id	sid	tid	token	lemma	pos
cjfa-21478	1	1	date	date	NOUN
cjfa-21478	1	2	of	of	ADP
cjfa-21478	1	3	submission	submission	NOUN
cjfa-21478	1	4	:	:	PUNCT
cjfa-21478	1	5	july	july	PROPN
cjfa-21478	1	6	5	5	NUM
cjfa-21478	1	7	,	,	PUNCT
cjfa-21478	1	8	2019	2019	NUM
cjfa-21478	1	9	;	;	PUNCT
cjfa-21478	1	10	date	date	NOUN
cjfa-21478	1	11	of	of	ADP
cjfa-21478	1	12	acceptance	acceptance	NOUN
cjfa-21478	1	13	:	:	PUNCT
cjfa-21478	1	14	july	july	PROPN
cjfa-21478	1	15	25	25	NUM
cjfa-21478	1	16	,	,	PUNCT
cjfa-21478	1	17	2019	2019	NUM
cjfa-21478	1	18	.	.	PUNCT
cjfa-21478	2	1	*	*	PUNCT
cjfa-21478	2	2	contact	contact	NOUN
cjfa-21478	2	3	information	information	NOUN
cjfa-21478	2	4	:	:	PUNCT
cjfa-21478	2	5	adetajud@yahoo.com	adetajud@yahoo.com	PROPN
cjfa-21478	2	6	,	,	PUNCT
cjfa-21478	2	7	al	al	PROPN
cjfa-21478	2	8	-	-	PUNCT
cjfa-21478	2	9	hikmah	hikmah	PROPN
cjfa-21478	2	10	university	university	NOUN
cjfa-21478	2	11	,	,	PUNCT
cjfa-21478	2	12	ilorin	ilorin	PROPN
cjfa-21478	2	13	,	,	PUNCT
cjfa-21478	2	14	kwara	kwara	PROPN
cjfa-21478	2	15	state	state	PROPN
cjfa-21478	2	16	,	,	PUNCT
cjfa-21478	2	17	nigeria	nigeria	PROPN
cjfa-21478	2	18	,	,	PUNCT
cjfa-21478	2	19	phone	phone	NOUN
cjfa-21478	2	20	:	:	PUNCT
cjfa-21478	2	21	+2348035793148	+2348035793148	ADJ
cjfa-21478	2	22	;	;	PUNCT
cjfa-21478	2	23	orcid	orcid	PROPN
cjfa-21478	3	1	i	i	NOUN
cjfa-21478	3	2	d	d	PROPN
cjfa-21478	3	3	:	:	PUNCT
cjfa-21478	4	1	https://orcid.org/0000-0001-74560172	https://orcid.org/0000-0001-74560172	PROPN
cjfa-21478	4	2	.	.	PUNCT
cjfa-21478	5	1	copernican	copernican	PROPN
cjfa-21478	5	2	journal	journal	PROPN
cjfa-21478	5	3	of	of	ADP
cjfa-21478	5	4	finance	finance	PROPN
cjfa-21478	5	5	&	&	CCONJ
cjfa-21478	5	6	accounting	accounting	PROPN
cjfa-21478	5	7	e	e	PROPN
cjfa-21478	5	8	-	-	PROPN
cjfa-21478	5	9	issn	issn	PROPN
cjfa-21478	5	10	2300	2300	NUM
cjfa-21478	5	11	-	-	SYM
cjfa-21478	5	12	3065	3065	NUM
cjfa-21478	5	13	p	p	PROPN
cjfa-21478	5	14	-	-	PUNCT
cjfa-21478	5	15	issn	issn	PROPN
cjfa-21478	5	16	2300	2300	NUM
cjfa-21478	5	17	-	-	SYM
cjfa-21478	5	18	12402019	12402019	NUM
cjfa-21478	5	19	,	,	PUNCT
cjfa-21478	5	20	volume	volume	NOUN
cjfa-21478	5	21	8	8	NUM
cjfa-21478	5	22	,	,	PUNCT
cjfa-21478	5	23	issue	issue	NOUN
cjfa-21478	5	24	2	2	NUM
cjfa-21478	5	25	adegbite	adegbite	NOUN
cjfa-21478	5	26	,	,	PUNCT
cjfa-21478	5	27	t.a	t.a	PROPN
cjfa-21478	5	28	.	.	PROPN
cjfa-21478	5	29	(	(	PUNCT
cjfa-21478	5	30	2019	2019	NUM
cjfa-21478	5	31	)	)	PUNCT
cjfa-21478	5	32	.	.	PUNCT
cjfa-21478	6	1	an	an	DET
cjfa-21478	6	2	evaluation	evaluation	NOUN
cjfa-21478	6	3	of	of	ADP
cjfa-21478	6	4	the	the	DET
cjfa-21478	6	5	effect	effect	NOUN
cjfa-21478	6	6	of	of	ADP
cjfa-21478	6	7	taxation	taxation	NOUN
cjfa-21478	6	8	policy	policy	NOUN
cjfa-21478	6	9	on	on	ADP
cjfa-21478	6	10	inflation	inflation	NOUN
cjfa-21478	6	11	in	in	ADP
cjfa-21478	6	12	nigeria	nigeria	PROPN
cjfa-21478	6	13	.	.	PUNCT
cjfa-21478	7	1	copernican	copernican	PROPN
cjfa-21478	7	2	journal	journal	PROPN
cjfa-21478	7	3	of	of	ADP
cjfa-21478	7	4	finance	finance	PROPN
cjfa-21478	7	5	&	&	CCONJ
cjfa-21478	7	6	accounting	accounting	PROPN
cjfa-21478	7	7	,	,	PUNCT
cjfa-21478	7	8	8(2	8(2	NUM
cjfa-21478	7	9	)	)	PUNCT
cjfa-21478	7	10	,	,	PUNCT
cjfa-21478	8	1	7–23	7–23	PROPN
cjfa-21478	8	2	.	.	PUNCT
cjfa-21478	8	3	http://dx.doi.org/10.12775/cjfa.2019.006	http://dx.doi.org/10.12775/cjfa.2019.006	X
cjfa-21478	8	4	tajudeen	tajudeen	NOUN
cjfa-21478	8	5	adejare	adejare	NOUN
cjfa-21478	8	6	adegbite	adegbite	PROPN
cjfa-21478	8	7	*	*	PUNCT
cjfa-21478	8	8	al	al	PROPN
cjfa-21478	8	9	-	-	PUNCT
cjfa-21478	8	10	hikmah	hikmah	PROPN
cjfa-21478	8	11	university	university	NOUN
cjfa-21478	8	12	an	an	DET
cjfa-21478	8	13	evaluation	evaluation	NOUN
cjfa-21478	8	14	of	of	ADP
cjfa-21478	8	15	the	the	DET
cjfa-21478	8	16	effect	effect	NOUN
cjfa-21478	8	17	of	of	ADP
cjfa-21478	8	18	taxation	taxation	NOUN
cjfa-21478	8	19	policy	policy	NOUN
cjfa-21478	8	20	on	on	ADP
cjfa-21478	8	21	inflation	inflation	NOUN
cjfa-21478	8	22	in	in	ADP
cjfa-21478	8	23	nigeria	nigeria	PROPN
cjfa-21478	8	24	keywords	keyword	NOUN
