
ajssms-510	53	16	performance	performance	NOUN
ajssms-510	53	17	of	of	ADP
ajssms-510	53	18	oil	oil	NOUN
ajssms-510	53	19	fell	fall	VERB
ajssms-510	53	20	.	.	PUNCT
ajssms-510	54	1	resort	resort	NOUN
ajssms-510	54	2	to	to	ADP
ajssms-510	54	3	borrowing	borrow	VERB
ajssms-510	54	4	to	to	PART
ajssms-510	54	5	finance	finance	VERB
ajssms-510	54	6	government	government	NOUN
ajssms-510	54	7	expenditure	expenditure	NOUN
ajssms-510	54	8	after	after	SCONJ
ajssms-510	54	9	the	the	DET
ajssms-510	54	10	oil	oil	NOUN
ajssms-510	54	11	price	price	NOUN
ajssms-510	54	12	fall	fall	NOUN
ajssms-510	54	13	plunged	plunge	VERB
ajssms-510	54	14	the	the	DET
ajssms-510	54	15	country	country	NOUN
ajssms-510	54	16	into	into	ADP
ajssms-510	54	17	serious	serious	ADJ
ajssms-510	54	18	internal	internal	ADJ
ajssms-510	54	19	and	and	CCONJ
ajssms-510	54	20	external	external	ADJ
ajssms-510	54	21	crisis	crisis	NOUN
ajssms-510	54	22	.	.	PUNCT
ajssms-510	55	1	nigeria‟s	nigeria‟s	ADJ
ajssms-510	55	2	economic	economic	ADJ
ajssms-510	55	3	crisis	crisis	NOUN
ajssms-510	55	4	lingered	linger	VERB
ajssms-510	55	5	for	for	ADP
ajssms-510	55	6	long	long	ADJ
ajssms-510	55	7	and	and	CCONJ
ajssms-510	55	8	effort	effort	NOUN
ajssms-510	55	9	by	by	ADP
ajssms-510	55	10	the	the	DET
ajssms-510	55	11	government	government	NOUN
ajssms-510	55	12	to	to	PART
ajssms-510	55	13	remedy	remedy	VERB
ajssms-510	55	14	the	the	DET
ajssms-510	55	15	situation	situation	NOUN
ajssms-510	55	16	led	lead	VERB
ajssms-510	55	17	to	to	ADP
ajssms-510	55	18	the	the	DET
ajssms-510	55	19	introduction	introduction	NOUN
ajssms-510	55	20	of	of	ADP
ajssms-510	55	21	structural	structural	ADJ
ajssms-510	55	22	adjustment	adjustment	NOUN
ajssms-510	55	23	programme	programme	NOUN
ajssms-510	55	24	(	(	PUNCT
ajssms-510	55	25	sap	sap	PROPN
ajssms-510	55	26	)	)	PUNCT
ajssms-510	55	27	and	and	CCONJ
ajssms-510	55	28	economic	economic	ADJ
ajssms-510	55	29	liberalization	liberalization	NOUN
ajssms-510	55	30	in	in	ADP
ajssms-510	55	31	1986	1986	NUM
ajssms-510	55	32	.	.	PUNCT
ajssms-510	56	1	structural	structural	ADJ
ajssms-510	56	2	adjustment	adjustment	NOUN
ajssms-510	56	3	and	and	CCONJ
ajssms-510	56	4	economic	economic	ADJ
ajssms-510	56	5	liberalization	liberalization	NOUN
ajssms-510	56	6	were	be	AUX
ajssms-510	56	7	intended	intend	VERB
ajssms-510	56	8	to	to	PART
ajssms-510	56	9	diversify	diversify	VERB
ajssms-510	56	10	the	the	DET
ajssms-510	56	11	economy	economy	NOUN
ajssms-510	56	12	and	and	CCONJ
ajssms-510	56	13	reduce	reduce	VERB
ajssms-510	56	14	government	government	NOUN
ajssms-510	56	15	dependent	dependent	ADJ
ajssms-510	56	16	on	on	ADP
ajssms-510	56	17	the	the	DET
ajssms-510	56	18	oil	oil	NOUN
ajssms-510	56	19	sector	sector	NOUN
ajssms-510	56	20	for	for	ADP
ajssms-510	56	21	her	her	PRON
ajssms-510	56	22	revenue	revenue	NOUN
ajssms-510	56	23	.	.	PUNCT
ajssms-510	57	1	a	a	DET
ajssms-510	57	2	decade	decade	NOUN
ajssms-510	57	3	after	after	ADP
ajssms-510	57	4	the	the	DET
ajssms-510	57	5	introduction	introduction	NOUN
ajssms-510	57	6	of	of	ADP
ajssms-510	57	7	structural	structural	ADJ
ajssms-510	57	8	adjustment	adjustment	NOUN
ajssms-510	57	9	and	and	CCONJ
ajssms-510	57	10	the	the	DET
ajssms-510	57	11	liberalization	liberalization	NOUN
ajssms-510	57	12	of	of	ADP
ajssms-510	57	13	nigerian	nigerian	ADJ
ajssms-510	57	14	economy	economy	NOUN
ajssms-510	57	15	,	,	PUNCT
ajssms-510	57	16	the	the	DET
ajssms-510	57	17	expected	expect	VERB
ajssms-510	57	18	improved	improved	ADJ
ajssms-510	57	19	performance	performance	NOUN
ajssms-510	57	20	of	of	ADP
ajssms-510	57	21	non	non	ADJ
ajssms-510	57	22	-	-	ADJ
ajssms-510	57	23	oil	oil	ADJ
ajssms-510	57	24	sector	sector	NOUN
ajssms-510	57	25	could	could	AUX
ajssms-510	57	26	not	not	PART
ajssms-510	57	27	come	come	VERB
ajssms-510	57	28	to	to	ADP
ajssms-510	57	29	fruition	fruition	NOUN
ajssms-510	57	30	.	.	PUNCT
ajssms-510	58	1	trade	trade	NOUN
ajssms-510	58	2	and	and	CCONJ
ajssms-510	58	3	exchange	exchange	NOUN
ajssms-510	58	4	rate	rate	NOUN
ajssms-510	58	5	liberalization	liberalization	NOUN
ajssms-510	58	6	failed	fail	VERB
ajssms-510	58	7	to	to	PART
ajssms-510	58	8	stimulate	stimulate	VERB
ajssms-510	58	9	the	the	DET
ajssms-510	58	10	growth	growth	NOUN
ajssms-510	58	11	of	of	ADP
ajssms-510	58	12	non	non	ADJ
ajssms-510	58	13	-	-	ADJ
ajssms-510	58	14	oil	oil	ADJ
ajssms-510	58	15	export	export	NOUN
ajssms-510	58	16	revenue	revenue	NOUN
ajssms-510	58	17	.	.	PUNCT
ajssms-510	59	1	the	the	DET
ajssms-510	59	2	search	search	NOUN
ajssms-510	59	3	for	for	ADP
ajssms-510	59	4	solution	solution	NOUN
ajssms-510	59	5	led	lead	VERB
ajssms-510	59	6	to	to	ADP
ajssms-510	59	7	the	the	DET
ajssms-510	59	8	introduction	introduction	NOUN
ajssms-510	59	9	of	of	ADP
ajssms-510	59	10	tax	tax	NOUN
ajssms-510	59	11	incentives	incentive	NOUN
ajssms-510	59	12	to	to	PART
ajssms-510	59	13	induce	induce	VERB
ajssms-510	59	14	flow	flow	NOUN
ajssms-510	59	15	of	of	ADP
ajssms-510	59	16	foreign	foreign	ADJ
ajssms-510	59	17	capital	capital	NOUN
ajssms-510	59	18	into	into	ADP
ajssms-510	59	19	the	the	DET
ajssms-510	59	20	country	country	NOUN
ajssms-510	59	21	.	.	PUNCT
ajssms-510	60	1	policy	policy	NOUN
ajssms-510	60	2	makers	maker	NOUN
ajssms-510	60	3	believed	believe	VERB
ajssms-510	60	4	that	that	SCONJ
ajssms-510	60	5	inflow	inflow	NOUN
ajssms-510	60	6	of	of	ADP
ajssms-510	60	7	foreign	foreign	ADJ
ajssms-510	60	8	resources	resource	NOUN
ajssms-510	60	9	will	will	AUX
ajssms-510	60	10	raise	raise	VERB
ajssms-510	60	11	the	the	DET
ajssms-510	60	12	economy‟s	economy‟s	ADJ
ajssms-510	60	13	carrying	carry	VERB
ajssms-510	60	14	capacity	capacity	NOUN
ajssms-510	60	15	which	which	PRON
ajssms-510	60	16	has	have	AUX
ajssms-510	60	17	been	be	AUX
ajssms-510	60	18	very	very	ADV
ajssms-510	60	19	low	low	ADJ
ajssms-510	60	20	since	since	SCONJ
ajssms-510	60	21	the	the	DET
ajssms-510	60	22	oil	oil	NOUN
ajssms-510	60	23	boom	boom	NOUN
ajssms-510	60	24	era	era	NOUN
ajssms-510	60	25	nigeria	nigeria	PROPN
ajssms-510	60	26	investment	investment	PROPN
ajssms-510	60	27	promotion	promotion	PROPN
ajssms-510	60	28	council	council	PROPN
ajssms-510	60	29	was	be	AUX
ajssms-510	60	30	established	establish	VERB
ajssms-510	60	31	in	in	ADP
ajssms-510	60	32	1995	1995	NUM
ajssms-510	60	33	to	to	PART
ajssms-510	60	34	negotiate	negotiate	VERB
ajssms-510	60	35	major	major	ADJ
ajssms-510	60	36	tax	tax	NOUN
ajssms-510	60	37	incentive	incentive	NOUN
ajssms-510	60	38	packages	package	NOUN
ajssms-510	60	39	to	to	PART
ajssms-510	60	40	encourage	encourage	VERB
ajssms-510	60	41	,	,	PUNCT
ajssms-510	60	42	promote	promote	VERB
ajssms-510	60	43	and	and	CCONJ
ajssms-510	60	44	coordinate	coordinate	VERB
ajssms-510	60	45	inflow	inflow	NOUN
ajssms-510	60	46	of	of	ADP
ajssms-510	60	47	foreign	foreign	ADJ
ajssms-510	60	48	investment	investment	NOUN
ajssms-510	60	49	to	to	ADP
ajssms-510	60	50	the	the	DET
ajssms-510	60	51	country	country	NOUN
ajssms-510	60	52	,	,	PUNCT
ajssms-510	60	53	with	with	ADP
ajssms-510	60	54	particular	particular	ADJ
ajssms-510	60	55	attention	attention	NOUN
ajssms-510	60	56	to	to	ADP
ajssms-510	60	57	deserving	deserve	VERB
ajssms-510	60	58	industries	industry	NOUN
ajssms-510	60	59	and	and	CCONJ
ajssms-510	60	60	sectors	sector	NOUN
ajssms-510	60	61	.	.	PUNCT
ajssms-510	61	1	as	as	ADP
ajssms-510	61	2	a	a	DET
ajssms-510	61	3	specific	specific	ADJ
ajssms-510	61	4	instruction	instruction	NOUN
ajssms-510	61	5	,	,	PUNCT
ajssms-510	61	6	the	the	DET
ajssms-510	61	7	commission	commission	NOUN
ajssms-510	61	8	was	be	AUX
ajssms-510	61	9	directed	direct	VERB
ajssms-510	61	10	to	to	PART
ajssms-510	61	11	identify	identify	VERB
ajssms-510	61	12	the	the	DET
ajssms-510	61	13	areas	area	NOUN
ajssms-510	61	14	of	of	ADP
ajssms-510	61	15	great	great	ADJ
ajssms-510	61	16	importance	importance	NOUN
ajssms-510	61	17	in	in	ADP
ajssms-510	61	18	the	the	DET
ajssms-510	61	19	economy	economy	NOUN
ajssms-510	61	20	and	and	CCONJ
ajssms-510	61	21	recommend	recommend	VERB
ajssms-510	61	22	investment	investment	NOUN
ajssms-510	61	23	incentive	incentive	NOUN
ajssms-510	61	24	measures	measure	NOUN
ajssms-510	61	25	consistent	consistent	ADJ
ajssms-510	61	26	with	with	ADP
ajssms-510	61	27	the	the	DET
ajssms-510	61	28	government	government	NOUN
ajssms-510	61	29	policy	policy	NOUN
ajssms-510	61	30	.	.	PUNCT
ajssms-510	62	1	in	in	ADP
ajssms-510	62	2	response	response	NOUN
ajssms-510	62	3	to	to	ADP
ajssms-510	62	4	this	this	PRON
ajssms-510	62	5	,	,	PUNCT
ajssms-510	62	6	the	the	DET
ajssms-510	62	7	nigeria	nigeria	PROPN
ajssms-510	62	8	investment	investment	PROPN
ajssms-510	62	9	commission	commission	NOUN
ajssms-510	62	10	went	go	VERB
ajssms-510	62	11	ahead	ahead	ADV
ajssms-510	62	12	to	to	PART
ajssms-510	62	13	design	design	VERB
ajssms-510	62	14	some	some	DET
ajssms-510	62	15	tax	tax	NOUN
ajssms-510	62	16	incentives	incentive	NOUN
ajssms-510	62	17	in	in	ADP
ajssms-510	62	18	1996	1996	NUM
ajssms-510	62	19	which	which	PRON
ajssms-510	62	20	will	will	AUX
ajssms-510	62	21	make	make	VERB
ajssms-510	62	22	the	the	DET
ajssms-510	62	23	country	country	NOUN
ajssms-510	62	24	one	one	NUM
ajssms-510	62	25	of	of	ADP
ajssms-510	62	26	the	the	DET
ajssms-510	62	27	destinations	destination	NOUN
ajssms-510	62	28	of	of	ADP
ajssms-510	62	29	foreign	foreign	ADJ
ajssms-510	62	30	direct	direct	ADJ
ajssms-510	62	31	investment	investment	NOUN
ajssms-510	62	32	not	not	PART
ajssms-510	62	33	only	only	ADV
ajssms-510	62	34	in	in	ADP
ajssms-510	62	35	africa	africa	PROPN
ajssms-510	62	36	but	but	CCONJ
ajssms-510	62	37	in	in	ADP
ajssms-510	62	38	the	the	DET
ajssms-510	62	39	world	world	NOUN
ajssms-510	62	40	.	.	PUNCT
ajssms-510	63	1	for	for	ADP
ajssms-510	63	2	the	the	DET
ajssms-510	63	3	purpose	purpose	NOUN
ajssms-510	63	4	of	of	ADP
ajssms-510	63	5	the	the	DET
ajssms-510	63	6	growth	growth	NOUN
ajssms-510	63	7	of	of	ADP
ajssms-510	63	8	the	the	DET
ajssms-510	63	9	non	non	ADJ
ajssms-510	63	10	-	-	ADJ
ajssms-510	63	11	oil	oil	ADJ
ajssms-510	63	12	sector	sector	NOUN
ajssms-510	63	13	,	,	PUNCT
ajssms-510	63	14	discriminatory	discriminatory	ADJ
ajssms-510	63	15	tax	tax	NOUN
ajssms-510	63	16	incentives	incentive	NOUN
ajssms-510	63	17	were	be	AUX
ajssms-510	63	18	introduced	introduce	VERB
ajssms-510	63	19	to	to	PART
ajssms-510	63	20	favour	favour	VERB
ajssms-510	63	21	investments	investment	NOUN
ajssms-510	63	22	in	in	ADP
ajssms-510	63	23	the	the	DET
ajssms-510	63	24	manufacturing	manufacturing	NOUN
ajssms-510	63	25	and	and	CCONJ
ajssms-510	63	26	agriculture	agriculture	NOUN
ajssms-510	63	27	businesses	business	NOUN
ajssms-510	63	28	.	.	PUNCT
ajssms-510	64	1	in	in	ADP
ajssms-510	64	2	the	the	DET
ajssms-510	64	3	incentive	incentive	NOUN
ajssms-510	64	4	reform	reform	NOUN
ajssms-510	64	5	,	,	PUNCT
ajssms-510	64	6	company	company	NOUN
ajssms-510	64	7	income	income	NOUN
ajssms-510	64	8	tax	tax	NOUN
ajssms-510	64	9	was	be	AUX
ajssms-510	64	10	reviewed	review	VERB
ajssms-510	64	11	downward	downward	ADV
ajssms-510	64	12	to	to	ADP
ajssms-510	64	13	30	30	NUM
ajssms-510	64	14	percent	percent	NOUN
ajssms-510	64	15	from	from	ADP
ajssms-510	64	16	50	50	NUM
ajssms-510	64	17	,	,	PUNCT
ajssms-510	64	18	and	and	CCONJ
ajssms-510	64	19	investment	investment	NOUN
ajssms-510	64	20	allowance	allowance	NOUN
ajssms-510	64	21	reviewed	review	VERB
ajssms-510	64	22	upward	upward	ADV
ajssms-510	64	23	to	to	ADP
ajssms-510	64	24	95	95	NUM
ajssms-510	64	25	percent	percent	NOUN
ajssms-510	64	26	from	from	ADP
ajssms-510	64	27	25	25	NUM
ajssms-510	64	28	for	for	ADP
ajssms-510	64	29	investments	investment	NOUN
ajssms-510	64	30	in	in	ADP
ajssms-510	64	31	non	non	ADJ
ajssms-510	64	32	-	-	ADJ
ajssms-510	64	33	oil	oil	ADJ
ajssms-510	64	34	activities	activity	NOUN
ajssms-510	64	35	.	.	PUNCT
ajssms-510	65	1	in	in	ADP
ajssms-510	65	2	the	the	DET
ajssms-510	65	3	oil	oil	NOUN
ajssms-510	65	4	activities	activity	NOUN
ajssms-510	65	5	,	,	PUNCT
ajssms-510	65	6	new	new	ADJ
ajssms-510	65	7	entrants	entrant	NOUN
ajssms-510	65	8	into	into	ADP
ajssms-510	65	9	the	the	DET
ajssms-510	65	10	sector	sector	NOUN
ajssms-510	65	11	are	be	AUX
ajssms-510	65	12	to	to	PART
ajssms-510	65	13	pay	pay	VERB
ajssms-510	65	14	profit	profit	NOUN
ajssms-510	65	15	tax	tax	NOUN
ajssms-510	65	16	of	of	ADP
ajssms-510	65	17	50	50	NUM
ajssms-510	65	18	%	%	NOUN
ajssms-510	65	19	for	for	ADP
ajssms-510	65	20	a	a	DET
ajssms-510	65	21	period	period	NOUN
ajssms-510	65	22	of	of	ADP
ajssms-510	65	23	5	5	NUM
ajssms-510	65	24	years	year	NOUN
ajssms-510	65	25	,	,	PUNCT
ajssms-510	65	26	while	while	SCONJ
ajssms-510	65	27	the	the	DET
ajssms-510	65	28	existing	exist	VERB
ajssms-510	65	29	ones	one	NOUN
ajssms-510	65	30	are	be	AUX
ajssms-510	65	31	to	to	PART
ajssms-510	65	32	pay	pay	VERB
ajssms-510	65	33	65	65	NUM
ajssms-510	65	34	%	%	NOUN
ajssms-510	65	35	of	of	ADP
ajssms-510	65	36	their	their	PRON
ajssms-510	65	37	earned	earn	VERB
ajssms-510	65	38	profit	profit	NOUN
ajssms-510	65	39	as	as	ADP
ajssms-510	65	40	tax	tax	NOUN
ajssms-510	65	41	.	.	PUNCT
ajssms-510	66	1	under	under	ADP
ajssms-510	66	2	the	the	DET
ajssms-510	66	3	pioneer	pioneer	NOUN
ajssms-510	66	4	status	status	NOUN
ajssms-510	66	5	,	,	PUNCT
ajssms-510	66	6	industries	industry	NOUN
ajssms-510	66	7	located	locate	VERB
ajssms-510	66	8	at	at	ADP
ajssms-510	66	9	the	the	DET
ajssms-510	66	10	economically	economically	ADV
ajssms-510	66	11	disadvantaged	disadvantaged	ADJ
ajssms-510	66	12	areas	area	NOUN
ajssms-510	66	13	are	be	AUX
ajssms-510	66	14	exempted	exempt	VERB
ajssms-510	66	15	from	from	ADP
ajssms-510	66	16	tax	tax	NOUN
ajssms-510	66	17	up	up	ADP
ajssms-510	66	18	to	to	ADP
ajssms-510	66	19	a	a	DET
ajssms-510	66	20	maximum	maximum	ADJ
ajssms-510	66	21	period	period	NOUN
ajssms-510	66	22	of	of	ADP
ajssms-510	66	23	7	7	NUM
ajssms-510	66	24	years	year	NOUN
ajssms-510	66	25	during	during	ADP
ajssms-510	66	26	which	which	PRON
ajssms-510	66	27	they	they	PRON
ajssms-510	66	28	are	be	AUX
ajssms-510	66	29	expected	expect	VERB
ajssms-510	66	30	to	to	PART
ajssms-510	66	31	recover	recover	VERB
ajssms-510	66	32	their	their	PRON
ajssms-510	66	33	initial	initial	ADJ
ajssms-510	66	34	investment	investment	NOUN
ajssms-510	66	35	.	.	PUNCT
ajssms-510	67	1	in	in	ADP
ajssms-510	67	2	the	the	DET
ajssms-510	67	3	oil	oil	NOUN
ajssms-510	67	4	sector	sector	NOUN
ajssms-510	67	5	,	,	PUNCT
ajssms-510	67	6	companies	company	NOUN
ajssms-510	67	7	benefiting	benefit	VERB
ajssms-510	67	8	from	from	ADP
ajssms-510	67	9	pioneer	pioneer	NOUN
ajssms-510	67	10	status	status	NOUN
ajssms-510	67	11	are	be	AUX
ajssms-510	67	12	only	only	ADV
ajssms-510	67	13	allowed	allow	VERB
ajssms-510	67	14	maximum	maximum	ADJ
ajssms-510	67	15	period	period	NOUN
ajssms-510	67	16	of	of	ADP
ajssms-510	67	17	5	5	NUM
ajssms-510	67	18	years	year	NOUN
ajssms-510	67	19	tax	tax	NOUN
ajssms-510	67	20	exemption	exemption	NOUN
ajssms-510	67	21	.	.	PUNCT
ajssms-510	68	1	the	the	DET
ajssms-510	68	2	incentive	incentive	NOUN
ajssms-510	68	3	provisions	provision	NOUN
ajssms-510	68	4	are	be	AUX
ajssms-510	68	5	revelation	revelation	NOUN
ajssms-510	68	6	of	of	ADP
ajssms-510	68	7	the	the	DET
ajssms-510	68	8	interest	interest	NOUN
ajssms-510	68	9	of	of	ADP
ajssms-510	68	10	the	the	DET
ajssms-510	68	11	government	government	NOUN
ajssms-510	68	12	and	and	CCONJ
ajssms-510	68	13	her	her	PRON
ajssms-510	68	14	objective	objective	NOUN
ajssms-510	68	15	to	to	PART
ajssms-510	68	16	revive	revive	VERB
ajssms-510	68	17	the	the	DET
ajssms-510	68	18	non	non	ADJ
ajssms-510	68	19	-	-	ADJ
ajssms-510	68	20	oil	oil	ADJ
ajssms-510	68	21	sector	sector	NOUN
ajssms-510	68	22	.	.	PUNCT
ajssms-510	69	1	foreign	foreign	ADJ
ajssms-510	69	2	direct	direct	ADJ
ajssms-510	69	3	investment	investment	NOUN
ajssms-510	69	4	is	be	AUX
ajssms-510	69	5	the	the	DET
ajssms-510	69	6	acquisition	acquisition	NOUN
ajssms-510	69	7	of	of	ADP
ajssms-510	69	8	not	not	PART
ajssms-510	69	9	less	less	ADJ
ajssms-510	69	10	than	than	ADP
ajssms-510	69	11	10	10	NUM
ajssms-510	69	12	%	%	NOUN
ajssms-510	69	13	shareholding	shareholding	NOUN
ajssms-510	69	14	of	of	ADP
ajssms-510	69	15	a	a	DET
ajssms-510	69	16	firm	firm	NOUN
ajssms-510	69	17	by	by	ADP
ajssms-510	69	18	a	a	DET
ajssms-510	69	19	foreign	foreign	ADJ
ajssms-510	69	20	investor	investor	NOUN
ajssms-510	69	21	.	.	PUNCT
ajssms-510	70	1	it	it	PRON
ajssms-510	70	2	is	be	AUX
ajssms-510	70	3	the	the	DET
ajssms-510	70	4	resources	resource	NOUN
ajssms-510	70	5	flowing	flow	VERB
ajssms-510	70	6	into	into	ADP
ajssms-510	70	7	a	a	DET
ajssms-510	70	8	country	country	NOUN
ajssms-510	70	9	from	from	ADP
ajssms-510	70	10	outside	outside	ADV
ajssms-510	70	11	for	for	ADP
ajssms-510	70	12	the	the	DET
ajssms-510	70	13	purpose	purpose	NOUN
ajssms-510	70	14	of	of	ADP
ajssms-510	70	15	building	build	VERB
ajssms-510	70	16	new	new	ADJ
ajssms-510	70	17	plant	plant	NOUN
ajssms-510	70	18	,	,	PUNCT
ajssms-510	70	19	with	with	ADP
ajssms-510	70	20	non	non	NOUN
ajssms-510	70	21	-	-	NOUN
ajssms-510	70	22	citizens	citizen	NOUN
ajssms-510	70	23	having	have	VERB
ajssms-510	70	24	at	at	ADV
ajssms-510	70	25	least	least	ADV
ajssms-510	70	26	10	10	NUM
ajssms-510	70	27	%	%	NOUN
ajssms-510	70	28	voting	voting	NOUN
ajssms-510	70	29	rights	right	NOUN
ajssms-510	70	30	or	or	CCONJ
ajssms-510	70	31	voice	voice	NOUN
ajssms-510	70	32	in	in	ADP
ajssms-510	70	33	the	the	DET
ajssms-510	70	34	management	management	NOUN
ajssms-510	70	35	of	of	ADP
ajssms-510	70	36	the	the	DET
ajssms-510	70	37	enterprise	enterprise	NOUN
ajssms-510	70	38	.	.	PUNCT
ajssms-510	71	1	before	before	ADP
ajssms-510	71	2	the	the	DET
ajssms-510	71	3	introduction	introduction	NOUN
ajssms-510	71	4	of	of	ADP
ajssms-510	71	5	tax	tax	NOUN
ajssms-510	71	6	incentive	incentive	NOUN
ajssms-510	71	7	in	in	ADP
ajssms-510	71	8	nigeria	nigeria	PROPN
ajssms-510	71	9	in	in	ADP
ajssms-510	71	10	1999	1999	NUM
ajssms-510	71	11	,	,	PUNCT
ajssms-510	71	12	the	the	DET
ajssms-510	71	13	share	share	NOUN
ajssms-510	71	14	of	of	ADP
ajssms-510	71	15	the	the	DET
ajssms-510	71	16	non	non	ADJ
ajssms-510	71	17	-	-	ADJ
ajssms-510	71	18	oil	oil	ADJ
ajssms-510	71	19	sector	sector	NOUN
ajssms-510	71	20	from	from	ADP
ajssms-510	71	21	the	the	DET
ajssms-510	71	22	total	total	ADJ
ajssms-510	71	23	foreign	foreign	ADJ
ajssms-510	71	24	direct	direct	ADJ
ajssms-510	71	25	investment	investment	NOUN
ajssms-510	71	26	in	in	ADP
ajssms-510	71	27	nigeria	nigeria	PROPN
ajssms-510	71	28	economy	economy	NOUN
ajssms-510	71	29	was	be	AUX
ajssms-510	71	30	21.6	21.6	NUM
ajssms-510	71	31	percent	percent	NOUN
ajssms-510	71	32	in	in	ADP
ajssms-510	71	33	1984	1984	NUM
ajssms-510	71	34	.	.	PUNCT
ajssms-510	72	1	the	the	DET
ajssms-510	72	2	share	share	NOUN
ajssms-510	72	3	fell	fall	VERB
ajssms-510	72	4	ten	ten	NUM
ajssms-510	72	5	years	year	NOUN
ajssms-510	72	6	later	later	ADV
ajssms-510	72	7	to	to	ADP
ajssms-510	72	8	11.2	11.2	NUM
ajssms-510	72	9	percent	percent	NOUN
ajssms-510	72	10	in	in	ADP
ajssms-510	72	11	1994	1994	NUM
ajssms-510	72	12	.	.	PUNCT
ajssms-510	73	1	by	by	ADP
ajssms-510	73	2	1996	1996	NUM
ajssms-510	73	3	when	when	SCONJ
ajssms-510	73	4	the	the	DET
ajssms-510	73	5	tax	tax	NOUN
ajssms-510	73	6	incentives	incentive	NOUN
ajssms-510	73	7	were	be	AUX
ajssms-510	73	8	being	be	AUX
ajssms-510	73	9	designed	design	VERB
ajssms-510	73	10	,	,	PUNCT
ajssms-510	73	11	the	the	DET
ajssms-510	73	12	share	share	NOUN
ajssms-510	73	13	of	of	ADP
ajssms-510	73	14	non	non	ADJ
ajssms-510	73	15	-	-	ADJ
ajssms-510	73	16	oil	oil	ADJ
ajssms-510	73	17	sector	sector	NOUN
ajssms-510	73	18	from	from	ADP
ajssms-510	73	19	the	the	DET
ajssms-510	73	20	total	total	ADJ
ajssms-510	73	21	flow	flow	NOUN
ajssms-510	73	22	of	of	ADP
ajssms-510	73	23	foreign	foreign	ADJ
ajssms-510	73	24	direct	direct	ADJ
ajssms-510	73	25	investment	investment	NOUN
ajssms-510	73	26	was	be	AUX
ajssms-510	73	27	2.64	2.64	NUM
ajssms-510	73	28	percent	percent	NOUN
ajssms-510	73	29	.	.	PUNCT
ajssms-510	74	1	a	a	DET
ajssms-510	74	2	year	year	NOUN
ajssms-510	74	3	after	after	ADP
ajssms-510	74	4	the	the	DET
ajssms-510	74	5	implementation	implementation	NOUN
ajssms-510	74	6	of	of	ADP
ajssms-510	74	7	the	the	DET
ajssms-510	74	8	incentive	incentive	NOUN
ajssms-510	74	9	stimulus	stimulus	NOUN
ajssms-510	74	10	,	,	PUNCT
ajssms-510	74	11	which	which	PRON
ajssms-510	74	12	is	be	AUX
ajssms-510	74	13	,	,	PUNCT
ajssms-510	74	14	in	in	ADP
ajssms-510	74	15	2000	2000	NUM
ajssms-510	74	16	,	,	PUNCT
ajssms-510	74	17	the	the	DET
ajssms-510	74	18	share	share	NOUN
ajssms-510	74	19	of	of	ADP
ajssms-510	74	20	non	non	ADJ
ajssms-510	74	21	-	-	NOUN
ajssms-510	74	22	oil	oil	NOUN
ajssms-510	74	23	from	from	ADP
ajssms-510	74	24	the	the	DET
ajssms-510	74	25	total	total	ADJ
ajssms-510	74	26	foreign	foreign	ADJ
ajssms-510	74	27	direct	direct	ADJ
ajssms-510	74	28	investment	investment	NOUN
ajssms-510	74	29	to	to	ADP
ajssms-510	74	30	nigeria	nigeria	PROPN
ajssms-510	74	31	rose	rise	VERB
ajssms-510	74	32	to	to	ADP
ajssms-510	74	33	10.5	10.5	NUM
ajssms-510	74	34	percent	percent	NOUN
ajssms-510	74	35	,	,	PUNCT
ajssms-510	74	36	but	but	CCONJ
ajssms-510	74	37	declined	decline	VERB
ajssms-510	74	38	to	to	ADP
ajssms-510	74	39	5.4	5.4	NUM
ajssms-510	74	40	percent	percent	NOUN
ajssms-510	74	41	in	in	ADP
ajssms-510	74	42	2002	2002	NUM
ajssms-510	74	43	,	,	PUNCT
ajssms-510	74	44	and	and	CCONJ
ajssms-510	74	45	rose	rise	VERB
ajssms-510	74	46	again	again	ADV
ajssms-510	74	47	to	to	ADP
ajssms-510	74	48	8.1	8.1	NUM
ajssms-510	74	49	and	and	CCONJ
ajssms-510	74	50	9.9	9.9	NUM
ajssms-510	74	51	percent	percent	NOUN
ajssms-510	74	52	respectively	respectively	ADV
ajssms-510	74	53	in	in	ADP
ajssms-510	74	54	2004	2004	NUM
ajssms-510	74	55	and	and	CCONJ
ajssms-510	74	56	2007	2007	NUM
ajssms-510	74	57	(	(	PUNCT
ajssms-510	74	58	central	central	ADJ
ajssms-510	74	59	bank	bank	PROPN
ajssms-510	74	60	of	of	ADP
ajssms-510	74	61	nigeria	nigeria	PROPN
ajssms-510	74	62	statistical	statistical	ADJ
ajssms-510	74	63	bulletin	bulletin	NOUN
ajssms-510	74	64	,	,	PUNCT
ajssms-510	74	65	1995;2001;2007	1995;2001;2007	NUM
ajssms-510	74	66	)	)	PUNCT
ajssms-510	74	67	.	.	PUNCT
ajssms-510	75	1	the	the	DET
ajssms-510	75	2	trend	trend	NOUN
ajssms-510	75	3	shows	show	VERB
ajssms-510	75	4	that	that	SCONJ
ajssms-510	75	5	the	the	DET
ajssms-510	75	6	share	share	NOUN
ajssms-510	75	7	of	of	ADP
ajssms-510	75	8	the	the	DET
ajssms-510	75	9	non	non	ADJ
ajssms-510	75	10	-	-	ADJ
ajssms-510	75	11	oil	oil	ADJ
ajssms-510	75	12	sector	sector	NOUN
ajssms-510	75	13	from	from	ADP
ajssms-510	75	14	the	the	DET
ajssms-510	75	15	total	total	ADJ
ajssms-510	75	16	foreign	foreign	ADJ
ajssms-510	75	17	direct	direct	ADJ
ajssms-510	75	18	investment	investment	NOUN
ajssms-510	75	19	flow	flow	NOUN
ajssms-510	75	20	to	to	ADP
ajssms-510	75	21	nigeria	nigeria	PRON
ajssms-510	75	22	between	between	ADP
ajssms-510	75	23	1994	1994	NUM
ajssms-510	75	24	and	and	CCONJ
ajssms-510	75	25	2007	2007	NUM
ajssms-510	75	26	has	have	AUX
ajssms-510	75	27	continued	continue	VERB
ajssms-510	75	28	to	to	PART
ajssms-510	75	29	fluctuate	fluctuate	VERB
ajssms-510	75	30	.	.	PUNCT
ajssms-510	76	1	this	this	PRON
ajssms-510	76	2	is	be	AUX
ajssms-510	76	3	what	what	PRON
ajssms-510	76	4	raised	raise	VERB
ajssms-510	76	5	the	the	DET
ajssms-510	76	6	concern	concern	NOUN
ajssms-510	76	7	in	in	ADP
ajssms-510	76	8	the	the	DET
ajssms-510	76	9	minds	mind	NOUN
ajssms-510	76	10	of	of	ADP
ajssms-510	76	11	people	people	NOUN
ajssms-510	76	12	on	on	ADP
ajssms-510	76	13	whether	whether	SCONJ
ajssms-510	76	14	the	the	DET
ajssms-510	76	15	incentives	incentive	NOUN
ajssms-510	76	16	are	be	AUX
ajssms-510	76	17	really	really	ADV
ajssms-510	76	18	on	on	ADP
ajssms-510	76	19	track	track	NOUN
ajssms-510	76	20	.	.	PUNCT
ajssms-510	77	1	asian	asian	ADJ
ajssms-510	77	2	journal	journal	NOUN
ajssms-510	77	3	of	of	ADP
ajssms-510	77	4	social	social	ADJ
ajssms-510	77	5	sciences	sciences	PROPN
ajssms-510	77	6	and	and	CCONJ
ajssms-510	77	7	management	management	NOUN
ajssms-510	77	8	studies	study	NOUN
ajssms-510	77	9	,	,	PUNCT
ajssms-510	77	10	2017	2017	NUM
ajssms-510	77	11	,	,	PUNCT
ajssms-510	77	12	4(1	4(1	NOUN
ajssms-510	77	13	):	):	PUNCT
ajssms-510	77	14	57	57	NUM
ajssms-510	77	15	-	-	SYM
ajssms-510	77	16	64	64	NUM
ajssms-510	77	17	59	59	NUM
ajssms-510	77	18	adepeju	adepeju	NOUN
ajssms-510	77	19	(	(	PUNCT
ajssms-510	77	20	2012	2012	NUM
ajssms-510	77	21	)	)	PUNCT
ajssms-510	77	22	investigated	investigate	VERB
ajssms-510	77	23	how	how	SCONJ
ajssms-510	77	24	the	the	DET
ajssms-510	77	25	tax	tax	NOUN
ajssms-510	77	26	incentives	incentive	NOUN
ajssms-510	77	27	introduced	introduce	VERB
ajssms-510	77	28	in	in	ADP
ajssms-510	77	29	nigeria	nigeria	PROPN
ajssms-510	77	30	have	have	AUX
ajssms-510	77	31	affected	affect	VERB
ajssms-510	77	32	the	the	DET
ajssms-510	77	33	flow	flow	NOUN
ajssms-510	77	34	of	of	ADP
ajssms-510	77	35	foreign	foreign	ADJ
ajssms-510	77	36	direct	direct	ADJ
ajssms-510	77	37	investment	investment	NOUN
ajssms-510	77	38	into	into	ADP
ajssms-510	77	39	the	the	DET
ajssms-510	77	40	oil	oil	NOUN
ajssms-510	77	41	sector	sector	NOUN
ajssms-510	77	42	of	of	ADP
ajssms-510	77	43	the	the	DET
ajssms-510	77	44	nigeria	nigeria	PROPN
ajssms-510	77	45	economy	economy	NOUN
ajssms-510	77	46	.	.	PUNCT
ajssms-510	78	1	his	his	PRON
ajssms-510	78	2	study	study	NOUN
ajssms-510	78	3	shows	show	VERB
ajssms-510	78	4	that	that	SCONJ
ajssms-510	78	5	tax	tax	NOUN
ajssms-510	78	6	incentive	incentive	NOUN
ajssms-510	78	7	has	have	VERB
ajssms-510	78	8	positive	positive	ADJ
ajssms-510	78	9	effect	effect	NOUN
ajssms-510	78	10	on	on	ADP
ajssms-510	78	11	the	the	DET
ajssms-510	78	12	flow	flow	NOUN
ajssms-510	78	13	of	of	ADP
ajssms-510	78	14	foreign	foreign	ADJ
ajssms-510	78	15	direct	direct	ADJ
ajssms-510	78	16	investment	investment	NOUN
ajssms-510	78	17	to	to	ADP
ajssms-510	78	18	the	the	DET
ajssms-510	78	19	oil	oil	NOUN
ajssms-510	78	20	sector	sector	NOUN
ajssms-510	78	21	.	.	PUNCT
ajssms-510	79	1	in	in	ADP
ajssms-510	79	2	a	a	DET
ajssms-510	79	3	similar	similar	ADJ
ajssms-510	79	4	manner	manner	NOUN
ajssms-510	79	5	,	,	PUNCT
ajssms-510	79	6	saidu	saidu	ADJ
ajssms-510	79	7	(	(	PUNCT
ajssms-510	79	8	2015	2015	NUM
ajssms-510	79	9	)	)	PUNCT
ajssms-510	79	10	carried	carry	VERB
ajssms-510	79	11	out	out	ADP
ajssms-510	79	12	a	a	DET
ajssms-510	79	13	study	study	NOUN
ajssms-510	79	14	on	on	ADP
ajssms-510	79	15	the	the	DET
ajssms-510	79	16	effect	effect	NOUN
ajssms-510	79	17	of	of	ADP
ajssms-510	79	18	corporate	corporate	ADJ
ajssms-510	79	19	taxation	taxation	NOUN
ajssms-510	79	20	on	on	ADP
ajssms-510	79	21	foreign	foreign	ADJ
ajssms-510	79	22	direct	direct	ADJ
ajssms-510	79	23	investment	investment	NOUN
ajssms-510	79	24	in	in	ADP
ajssms-510	79	25	nigeria	nigeria	PROPN
ajssms-510	79	26	.	.	PUNCT
ajssms-510	80	1	his	his	PRON
ajssms-510	80	2	result	result	NOUN
ajssms-510	80	3	shows	show	VERB
ajssms-510	80	4	that	that	SCONJ
ajssms-510	80	5	higher	high	ADJ
ajssms-510	80	6	corporate	corporate	ADJ
ajssms-510	80	7	tax	tax	NOUN
ajssms-510	80	8	will	will	AUX
ajssms-510	80	9	reduce	reduce	VERB
ajssms-510	80	10	the	the	DET
ajssms-510	80	11	flow	flow	NOUN
ajssms-510	80	12	of	of	ADP
ajssms-510	80	13	foreign	foreign	ADJ
ajssms-510	80	14	direct	direct	ADJ
ajssms-510	80	15	investment	investment	NOUN
ajssms-510	80	16	into	into	ADP
ajssms-510	80	17	nigeria	nigeria	PROPN
ajssms-510	80	18	.	.	PUNCT
ajssms-510	81	1	the	the	DET
ajssms-510	81	2	present	present	ADJ
ajssms-510	81	3	study	study	NOUN
ajssms-510	81	4	is	be	AUX
ajssms-510	81	5	however	however	ADV
ajssms-510	81	6	different	different	ADJ
ajssms-510	81	7	from	from	ADP
ajssms-510	81	8	the	the	DET
ajssms-510	81	9	two	two	NUM
ajssms-510	81	10	studies	study	NOUN
ajssms-510	81	11	both	both	CCONJ
ajssms-510	81	12	in	in	ADP
ajssms-510	81	13	content	content	NOUN
ajssms-510	81	14	and	and	CCONJ
ajssms-510	81	15	methodology	methodology	NOUN
ajssms-510	81	16	.	.	PUNCT
ajssms-510	82	1	in	in	ADP
ajssms-510	82	2	content	content	NOUN
ajssms-510	82	3	in	in	ADP
ajssms-510	82	4	the	the	DET
ajssms-510	82	5	sense	sense	NOUN
ajssms-510	82	6	that	that	SCONJ
ajssms-510	82	7	the	the	DET
ajssms-510	82	8	present	present	ADJ
ajssms-510	82	9	study	study	NOUN
ajssms-510	82	10	is	be	AUX
ajssms-510	82	11	directed	direct	VERB
ajssms-510	82	12	to	to	ADP
ajssms-510	82	13	the	the	DET
ajssms-510	82	14	non	non	ADJ
ajssms-510	82	15	-	-	ADJ
ajssms-510	82	16	oil	oil	ADJ
ajssms-510	82	17	sector	sector	NOUN
ajssms-510	82	18	in	in	ADP
ajssms-510	82	19	line	line	NOUN
ajssms-510	82	20	with	with	ADP
ajssms-510	82	21	government	government	NOUN
ajssms-510	82	22	major	major	ADJ
ajssms-510	82	23	objective	objective	NOUN
ajssms-510	82	24	of	of	ADP
ajssms-510	82	25	introducing	introduce	VERB
ajssms-510	82	26	those	those	DET
ajssms-510	82	27	incentives	incentive	NOUN