cjfa-21478	8	25	:	:	PUNCT
cjfa-21478	8	26	taxation	taxation	NOUN
cjfa-21478	8	27	,	,	PUNCT
cjfa-21478	8	28	inflation	inflation	NOUN
cjfa-21478	8	29	in	in	ADP
cjfa-21478	8	30	nigeria	nigeria	PROPN
cjfa-21478	8	31	,	,	PUNCT
cjfa-21478	8	32	petroleum	petroleum	NOUN
cjfa-21478	8	33	profit	profit	NOUN
cjfa-21478	8	34	tax	tax	NOUN
cjfa-21478	8	35	(	(	PUNCT
cjfa-21478	8	36	ppt	ppt	NOUN
cjfa-21478	8	37	)	)	PUNCT
cjfa-21478	8	38	,	,	PUNCT
cjfa-21478	8	39	value	value	NOUN
cjfa-21478	8	40	added	add	VERB
cjfa-21478	8	41	tax	tax	NOUN
cjfa-21478	8	42	(	(	PUNCT
cjfa-21478	8	43	vat	vat	NOUN
cjfa-21478	8	44	)	)	PUNCT
cjfa-21478	8	45	,	,	PUNCT
cjfa-21478	8	46	corporate	corporate	ADJ
cjfa-21478	8	47	income	income	NOUN
cjfa-21478	8	48	tax	tax	NOUN
cjfa-21478	8	49	,	,	PUNCT
cjfa-21478	8	50	custom	custom	NOUN
cjfa-21478	8	51	and	and	CCONJ
cjfa-21478	8	52	excise	excise	NOUN
cjfa-21478	8	53	duties	duty	NOUN
cjfa-21478	8	54	,	,	PUNCT
cjfa-21478	8	55	co	co	NOUN
cjfa-21478	8	56	-	-	NOUN
cjfa-21478	8	57	integration	integration	NOUN
cjfa-21478	8	58	.	.	PUNCT
cjfa-21478	9	1	j	j	PROPN
cjfa-21478	9	2	e	e	PROPN
cjfa-21478	9	3	l	l	PROPN
cjfa-21478	9	4	classification	classification	NOUN
cjfa-21478	9	5	:	:	PUNCT
cjfa-21478	9	6	o23	o23	PROPN
cjfa-21478	9	7	,	,	PUNCT
cjfa-21478	9	8	e31	e31	PROPN
cjfa-21478	9	9	,	,	PUNCT
cjfa-21478	9	10	c1	c1	PROPN
cjfa-21478	9	11	.	.	PUNCT
cjfa-21478	10	1	abstract	abstract	ADJ
cjfa-21478	10	2	:	:	PUNCT
cjfa-21478	10	3	taxation	taxation	NOUN
cjfa-21478	10	4	is	be	AUX
cjfa-21478	10	5	one	one	NUM
cjfa-21478	10	6	of	of	ADP
cjfa-21478	10	7	the	the	DET
cjfa-21478	10	8	instruments	instrument	NOUN
cjfa-21478	10	9	of	of	ADP
cjfa-21478	10	10	fiscal	fiscal	ADJ
cjfa-21478	10	11	policy	policy	NOUN
cjfa-21478	10	12	employed	employ	VERB
cjfa-21478	10	13	by	by	ADP
cjfa-21478	10	14	developing	develop	VERB
cjfa-21478	10	15	countries	country	NOUN
cjfa-21478	10	16	to	to	PART
cjfa-21478	10	17	fight	fight	VERB
cjfa-21478	10	18	inflation	inflation	NOUN
cjfa-21478	10	19	.	.	PUNCT
cjfa-21478	11	1	taxation	taxation	NOUN
cjfa-21478	11	2	as	as	ADP
cjfa-21478	11	3	a	a	DET
cjfa-21478	11	4	field	field	NOUN
cjfa-21478	11	5	of	of	ADP
cjfa-21478	11	6	study	study	NOUN
cjfa-21478	11	7	has	have	AUX
cjfa-21478	11	8	grown	grow	VERB
cjfa-21478	11	9	with	with	ADP
cjfa-21478	11	10	many	many	ADJ
cjfa-21478	11	11	contributions	contribution	NOUN
cjfa-21478	11	12	from	from	ADP
cjfa-21478	11	13	different	different	ADJ
cjfa-21478	11	14	fields	field	NOUN
cjfa-21478	11	15	.	.	PUNCT
cjfa-21478	12	1	the	the	DET
cjfa-21478	12	2	gap	gap	NOUN
cjfa-21478	12	3	within	within	ADP
cjfa-21478	12	4	the	the	DET
cjfa-21478	12	5	literature	literature	NOUN
cjfa-21478	12	6	regarding	regard	VERB
cjfa-21478	12	7	different	different	ADJ
cjfa-21478	12	8	contexts	contexts	NOUN
cjfa-21478	12	9	has	have	AUX
cjfa-21478	12	10	inspired	inspire	VERB
cjfa-21478	12	11	researchers	researcher	NOUN
cjfa-21478	12	12	to	to	PART
cjfa-21478	12	13	look	look	VERB
cjfa-21478	12	14	for	for	ADP
cjfa-21478	12	15	further	further	ADJ
cjfa-21478	12	16	explanations	explanation	NOUN
cjfa-21478	12	17	about	about	ADP
cjfa-21478	12	18	taxation	taxation	NOUN
cjfa-21478	12	19	and	and	CCONJ
cjfa-21478	12	20	its	its	PRON
cjfa-21478	12	21	effects	effect	NOUN
cjfa-21478	12	22	on	on	ADP
cjfa-21478	12	23	inflation	inflation	NOUN
cjfa-21478	12	24	.	.	PUNCT
cjfa-21478	13	1	therefore	therefore	ADV
cjfa-21478	13	2	,	,	PUNCT
cjfa-21478	13	3	this	this	DET
cjfa-21478	13	4	paper	paper	NOUN
cjfa-21478	13	5	aims	aim	VERB
cjfa-21478	13	6	to	to	PART
cjfa-21478	13	7	provide	provide	VERB
cjfa-21478	13	8	insight	insight	NOUN
cjfa-21478	13	9	into	into	ADP
cjfa-21478	13	10	the	the	DET
cjfa-21478	13	11	effects	effect	NOUN
cjfa-21478	13	12	of	of	ADP
cjfa-21478	13	13	taxation	taxation	NOUN
cjfa-21478	13	14	policy	policy	NOUN
cjfa-21478	13	15	on	on	ADP
cjfa-21478	13	16	inflation	inflation	NOUN
cjfa-21478	13	17	in	in	ADP
cjfa-21478	13	18	nigeria	nigeria	PROPN
cjfa-21478	13	19	.	.	PUNCT
cjfa-21478	14	1	to	to	PART
cjfa-21478	14	2	achieve	achieve	VERB
cjfa-21478	14	3	this	this	PRON
cjfa-21478	14	4	,	,	PUNCT
cjfa-21478	14	5	a	a	DET
cjfa-21478	14	6	quantitative	quantitative	ADJ
cjfa-21478	14	7	research	research	NOUN
cjfa-21478	14	8	is	be	AUX
cjfa-21478	14	9	carried	carry	VERB
cjfa-21478	14	10	out	out	ADP
cjfa-21478	14	11	.	.	PUNCT
cjfa-21478	15	1	empirical	empirical	ADJ
cjfa-21478	15	2	test	test	NOUN
cjfa-21478	15	3	indicates	indicate	VERB
cjfa-21478	15	4	that	that	SCONJ
cjfa-21478	15	5	taxation	taxation	NOUN
cjfa-21478	15	6	had	have	VERB
cjfa-21478	15	7	negative	negative	ADJ
cjfa-21478	15	8	significant	significant	ADJ
cjfa-21478	15	9	effect	effect	NOUN
cjfa-21478	15	10	on	on	ADP
cjfa-21478	15	11	inflation	inflation	NOUN
cjfa-21478	15	12	both	both	CCONJ
cjfa-21478	15	13	in	in	ADP
cjfa-21478	15	14	the	the	DET
cjfa-21478	15	15	short	short	ADJ
cjfa-21478	15	16	run	run	NOUN
cjfa-21478	15	17	and	and	CCONJ
cjfa-21478	15	18	in	in	ADP
cjfa-21478	15	19	the	the	DET
cjfa-21478	15	20	long	long	ADJ
cjfa-21478	15	21	run	run	NOUN
cjfa-21478	15	22	.	.	PUNCT
cjfa-21478	16	1	all	all	DET
cjfa-21478	16	2	the	the	DET
cjfa-21478	16	3	components	component	NOUN
cjfa-21478	16	4	of	of	ADP
cjfa-21478	16	5	taxation	taxation	NOUN
cjfa-21478	16	6	did	do	AUX
cjfa-21478	16	7	not	not	PART
cjfa-21478	16	8	granger	granger	NOUN
cjfa-21478	16	9	-	-	PUNCT
cjfa-21478	16	10	cause	cause	VERB
cjfa-21478	16	11	inflation	inflation	NOUN
cjfa-21478	16	12	in	in	ADP
cjfa-21478	16	13	nigeria	nigeria	PROPN
cjfa-21478	16	14	.	.	PUNCT
cjfa-21478	17	1	additionally	additionally	ADV
cjfa-21478	17	2	,	,	PUNCT
cjfa-21478	17	3	according	accord	VERB
cjfa-21478	17	4	to	to	ADP
cjfa-21478	17	5	the	the	DET
cjfa-21478	17	6	results	result	NOUN
cjfa-21478	17	7	,	,	PUNCT
cjfa-21478	17	8	taxation	taxation	NOUN
cjfa-21478	17	9	is	be	AUX
cjfa-21478	17	10	an	an	DET
cjfa-21478	17	11	effective	effective	ADJ
cjfa-21478	17	12	hedge	hedge	NOUN
cjfa-21478	17	13	against	against	ADP
cjfa-21478	17	14	inflation	inflation	NOUN
cjfa-21478	17	15	in	in	ADP
cjfa-21478	17	16	the	the	DET
cjfa-21478	17	17	country	country	NOUN
cjfa-21478	17	18	.	.	PUNCT
cjfa-21478	17	19	 	 	SPACE
cjfa-21478	18	1	introduction	introduction	NOUN
cjfa-21478	18	2	maintenance	maintenance	NOUN
cjfa-21478	18	3	of	of	ADP
cjfa-21478	18	4	price	price	NOUN
cjfa-21478	18	5	stability	stability	NOUN
cjfa-21478	18	6	continues	continue	VERB
cjfa-21478	18	7	to	to	PART
cjfa-21478	18	8	be	be	AUX
cjfa-21478	18	9	dominant	dominant	ADJ
cjfa-21478	18	10	objective	objective	NOUN
cjfa-21478	18	11	of	of	ADP
cjfa-21478	18	12	fiscal	fiscal	ADJ
cjfa-21478	18	13	policy	policy	NOUN
cjfa-21478	18	14	for	for	ADP
cjfa-21478	18	15	most	most	ADJ
cjfa-21478	18	16	countries	country	NOUN
cjfa-21478	18	17	in	in	ADP
cjfa-21478	18	18	the	the	DET
cjfa-21478	18	19	world	world	NOUN
cjfa-21478	18	20	today	today	NOUN
cjfa-21478	18	21	especially	especially	ADV
cjfa-21478	18	22	developing	develop	VERB
cjfa-21478	18	23	country	country	NOUN
cjfa-21478	18	24	like	like	ADP
cjfa-21478	18	25	tajudeen	tajudeen	NOUN
cjfa-21478	18	26	adejare	adejare	VERB
cjfa-21478	18	27	adegbite8	adegbite8	PROPN
cjfa-21478	18	28	nigeria	nigeria	PROPN
cjfa-21478	18	29	.	.	PUNCT
cjfa-21478	19	1	this	this	PRON
cjfa-21478	19	2	perhaps	perhaps	ADV
cjfa-21478	19	3	showed	show	VERB
cjfa-21478	19	4	the	the	DET
cjfa-21478	19	5	prominence	prominence	NOUN
cjfa-21478	19	6	given	give	VERB
cjfa-21478	19	7	to	to	AUX
cjfa-21478	19	8	price	price	NOUN
cjfa-21478	19	9	stability	stability	NOUN
cjfa-21478	19	10	in	in	ADP
cjfa-21478	19	11	conduct	conduct	NOUN
cjfa-21478	19	12	of	of	ADP
cjfa-21478	19	13	fiscal	fiscal	ADJ
cjfa-21478	19	14	policy	policy	NOUN
cjfa-21478	19	15	with	with	ADP
cjfa-21478	19	16	the	the	DET
cjfa-21478	19	17	disposition	disposition	NOUN
cjfa-21478	19	18	and	and	CCONJ
cjfa-21478	19	19	mindset	mindset	NOUN
cjfa-21478	19	20	of	of	ADP
cjfa-21478	19	21	promoting	promote	VERB
cjfa-21478	19	22	sustainable	sustainable	ADJ
cjfa-21478	19	23	growth	growth	NOUN
cjfa-21478	19	24	and	and	CCONJ
cjfa-21478	19	25	development	development	NOUN
cjfa-21478	19	26	as	as	ADV
cjfa-21478	19	27	well	well	ADV
cjfa-21478	19	28	as	as	ADP