ajssms-510	82	28	.	.	PUNCT
ajssms-510	83	1	methodology	methodology	NOUN
ajssms-510	83	2	in	in	ADP
ajssms-510	83	3	the	the	DET
ajssms-510	83	4	sense	sense	NOUN
ajssms-510	83	5	that	that	SCONJ
ajssms-510	83	6	none	none	NOUN
ajssms-510	83	7	of	of	ADP
ajssms-510	83	8	the	the	DET
ajssms-510	83	9	studies	study	NOUN
ajssms-510	83	10	evaluated	evaluate	VERB
ajssms-510	83	11	the	the	DET
ajssms-510	83	12	effect	effect	NOUN
ajssms-510	83	13	of	of	ADP
ajssms-510	83	14	the	the	DET
ajssms-510	83	15	tax	tax	NOUN
ajssms-510	83	16	policy	policy	NOUN
ajssms-510	83	17	changes	change	NOUN
ajssms-510	83	18	on	on	ADP
ajssms-510	83	19	foreign	foreign	ADJ
ajssms-510	83	20	direct	direct	ADJ
ajssms-510	83	21	investment	investment	NOUN
ajssms-510	83	22	as	as	SCONJ
ajssms-510	83	23	expected	expect	VERB
ajssms-510	83	24	in	in	ADP
ajssms-510	83	25	a	a	DET
ajssms-510	83	26	research	research	NOUN
ajssms-510	83	27	like	like	ADP
ajssms-510	83	28	this	this	PRON
ajssms-510	83	29	.	.	PUNCT
ajssms-510	84	1	2	2	X
ajssms-510	84	2	.	.	X
ajssms-510	84	3	theoretical	theoretical	ADJ
ajssms-510	84	4	framework	framework	NOUN
ajssms-510	84	5	before	before	ADP
ajssms-510	84	6	the	the	DET
ajssms-510	84	7	twenty	twenty	NUM
ajssms-510	84	8	-	-	PUNCT
ajssms-510	84	9	first	first	ADJ
ajssms-510	84	10	century	century	NOUN
ajssms-510	84	11	,	,	PUNCT
ajssms-510	84	12	the	the	DET
ajssms-510	84	13	decision	decision	NOUN
ajssms-510	84	14	to	to	PART
ajssms-510	84	15	invest	invest	VERB
ajssms-510	84	16	outside	outside	ADP
ajssms-510	84	17	the	the	DET
ajssms-510	84	18	domestic	domestic	ADJ
ajssms-510	84	19	economy	economy	NOUN
ajssms-510	84	20	was	be	AUX
ajssms-510	84	21	explained	explain	VERB
ajssms-510	84	22	notably	notably	ADV
ajssms-510	84	23	on	on	ADP
ajssms-510	84	24	the	the	DET
ajssms-510	84	25	bases	basis	NOUN
ajssms-510	84	26	of	of	ADP
ajssms-510	84	27	differences	difference	NOUN
ajssms-510	84	28	in	in	ADP
ajssms-510	84	29	return	return	NOUN
ajssms-510	84	30	to	to	ADP
ajssms-510	84	31	capital	capital	NOUN
ajssms-510	84	32	in	in	ADP
ajssms-510	84	33	different	different	ADJ
ajssms-510	84	34	economies	economy	NOUN
ajssms-510	84	35	(	(	PUNCT
ajssms-510	84	36	capital	capital	NOUN
ajssms-510	84	37	theory	theory	NOUN
ajssms-510	84	38	)	)	PUNCT
ajssms-510	84	39	,	,	PUNCT
ajssms-510	84	40	trade	trade	NOUN
ajssms-510	84	41	protection	protection	NOUN
ajssms-510	84	42	(	(	PUNCT
ajssms-510	84	43	mundell	mundell	NOUN
ajssms-510	84	44	and	and	CCONJ
ajssms-510	84	45	the	the	DET
ajssms-510	84	46	heckscher	heckscher	NOUN
ajssms-510	84	47	-	-	PUNCT
ajssms-510	84	48	ohlin	ohlin	NOUN
ajssms-510	84	49	model	model	NOUN
ajssms-510	84	50	)	)	PUNCT
ajssms-510	84	51	,	,	PUNCT
ajssms-510	84	52	level	level	NOUN
ajssms-510	84	53	of	of	ADP
ajssms-510	84	54	risk	risk	NOUN
ajssms-510	84	55	attached	attach	VERB
ajssms-510	84	56	to	to	ADP
ajssms-510	84	57	investment	investment	NOUN
ajssms-510	84	58	(	(	PUNCT
ajssms-510	84	59	portfolio	portfolio	NOUN
ajssms-510	84	60	theory	theory	NOUN
ajssms-510	84	61	)	)	PUNCT
ajssms-510	84	62	,	,	PUNCT
ajssms-510	84	63	and	and	CCONJ
ajssms-510	84	64	changes	change	NOUN
ajssms-510	84	65	in	in	ADP
ajssms-510	84	66	factor	factor	NOUN
ajssms-510	84	67	intensity	intensity	NOUN
ajssms-510	84	68	caused	cause	VERB
ajssms-510	84	69	by	by	ADP
ajssms-510	84	70	technological	technological	ADJ
ajssms-510	84	71	innovation	innovation	NOUN
ajssms-510	84	72	and	and	CCONJ
ajssms-510	84	73	knowledge	knowledge	NOUN
ajssms-510	84	74	diffusion	diffusion	NOUN
ajssms-510	84	75	(	(	PUNCT
ajssms-510	84	76	product	product	NOUN
ajssms-510	84	77	cycle	cycle	NOUN
ajssms-510	84	78	theory	theory	NOUN
ajssms-510	84	79	)	)	PUNCT
ajssms-510	84	80	.	.	PUNCT
ajssms-510	85	1	the	the	DET
ajssms-510	85	2	capital	capital	NOUN
ajssms-510	85	3	theory	theory	NOUN
ajssms-510	85	4	argues	argue	VERB
ajssms-510	85	5	that	that	SCONJ
ajssms-510	85	6	investors	investor	NOUN
ajssms-510	85	7	are	be	AUX
ajssms-510	85	8	driven	drive	VERB
ajssms-510	85	9	at	at	ADP
ajssms-510	85	10	any	any	DET
ajssms-510	85	11	point	point	NOUN
ajssms-510	85	12	in	in	ADP
ajssms-510	85	13	time	time	NOUN
ajssms-510	85	14	by	by	ADP
ajssms-510	85	15	profit	profit	NOUN
ajssms-510	85	16	motives	motive	NOUN
ajssms-510	85	17	.	.	PUNCT
ajssms-510	86	1	being	be	AUX
ajssms-510	86	2	money	money	NOUN
ajssms-510	86	3	makers	maker	NOUN
ajssms-510	86	4	,	,	PUNCT
ajssms-510	86	5	investors	investor	NOUN
ajssms-510	86	6	are	be	AUX
ajssms-510	86	7	always	always	ADV
ajssms-510	86	8	looking	look	VERB
ajssms-510	86	9	for	for	ADP
ajssms-510	86	10	investment	investment	NOUN
ajssms-510	86	11	opportunities	opportunity	NOUN
ajssms-510	86	12	where	where	SCONJ
ajssms-510	86	13	the	the	DET
ajssms-510	86	14	return	return	NOUN
ajssms-510	86	15	to	to	ADP
ajssms-510	86	16	investment	investment	NOUN
ajssms-510	86	17	is	be	AUX
ajssms-510	86	18	higher	high	ADJ
ajssms-510	86	19	.	.	PUNCT
ajssms-510	87	1	as	as	ADP
ajssms-510	87	2	a	a	DET
ajssms-510	87	3	consequence	consequence	NOUN
ajssms-510	87	4	,	,	PUNCT
ajssms-510	87	5	an	an	DET
ajssms-510	87	6	economy	economy	NOUN
ajssms-510	87	7	will	will	AUX
ajssms-510	87	8	be	be	AUX
ajssms-510	87	9	a	a	DET
ajssms-510	87	10	destination	destination	NOUN
ajssms-510	87	11	point	point	NOUN
ajssms-510	87	12	for	for	ADP
ajssms-510	87	13	the	the	DET
ajssms-510	87	14	flow	flow	NOUN
ajssms-510	87	15	of	of	ADP
ajssms-510	87	16	foreign	foreign	ADJ
ajssms-510	87	17	resources	resource	NOUN
ajssms-510	87	18	if	if	SCONJ
ajssms-510	87	19	it	it	PRON
ajssms-510	87	20	offers	offer	VERB
ajssms-510	87	21	higher	high	ADJ
ajssms-510	87	22	return	return	NOUN
ajssms-510	87	23	to	to	ADP
ajssms-510	87	24	capital	capital	NOUN
ajssms-510	87	25	when	when	SCONJ
ajssms-510	87	26	compared	compare	VERB
ajssms-510	87	27	with	with	ADP
ajssms-510	87	28	other	other	ADJ
ajssms-510	87	29	economies	economy	NOUN
ajssms-510	87	30	competing	compete	VERB
ajssms-510	87	31	for	for	ADP
ajssms-510	87	32	the	the	DET
ajssms-510	87	33	same	same	ADJ
ajssms-510	87	34	scarce	scarce	ADJ
ajssms-510	87	35	resources	resource	NOUN
ajssms-510	87	36	.	.	PUNCT
ajssms-510	88	1	trade	trade	NOUN
ajssms-510	88	2	protection	protection	NOUN
ajssms-510	88	3	theory	theory	NOUN
ajssms-510	88	4	hints	hint	VERB
ajssms-510	88	5	that	that	SCONJ
ajssms-510	88	6	protective	protective	ADJ
ajssms-510	88	7	policy	policy	NOUN
ajssms-510	88	8	of	of	ADP
ajssms-510	88	9	countries	country	NOUN
ajssms-510	88	10	is	be	AUX
ajssms-510	88	11	a	a	DET
ajssms-510	88	12	strong	strong	ADJ
ajssms-510	88	13	factor	factor	NOUN
ajssms-510	88	14	which	which	PRON
ajssms-510	88	15	has	have	AUX
ajssms-510	88	16	influenced	influence	VERB
ajssms-510	88	17	the	the	DET
ajssms-510	88	18	flow	flow	NOUN
ajssms-510	88	19	of	of	ADP
ajssms-510	88	20	foreign	foreign	ADJ
ajssms-510	88	21	direct	direct	ADJ
ajssms-510	88	22	investment	investment	NOUN
ajssms-510	88	23	because	because	SCONJ
ajssms-510	88	24	relocation	relocation	NOUN
ajssms-510	88	25	is	be	AUX
ajssms-510	88	26	a	a	DET
ajssms-510	88	27	means	means	NOUN
ajssms-510	88	28	of	of	ADP
ajssms-510	88	29	indigenizing	indigenize	VERB
ajssms-510	88	30	production	production	NOUN
ajssms-510	88	31	.	.	PUNCT
ajssms-510	89	1	in	in	ADP
ajssms-510	89	2	this	this	DET
ajssms-510	89	3	regard	regard	NOUN
ajssms-510	89	4	,	,	PUNCT
ajssms-510	89	5	firms	firm	NOUN
ajssms-510	89	6	try	try	VERB
ajssms-510	89	7	to	to	PART
ajssms-510	89	8	take	take	VERB
ajssms-510	89	9	their	their	PRON
ajssms-510	89	10	investment	investment	NOUN
ajssms-510	89	11	to	to	ADP
ajssms-510	89	12	the	the	DET
ajssms-510	89	13	countries	country	NOUN
ajssms-510	89	14	where	where	SCONJ
ajssms-510	89	15	import	import	NOUN
ajssms-510	89	16	trade	trade	NOUN
ajssms-510	89	17	is	be	AUX
ajssms-510	89	18	more	more	ADV
ajssms-510	89	19	restricted	restrict	VERB
ajssms-510	89	20	.	.	PUNCT
ajssms-510	90	1	however	however	ADV
ajssms-510	90	2	,	,	PUNCT
ajssms-510	90	3	for	for	ADP
ajssms-510	90	4	the	the	DET
ajssms-510	90	5	portfolio	portfolio	NOUN
ajssms-510	90	6	theory	theory	NOUN
ajssms-510	90	7	,	,	PUNCT
ajssms-510	90	8	investment	investment	NOUN
ajssms-510	90	9	and	and	CCONJ
ajssms-510	90	10	risk	risk	NOUN
ajssms-510	90	11	go	go	VERB
ajssms-510	90	12	together	together	ADV
ajssms-510	90	13	and	and	CCONJ
ajssms-510	90	14	the	the	DET
ajssms-510	90	15	argument	argument	NOUN
ajssms-510	90	16	of	of	ADP
ajssms-510	90	17	the	the	DET
ajssms-510	90	18	portfolio	portfolio	NOUN
ajssms-510	90	19	theory	theory	NOUN
ajssms-510	90	20	is	be	AUX
ajssms-510	90	21	that	that	SCONJ
ajssms-510	90	22	the	the	DET
ajssms-510	90	23	level	level	NOUN
ajssms-510	90	24	of	of	ADP
ajssms-510	90	25	risk	risk	NOUN
ajssms-510	90	26	a	a	DET
ajssms-510	90	27	firm	firm	NOUN
ajssms-510	90	28	may	may	AUX
ajssms-510	90	29	encounter	encounter	VERB
ajssms-510	90	30	oversea	oversea	NOUN
ajssms-510	90	31	determines	determine	NOUN
ajssms-510	90	32	whether	whether	SCONJ
ajssms-510	90	33	it	it	PRON
ajssms-510	90	34	is	be	AUX
ajssms-510	90	35	worthwhile	worthwhile	ADJ
ajssms-510	90	36	to	to	PART
ajssms-510	90	37	invest	invest	VERB
ajssms-510	90	38	in	in	ADP
ajssms-510	90	39	a	a	DET
ajssms-510	90	40	particular	particular	ADJ
ajssms-510	90	41	country	country	NOUN
ajssms-510	90	42	.	.	PUNCT
ajssms-510	91	1	as	as	ADP
ajssms-510	91	2	risk	risk	NOUN
ajssms-510	91	3	averse	averse	ADJ
ajssms-510	91	4	,	,	PUNCT
ajssms-510	91	5	a	a	DET
ajssms-510	91	6	rational	rational	ADJ
ajssms-510	91	7	investor	investor	NOUN
ajssms-510	91	8	whether	whether	SCONJ
ajssms-510	91	9	as	as	ADP
ajssms-510	91	10	an	an	DET
ajssms-510	91	11	individual	individual	ADJ
ajssms-510	91	12	or	or	CCONJ
ajssms-510	91	13	corporate	corporate	ADJ
ajssms-510	91	14	entity	entity	NOUN
ajssms-510	91	15	will	will	AUX
ajssms-510	91	16	go	go	VERB
ajssms-510	91	17	beyond	beyond	ADP
ajssms-510	91	18	the	the	DET
ajssms-510	91	19	calculation	calculation	NOUN
ajssms-510	91	20	of	of	ADP
ajssms-510	91	21	rate	rate	NOUN
ajssms-510	91	22	of	of	ADP
ajssms-510	91	23	return	return	NOUN
ajssms-510	91	24	on	on	ADP
ajssms-510	91	25	investment	investment	NOUN
ajssms-510	91	26	to	to	ADP
ajssms-510	91	27	the	the	DET
ajssms-510	91	28	calculation	calculation	NOUN
ajssms-510	91	29	of	of	ADP
ajssms-510	91	30	risk	risk	NOUN
ajssms-510	91	31	that	that	PRON
ajssms-510	91	32	follow	follow	VERB
ajssms-510	91	33	such	such	ADJ
ajssms-510	91	34	return	return	NOUN
ajssms-510	91	35	.	.	PUNCT
ajssms-510	92	1	in	in	ADP
ajssms-510	92	2	that	that	DET
ajssms-510	92	3	case	case	NOUN
ajssms-510	92	4	,	,	PUNCT
ajssms-510	92	5	a	a	DET
ajssms-510	92	6	firm	firm	NOUN
ajssms-510	92	7	may	may	AUX
ajssms-510	92	8	not	not	PART
ajssms-510	92	9	likely	likely	ADV
ajssms-510	92	10	invest	invest	VERB
ajssms-510	92	11	in	in	ADP
ajssms-510	92	12	the	the	DET
ajssms-510	92	13	economy	economy	NOUN
ajssms-510	92	14	with	with	ADP
ajssms-510	92	15	high	high	ADJ
ajssms-510	92	16	return	return	NOUN
ajssms-510	92	17	to	to	ADP
ajssms-510	92	18	investment	investment	NOUN
ajssms-510	92	19	if	if	SCONJ
ajssms-510	92	20	the	the	DET
ajssms-510	92	21	risk	risk	NOUN
ajssms-510	92	22	on	on	ADP
ajssms-510	92	23	investment	investment	NOUN
ajssms-510	92	24	is	be	AUX
ajssms-510	92	25	equally	equally	ADV
ajssms-510	92	26	high	high	ADJ
ajssms-510	92	27	.	.	PUNCT
ajssms-510	92	28	.	.	PUNCT
ajssms-510	93	1	because	because	SCONJ
ajssms-510	93	2	of	of	ADP
ajssms-510	93	3	the	the	DET
ajssms-510	93	4	various	various	ADJ
ajssms-510	93	5	criticisms	criticism	NOUN
ajssms-510	93	6	which	which	PRON
ajssms-510	93	7	followed	follow	VERB
ajssms-510	93	8	the	the	DET
ajssms-510	93	9	theories	theory	NOUN
ajssms-510	93	10	discussed	discuss	VERB
ajssms-510	93	11	above	above	ADV
ajssms-510	93	12	,	,	PUNCT
ajssms-510	93	13	twenty	twenty	NUM
ajssms-510	93	14	-	-	PUNCT
ajssms-510	93	15	first	first	ADJ
ajssms-510	93	16	century	century	NOUN
ajssms-510	93	17	scholars	scholar	NOUN
ajssms-510	93	18	have	have	AUX
ajssms-510	93	19	found	find	VERB
ajssms-510	93	20	the	the	DET
ajssms-510	93	21	eclectic	eclectic	ADJ
ajssms-510	93	22	theory	theory	NOUN
ajssms-510	93	23	developed	develop	VERB
ajssms-510	93	24	by	by	ADP
ajssms-510	93	25	dunning	dun	VERB
ajssms-510	93	26	a	a	DET
ajssms-510	93	27	better	well	ADJ
ajssms-510	93	28	guide	guide	NOUN
ajssms-510	93	29	in	in	ADP
ajssms-510	93	30	what	what	PRON
ajssms-510	93	31	may	may	AUX
ajssms-510	93	32	be	be	AUX
ajssms-510	93	33	the	the	DET
ajssms-510	93	34	determinants	determinant	NOUN
ajssms-510	93	35	of	of	ADP
ajssms-510	93	36	foreign	foreign	ADJ
ajssms-510	93	37	direct	direct	ADJ
ajssms-510	93	38	investment	investment	NOUN
ajssms-510	93	39	.	.	PUNCT
ajssms-510	94	1	according	accord	VERB
ajssms-510	94	2	to	to	ADP
ajssms-510	94	3	the	the	DET
ajssms-510	94	4	eclectic	eclectic	ADJ
ajssms-510	94	5	theory	theory	NOUN
ajssms-510	94	6	,	,	PUNCT
ajssms-510	94	7	three	three	NUM
ajssms-510	94	8	important	important	ADJ
ajssms-510	94	9	factors	factor	NOUN
ajssms-510	94	10	drive	drive	VERB
ajssms-510	94	11	firms	firm	NOUN
ajssms-510	94	12	to	to	PART
ajssms-510	94	13	seek	seek	VERB
ajssms-510	94	14	for	for	ADP
ajssms-510	94	15	oversea	oversea	ADJ
ajssms-510	94	16	investment	investment	NOUN
ajssms-510	94	17	.	.	PUNCT
ajssms-510	95	1	they	they	PRON
ajssms-510	95	2	are	be	AUX
ajssms-510	95	3	(	(	PUNCT
ajssms-510	95	4	1	1	NUM
ajssms-510	95	5	)	)	PUNCT
ajssms-510	95	6	ownership	ownership	NOUN
ajssms-510	95	7	,	,	PUNCT
ajssms-510	95	8	(	(	PUNCT
ajssms-510	95	9	2	2	NUM
ajssms-510	95	10	)	)	PUNCT
ajssms-510	95	11	location	location	NOUN
ajssms-510	95	12	,	,	PUNCT
ajssms-510	95	13	and	and	CCONJ
ajssms-510	95	14	(	(	PUNCT
ajssms-510	95	15	3	3	X
ajssms-510	95	16	)	)	PUNCT
ajssms-510	95	17	internalization	internalization	NOUN
ajssms-510	95	18	,	,	PUNCT
ajssms-510	95	19	all	all	PRON
ajssms-510	95	20	together	together	ADV
ajssms-510	95	21	known	know	VERB
ajssms-510	95	22	as	as	ADP
ajssms-510	95	23	the	the	DET
ajssms-510	95	24	oli	oli	ADJ
ajssms-510	95	25	model	model	NOUN
ajssms-510	95	26	or	or	CCONJ
ajssms-510	95	27	paradigm	paradigm	NOUN
ajssms-510	95	28	.	.	PUNCT
ajssms-510	96	1	dunning‟s	dunning‟s	ADJ
ajssms-510	96	2	argument	argument	NOUN
ajssms-510	96	3	is	be	AUX
ajssms-510	96	4	that	that	SCONJ
ajssms-510	96	5	without	without	ADP
ajssms-510	96	6	any	any	PRON
ajssms-510	96	7	of	of	ADP
ajssms-510	96	8	the	the	DET
ajssms-510	96	9	above	above	ADJ
ajssms-510	96	10	advantages	advantage	NOUN
ajssms-510	96	11	,	,	PUNCT
ajssms-510	96	12	a	a	DET
ajssms-510	96	13	firm	firm	NOUN
ajssms-510	96	14	will	will	AUX
ajssms-510	96	15	rather	rather	ADV
ajssms-510	96	16	remain	remain	VERB
ajssms-510	96	17	in	in	ADP
ajssms-510	96	18	its	its	PRON
ajssms-510	96	19	home	home	NOUN
ajssms-510	96	20	country	country	NOUN
ajssms-510	96	21	than	than	SCONJ
ajssms-510	96	22	relocate	relocate	VERB
ajssms-510	96	23	its	its	PRON
ajssms-510	96	24	investment	investment	NOUN
ajssms-510	96	25	to	to	ADP
ajssms-510	96	26	another	another	DET
ajssms-510	96	27	country	country	NOUN
ajssms-510	96	28	.	.	PUNCT
ajssms-510	97	1	ownership	ownership	NOUN
ajssms-510	97	2	advantage	advantage	NOUN
ajssms-510	97	3	may	may	AUX
ajssms-510	97	4	come	come	VERB
ajssms-510	97	5	in	in	ADP
ajssms-510	97	6	the	the	DET
ajssms-510	97	7	form	form	NOUN
ajssms-510	97	8	of	of	ADP
ajssms-510	97	9	market	market	NOUN
ajssms-510	97	10	size	size	NOUN
ajssms-510	97	11	of	of	ADP
ajssms-510	97	12	the	the	DET
ajssms-510	97	13	host	host	NOUN
ajssms-510	97	14	country	country	NOUN
ajssms-510	97	15	and	and	CCONJ
ajssms-510	97	16	the	the	DET
ajssms-510	97	17	zeal	zeal	NOUN
ajssms-510	97	18	to	to	PART
ajssms-510	97	19	grow	grow	VERB
ajssms-510	97	20	will	will	AUX
ajssms-510	97	21	push	push	VERB
ajssms-510	97	22	a	a	DET
ajssms-510	97	23	firm	firm	NOUN
ajssms-510	97	24	to	to	PART
ajssms-510	97	25	take	take	VERB
ajssms-510	97	26	its	its	PRON
ajssms-510	97	27	investment	investment	NOUN
ajssms-510	97	28	to	to	ADP
ajssms-510	97	29	where	where	SCONJ
ajssms-510	97	30	the	the	DET
ajssms-510	97	31	market	market	NOUN
ajssms-510	97	32	is	be	AUX
ajssms-510	97	33	large	large	ADJ
ajssms-510	97	34	.	.	PUNCT
ajssms-510	98	1	more	more	ADV
ajssms-510	98	2	importantly	importantly	ADV
ajssms-510	98	3	,	,	PUNCT
ajssms-510	98	4	if	if	SCONJ
ajssms-510	98	5	the	the	DET
ajssms-510	98	6	firm	firm	NOUN
ajssms-510	98	7	is	be	AUX
ajssms-510	98	8	in	in	ADP
ajssms-510	98	9	a	a	DET
ajssms-510	98	10	monopolistic	monopolistic	ADJ
ajssms-510	98	11	competitive	competitive	ADJ
ajssms-510	98	12	market	market	NOUN
ajssms-510	98	13	in	in	ADP
ajssms-510	98	14	its	its	PRON
ajssms-510	98	15	home	home	NOUN
ajssms-510	98	16	country	country	NOUN
ajssms-510	98	17	,	,	PUNCT
ajssms-510	98	18	movement	movement	NOUN
ajssms-510	98	19	to	to	ADP
ajssms-510	98	20	a	a	DET
ajssms-510	98	21	new	new	ADJ
ajssms-510	98	22	country	country	NOUN
ajssms-510	98	23	is	be	AUX
ajssms-510	98	24	faster	fast	ADJ
ajssms-510	98	25	if	if	SCONJ
ajssms-510	98	26	it	it	PRON
ajssms-510	98	27	will	will	AUX
ajssms-510	98	28	find	find	VERB
ajssms-510	98	29	itself	itself	PRON
ajssms-510	98	30	in	in	ADP
ajssms-510	98	31	a	a	DET
ajssms-510	98	32	pure	pure	ADJ
ajssms-510	98	33	monopoly	monopoly	NOUN
ajssms-510	98	34	condition	condition	NOUN
ajssms-510	98	35	in	in	ADP
ajssms-510	98	36	another	another	DET
ajssms-510	98	37	country	country	NOUN
ajssms-510	98	38	.	.	PUNCT
ajssms-510	99	1	the	the	DET
ajssms-510	99	2	other	other	ADJ
ajssms-510	99	3	advantage	advantage	NOUN
ajssms-510	99	4	which	which	PRON
ajssms-510	99	5	may	may	AUX
ajssms-510	99	6	compel	compel	VERB
ajssms-510	99	7	a	a	DET
ajssms-510	99	8	firm	firm	NOUN
ajssms-510	99	9	to	to	PART
ajssms-510	99	10	invest	invest	VERB
ajssms-510	99	11	in	in	ADP
ajssms-510	99	12	another	another	DET
ajssms-510	99	13	country	country	NOUN
ajssms-510	99	14	is	be	AUX
ajssms-510	99	15	the	the	DET
ajssms-510	99	16	resource	resource	NOUN
ajssms-510	99	17	endowment	endowment	NOUN
ajssms-510	99	18	possessed	possess	VERB
ajssms-510	99	19	by	by	ADP
ajssms-510	99	20	the	the	DET
ajssms-510	99	21	foreign	foreign	ADJ
ajssms-510	99	22	country	country	NOUN
ajssms-510	99	23	which	which	PRON
ajssms-510	99	24	the	the	DET
ajssms-510	99	25	firm	firm	NOUN
ajssms-510	99	26	can	can	AUX
ajssms-510	99	27	use	use	VERB
ajssms-510	99	28	to	to	PART
ajssms-510	99	29	lower	lower	VERB
ajssms-510	99	30	its	its	PRON
ajssms-510	99	31	cost	cost	NOUN
ajssms-510	99	32	of	of	ADP
ajssms-510	99	33	production	production	NOUN
ajssms-510	99	34	,	,	PUNCT
ajssms-510	99	35	especially	especially	ADV
ajssms-510	99	36	when	when	SCONJ
ajssms-510	99	37	resources	resource	NOUN
ajssms-510	99	38	are	be	AUX
ajssms-510	99	39	less	less	ADV
ajssms-510	99	40	mobile	mobile	ADJ
ajssms-510	99	41	.	.	PUNCT
ajssms-510	100	1	finally	finally	ADV
ajssms-510	100	2	,	,	PUNCT
ajssms-510	100	3	by	by	ADP
ajssms-510	100	4	internalization	internalization	NOUN
ajssms-510	100	5	,	,	PUNCT
ajssms-510	100	6	the	the	DET
ajssms-510	100	7	firm	firm	NOUN
ajssms-510	100	8	can	can	AUX
ajssms-510	100	9	be	be	AUX
ajssms-510	100	10	more	more	ADV
ajssms-510	100	11	efficient	efficient	ADJ
ajssms-510	100	12	by	by	ADP
ajssms-510	100	13	relocating	relocate	VERB
ajssms-510	100	14	to	to	ADP
ajssms-510	100	15	another	another	DET
ajssms-510	100	16	country	country	NOUN
ajssms-510	100	17	because	because	SCONJ
ajssms-510	100	18	of	of	ADP
ajssms-510	100	19	its	its	PRON
ajssms-510	100	20	ability	ability	NOUN
ajssms-510	100	21	to	to	PART
ajssms-510	100	22	make	make	VERB
ajssms-510	100	23	good	good	ADJ
ajssms-510	100	24	use	use	NOUN
ajssms-510	100	25	of	of	ADP
ajssms-510	100	26	some	some	DET
ajssms-510	100	27	market	market	NOUN
ajssms-510	100	28	imperfection	imperfection	NOUN
ajssms-510	100	29	and	and	CCONJ
ajssms-510	100	30	market	market	NOUN
ajssms-510	100	31	failure	failure	NOUN
ajssms-510	100	32	to	to	ADP
ajssms-510	100	33	its	its	PRON
ajssms-510	100	34	advantage	advantage	NOUN
ajssms-510	100	35	.	.	PUNCT
ajssms-510	101	1	despite	despite	SCONJ
ajssms-510	101	2	the	the	DET
ajssms-510	101	3	growing	grow	VERB
ajssms-510	101	4	popularity	popularity	NOUN
ajssms-510	101	5	of	of	ADP
ajssms-510	101	6	the	the	DET
ajssms-510	101	7	eclectic	eclectic	ADJ
ajssms-510	101	8	theory	theory	NOUN
ajssms-510	101	9	today	today	NOUN
ajssms-510	101	10	,	,	PUNCT
ajssms-510	101	11	the	the	DET
ajssms-510	101	12	capital	capital	NOUN
ajssms-510	101	13	theory	theory	NOUN
ajssms-510	101	14	is	be	AUX
ajssms-510	101	15	still	still	ADV
ajssms-510	101	16	relevant	relevant	ADJ
ajssms-510	101	17	in	in	ADP
ajssms-510	101	18	the	the	DET
ajssms-510	101	19	decision	decision	NOUN
ajssms-510	101	20	of	of	ADP
ajssms-510	101	21	firms	firm	NOUN
ajssms-510	101	22	to	to	PART
ajssms-510	101	23	seek	seek	VERB
ajssms-510	101	24	for	for	ADP
ajssms-510	101	25	oversea	oversea	ADJ
ajssms-510	101	26	investment	investment	NOUN
ajssms-510	101	27	.	.	PUNCT
ajssms-510	102	1	this	this	PRON
ajssms-510	102	2	is	be	AUX
ajssms-510	102	3	because	because	SCONJ
ajssms-510	102	4	no	no	ADV
ajssms-510	102	5	matter	matter	ADV
ajssms-510	102	6	what	what	PRON
ajssms-510	102	7	happens	happen	VERB
ajssms-510	102	8	,	,	PUNCT
ajssms-510	102	9	the	the	DET
ajssms-510	102	10	main	main	ADJ
ajssms-510	102	11	objective	objective	NOUN
ajssms-510	102	12	of	of	ADP
ajssms-510	102	13	the	the	DET
ajssms-510	102	14	business	business	NOUN
ajssms-510	102	15	firm	firm	NOUN
ajssms-510	102	16	is	be	AUX
ajssms-510	102	17	to	to	PART
ajssms-510	102	18	make	make	VERB
ajssms-510	102	19	profit	profit	NOUN
ajssms-510	102	20	.	.	PUNCT
ajssms-510	103	1	tax	tax	NOUN
ajssms-510	103	2	incentive	incentive	NOUN
ajssms-510	103	3	falls	fall	VERB
ajssms-510	103	4	within	within	ADP
ajssms-510	103	5	the	the	DET
ajssms-510	103	6	framework	framework	NOUN
ajssms-510	103	7	of	of	ADP
ajssms-510	103	8	capital	capital	NOUN
ajssms-510	103	9	theory	theory	NOUN
ajssms-510	103	10	because	because	SCONJ
ajssms-510	103	11	it	it	PRON
ajssms-510	103	12	affects	affect	VERB
ajssms-510	103	13	the	the	DET
ajssms-510	103	14	rate	rate	NOUN
ajssms-510	103	15	of	of	ADP
ajssms-510	103	16	return	return	NOUN
ajssms-510	103	17	on	on	ADP
ajssms-510	103	18	investment	investment	NOUN
ajssms-510	103	19	.	.	PUNCT
ajssms-510	104	1	higher	high	ADJ
ajssms-510	104	2	tax	tax	NOUN
ajssms-510	104	3	rate	rate	NOUN
ajssms-510	104	4	reduces	reduce	VERB
ajssms-510	104	5	the	the	DET
ajssms-510	104	6	net	net	ADJ
ajssms-510	104	7	income	income	NOUN
ajssms-510	104	8	of	of	ADP
ajssms-510	104	9	the	the	DET
ajssms-510	104	10	firm	firm	NOUN
ajssms-510	104	11	and	and	CCONJ
ajssms-510	104	12	firm	firm	NOUN
ajssms-510	104	13	will	will	AUX
ajssms-510	104	14	likely	likely	ADV
ajssms-510	104	15	invest	invest	VERB
ajssms-510	104	16	in	in	ADP
ajssms-510	104	17	the	the	DET
ajssms-510	104	18	environment	environment	NOUN
ajssms-510	104	19	with	with	ADP
ajssms-510	104	20	friendly	friendly	ADJ
ajssms-510	104	21	tax	tax	NOUN
ajssms-510	104	22	policy	policy	NOUN
ajssms-510	104	23	.	.	PUNCT
ajssms-510	105	1	favourable	favourable	ADJ
ajssms-510	105	2	tax	tax	NOUN
ajssms-510	105	3	policy	policy	NOUN
ajssms-510	105	4	will	will	AUX
ajssms-510	105	5	have	have	VERB
ajssms-510	105	6	positive	positive	ADJ
ajssms-510	105	7	effect	effect	NOUN
ajssms-510	105	8	on	on	ADP
ajssms-510	105	9	the	the	DET
ajssms-510	105	10	flow	flow	NOUN
ajssms-510	105	11	of	of	ADP
ajssms-510	105	12	foreign	foreign	ADJ
ajssms-510	105	13	direct	direct	ADJ
ajssms-510	105	14	investment	investment	NOUN
ajssms-510	105	15	into	into	ADP
ajssms-510	105	16	a	a	DET
ajssms-510	105	17	country	country	NOUN
ajssms-510	105	18	.	.	PUNCT
ajssms-510	106	1	this	this	PRON
ajssms-510	106	2	underscores	underscore	VERB
ajssms-510	106	3	the	the	DET
ajssms-510	106	4	recent	recent	ADJ
ajssms-510	106	5	aggressive	aggressive	ADJ
ajssms-510	106	6	use	use	NOUN
ajssms-510	106	7	of	of	ADP
ajssms-510	106	8	tax	tax	NOUN
ajssms-510	106	9	incentives	incentive	NOUN
ajssms-510	106	10	to	to	PART
ajssms-510	106	11	drive	drive	VERB
ajssms-510	106	12	foreign	foreign	ADJ
ajssms-510	106	13	investment	investment	NOUN
ajssms-510	106	14	by	by	ADP
ajssms-510	106	15	majority	majority	NOUN
ajssms-510	106	16	of	of	ADP
ajssms-510	106	17	the	the	DET
ajssms-510	106	18	developing	develop	VERB
ajssms-510	106	19	countries	country	NOUN
ajssms-510	106	20	.	.	PUNCT
ajssms-510	107	1	3	3	X
ajssms-510	107	2	.	.	X
ajssms-510	107	3	review	review	NOUN
ajssms-510	107	4	of	of	ADP
ajssms-510	107	5	related	related	ADJ
ajssms-510	107	6	literature	literature	NOUN
ajssms-510	107	7	foreign	foreign	ADJ
ajssms-510	107	8	direct	direct	ADJ
ajssms-510	107	9	investment	investment	NOUN
ajssms-510	107	10	has	have	AUX
ajssms-510	107	11	been	be	AUX
ajssms-510	107	12	defined	define	VERB
ajssms-510	107	13	in	in	ADP
ajssms-510	107	14	different	different	ADJ
ajssms-510	107	15	ways	way	NOUN
ajssms-510	107	16	by	by	ADP
ajssms-510	107	17	scholars	scholar	NOUN
ajssms-510	107	18	of	of	ADP
ajssms-510	107	19	international	international	ADJ
ajssms-510	107	20	economics	economic	NOUN
ajssms-510	107	21	.	.	PUNCT
ajssms-510	108	1	pettinger	pettinger	NOUN
ajssms-510	108	2	(	(	PUNCT
ajssms-510	108	3	2012	2012	NUM
ajssms-510	108	4	)	)	PUNCT
ajssms-510	108	5	sees	see	VERB
ajssms-510	108	6	foreign	foreign	ADJ
ajssms-510	108	7	direct	direct	ADJ
ajssms-510	108	8	investment	investment	NOUN
ajssms-510	108	9	as	as	ADP
ajssms-510	108	10	a	a	DET
ajssms-510	108	11	movement	movement	NOUN
ajssms-510	108	12	of	of	ADP
ajssms-510	108	13	capital	capital	NOUN
ajssms-510	108	14	from	from	ADP
ajssms-510	108	15	one	one	NUM
ajssms-510	108	16	country	country	NOUN
ajssms-510	108	17	(	(	PUNCT
ajssms-510	108	18	known	know	VERB
ajssms-510	108	19	as	as	ADP
ajssms-510	108	20	origin	origin	NOUN
ajssms-510	108	21	)	)	PUNCT
ajssms-510	108	22	to	to	ADP
ajssms-510	108	23	another	another	DET
ajssms-510	108	24	country	country	NOUN
ajssms-510	108	25	(	(	PUNCT
ajssms-510	108	26	known	know	VERB
ajssms-510	108	27	as	as	ADP
ajssms-510	108	28	host	host	NOUN
ajssms-510	108	29	)	)	PUNCT
ajssms-510	108	30	which	which	PRON
ajssms-510	108	31	is	be	AUX
ajssms-510	108	32	meant	mean	VERB
ajssms-510	108	33	to	to	PART
ajssms-510	108	34	acquire	acquire	VERB
ajssms-510	108	35	physical	physical	ADJ
ajssms-510	108	36	capital	capital	NOUN
ajssms-510	108	37	such	such	ADJ
ajssms-510	108	38	as	as	ADP
ajssms-510	108	39	factories	factory	NOUN
ajssms-510	108	40	or	or	CCONJ
ajssms-510	108	41	machines	machine	NOUN
ajssms-510	108	42	.	.	PUNCT
ajssms-510	109	1	the	the	DET
ajssms-510	109	2	acquisition	acquisition	NOUN
ajssms-510	109	3	must	must	AUX
ajssms-510	109	4	be	be	AUX
ajssms-510	109	5	a	a	DET
ajssms-510	109	6	lasting	lasting	ADJ
ajssms-510	109	7	interest	interest	NOUN
ajssms-510	109	8	which	which	PRON
ajssms-510	109	9	involves	involve	VERB
ajssms-510	109	10	control	control	NOUN
ajssms-510	109	11	of	of	ADP
ajssms-510	109	12	at	at	ADV
ajssms-510	109	13	least	least	ADV
ajssms-510	109	14	10	10	NUM
ajssms-510	109	15	%	%	NOUN
ajssms-510	109	16	share	share	NOUN
ajssms-510	109	17	or	or	CCONJ
ajssms-510	109	18	vote	vote	NOUN
ajssms-510	109	19	of	of	ADP
ajssms-510	109	20	an	an	DET
ajssms-510	109	21	enterprise	enterprise	NOUN
ajssms-510	109	22	doing	do	VERB
ajssms-510	109	23	business	business	NOUN
ajssms-510	109	24	outside	outside	ADP
ajssms-510	109	25	the	the	DET
ajssms-510	109	26	investor‟s	investor‟s	PROPN
ajssms-510	109	27	home	home	NOUN
ajssms-510	109	28	country	country	NOUN
ajssms-510	109	29	.	.	PUNCT
ajssms-510	110	1	mwilima	mwilima	PROPN
ajssms-510	110	2	(	(	PUNCT
ajssms-510	110	3	2003	2003	NUM
ajssms-510	110	4	)	)	PUNCT
ajssms-510	110	5	clearly	clearly	ADV
ajssms-510	110	6	states	state	VERB
ajssms-510	110	7	that	that	SCONJ
ajssms-510	110	8	for	for	SCONJ
ajssms-510	110	9	a	a	DET
ajssms-510	110	10	foreign	foreign	ADJ
ajssms-510	110	11	investment	investment	NOUN
ajssms-510	110	12	to	to	PART
ajssms-510	110	13	be	be	AUX
ajssms-510	110	14	defined	define	VERB
ajssms-510	110	15	as	as	ADP
ajssms-510	110	16	direct	direct	ADJ
ajssms-510	110	17	,	,	PUNCT
ajssms-510	110	18	an	an	DET
ajssms-510	110	19	individual	individual	NOUN
ajssms-510	110	20	or	or	CCONJ
ajssms-510	110	21	entity	entity	NOUN
ajssms-510	110	22	must	must	AUX
ajssms-510	110	23	make	make	VERB
ajssms-510	110	24	a	a	DET
ajssms-510	110	25	lasting	last	VERB
ajssms-510	110	26	interest	interest	NOUN
ajssms-510	110	27	in	in	ADP
ajssms-510	110	28	the	the	DET
ajssms-510	110	29	management	management	NOUN
ajssms-510	110	30	of	of	ADP
ajssms-510	110	31	an	an	DET
ajssms-510	110	32	enterprise	enterprise	NOUN
ajssms-510	110	33	doing	do	VERB
ajssms-510	110	34	business	business	NOUN
ajssms-510	110	35	in	in	ADP
ajssms-510	110	36	a	a	DET
ajssms-510	110	37	foreign	foreign	ADJ
ajssms-510	110	38	country	country	NOUN
ajssms-510	110	39	which	which	PRON
ajssms-510	110	40	must	must	AUX
ajssms-510	110	41	include	include	VERB
ajssms-510	110	42	having	have	VERB
ajssms-510	110	43	at	at	ADV
ajssms-510	110	44	least	least	ADV
ajssms-510	110	45	10	10	NUM
ajssms-510	110	46	%	%	NOUN
ajssms-510	110	47	voting	voting	NOUN
ajssms-510	110	48	stock	stock	NOUN
ajssms-510	110	49	and	and	CCONJ
ajssms-510	110	50	equity	equity	NOUN
ajssms-510	110	51	share	share	NOUN
ajssms-510	110	52	in	in	ADP
ajssms-510	110	53	that	that	DET
ajssms-510	110	54	enterprise	enterprise	NOUN
ajssms-510	110	55	.	.	PUNCT
ajssms-510	111	1	organisation	organisation	NOUN
ajssms-510	111	2	for	for	ADP
ajssms-510	111	3	economic	economic	ADJ
ajssms-510	111	4	co	co	NOUN
ajssms-510	111	5	-	-	NOUN
ajssms-510	111	6	operation	operation	NOUN
ajssms-510	111	7	and	and	CCONJ
ajssms-510	111	8	development	development	NOUN
ajssms-510	111	9	(	(	PUNCT
ajssms-510	111	10	oecd	oecd	PROPN
ajssms-510	111	11	)	)	PUNCT
ajssms-510	111	12	(	(	PUNCT
ajssms-510	111	13	2008	2008	NUM
ajssms-510	111	14	)	)	PUNCT
ajssms-510	112	1	in	in	ADP
ajssms-510	112	2	the	the	DET
ajssms-510	112	3	same	same	ADJ
ajssms-510	112	4	way	way	NOUN
ajssms-510	112	5	sees	see	VERB
ajssms-510	112	6	foreign	foreign	ADJ
ajssms-510	112	7	direct	direct	ADJ
ajssms-510	112	8	investment	investment	NOUN
ajssms-510	112	9	as	as	ADP
ajssms-510	112	10	an	an	DET
ajssms-510	112	11	investment	investment	NOUN
ajssms-510	112	12	interest	interest	NOUN
ajssms-510	112	13	made	make	VERB
ajssms-510	112	14	by	by	ADP
ajssms-510	112	15	a	a	DET
ajssms-510	112	16	citizen	citizen	NOUN
ajssms-510	112	17	of	of	ADP
ajssms-510	112	18	a	a	DET
ajssms-510	112	19	country	country	NOUN
ajssms-510	112	20	in	in	ADP
ajssms-510	112	21	another	another	DET
ajssms-510	112	22	country	country	NOUN
ajssms-510	112	23	which	which	PRON
ajssms-510	112	24	gives	give	VERB
ajssms-510	112	25	him	he	PRON
ajssms-510	112	26	10	10	NUM
ajssms-510	112	27	%	%	NOUN
ajssms-510	112	28	voting	voting	NOUN
ajssms-510	112	29	right	right	ADV
ajssms-510	112	30	in	in	ADP
ajssms-510	112	31	an	an	DET
ajssms-510	112	32	enterprise	enterprise	NOUN
ajssms-510	112	33	doing	do	VERB
ajssms-510	112	34	business	business	NOUN
ajssms-510	112	35	in	in	ADP
ajssms-510	112	36	a	a	DET
ajssms-510	112	37	country	country	NOUN
ajssms-510	112	38	other	other	ADJ
ajssms-510	112	39	than	than	ADP
ajssms-510	112	40	his	his	PRON
ajssms-510	112	41	own	own	ADJ
ajssms-510	112	42	.	.	PUNCT
ajssms-510	113	1	denisia	denisia	NOUN
ajssms-510	113	2	(	(	PUNCT
ajssms-510	113	3	2010	2010	NUM
ajssms-510	113	4	)	)	PUNCT
ajssms-510	113	5	equally	equally	ADV
ajssms-510	113	6	saw	see	VERB
ajssms-510	113	7	foreign	foreign	ADJ
ajssms-510	113	8	direct	direct	ADJ
ajssms-510	113	9	investment	investment	NOUN
ajssms-510	113	10	as	as	ADP
ajssms-510	113	11	not	not	PART
ajssms-510	113	12	less	less	ADJ
ajssms-510	113	13	than	than	ADP
ajssms-510	113	14	10	10	NUM
ajssms-510	113	15	%	%	NOUN
ajssms-510	113	16	holding	holding	NOUN
ajssms-510	113	17	of	of	ADP
ajssms-510	113	18	a	a	DET
ajssms-510	113	19	firm‟s	firm‟s	NOUN
ajssms-510	113	20	equity	equity	NOUN
ajssms-510	113	21	by	by	ADP
ajssms-510	113	22	an	an	DET
ajssms-510	113	23	individual	individual	NOUN
ajssms-510	113	24	outside	outside	ADP
ajssms-510	113	25	his	his	PRON
ajssms-510	113	26	home	home	NOUN
ajssms-510	113	27	country	country	NOUN
ajssms-510	113	28	.	.	PUNCT
ajssms-510	114	1	in	in	ADP
ajssms-510	114	2	all	all	DET
ajssms-510	114	3	the	the	DET
ajssms-510	114	4	above	above	ADJ
ajssms-510	114	5	definitions	definition	NOUN
ajssms-510	114	6	,	,	PUNCT
ajssms-510	114	7	one	one	PRON
ajssms-510	114	8	will	will	AUX
ajssms-510	114	9	deduce	deduce	VERB
ajssms-510	114	10	that	that	SCONJ
ajssms-510	114	11	foreign	foreign	ADJ
ajssms-510	114	12	direct	direct	ADJ
ajssms-510	114	13	investment	investment	NOUN
ajssms-510	114	14	entails	entail	VERB
ajssms-510	114	15	a	a	DET
ajssms-510	114	16	non	non	ADJ
ajssms-510	114	17	-	-	ADJ
ajssms-510	114	18	national	national	ADJ
ajssms-510	114	19	purchasing	purchasing	NOUN
ajssms-510	114	20	a	a	DET
ajssms-510	114	21	new	new	ADJ
ajssms-510	114	22	capital	capital	NOUN
ajssms-510	114	23	in	in	ADP
ajssms-510	114	24	a	a	DET
ajssms-510	114	25	firm	firm	NOUN
ajssms-510	114	26	outside	outside	ADP
ajssms-510	114	27	his	his	PRON
ajssms-510	114	28	home	home	NOUN
ajssms-510	114	29	economy	economy	NOUN
ajssms-510	114	30	.	.	PUNCT
ajssms-510	115	1	at	at	ADP
ajssms-510	115	2	least	least	ADJ
ajssms-510	115	3	,	,	PUNCT
ajssms-510	115	4	the	the	DET
ajssms-510	115	5	investor	investor	NOUN
ajssms-510	115	6	must	must	AUX
ajssms-510	115	7	have	have	VERB
ajssms-510	115	8	10	10	NUM
ajssms-510	115	9	%	%	NOUN
ajssms-510	115	10	shareholding	shareholding	NOUN
ajssms-510	115	11	or	or	CCONJ
ajssms-510	115	12	voting	voting	NOUN
ajssms-510	115	13	right	right	ADV
ajssms-510	115	14	in	in	ADP
ajssms-510	115	15	the	the	DET
ajssms-510	115	16	firm	firm	NOUN
ajssms-510	115	17	.	.	PUNCT
ajssms-510	116	1	although	although	SCONJ
ajssms-510	116	2	research	research	NOUN
ajssms-510	116	3	evidence	evidence	NOUN
ajssms-510	116	4	on	on	ADP
ajssms-510	116	5	the	the	DET
ajssms-510	116	6	effect	effect	NOUN
ajssms-510	116	7	of	of	ADP
ajssms-510	116	8	tax	tax	NOUN
ajssms-510	116	9	incentive	incentive	NOUN
ajssms-510	116	10	on	on	ADP
ajssms-510	116	11	the	the	DET
ajssms-510	116	12	inflow	inflow	NOUN
ajssms-510	116	13	of	of	ADP
ajssms-510	116	14	foreign	foreign	ADJ
ajssms-510	116	15	direct	direct	ADJ
ajssms-510	116	16	investment	investment	NOUN
ajssms-510	116	17	is	be	AUX
ajssms-510	116	18	scanty	scanty	ADJ
ajssms-510	116	19	in	in	ADP
ajssms-510	116	20	nigeria	nigeria	PROPN
ajssms-510	116	21	and	and	CCONJ
ajssms-510	116	22	some	some	DET
ajssms-510	116	23	other	other	ADJ
ajssms-510	116	24	sub	sub	ADJ
ajssms-510	116	25	-	-	ADJ
ajssms-510	116	26	saharan	saharan	ADJ
ajssms-510	116	27	africa	africa	PROPN
ajssms-510	116	28	,	,	PUNCT
ajssms-510	116	29	such	such	ADJ
ajssms-510	116	30	evidence	evidence	NOUN
ajssms-510	116	31	abounds	abound	VERB
ajssms-510	116	32	in	in	ADP
ajssms-510	116	33	europe	europe	PROPN
ajssms-510	116	34	,	,	PUNCT
ajssms-510	116	35	america	america	PROPN
ajssms-510	116	36	and	and	CCONJ
ajssms-510	116	37	asia	asia	PROPN
ajssms-510	116	38	.	.	PUNCT
ajssms-510	117	1	what	what	PRON
ajssms-510	117	2	has	have	AUX
ajssms-510	117	3	remained	remain	VERB
ajssms-510	117	4	clear	clear	ADJ
ajssms-510	117	5	from	from	ADP
ajssms-510	117	6	available	available	ADJ
ajssms-510	117	7	studies	study	NOUN
ajssms-510	117	8	is	be	AUX
ajssms-510	117	9	that	that	SCONJ
ajssms-510	117	10	results	result	NOUN
ajssms-510	117	11	are	be	AUX
ajssms-510	117	12	never	never	ADV
ajssms-510	117	13	the	the	DET
ajssms-510	117	14	same	same	ADJ
ajssms-510	117	15	across	across	ADP
ajssms-510	117	16	countries	country	NOUN
ajssms-510	117	17	.	.	PUNCT
ajssms-510	118	1	countries	country	NOUN
ajssms-510	118	2	encounter	encounter	VERB
ajssms-510	118	3	different	different	ADJ
ajssms-510	118	4	results	result	NOUN
ajssms-510	118	5	in	in	ADP
ajssms-510	118	6	the	the	DET
ajssms-510	118	7	use	use	NOUN
ajssms-510	118	8	of	of	ADP
ajssms-510	118	9	tax	tax	NOUN
ajssms-510	118	10	incentives	incentive	NOUN
ajssms-510	118	11	to	to	PART
ajssms-510	118	12	increase	increase	VERB
ajssms-510	118	13	inflow	inflow	NOUN
ajssms-510	118	14	of	of	ADP
ajssms-510	118	15	foreign	foreign	ADJ
ajssms-510	118	16	direct	direct	ADJ
ajssms-510	118	17	investment	investment	NOUN
ajssms-510	118	18	into	into	ADP
ajssms-510	118	19	their	their	PRON
ajssms-510	118	20	economies	economy	NOUN
ajssms-510	118	21	.	.	PUNCT
ajssms-510	119	1	for	for	ADP
ajssms-510	119	2	instance	instance	NOUN
ajssms-510	119	3	,	,	PUNCT
ajssms-510	119	4	cross	cross	ADJ
ajssms-510	119	5	-	-	ADJ
ajssms-510	119	6	country	country	ADJ
ajssms-510	119	7	study	study	NOUN
ajssms-510	119	8	done	do	VERB
ajssms-510	119	9	by	by	ADP
ajssms-510	119	10	klemm	klemm	NOUN
ajssms-510	119	11	and	and	CCONJ
ajssms-510	119	12	van	van	PROPN
ajssms-510	119	13	(	(	PUNCT
ajssms-510	119	14	2010	2010	NUM
ajssms-510	119	15	)	)	PUNCT
ajssms-510	119	16	suggests	suggest	VERB
ajssms-510	119	17	that	that	SCONJ
ajssms-510	119	18	tax	tax	NOUN
ajssms-510	119	19	incentives	incentive	NOUN
ajssms-510	119	20	have	have	VERB
ajssms-510	119	21	significant	significant	ADJ
ajssms-510	119	22	effect	effect	NOUN
ajssms-510	119	23	on	on	ADP
ajssms-510	119	24	the	the	DET
ajssms-510	119	25	flow	flow	NOUN
ajssms-510	119	26	of	of	ADP
ajssms-510	119	27	foreign	foreign	ADJ
ajssms-510	119	28	direct	direct	ADJ
ajssms-510	119	29	investments	investment	NOUN
ajssms-510	119	30	in	in	ADP
ajssms-510	119	31	latin	latin	PROPN
ajssms-510	119	32	america	america	PROPN
ajssms-510	119	33	and	and	CCONJ
ajssms-510	119	34	the	the	DET
ajssms-510	119	35	caribbean	caribbean	PROPN
ajssms-510	119	36	.	.	PUNCT
ajssms-510	120	1	for	for	ADP
ajssms-510	120	2	africa	africa	PROPN
ajssms-510	120	3	,	,	PUNCT
ajssms-510	120	4	their	their	PRON
ajssms-510	120	5	study	study	NOUN
ajssms-510	120	6	suggests	suggest	VERB
ajssms-510	120	7	that	that	SCONJ
ajssms-510	120	8	tax	tax	NOUN
ajssms-510	120	9	incentives	incentive	NOUN
ajssms-510	120	10	have	have	AUX
ajssms-510	120	11	not	not	PART
ajssms-510	120	12	been	be	AUX
ajssms-510	120	13	effective	effective	ADJ
ajssms-510	120	14	in	in	ADP
ajssms-510	120	15	this	this	DET
ajssms-510	120	16	regard	regard	NOUN
ajssms-510	120	17	.	.	PUNCT
ajssms-510	121	1	the	the	DET
ajssms-510	121	2	effect	effect	NOUN
ajssms-510	121	3	of	of	ADP
ajssms-510	121	4	tax	tax	NOUN
ajssms-510	121	5	incentives	incentive	NOUN
ajssms-510	121	6	on	on	ADP
ajssms-510	121	7	foreign	foreign	ADJ
ajssms-510	121	8	direct	direct	ADJ
ajssms-510	121	9	investment	investment	NOUN
ajssms-510	121	10	in	in	ADP
ajssms-510	121	11	africa	africa	PROPN
ajssms-510	121	12	is	be	AUX
ajssms-510	121	13	asian	asian	ADJ
ajssms-510	121	14	journal	journal	NOUN
ajssms-510	121	15	of	of	ADP
ajssms-510	121	16	social	social	ADJ
ajssms-510	121	17	sciences	sciences	PROPN
ajssms-510	121	18	and	and	CCONJ
ajssms-510	121	19	management	management	NOUN
ajssms-510	121	20	studies	study	NOUN
ajssms-510	121	21	,	,	PUNCT
ajssms-510	121	22	2017	2017	NUM
ajssms-510	121	23	,	,	PUNCT
ajssms-510	121	24	4(1	4(1	NOUN
ajssms-510	121	25	):	):	PUNCT
ajssms-510	121	26	57	57	NUM
ajssms-510	121	27	-	-	SYM
ajssms-510	121	28	64	64	NUM
ajssms-510	121	29	60	60	NUM
ajssms-510	121	30	similar	similar	ADJ
ajssms-510	121	31	to	to	ADP
ajssms-510	121	32	the	the	DET
ajssms-510	121	33	research	research	NOUN
ajssms-510	121	34	finding	finding	NOUN
ajssms-510	121	35	in	in	ADP
ajssms-510	121	36	post	post	ADJ
ajssms-510	121	37	-	-	ADJ
ajssms-510	121	38	communist	communist	ADJ
ajssms-510	121	39	countries	country	NOUN
ajssms-510	121	40	by	by	ADP
ajssms-510	121	41	beyer	beyer	PROPN
ajssms-510	121	42	(	(	PUNCT
ajssms-510	121	43	2002	2002	NUM
ajssms-510	121	44	)	)	PUNCT
ajssms-510	121	45	.	.	PUNCT
ajssms-510	122	1	the	the	DET
ajssms-510	122	2	study	study	NOUN
ajssms-510	122	3	by	by	ADP
ajssms-510	122	4	beyer	beyer	PROPN
ajssms-510	122	5	(	(	PUNCT
ajssms-510	122	6	2002	2002	NUM
ajssms-510	122	7	)	)	PUNCT
ajssms-510	122	8	reveals	reveal	VERB
ajssms-510	122	9	that	that	SCONJ
ajssms-510	122	10	tax	tax	NOUN
ajssms-510	122	11	incentives	incentive	NOUN
ajssms-510	122	12	have	have	AUX
ajssms-510	122	13	not	not	PART
ajssms-510	122	14	stimulated	stimulate	VERB
ajssms-510	122	15	the	the	DET
ajssms-510	122	16	inflow	inflow	NOUN
ajssms-510	122	17	of	of	ADP
ajssms-510	122	18	foreign	foreign	ADJ
ajssms-510	122	19	direct	direct	ADJ
ajssms-510	122	20	investment	investment	NOUN
ajssms-510	122	21	into	into	ADP
ajssms-510	122	22	the	the	DET
ajssms-510	122	23	post	post	ADJ
ajssms-510	122	24	-	-	ADJ
ajssms-510	122	25	communist	communist	ADJ
ajssms-510	122	26	countries	country	NOUN
ajssms-510	122	27	as	as	SCONJ
ajssms-510	122	28	expected	expect	VERB
ajssms-510	122	29	.	.	PUNCT
ajssms-510	123	1	other	other	ADJ
ajssms-510	123	2	research	research	NOUN
ajssms-510	123	3	evidences	evidence	NOUN
ajssms-510	123	4	that	that	PRON
ajssms-510	123	5	showed	show	VERB
ajssms-510	123	6	the	the	DET
ajssms-510	123	7	potency	potency	NOUN
ajssms-510	123	8	of	of	ADP
ajssms-510	123	9	tax	tax	NOUN
ajssms-510	123	10	incentive	incentive	NOUN
ajssms-510	123	11	to	to	PART
ajssms-510	123	12	induce	induce	VERB
ajssms-510	123	13	the	the	DET
ajssms-510	123	14	flow	flow	NOUN
ajssms-510	123	15	of	of	ADP
ajssms-510	123	16	foreign	foreign	ADJ
ajssms-510	123	17	direct	direct	ADJ
ajssms-510	123	18	investments	investment	NOUN
ajssms-510	123	19	include	include	VERB
ajssms-510	123	20	buettner	buettner	NOUN
ajssms-510	123	21	and	and	CCONJ
ajssms-510	123	22	ruf	ruf	NOUN
ajssms-510	123	23	(	(	PUNCT
ajssms-510	123	24	2005	2005	NUM
ajssms-510	123	25	)	)	PUNCT
ajssms-510	123	26	;	;	PUNCT
ajssms-510	123	27	tung	tung	NOUN
ajssms-510	123	28	and	and	CCONJ
ajssms-510	123	29	cho	cho	PROPN
ajssms-510	123	30	(	(	PUNCT
ajssms-510	123	31	2000	2000	NUM
ajssms-510	123	32	)	)	PUNCT
ajssms-510	123	33	;	;	PUNCT
ajssms-510	123	34	guo	guo	PROPN
ajssms-510	123	35	(	(	PUNCT
ajssms-510	123	36	2010	2010	NUM
ajssms-510	123	37	)	)	PUNCT
ajssms-510	123	38	and	and	CCONJ
ajssms-510	123	39	shah	shah	NOUN
ajssms-510	123	40	and	and	CCONJ
ajssms-510	123	41	slemrod	slemrod	NOUN
ajssms-510	123	42	(	(	PUNCT
ajssms-510	123	43	1990	1990	NUM
ajssms-510	123	44	)	)	PUNCT
ajssms-510	123	45	.	.	PUNCT
ajssms-510	124	1	research	research	NOUN
ajssms-510	124	2	evidences	evidence	NOUN
ajssms-510	124	3	from	from	ADP
ajssms-510	124	4	these	these	DET
ajssms-510	124	5	people	people	NOUN
ajssms-510	124	6	showed	show	VERB
ajssms-510	124	7	that	that	SCONJ
ajssms-510	124	8	tax	tax	NOUN
ajssms-510	124	9	incentives	incentive	NOUN
ajssms-510	124	10	increased	increase	VERB
ajssms-510	124	11	the	the	DET
ajssms-510	124	12	flow	flow	NOUN
ajssms-510	124	13	of	of	ADP
ajssms-510	124	14	foreign	foreign	ADJ
ajssms-510	124	15	direct	direct	ADJ
ajssms-510	124	16	investments	investment	NOUN
ajssms-510	124	17	in	in	ADP
ajssms-510	124	18	germany	germany	PROPN
ajssms-510	124	19	,	,	PUNCT
ajssms-510	124	20	china	china	PROPN
ajssms-510	124	21	and	and	CCONJ
ajssms-510	124	22	mexico	mexico	PROPN
ajssms-510	124	23	.	.	PUNCT
ajssms-510	125	1	in	in	ADP
ajssms-510	125	2	all	all	DET
ajssms-510	125	3	these	these	DET
ajssms-510	125	4	studies	study	NOUN
ajssms-510	125	5	,	,	PUNCT
ajssms-510	125	6	evidence	evidence	NOUN
ajssms-510	125	7	suggests	suggest	VERB
ajssms-510	125	8	that	that	SCONJ
ajssms-510	125	9	tax	tax	NOUN
ajssms-510	125	10	incentives	incentive	NOUN
ajssms-510	125	11	are	be	AUX
ajssms-510	125	12	important	important	ADJ
ajssms-510	125	13	tools	tool	NOUN
ajssms-510	125	14	to	to	PART
ajssms-510	125	15	use	use	VERB
ajssms-510	125	16	in	in	ADP
ajssms-510	125	17	inducing	induce	VERB
ajssms-510	125	18	the	the	DET
ajssms-510	125	19	flow	flow	NOUN
ajssms-510	125	20	of	of	ADP
ajssms-510	125	21	foreign	foreign	ADJ
ajssms-510	125	22	resources	resource	NOUN
ajssms-510	125	23	or	or	CCONJ
ajssms-510	125	24	to	to	PART
ajssms-510	125	25	increase	increase	VERB
ajssms-510	125	26	re	re	NOUN
ajssms-510	125	27	-	-	NOUN
ajssms-510	125	28	investment	investment	NOUN
ajssms-510	125	29	in	in	ADP
ajssms-510	125	30	the	the	DET
ajssms-510	125	31	host	host	NOUN
ajssms-510	125	32	country	country	NOUN
ajssms-510	125	33	by	by	ADP
ajssms-510	125	34	existing	exist	VERB
ajssms-510	125	35	firms	firm	NOUN
ajssms-510	125	36	.	.	PUNCT
ajssms-510	126	1	result	result	NOUN
ajssms-510	126	2	of	of	ADP
ajssms-510	126	3	the	the	DET
ajssms-510	126	4	other	other	ADJ
ajssms-510	126	5	study	study	NOUN
ajssms-510	126	6	in	in	ADP
ajssms-510	126	7	china	china	PROPN
ajssms-510	126	8	by	by	ADP
ajssms-510	126	9	lin	lin	PROPN
ajssms-510	126	10	and	and	CCONJ
ajssms-510	126	11	wang	wang	PROPN
ajssms-510	126	12	(	(	PUNCT
ajssms-510	126	13	2014	2014	NUM
ajssms-510	126	14	)	)	PUNCT
ajssms-510	126	15	was	be	AUX
ajssms-510	126	16	mixed	mixed	ADJ
ajssms-510	126	17	.	.	PUNCT
ajssms-510	127	1	in	in	ADP
ajssms-510	127	2	the	the	DET
ajssms-510	127	3	first	first	ADJ
ajssms-510	127	4	instance	instance	NOUN
ajssms-510	127	5	industry	industry	NOUN
ajssms-510	127	6	specific	specific	ADJ
ajssms-510	127	7	tax	tax	NOUN
ajssms-510	127	8	incentive	incentive	NOUN
ajssms-510	127	9	was	be	AUX
ajssms-510	127	10	attractive	attractive	ADJ
ajssms-510	127	11	to	to	ADP
ajssms-510	127	12	taiwanese	taiwanese	ADJ
ajssms-510	127	13	enterprises	enterprise	NOUN
ajssms-510	127	14	.	.	PUNCT
ajssms-510	128	1	unfortunate	unfortunate	ADJ
ajssms-510	128	2	,	,	PUNCT
ajssms-510	128	3	the	the	DET
ajssms-510	128	4	china‟s	china‟	VERB
ajssms-510	128	5	tax	tax	NOUN
ajssms-510	128	6	law	law	NOUN
ajssms-510	128	7	as	as	ADP
ajssms-510	128	8	a	a	DET
ajssms-510	128	9	whole	whole	NOUN
ajssms-510	128	10	did	do	AUX
ajssms-510	128	11	not	not	PART
ajssms-510	128	12	provide	provide	VERB
ajssms-510	128	13	incentive	incentive	NOUN
ajssms-510	128	14	for	for	ADP
ajssms-510	128	15	location	location	NOUN
ajssms-510	128	16	advantage	advantage	NOUN
ajssms-510	128	17	for	for	ADP
ajssms-510	128	18	taiwanese	taiwanese	ADJ
ajssms-510	128	19	enterprises	enterprise	NOUN
ajssms-510	128	20	.	.	PUNCT
ajssms-510	129	1	hence	hence	ADV
ajssms-510	129	2	,	,	PUNCT
ajssms-510	129	3	there	there	PRON
ajssms-510	129	4	was	be	VERB
ajssms-510	129	5	a	a	DET
ajssms-510	129	6	conflicting	conflicting	ADJ
ajssms-510	129	7	result	result	NOUN
ajssms-510	129	8	in	in	ADP
ajssms-510	129	9	china	china	PROPN
ajssms-510	129	10	between	between	ADP
ajssms-510	129	11	the	the	DET
ajssms-510	129	12	studies	study	NOUN
ajssms-510	129	13	of	of	ADP
ajssms-510	129	14	lin	lin	PROPN
ajssms-510	129	15	and	and	CCONJ
ajssms-510	129	16	wang	wang	PROPN
ajssms-510	129	17	(	(	PUNCT
ajssms-510	129	18	2014	2014	NUM
ajssms-510	129	19	)	)	PUNCT
ajssms-510	129	20	and	and	CCONJ
ajssms-510	129	21	guo	guo	PROPN
ajssms-510	129	22	(	(	PUNCT
ajssms-510	129	23	2010	2010	NUM
ajssms-510	129	24	)	)	PUNCT
ajssms-510	129	25	which	which	PRON
ajssms-510	129	26	showed	show	VERB
ajssms-510	129	27	that	that	SCONJ
ajssms-510	129	28	foreign	foreign	ADJ
ajssms-510	129	29	direct	direct	ADJ
ajssms-510	129	30	investment	investment	NOUN
ajssms-510	129	31	location	location	NOUN
ajssms-510	129	32	increases	increase	NOUN
ajssms-510	129	33	in	in	ADP
ajssms-510	129	34	the	the	DET
ajssms-510	129	35	country	country	NOUN
ajssms-510	129	36	as	as	ADP
ajssms-510	129	37	corporate	corporate	ADJ
ajssms-510	129	38	income	income	NOUN
ajssms-510	129	39	tax	tax	NOUN
ajssms-510	129	40	as	as	ADP
ajssms-510	129	41	a	a	DET
ajssms-510	129	42	whole	whole	ADJ
ajssms-510	129	43	and	and	CCONJ
ajssms-510	129	44	local	local	ADJ
ajssms-510	129	45	tax	tax	NOUN
ajssms-510	129	46	rates	rate	NOUN
ajssms-510	129	47	fall	fall	VERB
ajssms-510	129	48	.	.	PUNCT
ajssms-510	130	1	but	but	CCONJ
ajssms-510	130	2	of	of	ADP
ajssms-510	130	3	note	note	NOUN
ajssms-510	130	4	are	be	AUX
ajssms-510	130	5	some	some	DET
ajssms-510	130	6	other	other	ADJ
ajssms-510	130	7	studies	study	NOUN
ajssms-510	130	8	which	which	PRON
ajssms-510	130	9	showed	show	VERB
ajssms-510	130	10	that	that	SCONJ
ajssms-510	130	11	tax	tax	NOUN
ajssms-510	130	12	incentives	incentive	NOUN
ajssms-510	130	13	have	have	AUX
ajssms-510	130	14	not	not	PART
ajssms-510	130	15	led	lead	VERB
ajssms-510	130	16	to	to	PART
ajssms-510	130	17	increase	increase	VERB
ajssms-510	130	18	in	in	ADP
ajssms-510	130	19	the	the	DET
ajssms-510	130	20	flow	flow	NOUN
ajssms-510	130	21	of	of	ADP
ajssms-510	130	22	foreign	foreign	ADJ
ajssms-510	130	23	direct	direct	ADJ
ajssms-510	130	24	investment	investment	NOUN
ajssms-510	130	25	in	in	ADP
ajssms-510	130	26	some	some	DET
ajssms-510	130	27	countries	country	NOUN
ajssms-510	130	28	.	.	PUNCT
ajssms-510	131	1	cross	cross	PROPN
ajssms-510	131	2	country	country	PROPN
ajssms-510	131	3	study	study	NOUN
ajssms-510	131	4	in	in	ADP
ajssms-510	131	5	25	25	NUM
ajssms-510	131	6	european	european	PROPN
ajssms-510	131	7	union	union	PROPN
ajssms-510	131	8	by	by	ADP
ajssms-510	131	9	wolf	wolf	PROPN
ajssms-510	131	10	(	(	PUNCT
ajssms-510	131	11	2007	2007	NUM
ajssms-510	131	12	)	)	PUNCT
ajssms-510	131	13	shows	show	VERB
ajssms-510	131	14	that	that	SCONJ
ajssms-510	131	15	corporate	corporate	ADJ
ajssms-510	131	16	tax	tax	NOUN
ajssms-510	131	17	rate	rate	NOUN
ajssms-510	131	18	has	have	VERB
ajssms-510	131	19	an	an	DET
ajssms-510	131	20	insignificant	insignificant	ADJ
ajssms-510	131	21	effect	effect	NOUN
ajssms-510	131	22	on	on	ADP
ajssms-510	131	23	the	the	DET
ajssms-510	131	24	flow	flow	NOUN
ajssms-510	131	25	of	of	ADP
ajssms-510	131	26	foreign	foreign	ADJ
ajssms-510	131	27	direct	direct	ADJ
ajssms-510	131	28	investment	investment	NOUN
ajssms-510	131	29	in	in	ADP
ajssms-510	131	30	the	the	DET
ajssms-510	131	31	25	25	NUM
ajssms-510	131	32	countries	country	NOUN
ajssms-510	131	33	studied	study	VERB
ajssms-510	131	34	.	.	PUNCT
ajssms-510	132	1	though	though	ADV
ajssms-510	132	2	,	,	PUNCT
ajssms-510	132	3	the	the	DET
ajssms-510	132	4	european	european	ADJ
ajssms-510	132	5	countries	country	NOUN
ajssms-510	132	6	are	be	AUX
ajssms-510	132	7	all	all	ADV
ajssms-510	132	8	in	in	ADP
ajssms-510	132	9	the	the	DET
ajssms-510	132	10	developed	develop	VERB
ajssms-510	132	11	countries	country	NOUN
ajssms-510	132	12	category	category	NOUN
ajssms-510	132	13	and	and	CCONJ
ajssms-510	132	14	the	the	DET
ajssms-510	132	15	opportunities	opportunity	NOUN
ajssms-510	132	16	for	for	ADP
ajssms-510	132	17	growth	growth	NOUN
ajssms-510	132	18	are	be	AUX
ajssms-510	132	19	higher	high	ADJ
ajssms-510	132	20	for	for	ADP
ajssms-510	132	21	firms	firm	NOUN
ajssms-510	132	22	in	in	ADP
ajssms-510	132	23	developing	develop	VERB
ajssms-510	132	24	countries	country	NOUN
ajssms-510	132	25	.	.	PUNCT
ajssms-510	133	1	the	the	DET
ajssms-510	133	2	markets	market	NOUN
ajssms-510	133	3	in	in	ADP
ajssms-510	133	4	developed	develop	VERB
ajssms-510	133	5	countries	country	NOUN
ajssms-510	133	6	are	be	AUX
ajssms-510	133	7	nearing	near	VERB
ajssms-510	133	8	saturation	saturation	NOUN
ajssms-510	133	9	and	and	CCONJ
ajssms-510	133	10	completion	completion	NOUN
ajssms-510	133	11	is	be	AUX
ajssms-510	133	12	stiffer	stiff	ADJ
ajssms-510	133	13	in	in	ADP
ajssms-510	133	14	them	they	PRON
ajssms-510	133	15	.	.	PUNCT
ajssms-510	134	1	the	the	DET
ajssms-510	134	2	stiff	stiff	ADJ
ajssms-510	134	3	competition	competition	NOUN
ajssms-510	134	4	may	may	AUX
ajssms-510	134	5	scare	scare	VERB
ajssms-510	134	6	new	new	ADJ
ajssms-510	134	7	firms	firm	NOUN
ajssms-510	134	8	even	even	ADV
ajssms-510	134	9	in	in	ADP
ajssms-510	134	10	the	the	DET
ajssms-510	134	11	presence	presence	NOUN
ajssms-510	134	12	of	of	ADP
ajssms-510	134	13	incentives	incentive	NOUN
ajssms-510	134	14	.	.	PUNCT
ajssms-510	135	1	effiok	effiok	NOUN
ajssms-510	135	2	et	et	PROPN
ajssms-510	135	3	al	al	PROPN
ajssms-510	135	4	.	.	PROPN
ajssms-510	136	1	(	(	PUNCT
ajssms-510	136	2	2013	2013	NUM
ajssms-510	136	3	)	)	PUNCT
ajssms-510	136	4	carried	carry	VERB
ajssms-510	136	5	out	out	ADP
ajssms-510	136	6	a	a	DET
ajssms-510	136	7	research	research	NOUN
ajssms-510	136	8	to	to	PART
ajssms-510	136	9	investigate	investigate	VERB
ajssms-510	136	10	the	the	DET
ajssms-510	136	11	effect	effect	NOUN
ajssms-510	136	12	of	of	ADP
ajssms-510	136	13	tax	tax	NOUN
ajssms-510	136	14	policy	policy	NOUN
ajssms-510	136	15	and	and	CCONJ
ajssms-510	136	16	incentives	incentive	NOUN
ajssms-510	136	17	on	on	ADP
ajssms-510	136	18	foreign	foreign	ADJ
ajssms-510	136	19	direct	direct	ADJ
ajssms-510	136	20	investment	investment	NOUN
ajssms-510	136	21	in	in	ADP
ajssms-510	136	22	the	the	DET
ajssms-510	136	23	export	export	NOUN
ajssms-510	136	24	processing	processing	NOUN
ajssms-510	136	25	zone	zone	NOUN
ajssms-510	136	26	in	in	ADP
ajssms-510	136	27	nigeria	nigeria	PROPN
ajssms-510	136	28	.	.	PUNCT
ajssms-510	137	1	their	their	PRON
ajssms-510	137	2	study	study	NOUN
ajssms-510	137	3	has	have	VERB
ajssms-510	137	4	serious	serious	ADJ
ajssms-510	137	5	methodological	methodological	ADJ
ajssms-510	137	6	problem	problem	NOUN
ajssms-510	137	7	because	because	SCONJ
ajssms-510	137	8	of	of	ADP
ajssms-510	137	9	the	the	DET
ajssms-510	137	10	combination	combination	NOUN
ajssms-510	137	11	of	of	ADP
ajssms-510	137	12	primary	primary	ADJ
ajssms-510	137	13	and	and	CCONJ
ajssms-510	137	14	secondary	secondary	ADJ
ajssms-510	137	15	data	datum	NOUN
ajssms-510	137	16	together	together	ADV
ajssms-510	137	17	.	.	PUNCT
ajssms-510	138	1	the	the	DET
ajssms-510	138	2	use	use	NOUN
ajssms-510	138	3	of	of	ADP
ajssms-510	138	4	macro	macro	ADJ
ajssms-510	138	5	data	datum	NOUN
ajssms-510	138	6	in	in	ADP
ajssms-510	138	7	a	a	DET
ajssms-510	138	8	micro	micro	ADJ
ajssms-510	138	9	study	study	NOUN
ajssms-510	138	10	is	be	AUX
ajssms-510	138	11	always	always	ADV
ajssms-510	138	12	unwarranted	unwarranted	ADJ
ajssms-510	138	13	because	because	SCONJ
ajssms-510	138	14	of	of	ADP
ajssms-510	138	15	the	the	DET
ajssms-510	138	16	misleading	misleading	ADJ
ajssms-510	138	17	result	result	NOUN
ajssms-510	138	18	it	it	PRON
ajssms-510	138	19	will	will	AUX
ajssms-510	138	20	produce	produce	VERB
ajssms-510	138	21	.	.	PUNCT
ajssms-510	139	1	they	they	PRON
ajssms-510	139	2	used	use	VERB
ajssms-510	139	3	simple	simple	ADJ
ajssms-510	139	4	regression	regression	NOUN
ajssms-510	139	5	as	as	SCONJ
ajssms-510	139	6	if	if	SCONJ
ajssms-510	139	7	to	to	PART
ajssms-510	139	8	say	say	VERB
ajssms-510	139	9	tax	tax	NOUN
ajssms-510	139	10	is	be	AUX
ajssms-510	139	11	the	the	DET
ajssms-510	139	12	only	only	ADV
ajssms-510	139	13	determining	determine	VERB
ajssms-510	139	14	variable	variable	NOUN
ajssms-510	139	15	that	that	PRON
ajssms-510	139	16	affects	affect	VERB
ajssms-510	139	17	the	the	DET
ajssms-510	139	18	flow	flow	NOUN
ajssms-510	139	19	of	of	ADP
ajssms-510	139	20	foreign	foreign	ADJ
ajssms-510	139	21	direct	direct	ADJ
ajssms-510	139	22	investment	investment	NOUN
ajssms-510	139	23	.	.	PUNCT
ajssms-510	140	1	the	the	DET
ajssms-510	140	2	present	present	ADJ
ajssms-510	140	3	study	study	NOUN
ajssms-510	140	4	used	use	VERB
ajssms-510	140	5	macro	macro	ADJ
ajssms-510	140	6	data	datum	NOUN
ajssms-510	140	7	in	in	ADP
ajssms-510	140	8	a	a	DET
ajssms-510	140	9	macro	macro	ADJ
ajssms-510	140	10	study	study	NOUN
ajssms-510	140	11	together	together	ADV
ajssms-510	140	12	with	with	ADP
ajssms-510	140	13	regime	regime	NOUN
ajssms-510	140	14	switch	switch	NOUN
ajssms-510	140	15	model	model	NOUN
ajssms-510	140	16	to	to	PART
ajssms-510	140	17	overcome	overcome	VERB
ajssms-510	140	18	the	the	DET
ajssms-510	140	19	methodological	methodological	ADJ
ajssms-510	140	20	problems	problem	NOUN
ajssms-510	140	21	in	in	ADP
ajssms-510	140	22	the	the	DET
ajssms-510	140	23	study	study	NOUN
ajssms-510	140	24	.	.	PUNCT
ajssms-510	141	1	4	4	X
ajssms-510	141	2	.	.	X
ajssms-510	141	3	methodology	methodology	NOUN
ajssms-510	141	4	the	the	DET
ajssms-510	141	5	paper	paper	NOUN
ajssms-510	141	6	adopted	adopt	VERB
ajssms-510	141	7	a	a	DET
ajssms-510	141	8	linear	linear	ADJ
ajssms-510	141	9	multiple	multiple	ADJ
ajssms-510	141	10	regression	regression	NOUN
ajssms-510	141	11	model	model	NOUN
ajssms-510	141	12	which	which	PRON
ajssms-510	141	13	was	be	AUX
ajssms-510	141	14	transformed	transform	VERB
ajssms-510	141	15	into	into	ADP
ajssms-510	141	16	log	log	NOUN
ajssms-510	141	17	-	-	PUNCT
ajssms-510	141	18	log	log	NOUN
ajssms-510	141	19	model	model	NOUN
ajssms-510	141	20	.	.	PUNCT
ajssms-510	142	1	the	the	DET
ajssms-510	142	2	ordinary	ordinary	ADJ
ajssms-510	142	3	least	least	ADJ
ajssms-510	142	4	squares	square	NOUN
ajssms-510	142	5	econometric	econometric	ADJ
ajssms-510	142	6	analysis	analysis	NOUN
ajssms-510	142	7	was	be	AUX
ajssms-510	142	8	found	find	VERB
ajssms-510	142	9	to	to	PART
ajssms-510	142	10	be	be	AUX
ajssms-510	142	11	a	a	DET
ajssms-510	142	12	very	very	ADV
ajssms-510	142	13	appropriate	appropriate	ADJ
ajssms-510	142	14	tool	tool	NOUN
ajssms-510	142	15	for	for	ADP
ajssms-510	142	16	the	the	DET
ajssms-510	142	17	analysis	analysis	NOUN
ajssms-510	142	18	because	because	SCONJ
ajssms-510	142	19	of	of	ADP
ajssms-510	142	20	its	its	PRON
ajssms-510	142	21	unique	unique	ADJ
ajssms-510	142	22	properties	property	NOUN
ajssms-510	142	23	.	.	PUNCT
ajssms-510	143	1	regime	regime	NOUN
ajssms-510	143	2	switch	switch	NOUN
ajssms-510	143	3	model	model	NOUN
ajssms-510	143	4	was	be	AUX
ajssms-510	143	5	used	use	VERB
ajssms-510	143	6	to	to	PART
ajssms-510	143	7	take	take	VERB
ajssms-510	143	8	care	care	NOUN
ajssms-510	143	9	of	of	ADP
ajssms-510	143	10	the	the	DET
ajssms-510	143	11	tax	tax	NOUN
ajssms-510	143	12	policy	policy	NOUN
ajssms-510	143	13	change	change	NOUN
ajssms-510	143	14	in	in	ADP
ajssms-510	143	15	nigeria	nigeria	PROPN
ajssms-510	143	16	in	in	ADP
ajssms-510	143	17	1999	1999	NUM
ajssms-510	143	18	.	.	PUNCT
ajssms-510	144	1	the	the	DET
ajssms-510	144	2	introduction	introduction	NOUN
ajssms-510	144	3	of	of	ADP
ajssms-510	144	4	regime	regime	NOUN