cjfa-21478	19	29	strengthening	strengthen	VERB
cjfa-21478	19	30	the	the	DET
cjfa-21478	19	31	purchasing	purchase	VERB
cjfa-21478	19	32	power	power	NOUN
cjfa-21478	19	33	of	of	ADP
cjfa-21478	19	34	the	the	DET
cjfa-21478	19	35	domestic	domestic	ADJ
cjfa-21478	19	36	currency	currency	NOUN
cjfa-21478	19	37	amongst	amongst	ADP
cjfa-21478	19	38	others	other	NOUN
cjfa-21478	19	39	.	.	PUNCT
cjfa-21478	20	1	nigeria	nigeria	PROPN
cjfa-21478	20	2	government	government	PROPN
cjfa-21478	20	3	employs	employ	VERB
cjfa-21478	20	4	taxation	taxation	NOUN
cjfa-21478	20	5	targeting	target	VERB
cjfa-21478	20	6	framework	framework	NOUN
cjfa-21478	20	7	in	in	ADP
cjfa-21478	20	8	the	the	DET
cjfa-21478	20	9	conduct	conduct	NOUN
cjfa-21478	20	10	of	of	ADP
cjfa-21478	20	11	its	its	PRON
cjfa-21478	20	12	fiscal	fiscal	ADJ
cjfa-21478	20	13	policy	policy	NOUN
cjfa-21478	20	14	.	.	PUNCT
cjfa-21478	21	1	this	this	PRON
cjfa-21478	21	2	is	be	AUX
cjfa-21478	21	3	based	base	VERB
cjfa-21478	21	4	on	on	ADP
cjfa-21478	21	5	the	the	DET
cjfa-21478	21	6	assumption	assumption	NOUN
cjfa-21478	21	7	of	of	ADP
cjfa-21478	21	8	a	a	DET
cjfa-21478	21	9	stable	stable	ADJ
cjfa-21478	21	10	and	and	CCONJ
cjfa-21478	21	11	predictable	predictable	ADJ
cjfa-21478	21	12	relationship	relationship	NOUN
cjfa-21478	21	13	between	between	ADP
cjfa-21478	21	14	taxation	taxation	NOUN
cjfa-21478	21	15	and	and	CCONJ
cjfa-21478	21	16	inflation	inflation	NOUN
cjfa-21478	21	17	.	.	PUNCT
cjfa-21478	22	1	taxation	taxation	NOUN
cjfa-21478	22	2	as	as	ADP
cjfa-21478	22	3	a	a	DET
cjfa-21478	22	4	fiscal	fiscal	ADJ
cjfa-21478	22	5	tool	tool	NOUN
cjfa-21478	22	6	available	available	ADJ
cjfa-21478	22	7	to	to	ADP
cjfa-21478	22	8	the	the	DET
cjfa-21478	22	9	government	government	NOUN
cjfa-21478	22	10	can	can	AUX
cjfa-21478	22	11	be	be	AUX
cjfa-21478	22	12	used	use	VERB
cjfa-21478	22	13	to	to	PART
cjfa-21478	22	14	fight	fight	VERB
cjfa-21478	22	15	inflation	inflation	NOUN
cjfa-21478	22	16	and	and	CCONJ
cjfa-21478	22	17	its	its	PRON
cjfa-21478	22	18	undesirable	undesirable	ADJ
cjfa-21478	22	19	trends	trend	NOUN
cjfa-21478	22	20	(	(	PUNCT
cjfa-21478	22	21	caesar	caesar	PROPN
cjfa-21478	22	22	,	,	PUNCT
cjfa-21478	22	23	2013	2013	NUM
cjfa-21478	22	24	)	)	PUNCT
cjfa-21478	22	25	.	.	PUNCT
cjfa-21478	23	1	taxes	taxis	NOUN
cjfa-21478	23	2	have	have	VERB
cjfa-21478	23	3	an	an	DET
cjfa-21478	23	4	important	important	ADJ
cjfa-21478	23	5	place	place	NOUN
cjfa-21478	23	6	in	in	ADP
cjfa-21478	23	7	their	their	PRON
cjfa-21478	23	8	programs	program	NOUN
cjfa-21478	23	9	and	and	CCONJ
cjfa-21478	23	10	they	they	PRON
cjfa-21478	23	11	are	be	AUX
cjfa-21478	23	12	a	a	DET
cjfa-21478	23	13	powerful	powerful	ADJ
cjfa-21478	23	14	tool	tool	NOUN
cjfa-21478	23	15	for	for	ADP
cjfa-21478	23	16	achieving	achieve	VERB
cjfa-21478	23	17	main	main	ADJ
cjfa-21478	23	18	goals	goal	NOUN
cjfa-21478	23	19	in	in	ADP
cjfa-21478	23	20	the	the	DET
cjfa-21478	23	21	economy	economy	NOUN
cjfa-21478	23	22	.	.	PUNCT
cjfa-21478	24	1	according	accord	VERB
cjfa-21478	24	2	to	to	ADP
cjfa-21478	24	3	caesar	caesar	PROPN
cjfa-21478	24	4	(	(	PUNCT
cjfa-21478	24	5	2013	2013	NUM
cjfa-21478	24	6	)	)	PUNCT
cjfa-21478	24	7	,	,	PUNCT
cjfa-21478	24	8	an	an	DET
cjfa-21478	24	9	increase	increase	NOUN
cjfa-21478	24	10	in	in	ADP
cjfa-21478	24	11	the	the	DET
cjfa-21478	24	12	rate	rate	NOUN
cjfa-21478	24	13	of	of	ADP
cjfa-21478	24	14	taxes	taxis	NOUN
cjfa-21478	24	15	during	during	ADP
cjfa-21478	24	16	inflationary	inflationary	ADJ
cjfa-21478	24	17	period	period	NOUN
cjfa-21478	24	18	can	can	AUX
cjfa-21478	24	19	reduce	reduce	VERB
cjfa-21478	24	20	expenditure	expenditure	NOUN
cjfa-21478	24	21	from	from	ADP
cjfa-21478	24	22	the	the	DET
cjfa-21478	24	23	private	private	ADJ
cjfa-21478	24	24	sector	sector	NOUN
cjfa-21478	24	25	thereby	thereby	ADV
cjfa-21478	24	26	reducing	reduce	VERB
cjfa-21478	24	27	pressure	pressure	NOUN
cjfa-21478	24	28	on	on	ADP
cjfa-21478	24	29	the	the	DET
cjfa-21478	24	30	market	market	NOUN
cjfa-21478	24	31	and	and	CCONJ
cjfa-21478	24	32	curtailing	curtail	VERB
cjfa-21478	24	33	inflation	inflation	NOUN