ajssms-510	144	5	switch	switch	NOUN
ajssms-510	144	6	model	model	NOUN
ajssms-510	144	7	is	be	AUX
ajssms-510	144	8	to	to	PART
ajssms-510	144	9	measure	measure	VERB
ajssms-510	144	10	the	the	DET
ajssms-510	144	11	impact	impact	NOUN
ajssms-510	144	12	of	of	ADP
ajssms-510	144	13	tax	tax	NOUN
ajssms-510	144	14	policy	policy	NOUN
ajssms-510	144	15	change	change	NOUN
ajssms-510	144	16	on	on	ADP
ajssms-510	144	17	the	the	DET
ajssms-510	144	18	flow	flow	NOUN
ajssms-510	144	19	of	of	ADP
ajssms-510	144	20	foreign	foreign	ADJ
ajssms-510	144	21	direct	direct	ADJ
ajssms-510	144	22	investment	investment	NOUN
ajssms-510	144	23	into	into	ADP
ajssms-510	144	24	nigeria	nigeria	PROPN
ajssms-510	144	25	.	.	PUNCT
ajssms-510	145	1	the	the	DET
ajssms-510	145	2	regime	regime	NOUN
ajssms-510	145	3	switch	switch	NOUN
ajssms-510	145	4	model	model	NOUN
ajssms-510	145	5	is	be	AUX
ajssms-510	145	6	the	the	DET
ajssms-510	145	7	appropriate	appropriate	ADJ
ajssms-510	145	8	way	way	NOUN
ajssms-510	145	9	to	to	PART
ajssms-510	145	10	measure	measure	VERB
ajssms-510	145	11	the	the	DET
ajssms-510	145	12	effectiveness	effectiveness	NOUN
ajssms-510	145	13	of	of	ADP
ajssms-510	145	14	a	a	DET
ajssms-510	145	15	regime	regime	NOUN
ajssms-510	145	16	change	change	NOUN
ajssms-510	145	17	.	.	PUNCT
ajssms-510	146	1	data	datum	NOUN
ajssms-510	146	2	were	be	AUX
ajssms-510	146	3	generated	generate	VERB
ajssms-510	146	4	from	from	ADP
ajssms-510	146	5	(	(	PUNCT
ajssms-510	146	6	cbnsb	cbnsb	NOUN
ajssms-510	146	7	,	,	PUNCT
ajssms-510	146	8	1995;2001;2007;2014	1995;2001;2007;2014	NUM
ajssms-510	146	9	)	)	PUNCT
ajssms-510	146	10	.	.	PUNCT
ajssms-510	147	1	the	the	DET
ajssms-510	147	2	multiple	multiple	ADJ
ajssms-510	147	3	regression	regression	NOUN
ajssms-510	147	4	models	model	NOUN
ajssms-510	147	5	are	be	AUX
ajssms-510	147	6	specified	specify	VERB
ajssms-510	147	7	as-	as-	ADP
ajssms-510	147	8	:	:	PUNCT
ajssms-510	147	9	fdit=	fdit=	NUM
ajssms-510	147	10	b0+b1σpnnt	b0+b1σpnnt	X
ajssms-510	147	11	-	-	PUNCT
ajssms-510	147	12	i+b2σpcapt	i+b2σpcapt	PROPN
ajssms-510	147	13	-	-	PROPN
ajssms-510	147	14	i+b3σext	i+b3σext	PROPN
ajssms-510	147	15	-	-	PUNCT
ajssms-510	147	16	i+b4σinft	i+b4σinft	PROPN
ajssms-510	147	17	-	-	PUNCT
ajssms-510	147	18	i+b5σcitt	i+b5σcitt	VERB
ajssms-510	147	19	-	-	PUNCT
ajssms-510	147	20	i+b6σivat	i+b6σivat	NOUN
ajssms-510	147	21	-	-	PUNCT
ajssms-510	147	22	i+b7σhut	i+b7σhut	NOUN
ajssms-510	147	23	-	-	PUNCT
ajssms-510	147	24	i	i	PRON
ajssms-510	147	25	+	+	NOUN
ajssms-510	147	26	et	et	NOUN
ajssms-510	147	27	…	…	PUNCT
ajssms-510	147	28	.	.	X
ajssms-510	148	1	1	1	NUM
ajssms-510	148	2	transforming	transform	VERB
ajssms-510	148	3	equation	equation	NOUN
ajssms-510	148	4	1	1	NUM
ajssms-510	148	5	into	into	ADP
ajssms-510	148	6	log	log	NOUN
ajssms-510	148	7	-	-	PUNCT
ajssms-510	148	8	log	log	NOUN
ajssms-510	148	9	model	model	NOUN
ajssms-510	148	10	in	in	ADP
ajssms-510	148	11	order	order	NOUN
ajssms-510	148	12	to	to	PART
ajssms-510	148	13	rescale	rescale	VERB
ajssms-510	148	14	and	and	CCONJ
ajssms-510	148	15	interpret	interpret	VERB
ajssms-510	148	16	the	the	DET
ajssms-510	148	17	result	result	NOUN
ajssms-510	148	18	in	in	ADP
ajssms-510	148	19	elasticities	elasticity	NOUN
ajssms-510	148	20	;	;	PUNCT
ajssms-510	148	21	lnfdit=	lnfdit=	NUM
ajssms-510	148	22	b0	b0	NOUN
ajssms-510	148	23	+	+	CCONJ
ajssms-510	148	24	b1lnpnnt+	b1lnpnnt+	NOUN
ajssms-510	148	25	b2lnpcapt+b3	b2lnpcapt+b3	NOUN
ajssms-510	148	26	lnext+b4inft+b5citt+b6ivat+b7lnhut	lnext+b4inft+b5citt+b6ivat+b7lnhut	NOUN
ajssms-510	148	27	+	+	PROPN
ajssms-510	148	28	et	et	NOUN
ajssms-510	148	29	…	…	PUNCT
ajssms-510	148	30	…	…	PUNCT
ajssms-510	148	31	…	…	SYM
ajssms-510	148	32	2	2	NUM
ajssms-510	148	33	equation	equation	NOUN
ajssms-510	148	34	2	2	NUM
ajssms-510	148	35	explains	explain	VERB
ajssms-510	148	36	foreign	foreign	ADJ
ajssms-510	148	37	direct	direct	ADJ
ajssms-510	148	38	investment	investment	NOUN
ajssms-510	148	39	(	(	PUNCT
ajssms-510	148	40	fdi	fdi	NOUN
ajssms-510	148	41	)	)	PUNCT
ajssms-510	148	42	to	to	ADP
ajssms-510	148	43	the	the	DET
ajssms-510	148	44	non	non	ADJ
ajssms-510	148	45	-	-	ADJ
ajssms-510	148	46	oil	oil	ADJ
ajssms-510	148	47	sector	sector	NOUN
ajssms-510	148	48	as	as	ADP
ajssms-510	148	49	being	be	AUX
ajssms-510	148	50	determined	determine	VERB
ajssms-510	148	51	by	by	ADP
ajssms-510	148	52	the	the	DET
ajssms-510	148	53	degree	degree	NOUN
ajssms-510	148	54	of	of	ADP
ajssms-510	148	55	openness	openness	NOUN
ajssms-510	148	56	(	(	PUNCT
ajssms-510	148	57	pnn	pnn	NOUN
ajssms-510	148	58	)	)	PUNCT
ajssms-510	148	59	defined	define	VERB
ajssms-510	148	60	as	as	ADP
ajssms-510	148	61	the	the	DET
ajssms-510	148	62	ratio	ratio	NOUN
ajssms-510	148	63	of	of	ADP
ajssms-510	148	64	the	the	DET
ajssms-510	148	65	sum	sum	NOUN
ajssms-510	148	66	of	of	ADP
ajssms-510	148	67	export	export	NOUN
ajssms-510	148	68	and	and	CCONJ
ajssms-510	148	69	import	import	NOUN
ajssms-510	148	70	to	to	ADP
ajssms-510	148	71	gdp	gdp	NOUN
ajssms-510	148	72	,	,	PUNCT
ajssms-510	148	73	per	per	ADP
ajssms-510	148	74	capita	capita	X
ajssms-510	148	75	income	income	NOUN
ajssms-510	148	76	(	(	PUNCT
ajssms-510	148	77	pcap	pcap	NOUN
ajssms-510	148	78	)	)	PUNCT
ajssms-510	148	79	which	which	PRON
ajssms-510	148	80	measures	measure	VERB
ajssms-510	148	81	market	market	NOUN
ajssms-510	148	82	size	size	NOUN
ajssms-510	148	83	,	,	PUNCT
ajssms-510	148	84	exchange	exchange	NOUN
ajssms-510	148	85	rate	rate	NOUN
ajssms-510	148	86	(	(	PUNCT
ajssms-510	148	87	ex	ex	NOUN
ajssms-510	148	88	)	)	PUNCT
ajssms-510	148	89	and	and	CCONJ
ajssms-510	148	90	inflation	inflation	NOUN
ajssms-510	148	91	(	(	PUNCT
ajssms-510	148	92	inf	inf	NOUN
ajssms-510	148	93	)	)	PUNCT
ajssms-510	148	94	which	which	PRON
ajssms-510	148	95	are	be	AUX
ajssms-510	148	96	the	the	DET
ajssms-510	148	97	measure	measure	NOUN
ajssms-510	148	98	of	of	ADP
ajssms-510	148	99	macroeconomic	macroeconomic	ADJ
ajssms-510	148	100	stability	stability	NOUN
ajssms-510	148	101	,	,	PUNCT
ajssms-510	148	102	company	company	NOUN
ajssms-510	148	103	income	income	NOUN
ajssms-510	148	104	tax	tax	NOUN
ajssms-510	148	105	(	(	PUNCT
ajssms-510	148	106	cit	cit	PROPN
ajssms-510	148	107	)	)	PUNCT
ajssms-510	148	108	and	and	CCONJ
ajssms-510	148	109	investment	investment	NOUN
ajssms-510	148	110	allowance	allowance	NOUN
ajssms-510	148	111	(	(	PUNCT
ajssms-510	148	112	iva	iva	NOUN
ajssms-510	148	113	)	)	PUNCT
ajssms-510	148	114	being	be	AUX
ajssms-510	148	115	the	the	DET
ajssms-510	148	116	two	two	NUM
ajssms-510	148	117	tax	tax	NOUN
ajssms-510	148	118	incentives	incentive	NOUN
ajssms-510	148	119	,	,	PUNCT
ajssms-510	148	120	and	and	CCONJ
ajssms-510	148	121	human	human	ADJ
ajssms-510	148	122	capital	capital	NOUN
ajssms-510	148	123	(	(	PUNCT
ajssms-510	148	124	hu	hu	PROPN
ajssms-510	148	125	)	)	PUNCT
ajssms-510	148	126	.	.	PUNCT
ajssms-510	149	1	ln=	ln=	NOUN
ajssms-510	149	2	elasticity	elasticity	NOUN
ajssms-510	149	3	,	,	PUNCT
ajssms-510	149	4	b0=	b0=	PROPN
ajssms-510	149	5	intercept	intercept	NOUN
ajssms-510	149	6	and	and	CCONJ
ajssms-510	149	7	b1	b1	NOUN
ajssms-510	149	8	,	,	PUNCT
ajssms-510	149	9	b2	b2	NOUN
ajssms-510	149	10	,	,	PUNCT
ajssms-510	149	11	…	…	PUNCT
ajssms-510	149	12	,	,	PUNCT
ajssms-510	149	13	b7=	b7=	PROPN
ajssms-510	149	14	slope	slope	NOUN
ajssms-510	149	15	4.1	4.1	NUM
ajssms-510	149	16	.	.	PUNCT
ajssms-510	150	1	cointegration	cointegration	NOUN
ajssms-510	150	2	and	and	CCONJ
ajssms-510	150	3	error	error	NOUN
ajssms-510	150	4	correction	correction	NOUN
ajssms-510	150	5	time	time	NOUN
ajssms-510	150	6	series	series	PROPN
ajssms-510	150	7	data	datum	NOUN
ajssms-510	150	8	have	have	VERB
ajssms-510	150	9	high	high	ADJ
ajssms-510	150	10	probability	probability	NOUN
ajssms-510	150	11	of	of	ADP
ajssms-510	150	12	not	not	PART
ajssms-510	150	13	being	be	AUX
ajssms-510	150	14	stationary	stationary	ADJ
ajssms-510	150	15	and	and	CCONJ
ajssms-510	150	16	it	it	PRON
ajssms-510	150	17	is	be	AUX
ajssms-510	150	18	important	important	ADJ
ajssms-510	150	19	to	to	PART
ajssms-510	150	20	test	test	VERB
ajssms-510	150	21	their	their	PRON
ajssms-510	150	22	level	level	NOUN
ajssms-510	150	23	of	of	ADP
ajssms-510	150	24	stationarity	stationarity	NOUN
ajssms-510	150	25	to	to	PART
ajssms-510	150	26	avoid	avoid	VERB
ajssms-510	150	27	spurious	spurious	ADJ
ajssms-510	150	28	results	result	NOUN
ajssms-510	150	29	.	.	PUNCT
ajssms-510	151	1	equation	equation	NOUN
ajssms-510	151	2	2	2	NUM
ajssms-510	151	3	was	be	AUX
ajssms-510	151	4	transformed	transform	VERB
ajssms-510	151	5	into	into	ADP
ajssms-510	151	6	an	an	DET
ajssms-510	151	7	error	error	NOUN
ajssms-510	151	8	correction	correction	NOUN
ajssms-510	151	9	model	model	NOUN
ajssms-510	151	10	(	(	PUNCT
ajssms-510	151	11	ecm	ecm	PROPN
ajssms-510	151	12	)	)	PUNCT
ajssms-510	151	13	.	.	PUNCT
ajssms-510	152	1	fdit	fdit	NOUN
ajssms-510	153	1	=	=	PUNCT
ajssms-510	153	2			X
ajssms-510	153	3	+	+	CCONJ
ajssms-510	153	4	ixt	ixt	NOUN
ajssms-510	153	5	-	-	PUNCT
ajssms-510	153	6	i	i	NOUN
ajssms-510	153	7	+	+	CCONJ
ajssms-510	153	8	ecmt-1	ecmt-1	NUM
ajssms-510	153	9	……	……	NOUN
ajssms-510	153	10	……	……	NOUN
ajssms-510	153	11	……	……	NOUN
ajssms-510	153	12	……	……	NOUN
ajssms-510	153	13	……	……	NOUN
ajssms-510	153	14	……	……	NOUN
ajssms-510	153	15	……	……	NOUN
ajssms-510	153	16	……	……	NOUN
ajssms-510	153	17	……	……	NOUN
ajssms-510	153	18	……	……	NOUN
ajssms-510	153	19	……	……	NOUN
ajssms-510	153	20	3	3	NUM
ajssms-510	153	21	where	where	SCONJ
ajssms-510	153	22	fdit	fdit	NOUN
ajssms-510	153	23	=	=	SYM
ajssms-510	153	24	differenced	difference	VERB
ajssms-510	153	25	foreign	foreign	ADJ
ajssms-510	153	26	direct	direct	ADJ
ajssms-510	153	27	investment	investment	NOUN
ajssms-510	153	28	xi	xi	PUNCT
ajssms-510	154	1	=	=	SYM
ajssms-510	154	2	differenced	difference	VERB
ajssms-510	154	3	exogenous	exogenous	ADJ
ajssms-510	154	4	variables	variable	NOUN
ajssms-510	154	5	in	in	ADP
ajssms-510	154	6	the	the	DET
ajssms-510	154	7	model	model	NOUN
ajssms-510	154	8	i	i	NOUN
ajssms-510	154	9	=	=	SYM
ajssms-510	154	10	1	1	NOUN
ajssms-510	154	11	,	,	PUNCT
ajssms-510	154	12	2	2	NOUN
ajssms-510	154	13	,	,	PUNCT
ajssms-510	154	14	3	3	ADJ
ajssms-510	154	15	,	,	PUNCT
ajssms-510	154	16	4	4	ADJ
ajssms-510	154	17	,	,	PUNCT
ajssms-510	154	18	5	5	NOUN
ajssms-510	154	19	,	,	PUNCT
ajssms-510	154	20	6	6	NOUN
ajssms-510	154	21	(	(	PUNCT
ajssms-510	154	22	slopes	slope	NOUN
ajssms-510	154	23	of	of	ADP
ajssms-510	154	24	the	the	DET
ajssms-510	154	25	model	model	NOUN
ajssms-510	154	26	that	that	PRON
ajssms-510	154	27	measures	measure	VERB
ajssms-510	154	28	the	the	DET
ajssms-510	154	29	long	long	ADJ
ajssms-510	154	30	run	run	NOUN
ajssms-510	154	31	relationship	relationship	NOUN
ajssms-510	154	32	between	between	ADP
ajssms-510	154	33	foreign	foreign	ADJ
ajssms-510	154	34	direct	direct	ADJ
ajssms-510	154	35	investment	investment	NOUN
ajssms-510	154	36	and	and	CCONJ
ajssms-510	154	37	the	the	DET
ajssms-510	154	38	exogenous	exogenous	ADJ
ajssms-510	154	39	variables	variable	NOUN
ajssms-510	154	40			ADJ
ajssms-510	154	41	=	=	SYM
ajssms-510	154	42	parameter	parameter	NOUN
ajssms-510	154	43	of	of	ADP
ajssms-510	154	44	the	the	DET
ajssms-510	154	45	ecm	ecm	NOUN
ajssms-510	154	46	and	and	CCONJ
ajssms-510	154	47	measures	measure	VERB
ajssms-510	154	48	the	the	DET
ajssms-510	154	49	adjustment	adjustment	NOUN
ajssms-510	154	50	to	to	ADP
ajssms-510	154	51	previous	previous	ADJ
ajssms-510	154	52	period	period	NOUN
ajssms-510	154	53	equilibria	equilibrium	NOUN
ajssms-510	154	54	achieved	achieve	VERB
ajssms-510	154	55	in	in	ADP
ajssms-510	154	56	the	the	DET
ajssms-510	154	57	current	current	ADJ
ajssms-510	154	58	period	period	NOUN
ajssms-510	154	59	.	.	PUNCT
ajssms-510	155	1	4.2	4.2	NUM
ajssms-510	155	2	.	.	PUNCT
ajssms-510	155	3	tax	tax	NOUN
ajssms-510	155	4	policy	policy	NOUN
ajssms-510	155	5	change	change	VERB
ajssms-510	155	6	the	the	DET
ajssms-510	155	7	importance	importance	NOUN
ajssms-510	155	8	of	of	ADP
ajssms-510	155	9	the	the	DET
ajssms-510	155	10	study	study	NOUN
ajssms-510	155	11	is	be	AUX
ajssms-510	155	12	to	to	PART
ajssms-510	155	13	find	find	VERB
ajssms-510	155	14	out	out	ADP
ajssms-510	155	15	if	if	SCONJ
ajssms-510	155	16	the	the	DET
ajssms-510	155	17	tax	tax	NOUN
ajssms-510	155	18	incentive	incentive	NOUN
ajssms-510	155	19	policy	policy	NOUN
ajssms-510	155	20	introduced	introduce	VERB
ajssms-510	155	21	in	in	ADP
ajssms-510	155	22	1999	1999	NUM
ajssms-510	155	23	has	have	AUX
ajssms-510	155	24	produced	produce	VERB
ajssms-510	155	25	any	any	DET
ajssms-510	155	26	significant	significant	ADJ
ajssms-510	155	27	effect	effect	NOUN
ajssms-510	155	28	on	on	ADP
ajssms-510	155	29	the	the	DET
ajssms-510	155	30	flow	flow	NOUN
ajssms-510	155	31	of	of	ADP
ajssms-510	155	32	foreign	foreign	ADJ
ajssms-510	155	33	direct	direct	ADJ
ajssms-510	155	34	investment	investment	NOUN
ajssms-510	155	35	to	to	ADP
ajssms-510	155	36	the	the	DET
ajssms-510	155	37	non	non	ADJ
ajssms-510	155	38	-	-	ADJ
ajssms-510	155	39	oil	oil	ADJ
ajssms-510	155	40	sector	sector	NOUN
ajssms-510	155	41	of	of	ADP
ajssms-510	155	42	nigeria	nigeria	PROPN
ajssms-510	155	43	economy	economy	NOUN
ajssms-510	155	44	.	.	PUNCT
ajssms-510	156	1	two	two	NUM
ajssms-510	156	2	methods	method	NOUN
ajssms-510	156	3	can	can	AUX
ajssms-510	156	4	be	be	AUX
ajssms-510	156	5	used	use	VERB
ajssms-510	156	6	to	to	PART
ajssms-510	156	7	make	make	VERB
ajssms-510	156	8	the	the	DET
ajssms-510	156	9	evaluation	evaluation	NOUN
ajssms-510	156	10	in	in	ADP
ajssms-510	156	11	econometric	econometric	ADJ
ajssms-510	156	12	analysis	analysis	NOUN
ajssms-510	156	13	.	.	PUNCT
ajssms-510	157	1	they	they	PRON
ajssms-510	157	2	are	be	AUX
ajssms-510	157	3	the	the	DET
ajssms-510	157	4	chow	chow	PROPN
ajssms-510	157	5	test	test	NOUN
ajssms-510	157	6	and	and	CCONJ
ajssms-510	157	7	the	the	DET
ajssms-510	157	8	dummy	dummy	ADJ
ajssms-510	157	9	variable	variable	ADJ
ajssms-510	157	10	estimation	estimation	NOUN
ajssms-510	157	11	.	.	PUNCT
ajssms-510	158	1	current	current	ADJ
ajssms-510	158	2	research	research	NOUN
ajssms-510	158	3	has	have	AUX
ajssms-510	158	4	shifted	shift	VERB
ajssms-510	158	5	from	from	ADP
ajssms-510	158	6	chow	chow	PROPN
ajssms-510	158	7	test	test	NOUN
ajssms-510	158	8	to	to	ADP
ajssms-510	158	9	dummy	dummy	ADJ
ajssms-510	158	10	variable	variable	ADJ
ajssms-510	158	11	estimation	estimation	NOUN
ajssms-510	158	12	.	.	PUNCT
ajssms-510	159	1	the	the	DET
ajssms-510	159	2	present	present	ADJ
ajssms-510	159	3	study	study	NOUN
ajssms-510	159	4	used	use	VERB
ajssms-510	159	5	the	the	DET
ajssms-510	159	6	dummy	dummy	ADJ
ajssms-510	159	7	variable	variable	ADJ
ajssms-510	159	8	approach	approach	NOUN
ajssms-510	159	9	to	to	PART
ajssms-510	159	10	evaluate	evaluate	VERB
ajssms-510	159	11	the	the	DET
ajssms-510	159	12	effect	effect	NOUN
ajssms-510	159	13	of	of	ADP
ajssms-510	159	14	tax	tax	NOUN
ajssms-510	159	15	policy	policy	NOUN
ajssms-510	159	16	change	change	NOUN
ajssms-510	159	17	on	on	ADP
ajssms-510	159	18	inflow	inflow	NOUN
ajssms-510	159	19	of	of	ADP
ajssms-510	159	20	foreign	foreign	ADJ
ajssms-510	159	21	direct	direct	ADJ
ajssms-510	159	22	investment	investment	NOUN
ajssms-510	159	23	.	.	PUNCT
ajssms-510	160	1	therefore	therefore	ADV
ajssms-510	160	2	,	,	PUNCT
ajssms-510	160	3	lnfdit	lnfdit	NOUN
ajssms-510	160	4	=	=	SYM
ajssms-510	160	5	a0+a1lnpnnt	a0+a1lnpnnt	NOUN
ajssms-510	160	6	-	-	PUNCT
ajssms-510	160	7	i	i	PRON
ajssms-510	160	8	+	+	NOUN
ajssms-510	160	9	a2lnpcapt	a2lnpcapt	NOUN
ajssms-510	160	10	-	-	PUNCT
ajssms-510	160	11	i	i	PRON
ajssms-510	160	12	+	+	ADJ
ajssms-510	160	13	a3ext	a3ext	NOUN
ajssms-510	160	14	-	-	PUNCT
ajssms-510	160	15	i	i	PRON
ajssms-510	160	16	+	+	ADJ
ajssms-510	160	17	a4inft	a4inft	NOUN
ajssms-510	160	18	-	-	PUNCT
ajssms-510	160	19	i	i	PRON
ajssms-510	160	20	+	+	NOUN
ajssms-510	160	21	a5lnhut	a5lnhut	NOUN
ajssms-510	160	22	-	-	PUNCT
ajssms-510	160	23	i	i	PRON
ajssms-510	160	24	+	+	PROPN
ajssms-510	160	25	ut	ut	PROPN
ajssms-510	160	26	…	…	PROPN
ajssms-510	160	27	…	…	PUNCT
ajssms-510	160	28	…	…	PUNCT
ajssms-510	160	29	…	…	PUNCT
ajssms-510	160	30	…	…	PUNCT
ajssms-510	160	31	…	…	SYM
ajssms-510	160	32	4	4	NUM
ajssms-510	160	33	equation	equation	NOUN
ajssms-510	160	34	4	4	NUM
ajssms-510	160	35	can	can	AUX
ajssms-510	160	36	not	not	PART
ajssms-510	160	37	sufficiently	sufficiently	ADV
ajssms-510	160	38	measure	measure	VERB
ajssms-510	160	39	stability	stability	NOUN
ajssms-510	160	40	or	or	CCONJ
ajssms-510	160	41	the	the	DET
ajssms-510	160	42	significance	significance	NOUN
ajssms-510	160	43	of	of	ADP
ajssms-510	160	44	the	the	DET
ajssms-510	160	45	tax	tax	NOUN
ajssms-510	160	46	policy	policy	NOUN
ajssms-510	160	47	change	change	NOUN
ajssms-510	160	48	in	in	ADP
ajssms-510	160	49	1999	1999	NUM
ajssms-510	160	50	on	on	ADP
ajssms-510	160	51	inflow	inflow	NOUN
ajssms-510	160	52	of	of	ADP
ajssms-510	160	53	foreign	foreign	ADJ
ajssms-510	160	54	direct	direct	ADJ
ajssms-510	160	55	investment	investment	NOUN
ajssms-510	160	56	to	to	ADP
ajssms-510	160	57	the	the	DET
ajssms-510	160	58	non	non	ADJ
ajssms-510	160	59	-	-	ADJ
ajssms-510	160	60	oil	oil	ADJ
ajssms-510	160	61	sector	sector	NOUN
ajssms-510	160	62	.	.	PUNCT
ajssms-510	161	1	hence	hence	ADV
ajssms-510	161	2	,	,	PUNCT
ajssms-510	161	3	lnfdit=	lnfdit=	PROPN
ajssms-510	161	4	0+1lnpnnt+2lnpcapt+3lnext+4inft+5lnhu+6d+t	0+1lnpnnt+2lnpcapt+3lnext+4inft+5lnhu+6d+t	ADP
ajssms-510	161	5	…	…	PUNCT
ajssms-510	161	6	……	……	NOUN
ajssms-510	161	7	……	……	NOUN
ajssms-510	161	8	……	……	NOUN
ajssms-510	161	9	……	……	NOUN
ajssms-510	161	10	……	……	NOUN
ajssms-510	161	11	5	5	NUM
ajssms-510	161	12	where	where	SCONJ
ajssms-510	161	13	d	d	NOUN
ajssms-510	161	14	=	=	SYM
ajssms-510	161	15	dummy	dummy	ADJ
ajssms-510	161	16	binary	binary	ADJ
ajssms-510	161	17	response	response	NOUN
ajssms-510	161	18	variable	variable	NOUN
ajssms-510	161	19	for	for	ADP
ajssms-510	161	20	tax	tax	NOUN
ajssms-510	161	21	policy	policy	NOUN
ajssms-510	161	22	change	change	NOUN
ajssms-510	161	23	(	(	PUNCT
ajssms-510	161	24	takes	take	VERB
ajssms-510	161	25	value	value	NOUN
ajssms-510	161	26	1	1	NUM
ajssms-510	161	27	when	when	SCONJ
ajssms-510	161	28	there	there	PRON
ajssms-510	161	29	is	be	VERB
ajssms-510	161	30	change	change	NOUN
ajssms-510	161	31	in	in	ADP
ajssms-510	161	32	policy	policy	NOUN
ajssms-510	161	33	and	and	CCONJ
ajssms-510	161	34	0	0	NUM
ajssms-510	161	35	otherwise	otherwise	ADV
ajssms-510	161	36	)	)	PUNCT
ajssms-510	161	37	a1	a1	PROPN
ajssms-510	161	38	-	-	PUNCT
ajssms-510	161	39	a5	a5	NOUN
ajssms-510	161	40	,	,	PUNCT
ajssms-510	161	41	1-6	1-6	NOUN
ajssms-510	161	42	=	=	SYM
ajssms-510	161	43	slope	slope	NOUN
ajssms-510	161	44	asian	asian	ADJ
ajssms-510	161	45	journal	journal	NOUN
ajssms-510	161	46	of	of	ADP
ajssms-510	161	47	social	social	ADJ
ajssms-510	161	48	sciences	sciences	PROPN
ajssms-510	161	49	and	and	CCONJ
ajssms-510	161	50	management	management	NOUN
ajssms-510	161	51	studies	study	NOUN
ajssms-510	161	52	,	,	PUNCT
ajssms-510	161	53	2017	2017	NUM
ajssms-510	161	54	,	,	PUNCT
ajssms-510	161	55	4(1	4(1	NOUN
ajssms-510	161	56	):	):	PUNCT
ajssms-510	161	57	57	57	NUM
ajssms-510	161	58	-	-	SYM
ajssms-510	161	59	64	64	NUM
ajssms-510	161	60	61	61	NUM
ajssms-510	161	61	other	other	ADJ
ajssms-510	161	62	variables	variable	NOUN
ajssms-510	161	63	remain	remain	VERB
ajssms-510	161	64	as	as	ADP
ajssms-510	161	65	defined	define	VERB
ajssms-510	161	66	before	before	ADV
ajssms-510	161	67	.	.	PUNCT
ajssms-510	162	1	from	from	ADP
ajssms-510	162	2	equations	equation	NOUN
ajssms-510	162	3	4	4	NUM
ajssms-510	162	4	and	and	CCONJ
ajssms-510	162	5	5	5	NUM
ajssms-510	162	6	,	,	PUNCT
ajssms-510	162	7	the	the	DET
ajssms-510	162	8	value	value	NOUN
ajssms-510	162	9	of	of	ADP
ajssms-510	162	10	incremental	incremental	ADJ
ajssms-510	162	11	„	„	NOUN
ajssms-510	162	12	f‟	f‟	NUM
ajssms-510	162	13	was	be	AUX
ajssms-510	162	14	computed	compute	VERB
ajssms-510	162	15	for	for	ADP
ajssms-510	162	16	the	the	DET
ajssms-510	162	17	significance	significance	NOUN
ajssms-510	162	18	of	of	ADP
ajssms-510	162	19	change	change	NOUN
ajssms-510	162	20	in	in	ADP
ajssms-510	162	21	policy	policy	NOUN
ajssms-510	162	22	.	.	PUNCT
ajssms-510	163	1	5	5	X
ajssms-510	163	2	.	.	X
ajssms-510	163	3	result	result	VERB
ajssms-510	163	4	5.1	5.1	NUM
ajssms-510	163	5	.	.	PUNCT
ajssms-510	163	6	unit	unit	NOUN
ajssms-510	163	7	root	root	NOUN
ajssms-510	163	8	tests	test	VERB
ajssms-510	163	9	the	the	DET
ajssms-510	163	10	first	first	ADJ
ajssms-510	163	11	task	task	NOUN
ajssms-510	163	12	in	in	ADP
ajssms-510	163	13	time	time	NOUN
ajssms-510	163	14	series	series	NOUN
ajssms-510	163	15	analysis	analysis	NOUN
ajssms-510	163	16	is	be	AUX
ajssms-510	163	17	to	to	PART
ajssms-510	163	18	test	test	VERB
ajssms-510	163	19	for	for	ADP
ajssms-510	163	20	stationarity	stationarity	NOUN
ajssms-510	163	21	of	of	ADP
ajssms-510	163	22	the	the	DET
ajssms-510	163	23	data	datum	NOUN
ajssms-510	163	24	to	to	PART
ajssms-510	163	25	avoid	avoid	VERB
ajssms-510	163	26	getting	get	VERB
ajssms-510	163	27	spurious	spurious	ADJ
ajssms-510	163	28	result	result	NOUN
ajssms-510	163	29	from	from	ADP
ajssms-510	163	30	the	the	DET
ajssms-510	163	31	analysis	analysis	NOUN
ajssms-510	163	32	.	.	PUNCT
ajssms-510	164	1	to	to	PART
ajssms-510	164	2	ensure	ensure	VERB
ajssms-510	164	3	that	that	SCONJ
ajssms-510	164	4	the	the	DET
ajssms-510	164	5	parameters	parameter	NOUN
ajssms-510	164	6	are	be	AUX
ajssms-510	164	7	estimated	estimate	VERB
ajssms-510	164	8	using	use	VERB
ajssms-510	164	9	stationary	stationary	ADJ
ajssms-510	164	10	time	time	NOUN
ajssms-510	164	11	series	series	PROPN
ajssms-510	164	12	data	data	PROPN
ajssms-510	164	13	,	,	PUNCT
ajssms-510	164	14	the	the	DET
ajssms-510	164	15	augmented	augment	VERB
ajssms-510	164	16	dickey	dickey	NOUN
ajssms-510	164	17	-	-	PUNCT
ajssms-510	164	18	fuller	full	ADJ
ajssms-510	164	19	(	(	PUNCT
ajssms-510	164	20	adf	adf	NOUN
ajssms-510	164	21	)	)	PUNCT
ajssms-510	164	22	test	test	NOUN
ajssms-510	164	23	for	for	ADP
ajssms-510	164	24	unit	unit	NOUN
ajssms-510	164	25	root	root	NOUN
ajssms-510	164	26	was	be	AUX
ajssms-510	164	27	employed	employ	VERB
ajssms-510	164	28	.	.	PUNCT
ajssms-510	165	1	the	the	DET
ajssms-510	165	2	essence	essence	NOUN
ajssms-510	165	3	of	of	ADP
ajssms-510	165	4	the	the	DET
ajssms-510	165	5	adf	adf	NOUN
ajssms-510	165	6	tests	test	NOUN
ajssms-510	165	7	is	be	AUX
ajssms-510	165	8	to	to	PART
ajssms-510	165	9	verify	verify	VERB
ajssms-510	165	10	the	the	DET
ajssms-510	165	11	null	null	ADJ
ajssms-510	165	12	hypothesis	hypothesis	NOUN
ajssms-510	165	13	of	of	ADP
ajssms-510	165	14	unit	unit	NOUN
ajssms-510	165	15	root	root	NOUN
ajssms-510	165	16	or	or	CCONJ
ajssms-510	165	17	non	non	ADJ
ajssms-510	165	18	-	-	ADJ
ajssms-510	165	19	stationary	stationary	ADJ
ajssms-510	165	20	stochastic	stochastic	ADJ
ajssms-510	165	21	process	process	NOUN
ajssms-510	165	22	.	.	PUNCT
ajssms-510	166	1	the	the	DET
ajssms-510	166	2	result	result	NOUN
ajssms-510	166	3	of	of	ADP
ajssms-510	166	4	the	the	DET
ajssms-510	166	5	unit	unit	NOUN
ajssms-510	166	6	root	root	NOUN
ajssms-510	166	7	test	test	NOUN
ajssms-510	166	8	is	be	AUX
ajssms-510	166	9	presented	present	VERB
ajssms-510	166	10	in	in	ADP
ajssms-510	166	11	table	table	NOUN
ajssms-510	166	12	1	1	NUM
ajssms-510	166	13	below	below	ADV
ajssms-510	166	14	.	.	PUNCT
ajssms-510	167	1	5.2	5.2	NUM
ajssms-510	167	2	.	.	PUNCT
ajssms-510	167	3	unit	unit	NOUN
ajssms-510	167	4	root	root	PROPN
ajssms-510	167	5	test	test	PROPN
ajssms-510	167	6	table-1	table-1	NUM
ajssms-510	167	7	.	.	PUNCT
ajssms-510	168	1	the	the	DET
ajssms-510	168	2	summary	summary	NOUN
ajssms-510	168	3	results	result	NOUN
ajssms-510	168	4	of	of	ADP
ajssms-510	168	5	unit	unit	NOUN
ajssms-510	168	6	root	root	NOUN
ajssms-510	168	7	test	test	NOUN
ajssms-510	168	8	level	level	NOUN
ajssms-510	168	9	first	first	ADJ
ajssms-510	168	10	difference	difference	NOUN
ajssms-510	168	11	variables	variable	NOUN
ajssms-510	168	12	adf	adf	PROPN
ajssms-510	168	13	test	test	NOUN
ajssms-510	168	14	statistics	statistic	NOUN
ajssms-510	168	15	1	1	NUM
ajssms-510	168	16	%	%	NOUN
ajssms-510	168	17	critical	critical	ADJ
ajssms-510	168	18	level	level	NOUN
ajssms-510	168	19	adf	adf	NOUN
ajssms-510	168	20	test	test	NOUN
ajssms-510	168	21	statistics	statistic	NOUN
ajssms-510	168	22	1	1	NUM
ajssms-510	168	23	%	%	NOUN
ajssms-510	168	24	critical	critical	ADJ
ajssms-510	168	25	level	level	NOUN
ajssms-510	168	26	prob	prob	NOUN
ajssms-510	168	27	order	order	NOUN
ajssms-510	168	28	of	of	ADP
ajssms-510	168	29	integration	integration	NOUN
ajssms-510	168	30	d.log_fdi	d.log_fdi	ADJ
ajssms-510	168	31	-1.718	-1.718	PROPN
ajssms-510	168	32	-3.485	-3.485	PUNCT
ajssms-510	168	33	-13.170	-13.170	PROPN
ajssms-510	168	34	*	*	PUNCT
ajssms-510	168	35	*	*	PUNCT
ajssms-510	168	36	3.485	3.485	NUM
ajssms-510	168	37	0.0000	0.0000	NUM
ajssms-510	168	38	1(1	1(1	NUM
ajssms-510	168	39	)	)	PUNCT
ajssms-510	168	40	d.log_pnn	d.log_pnn	NOUN
ajssms-510	168	41	0.306	0.306	NUM
ajssms-510	168	42	-3.485	-3.485	PUNCT
ajssms-510	168	43	-13.395	-13.395	PROPN
ajssms-510	168	44	*	*	PUNCT
ajssms-510	168	45	*	*	PUNCT
ajssms-510	168	46	-3.485	-3.485	PUNCT
ajssms-510	168	47	0.0000	0.0000	NUM
ajssms-510	168	48	1(1	1(1	NUM
ajssms-510	168	49	)	)	PUNCT
ajssms-510	168	50	d.log_pcap	d.log_pcap	NOUN
ajssms-510	168	51	-2.767	-2.767	NOUN
ajssms-510	168	52	-3.485	-3.485	PUNCT
ajssms-510	168	53	-13.525	-13.525	PROPN
ajssms-510	168	54	*	*	PUNCT
ajssms-510	168	55	*	*	PUNCT
ajssms-510	168	56	-3.485	-3.485	PUNCT
ajssms-510	168	57	0.0000	0.0000	NUM
ajssms-510	168	58	1(1	1(1	NUM
ajssms-510	168	59	)	)	PUNCT
ajssms-510	168	60	d.ex	d.ex	ADP
ajssms-510	168	61	0.201	0.201	NUM
ajssms-510	168	62	-3.485	-3.485	NOUN
ajssms-510	168	63	-13.410	-13.410	PROPN
ajssms-510	168	64	*	*	PUNCT
ajssms-510	168	65	*	*	PUNCT
ajssms-510	168	66	-3.485	-3.485	PUNCT
ajssms-510	168	67	0.0000	0.0000	NUM
ajssms-510	168	68	1(1	1(1	NUM
ajssms-510	168	69	)	)	PUNCT
ajssms-510	168	70	d.inf	d.inf	VERB
ajssms-510	168	71	3.058	3.058	NUM
ajssms-510	168	72	-3.485	-3.485	X
ajssms-510	168	73	-14.115	-14.115	PROPN
ajssms-510	168	74	*	*	PUNCT
ajssms-510	168	75	*	*	PUNCT
ajssms-510	168	76	-3.485	-3.485	PUNCT
ajssms-510	168	77	0.0000	0.0000	NUM
ajssms-510	168	78	1(1	1(1	NUM
ajssms-510	168	79	)	)	PUNCT
ajssms-510	168	80	d.cit	d.cit	NOUN
ajssms-510	168	81	-1.067	-1.067	X
ajssms-510	168	82	-3.485	-3.485	X
ajssms-510	168	83	-13.347	-13.347	PROPN
ajssms-510	168	84	*	*	PUNCT
ajssms-510	168	85	*	*	PUNCT
ajssms-510	168	86	-3.485	-3.485	PUNCT
ajssms-510	168	87	0.0000	0.0000	NUM
ajssms-510	168	88	1(1	1(1	NUM
ajssms-510	168	89	)	)	PUNCT
ajssms-510	168	90	d.iva	d.iva	NOUN
ajssms-510	168	91	-0.761	-0.761	PUNCT
ajssms-510	168	92	-3.485	-3.485	NOUN
ajssms-510	168	93	-13.181	-13.181	X
ajssms-510	168	94	*	*	PUNCT
ajssms-510	168	95	*	*	PUNCT
ajssms-510	168	96	-3.485	-3.485	PUNCT
ajssms-510	168	97	0.0000	0.0000	NUM
ajssms-510	168	98	1(1	1(1	NUM
ajssms-510	168	99	)	)	PUNCT
ajssms-510	169	1	d.log_hu	d.log_hu	PROPN
ajssms-510	169	2	-2.912	-2.912	PROPN
ajssms-510	169	3	-3.485	-3.485	PUNCT
ajssms-510	169	4	-13.511	-13.511	PROPN
ajssms-510	169	5	*	*	PUNCT
ajssms-510	169	6	*	*	PUNCT
ajssms-510	169	7	-3.485	-3.485	PUNCT
ajssms-510	169	8	0.0000	0.0000	NUM
ajssms-510	169	9	1(1	1(1	NUM
ajssms-510	169	10	)	)	PUNCT
ajssms-510	169	11	source	source	NOUN
ajssms-510	169	12	:	:	PUNCT
ajssms-510	169	13	author‟s	author‟s	NOUN
ajssms-510	169	14	computation	computation	NOUN
ajssms-510	169	15	based	base	VERB
ajssms-510	169	16	on	on	ADP
ajssms-510	169	17	from	from	ADP
ajssms-510	169	18	central	central	ADJ
ajssms-510	169	19	bank	bank	PROPN
ajssms-510	169	20	of	of	ADP
ajssms-510	169	21	nigeria	nigeria	PROPN
ajssms-510	169	22	note	note	VERB
ajssms-510	169	23	:	:	PUNCT
ajssms-510	169	24	*	*	PUNCT
ajssms-510	169	25	*	*	PUNCT
ajssms-510	169	26	indicate	indicate	VERB
ajssms-510	169	27	significance	significance	NOUN
ajssms-510	169	28	at	at	ADP
ajssms-510	169	29	1	1	NUM
ajssms-510	169	30	%	%	NOUN
ajssms-510	169	31	.	.	PUNCT
ajssms-510	170	1	from	from	ADP
ajssms-510	170	2	the	the	DET
ajssms-510	170	3	result	result	NOUN
ajssms-510	170	4	in	in	ADP
ajssms-510	170	5	table1	table1	PROPN
ajssms-510	170	6	above	above	ADV
ajssms-510	170	7	,	,	PUNCT
ajssms-510	170	8	the	the	DET
ajssms-510	170	9	adf	adf	PROPN
ajssms-510	170	10	indicates	indicate	VERB
ajssms-510	170	11	that	that	SCONJ
ajssms-510	170	12	all	all	DET
ajssms-510	170	13	the	the	DET
ajssms-510	170	14	variables	variable	NOUN
ajssms-510	170	15	are	be	AUX
ajssms-510	170	16	integrated	integrate	VERB
ajssms-510	170	17	at	at	ADP
ajssms-510	170	18	order	order	NOUN
ajssms-510	170	19	one	one	NUM
ajssms-510	170	20	(	(	PUNCT
ajssms-510	170	21			NOUN
ajssms-510	170	22	=	=	NOUN