cjfa-21478	24	34	.	.	PUNCT
cjfa-21478	25	1	in	in	ADP
cjfa-21478	25	2	keynesian	keynesian	ADJ
cjfa-21478	25	3	economics	economic	NOUN
cjfa-21478	25	4	framework	framework	NOUN
cjfa-21478	25	5	,	,	PUNCT
cjfa-21478	25	6	taxes	taxis	NOUN
cjfa-21478	25	7	are	be	AUX
cjfa-21478	25	8	determinants	determinant	NOUN
cjfa-21478	25	9	of	of	ADP
cjfa-21478	25	10	aggregate	aggregate	ADJ
cjfa-21478	25	11	demand	demand	NOUN
cjfa-21478	25	12	.	.	PUNCT
cjfa-21478	26	1	so	so	ADV
cjfa-21478	26	2	,	,	PUNCT
cjfa-21478	26	3	increases	increase	NOUN
cjfa-21478	26	4	in	in	ADP
cjfa-21478	26	5	taxes	taxis	NOUN
cjfa-21478	26	6	lead	lead	VERB
cjfa-21478	26	7	to	to	ADP
cjfa-21478	26	8	lesser	less	ADJ
cjfa-21478	26	9	demand	demand	NOUN
cjfa-21478	26	10	(	(	PUNCT
cjfa-21478	26	11	as	as	SCONJ
cjfa-21478	26	12	consumers	consumer	NOUN
cjfa-21478	26	13	will	will	AUX
cjfa-21478	26	14	have	have	VERB
cjfa-21478	26	15	less	less	ADJ
cjfa-21478	26	16	money	money	NOUN
cjfa-21478	26	17	to	to	PART
cjfa-21478	26	18	spend	spend	VERB
cjfa-21478	26	19	)	)	PUNCT
cjfa-21478	26	20	and	and	CCONJ
cjfa-21478	26	21	,	,	PUNCT
cjfa-21478	26	22	hence	hence	ADV
cjfa-21478	26	23	,	,	PUNCT
cjfa-21478	26	24	their	their	PRON
cjfa-21478	26	25	impact	impact	NOUN
cjfa-21478	26	26	tend	tend	VERB
cjfa-21478	26	27	to	to	PART
cjfa-21478	26	28	be	be	AUX
cjfa-21478	26	29	deflationary	deflationary	ADJ
cjfa-21478	26	30	.	.	PUNCT
cjfa-21478	27	1	similarly	similarly	ADV
cjfa-21478	27	2	,	,	PUNCT
cjfa-21478	27	3	it	it	PRON
cjfa-21478	27	4	can	can	AUX
cjfa-21478	27	5	be	be	AUX
cjfa-21478	27	6	argued	argue	VERB
cjfa-21478	27	7	that	that	SCONJ
cjfa-21478	27	8	tax	tax	NOUN
cjfa-21478	27	9	cuts	cut	NOUN
cjfa-21478	27	10	lead	lead	VERB
cjfa-21478	27	11	to	to	ADP
cjfa-21478	27	12	more	more	ADJ
cjfa-21478	27	13	consumers	consumer	NOUN
cjfa-21478	27	14	spending	spend	VERB
cjfa-21478	27	15	and	and	CCONJ
cjfa-21478	27	16	their	their	PRON
cjfa-21478	27	17	impact	impact	NOUN
cjfa-21478	27	18	tend	tend	VERB
cjfa-21478	27	19	to	to	PART
cjfa-21478	27	20	be	be	AUX
cjfa-21478	27	21	inflationary	inflationary	ADJ
cjfa-21478	27	22	.	.	PUNCT
cjfa-21478	28	1	but	but	CCONJ
cjfa-21478	28	2	aggregate	aggregate	ADJ
cjfa-21478	28	3	supply	supply	NOUN
cjfa-21478	28	4	remains	remain	VERB
cjfa-21478	28	5	completely	completely	ADV
cjfa-21478	28	6	unaffected	unaffected	ADJ
cjfa-21478	28	7	by	by	ADP
cjfa-21478	28	8	changes	change	NOUN
cjfa-21478	28	9	in	in	ADP
cjfa-21478	28	10	taxes	taxis	NOUN
cjfa-21478	28	11	.	.	PUNCT
cjfa-21478	29	1	on	on	ADP
cjfa-21478	29	2	the	the	DET
cjfa-21478	29	3	other	other	ADJ
cjfa-21478	29	4	hand	hand	NOUN
cjfa-21478	29	5	,	,	PUNCT
cjfa-21478	29	6	those	those	PRON
cjfa-21478	29	7	who	who	PRON
cjfa-21478	29	8	discarded	discard	VERB
cjfa-21478	29	9	the	the	DET
cjfa-21478	29	10	above	above	ADJ
cjfa-21478	29	11	framework	framework	NOUN
cjfa-21478	29	12	believe	believe	VERB
cjfa-21478	29	13	that	that	SCONJ
cjfa-21478	29	14	from	from	ADP
cjfa-21478	29	15	a	a	DET
cjfa-21478	29	16	supply	supply	NOUN
cjfa-21478	29	17	side	side	NOUN
cjfa-21478	29	18	perspective	perspective	NOUN
cjfa-21478	29	19	,	,	PUNCT
cjfa-21478	29	20	increases	increase	NOUN
cjfa-21478	29	21	in	in	ADP
cjfa-21478	29	22	taxes	taxis	NOUN
cjfa-21478	29	23	tend	tend	VERB
cjfa-21478	29	24	to	to	PART
cjfa-21478	29	25	increase	increase	VERB
cjfa-21478	29	26	the	the	DET
cjfa-21478	29	27	production	production	NOUN
cjfa-21478	29	28	cost	cost	NOUN
cjfa-21478	29	29	and	and	CCONJ
cjfa-21478	29	30	the	the	DET
cjfa-21478	29	31	burden	burden	NOUN
cjfa-21478	29	32	is	be	AUX
cjfa-21478	29	33	passed	pass	VERB
cjfa-21478	29	34	on	on	ADP
cjfa-21478	29	35	from	from	ADP
cjfa-21478	29	36	the	the	DET
cjfa-21478	29	37	producers	producer	NOUN
cjfa-21478	29	38	to	to	ADP
cjfa-21478	29	39	the	the	DET
cjfa-21478	29	40	consumers	consumer	NOUN
cjfa-21478	29	41	in	in	ADP
cjfa-21478	29	42	the	the	DET
cjfa-21478	29	43	form	form	NOUN
cjfa-21478	29	44	of	of	ADP
cjfa-21478	29	45	indirect	indirect	ADJ
cjfa-21478	29	46	taxes	taxis	NOUN
cjfa-21478	29	47	.	.	PUNCT
cjfa-21478	30	1	so	so	ADV
cjfa-21478	30	2	,	,	PUNCT