ajssms-510	170	23	1	1	NUM
ajssms-510	170	24	)	)	PUNCT
ajssms-510	170	25	.	.	PUNCT
ajssms-510	171	1	this	this	PRON
ajssms-510	171	2	is	be	AUX
ajssms-510	171	3	an	an	DET
ajssms-510	171	4	indication	indication	NOUN
ajssms-510	171	5	of	of	ADP
ajssms-510	171	6	possible	possible	ADJ
ajssms-510	171	7	long	long	ADJ
ajssms-510	171	8	-	-	PUNCT
ajssms-510	171	9	run	run	VERB
ajssms-510	171	10	linear	linear	ADJ
ajssms-510	171	11	combination	combination	NOUN
ajssms-510	171	12	of	of	ADP
ajssms-510	171	13	the	the	DET
ajssms-510	171	14	variables	variable	NOUN
ajssms-510	171	15	,	,	PUNCT
ajssms-510	171	16	hence	hence	ADV
ajssms-510	171	17	,	,	PUNCT
ajssms-510	171	18	the	the	DET
ajssms-510	171	19	study	study	NOUN
ajssms-510	171	20	conducted	conduct	VERB
ajssms-510	171	21	a	a	DET
ajssms-510	171	22	cointegration	cointegration	NOUN
ajssms-510	171	23	test	test	NOUN
ajssms-510	171	24	for	for	ADP
ajssms-510	171	25	possible	possible	ADJ
ajssms-510	171	26	long	long	ADJ
ajssms-510	171	27	run	run	NOUN
ajssms-510	171	28	relationship	relationship	NOUN
ajssms-510	171	29	among	among	ADP
ajssms-510	171	30	the	the	DET
ajssms-510	171	31	dependent	dependent	ADJ
ajssms-510	171	32	and	and	CCONJ
ajssms-510	171	33	independent	independent	ADJ
ajssms-510	171	34	variables	variable	NOUN
ajssms-510	171	35	.	.	PUNCT
ajssms-510	172	1	5.3	5.3	NUM
ajssms-510	172	2	.	.	X
ajssms-510	172	3	cointegration	cointegration	NOUN
ajssms-510	172	4	test	test	NOUN
ajssms-510	172	5	table-2	table-2	PUNCT
ajssms-510	172	6	.	.	PUNCT
ajssms-510	173	1	summary	summary	NOUN
ajssms-510	173	2	results	result	NOUN
ajssms-510	173	3	of	of	ADP
ajssms-510	173	4	the	the	DET
ajssms-510	173	5	adf	adf	PROPN
ajssms-510	173	6	cointegration	cointegration	PROPN
ajssms-510	173	7	test	test	NOUN
ajssms-510	173	8	test	test	NOUN
ajssms-510	173	9	statistic	statistic	NOUN
ajssms-510	173	10	1	1	NUM
ajssms-510	173	11	%	%	NOUN
ajssms-510	173	12	critical	critical	ADJ
ajssms-510	173	13	value	value	NOUN
ajssms-510	173	14	5	5	NUM
ajssms-510	173	15	%	%	NOUN
ajssms-510	173	16	critical	critical	ADJ
ajssms-510	173	17	value	value	NOUN
ajssms-510	173	18	10	10	NUM
ajssms-510	173	19	%	%	NOUN
ajssms-510	173	20	critical	critical	ADJ
ajssms-510	173	21	value	value	NOUN
ajssms-510	173	22	z(t	z(t	NOUN
ajssms-510	173	23	)	)	PUNCT
ajssms-510	173	24	-1.058	-1.058	PUNCT
ajssms-510	173	25	-3.485	-3.485	PUNCT
ajssms-510	173	26	-2.885	-2.885	NUM
ajssms-510	173	27	-2.575	-2.575	PUNCT
ajssms-510	173	28	source	source	NOUN
ajssms-510	173	29	:	:	PUNCT
ajssms-510	173	30	author‟s	author‟s	NOUN
ajssms-510	173	31	computation	computation	NOUN
ajssms-510	173	32	based	base	VERB
ajssms-510	173	33	on	on	ADP
ajssms-510	173	34	data	datum	NOUN
ajssms-510	173	35	from	from	ADP
ajssms-510	173	36	central	central	ADJ
ajssms-510	173	37	bank	bank	PROPN
ajssms-510	173	38	of	of	ADP
ajssms-510	173	39	nigeria	nigeria	PROPN
ajssms-510	173	40	from	from	ADP
ajssms-510	173	41	the	the	DET
ajssms-510	173	42	adf	adf	PROPN
ajssms-510	173	43	cointegration	cointegration	NOUN
ajssms-510	173	44	test	test	NOUN
ajssms-510	173	45	conducted	conduct	VERB
ajssms-510	173	46	,	,	PUNCT
ajssms-510	173	47	the	the	DET
ajssms-510	173	48	absolute	absolute	ADJ
ajssms-510	173	49	value	value	NOUN
ajssms-510	173	50	of	of	ADP
ajssms-510	173	51	the	the	DET
ajssms-510	173	52	computed	computed	ADJ
ajssms-510	173	53	adf	adf	PROPN
ajssms-510	173	54	test	test	NOUN
ajssms-510	173	55	statistic	statistic	NOUN
ajssms-510	173	56	(	(	PUNCT
ajssms-510	173	57	-1.058	-1.058	ADJ
ajssms-510	173	58	)	)	PUNCT
ajssms-510	173	59	is	be	AUX
ajssms-510	173	60	less	less	ADJ
ajssms-510	173	61	than	than	ADP
ajssms-510	173	62	the	the	DET
ajssms-510	173	63	absolute	absolute	ADJ
ajssms-510	173	64	value	value	NOUN
ajssms-510	173	65	of	of	ADP
ajssms-510	173	66	the	the	DET
ajssms-510	173	67	tabulated	tabulate	VERB
ajssms-510	173	68	adf	adf	PROPN
ajssms-510	173	69	critical	critical	ADJ
ajssms-510	173	70	value	value	NOUN
ajssms-510	173	71	(	(	PUNCT
ajssms-510	173	72	-2.885	-2.885	NOUN
ajssms-510	173	73	)	)	PUNCT
ajssms-510	173	74	at	at	ADP
ajssms-510	173	75	5	5	NUM
ajssms-510	173	76	%	%	NOUN
ajssms-510	173	77	level	level	NOUN
ajssms-510	173	78	of	of	ADP
ajssms-510	173	79	significance	significance	NOUN
ajssms-510	173	80	as	as	SCONJ
ajssms-510	173	81	presented	present	VERB
ajssms-510	173	82	in	in	ADP
ajssms-510	173	83	table	table	NOUN
ajssms-510	173	84	2	2	NUM
ajssms-510	173	85	above	above	ADV
ajssms-510	173	86	,	,	PUNCT
ajssms-510	173	87	hence	hence	ADV
ajssms-510	173	88	,	,	PUNCT
ajssms-510	173	89	making	make	VERB
ajssms-510	173	90	all	all	DET
ajssms-510	173	91	the	the	DET
ajssms-510	173	92	variables	variable	NOUN
ajssms-510	173	93	not	not	PART
ajssms-510	173	94	to	to	PART
ajssms-510	173	95	have	have	VERB
ajssms-510	173	96	long	long	ADJ
ajssms-510	173	97	run	run	NOUN
ajssms-510	173	98	relationship	relationship	NOUN
ajssms-510	173	99	,	,	PUNCT
ajssms-510	173	100	that	that	ADV
ajssms-510	173	101	is	is	ADV
ajssms-510	173	102	,	,	PUNCT
ajssms-510	173	103	they	they	PRON
ajssms-510	173	104	are	be	AUX
ajssms-510	173	105	not	not	PART
ajssms-510	173	106	cointegrated	cointegrate	VERB
ajssms-510	173	107	.	.	PUNCT
ajssms-510	174	1	because	because	SCONJ
ajssms-510	174	2	the	the	DET
ajssms-510	174	3	dependent	dependent	ADJ
ajssms-510	174	4	and	and	CCONJ
ajssms-510	174	5	independent	independent	ADJ
ajssms-510	174	6	variables	variable	NOUN
ajssms-510	174	7	are	be	AUX
ajssms-510	174	8	not	not	PART
ajssms-510	174	9	cointegrated	cointegrate	VERB
ajssms-510	174	10	,	,	PUNCT
ajssms-510	174	11	we	we	PRON
ajssms-510	174	12	could	could	AUX
ajssms-510	174	13	not	not	PART
ajssms-510	174	14	proceed	proceed	VERB
ajssms-510	174	15	to	to	ADP
ajssms-510	174	16	error	error	NOUN
ajssms-510	174	17	correction	correction	NOUN
ajssms-510	174	18	model	model	NOUN
ajssms-510	174	19	as	as	SCONJ
ajssms-510	174	20	specified	specify	VERB
ajssms-510	174	21	in	in	ADP
ajssms-510	174	22	equation	equation	NOUN
ajssms-510	174	23	3	3	NUM
ajssms-510	174	24	.	.	PROPN
ajssms-510	174	25	5.4	5.4	NUM
ajssms-510	174	26	.	.	PUNCT
ajssms-510	175	1	regression	regression	NOUN
ajssms-510	175	2	result	result	NOUN
ajssms-510	175	3	result	result	NOUN
ajssms-510	175	4	of	of	ADP
ajssms-510	175	5	the	the	DET
ajssms-510	175	6	regression	regression	NOUN
ajssms-510	175	7	is	be	AUX
ajssms-510	175	8	presented	present	VERB
ajssms-510	175	9	in	in	ADP
ajssms-510	175	10	table	table	NOUN
ajssms-510	175	11	3	3	NUM
ajssms-510	175	12	below	below	ADV
ajssms-510	175	13	.	.	PUNCT
ajssms-510	176	1	table-3	table-3	X
ajssms-510	176	2	.	.	PUNCT
ajssms-510	177	1	dependent	dependent	ADJ
ajssms-510	177	2	variable	variable	NOUN
ajssms-510	177	3	=	=	PUNCT
ajssms-510	177	4	d.log_fdi	d.log_fdi	PROPN
ajssms-510	177	5	variables	variable	NOUN
ajssms-510	177	6	coef	coef	PROPN
ajssms-510	177	7	.	.	PUNCT
ajssms-510	178	1	std	std	NOUN
ajssms-510	178	2	.	.	PUNCT
ajssms-510	179	1	err	err	PROPN
ajssms-510	179	2	.	.	PUNCT
ajssms-510	180	1	t	t	PROPN
ajssms-510	180	2	p>|t|	p>|t|	PROPN
ajssms-510	180	3	d.log_pnn	d.log_pnn	PROPN
ajssms-510	180	4	.	.	PUNCT
ajssms-510	181	1	0.343721	0.343721	NUM
ajssms-510	181	2	0.1411218	0.1411218	NUM
ajssms-510	181	3	2.44	2.44	NUM
ajssms-510	181	4	*	*	PUNCT
ajssms-510	181	5	*	*	PUNCT
ajssms-510	181	6	*	*	PUNCT
ajssms-510	181	7	0.016	0.016	NUM
ajssms-510	181	8	d.log_pcap	d.log_pcap	NOUN
ajssms-510	181	9	0.0075598	0.0075598	NUM
ajssms-510	181	10	0.2525796	0.2525796	NUM
ajssms-510	181	11	0.03	0.03	NUM
ajssms-510	181	12	0.976	0.976	NUM
ajssms-510	181	13	d.ex	d.ex	ADP
ajssms-510	181	14	-0.0232011	-0.0232011	NOUN
ajssms-510	181	15	0.0045487	0.0045487	NUM
ajssms-510	181	16	-5.10	-5.10	NOUN
ajssms-510	181	17	*	*	PUNCT
ajssms-510	181	18	*	*	PUNCT
ajssms-510	181	19	*	*	PUNCT
ajssms-510	181	20	0.000	0.000	NUM
ajssms-510	181	21	d.inf	d.inf	VERB
ajssms-510	181	22	-0.0129584	-0.0129584	NOUN
ajssms-510	181	23	0.0040164	0.0040164	NUM
ajssms-510	181	24	-3.23	-3.23	NOUN
ajssms-510	181	25	*	*	X
ajssms-510	181	26	*	*	PUNCT
ajssms-510	181	27	*	*	PUNCT
ajssms-510	181	28	0.002	0.002	NUM
ajssms-510	181	29	d.cit	d.cit	PROPN
ajssms-510	181	30	-0.1211886	-0.1211886	X
ajssms-510	181	31	0.0533941	0.0533941	NUM
ajssms-510	181	32	-2.27	-2.27	PROPN
ajssms-510	181	33	*	*	PROPN
ajssms-510	181	34	*	*	PUNCT
ajssms-510	181	35	0.025	0.025	NUM
ajssms-510	181	36	d.iva	d.iva	NOUN
ajssms-510	181	37	.	.	PUNCT
ajssms-510	182	1	0.0109855	0.0109855	NUM
ajssms-510	182	2	0.0057815	0.0057815	NUM
ajssms-510	182	3	1.90	1.90	NUM
ajssms-510	182	4	*	*	NUM
ajssms-510	182	5	0.059	0.059	NUM
ajssms-510	182	6	d.log_hu	d.log_hu	PROPN
ajssms-510	182	7	.	.	PUNCT
ajssms-510	182	8	0.1985137	0.1985137	NUM
ajssms-510	182	9	0.4662362	0.4662362	NUM
ajssms-510	182	10	0.43	0.43	NUM
ajssms-510	182	11	0.671	0.671	NUM
ajssms-510	182	12	_	_	PUNCT
ajssms-510	182	13	cons	con	NOUN
ajssms-510	182	14	0.0198207	0.0198207	NUM
ajssms-510	182	15	0.0286198	0.0286198	NUM
ajssms-510	182	16	0.69	0.69	NUM
ajssms-510	182	17	0.490	0.490	NUM
ajssms-510	182	18	source	source	NOUN
ajssms-510	182	19	:	:	PUNCT
ajssms-510	182	20	author‟s	author‟s	NOUN
ajssms-510	182	21	computation	computation	NOUN
ajssms-510	182	22	based	base	VERB
ajssms-510	182	23	on	on	ADP
ajssms-510	182	24	regression	regression	NOUN
ajssms-510	182	25	result	result	NOUN
ajssms-510	182	26	*	*	PUNCT
ajssms-510	182	27	*	*	PUNCT
ajssms-510	182	28	*	*	PUNCT
ajssms-510	182	29	=	=	NOUN
ajssms-510	182	30	significant	significant	ADJ
ajssms-510	182	31	at	at	ADP
ajssms-510	182	32	1	1	NUM
ajssms-510	182	33	%	%	NOUN
ajssms-510	182	34	;	;	PUNCT
ajssms-510	183	1	*	*	PUNCT
ajssms-510	183	2	*	*	PUNCT
ajssms-510	184	1	=	=	PUNCT
ajssms-510	184	2	significant	significant	ADJ
ajssms-510	184	3	at	at	ADP
ajssms-510	184	4	5	5	NUM
ajssms-510	184	5	%	%	NOUN
ajssms-510	184	6	;	;	PUNCT
ajssms-510	184	7	*	*	PUNCT
ajssms-510	185	1	=	=	PUNCT
ajssms-510	185	2	significant	significant	ADJ
ajssms-510	185	3	at	at	ADP
ajssms-510	185	4	10	10	NUM
ajssms-510	185	5	%	%	NOUN
ajssms-510	185	6	;	;	PUNCT
ajssms-510	185	7	r2=	r2=	X
ajssms-510	185	8	o.27	o.27	PROPN
ajssms-510	185	9	dw	dw	X
ajssms-510	185	10	(	(	PUNCT
ajssms-510	185	11	8,175	8,175	NUM
ajssms-510	185	12	)	)	PUNCT
ajssms-510	185	13	=	=	PUNCT
ajssms-510	185	14	2.006	2.006	NUM
ajssms-510	185	15	from	from	ADP
ajssms-510	185	16	the	the	DET
ajssms-510	185	17	result	result	NOUN
ajssms-510	185	18	presented	present	VERB
ajssms-510	185	19	in	in	ADP
ajssms-510	185	20	table	table	NOUN
ajssms-510	185	21	3	3	NUM
ajssms-510	185	22	,	,	PUNCT
ajssms-510	185	23	all	all	DET
ajssms-510	185	24	the	the	DET
ajssms-510	185	25	variables	variable	NOUN
ajssms-510	185	26	in	in	ADP
ajssms-510	185	27	the	the	DET
ajssms-510	185	28	model	model	NOUN
ajssms-510	185	29	appeared	appear	VERB
ajssms-510	185	30	with	with	ADP
ajssms-510	185	31	the	the	DET
ajssms-510	185	32	expected	expect	VERB
ajssms-510	185	33	signs	sign	NOUN
ajssms-510	185	34	.	.	PUNCT
ajssms-510	186	1	it	it	PRON
ajssms-510	186	2	is	be	AUX
ajssms-510	186	3	not	not	PART
ajssms-510	186	4	only	only	ADV
ajssms-510	186	5	the	the	DET
ajssms-510	186	6	core	core	NOUN
ajssms-510	186	7	variables	variable	NOUN
ajssms-510	186	8	that	that	PRON
ajssms-510	186	9	satisfied	satisfy	VERB
ajssms-510	186	10	the	the	DET
ajssms-510	186	11	a	a	DET
ajssms-510	186	12	priori	priori	ADJ
ajssms-510	186	13	theoretical	theoretical	ADJ
ajssms-510	186	14	expectation	expectation	NOUN
ajssms-510	186	15	but	but	CCONJ
ajssms-510	186	16	other	other	ADJ
ajssms-510	186	17	determining	determine	VERB
ajssms-510	186	18	variables	variable	NOUN
ajssms-510	186	19	as	as	ADV
ajssms-510	186	20	well	well	ADV
ajssms-510	186	21	.	.	PUNCT
ajssms-510	187	1	openness	openness	NOUN
ajssms-510	187	2	(	(	PUNCT
ajssms-510	187	3	pnn	pnn	PROPN
ajssms-510	187	4	)	)	PUNCT
ajssms-510	187	5	,	,	PUNCT
ajssms-510	187	6	per	per	ADP
ajssms-510	187	7	capita	capita	X
ajssms-510	187	8	income	income	NOUN
ajssms-510	187	9	(	(	PUNCT
ajssms-510	187	10	pcap	pcap	NOUN
ajssms-510	187	11	)	)	PUNCT
ajssms-510	187	12	,	,	PUNCT
ajssms-510	187	13	investment	investment	NOUN
ajssms-510	187	14	allowance	allowance	NOUN
ajssms-510	187	15	(	(	PUNCT
ajssms-510	187	16	iva	iva	NOUN
ajssms-510	187	17	)	)	PUNCT
ajssms-510	187	18	and	and	CCONJ
ajssms-510	187	19	human	human	ADJ
ajssms-510	187	20	capital	capital	NOUN
ajssms-510	187	21	(	(	PUNCT
ajssms-510	187	22	hu	hu	PROPN
ajssms-510	187	23	)	)	PUNCT
ajssms-510	187	24	have	have	VERB
ajssms-510	187	25	positive	positive	ADJ
ajssms-510	187	26	relationship	relationship	NOUN
ajssms-510	187	27	with	with	ADP
ajssms-510	187	28	foreign	foreign	ADJ
ajssms-510	187	29	direct	direct	ADJ
ajssms-510	187	30	investment	investment	NOUN
ajssms-510	187	31	to	to	ADP
ajssms-510	187	32	the	the	DET
ajssms-510	187	33	non	non	ADJ
ajssms-510	187	34	-	-	ADJ
ajssms-510	187	35	oil	oil	ADJ
ajssms-510	187	36	sector	sector	NOUN
ajssms-510	187	37	.	.	PUNCT
ajssms-510	188	1	but	but	CCONJ
ajssms-510	188	2	inflation	inflation	NOUN
ajssms-510	188	3	(	(	PUNCT
ajssms-510	188	4	inf	inf	NOUN
ajssms-510	188	5	)	)	PUNCT
ajssms-510	188	6	,	,	PUNCT
ajssms-510	188	7	exchange	exchange	NOUN
ajssms-510	188	8	rate	rate	NOUN
ajssms-510	188	9	(	(	PUNCT
ajssms-510	188	10	ex	ex	NOUN
ajssms-510	188	11	)	)	PUNCT
ajssms-510	188	12	and	and	CCONJ
ajssms-510	188	13	company	company	NOUN
ajssms-510	188	14	income	income	NOUN
ajssms-510	188	15	tax	tax	NOUN
ajssms-510	188	16	(	(	PUNCT
ajssms-510	188	17	cit	cit	PROPN
ajssms-510	188	18	)	)	PUNCT
ajssms-510	188	19	negatively	negatively	ADV
ajssms-510	188	20	affect	affect	VERB
ajssms-510	188	21	flow	flow	NOUN
ajssms-510	188	22	of	of	ADP
ajssms-510	188	23	foreign	foreign	ADJ
ajssms-510	188	24	direct	direct	ADJ
ajssms-510	188	25	investment	investment	NOUN
ajssms-510	188	26	to	to	ADP
ajssms-510	188	27	the	the	DET
ajssms-510	188	28	non	non	ADJ
ajssms-510	188	29	-	-	ADJ
ajssms-510	188	30	oil	oil	ADJ
ajssms-510	188	31	sector	sector	NOUN
ajssms-510	188	32	in	in	ADP
ajssms-510	188	33	nigeria	nigeria	PROPN
ajssms-510	188	34	within	within	ADP
ajssms-510	188	35	the	the	DET
ajssms-510	188	36	period	period	NOUN
ajssms-510	188	37	of	of	ADP
ajssms-510	188	38	study	study	NOUN
ajssms-510	188	39	.	.	PUNCT
ajssms-510	189	1	before	before	SCONJ
ajssms-510	189	2	we	we	PRON
ajssms-510	189	3	proceeded	proceed	VERB
ajssms-510	189	4	to	to	ADP
ajssms-510	189	5	the	the	DET
ajssms-510	189	6	discussion	discussion	NOUN
ajssms-510	189	7	of	of	ADP
ajssms-510	189	8	research	research	NOUN
ajssms-510	189	9	finding	finding	NOUN
ajssms-510	189	10	,	,	PUNCT
ajssms-510	189	11	some	some	DET
ajssms-510	189	12	post	post	NOUN
ajssms-510	189	13	estimation	estimation	NOUN
ajssms-510	189	14	tests	test	NOUN
ajssms-510	189	15	were	be	AUX
ajssms-510	189	16	carried	carry	VERB
ajssms-510	189	17	out	out	ADP
ajssms-510	189	18	to	to	PART
ajssms-510	189	19	find	find	VERB
ajssms-510	189	20	out	out	ADP
ajssms-510	189	21	the	the	DET
ajssms-510	189	22	reliability	reliability	NOUN
ajssms-510	189	23	of	of	ADP
ajssms-510	189	24	the	the	DET
ajssms-510	189	25	result	result	NOUN
ajssms-510	189	26	presented	present	VERB
ajssms-510	189	27	in	in	ADP
ajssms-510	189	28	table	table	NOUN
ajssms-510	189	29	3	3	NUM
ajssms-510	189	30	.	.	PUNCT
ajssms-510	190	1	the	the	DET
ajssms-510	190	2	tests	test	NOUN
ajssms-510	190	3	are	be	AUX
ajssms-510	190	4	important	important	ADJ
ajssms-510	190	5	to	to	PART
ajssms-510	190	6	check	check	VERB
ajssms-510	190	7	the	the	DET
ajssms-510	190	8	violation	violation	NOUN
ajssms-510	190	9	of	of	ADP
ajssms-510	190	10	the	the	DET
ajssms-510	190	11	assumptions	assumption	NOUN
ajssms-510	190	12	of	of	ADP
ajssms-510	190	13	the	the	DET
ajssms-510	190	14	ordinary	ordinary	ADJ
ajssms-510	190	15	least	least	ADJ
ajssms-510	190	16	square	square	ADJ
ajssms-510	190	17	.	.	PUNCT
ajssms-510	191	1	asian	asian	ADJ
ajssms-510	191	2	journal	journal	NOUN
ajssms-510	191	3	of	of	ADP
ajssms-510	191	4	social	social	ADJ
ajssms-510	191	5	sciences	sciences	PROPN
ajssms-510	191	6	and	and	CCONJ
ajssms-510	191	7	management	management	NOUN
ajssms-510	191	8	studies	study	NOUN
ajssms-510	191	9	,	,	PUNCT
ajssms-510	191	10	2017	2017	NUM
ajssms-510	191	11	,	,	PUNCT
ajssms-510	191	12	4(1	4(1	NOUN
ajssms-510	191	13	):	):	PUNCT
ajssms-510	191	14	57	57	NUM
ajssms-510	191	15	-	-	SYM
ajssms-510	191	16	64	64	NUM
ajssms-510	191	17	62	62	NUM
ajssms-510	191	18	5.5	5.5	NUM
ajssms-510	191	19	.	.	PUNCT
ajssms-510	192	1	test	test	NOUN
ajssms-510	192	2	for	for	ADP
ajssms-510	192	3	multicollinearity	multicollinearity	NOUN
ajssms-510	192	4	existence	existence	NOUN
ajssms-510	192	5	of	of	ADP
ajssms-510	192	6	collinearity	collinearity	NOUN
ajssms-510	192	7	in	in	ADP
ajssms-510	192	8	a	a	DET
ajssms-510	192	9	regression	regression	NOUN
ajssms-510	192	10	result	result	NOUN
ajssms-510	192	11	violates	violate	VERB
ajssms-510	192	12	one	one	NUM
ajssms-510	192	13	of	of	ADP
ajssms-510	192	14	the	the	DET
ajssms-510	192	15	assumptions	assumption	NOUN
ajssms-510	192	16	of	of	ADP
ajssms-510	192	17	ordinary	ordinary	ADJ
ajssms-510	192	18	least	least	ADV
ajssms-510	192	19	square	square	ADJ
ajssms-510	192	20	and	and	CCONJ
ajssms-510	192	21	makes	make	VERB
ajssms-510	192	22	the	the	DET
ajssms-510	192	23	result	result	NOUN
ajssms-510	192	24	unacceptable	unacceptable	ADJ
ajssms-510	192	25	for	for	ADP
ajssms-510	192	26	policy	policy	NOUN
ajssms-510	192	27	reference	reference	NOUN
ajssms-510	192	28	.	.	PUNCT
ajssms-510	193	1	the	the	DET
ajssms-510	193	2	result	result	NOUN
ajssms-510	193	3	of	of	ADP
ajssms-510	193	4	multicollinearity	multicollinearity	NOUN
ajssms-510	193	5	conducted	conduct	VERB
ajssms-510	193	6	is	be	AUX
ajssms-510	193	7	presented	present	VERB
ajssms-510	193	8	in	in	ADP
ajssms-510	193	9	table	table	NOUN
ajssms-510	193	10	4	4	NUM
ajssms-510	193	11	.	.	PUNCT
ajssms-510	194	1	table-4	table-4	X
ajssms-510	194	2	.	.	PUNCT
ajssms-510	195	1	summary	summary	NOUN
ajssms-510	195	2	results	result	NOUN
ajssms-510	195	3	of	of	ADP
ajssms-510	195	4	the	the	DET
ajssms-510	195	5	multicollinearity	multicollinearity	NOUN
ajssms-510	195	6	test	test	NOUN
ajssms-510	195	7	variable	variable	NOUN
ajssms-510	195	8	vif	vif	NOUN
ajssms-510	195	9	1	1	NUM
ajssms-510	195	10	/	/	SYM
ajssms-510	195	11	vif	vif	X
ajssms-510	195	12	cit	cit	PROPN
ajssms-510	195	13	1.64	1.64	NUM
ajssms-510	195	14	0.609452	0.609452	NUM
ajssms-510	195	15	iva	iva	NOUN
ajssms-510	195	16	1.47	1.47	NUM
ajssms-510	195	17	0.681556	0.681556	NUM
ajssms-510	195	18	log_pnn	log_pnn	PROPN
ajssms-510	195	19	1	1	NUM
ajssms-510	195	20	..	..	SYM
ajssms-510	195	21	30	30	NUM
ajssms-510	195	22	0.68405	0.68405	NUM
ajssms-510	195	23	log_pcap	log_pcap	NOUN
ajssms-510	195	24	1.33	1.33	NUM
ajssms-510	195	25	0.752046	0.752046	NUM
ajssms-510	195	26	inf	inf	NOUN
ajssms-510	195	27	1.13	1.13	NUM
ajssms-510	195	28	0.883143	0.883143	NUM
ajssms-510	195	29	log_hu	log_hu	PUNCT
ajssms-510	195	30	1.14	1.14	NUM
ajssms-510	195	31	0.875758	0.875758	NUM
ajssms-510	195	32	ex	ex	PUNCT
ajssms-510	195	33	1.02	1.02	NUM
ajssms-510	195	34	0.975740	0.975740	NUM
ajssms-510	195	35	mean	mean	VERB
ajssms-510	195	36	vif	vif	PROPN
ajssms-510	195	37	1.29	1.29	NUM
ajssms-510	195	38	source	source	NOUN
ajssms-510	195	39	:	:	PUNCT
ajssms-510	195	40	author	author	NOUN
ajssms-510	195	41	computation	computation	NOUN
ajssms-510	195	42	based	base	VERB
ajssms-510	195	43	on	on	ADP
ajssms-510	195	44	from	from	ADP
ajssms-510	195	45	central	central	ADJ
ajssms-510	195	46	bank	bank	PROPN
ajssms-510	195	47	of	of	ADP
ajssms-510	195	48	nigeria	nigeria	PROPN
ajssms-510	195	49	result	result	VERB
ajssms-510	195	50	of	of	ADP
ajssms-510	195	51	the	the	DET
ajssms-510	195	52	multicollinearity	multicollinearity	NOUN
ajssms-510	195	53	test	test	NOUN
ajssms-510	195	54	is	be	AUX
ajssms-510	195	55	presented	present	VERB
ajssms-510	195	56	in	in	ADP
ajssms-510	195	57	table	table	NOUN
ajssms-510	195	58	4	4	NUM
ajssms-510	195	59	.	.	PUNCT
ajssms-510	196	1	since	since	SCONJ
ajssms-510	196	2	the	the	DET
ajssms-510	196	3	inverse	inverse	NOUN
ajssms-510	196	4	of	of	ADP
ajssms-510	196	5	the	the	DET
ajssms-510	196	6	variance	variance	NOUN
ajssms-510	196	7	inflation	inflation	NOUN
ajssms-510	196	8	factor	factor	NOUN
ajssms-510	196	9	(	(	PUNCT
ajssms-510	196	10	1	1	NUM
ajssms-510	196	11	/	/	SYM
ajssms-510	196	12	vif	vif	NOUN
ajssms-510	196	13	)	)	PUNCT
ajssms-510	196	14	is	be	AUX
ajssms-510	196	15	closer	close	ADJ
ajssms-510	196	16	to	to	ADP
ajssms-510	196	17	the	the	DET
ajssms-510	196	18	value	value	NOUN
ajssms-510	196	19	1	1	NUM
ajssms-510	196	20	,	,	PUNCT
ajssms-510	196	21	there	there	PRON
ajssms-510	196	22	is	be	VERB
ajssms-510	196	23	no	no	DET
ajssms-510	196	24	suspicion	suspicion	NOUN
ajssms-510	196	25	of	of	ADP
ajssms-510	196	26	multicollinearity	multicollinearity	NOUN
ajssms-510	196	27	.	.	PUNCT
ajssms-510	197	1	5.6	5.6	NUM
ajssms-510	197	2	.	.	PUNCT
ajssms-510	197	3	specification	specification	NOUN
ajssms-510	197	4	error	error	NOUN
ajssms-510	197	5	test	test	NOUN
ajssms-510	197	6	the	the	DET
ajssms-510	197	7	ramsey	ramsey	PROPN
ajssms-510	197	8	reset	reset	PROPN
ajssms-510	197	9	test	test	NOUN
ajssms-510	197	10	was	be	AUX
ajssms-510	197	11	employed	employ	VERB
ajssms-510	197	12	to	to	PART
ajssms-510	197	13	test	test	VERB
ajssms-510	197	14	for	for	ADP
ajssms-510	197	15	wrong	wrong	ADJ
ajssms-510	197	16	specification	specification	NOUN
ajssms-510	197	17	in	in	ADP
ajssms-510	197	18	the	the	DET
ajssms-510	197	19	model	model	NOUN
ajssms-510	197	20	.	.	PUNCT
ajssms-510	198	1	ramsey	ramsey	PROPN
ajssms-510	198	2	reset	reset	PROPN
ajssms-510	198	3	test	test	NOUN
ajssms-510	198	4	followed	follow	VERB
ajssms-510	198	5	the	the	DET
ajssms-510	198	6	f	f	NOUN
ajssms-510	198	7	-	-	PUNCT
ajssms-510	198	8	distribution	distribution	NOUN
ajssms-510	198	9	.	.	PUNCT
ajssms-510	199	1	the	the	DET
ajssms-510	199	2	result	result	NOUN
ajssms-510	199	3	is	be	AUX
ajssms-510	199	4	presented	present	VERB
ajssms-510	199	5	below	below	ADV
ajssms-510	199	6	.	.	PUNCT
ajssms-510	200	1	hence	hence	ADV
ajssms-510	200	2	,	,	PUNCT
ajssms-510	200	3	ftab(0.05	ftab(0.05	NOUN
ajssms-510	200	4	(	(	PUNCT
ajssms-510	200	5	3	3	NUM
ajssms-510	200	6	,	,	PUNCT
ajssms-510	200	7	164	164	NUM
ajssms-510	200	8	)	)	PUNCT
ajssms-510	200	9	=	=	SYM
ajssms-510	200	10	2.60	2.60	NUM
ajssms-510	200	11	fcal	fcal	ADJ
ajssms-510	200	12	(	(	PUNCT
ajssms-510	200	13	3	3	NUM
ajssms-510	200	14	,	,	PUNCT
ajssms-510	200	15	164	164	NUM
ajssms-510	200	16	)	)	PUNCT
ajssms-510	200	17	=	=	SYM
ajssms-510	200	18	1.58	1.58	NUM
ajssms-510	200	19	.	.	PUNCT
ajssms-510	201	1	the	the	DET
ajssms-510	201	2	result	result	NOUN
ajssms-510	201	3	therefore	therefore	ADV
ajssms-510	201	4	suggests	suggest	VERB
ajssms-510	201	5	that	that	SCONJ
ajssms-510	201	6	the	the	DET
ajssms-510	201	7	model	model	NOUN
ajssms-510	201	8	is	be	AUX
ajssms-510	201	9	well	well	ADV
ajssms-510	201	10	-	-	PUNCT
ajssms-510	201	11	specified	specify	VERB
ajssms-510	201	12	since	since	SCONJ
ajssms-510	201	13	f	f	NOUN
ajssms-510	201	14	-	-	PUNCT
ajssms-510	201	15	cal	cal	ADJ
ajssms-510	201	16	<	<	X
ajssms-510	201	17	f-0.05	f-0.05	NOUN
ajssms-510	201	18	,	,	PUNCT
ajssms-510	201	19	and	and	CCONJ
ajssms-510	201	20	the	the	DET
ajssms-510	201	21	null	null	ADJ
ajssms-510	201	22	hypothesis	hypothesis	NOUN
ajssms-510	201	23	is	be	AUX
ajssms-510	201	24	rejected	reject	VERB
ajssms-510	201	25	and	and	CCONJ
ajssms-510	201	26	the	the	DET
ajssms-510	201	27	conclusion	conclusion	NOUN
ajssms-510	201	28	is	be	AUX
ajssms-510	201	29	that	that	SCONJ
ajssms-510	201	30	the	the	DET
ajssms-510	201	31	model	model	NOUN
ajssms-510	201	32	is	be	AUX
ajssms-510	201	33	well	well	ADV
ajssms-510	201	34	-	-	PUNCT
ajssms-510	201	35	specified	specify	VERB
ajssms-510	201	36	.	.	PUNCT
ajssms-510	202	1	6	6	X
ajssms-510	202	2	.	.	X
ajssms-510	202	3	discussion	discussion	NOUN
ajssms-510	202	4	of	of	ADP
ajssms-510	202	5	research	research	NOUN
ajssms-510	202	6	finding	find	VERB
ajssms-510	202	7	all	all	DET
ajssms-510	202	8	the	the	DET
ajssms-510	202	9	tests	test	NOUN
ajssms-510	202	10	conducted	conduct	VERB
ajssms-510	202	11	have	have	AUX
ajssms-510	202	12	not	not	PART
ajssms-510	202	13	shown	show	VERB
ajssms-510	202	14	any	any	DET
ajssms-510	202	15	violation	violation	NOUN
ajssms-510	202	16	of	of	ADP
ajssms-510	202	17	the	the	DET
ajssms-510	202	18	assumptions	assumption	NOUN
ajssms-510	202	19	of	of	ADP
ajssms-510	202	20	the	the	DET
ajssms-510	202	21	ordinary	ordinary	ADJ
ajssms-510	202	22	least	least	ADJ
ajssms-510	202	23	square	square	NOUN
ajssms-510	202	24	which	which	PRON
ajssms-510	202	25	can	can	AUX
ajssms-510	202	26	impose	impose	VERB
ajssms-510	202	27	serious	serious	ADJ
ajssms-510	202	28	limitation	limitation	NOUN
ajssms-510	202	29	in	in	ADP
ajssms-510	202	30	accepting	accept	VERB
ajssms-510	202	31	the	the	DET
ajssms-510	202	32	regression	regression	NOUN
ajssms-510	202	33	result	result	NOUN
ajssms-510	202	34	presented	present	VERB
ajssms-510	202	35	in	in	ADP
ajssms-510	202	36	table	table	NOUN
ajssms-510	202	37	3	3	NUM
ajssms-510	202	38	above	above	ADV
ajssms-510	202	39	.	.	PUNCT
ajssms-510	203	1	our	our	PRON
ajssms-510	203	2	detailed	detailed	ADJ
ajssms-510	203	3	discussion	discussion	NOUN
ajssms-510	203	4	was	be	AUX
ajssms-510	203	5	restricted	restrict	VERB
ajssms-510	203	6	to	to	ADP
ajssms-510	203	7	the	the	DET
ajssms-510	203	8	tax	tax	NOUN
ajssms-510	203	9	incentives	incentive	NOUN
ajssms-510	203	10	,	,	PUNCT
ajssms-510	203	11	the	the	DET
ajssms-510	203	12	interest	interest	NOUN
ajssms-510	203	13	of	of	ADP
ajssms-510	203	14	the	the	DET
ajssms-510	203	15	study	study	NOUN
ajssms-510	203	16	.	.	PUNCT
ajssms-510	204	1	6.1	6.1	NUM
ajssms-510	204	2	.	.	PUNCT
ajssms-510	204	3	tax	tax	NOUN
ajssms-510	204	4	incentives	incentive	NOUN
ajssms-510	204	5	the	the	DET
ajssms-510	204	6	variables	variable	NOUN
ajssms-510	204	7	used	use	VERB
ajssms-510	204	8	to	to	PART
ajssms-510	204	9	evaluate	evaluate	VERB
ajssms-510	204	10	the	the	DET
ajssms-510	204	11	tax	tax	NOUN
ajssms-510	204	12	incentives	incentive	NOUN
ajssms-510	204	13	in	in	ADP
ajssms-510	204	14	nigeria	nigeria	PROPN
ajssms-510	204	15	are	be	AUX
ajssms-510	204	16	company	company	NOUN
ajssms-510	204	17	income	income	NOUN
ajssms-510	204	18	tax	tax	NOUN
ajssms-510	204	19	(	(	PUNCT
ajssms-510	204	20	cit	cit	PROPN
ajssms-510	204	21	)	)	PUNCT
ajssms-510	204	22	and	and	CCONJ
ajssms-510	204	23	investment	investment	NOUN
ajssms-510	204	24	allowance	allowance	NOUN
ajssms-510	204	25	(	(	PUNCT
ajssms-510	204	26	iva	iva	PROPN
ajssms-510	204	27	)	)	PUNCT
ajssms-510	204	28	.	.	PUNCT
ajssms-510	205	1	company	company	NOUN
ajssms-510	205	2	income	income	NOUN
ajssms-510	205	3	tax	tax	NOUN
ajssms-510	205	4	has	have	VERB
ajssms-510	205	5	a	a	DET
ajssms-510	205	6	negative	negative	ADJ
ajssms-510	205	7	coefficient	coefficient	NOUN
ajssms-510	205	8	according	accord	VERB
ajssms-510	205	9	to	to	PART
ajssms-510	205	10	result	result	NOUN
ajssms-510	205	11	in	in	ADP
ajssms-510	205	12	table	table	NOUN
ajssms-510	205	13	3	3	NUM
ajssms-510	205	14	,	,	PUNCT
ajssms-510	205	15	revealing	reveal	VERB
ajssms-510	205	16	negative	negative	ADJ
ajssms-510	205	17	relationship	relationship	NOUN
ajssms-510	205	18	between	between	ADP
ajssms-510	205	19	company	company	NOUN
ajssms-510	205	20	income	income	NOUN
ajssms-510	205	21	tax	tax	NOUN
ajssms-510	205	22	and	and	CCONJ
ajssms-510	205	23	flow	flow	NOUN
ajssms-510	205	24	of	of	ADP
ajssms-510	205	25	foreign	foreign	ADJ
ajssms-510	205	26	direct	direct	ADJ
ajssms-510	205	27	investment	investment	NOUN
ajssms-510	205	28	to	to	ADP
ajssms-510	205	29	the	the	DET
ajssms-510	205	30	non	non	ADJ
ajssms-510	205	31	-	-	ADJ
ajssms-510	205	32	oil	oil	ADJ
ajssms-510	205	33	sector	sector	NOUN
ajssms-510	205	34	of	of	ADP
ajssms-510	205	35	nigeria	nigeria	PROPN
ajssms-510	205	36	.	.	PUNCT
ajssms-510	206	1	the	the	DET
ajssms-510	206	2	consequence	consequence	NOUN
ajssms-510	206	3	of	of	ADP
ajssms-510	206	4	the	the	DET
ajssms-510	206	5	negative	negative	ADJ
ajssms-510	206	6	relationship	relationship	NOUN
ajssms-510	206	7	is	be	AUX
ajssms-510	206	8	that	that	SCONJ
ajssms-510	206	9	as	as	SCONJ
ajssms-510	206	10	company	company	NOUN
ajssms-510	206	11	income	income	NOUN
ajssms-510	206	12	tax	tax	NOUN
ajssms-510	206	13	fall	fall	VERB
ajssms-510	206	14	the	the	DET
ajssms-510	206	15	flow	flow	NOUN
ajssms-510	206	16	of	of	ADP
ajssms-510	206	17	foreign	foreign	ADJ
ajssms-510	206	18	direct	direct	ADJ
ajssms-510	206	19	investment	investment	NOUN
ajssms-510	206	20	to	to	ADP
ajssms-510	206	21	the	the	DET
ajssms-510	206	22	non	non	ADJ
ajssms-510	206	23	-	-	ADJ
ajssms-510	206	24	oil	oil	ADJ
ajssms-510	206	25	sector	sector	NOUN
ajssms-510	206	26	increases	increase	NOUN
ajssms-510	206	27	.	.	PUNCT
ajssms-510	207	1	higher	high	ADJ
ajssms-510	207	2	company	company	NOUN
ajssms-510	207	3	income	income	NOUN
ajssms-510	207	4	tax	tax	NOUN
ajssms-510	207	5	will	will	AUX
ajssms-510	207	6	lead	lead	VERB
ajssms-510	207	7	to	to	ADP
ajssms-510	207	8	reduction	reduction	NOUN
ajssms-510	207	9	in	in	ADP
ajssms-510	207	10	the	the	DET
ajssms-510	207	11	amount	amount	NOUN
ajssms-510	207	12	of	of	ADP
ajssms-510	207	13	foreign	foreign	ADJ
ajssms-510	207	14	direct	direct	ADJ
ajssms-510	207	15	investment	investment	NOUN
ajssms-510	207	16	flowing	flow	VERB
ajssms-510	207	17	into	into	ADP
ajssms-510	207	18	the	the	DET
ajssms-510	207	19	non	non	ADJ
ajssms-510	207	20	-	-	ADJ
ajssms-510	207	21	oil	oil	ADJ
ajssms-510	207	22	sector	sector	NOUN
ajssms-510	207	23	of	of	ADP
ajssms-510	207	24	the	the	DET
ajssms-510	207	25	country	country	NOUN
ajssms-510	207	26	.	.	PUNCT
ajssms-510	208	1	the	the	DET
ajssms-510	208	2	two	two	NUM
ajssms-510	208	3	move	move	NOUN
ajssms-510	208	4	in	in	ADP
ajssms-510	208	5	the	the	DET
ajssms-510	208	6	opposite	opposite	ADJ
ajssms-510	208	7	direction	direction	NOUN
ajssms-510	208	8	.	.	PUNCT
ajssms-510	209	1	from	from	ADP
ajssms-510	209	2	table	table	NOUN
ajssms-510	209	3	3	3	NUM
ajssms-510	209	4	,	,	PUNCT
ajssms-510	209	5	1	1	NUM
ajssms-510	209	6	%	%	NOUN
ajssms-510	209	7	increase	increase	NOUN
ajssms-510	209	8	in	in	ADP
ajssms-510	209	9	company	company	NOUN
ajssms-510	209	10	income	income	NOUN
ajssms-510	209	11	tax	tax	NOUN
ajssms-510	209	12	will	will	AUX
ajssms-510	209	13	lead	lead	VERB
ajssms-510	209	14	to	to	ADP
ajssms-510	209	15	0.12	0.12	NUM
ajssms-510	209	16	%	%	NOUN
ajssms-510	209	17	fall	fall	NOUN
ajssms-510	209	18	in	in	ADP
ajssms-510	209	19	the	the	DET
ajssms-510	209	20	flow	flow	NOUN
ajssms-510	209	21	of	of	ADP
ajssms-510	209	22	foreign	foreign	ADJ
ajssms-510	209	23	direct	direct	ADJ
ajssms-510	209	24	investment	investment	NOUN
ajssms-510	209	25	to	to	ADP
ajssms-510	209	26	the	the	DET
ajssms-510	209	27	non	non	ADJ
ajssms-510	209	28	-	-	ADJ
ajssms-510	209	29	oil	oil	ADJ
ajssms-510	209	30	sector	sector	NOUN
ajssms-510	209	31	of	of	ADP
ajssms-510	209	32	the	the	DET
ajssms-510	209	33	economy	economy	NOUN
ajssms-510	209	34	.	.	PUNCT
ajssms-510	210	1	on	on	ADP
ajssms-510	210	2	the	the	DET
ajssms-510	210	3	other	other	ADJ
ajssms-510	210	4	hand	hand	NOUN
ajssms-510	210	5	,	,	PUNCT
ajssms-510	210	6	a	a	DET
ajssms-510	210	7	reduction	reduction	NOUN
ajssms-510	210	8	in	in	ADP
ajssms-510	210	9	company	company	NOUN
ajssms-510	210	10	income	income	NOUN
ajssms-510	210	11	tax	tax	NOUN
ajssms-510	210	12	by	by	ADP
ajssms-510	210	13	1	1	NUM
ajssms-510	210	14	%	%	NOUN
ajssms-510	210	15	will	will	AUX
ajssms-510	210	16	increase	increase	VERB
ajssms-510	210	17	the	the	DET
ajssms-510	210	18	flow	flow	NOUN
ajssms-510	210	19	of	of	ADP
ajssms-510	210	20	foreign	foreign	ADJ
ajssms-510	210	21	direct	direct	ADJ
ajssms-510	210	22	investment	investment	NOUN
ajssms-510	210	23	by	by	ADP
ajssms-510	210	24	0.12	0.12	NUM
ajssms-510	210	25	%	%	NOUN
ajssms-510	210	26	.	.	PUNCT
ajssms-510	211	1	based	base	VERB
ajssms-510	211	2	on	on	ADP
ajssms-510	211	3	the	the	DET
ajssms-510	211	4	probability	probability	NOUN
ajssms-510	211	5	,	,	PUNCT
ajssms-510	211	6	company	company	NOUN
ajssms-510	211	7	income	income	NOUN
ajssms-510	211	8	tax	tax	NOUN
ajssms-510	211	9	has	have	VERB
ajssms-510	211	10	a	a	DET
ajssms-510	211	11	significant	significant	ADJ
ajssms-510	211	12	effect	effect	NOUN
ajssms-510	211	13	on	on	ADP
ajssms-510	211	14	the	the	DET
ajssms-510	211	15	movement	movement	NOUN
ajssms-510	211	16	of	of	ADP
ajssms-510	211	17	foreign	foreign	ADJ
ajssms-510	211	18	direct	direct	ADJ
ajssms-510	211	19	investment	investment	NOUN
ajssms-510	211	20	into	into	ADP
ajssms-510	211	21	nigeria	nigeria	PROPN
ajssms-510	211	22	within	within	ADP
ajssms-510	211	23	the	the	DET
ajssms-510	211	24	period	period	NOUN
ajssms-510	211	25	the	the	DET
ajssms-510	211	26	study	study	NOUN
ajssms-510	211	27	covered	cover	VERB
ajssms-510	211	28	.	.	PUNCT
ajssms-510	212	1	the	the	DET
ajssms-510	212	2	significant	significant	ADJ
ajssms-510	212	3	effect	effect	NOUN
ajssms-510	212	4	of	of	ADP
ajssms-510	212	5	the	the	DET
ajssms-510	212	6	tool	tool	NOUN
ajssms-510	212	7	on	on	ADP
ajssms-510	212	8	the	the	DET
ajssms-510	212	9	flow	flow	NOUN
ajssms-510	212	10	of	of	ADP
ajssms-510	212	11	foreign	foreign	ADJ
ajssms-510	212	12	resources	resource	NOUN
ajssms-510	212	13	justifies	justify	VERB
ajssms-510	212	14	the	the	DET
ajssms-510	212	15	revenue	revenue	NOUN
ajssms-510	212	16	sacrificed	sacrifice	VERB
ajssms-510	212	17	by	by	ADP
ajssms-510	212	18	the	the	DET
ajssms-510	212	19	government	government	NOUN
ajssms-510	212	20	for	for	ADP
ajssms-510	212	21	the	the	DET
ajssms-510	212	22	moment	moment	NOUN
ajssms-510	212	23	.	.	PUNCT
ajssms-510	213	1	government	government	NOUN
ajssms-510	213	2	expects	expect	VERB
ajssms-510	213	3	to	to	PART
ajssms-510	213	4	recover	recover	VERB
ajssms-510	213	5	the	the	DET
ajssms-510	213	6	revenue	revenue	NOUN
ajssms-510	213	7	lost	lose	VERB
ajssms-510	213	8	at	at	ADP
ajssms-510	213	9	the	the	DET
ajssms-510	213	10	initial	initial	ADJ
ajssms-510	213	11	period	period	NOUN
ajssms-510	213	12	of	of	ADP
ajssms-510	213	13	incentive	incentive	NOUN
ajssms-510	213	14	when	when	SCONJ
ajssms-510	213	15	business	business	NOUN
ajssms-510	213	16	activities	activity	NOUN
ajssms-510	213	17	pick	pick	VERB
ajssms-510	213	18	up	up	ADP
ajssms-510	213	19	in	in	ADP
ajssms-510	213	20	future	future	NOUN
ajssms-510	213	21	.	.	PUNCT
ajssms-510	214	1	our	our	PRON
ajssms-510	214	2	attention	attention	NOUN
ajssms-510	214	3	turns	turn	VERB
ajssms-510	214	4	to	to	ADP
ajssms-510	214	5	investment	investment	NOUN
ajssms-510	214	6	allowance	allowance	NOUN
ajssms-510	214	7	and	and	CCONJ
ajssms-510	214	8	its	its	PRON
ajssms-510	214	9	effect	effect	NOUN
ajssms-510	214	10	on	on	ADP
ajssms-510	214	11	the	the	DET
ajssms-510	214	12	flow	flow	NOUN
ajssms-510	214	13	of	of	ADP
ajssms-510	214	14	foreign	foreign	ADJ
ajssms-510	214	15	capital	capital	NOUN
ajssms-510	214	16	in	in	ADP
ajssms-510	214	17	the	the	DET
ajssms-510	214	18	non	non	ADJ
ajssms-510	214	19	-	-	ADJ
ajssms-510	214	20	oil	oil	ADJ
ajssms-510	214	21	sector	sector	NOUN
ajssms-510	214	22	of	of	ADP
ajssms-510	214	23	nigeria	nigeria	PROPN
ajssms-510	214	24	.	.	PUNCT
ajssms-510	215	1	the	the	DET
ajssms-510	215	2	positive	positive	ADJ
ajssms-510	215	3	coefficient	coefficient	NOUN
ajssms-510	215	4	of	of	ADP
ajssms-510	215	5	the	the	DET
ajssms-510	215	6	variable	variable	ADJ
ajssms-510	215	7	signifies	signify	VERB
ajssms-510	215	8	that	that	SCONJ
ajssms-510	215	9	it	it	PRON
ajssms-510	215	10	satisfied	satisfy	VERB
ajssms-510	215	11	the	the	DET
ajssms-510	215	12	a	a	DET
ajssms-510	215	13	priori	priori	ADJ
ajssms-510	215	14	theoretical	theoretical	ADJ
ajssms-510	215	15	expectation	expectation	NOUN
ajssms-510	215	16	.	.	PUNCT
ajssms-510	216	1	it	it	PRON
ajssms-510	216	2	is	be	AUX
ajssms-510	216	3	a	a	DET
ajssms-510	216	4	sign	sign	NOUN
ajssms-510	216	5	that	that	SCONJ
ajssms-510	216	6	investment	investment	NOUN
ajssms-510	216	7	allowance	allowance	NOUN
ajssms-510	216	8	and	and	CCONJ
ajssms-510	216	9	foreign	foreign	ADJ
ajssms-510	216	10	direct	direct	ADJ
ajssms-510	216	11	investment	investment	NOUN
ajssms-510	216	12	into	into	ADP
ajssms-510	216	13	the	the	DET
ajssms-510	216	14	non	non	ADJ
ajssms-510	216	15	-	-	ADJ
ajssms-510	216	16	oil	oil	ADJ
ajssms-510	216	17	sector	sector	NOUN
ajssms-510	216	18	move	move	NOUN
ajssms-510	216	19	in	in	ADP
ajssms-510	216	20	the	the	DET
ajssms-510	216	21	same	same	ADJ
ajssms-510	216	22	direction	direction	NOUN
ajssms-510	216	23	.	.	PUNCT
ajssms-510	217	1	when	when	SCONJ
ajssms-510	217	2	investment	investment	NOUN
ajssms-510	217	3	allowance	allowance	NOUN
ajssms-510	217	4	increases	increase	VERB
ajssms-510	217	5	,	,	PUNCT
ajssms-510	217	6	more	more	ADJ
ajssms-510	217	7	firms	firm	NOUN
ajssms-510	217	8	will	will	AUX
ajssms-510	217	9	invest	invest	VERB
ajssms-510	217	10	in	in	ADP
ajssms-510	217	11	the	the	DET
ajssms-510	217	12	non	non	ADJ
ajssms-510	217	13	-	-	ADJ
ajssms-510	217	14	oil	oil	ADJ
ajssms-510	217	15	sector	sector	NOUN
ajssms-510	217	16	.	.	PUNCT
ajssms-510	218	1	if	if	SCONJ
ajssms-510	218	2	government	government	NOUN
ajssms-510	218	3	increases	increase	VERB
ajssms-510	218	4	investment	investment	NOUN
ajssms-510	218	5	allowance	allowance	NOUN
ajssms-510	218	6	by	by	ADP
ajssms-510	218	7	1	1	NUM
ajssms-510	218	8	percent	percent	NOUN
ajssms-510	218	9	,	,	PUNCT
ajssms-510	218	10	foreign	foreign	ADJ
ajssms-510	218	11	direct	direct	ADJ
ajssms-510	218	12	investment	investment	NOUN
ajssms-510	218	13	will	will	AUX
ajssms-510	218	14	increase	increase	VERB
ajssms-510	218	15	by	by	ADP
ajssms-510	218	16	0.01	0.01	NUM
ajssms-510	218	17	percent	percent	NOUN
ajssms-510	218	18	,	,	PUNCT
ajssms-510	218	19	and	and	CCONJ
ajssms-510	218	20	1	1	NUM
ajssms-510	218	21	percent	percent	NOUN
ajssms-510	218	22	fall	fall	NOUN
ajssms-510	218	23	in	in	ADP
ajssms-510	218	24	investment	investment	NOUN
ajssms-510	218	25	allowance	allowance	NOUN
ajssms-510	218	26	will	will	AUX
ajssms-510	218	27	reduce	reduce	VERB
ajssms-510	218	28	flow	flow	NOUN
ajssms-510	218	29	of	of	ADP
ajssms-510	218	30	foreign	foreign	ADJ
ajssms-510	218	31	investment	investment	NOUN
ajssms-510	218	32	by	by	ADP
ajssms-510	218	33	0.01	0.01	NUM
ajssms-510	218	34	percent	percent	NOUN
ajssms-510	218	35	.	.	PUNCT
ajssms-510	219	1	however	however	ADV
ajssms-510	219	2	,	,	PUNCT
ajssms-510	219	3	investment	investment	NOUN
ajssms-510	219	4	allowance	allowance	NOUN
ajssms-510	219	5	has	have	VERB
ajssms-510	219	6	no	no	DET
ajssms-510	219	7	significant	significant	ADJ
ajssms-510	219	8	effect	effect	NOUN
ajssms-510	219	9	at	at	ADP
ajssms-510	219	10	the	the	DET
ajssms-510	219	11	5	5	NUM
ajssms-510	219	12	%	%	NOUN
ajssms-510	219	13	level	level	NOUN
ajssms-510	219	14	on	on	ADP
ajssms-510	219	15	the	the	DET
ajssms-510	219	16	flow	flow	NOUN
ajssms-510	219	17	of	of	ADP
ajssms-510	219	18	foreign	foreign	ADJ
ajssms-510	219	19	direct	direct	ADJ
ajssms-510	219	20	investment	investment	NOUN
ajssms-510	219	21	into	into	ADP
ajssms-510	219	22	nigeria	nigeria	PROPN
ajssms-510	219	23	within	within	ADP
ajssms-510	219	24	the	the	DET
ajssms-510	219	25	period	period	NOUN
ajssms-510	219	26	of	of	ADP
ajssms-510	219	27	study	study	NOUN
ajssms-510	219	28	.	.	PUNCT
ajssms-510	220	1	the	the	DET
ajssms-510	220	2	outcome	outcome	NOUN
ajssms-510	220	3	of	of	ADP
ajssms-510	220	4	this	this	DET
ajssms-510	220	5	study	study	NOUN
ajssms-510	220	6	is	be	AUX
ajssms-510	220	7	very	very	ADV
ajssms-510	220	8	important	important	ADJ
ajssms-510	220	9	to	to	ADP
ajssms-510	220	10	nigeria	nigeria	PROPN
ajssms-510	220	11	and	and	CCONJ
ajssms-510	220	12	some	some	DET
ajssms-510	220	13	other	other	ADJ
ajssms-510	220	14	developing	develop	VERB
ajssms-510	220	15	countries	country	NOUN
ajssms-510	220	16	that	that	PRON
ajssms-510	220	17	have	have	AUX
ajssms-510	220	18	employed	employ	VERB
ajssms-510	220	19	different	different	ADJ
ajssms-510	220	20	tax	tax	NOUN
ajssms-510	220	21	incentives	incentive	NOUN
ajssms-510	220	22	to	to	PART
ajssms-510	220	23	mobilize	mobilize	VERB
ajssms-510	220	24	foreign	foreign	ADJ
ajssms-510	220	25	capital	capital	NOUN
ajssms-510	220	26	and	and	CCONJ
ajssms-510	220	27	complement	complement	VERB
ajssms-510	220	28	domestic	domestic	ADJ
ajssms-510	220	29	savings	saving	NOUN
ajssms-510	220	30	.	.	PUNCT
ajssms-510	221	1	nigeria	nigeria	PROPN
ajssms-510	221	2	introduced	introduce	VERB
ajssms-510	221	3	different	different	ADJ
ajssms-510	221	4	tax	tax	NOUN
ajssms-510	221	5	incentives	incentive	NOUN
ajssms-510	221	6	in	in	ADP
ajssms-510	221	7	1999	1999	NUM
ajssms-510	221	8	as	as	ADP
ajssms-510	221	9	a	a	DET
ajssms-510	221	10	strategy	strategy	NOUN
ajssms-510	221	11	to	to	PART
ajssms-510	221	12	mobilize	mobilize	VERB
ajssms-510	221	13	more	more	ADJ
ajssms-510	221	14	investment	investment	NOUN
ajssms-510	221	15	in	in	ADP
ajssms-510	221	16	the	the	DET
ajssms-510	221	17	non	non	ADJ
ajssms-510	221	18	-	-	ADJ
ajssms-510	221	19	oil	oil	ADJ
ajssms-510	221	20	activities	activity	NOUN
ajssms-510	221	21	.	.	PUNCT
ajssms-510	222	1	mobilization	mobilization	NOUN
ajssms-510	222	2	of	of	ADP
ajssms-510	222	3	foreign	foreign	ADJ
ajssms-510	222	4	resources	resource	NOUN
ajssms-510	222	5	became	become	VERB
ajssms-510	222	6	very	very	ADV
ajssms-510	222	7	important	important	ADJ
ajssms-510	222	8	because	because	SCONJ
ajssms-510	222	9	of	of	ADP
ajssms-510	222	10	poor	poor	ADJ
ajssms-510	222	11	domestic	domestic	ADJ
ajssms-510	222	12	savings	saving	NOUN
ajssms-510	222	13	which	which	PRON
ajssms-510	222	14	has	have	AUX
ajssms-510	222	15	affected	affect	VERB
ajssms-510	222	16	domestic	domestic	ADJ
ajssms-510	222	17	investment	investment	NOUN
ajssms-510	222	18	in	in	ADP
ajssms-510	222	19	the	the	DET
ajssms-510	222	20	real	real	ADJ
ajssms-510	222	21	sectors	sector	NOUN
ajssms-510	222	22	,	,	PUNCT
ajssms-510	222	23	and	and	CCONJ
ajssms-510	222	24	has	have	AUX
ajssms-510	222	25	slowed	slow	VERB
ajssms-510	222	26	down	down	ADP
ajssms-510	222	27	economic	economic	ADJ
ajssms-510	222	28	growth	growth	NOUN
ajssms-510	222	29	and	and	CCONJ
ajssms-510	222	30	development	development	NOUN
ajssms-510	222	31	.	.	PUNCT
ajssms-510	223	1	nigeria	nigeria	PROPN
ajssms-510	223	2	had	have	AUX
ajssms-510	223	3	depended	depend	VERB
ajssms-510	223	4	on	on	ADP
ajssms-510	223	5	revenue	revenue	NOUN
ajssms-510	223	6	from	from	ADP
ajssms-510	223	7	oil	oil	NOUN
ajssms-510	223	8	to	to	PART
ajssms-510	223	9	finance	finance	VERB
ajssms-510	223	10	government	government	NOUN
ajssms-510	223	11	expenditures	expenditure	NOUN
ajssms-510	223	12	before	before	ADP
ajssms-510	223	13	the	the	DET
ajssms-510	223	14	move	move	NOUN
ajssms-510	223	15	.	.	PUNCT
ajssms-510	224	1	the	the	DET
ajssms-510	224	2	performance	performance	NOUN
ajssms-510	224	3	of	of	ADP
ajssms-510	224	4	the	the	DET
ajssms-510	224	5	non	non	ADJ
ajssms-510	224	6	-	-	NOUN
ajssms-510	224	7	oil	oil	NOUN
ajssms-510	224	8	as	as	ADP
ajssms-510	224	9	sector	sector	NOUN
ajssms-510	224	10	as	as	ADV
ajssms-510	224	11	well	well	ADV
ajssms-510	224	12	as	as	ADP
ajssms-510	224	13	its	its	PRON
ajssms-510	224	14	contribution	contribution	NOUN
ajssms-510	224	15	to	to	ADP
ajssms-510	224	16	the	the	DET
ajssms-510	224	17	revenue	revenue	NOUN
ajssms-510	224	18	of	of	ADP
ajssms-510	224	19	the	the	DET
ajssms-510	224	20	government	government	NOUN
ajssms-510	224	21	in	in	ADP
ajssms-510	224	22	nigeria	nigeria	PROPN
ajssms-510	224	23	fell	fall	VERB
ajssms-510	224	24	drastically	drastically	ADV
ajssms-510	224	25	after	after	ADP
ajssms-510	224	26	the	the	DET
ajssms-510	224	27	oil	oil	NOUN
ajssms-510	224	28	boom	boom	NOUN
ajssms-510	224	29	in	in	ADP
ajssms-510	224	30	early	early	ADJ
ajssms-510	224	31	1970s	1970	NOUN
ajssms-510	224	32	.	.	PUNCT
ajssms-510	225	1	since	since	SCONJ
ajssms-510	225	2	early	early	ADJ
ajssms-510	225	3	1980s	1980s	NUM
ajssms-510	225	4	,	,	PUNCT
ajssms-510	225	5	nigerian	nigerian	ADJ
ajssms-510	225	6	government	government	NOUN
ajssms-510	225	7	has	have	AUX
ajssms-510	225	8	been	be	AUX
ajssms-510	225	9	trying	try	VERB
ajssms-510	225	10	to	to	PART
ajssms-510	225	11	find	find	VERB
ajssms-510	225	12	solution	solution	NOUN
ajssms-510	225	13	to	to	ADP
ajssms-510	225	14	the	the	DET
ajssms-510	225	15	revival	revival	NOUN
ajssms-510	225	16	of	of	ADP
ajssms-510	225	17	the	the	DET
ajssms-510	225	18	non	non	ADJ
ajssms-510	225	19	-	-	ADJ
ajssms-510	225	20	oil	oil	ADJ
ajssms-510	225	21	sector	sector	NOUN
ajssms-510	225	22	so	so	SCONJ
ajssms-510	225	23	that	that	SCONJ
ajssms-510	225	24	the	the	DET
ajssms-510	225	25	sector	sector	NOUN
ajssms-510	225	26	plays	play	VERB
ajssms-510	225	27	its	its	PRON
ajssms-510	225	28	role	role	NOUN
ajssms-510	225	29	of	of	ADP
ajssms-510	225	30	growth	growth	NOUN
ajssms-510	225	31	driver	driver	NOUN
ajssms-510	225	32	.	.	PUNCT
ajssms-510	226	1	the	the	DET
ajssms-510	226	2	effort	effort	NOUN
ajssms-510	226	3	of	of	ADP
ajssms-510	226	4	government	government	NOUN
ajssms-510	226	5	to	to	PART
ajssms-510	226	6	revive	revive	VERB
ajssms-510	226	7	and	and	CCONJ
ajssms-510	226	8	diversify	diversify	VERB
ajssms-510	226	9	the	the	DET
ajssms-510	226	10	economy	economy	NOUN
ajssms-510	226	11	was	be	AUX
ajssms-510	226	12	frustrated	frustrate	VERB
ajssms-510	226	13	against	against	ADP
ajssms-510	226	14	the	the	DET
ajssms-510	226	15	backdrop	backdrop	NOUN
ajssms-510	226	16	of	of	ADP
ajssms-510	226	17	the	the	DET
ajssms-510	226	18	weakness	weakness	NOUN
ajssms-510	226	19	of	of	ADP
ajssms-510	226	20	the	the	DET
ajssms-510	226	21	economy	economy	NOUN
ajssms-510	226	22	to	to	PART
ajssms-510	226	23	support	support	VERB
ajssms-510	226	24	long	long	ADJ
ajssms-510	226	25	term	term	NOUN
ajssms-510	226	26	investment	investment	NOUN
ajssms-510	226	27	.	.	PUNCT
ajssms-510	227	1	as	as	ADP
ajssms-510	227	2	an	an	DET
ajssms-510	227	3	alternative	alternative	NOUN
ajssms-510	227	4	to	to	ADP
ajssms-510	227	5	domestic	domestic	ADJ
ajssms-510	227	6	mobilization	mobilization	NOUN
ajssms-510	227	7	of	of	ADP
ajssms-510	227	8	investment	investment	NOUN
ajssms-510	227	9	funds	fund	NOUN
ajssms-510	227	10	,	,	PUNCT
ajssms-510	227	11	the	the	DET
ajssms-510	227	12	country	country	NOUN
ajssms-510	227	13	offered	offer	VERB
ajssms-510	227	14	fiscal	fiscal	ADJ
ajssms-510	227	15	incentives	incentive	NOUN
ajssms-510	227	16	to	to	ADP
ajssms-510	227	17	foreign	foreign	ADJ
ajssms-510	227	18	investors	investor	NOUN
ajssms-510	227	19	in	in	ADP
ajssms-510	227	20	varying	vary	VERB
ajssms-510	227	21	degrees	degree	NOUN
ajssms-510	227	22	.	.	PUNCT
ajssms-510	228	1	the	the	DET
ajssms-510	228	2	cost	cost	NOUN
ajssms-510	228	3	of	of	ADP
ajssms-510	228	4	doing	do	VERB
ajssms-510	228	5	business	business	NOUN
ajssms-510	228	6	in	in	ADP
ajssms-510	228	7	the	the	DET
ajssms-510	228	8	country	country	NOUN
ajssms-510	228	9	was	be	AUX
ajssms-510	228	10	reduced	reduce	VERB
ajssms-510	228	11	through	through	ADP
ajssms-510	228	12	tax	tax	NOUN
ajssms-510	228	13	reduction	reduction	NOUN
ajssms-510	228	14	so	so	SCONJ
ajssms-510	228	15	that	that	SCONJ
ajssms-510	228	16	higher	high	ADJ
ajssms-510	228	17	profit	profit	NOUN
ajssms-510	228	18	will	will	AUX
ajssms-510	228	19	be	be	AUX
ajssms-510	228	20	an	an	DET
ajssms-510	228	21	inducement	inducement	NOUN
ajssms-510	228	22	to	to	PART
ajssms-510	228	23	locate	locate	VERB
ajssms-510	228	24	investment	investment	NOUN
ajssms-510	228	25	in	in	ADP
ajssms-510	228	26	the	the	DET
ajssms-510	228	27	economy	economy	NOUN
ajssms-510	228	28	.	.	PUNCT
ajssms-510	229	1	by	by	ADP
ajssms-510	229	2	reducing	reduce	VERB
ajssms-510	229	3	company	company	NOUN
ajssms-510	229	4	income	income	NOUN
ajssms-510	229	5	tax	tax	NOUN
ajssms-510	229	6	,	,	PUNCT
ajssms-510	229	7	government	government	NOUN
ajssms-510	229	8	is	be	AUX
ajssms-510	229	9	indirectly	indirectly	ADV
ajssms-510	229	10	reducing	reduce	VERB
ajssms-510	229	11	her	her	PRON
ajssms-510	229	12	tax	tax	NOUN
ajssms-510	229	13	income	income	NOUN
ajssms-510	229	14	.	.	PUNCT
ajssms-510	230	1	by	by	ADP
ajssms-510	230	2	implication	implication	NOUN
ajssms-510	230	3	,	,	PUNCT
ajssms-510	230	4	her	her	PRON
ajssms-510	230	5	spending	spending	NOUN
ajssms-510	230	6	power	power	NOUN
ajssms-510	230	7	is	be	AUX
ajssms-510	230	8	negatively	negatively	ADV
ajssms-510	230	9	affected	affect	VERB
ajssms-510	230	10	.	.	PUNCT
ajssms-510	231	1	however	however	ADV
ajssms-510	231	2	,	,	PUNCT
ajssms-510	231	3	it	it	PRON
ajssms-510	231	4	is	be	AUX
ajssms-510	231	5	expected	expect	VERB
ajssms-510	231	6	that	that	SCONJ
ajssms-510	231	7	with	with	ADP
ajssms-510	231	8	the	the	DET
ajssms-510	231	9	reduction	reduction	NOUN
ajssms-510	231	10	in	in	ADP
ajssms-510	231	11	company	company	NOUN
ajssms-510	231	12	income	income	NOUN
ajssms-510	231	13	tax	tax	NOUN
ajssms-510	231	14	,	,	PUNCT
ajssms-510	231	15	the	the	DET
ajssms-510	231	16	cost	cost	NOUN
ajssms-510	231	17	of	of	ADP
ajssms-510	231	18	doing	do	VERB
ajssms-510	231	19	business	business	NOUN
ajssms-510	231	20	in	in	ADP
ajssms-510	231	21	nigeria	nigeria	PROPN
ajssms-510	231	22	will	will	AUX
ajssms-510	231	23	fall	fall	VERB
ajssms-510	231	24	.	.	PUNCT
ajssms-510	232	1	this	this	PRON
ajssms-510	232	2	will	will	AUX
ajssms-510	232	3	send	send	VERB
ajssms-510	232	4	positive	positive	ADJ
ajssms-510	232	5	signal	signal	NOUN
ajssms-510	232	6	to	to	ADP
ajssms-510	232	7	firms	firm	NOUN
ajssms-510	232	8	to	to	PART
ajssms-510	232	9	come	come	VERB
ajssms-510	232	10	to	to	ADP
ajssms-510	232	11	the	the	DET
ajssms-510	232	12	country	country	NOUN
ajssms-510	232	13	and	and	CCONJ
ajssms-510	232	14	invest	invest	VERB
ajssms-510	232	15	.	.	PUNCT
ajssms-510	233	1	when	when	SCONJ
ajssms-510	233	2	investment	investment	NOUN
ajssms-510	233	3	capital	capital	NOUN
ajssms-510	233	4	flow	flow	NOUN
ajssms-510	233	5	from	from	ADP
ajssms-510	233	6	outside	outside	ADV
ajssms-510	233	7	into	into	ADP
ajssms-510	233	8	the	the	DET
ajssms-510	233	9	economy	economy	NOUN
ajssms-510	233	10	,	,	PUNCT
ajssms-510	233	11	economic	economic	ADJ
ajssms-510	233	12	activities	activity	NOUN
ajssms-510	233	13	will	will	AUX
ajssms-510	233	14	come	come	VERB
ajssms-510	233	15	to	to	PART
ajssms-510	233	16	live	live	VERB
ajssms-510	233	17	in	in	ADP
ajssms-510	233	18	the	the	DET
ajssms-510	233	19	sectors	sector	NOUN
ajssms-510	233	20	asian	asian	ADJ
ajssms-510	233	21	journal	journal	NOUN
ajssms-510	233	22	of	of	ADP
ajssms-510	233	23	social	social	ADJ
ajssms-510	233	24	sciences	sciences	PROPN
ajssms-510	233	25	and	and	CCONJ
ajssms-510	233	26	management	management	NOUN
ajssms-510	233	27	studies	study	NOUN
ajssms-510	233	28	,	,	PUNCT
ajssms-510	233	29	2017	2017	NUM
ajssms-510	233	30	,	,	PUNCT
ajssms-510	233	31	4(1	4(1	NOUN
ajssms-510	233	32	):	):	PUNCT
ajssms-510	233	33	57	57	NUM
ajssms-510	233	34	-	-	SYM
ajssms-510	233	35	64	64	NUM
ajssms-510	233	36	63	63	NUM
ajssms-510	233	37	affected	affect	VERB
ajssms-510	233	38	.	.	PUNCT
ajssms-510	234	1	with	with	ADP
ajssms-510	234	2	increase	increase	NOUN
ajssms-510	234	3	in	in	ADP
ajssms-510	234	4	economic	economic	ADJ
ajssms-510	234	5	activities	activity	NOUN
ajssms-510	234	6	,	,	PUNCT
ajssms-510	234	7	the	the	DET
ajssms-510	234	8	demands	demand	NOUN
ajssms-510	234	9	for	for	ADP
ajssms-510	234	10	factors	factor	NOUN
ajssms-510	234	11	of	of	ADP
ajssms-510	234	12	production	production	NOUN
ajssms-510	234	13	will	will	AUX
ajssms-510	234	14	equally	equally	ADV
ajssms-510	234	15	increase	increase	VERB
ajssms-510	234	16	and	and	CCONJ
ajssms-510	234	17	invariable	invariable	ADJ
ajssms-510	234	18	raise	raise	NOUN
ajssms-510	234	19	factor	factor	NOUN
ajssms-510	234	20	income	income	NOUN
ajssms-510	234	21	and	and	CCONJ
ajssms-510	234	22	government	government	NOUN
ajssms-510	234	23	revenue	revenue	NOUN
ajssms-510	234	24	from	from	ADP
ajssms-510	234	25	income	income	NOUN
ajssms-510	234	26	tax	tax	NOUN
ajssms-510	234	27	.	.	PUNCT
ajssms-510	235	1	therefore	therefore	ADV
ajssms-510	235	2	,	,	PUNCT
ajssms-510	235	3	government	government	NOUN
ajssms-510	235	4	revenue	revenue	NOUN
ajssms-510	235	5	may	may	AUX
ajssms-510	235	6	fall	fall	VERB
ajssms-510	235	7	in	in	ADP
ajssms-510	235	8	the	the	DET
ajssms-510	235	9	short	short	ADJ
ajssms-510	235	10	-	-	PUNCT
ajssms-510	235	11	run	run	NOUN
ajssms-510	235	12	,	,	PUNCT
ajssms-510	235	13	in	in	ADP
ajssms-510	235	14	the	the	DET
ajssms-510	235	15	long	long	ADV
ajssms-510	235	16	-	-	PUNCT
ajssms-510	235	17	run	run	NOUN
ajssms-510	235	18	,	,	PUNCT
ajssms-510	235	19	the	the	DET
ajssms-510	235	20	revenue	revenue	NOUN
ajssms-510	235	21	lost	lose	VERB
ajssms-510	235	22	will	will	AUX
ajssms-510	235	23	be	be	AUX
ajssms-510	235	24	recovered	recover	VERB
ajssms-510	235	25	.	.	PUNCT
ajssms-510	236	1	this	this	DET
ajssms-510	236	2	research	research	NOUN
ajssms-510	236	3	finding	finding	NOUN
ajssms-510	236	4	has	have	AUX
ajssms-510	236	5	suggested	suggest	VERB
ajssms-510	236	6	that	that	SCONJ
ajssms-510	236	7	the	the	DET
ajssms-510	236	8	expectation	expectation	NOUN
ajssms-510	236	9	of	of	ADP
ajssms-510	236	10	the	the	DET
ajssms-510	236	11	nigerian	nigerian	ADJ
ajssms-510	236	12	government	government	NOUN
ajssms-510	236	13	when	when	SCONJ
ajssms-510	236	14	she	she	PRON
ajssms-510	236	15	introduced	introduce	VERB
ajssms-510	236	16	the	the	DET
ajssms-510	236	17	fiscal	fiscal	ADJ
ajssms-510	236	18	incentives	incentive	NOUN
ajssms-510	236	19	may	may	AUX
ajssms-510	236	20	be	be	AUX
ajssms-510	236	21	met	meet	VERB
ajssms-510	236	22	.	.	PUNCT
ajssms-510	237	1	at	at	ADP
ajssms-510	237	2	least	least	ADJ
ajssms-510	237	3	,	,	PUNCT
ajssms-510	237	4	the	the	DET
ajssms-510	237	5	effect	effect	NOUN
ajssms-510	237	6	of	of	ADP
ajssms-510	237	7	company	company	NOUN
ajssms-510	237	8	income	income	NOUN
ajssms-510	237	9	tax	tax	NOUN
ajssms-510	237	10	has	have	AUX
ajssms-510	237	11	shown	show	VERB
ajssms-510	237	12	that	that	PRON
ajssms-510	237	13	.	.	PUNCT
ajssms-510	238	1	but	but	CCONJ
ajssms-510	238	2	for	for	ADP
ajssms-510	238	3	the	the	DET
ajssms-510	238	4	investment	investment	NOUN
ajssms-510	238	5	allowance	allowance	NOUN
ajssms-510	238	6	,	,	PUNCT
ajssms-510	238	7	the	the	DET
ajssms-510	238	8	result	result	NOUN
ajssms-510	238	9	suggests	suggest	VERB
ajssms-510	238	10	that	that	SCONJ
ajssms-510	238	11	government	government	NOUN
ajssms-510	238	12	should	should	AUX
ajssms-510	238	13	think	think	VERB
ajssms-510	238	14	twice	twice	ADV
ajssms-510	238	15	.	.	PUNCT
ajssms-510	239	1	there	there	PRON
ajssms-510	239	2	are	be	VERB
ajssms-510	239	3	two	two	NUM
ajssms-510	239	4	good	good	ADJ
ajssms-510	239	5	reasons	reason	NOUN
ajssms-510	239	6	she	she	PRON
ajssms-510	239	7	should	should	AUX
ajssms-510	239	8	do	do	VERB
ajssms-510	239	9	so	so	ADV
ajssms-510	239	10	.	.	PUNCT
ajssms-510	240	1	in	in	ADP
ajssms-510	240	2	the	the	DET
ajssms-510	240	3	first	first	ADJ
ajssms-510	240	4	place	place	NOUN
ajssms-510	240	5	,	,	PUNCT
ajssms-510	240	6	it	it	PRON
ajssms-510	240	7	has	have	VERB
ajssms-510	240	8	no	no	DET
ajssms-510	240	9	significant	significant	ADJ
ajssms-510	240	10	effect	effect	NOUN
ajssms-510	240	11	at	at	ADP
ajssms-510	240	12	the	the	DET
ajssms-510	240	13	5	5	NUM
ajssms-510	240	14	%	%	NOUN
ajssms-510	240	15	level	level	NOUN
ajssms-510	240	16	on	on	ADP
ajssms-510	240	17	the	the	DET
ajssms-510	240	18	flow	flow	NOUN
ajssms-510	240	19	of	of	ADP
ajssms-510	240	20	foreign	foreign	ADJ
ajssms-510	240	21	capital	capital	NOUN
ajssms-510	240	22	to	to	ADP
ajssms-510	240	23	the	the	DET
ajssms-510	240	24	deserved	deserved	ADJ
ajssms-510	240	25	sector	sector	NOUN
ajssms-510	240	26	.	.	PUNCT
ajssms-510	241	1	in	in	ADP
ajssms-510	241	2	the	the	DET
ajssms-510	241	3	second	second	ADJ
ajssms-510	241	4	place	place	NOUN
ajssms-510	241	5	,	,	PUNCT
ajssms-510	241	6	the	the	DET
ajssms-510	241	7	firms	firm	NOUN
ajssms-510	241	8	are	be	AUX
ajssms-510	241	9	repatriating	repatriate	VERB
ajssms-510	241	10	home	home	ADV
ajssms-510	241	11	almost	almost	ADV
ajssms-510	241	12	all	all	DET
ajssms-510	241	13	the	the	DET
ajssms-510	241	14	profits	profit	NOUN
ajssms-510	241	15	earned	earn	VERB
ajssms-510	241	16	in	in	ADP
ajssms-510	241	17	nigeria	nigeria	PROPN
ajssms-510	241	18	economy	economy	NOUN
ajssms-510	241	19	.	.	PUNCT
ajssms-510	242	1	it	it	PRON
ajssms-510	242	2	is	be	AUX
ajssms-510	242	3	never	never	ADV
ajssms-510	242	4	done	do	VERB
ajssms-510	242	5	like	like	ADP
ajssms-510	242	6	that	that	PRON
ajssms-510	242	7	in	in	ADP
ajssms-510	242	8	other	other	ADJ
ajssms-510	242	9	countries	country	NOUN
ajssms-510	242	10	because	because	SCONJ
ajssms-510	242	11	it	it	PRON
ajssms-510	242	12	denies	deny	VERB
ajssms-510	242	13	an	an	DET
ajssms-510	242	14	economy	economy	NOUN
ajssms-510	242	15	of	of	ADP
ajssms-510	242	16	substantial	substantial	ADJ
ajssms-510	242	17	amount	amount	NOUN
ajssms-510	242	18	of	of	ADP
ajssms-510	242	19	investible	investible	ADJ
ajssms-510	242	20	fund	fund	NOUN
ajssms-510	242	21	.	.	PUNCT
ajssms-510	243	1	even	even	ADV
ajssms-510	243	2	if	if	SCONJ
ajssms-510	243	3	the	the	DET
ajssms-510	243	4	country	country	NOUN
ajssms-510	243	5	will	will	AUX
ajssms-510	243	6	offer	offer	VERB
ajssms-510	243	7	incentive	incentive	NOUN
ajssms-510	243	8	through	through	ADP
ajssms-510	243	9	investment	investment	NOUN
ajssms-510	243	10	allowance	allowance	NOUN
ajssms-510	243	11	,	,	PUNCT
ajssms-510	243	12	it	it	PRON
ajssms-510	243	13	should	should	AUX
ajssms-510	243	14	not	not	PART
ajssms-510	243	15	be	be	AUX
ajssms-510	243	16	as	as	ADV
ajssms-510	243	17	high	high	ADJ
ajssms-510	243	18	as	as	ADP
ajssms-510	243	19	95	95	NUM
ajssms-510	243	20	%	%	NOUN
ajssms-510	243	21	.	.	PUNCT
ajssms-510	244	1	this	this	PRON
ajssms-510	244	2	is	be	AUX
ajssms-510	244	3	another	another	DET