cjfa-21478	30	3	the	the	DET
cjfa-21478	30	4	prices	price	NOUN
cjfa-21478	30	5	of	of	ADP
cjfa-21478	30	6	goods	good	NOUN
cjfa-21478	30	7	and	and	CCONJ
cjfa-21478	30	8	services	service	NOUN
cjfa-21478	30	9	will	will	AUX
cjfa-21478	30	10	rise	rise	VERB
cjfa-21478	30	11	leading	lead	VERB
cjfa-21478	30	12	to	to	ADP
cjfa-21478	30	13	inflation	inflation	NOUN
cjfa-21478	30	14	.	.	PUNCT
cjfa-21478	31	1	with	with	ADP
cjfa-21478	31	2	this	this	DET
cjfa-21478	31	3	divergent	divergent	ADJ
cjfa-21478	31	4	outlooks	outlook	NOUN
cjfa-21478	31	5	,	,	PUNCT
cjfa-21478	31	6	this	this	DET
cjfa-21478	31	7	study	study	NOUN
cjfa-21478	31	8	examined	examine	VERB
cjfa-21478	31	9	the	the	DET
cjfa-21478	31	10	effect	effect	NOUN
cjfa-21478	31	11	of	of	ADP
cjfa-21478	31	12	taxation	taxation	NOUN
cjfa-21478	31	13	on	on	ADP
cjfa-21478	31	14	inflation	inflation	NOUN
cjfa-21478	31	15	in	in	ADP
cjfa-21478	31	16	nigeria	nigeria	PROPN
cjfa-21478	31	17	.	.	PUNCT
cjfa-21478	32	1	based	base	VERB
cjfa-21478	32	2	on	on	ADP
cjfa-21478	32	3	the	the	DET
cjfa-21478	32	4	objective	objective	NOUN
cjfa-21478	32	5	of	of	ADP
cjfa-21478	32	6	the	the	DET
cjfa-21478	32	7	study	study	NOUN
cjfa-21478	32	8	,	,	PUNCT
cjfa-21478	32	9	the	the	DET
cjfa-21478	32	10	following	follow	VERB
cjfa-21478	32	11	hypotheses	hypothesis	NOUN
cjfa-21478	32	12	were	be	AUX
cjfa-21478	32	13	tested	test	VERB
cjfa-21478	32	14	:	:	PUNCT
cjfa-21478	32	15	ho1	ho1	NOUN
cjfa-21478	32	16	:	:	PUNCT
cjfa-21478	32	17	taxation	taxation	NOUN
cjfa-21478	32	18	has	have	VERB
cjfa-21478	32	19	no	no	DET
cjfa-21478	32	20	significant	significant	ADJ
cjfa-21478	32	21	effect	effect	NOUN
cjfa-21478	32	22	on	on	ADP
cjfa-21478	32	23	inflation	inflation	NOUN
cjfa-21478	32	24	in	in	ADP
cjfa-21478	32	25	nigeria	nigeria	PROPN
cjfa-21478	32	26	.	.	PUNCT
cjfa-21478	33	1	ho2	ho2	PROPN
cjfa-21478	33	2	:	:	PUNCT
cjfa-21478	33	3	taxation	taxation	NOUN
cjfa-21478	33	4	has	have	VERB
cjfa-21478	33	5	no	no	DET
cjfa-21478	33	6	long	long	ADJ
cjfa-21478	33	7	run	run	NOUN
cjfa-21478	33	8	effect	effect	NOUN
cjfa-21478	33	9	on	on	ADP
cjfa-21478	33	10	inflation	inflation	NOUN
cjfa-21478	33	11	in	in	ADP
cjfa-21478	33	12	nigeria	nigeria	PROPN
cjfa-21478	33	13	.	.	PUNCT
cjfa-21478	34	1	ho3	ho3	NOUN
cjfa-21478	34	2	:	:	PUNCT
cjfa-21478	34	3	taxation	taxation	NOUN
cjfa-21478	34	4	has	have	VERB
cjfa-21478	34	5	no	no	DET
cjfa-21478	34	6	causality	causality	NOUN
cjfa-21478	34	7	with	with	ADP
cjfa-21478	34	8	inflation	inflation	NOUN
cjfa-21478	34	9	in	in	ADP
cjfa-21478	34	10	nigeria	nigeria	PROPN
cjfa-21478	34	11	.	.	PUNCT
cjfa-21478	35	1	literature	literature	PROPN
cjfa-21478	35	2	review	review	PROPN
cjfa-21478	35	3	and	and	CCONJ
cjfa-21478	35	4	theoretical	theoretical	ADJ
cjfa-21478	35	5	frame	frame	NOUN
cjfa-21478	35	6	work	work	NOUN
cjfa-21478	35	7	concept	concept	NOUN
cjfa-21478	35	8	of	of	ADP
cjfa-21478	35	9	inflation	inflation	NOUN
cjfa-21478	35	10	and	and	CCONJ
cjfa-21478	35	11	taxation	taxation	NOUN
cjfa-21478	35	12	inflation	inflation	NOUN
cjfa-21478	35	13	has	have	AUX
cjfa-21478	35	14	been	be	AUX
cjfa-21478	35	15	defined	define	VERB
cjfa-21478	35	16	as	as	ADP
cjfa-21478	35	17	a	a	DET
cjfa-21478	35	18	persistence	persistence	NOUN
cjfa-21478	35	19	rise	rise	NOUN
cjfa-21478	35	20	in	in	ADP
cjfa-21478	35	21	the	the	DET
cjfa-21478	35	22	general	general	ADJ
cjfa-21478	35	23	price	price	NOUN
cjfa-21478	35	24	level	level	NOUN
cjfa-21478	35	25	of	of	ADP
cjfa-21478	35	26	broad	broad	ADJ
cjfa-21478	35	27	spectrum	spectrum	NOUN
cjfa-21478	35	28	of	of	ADP
cjfa-21478	35	29	goods	good	NOUN
cjfa-21478	35	30	and	and	CCONJ
cjfa-21478	35	31	services	service	NOUN
cjfa-21478	35	32	in	in	ADP
cjfa-21478	35	33	a	a	DET
cjfa-21478	35	34	country	country	NOUN
cjfa-21478	35	35	over	over	ADP
cjfa-21478	35	36	a	a	DET
cjfa-21478	35	37	long	long	ADJ
cjfa-21478	35	38	period	period	NOUN
cjfa-21478	35	39	of	of	ADP
cjfa-21478	35	40	time	time	NOUN
cjfa-21478	35	41	.	.	PUNCT
cjfa-21478	36	1	it	it	PRON
cjfa-21478	36	2	has	have	AUX
cjfa-21478	36	3	been	be	AUX
cjfa-21478	36	4	widely	widely	ADV