ajssms-510	244	4	form	form	NOUN
ajssms-510	244	5	of	of	ADP
ajssms-510	244	6	capital	capital	NOUN
ajssms-510	244	7	flight	flight	NOUN
ajssms-510	244	8	.	.	PUNCT
ajssms-510	245	1	6.2	6.2	NUM
ajssms-510	245	2	.	.	PUNCT
ajssms-510	246	1	tax	tax	NOUN
ajssms-510	246	2	policy	policy	NOUN
ajssms-510	246	3	change	change	NOUN
ajssms-510	246	4	the	the	DET
ajssms-510	246	5	result	result	NOUN
ajssms-510	246	6	presented	present	VERB
ajssms-510	246	7	in	in	ADP
ajssms-510	246	8	table	table	NOUN
ajssms-510	246	9	3	3	NUM
ajssms-510	246	10	only	only	ADV
ajssms-510	246	11	explained	explain	VERB
ajssms-510	246	12	the	the	DET
ajssms-510	246	13	effect	effect	NOUN
ajssms-510	246	14	of	of	ADP
ajssms-510	246	15	tax	tax	NOUN
ajssms-510	246	16	incentives	incentive	NOUN
ajssms-510	246	17	on	on	ADP
ajssms-510	246	18	the	the	DET
ajssms-510	246	19	flow	flow	NOUN
ajssms-510	246	20	of	of	ADP
ajssms-510	246	21	foreign	foreign	ADJ
ajssms-510	246	22	direct	direct	ADJ
ajssms-510	246	23	investment	investment	NOUN
ajssms-510	246	24	to	to	ADP
ajssms-510	246	25	the	the	DET
ajssms-510	246	26	non	non	ADJ
ajssms-510	246	27	-	-	ADJ
ajssms-510	246	28	oil	oil	ADJ
ajssms-510	246	29	sector	sector	NOUN
ajssms-510	246	30	of	of	ADP
ajssms-510	246	31	nigeria	nigeria	PROPN
ajssms-510	246	32	economy	economy	NOUN
ajssms-510	246	33	.	.	PUNCT
ajssms-510	247	1	it	it	PRON
ajssms-510	247	2	is	be	AUX
ajssms-510	247	3	not	not	PART
ajssms-510	247	4	an	an	DET
ajssms-510	247	5	evaluation	evaluation	NOUN
ajssms-510	247	6	of	of	ADP
ajssms-510	247	7	the	the	DET
ajssms-510	247	8	effectiveness	effectiveness	NOUN
ajssms-510	247	9	of	of	ADP
ajssms-510	247	10	the	the	DET
ajssms-510	247	11	change	change	NOUN
ajssms-510	247	12	in	in	ADP
ajssms-510	247	13	tax	tax	NOUN
ajssms-510	247	14	policy	policy	NOUN
ajssms-510	247	15	to	to	PART
ajssms-510	247	16	bring	bring	VERB
ajssms-510	247	17	an	an	DET
ajssms-510	247	18	increase	increase	NOUN
ajssms-510	247	19	in	in	ADP
ajssms-510	247	20	inflow	inflow	NOUN
ajssms-510	247	21	of	of	ADP
ajssms-510	247	22	foreign	foreign	ADJ
ajssms-510	247	23	direct	direct	ADJ
ajssms-510	247	24	investment	investment	NOUN
ajssms-510	247	25	to	to	ADP
ajssms-510	247	26	the	the	DET
ajssms-510	247	27	non	non	ADJ
ajssms-510	247	28	-	-	ADJ
ajssms-510	247	29	oil	oil	ADJ
ajssms-510	247	30	sector	sector	NOUN
ajssms-510	247	31	.	.	PUNCT
ajssms-510	248	1	in	in	ADP
ajssms-510	248	2	order	order	NOUN
ajssms-510	248	3	to	to	PART
ajssms-510	248	4	evaluate	evaluate	VERB
ajssms-510	248	5	the	the	DET
ajssms-510	248	6	effectiveness	effectiveness	NOUN
ajssms-510	248	7	of	of	ADP
ajssms-510	248	8	the	the	DET
ajssms-510	248	9	tax	tax	NOUN
ajssms-510	248	10	incentive	incentive	NOUN
ajssms-510	248	11	policy	policy	NOUN
ajssms-510	248	12	change	change	NOUN
ajssms-510	248	13	on	on	ADP
ajssms-510	248	14	inflow	inflow	NOUN
ajssms-510	248	15	of	of	ADP
ajssms-510	248	16	foreign	foreign	ADJ
ajssms-510	248	17	direct	direct	ADJ
ajssms-510	248	18	investment	investment	NOUN
ajssms-510	248	19	to	to	ADP
ajssms-510	248	20	the	the	DET
ajssms-510	248	21	non	non	ADJ
ajssms-510	248	22	-	-	ADJ
ajssms-510	248	23	oil	oil	ADJ
ajssms-510	248	24	sector	sector	NOUN
ajssms-510	248	25	,	,	PUNCT
ajssms-510	248	26	incremental	incremental	ADJ
ajssms-510	248	27	„	„	PUNCT
ajssms-510	248	28	f‟	f‟	NUM
ajssms-510	248	29	based	base	VERB
ajssms-510	248	30	on	on	ADP
ajssms-510	248	31	regime	regime	NOUN
ajssms-510	248	32	switch	switch	NOUN
ajssms-510	248	33	model	model	NOUN
ajssms-510	248	34	of	of	ADP
ajssms-510	248	35	equations	equation	NOUN
ajssms-510	248	36	(	(	PUNCT
ajssms-510	248	37	4	4	NUM
ajssms-510	248	38	)	)	PUNCT
ajssms-510	248	39	and	and	CCONJ
ajssms-510	248	40	(	(	PUNCT
ajssms-510	248	41	5	5	X
ajssms-510	248	42	)	)	PUNCT
ajssms-510	248	43	was	be	AUX
ajssms-510	248	44	estimated	estimate	VERB
ajssms-510	248	45	.	.	PUNCT
ajssms-510	249	1	the	the	DET
ajssms-510	249	2	result	result	NOUN
ajssms-510	249	3	of	of	ADP
ajssms-510	249	4	the	the	DET
ajssms-510	249	5	effect	effect	NOUN
ajssms-510	249	6	of	of	ADP
ajssms-510	249	7	tax	tax	NOUN
ajssms-510	249	8	incentive	incentive	NOUN
ajssms-510	249	9	policy	policy	NOUN
ajssms-510	249	10	change	change	NOUN
ajssms-510	249	11	on	on	ADP
ajssms-510	249	12	the	the	DET
ajssms-510	249	13	flow	flow	NOUN
ajssms-510	249	14	of	of	ADP
ajssms-510	249	15	foreign	foreign	ADJ
ajssms-510	249	16	direct	direct	ADJ
ajssms-510	249	17	investment	investment	NOUN
ajssms-510	249	18	to	to	ADP
ajssms-510	249	19	the	the	DET
ajssms-510	249	20	non	non	ADJ
ajssms-510	249	21	-	-	ADJ
ajssms-510	249	22	oil	oil	ADJ
ajssms-510	249	23	sector	sector	NOUN
ajssms-510	249	24	of	of	ADP
ajssms-510	249	25	the	the	DET
ajssms-510	249	26	nigeria	nigeria	PROPN
ajssms-510	249	27	economy	economy	NOUN
ajssms-510	249	28	is	be	AUX
ajssms-510	249	29	presented	present	VERB
ajssms-510	249	30	in	in	ADP
ajssms-510	249	31	table	table	NOUN
ajssms-510	249	32	5	5	NUM
ajssms-510	249	33	below	below	ADV
ajssms-510	249	34	.	.	PUNCT
ajssms-510	250	1	table-5	table-5	PROPN
ajssms-510	250	2	.	.	PUNCT
ajssms-510	251	1	summary	summary	NOUN
ajssms-510	251	2	results	result	NOUN
ajssms-510	251	3	of	of	ADP
ajssms-510	251	4	the	the	DET
ajssms-510	251	5	incremental	incremental	ADJ
ajssms-510	251	6	“	"	PUNCT
ajssms-510	251	7	f	f	X
ajssms-510	251	8	”	"	PUNCT
ajssms-510	251	9	block	block	NOUN
ajssms-510	251	10	residual	residual	ADJ
ajssms-510	251	11	block	block	NOUN
ajssms-510	251	12	f	f	PROPN
ajssms-510	251	13	df	df	PROPN
ajssms-510	251	14	df	df	PROPN
ajssms-510	251	15	pr	pr	VERB
ajssms-510	251	16	>	>	PUNCT
ajssms-510	251	17	f	f	PROPN
ajssms-510	251	18	r2	r2	PROPN
ajssms-510	251	19	d1	d1	PROPN
ajssms-510	251	20	132.14	132.14	NUM
ajssms-510	251	21	1	1	NUM
ajssms-510	251	22	174	174	NUM
ajssms-510	251	23	0.0000	0.0000	NUM
ajssms-510	251	24	0.4316	0.4316	NUM
ajssms-510	251	25	source	source	NOUN
ajssms-510	251	26	:	:	PUNCT
ajssms-510	251	27	author‟s	author‟s	NOUN
ajssms-510	251	28	computation	computation	NOUN
ajssms-510	251	29	based	base	VERB
ajssms-510	251	30	on	on	ADP
ajssms-510	251	31	regression	regression	NOUN
ajssms-510	251	32	result	result	VERB
ajssms-510	251	33	the	the	DET
ajssms-510	251	34	important	important	ADJ
ajssms-510	251	35	thing	thing	NOUN
ajssms-510	251	36	to	to	PART
ajssms-510	251	37	note	note	VERB
ajssms-510	251	38	in	in	ADP
ajssms-510	251	39	estimating	estimate	VERB
ajssms-510	251	40	the	the	DET
ajssms-510	251	41	effect	effect	NOUN
ajssms-510	251	42	of	of	ADP
ajssms-510	251	43	regime	regime	NOUN
ajssms-510	251	44	change	change	NOUN
ajssms-510	251	45	on	on	ADP
ajssms-510	251	46	the	the	DET
ajssms-510	251	47	dependent	dependent	ADJ
ajssms-510	251	48	variable	variable	NOUN
ajssms-510	251	49	is	be	AUX
ajssms-510	251	50	that	that	SCONJ
ajssms-510	251	51	the	the	DET
ajssms-510	251	52	coefficients	coefficient	NOUN
ajssms-510	251	53	of	of	ADP
ajssms-510	251	54	the	the	DET
ajssms-510	251	55	independent	independent	ADJ
ajssms-510	251	56	variables	variable	NOUN
ajssms-510	251	57	no	no	ADV
ajssms-510	251	58	longer	long	ADV
ajssms-510	251	59	matter	matter	VERB
ajssms-510	251	60	.	.	PUNCT
ajssms-510	252	1	it	it	PRON
ajssms-510	252	2	is	be	AUX
ajssms-510	252	3	the	the	DET
ajssms-510	252	4	value	value	NOUN
ajssms-510	252	5	of	of	ADP
ajssms-510	252	6	the	the	DET
ajssms-510	252	7	incremental	incremental	ADJ
ajssms-510	252	8	„	„	PUNCT
ajssms-510	252	9	f‟	f‟	NUM
ajssms-510	252	10	that	that	PRON
ajssms-510	252	11	is	be	AUX
ajssms-510	252	12	important	important	ADJ
ajssms-510	252	13	for	for	ADP
ajssms-510	252	14	policy	policy	NOUN
ajssms-510	252	15	purpose	purpose	NOUN
ajssms-510	252	16	.	.	PUNCT
ajssms-510	253	1	from	from	ADP
ajssms-510	253	2	,	,	PUNCT
ajssms-510	253	3	equation	equation	NOUN
ajssms-510	253	4	(	(	PUNCT
ajssms-510	253	5	5	5	NUM
ajssms-510	253	6	)	)	PUNCT
ajssms-510	253	7	,	,	PUNCT
ajssms-510	253	8	the	the	DET
ajssms-510	253	9	incremental	incremental	ADJ
ajssms-510	253	10	f	f	NOUN
ajssms-510	253	11	-	-	PUNCT
ajssms-510	253	12	test	test	NOUN
ajssms-510	253	13	was	be	AUX
ajssms-510	253	14	estimated	estimate	VERB
ajssms-510	253	15	to	to	PART
ajssms-510	253	16	determine	determine	VERB
ajssms-510	253	17	whether	whether	SCONJ
ajssms-510	253	18	tax	tax	NOUN
ajssms-510	253	19	policy	policy	NOUN
ajssms-510	253	20	change	change	NOUN
ajssms-510	253	21	significantly	significantly	ADV
ajssms-510	253	22	affects	affect	VERB
ajssms-510	253	23	foreign	foreign	ADJ
ajssms-510	253	24	direct	direct	ADJ
ajssms-510	253	25	investment	investment	NOUN
ajssms-510	253	26	(	(	PUNCT
ajssms-510	253	27	fdi	fdi	NOUN
ajssms-510	253	28	)	)	PUNCT
ajssms-510	253	29	inflows	inflow	NOUN
ajssms-510	253	30	to	to	ADP
ajssms-510	253	31	nigeria	nigeria	PROPN
ajssms-510	253	32	economy	economy	NOUN
ajssms-510	253	33	.	.	PUNCT
ajssms-510	254	1	6.3	6.3	NUM
ajssms-510	254	2	.	.	PUNCT
ajssms-510	254	3	evaluation	evaluation	NOUN
ajssms-510	254	4	of	of	ADP
ajssms-510	254	5	change	change	NOUN
ajssms-510	254	6	in	in	ADP
ajssms-510	254	7	tax	tax	NOUN
ajssms-510	254	8	policy	policy	NOUN
ajssms-510	254	9	from	from	ADP
ajssms-510	254	10	the	the	DET
ajssms-510	254	11	result	result	NOUN
ajssms-510	254	12	in	in	ADP
ajssms-510	254	13	table	table	NOUN
ajssms-510	254	14	5	5	NUM
ajssms-510	254	15	,	,	PUNCT
ajssms-510	254	16	the	the	DET
ajssms-510	254	17	value	value	NOUN
ajssms-510	254	18	of	of	ADP
ajssms-510	254	19	incremental	incremental	ADJ
ajssms-510	254	20	fis	fis	PROPN
ajssms-510	254	21	highly	highly	ADV
ajssms-510	254	22	significant	significant	ADJ
ajssms-510	254	23	at	at	ADP
ajssms-510	254	24	1	1	NUM
ajssms-510	254	25	%	%	NOUN
ajssms-510	254	26	with	with	ADP
ajssms-510	254	27	a	a	DET
ajssms-510	254	28	probability	probability	NOUN
ajssms-510	254	29	of	of	ADP
ajssms-510	254	30	0.000	0.000	NUM
ajssms-510	254	31	.	.	PUNCT
ajssms-510	255	1	this	this	PRON
ajssms-510	255	2	therefore	therefore	ADV
ajssms-510	255	3	suggests	suggest	VERB
ajssms-510	255	4	that	that	SCONJ
ajssms-510	255	5	tax	tax	NOUN
ajssms-510	255	6	policy	policy	NOUN
ajssms-510	255	7	change	change	NOUN
ajssms-510	255	8	significantly	significantly	ADV
ajssms-510	255	9	affect	affect	VERB
ajssms-510	255	10	foreign	foreign	ADJ
ajssms-510	255	11	direct	direct	ADJ
ajssms-510	255	12	investment	investment	NOUN
ajssms-510	255	13	(	(	PUNCT
ajssms-510	255	14	fdi	fdi	NOUN
ajssms-510	255	15	)	)	PUNCT
ajssms-510	255	16	inflow	inflow	NOUN
ajssms-510	255	17	into	into	ADP
ajssms-510	255	18	the	the	DET
ajssms-510	255	19	nigerian	nigerian	ADJ
ajssms-510	255	20	economy	economy	NOUN
ajssms-510	255	21	.	.	PUNCT
ajssms-510	256	1	flow	flow	NOUN
ajssms-510	256	2	of	of	ADP
ajssms-510	256	3	foreign	foreign	ADJ
ajssms-510	256	4	direct	direct	ADJ
ajssms-510	256	5	investment	investment	NOUN
ajssms-510	256	6	to	to	ADP
ajssms-510	256	7	the	the	DET
ajssms-510	256	8	non	non	ADJ
ajssms-510	256	9	-	-	ADJ
ajssms-510	256	10	oil	oil	ADJ
ajssms-510	256	11	sector	sector	NOUN
ajssms-510	256	12	changed	change	VERB
ajssms-510	256	13	with	with	ADP
ajssms-510	256	14	the	the	DET
ajssms-510	256	15	introduction	introduction	NOUN
ajssms-510	256	16	of	of	ADP
ajssms-510	256	17	tax	tax	NOUN
ajssms-510	256	18	incentives	incentive	NOUN
ajssms-510	256	19	in	in	ADP
ajssms-510	256	20	nigeria	nigeria	PROPN
ajssms-510	256	21	in	in	ADP
ajssms-510	256	22	1999	1999	NUM
ajssms-510	256	23	.	.	PUNCT
ajssms-510	257	1	to	to	PART
ajssms-510	257	2	say	say	VERB
ajssms-510	257	3	the	the	DET
ajssms-510	257	4	least	least	ADJ
ajssms-510	257	5	,	,	PUNCT
ajssms-510	257	6	the	the	DET
ajssms-510	257	7	pattern	pattern	NOUN
ajssms-510	257	8	of	of	ADP
ajssms-510	257	9	foreign	foreign	ADJ
ajssms-510	257	10	direct	direct	ADJ
ajssms-510	257	11	investment	investment	NOUN
ajssms-510	257	12	to	to	ADP
ajssms-510	257	13	the	the	DET
ajssms-510	257	14	non	non	ADJ
ajssms-510	257	15	-	-	ADJ
ajssms-510	257	16	oil	oil	ADJ
ajssms-510	257	17	sector	sector	NOUN
ajssms-510	257	18	changed	change	VERB
ajssms-510	257	19	due	due	ADP
ajssms-510	257	20	to	to	ADP
ajssms-510	257	21	the	the	DET
ajssms-510	257	22	introduction	introduction	NOUN
ajssms-510	257	23	of	of	ADP
ajssms-510	257	24	tax	tax	NOUN
ajssms-510	257	25	incentives	incentive	NOUN
ajssms-510	257	26	.	.	PUNCT
ajssms-510	258	1	from	from	ADP
ajssms-510	258	2	the	the	DET
ajssms-510	258	3	point	point	NOUN
ajssms-510	258	4	of	of	ADP
ajssms-510	258	5	view	view	NOUN
ajssms-510	258	6	of	of	ADP
ajssms-510	258	7	policy	policy	NOUN
ajssms-510	258	8	shift	shift	NOUN
ajssms-510	258	9	,	,	PUNCT
ajssms-510	258	10	the	the	DET
ajssms-510	258	11	objective	objective	NOUN
ajssms-510	258	12	of	of	ADP
ajssms-510	258	13	the	the	DET
ajssms-510	258	14	introduction	introduction	NOUN
ajssms-510	258	15	of	of	ADP
ajssms-510	258	16	the	the	DET
ajssms-510	258	17	policy	policy	NOUN
ajssms-510	258	18	is	be	AUX
ajssms-510	258	19	being	be	AUX
ajssms-510	258	20	achieved	achieve	VERB
ajssms-510	258	21	for	for	ADP
ajssms-510	258	22	now	now	ADV
ajssms-510	258	23	.	.	PUNCT
ajssms-510	259	1	thus	thus	ADV
ajssms-510	259	2	,	,	PUNCT
ajssms-510	259	3	if	if	SCONJ
ajssms-510	259	4	the	the	DET
ajssms-510	259	5	incentives	incentive	NOUN
ajssms-510	259	6	continue	continue	VERB
ajssms-510	259	7	,	,	PUNCT
ajssms-510	259	8	every	every	DET
ajssms-510	259	9	other	other	ADJ
ajssms-510	259	10	thing	thing	NOUN
ajssms-510	259	11	remaining	remain	VERB
ajssms-510	259	12	the	the	DET
ajssms-510	259	13	same	same	ADJ
ajssms-510	259	14	,	,	PUNCT
ajssms-510	259	15	the	the	DET
ajssms-510	259	16	flow	flow	NOUN
ajssms-510	259	17	of	of	ADP
ajssms-510	259	18	foreign	foreign	ADJ
ajssms-510	259	19	direct	direct	ADJ
ajssms-510	259	20	investment	investment	NOUN
ajssms-510	259	21	to	to	ADP
ajssms-510	259	22	the	the	DET
ajssms-510	259	23	non	non	ADJ
ajssms-510	259	24	-	-	ADJ
ajssms-510	259	25	oil	oil	ADJ
ajssms-510	259	26	sector	sector	NOUN
ajssms-510	259	27	will	will	AUX
ajssms-510	259	28	revive	revive	VERB
ajssms-510	259	29	the	the	DET
ajssms-510	259	30	sector	sector	NOUN
ajssms-510	259	31	and	and	CCONJ
ajssms-510	259	32	position	position	VERB
ajssms-510	259	33	it	it	PRON
ajssms-510	259	34	as	as	ADP
ajssms-510	259	35	the	the	DET
ajssms-510	259	36	growth	growth	NOUN
ajssms-510	259	37	driver	driver	NOUN
ajssms-510	259	38	of	of	ADP
ajssms-510	259	39	the	the	DET
ajssms-510	259	40	economy	economy	NOUN
ajssms-510	259	41	.	.	PUNCT
ajssms-510	260	1	the	the	DET
ajssms-510	260	2	message	message	NOUN
ajssms-510	260	3	it	it	PRON
ajssms-510	260	4	is	be	AUX
ajssms-510	260	5	sending	send	VERB
ajssms-510	260	6	to	to	ADP
ajssms-510	260	7	government	government	NOUN
ajssms-510	260	8	is	be	AUX
ajssms-510	260	9	that	that	SCONJ
ajssms-510	260	10	nigeria	nigeria	PROPN
ajssms-510	260	11	is	be	AUX
ajssms-510	260	12	reaping	reap	VERB
ajssms-510	260	13	the	the	DET
ajssms-510	260	14	gain	gain	NOUN
ajssms-510	260	15	from	from	ADP
ajssms-510	260	16	the	the	DET
ajssms-510	260	17	introduction	introduction	NOUN
ajssms-510	260	18	of	of	ADP
ajssms-510	260	19	tax	tax	NOUN
ajssms-510	260	20	incentives	incentive	NOUN
ajssms-510	260	21	in	in	ADP
ajssms-510	260	22	late	late	ADJ
ajssms-510	260	23	1990s	1990	NOUN
ajssms-510	260	24	.	.	PUNCT
ajssms-510	261	1	7	7	X
ajssms-510	261	2	.	.	X
ajssms-510	261	3	conclusion	conclusion	VERB
ajssms-510	261	4	the	the	DET
ajssms-510	261	5	competition	competition	NOUN
ajssms-510	261	6	to	to	PART
ajssms-510	261	7	mobilize	mobilize	VERB
ajssms-510	261	8	capital	capital	NOUN
ajssms-510	261	9	funds	fund	NOUN
ajssms-510	261	10	from	from	ADP
ajssms-510	261	11	outside	outside	ADP
ajssms-510	261	12	the	the	DET
ajssms-510	261	13	domestic	domestic	ADJ
ajssms-510	261	14	economy	economy	NOUN
ajssms-510	261	15	increased	increase	VERB
ajssms-510	261	16	so	so	ADV
ajssms-510	261	17	much	much	ADV
ajssms-510	261	18	in	in	ADP
ajssms-510	261	19	the	the	DET
ajssms-510	261	20	last	last	ADJ
ajssms-510	261	21	three	three	NUM
ajssms-510	261	22	decades	decade	NOUN
ajssms-510	261	23	,	,	PUNCT
ajssms-510	261	24	especially	especially	ADV
ajssms-510	261	25	among	among	ADP
ajssms-510	261	26	developing	develop	VERB
ajssms-510	261	27	countries	country	NOUN
ajssms-510	261	28	who	who	PRON
ajssms-510	261	29	are	be	AUX
ajssms-510	261	30	more	more	ADV
ajssms-510	261	31	hit	hit	VERB
ajssms-510	261	32	by	by	ADP
ajssms-510	261	33	poor	poor	ADJ
ajssms-510	261	34	domestic	domestic	ADJ
ajssms-510	261	35	savings	saving	NOUN
ajssms-510	261	36	.	.	PUNCT
ajssms-510	262	1	both	both	DET
ajssms-510	262	2	theory	theory	NOUN
ajssms-510	262	3	and	and	CCONJ
ajssms-510	262	4	empirical	empirical	ADJ
ajssms-510	262	5	evidence	evidence	NOUN
ajssms-510	262	6	have	have	AUX
ajssms-510	262	7	provided	provide	VERB
ajssms-510	262	8	different	different	ADJ
ajssms-510	262	9	sides	side	NOUN
ajssms-510	262	10	of	of	ADP
ajssms-510	262	11	tax	tax	NOUN
ajssms-510	262	12	incentives	incentive	NOUN
ajssms-510	262	13	and	and	CCONJ
ajssms-510	262	14	how	how	SCONJ
ajssms-510	262	15	they	they	PRON
ajssms-510	262	16	have	have	AUX
ajssms-510	262	17	affected	affect	VERB
ajssms-510	262	18	the	the	DET
ajssms-510	262	19	flow	flow	NOUN
ajssms-510	262	20	of	of	ADP
ajssms-510	262	21	foreign	foreign	ADJ
ajssms-510	262	22	direct	direct	ADJ
ajssms-510	262	23	investment	investment	NOUN
ajssms-510	262	24	in	in	ADP
ajssms-510	262	25	many	many	ADJ
ajssms-510	262	26	countries	country	NOUN
ajssms-510	262	27	.	.	PUNCT
ajssms-510	263	1	in	in	ADP
ajssms-510	263	2	nigeria	nigeria	PROPN
ajssms-510	263	3	,	,	PUNCT
ajssms-510	263	4	tax	tax	NOUN
ajssms-510	263	5	incentive	incentive	NOUN
ajssms-510	263	6	policy	policy	NOUN
ajssms-510	263	7	was	be	AUX
ajssms-510	263	8	implemented	implement	VERB
ajssms-510	263	9	in	in	ADP
ajssms-510	263	10	the	the	DET
ajssms-510	263	11	late	late	ADJ
ajssms-510	263	12	1990s	1990	NOUN
ajssms-510	263	13	.	.	PUNCT
ajssms-510	264	1	hence	hence	ADV
ajssms-510	264	2	,	,	PUNCT
ajssms-510	264	3	the	the	DET
ajssms-510	264	4	country	country	NOUN
ajssms-510	264	5	is	be	AUX
ajssms-510	264	6	not	not	PART
ajssms-510	264	7	among	among	ADP
ajssms-510	264	8	the	the	DET
ajssms-510	264	9	early	early	ADJ
ajssms-510	264	10	implementers	implementer	NOUN
ajssms-510	264	11	of	of	ADP
ajssms-510	264	12	fiscal	fiscal	ADJ
ajssms-510	264	13	incentives	incentive	NOUN
ajssms-510	264	14	.	.	PUNCT
ajssms-510	265	1	in	in	ADP
ajssms-510	265	2	the	the	DET
ajssms-510	265	3	study	study	NOUN
ajssms-510	265	4	by	by	ADP
ajssms-510	265	5	nwankwo	nwankwo	PROPN
ajssms-510	265	6	(	(	PUNCT
ajssms-510	265	7	2006	2006	NUM
ajssms-510	265	8	)	)	PUNCT
ajssms-510	265	9	she	she	PRON
ajssms-510	265	10	discovered	discover	VERB
ajssms-510	265	11	that	that	SCONJ
ajssms-510	265	12	natural	natural	ADJ
ajssms-510	265	13	resources	resource	NOUN
ajssms-510	265	14	and	and	CCONJ
ajssms-510	265	15	political	political	ADJ
ajssms-510	265	16	instability	instability	NOUN
ajssms-510	265	17	were	be	AUX
ajssms-510	265	18	the	the	DET
ajssms-510	265	19	major	major	ADJ
ajssms-510	265	20	attractors	attractor	NOUN
ajssms-510	265	21	of	of	ADP
ajssms-510	265	22	foreign	foreign	ADJ
ajssms-510	265	23	direct	direct	ADJ
ajssms-510	265	24	investment	investment	NOUN
ajssms-510	265	25	into	into	ADP
ajssms-510	265	26	nigeria	nigeria	PROPN
ajssms-510	265	27	.	.	PUNCT
ajssms-510	266	1	bazo	bazo	PROPN
ajssms-510	266	2	(	(	PUNCT
ajssms-510	266	3	2008	2008	NUM
ajssms-510	266	4	)	)	PUNCT
ajssms-510	266	5	equally	equally	ADV
ajssms-510	266	6	hinted	hint	VERB
ajssms-510	266	7	that	that	SCONJ
ajssms-510	266	8	developing	develop	VERB
ajssms-510	266	9	countries	country	NOUN
ajssms-510	266	10	will	will	AUX
ajssms-510	266	11	find	find	VERB
ajssms-510	266	12	it	it	PRON
ajssms-510	266	13	difficult	difficult	ADJ
ajssms-510	266	14	to	to	PART
ajssms-510	266	15	mobilize	mobilize	VERB
ajssms-510	266	16	foreign	foreign	ADJ
ajssms-510	266	17	direct	direct	ADJ
ajssms-510	266	18	investment	investment	NOUN
ajssms-510	266	19	in	in	ADP
ajssms-510	266	20	the	the	DET
ajssms-510	266	21	presence	presence	NOUN
ajssms-510	266	22	of	of	ADP
ajssms-510	266	23	political	political	ADJ
ajssms-510	266	24	instability	instability	NOUN
ajssms-510	266	25	.	.	PUNCT
ajssms-510	267	1	but	but	CCONJ
ajssms-510	267	2	,	,	PUNCT
ajssms-510	267	3	today	today	NOUN
ajssms-510	267	4	,	,	PUNCT
ajssms-510	267	5	there	there	PRON
ajssms-510	267	6	is	be	VERB
ajssms-510	267	7	an	an	DET
ajssms-510	267	8	evidence	evidence	NOUN
ajssms-510	267	9	to	to	PART
ajssms-510	267	10	suggest	suggest	VERB
ajssms-510	267	11	that	that	SCONJ
ajssms-510	267	12	incentive	incentive	NOUN
ajssms-510	267	13	factors	factor	NOUN
ajssms-510	267	14	can	can	AUX
ajssms-510	267	15	drive	drive	VERB
ajssms-510	267	16	the	the	DET
ajssms-510	267	17	flow	flow	NOUN
ajssms-510	267	18	of	of	ADP
ajssms-510	267	19	foreign	foreign	ADJ
ajssms-510	267	20	direct	direct	ADJ
ajssms-510	267	21	investment	investment	NOUN
ajssms-510	267	22	into	into	ADP
ajssms-510	267	23	a	a	DET
ajssms-510	267	24	developing	develop	VERB
ajssms-510	267	25	country	country	NOUN
ajssms-510	267	26	like	like	ADP
ajssms-510	267	27	nigeria	nigeria	PROPN
ajssms-510	267	28	.	.	PUNCT
ajssms-510	268	1	finally	finally	ADV
ajssms-510	268	2	,	,	PUNCT
ajssms-510	268	3	the	the	DET
ajssms-510	268	4	study	study	NOUN
ajssms-510	268	5	was	be	AUX
ajssms-510	268	6	undertaken	undertake	VERB
ajssms-510	268	7	for	for	ADP
ajssms-510	268	8	the	the	DET
ajssms-510	268	9	purpose	purpose	NOUN
ajssms-510	268	10	of	of	ADP
ajssms-510	268	11	finding	find	VERB
ajssms-510	268	12	out	out	ADP
ajssms-510	268	13	if	if	SCONJ
ajssms-510	268	14	tax	tax	NOUN
ajssms-510	268	15	incentives	incentive	NOUN
ajssms-510	268	16	can	can	AUX
ajssms-510	268	17	help	help	VERB
ajssms-510	268	18	revive	revive	VERB
ajssms-510	268	19	the	the	DET
ajssms-510	268	20	ailing	ail	VERB
ajssms-510	268	21	nonoil	nonoil	NOUN
ajssms-510	268	22	sector	sector	NOUN
ajssms-510	268	23	through	through	ADP
ajssms-510	268	24	mobilization	mobilization	NOUN
ajssms-510	268	25	of	of	ADP
ajssms-510	268	26	foreign	foreign	ADJ
ajssms-510	268	27	capital	capital	NOUN
ajssms-510	268	28	.	.	PUNCT
ajssms-510	269	1	the	the	DET
ajssms-510	269	2	conclusion	conclusion	NOUN
ajssms-510	269	3	is	be	AUX
ajssms-510	269	4	yes	yes	INTJ
ajssms-510	269	5	,	,	PUNCT
ajssms-510	269	6	it	it	PRON
ajssms-510	269	7	can	can	AUX
ajssms-510	269	8	,	,	PUNCT
ajssms-510	269	9	based	base	VERB
ajssms-510	269	10	on	on	ADP
ajssms-510	269	11	evidence	evidence	NOUN
ajssms-510	269	12	.	.	PUNCT
ajssms-510	270	1	this	this	PRON
ajssms-510	270	2	is	be	AUX
ajssms-510	270	3	because	because	SCONJ
ajssms-510	270	4	the	the	DET
ajssms-510	270	5	pattern	pattern	NOUN
ajssms-510	270	6	of	of	ADP
ajssms-510	270	7	flow	flow	NOUN
ajssms-510	270	8	of	of	ADP
ajssms-510	270	9	foreign	foreign	ADJ
ajssms-510	270	10	capital	capital	NOUN
ajssms-510	270	11	to	to	ADP
ajssms-510	270	12	nigeria	nigeria	PROPN
ajssms-510	270	13	changed	change	VERB
ajssms-510	270	14	after	after	ADP
ajssms-510	270	15	the	the	DET
ajssms-510	270	16	introduction	introduction	NOUN
ajssms-510	270	17	of	of	ADP
ajssms-510	270	18	tax	tax	NOUN
ajssms-510	270	19	incentives	incentive	NOUN
ajssms-510	270	20	with	with	ADP
ajssms-510	270	21	the	the	DET
ajssms-510	270	22	non	non	ADJ
ajssms-510	270	23	-	-	ADJ
ajssms-510	270	24	oil	oil	ADJ
ajssms-510	270	25	sector	sector	NOUN
ajssms-510	270	26	benefiting	benefit	VERB
ajssms-510	270	27	from	from	ADP
ajssms-510	270	28	it	it	PRON
ajssms-510	270	29	.	.	PUNCT
ajssms-510	271	1	though	though	SCONJ
ajssms-510	271	2	it	it	PRON
ajssms-510	271	3	is	be	AUX
ajssms-510	271	4	arguable	arguable	ADJ
ajssms-510	271	5	to	to	PART
ajssms-510	271	6	say	say	VERB
ajssms-510	271	7	that	that	SCONJ
ajssms-510	271	8	there	there	PRON
ajssms-510	271	9	are	be	VERB
ajssms-510	271	10	costs	cost	NOUN
ajssms-510	271	11	associated	associate	VERB
ajssms-510	271	12	with	with	ADP
ajssms-510	271	13	incentives	incentive	NOUN
ajssms-510	271	14	such	such	ADJ
ajssms-510	271	15	as	as	ADP
ajssms-510	271	16	revenue	revenue	NOUN
ajssms-510	271	17	loss	loss	NOUN
ajssms-510	271	18	,	,	PUNCT
ajssms-510	271	19	the	the	DET
ajssms-510	271	20	gain	gain	NOUN
ajssms-510	271	21	is	be	AUX
ajssms-510	271	22	also	also	ADV
ajssms-510	271	23	there	there	ADV
ajssms-510	271	24	.	.	PUNCT
ajssms-510	272	1	references	reference	NOUN
ajssms-510	272	2	adepeju	adepeju	PROPN
ajssms-510	272	3	,	,	PUNCT
ajssms-510	272	4	b.s	b.s	PROPN
ajssms-510	272	5	.	.	PROPN
ajssms-510	272	6	,	,	PUNCT
ajssms-510	272	7	2012	2012	NUM
ajssms-510	272	8	.	.	PUNCT
ajssms-510	273	1	the	the	DET
ajssms-510	273	2	impact	impact	NOUN
ajssms-510	273	3	of	of	ADP
ajssms-510	273	4	tax	tax	NOUN
ajssms-510	273	5	incentives	incentive	NOUN
ajssms-510	273	6	on	on	ADP
ajssms-510	273	7	foreign	foreign	ADJ
ajssms-510	273	8	direct	direct	ADJ
ajssms-510	273	9	investment	investment	NOUN
ajssms-510	273	10	in	in	ADP
ajssms-510	273	11	the	the	DET
ajssms-510	273	12	oil	oil	NOUN
ajssms-510	273	13	and	and	CCONJ
ajssms-510	273	14	gas	gas	NOUN
ajssms-510	273	15	sector	sector	NOUN
ajssms-510	273	16	in	in	ADP
ajssms-510	273	17	nigeria	nigeria	PROPN
ajssms-510	273	18	.	.	PUNCT
ajssms-510	274	1	journal	journal	PROPN
ajssms-510	274	2	of	of	ADP
ajssms-510	274	3	business	business	NOUN
ajssms-510	274	4	and	and	CCONJ
ajssms-510	274	5	management	management	NOUN
ajssms-510	274	6	,	,	PUNCT
ajssms-510	274	7	6(1	6(1	NUM
ajssms-510	274	8	):	):	PUNCT
ajssms-510	274	9	1	1	NUM
ajssms-510	274	10	-	-	SYM
ajssms-510	274	11	15	15	NUM
ajssms-510	274	12	.	.	PUNCT
ajssms-510	275	1	view	view	NOUN
ajssms-510	275	2	at	at	ADP
ajssms-510	275	3	google	google	PROPN
ajssms-510	275	4	scholar	scholar	NOUN
ajssms-510	275	5	|	|	ADV
ajssms-510	275	6	view	view	NOUN
ajssms-510	275	7	at	at	ADP
ajssms-510	275	8	publisher	publisher	NOUN
ajssms-510	275	9	asiedu	asiedu	PROPN
ajssms-510	275	10	,	,	PUNCT
ajssms-510	275	11	e.	e.	PROPN
ajssms-510	275	12	,	,	PUNCT
ajssms-510	275	13	2002	2002	NUM
ajssms-510	275	14	.	.	PUNCT
ajssms-510	276	1	on	on	ADP
ajssms-510	276	2	the	the	DET
ajssms-510	276	3	determinants	determinant	NOUN
ajssms-510	276	4	of	of	ADP
ajssms-510	276	5	foreign	foreign	ADJ
ajssms-510	276	6	direct	direct	ADJ
ajssms-510	276	7	investment	investment	NOUN
ajssms-510	276	8	to	to	ADP
ajssms-510	276	9	developing	develop	VERB
ajssms-510	276	10	countries	country	NOUN
ajssms-510	276	11	:	:	PUNCT
ajssms-510	276	12	is	be	AUX
ajssms-510	276	13	africa	africa	PROPN
ajssms-510	276	14	different	different	ADJ
ajssms-510	276	15	?	?	PUNCT
ajssms-510	277	1	world	world	NOUN
ajssms-510	277	2	development	development	NOUN
ajssms-510	277	3	,	,	PUNCT
ajssms-510	277	4	30(1	30(1	NUM
ajssms-510	277	5	):	):	PUNCT
ajssms-510	277	6	107	107	NUM
ajssms-510	277	7	-	-	SYM
ajssms-510	277	8	119	119	NUM
ajssms-510	277	9	.	.	PUNCT
ajssms-510	278	1	view	view	NOUN
ajssms-510	278	2	at	at	ADP
ajssms-510	278	3	google	google	PROPN
ajssms-510	278	4	scholar	scholar	NOUN
ajssms-510	278	5	|	|	ADV
ajssms-510	278	6	view	view	NOUN
ajssms-510	278	7	at	at	ADP
ajssms-510	278	8	publisher	publisher	NOUN
ajssms-510	278	9	bazo	bazo	NOUN
ajssms-510	278	10	,	,	PUNCT
ajssms-510	278	11	p.a	p.a	PROPN
ajssms-510	278	12	.	.	PROPN
ajssms-510	278	13	,	,	PUNCT
ajssms-510	278	14	2008	2008	NUM
ajssms-510	278	15	.	.	PUNCT
ajssms-510	279	1	do	do	AUX
ajssms-510	279	2	developing	develop	VERB
ajssms-510	279	3	countries‟	countries‟	PRON
ajssms-510	279	4	tax	tax	NOUN
ajssms-510	279	5	incentives	incentive	NOUN
ajssms-510	279	6	attract	attract	VERB
ajssms-510	279	7	investment	investment	NOUN
ajssms-510	279	8	or	or	CCONJ
ajssms-510	279	9	create	create	VERB
ajssms-510	279	10	disaster	disaster	NOUN
ajssms-510	279	11	?	?	PUNCT
ajssms-510	280	1	tax	tax	NOUN
ajssms-510	280	2	notes	note	NOUN
ajssms-510	280	3	international	international	ADJ
ajssms-510	280	4	,	,	PUNCT
ajssms-510	280	5	52(4	52(4	NUM
ajssms-510	280	6	):	):	PUNCT
ajssms-510	280	7	299	299	NUM
ajssms-510	280	8	-	-	SYM
ajssms-510	280	9	303	303	NUM
ajssms-510	280	10	.	.	PUNCT
ajssms-510	281	1	beyer	beyer	PROPN
ajssms-510	281	2	,	,	PUNCT
ajssms-510	281	3	j.	j.	PROPN
ajssms-510	281	4	,	,	PUNCT
ajssms-510	281	5	2002	2002	NUM
ajssms-510	281	6	.	.	PUNCT
ajssms-510	282	1	please	please	INTJ
ajssms-510	282	2	invest	invest	VERB
ajssms-510	282	3	in	in	ADP
ajssms-510	282	4	our	our	PRON
ajssms-510	282	5	country	country	NOUN
ajssms-510	282	6	-	-	PUNCT
ajssms-510	282	7	how	how	SCONJ
ajssms-510	282	8	successful	successful	ADJ
ajssms-510	282	9	were	be	AUX
ajssms-510	282	10	tax	tax	NOUN
ajssms-510	282	11	incentives	incentive	NOUN
ajssms-510	282	12	for	for	ADP
ajssms-510	282	13	foreign	foreign	ADJ
ajssms-510	282	14	investment	investment	NOUN
ajssms-510	282	15	in	in	ADP
ajssms-510	282	16	transition	transition	NOUN
ajssms-510	282	17	countries	country	NOUN
ajssms-510	282	18	?	?	PUNCT
ajssms-510	283	1	communist	communist	ADJ
ajssms-510	283	2	and	and	CCONJ
ajssms-510	283	3	post	post	ADJ
ajssms-510	283	4	-	-	ADJ
ajssms-510	283	5	communist	communist	ADJ
ajssms-510	283	6	studies	study	NOUN
ajssms-510	283	7	,	,	PUNCT
ajssms-510	283	8	35(2	35(2	NUM
ajssms-510	283	9	):	):	PUNCT
ajssms-510	283	10	191	191	NUM
ajssms-510	283	11	-	-	SYM
ajssms-510	283	12	211	211	NUM
ajssms-510	283	13	.	.	PUNCT
ajssms-510	283	14	view	view	NOUN
ajssms-510	283	15	at	at	ADP
ajssms-510	283	16	google	google	PROPN
ajssms-510	283	17	scholar	scholar	NOUN
ajssms-510	283	18	|	|	ADV
ajssms-510	283	19	view	view	NOUN
ajssms-510	283	20	at	at	ADP
ajssms-510	283	21	publisher	publisher	NOUN
ajssms-510	283	22	buettner	buettner	NOUN
ajssms-510	283	23	,	,	PUNCT
ajssms-510	283	24	t.	t.	PROPN
ajssms-510	283	25	and	and	CCONJ
ajssms-510	283	26	m.	m.	PROPN
ajssms-510	283	27	ruf	ruf	NOUN
ajssms-510	283	28	,	,	PUNCT
ajssms-510	283	29	2005	2005	NUM
ajssms-510	283	30	.	.	PUNCT
ajssms-510	284	1	tax	tax	NOUN
ajssms-510	284	2	incentives	incentive	NOUN
ajssms-510	284	3	and	and	CCONJ
ajssms-510	284	4	the	the	DET
ajssms-510	284	5	location	location	NOUN
ajssms-510	284	6	of	of	ADP
ajssms-510	284	7	fdi	fdi	NOUN
ajssms-510	284	8	:	:	PUNCT
ajssms-510	284	9	evidence	evidence	NOUN
ajssms-510	284	10	from	from	ADP
ajssms-510	284	11	a	a	DET
ajssms-510	284	12	panel	panel	NOUN
ajssms-510	284	13	of	of	ADP
ajssms-510	284	14	german	german	ADJ
ajssms-510	284	15	multinationals	multinational	NOUN
ajssms-510	284	16	.	.	PUNCT
ajssms-510	285	1	retrieved	retrieve	VERB
ajssms-510	285	2	from	from	ADP
ajssms-510	285	3	www.bundesbank.de	www.bundesbank.de	PROPN
ajssms-510	285	4	.	.	PUNCT
ajssms-510	286	1	central	central	PROPN
ajssms-510	286	2	bank	bank	PROPN
ajssms-510	286	3	of	of	ADP
ajssms-510	286	4	nigeria	nigeria	PROPN
ajssms-510	286	5	statistical	statistical	ADJ
ajssms-510	286	6	bulletin	bulletin	NOUN
ajssms-510	286	7	,	,	PUNCT
ajssms-510	286	8	1995	1995	NUM
ajssms-510	286	9	.	.	PUNCT
ajssms-510	287	1	annual	annual	ADJ
ajssms-510	287	2	statistical	statistical	ADJ
ajssms-510	287	3	bulletin	bulletin	NOUN
ajssms-510	287	4	,	,	PUNCT
ajssms-510	287	5	6	6	NUM
ajssms-510	287	6	.	.	PUNCT
ajssms-510	287	7	cbnsb	cbnsb	NOUN
ajssms-510	287	8	,	,	PUNCT
ajssms-510	287	9	2001	2001	NUM
ajssms-510	287	10	.	.	PUNCT
ajssms-510	288	1	annual	annual	ADJ
ajssms-510	288	2	statistical	statistical	ADJ
ajssms-510	288	3	bulletin	bulletin	NOUN
ajssms-510	288	4	,	,	PUNCT
ajssms-510	288	5	12	12	NUM
ajssms-510	288	6	.	.	PUNCT
ajssms-510	289	1	cbnsb	cbnsb	NOUN
ajssms-510	289	2	,	,	PUNCT
ajssms-510	289	3	2007	2007	NUM
ajssms-510	289	4	.	.	PUNCT
ajssms-510	290	1	annual	annual	ADJ
ajssms-510	290	2	statistical	statistical	ADJ
ajssms-510	290	3	bulletin	bulletin	NOUN
ajssms-510	290	4	,	,	PUNCT
ajssms-510	290	5	18	18	NUM
ajssms-510	290	6	.	.	PUNCT
ajssms-510	290	7	https://scholar.google.com/scholar?hl=en&q=the%20impact%20of%20tax%20incentives%20on%20foreign%20direct%20investment%20in%20the%20oil%20and%20gas%20sector%20in%20nigeria	https://scholar.google.com/scholar?hl=en&q=the%20impact%20of%20tax%20incentives%20on%20foreign%20direct%20investment%20in%20the%20oil%20and%20gas%20sector%20in%20nigeria	PROPN
ajssms-510	290	8	http://dx.doi.org/10.9790/487x-0610115	http://dx.doi.org/10.9790/487x-0610115	PROPN
ajssms-510	290	9	https://scholar.google.com/scholar?hl=en&q=on%20the%20determinants%20of%20foreign%20direct%20investment%20to%20developing%20countries:%20is%20africa%20different	https://scholar.google.com/scholar?hl=en&q=on%20the%20determinants%20of%20foreign%20direct%20investment%20to%20developing%20countries:%20is%20africa%20different	PROPN
ajssms-510	290	10	?	?	PUNCT
ajssms-510	291	1	http://dx.doi.org/10.1016/s0305-750x(01)00100-0	http://dx.doi.org/10.1016/s0305-750x(01)00100-0	NOUN
ajssms-510	291	2	https://scholar.google.com/scholar?hl=en&q=please%20invest%20in%20our%20country-how%20successful%20were%20tax%20incentives%20for%20foreign%20investment%20in%20transition%20countries	https://scholar.google.com/scholar?hl=en&q=please%20invest%20in%20our%20country-how%20successful%20were%20tax%20incentives%20for%20foreign%20investment%20in%20transition%20countrie	NOUN
ajssms-510	291	3	?	?	PUNCT
ajssms-510	292	1	http://dx.doi.org/10.1016/s0967-067x(02)00007-7	http://dx.doi.org/10.1016/s0967-067x(02)00007-7	PROPN
ajssms-510	292	2	http://www.bundesbank.de/	http://www.bundesbank.de/	X
ajssms-510	292	3	asian	asian	ADJ
ajssms-510	292	4	journal	journal	NOUN
ajssms-510	292	5	of	of	ADP
ajssms-510	292	6	social	social	ADJ
ajssms-510	292	7	sciences	sciences	PROPN
ajssms-510	292	8	and	and	CCONJ
ajssms-510	292	9	management	management	NOUN
ajssms-510	292	10	studies	study	NOUN
ajssms-510	292	11	,	,	PUNCT
ajssms-510	292	12	2017	2017	NUM
ajssms-510	292	13	,	,	PUNCT
ajssms-510	292	14	4(1	4(1	NOUN
ajssms-510	292	15	):	):	PUNCT
ajssms-510	292	16	57	57	NUM
ajssms-510	292	17	-	-	SYM
ajssms-510	292	18	64	64	NUM
ajssms-510	292	19	64	64	NUM
ajssms-510	292	20	cbnsb	cbnsb	NOUN
ajssms-510	292	21	,	,	PUNCT
ajssms-510	292	22	2014	2014	NUM
ajssms-510	292	23	.	.	PUNCT
ajssms-510	293	1	annual	annual	ADJ
ajssms-510	293	2	statistical	statistical	ADJ
ajssms-510	293	3	bulletin	bulletin	NOUN
ajssms-510	293	4	,	,	PUNCT
ajssms-510	293	5	25	25	NUM
ajssms-510	293	6	.	.	PUNCT
ajssms-510	294	1	christiansen	christiansen	PROPN
ajssms-510	294	2	,	,	PUNCT
ajssms-510	294	3	h.	h.	PROPN
ajssms-510	294	4	,	,	PUNCT
ajssms-510	294	5	c.	c.	PROPN
ajssms-510	294	6	oman	oman	PROPN
ajssms-510	294	7	and	and	CCONJ
ajssms-510	294	8	a.	a.	NOUN
ajssms-510	294	9	chariton	chariton	PROPN
ajssms-510	294	10	,	,	PUNCT
ajssms-510	294	11	2003	2003	NUM
ajssms-510	294	12	.	.	PUNCT
ajssms-510	294	13	incntives	incntive	VERB
ajssms-510	294	14	-based	-based	ADJ
ajssms-510	294	15	competition	competition	NOUN
ajssms-510	294	16	for	for	ADP
ajssms-510	294	17	foreign	foreign	ADJ
ajssms-510	294	18	direct	direct	ADJ
ajssms-510	294	19	investment	investment	NOUN
ajssms-510	294	20	:	:	PUNCT
ajssms-510	294	21	the	the	DET
ajssms-510	294	22	case	case	NOUN
ajssms-510	294	23	of	of	ADP
ajssms-510	294	24	brazil	brazil	PROPN
ajssms-510	294	25	.	.	PUNCT
ajssms-510	295	1	oecd	oecd	PROPN
ajssms-510	295	2	working	work	VERB
ajssms-510	295	3	papers	paper	NOUN
ajssms-510	295	4	on	on	ADP
ajssms-510	295	5	international	international	ADJ
ajssms-510	295	6	investment	investment	NOUN
ajssms-510	295	7	2003/01	2003/01	NUM
ajssms-510	295	8	.	.	PUNCT
ajssms-510	296	1	denisia	denisia	NOUN
ajssms-510	296	2	,	,	PUNCT
ajssms-510	296	3	v.	v.	ADV
ajssms-510	296	4	,	,	PUNCT
ajssms-510	296	5	2010	2010	NUM
ajssms-510	296	6	.	.	PUNCT
ajssms-510	297	1	foreign	foreign	ADJ
ajssms-510	297	2	direct	direct	ADJ
ajssms-510	297	3	investment	investment	NOUN
ajssms-510	297	4	theories	theory	NOUN
ajssms-510	297	5	:	:	PUNCT
ajssms-510	297	6	an	an	DET
ajssms-510	297	7	overview	overview	NOUN
ajssms-510	297	8	of	of	ADP
ajssms-510	297	9	the	the	DET
ajssms-510	297	10	main	main	ADJ
ajssms-510	297	11	fdi	fdi	NOUN
ajssms-510	297	12	theories	theory	NOUN
ajssms-510	297	13	.	.	PUNCT
ajssms-510	298	1	european	european	ADJ
ajssms-510	298	2	journal	journal	PROPN
ajssms-510	298	3	of	of	ADP
ajssms-510	298	4	interdisciplinary	interdisciplinary	ADJ
ajssms-510	298	5	studies	study	NOUN
ajssms-510	298	6	,	,	PUNCT
ajssms-510	298	7	2(2	2(2	NUM
ajssms-510	298	8	):	):	PUNCT
ajssms-510	298	9	104	104	NUM
ajssms-510	298	10	-	-	SYM
ajssms-510	298	11	110	110	NUM
ajssms-510	298	12	.	.	PUNCT
ajssms-510	299	1	view	view	NOUN
ajssms-510	299	2	at	at	ADP
ajssms-510	299	3	google	google	PROPN
ajssms-510	299	4	scholar	scholar	PROPN
ajssms-510	299	5	edmiston	edmiston	PROPN
ajssms-510	299	6	,	,	PUNCT
ajssms-510	299	7	k.d	k.d	PROPN
ajssms-510	299	8	.	.	PROPN
ajssms-510	299	9	,	,	PUNCT
ajssms-510	299	10	s.	s.	PROPN
ajssms-510	299	11	mudd	mudd	PROPN
ajssms-510	299	12	and	and	CCONJ
ajssms-510	299	13	n.t	n.t	PROPN
ajssms-510	299	14	.	.	PROPN
ajssms-510	299	15	valev	valev	PROPN
ajssms-510	299	16	,	,	PUNCT
ajssms-510	299	17	2003	2003	NUM
ajssms-510	299	18	.	.	PUNCT
ajssms-510	300	1	incentive	incentive	NOUN
ajssms-510	300	2	targeting	targeting	NOUN
ajssms-510	300	3	,	,	PUNCT
ajssms-510	300	4	influence	influence	NOUN
ajssms-510	300	5	peddling	peddling	NOUN
ajssms-510	300	6	and	and	CCONJ
ajssms-510	300	7	foreign	foreign	ADJ
ajssms-510	300	8	direct	direct	ADJ
ajssms-510	300	9	investment	investment	NOUN
ajssms-510	300	10	.	.	PUNCT
ajssms-510	301	1	effiok	effiok	NOUN
ajssms-510	301	2	,	,	PUNCT
ajssms-510	301	3	s.o	s.o	PROPN
ajssms-510	301	4	.	.	PROPN
ajssms-510	301	5	,	,	PUNCT
ajssms-510	301	6	a.t	a.t	PROPN
ajssms-510	301	7	.	.	PROPN
ajssms-510	301	8	tapang	tapang	PROPN
ajssms-510	301	9	and	and	CCONJ
ajssms-510	301	10	o.e	o.e	PROPN
ajssms-510	301	11	.	.	PROPN
ajssms-510	301	12	eton	eton	PROPN
ajssms-510	301	13	,	,	PUNCT
ajssms-510	301	14	2013	2013	NUM
ajssms-510	301	15	.	.	PUNCT
ajssms-510	302	1	the	the	DET
ajssms-510	302	2	impact	impact	NOUN
ajssms-510	302	3	of	of	ADP
ajssms-510	302	4	tax	tax	NOUN
ajssms-510	302	5	policy	policy	NOUN
ajssms-510	302	6	and	and	CCONJ
ajssms-510	302	7	incentives	incentive	NOUN
ajssms-510	302	8	on	on	ADP
ajssms-510	302	9	foreign	foreign	ADJ
ajssms-510	302	10	direct	direct	ADJ
ajssms-510	302	11	investment	investment	NOUN
ajssms-510	302	12	(	(	PUNCT
ajssms-510	302	13	fdi	fdi	NOUN
ajssms-510	302	14	)	)	PUNCT
ajssms-510	302	15	and	and	CCONJ
ajssms-510	302	16	economic	economic	ADJ
ajssms-510	302	17	growth	growth	NOUN
ajssms-510	302	18	:	:	PUNCT
ajssms-510	302	19	evidence	evidence	NOUN
ajssms-510	302	20	from	from	ADP
ajssms-510	302	21	export	export	NOUN
ajssms-510	302	22	processing	processing	NOUN
ajssms-510	302	23	zone	zone	NOUN
ajssms-510	302	24	(	(	PUNCT
ajssms-510	302	25	epz	epz	NOUN
ajssms-510	302	26	)	)	PUNCT
ajssms-510	302	27	in	in	ADP
ajssms-510	302	28	nigeria	nigeria	PROPN
ajssms-510	302	29	.	.	PUNCT
ajssms-510	303	1	european	european	PROPN
ajssms-510	303	2	journal	journal	PROPN
ajssms-510	303	3	of	of	ADP
ajssms-510	303	4	commerce	commerce	PROPN
ajssms-510	303	5	and	and	CCONJ
ajssms-510	303	6	management	management	NOUN
ajssms-510	303	7	research	research	NOUN
ajssms-510	303	8	,	,	PUNCT
ajssms-510	303	9	2(9	2(9	NUM
ajssms-510	303	10	):	):	PUNCT
ajssms-510	303	11	101	101	NUM
ajssms-510	303	12	-	-	SYM
ajssms-510	303	13	196	196	NUM
ajssms-510	303	14	.	.	PUNCT
ajssms-510	304	1	guo	guo	PROPN
ajssms-510	304	2	,	,	PUNCT
ajssms-510	304	3	j.	j.	PROPN
ajssms-510	304	4	,	,	PUNCT
ajssms-510	304	5	2010	2010	NUM
ajssms-510	304	6	.	.	PUNCT
ajssms-510	305	1	the	the	DET
ajssms-510	305	2	effect	effect	NOUN
ajssms-510	305	3	of	of	ADP
ajssms-510	305	4	tax	tax	NOUN
ajssms-510	305	5	rates	rate	NOUN
ajssms-510	305	6	on	on	ADP
ajssms-510	305	7	foreign	foreign	ADJ
ajssms-510	305	8	direct	direct	ADJ
ajssms-510	305	9	investment	investment	NOUN
ajssms-510	305	10	in	in	ADP
ajssms-510	305	11	china	china	PROPN
ajssms-510	305	12	.	.	PUNCT
ajssms-510	306	1	journal	journal	PROPN
ajssms-510	306	2	of	of	ADP
ajssms-510	306	3	international	international	ADJ
ajssms-510	306	4	management	management	NOUN
ajssms-510	306	5	studies	study	NOUN
ajssms-510	306	6	,	,	PUNCT
ajssms-510	306	7	5(1	5(1	NUM
ajssms-510	306	8	):	):	PUNCT
ajssms-510	306	9	31	31	NUM
ajssms-510	306	10	-	-	SYM
ajssms-510	306	11	37	37	NUM
ajssms-510	306	12	.	.	PUNCT
ajssms-510	307	1	view	view	NOUN
ajssms-510	307	2	at	at	ADP
ajssms-510	307	3	google	google	PROPN
ajssms-510	307	4	scholar	scholar	PROPN
ajssms-510	307	5	james	james	PROPN
ajssms-510	307	6	,	,	PUNCT
ajssms-510	307	7	s.	s.	PROPN
ajssms-510	307	8	,	,	PUNCT
ajssms-510	307	9	2009	2009	NUM
ajssms-510	307	10	.	.	PUNCT
ajssms-510	308	1	incentives	incentive	NOUN
ajssms-510	308	2	and	and	CCONJ
ajssms-510	308	3	investments	investment	NOUN
ajssms-510	308	4	:	:	PUNCT
ajssms-510	308	5	evidence	evidence	NOUN
ajssms-510	308	6	and	and	CCONJ
ajssms-510	308	7	policy	policy	NOUN
ajssms-510	308	8	implications	implication	NOUN
ajssms-510	308	9	.	.	PUNCT
ajssms-510	309	1	advisory	advisory	ADJ
ajssms-510	309	2	services	service	NOUN
ajssms-510	309	3	,	,	PUNCT
ajssms-510	309	4	world	world	PROPN
ajssms-510	309	5	bank	bank	PROPN
ajssms-510	309	6	.	.	PUNCT
ajssms-510	310	1	klemm	klemm	NOUN
ajssms-510	310	2	,	,	PUNCT
ajssms-510	310	3	a.	a.	NOUN
ajssms-510	310	4	and	and	CCONJ
ajssms-510	310	5	p.s	p.s	PROPN
ajssms-510	310	6	.	.	PROPN
ajssms-510	310	7	van	van	PROPN
ajssms-510	310	8	,	,	PUNCT
ajssms-510	310	9	2010	2010	NUM
ajssms-510	310	10	.	.	PUNCT
ajssms-510	311	1	empirical	empirical	ADJ
ajssms-510	311	2	evidence	evidence	NOUN
ajssms-510	311	3	on	on	ADP
ajssms-510	311	4	the	the	DET
ajssms-510	311	5	effects	effect	NOUN
ajssms-510	311	6	of	of	ADP
ajssms-510	311	7	tax	tax	NOUN
ajssms-510	311	8	incentives	incentive	NOUN
ajssms-510	311	9	,	,	PUNCT
ajssms-510	311	10	universiteit	universiteit	PROPN
ajssms-510	311	11	gent	gent	NOUN
ajssms-510	311	12	,	,	PUNCT
ajssms-510	311	13	faculteit	faculteit	ADJ
ajssms-510	311	14	economie	economie	PROPN
ajssms-510	311	15	.	.	PUNCT
ajssms-510	312	1	en	en	PROPN
ajssms-510	312	2	bedrijfskunde	bedrijfskunde	NOUN
ajssms-510	312	3	.	.	PUNCT
ajssms-510	313	1	working	working	NOUN
ajssms-510	313	2	paper	paper	PROPN
ajssms-510	313	3	no	no	INTJ
ajssms-510	313	4	.	.	PUNCT
ajssms-510	313	5	d/2010/7012/44	d/2010/7012/44	PROPN
ajssms-510	313	6	.	.	PUNCT
ajssms-510	313	7	kransdorff	kransdorff	PROPN
ajssms-510	313	8	,	,	PUNCT
ajssms-510	313	9	m.	m.	NOUN
ajssms-510	313	10	,	,	PUNCT
ajssms-510	313	11	2010	2010	NUM
ajssms-510	313	12	.	.	PUNCT
ajssms-510	314	1	tax	tax	NOUN
ajssms-510	314	2	incentives	incentive	NOUN
ajssms-510	314	3	and	and	CCONJ
ajssms-510	314	4	foreign	foreign	ADJ
ajssms-510	314	5	direct	direct	ADJ
ajssms-510	314	6	investment	investment	NOUN
ajssms-510	314	7	in	in	ADP
ajssms-510	314	8	south	south	PROPN
ajssms-510	314	9	africa	africa	PROPN
ajssms-510	314	10	.	.	PUNCT
ajssms-510	315	1	consillience	consillience	PROPN
ajssms-510	315	2	:	:	PUNCT
ajssms-510	315	3	journal	journal	NOUN
ajssms-510	315	4	of	of	ADP
ajssms-510	315	5	sustainable	sustainable	ADJ
ajssms-510	315	6	development	development	NOUN
ajssms-510	315	7	,	,	PUNCT
ajssms-510	315	8	3(1	3(1	NUM
ajssms-510	315	9	):	):	PUNCT
ajssms-510	315	10	68	68	NUM
ajssms-510	315	11	-	-	SYM
ajssms-510	315	12	84	84	NUM
ajssms-510	315	13	.	.	PUNCT
ajssms-510	316	1	view	view	NOUN
ajssms-510	316	2	at	at	ADP
ajssms-510	316	3	google	google	PROPN
ajssms-510	316	4	scholar	scholar	PROPN
ajssms-510	316	5	lin	lin	PROPN
ajssms-510	316	6	,	,	PUNCT
ajssms-510	316	7	w.	w.	PROPN
ajssms-510	316	8	and	and	CCONJ
ajssms-510	316	9	j.	j.	PROPN
ajssms-510	316	10	wang	wang	PROPN
ajssms-510	316	11	,	,	PUNCT
ajssms-510	316	12	2014	2014	NUM
ajssms-510	316	13	.	.	PUNCT
ajssms-510	317	1	do	do	AUX
ajssms-510	317	2	the	the	DET
ajssms-510	317	3	changes	change	NOUN
ajssms-510	317	4	in	in	ADP
ajssms-510	317	5	tax	tax	NOUN
ajssms-510	317	6	incentives	incentive	NOUN
ajssms-510	317	7	encourage	encourage	VERB
ajssms-510	317	8	direct	direct	ADJ
ajssms-510	317	9	investment	investment	NOUN
ajssms-510	317	10	in	in	ADP
ajssms-510	317	11	china	china	PROPN
ajssms-510	317	12	by	by	ADP
ajssms-510	317	13	taiwanese	taiwanese	ADJ
ajssms-510	317	14	enterprises	enterprise	NOUN
ajssms-510	317	15	?	?	PUNCT
ajssms-510	318	1	journal	journal	NOUN
ajssms-510	318	2	of	of	ADP
ajssms-510	318	3	accounting	accounting	NOUN
ajssms-510	318	4	and	and	CCONJ
ajssms-510	318	5	taxation	taxation	NOUN
ajssms-510	318	6	,	,	PUNCT
ajssms-510	318	7	6(2	6(2	NUM
ajssms-510	318	8	):	):	PUNCT
ajssms-510	318	9	38	38	NUM
ajssms-510	318	10	-	-	SYM
ajssms-510	318	11	53	53	NUM
ajssms-510	318	12	.	.	PUNCT
ajssms-510	319	1	view	view	NOUN
ajssms-510	319	2	at	at	ADP
ajssms-510	319	3	google	google	PROPN
ajssms-510	319	4	scholar	scholar	NOUN
ajssms-510	319	5	|	|	ADV
ajssms-510	319	6	view	view	NOUN
ajssms-510	319	7	at	at	ADP
ajssms-510	319	8	publisher	publisher	NOUN
ajssms-510	319	9	mwilima	mwilima	PROPN
ajssms-510	319	10	,	,	PUNCT
ajssms-510	319	11	n.	n.	NOUN
ajssms-510	319	12	,	,	PUNCT
ajssms-510	319	13	2003	2003	NUM
ajssms-510	319	14	.	.	PUNCT
ajssms-510	320	1	foreign	foreign	ADJ
ajssms-510	320	2	direct	direct	ADJ
ajssms-510	320	3	investment	investment	NOUN
ajssms-510	320	4	in	in	ADP
ajssms-510	320	5	africa	africa	PROPN
ajssms-510	320	6	.	.	PUNCT
ajssms-510	321	1	social	social	ADJ
ajssms-510	321	2	observatory	observatory	ADJ
ajssms-510	321	3	pilot	pilot	NOUN
ajssms-510	321	4	project	project	NOUN
ajssms-510	321	5	.	.	PUNCT
ajssms-510	322	1	final	final	ADJ
ajssms-510	322	2	draft	draft	NOUN
ajssms-510	322	3	report	report	NOUN
ajssms-510	322	4	for	for	ADP
ajssms-510	322	5	the	the	DET
ajssms-510	322	6	labour	labour	NOUN
ajssms-510	322	7	resource	resource	NOUN
ajssms-510	322	8	and	and	CCONJ
ajssms-510	322	9	research	research	NOUN
ajssms-510	322	10	institute	institute	NOUN
ajssms-510	322	11	.	.	PUNCT
ajssms-510	323	1	pp	pp	ADP
ajssms-510	323	2	:	:	PUNCT
ajssms-510	323	3	29	29	NUM
ajssms-510	323	4	-	-	SYM
ajssms-510	323	5	45	45	NUM
ajssms-510	323	6	.	.	PUNCT
ajssms-510	323	7	nwankwo	nwankwo	PROPN
ajssms-510	323	8	,	,	PUNCT
ajssms-510	323	9	a.	a.	NOUN
ajssms-510	323	10	,	,	PUNCT
ajssms-510	323	11	2006	2006	NUM
ajssms-510	323	12	.	.	PUNCT
ajssms-510	324	1	the	the	DET
ajssms-510	324	2	determinants	determinant	NOUN
ajssms-510	324	3	of	of	ADP
ajssms-510	324	4	soreign	soreign	ADJ
ajssms-510	324	5	direct	direct	ADJ
ajssms-510	324	6	investment	investment	NOUN
ajssms-510	324	7	in	in	ADP
ajssms-510	324	8	nigeria	nigeria	PROPN
ajssms-510	324	9	.	.	PUNCT
ajssms-510	325	1	paper	paper	PROPN
ajssms-510	325	2	presented	present	VERB
ajssms-510	325	3	at	at	ADP
ajssms-510	325	4	global	global	ADJ
ajssms-510	325	5	conference	conference	NOUN
ajssms-510	325	6	on	on	ADP
ajssms-510	325	7	business	business	NOUN
ajssms-510	325	8	and	and	CCONJ
ajssms-510	325	9	economics	economic	NOUN
ajssms-510	325	10	,	,	PUNCT
ajssms-510	325	11	gutman	gutman	NOUN
ajssms-510	325	12	conference	conference	PROPN
ajssms-510	325	13	centre	centre	PROPN
ajssms-510	325	14	,	,	PUNCT
ajssms-510	325	15	usa	usa	PROPN
ajssms-510	325	16	,	,	PUNCT
ajssms-510	325	17	15	15	NUM
ajssms-510	325	18	-	-	SYM
ajssms-510	325	19	17	17	NUM
ajssms-510	325	20	october	october	PROPN
ajssms-510	325	21	.	.	PUNCT
ajssms-510	326	1	organisation	organisation	NOUN
ajssms-510	326	2	for	for	ADP
ajssms-510	326	3	economic	economic	ADJ
ajssms-510	326	4	co	co	NOUN
ajssms-510	326	5	-	-	NOUN
ajssms-510	326	6	operation	operation	NOUN
ajssms-510	326	7	and	and	CCONJ
ajssms-510	326	8	development	development	NOUN
ajssms-510	326	9	(	(	PUNCT
ajssms-510	326	10	oecd	oecd	PROPN
ajssms-510	326	11	)	)	PUNCT
ajssms-510	326	12	,	,	PUNCT
ajssms-510	326	13	2008	2008	NUM
ajssms-510	326	14	.	.	PUNCT
ajssms-510	327	1	benchmark	benchmark	NOUN
ajssms-510	327	2	definition	definition	NOUN
ajssms-510	327	3	of	of	ADP
ajssms-510	327	4	foreign	foreign	ADJ
ajssms-510	327	5	direct	direct	ADJ
ajssms-510	327	6	.	.	PUNCT
ajssms-510	328	1	4th	4th	ADJ
ajssms-510	328	2	edn	edn	NOUN
ajssms-510	328	3	.	.	PUNCT
ajssms-510	329	1	pettinger	pettinger	NOUN
ajssms-510	329	2	,	,	PUNCT
ajssms-510	329	3	t.	t.	NOUN
ajssms-510	329	4	,	,	PUNCT
ajssms-510	329	5	2012	2012	NUM
ajssms-510	329	6	.	.	PUNCT
ajssms-510	330	1	foreign	foreign	ADJ
ajssms-510	330	2	direct	direct	ADJ
ajssms-510	330	3	investment	investment	NOUN
ajssms-510	330	4	,	,	PUNCT
ajssms-510	330	5	economics	economic	NOUN
ajssms-510	330	6	help	help	NOUN
ajssms-510	330	7	.	.	PUNCT
ajssms-510	331	1	retrieved	retrieve	VERB
ajssms-510	331	2	from	from	ADP
ajssms-510	331	3	www.economicshelp.org	www.economicshelp.org	PROPN
ajssms-510	331	4	.	.	PUNCT
ajssms-510	332	1	saidu	saidu	PROPN
ajssms-510	332	2	,	,	PUNCT
ajssms-510	332	3	a.s	a.s	PROPN
ajssms-510	332	4	.	.	PROPN
ajssms-510	332	5	,	,	PUNCT
ajssms-510	332	6	2015	2015	NUM
ajssms-510	332	7	.	.	PUNCT
ajssms-510	333	1	corporate	corporate	ADJ
ajssms-510	333	2	taxation	taxation	NOUN
ajssms-510	333	3	and	and	CCONJ
ajssms-510	333	4	foreign	foreign	ADJ
ajssms-510	333	5	direct	direct	ADJ
ajssms-510	333	6	investment	investment	NOUN
ajssms-510	333	7	in	in	ADP
ajssms-510	333	8	nigeria	nigeria	PROPN
ajssms-510	333	9	.	.	PUNCT
ajssms-510	334	1	european	european	PROPN
ajssms-510	334	2	journal	journal	PROPN
ajssms-510	334	3	of	of	ADP
ajssms-510	334	4	accounting	accounting	NOUN
ajssms-510	334	5	,	,	PUNCT
ajssms-510	334	6	auditing	auditing	NOUN
ajssms-510	334	7	and	and	CCONJ
ajssms-510	334	8	finance	finance	NOUN
ajssms-510	334	9	research	research	NOUN
ajssms-510	334	10	,	,	PUNCT
ajssms-510	334	11	3(8	3(8	NUM
ajssms-510	334	12	):	):	PUNCT
ajssms-510	334	13	17	17	NUM
ajssms-510	334	14	-	-	SYM
ajssms-510	334	15	24	24	NUM
ajssms-510	334	16	.	.	PUNCT
ajssms-510	335	1	view	view	NOUN
ajssms-510	335	2	at	at	ADP
ajssms-510	335	3	google	google	PROPN
ajssms-510	335	4	scholar	scholar	NOUN
ajssms-510	335	5	shah	shah	NOUN
ajssms-510	335	6	,	,	PUNCT
ajssms-510	335	7	a.	a.	NOUN
ajssms-510	335	8	and	and	CCONJ
ajssms-510	335	9	j.	j.	PROPN
ajssms-510	335	10	slemrod	slemrod	PROPN
ajssms-510	335	11	,	,	PUNCT
ajssms-510	335	12	1990	1990	NUM
ajssms-510	335	13	.	.	PUNCT
ajssms-510	336	1	tax	tax	NOUN
ajssms-510	336	2	sensitivity	sensitivity	NOUN
ajssms-510	336	3	of	of	ADP
ajssms-510	336	4	foreign	foreign	ADJ
ajssms-510	336	5	direct	direct	ADJ
ajssms-510	336	6	investment	investment	NOUN
ajssms-510	336	7	:	:	PUNCT
ajssms-510	336	8	an	an	DET
ajssms-510	336	9	empirical	empirical	ADJ
ajssms-510	336	10	assessment	assessment	NOUN
ajssms-510	336	11	.	.	PUNCT
ajssms-510	337	1	world	world	PROPN
ajssms-510	337	2	bank	bank	PROPN
ajssms-510	337	3	research	research	PROPN
ajssms-510	337	4	working	working	PROPN
ajssms-510	337	5	paper	paper	NOUN
ajssms-510	337	6	series	series	PROPN
ajssms-510	337	7	no.100	no.100	PROPN
ajssms-510	337	8	.	.	PROPN
ajssms-510	337	9	tung	tung	PROPN
ajssms-510	337	10	,	,	PUNCT
ajssms-510	337	11	s.	s.	PROPN
ajssms-510	337	12	and	and	CCONJ
ajssms-510	337	13	s.	s.	PROPN
ajssms-510	337	14	cho	cho	PROPN
ajssms-510	337	15	,	,	PUNCT
ajssms-510	337	16	2000	2000	NUM
ajssms-510	337	17	.	.	PUNCT
ajssms-510	338	1	the	the	DET
ajssms-510	338	2	impact	impact	NOUN
ajssms-510	338	3	of	of	ADP
ajssms-510	338	4	tax	tax	NOUN
ajssms-510	338	5	incentives	incentive	NOUN
ajssms-510	338	6	on	on	ADP
ajssms-510	338	7	foreign	foreign	ADJ
ajssms-510	338	8	direct	direct	ADJ
ajssms-510	338	9	investment	investment	NOUN
ajssms-510	338	10	in	in	ADP
ajssms-510	338	11	china	china	PROPN
ajssms-510	338	12	.	.	PUNCT
ajssms-510	339	1	journal	journal	PROPN
ajssms-510	339	2	of	of	ADP
ajssms-510	339	3	international	international	ADJ
ajssms-510	339	4	accounting	accounting	NOUN
ajssms-510	339	5	,	,	PUNCT
ajssms-510	339	6	auditing	auditing	NOUN
ajssms-510	339	7	and	and	CCONJ
ajssms-510	339	8	taxation	taxation	NOUN
ajssms-510	339	9	,	,	PUNCT
ajssms-510	339	10	9(2	9(2	NUM
ajssms-510	339	11	):	):	PUNCT
ajssms-510	339	12	105	105	NUM
ajssms-510	339	13	-	-	SYM
ajssms-510	339	14	135	135	NUM
ajssms-510	339	15	.	.	PUNCT
ajssms-510	340	1	view	view	NOUN
ajssms-510	340	2	at	at	ADP
ajssms-510	340	3	google	google	PROPN
ajssms-510	340	4	scholar	scholar	NOUN
ajssms-510	340	5	|	|	ADV
ajssms-510	340	6	view	view	NOUN
ajssms-510	340	7	at	at	ADP
ajssms-510	340	8	publisher	publisher	NOUN
ajssms-510	340	9	wolf	wolf	PROPN
ajssms-510	340	10	,	,	PUNCT
ajssms-510	340	11	g.	g.	PROPN
ajssms-510	340	12	,	,	PUNCT
ajssms-510	340	13	2007	2007	NUM
ajssms-510	340	14	.	.	PUNCT
ajssms-510	341	1	foreign	foreign	ADJ
ajssms-510	341	2	direct	direct	ADJ
ajssms-510	341	3	investment	investment	NOUN
ajssms-510	341	4	in	in	ADP
ajssms-510	341	5	the	the	DET
ajssms-510	341	6	enlarged	enlarged	ADJ
ajssms-510	341	7	eu	eu	PROPN
ajssms-510	341	8	:	:	PUNCT
ajssms-510	341	9	do	do	VERB
ajssms-510	341	10	tax	tax	NOUN
ajssms-510	341	11	matter	matter	NOUN
ajssms-510	341	12	and	and	CCONJ
ajssms-510	341	13	to	to	ADP
ajssms-510	341	14	what	what	DET
ajssms-510	341	15	extent	extent	NOUN
ajssms-510	341	16	?	?	PUNCT
ajssms-510	342	1	open	open	ADJ
ajssms-510	342	2	economies	economy	NOUN
ajssms-510	342	3	review	review	VERB
ajssms-510	342	4	,	,	PUNCT
ajssms-510	342	5	18(3	18(3	NUM
ajssms-510	342	6	):	):	PUNCT
ajssms-510	342	7	327	327	NUM
ajssms-510	342	8	-	-	SYM
ajssms-510	342	9	346	346	NUM
ajssms-510	342	10	.	.	PUNCT
ajssms-510	343	1	view	view	NOUN
ajssms-510	343	2	at	at	ADP
ajssms-510	343	3	google	google	PROPN
ajssms-510	343	4	scholar	scholar	NOUN
ajssms-510	343	5	|	|	ADV
ajssms-510	343	6	view	view	NOUN
ajssms-510	343	7	at	at	ADP
ajssms-510	343	8	publisher	publisher	NOUN
ajssms-510	343	9	asian	asian	PROPN
ajssms-510	343	10	online	online	PROPN
ajssms-510	343	11	journal	journal	PROPN
ajssms-510	343	12	publishing	publishing	NOUN
ajssms-510	343	13	group	group	NOUN
ajssms-510	343	14	is	be	AUX
ajssms-510	343	15	not	not	PART
ajssms-510	343	16	responsible	responsible	ADJ
ajssms-510	343	17	or	or	CCONJ
ajssms-510	343	18	answerable	answerable	ADJ
ajssms-510	343	19	for	for	ADP
ajssms-510	343	20	any	any	DET
ajssms-510	343	21	loss	loss	NOUN
ajssms-510	343	22	,	,	PUNCT
ajssms-510	343	23	damage	damage	NOUN
ajssms-510	343	24	or	or	CCONJ
ajssms-510	343	25	liability	liability	NOUN
ajssms-510	343	26	,	,	PUNCT
ajssms-510	343	27	etc	etc	X
ajssms-510	343	28	.	.	X
ajssms-510	343	29	caused	cause	VERB
ajssms-510	343	30	in	in	ADP
ajssms-510	343	31	relation	relation	NOUN
ajssms-510	343	32	to	to	PART
ajssms-510	343	33	/	/	PUNCT
ajssms-510	343	34	arising	arise	VERB
ajssms-510	343	35	out	out	ADP
ajssms-510	343	36	of	of	ADP
ajssms-510	343	37	the	the	DET
ajssms-510	343	38	use	use	NOUN
ajssms-510	343	39	of	of	ADP
ajssms-510	343	40	the	the	DET
ajssms-510	343	41	content	content	NOUN
ajssms-510	343	42	.	.	PUNCT
ajssms-510	344	1	any	any	DET
ajssms-510	344	2	queries	query	NOUN
ajssms-510	344	3	should	should	AUX
ajssms-510	344	4	be	be	AUX
ajssms-510	344	5	directed	direct	VERB
ajssms-510	344	6	to	to	ADP
ajssms-510	344	7	the	the	DET
ajssms-510	344	8	corresponding	corresponding	ADJ
ajssms-510	344	9	author	author	NOUN
ajssms-510	344	10	of	of	ADP
ajssms-510	344	11	the	the	DET
ajssms-510	344	12	article	article	NOUN
ajssms-510	344	13	.	.	PUNCT
ajssms-510	345	1	https://scholar.google.com/scholar?hl=en&q=foreign%20direct%20investment%20theories:%20an%20overview%20of%20the%20main%20fdi%20theories	https://scholar.google.com/scholar?hl=en&q=foreign%20direct%20investment%20theories:%20an%20overview%20of%20the%20main%20fdi%20theorie	NOUN
ajssms-510	345	2	https://scholar.google.com/scholar?hl=en&q=the%20effect%20of%20tax%20rates%20on%20foreign%20direct%20investment%20in%20china	https://scholar.google.com/scholar?hl=en&q=the%20effect%20of%20tax%20rates%20on%20foreign%20direct%20investment%20in%20china	PROPN
ajssms-510	345	3	https://scholar.google.com/scholar?hl=en&q=the%20effect%20of%20tax%20rates%20on%20foreign%20direct%20investment%20in%20china	https://scholar.google.com/scholar?hl=en&q=the%20effect%20of%20tax%20rates%20on%20foreign%20direct%20investment%20in%20china	PROPN
ajssms-510	345	4	https://scholar.google.com/scholar?hl=en&q=tax%20incentives%20and%20foreign%20direct%20investment%20in%20south%20africa	https://scholar.google.com/scholar?hl=en&q=tax%20incentives%20and%20foreign%20direct%20investment%20in%20south%20africa	PROPN
ajssms-510	345	5	https://scholar.google.com/scholar?hl=en&q=do%20the%20changes%20in%20tax%20incentives%20encourage%20direct%20investment%20in%20china%20by%20taiwanese%20enterprises	https://scholar.google.com/scholar?hl=en&q=do%20the%20changes%20in%20tax%20incentives%20encourage%20direct%20investment%20in%20china%20by%20taiwanese%20enterprise	VERB
ajssms-510	345	6	?	?	PUNCT
ajssms-510	346	1	http://dx.doi.org/10.5897/jat2014.0143	http://dx.doi.org/10.5897/jat2014.0143	PROPN
ajssms-510	346	2	http://www.economicshelp.org/	http://www.economicshelp.org/	PROPN
ajssms-510	346	3	https://scholar.google.com/scholar?hl=en&q=corporate%20taxation%20and%20foreign%20direct%20investment%20in%20nigeria	https://scholar.google.com/scholar?hl=en&q=corporate%20taxation%20and%20foreign%20direct%20investment%20in%20nigeria	PROPN
ajssms-510	346	4	https://scholar.google.com/scholar?hl=en&q=the%20impact%20of%20tax%20incentives%20on%20foreign%20direct%20investment%20in%20china	https://scholar.google.com/scholar?hl=en&q=the%20impact%20of%20tax%20incentives%20on%20foreign%20direct%20investment%20in%20china	PROPN
ajssms-510	346	5	http://dx.doi.org/10.1016/s1061-9518(00)00028-8	http://dx.doi.org/10.1016/s1061-9518(00)00028-8	NOUN
ajssms-510	346	6	https://scholar.google.com/scholar?hl=en&q=foreign%20direct%20investment%20in%20the%20enlarged%20eu:%20do%20taxes%20matter%20and%20to%20what%20extent	https://scholar.google.com/scholar?hl=en&q=foreign%20direct%20investment%20in%20the%20enlarged%20eu:%20do%20taxes%20matter%20and%20to%20what%20extent	PROPN
ajssms-510	346	7	?	?	PUNCT
ajssms-510	346	8	http://dx.doi.org/10.1007/s11079-007-9041-9	http://dx.doi.org/10.1007/s11079-007-9041-9	PUNCT