cjfa-21478	36	5	described	describe	VERB
cjfa-21478	36	6	as	as	ADP
cjfa-21478	36	7	an	an	DET
cjfa-21478	36	8	economic	economic	ADJ
cjfa-21478	36	9	situation	situation	NOUN
cjfa-21478	36	10	when	when	SCONJ
cjfa-21478	36	11	the	the	DET
cjfa-21478	36	12	increase	increase	NOUN
cjfa-21478	36	13	in	in	ADP
cjfa-21478	36	14	money	money	NOUN
cjfa-21478	36	15	supply	supply	NOUN
cjfa-21478	36	16	is	be	AUX
cjfa-21478	36	17	faster	fast	ADJ
cjfa-21478	36	18	than	than	ADP
cjfa-21478	36	19	the	the	DET
cjfa-21478	36	20	new	new	ADJ
cjfa-21478	36	21	production	production	NOUN
cjfa-21478	36	22	of	of	ADP
cjfa-21478	36	23	goods	good	NOUN
cjfa-21478	36	24	and	and	CCONJ
cjfa-21478	36	25	services	service	NOUN
cjfa-21478	36	26	in	in	ADP
cjfa-21478	36	27	the	the	DET
cjfa-21478	36	28	same	same	ADJ
cjfa-21478	36	29	an	an	DET
cjfa-21478	36	30	evolution	evolution	NOUN
cjfa-21478	36	31	of	of	ADP
cjfa-21478	36	32	the	the	DET
cjfa-21478	36	33	effect	effect	NOUN
cjfa-21478	36	34	of	of	ADP
cjfa-21478	36	35	taxation	taxation	NOUN
cjfa-21478	36	36	policy	policy	NOUN
cjfa-21478	36	37	…	…	PUNCT
cjfa-21478	36	38	9	9	NUM
cjfa-21478	36	39	economy	economy	NOUN
cjfa-21478	36	40	(	(	PUNCT
cjfa-21478	36	41	piana	piana	PROPN
cjfa-21478	36	42	,	,	PUNCT
cjfa-21478	36	43	2001	2001	NUM
cjfa-21478	36	44	)	)	PUNCT
cjfa-21478	36	45	.	.	PUNCT
cjfa-21478	37	1	according	accord	VERB
cjfa-21478	37	2	to	to	ADP
cjfa-21478	37	3	ojo	ojo	NOUN
cjfa-21478	37	4	(	(	PUNCT
cjfa-21478	37	5	2000	2000	NUM
cjfa-21478	37	6	)	)	PUNCT
cjfa-21478	37	7	,	,	PUNCT
cjfa-21478	37	8	inflation	inflation	NOUN
cjfa-21478	37	9	as	as	ADP
cjfa-21478	37	10	general	general	ADJ
cjfa-21478	37	11	and	and	CCONJ
cjfa-21478	37	12	persistent	persistent	ADJ
cjfa-21478	37	13	increase	increase	NOUN
cjfa-21478	37	14	in	in	ADP
cjfa-21478	37	15	the	the	DET
cjfa-21478	37	16	prices	price	NOUN
cjfa-21478	37	17	of	of	ADP
cjfa-21478	37	18	goods	good	NOUN
cjfa-21478	37	19	and	and	CCONJ
cjfa-21478	37	20	services	service	NOUN
cjfa-21478	37	21	in	in	ADP
cjfa-21478	37	22	an	an	DET
cjfa-21478	37	23	economy	economy	NOUN
cjfa-21478	37	24	.	.	PUNCT
cjfa-21478	38	1	inflation	inflation	NOUN
cjfa-21478	38	2	rate	rate	NOUN
cjfa-21478	38	3	is	be	AUX
cjfa-21478	38	4	measured	measure	VERB
cjfa-21478	38	5	as	as	ADP
cjfa-21478	38	6	the	the	DET
cjfa-21478	38	7	percentage	percentage	NOUN
cjfa-21478	38	8	change	change	NOUN
cjfa-21478	38	9	in	in	ADP
cjfa-21478	38	10	the	the	DET
cjfa-21478	38	11	price	price	NOUN
cjfa-21478	38	12	index	index	NOUN
cjfa-21478	38	13	(	(	PUNCT
cjfa-21478	38	14	consumer	consumer	NOUN
cjfa-21478	38	15	price	price	NOUN
cjfa-21478	38	16	index	index	NOUN
cjfa-21478	38	17	,	,	PUNCT
cjfa-21478	38	18	wholesale	wholesale	ADJ
cjfa-21478	38	19	price	price	NOUN
cjfa-21478	38	20	index	index	NOUN
cjfa-21478	38	21	,	,	PUNCT
cjfa-21478	38	22	producer	producer	NOUN
cjfa-21478	38	23	price	price	NOUN
cjfa-21478	38	24	index	index	NOUN
cjfa-21478	38	25	etc	etc	X
cjfa-21478	38	26	)	)	PUNCT
cjfa-21478	38	27	.	.	PUNCT
cjfa-21478	39	1	there	there	PRON
cjfa-21478	39	2	are	be	VERB
cjfa-21478	39	3	three	three	NUM
cjfa-21478	39	4	major	major	ADJ
cjfa-21478	39	5	types	type	NOUN
cjfa-21478	39	6	of	of	ADP
cjfa-21478	39	7	inflation	inflation	NOUN
cjfa-21478	39	8	according	accord	VERB
cjfa-21478	39	9	to	to	ADP
cjfa-21478	39	10	neo	neo	NOUN
cjfa-21478	39	11	-	-	PUNCT
cjfa-21478	39	12	keynesians	keynesian	NOUN
cjfa-21478	39	13	.	.	PUNCT
cjfa-21478	40	1	the	the	DET
cjfa-21478	40	2	first	first	ADJ
cjfa-21478	40	3	is	be	AUX
cjfa-21478	40	4	the	the	DET
cjfa-21478	40	5	demand	demand	NOUN
cjfa-21478	40	6	-	-	PUNCT
cjfa-21478	40	7	pull	pull	VERB
cjfa-21478	40	8	inflation	inflation	NOUN
cjfa-21478	40	9	,	,	PUNCT
cjfa-21478	40	10	which	which	PRON
cjfa-21478	40	11	occurs	occur	VERB
cjfa-21478	40	12	when	when	SCONJ
cjfa-21478	40	13	aggregate	aggregate	ADJ
cjfa-21478	40	14	demand	demand	NOUN
cjfa-21478	40	15	is	be	AUX
cjfa-21478	40	16	in	in	ADP
cjfa-21478	40	17	excess	excess	NOUN
cjfa-21478	40	18	of	of	ADP
cjfa-21478	40	19	available	available	ADJ
cjfa-21478	40	20	supply	supply	NOUN
cjfa-21478	40	21	(	(	PUNCT
cjfa-21478	40	22	capacity	capacity	NOUN
cjfa-21478	40	23	)	)	PUNCT
cjfa-21478	40	24	.	.	PUNCT
cjfa-21478	41	1	this	this	DET
cjfa-21478	41	2	phenomenon	phenomenon	NOUN
cjfa-21478	41	3	is	be	AUX
cjfa-21478	41	4	also	also	ADV
cjfa-21478	41	5	known	know	VERB
cjfa-21478	41	6	as	as	ADP
cjfa-21478	41	7	the	the	DET
cjfa-21478	41	8	phillips	phillip	NOUN
cjfa-21478	41	9	curve	curve	NOUN
cjfa-21478	41	10	inflation	inflation	NOUN
cjfa-21478	41	11	.	.	PUNCT
cjfa-21478	42	1	the	the	DET
cjfa-21478	42	2	output	output	NOUN
cjfa-21478	42	3	gap	gap	NOUN
cjfa-21478	42	4	can	can	AUX
cjfa-21478	42	5	result	result	VERB
cjfa-21478	42	6	from	from	ADP
cjfa-21478	42	7	an	an	DET
cjfa-21478	42	8	increase	increase	NOUN
cjfa-21478	42	9	in	in	ADP
cjfa-21478	42	10	government	government	NOUN
cjfa-21478	42	11	purchases	purchase	NOUN
cjfa-21478	42	12	,	,	PUNCT
cjfa-21478	42	13	increase	increase	NOUN
cjfa-21478	42	14	in	in	ADP
cjfa-21478	42	15	foreign	foreign	ADJ
cjfa-21478	42	16	price	price	NOUN
cjfa-21478	42	17	level	level	NOUN
cjfa-21478	42	18	,	,	PUNCT
cjfa-21478	42	19	or	or	CCONJ
cjfa-21478	42	20	increase	increase	VERB
cjfa-21478	42	21	in	in	ADP
cjfa-21478	42	22	money	money	NOUN
cjfa-21478	42	23	supply	supply	NOUN
cjfa-21478	42	24	.	.	PUNCT
cjfa-21478	43	1	the	the	DET
cjfa-21478	43	2	second	second	ADJ
cjfa-21478	43	3	is	be	AUX
cjfa-21478	43	4	known	know	VERB
cjfa-21478	43	5	as	as	ADP
cjfa-21478	43	6	cost	cost	NOUN
cjfa-21478	43	7	-	-	PUNCT
cjfa-21478	43	8	push	push	NOUN
cjfa-21478	43	9	inflation	inflation	NOUN
cjfa-21478	43	10	,	,	PUNCT
cjfa-21478	43	11	which	which	PRON
cjfa-21478	43	12	is	be	AUX
cjfa-21478	43	13	referred	refer	VERB
cjfa-21478	43	14	to	to	ADP
cjfa-21478	43	15	inflation	inflation	NOUN
cjfa-21478	43	16	which	which	PRON
cjfa-21478	43	17	occurs	occur	VERB
cjfa-21478	43	18	in	in	ADP
cjfa-21478	43	19	the	the	DET
cjfa-21478	43	20	event	event	NOUN
cjfa-21478	43	21	of	of	ADP
cjfa-21478	43	22	a	a	DET
cjfa-21478	43	23	sudden	sudden	ADJ
cjfa-21478	43	24	decrease	decrease	NOUN
cjfa-21478	43	25	in	in	ADP
cjfa-21478	43	26	aggregate	aggregate	ADJ
cjfa-21478	43	27	supply	supply	NOUN
cjfa-21478	43	28	,	,	PUNCT
cjfa-21478	43	29	owing	owe	VERB
cjfa-21478	43	30	to	to	ADP
cjfa-21478	43	31	an	an	DET
cjfa-21478	43	32	increase	increase	NOUN
cjfa-21478	43	33	in	in	ADP
cjfa-21478	43	34	the	the	DET
cjfa-21478	43	35	price	price	NOUN
cjfa-21478	43	36	/	/	SYM
cjfa-21478	43	37	cost	cost	NOUN
cjfa-21478	43	38	of	of	ADP
cjfa-21478	43	39	the	the	DET
cjfa-21478	43	40	commodity	commodity	NOUN
cjfa-21478	43	41	/	/	SYM
cjfa-21478	43	42	production	production	NOUN
cjfa-21478	43	43	where	where	SCONJ
cjfa-21478	43	44	there	there	PRON
cjfa-21478	43	45	are	be	VERB
cjfa-21478	43	46	no	no	DET
cjfa-21478	43	47	suitable	suitable	ADJ
cjfa-21478	43	48	alternatives	alternative	NOUN
cjfa-21478	43	49	(	(	PUNCT
cjfa-21478	43	50	thomas	thomas	PROPN
cjfa-21478	43	51	,	,	PUNCT
cjfa-21478	43	52	2006	2006	NUM
cjfa-21478	43	53	)	)	PUNCT
cjfa-21478	43	54	.	.	PUNCT
cjfa-21478	44	1	this	this	DET
cjfa-21478	44	2	type	type	NOUN
cjfa-21478	44	3	of	of	ADP
cjfa-21478	44	4	inflation	inflation	NOUN
cjfa-21478	44	5	is	be	AUX
cjfa-21478	44	6	becoming	become	VERB
cjfa-21478	44	7	more	more	ADV
cjfa-21478	44	8	common	common	ADJ
cjfa-21478	44	9	today	today	NOUN
cjfa-21478	44	10	than	than	ADP
cjfa-21478	44	11	before	before	ADV
cjfa-21478	44	12	,	,	PUNCT
cjfa-21478	44	13	as	as	ADP
cjfa-21478	44	14	evident	evident	ADJ
cjfa-21478	44	15	in	in	ADP
cjfa-21478	44	16	the	the	DET
cjfa-21478	44	17	rising	rise	VERB
cjfa-21478	44	18	price	price	NOUN
cjfa-21478	44	19	of	of	ADP
cjfa-21478	44	20	housing	housing	NOUN
cjfa-21478	44	21	,	,	PUNCT
cjfa-21478	44	22	energy	energy	NOUN
cjfa-21478	44	23	and	and	CCONJ
cjfa-21478	44	24	food	food	NOUN
cjfa-21478	44	25	.	.	PUNCT
cjfa-21478	45	1	it	it	PRON
cjfa-21478	45	2	is	be	AUX
cjfa-21478	45	3	often	often	ADV
cjfa-21478	45	4	reflected	reflect	VERB
cjfa-21478	45	5	in	in	ADP
cjfa-21478	45	6	price	price	NOUN
cjfa-21478	45	7	/	/	SYM
cjfa-21478	45	8	wage	wage	NOUN
cjfa-21478	45	9	spirals	spiral	NOUN
cjfa-21478	45	10	in	in	ADP
cjfa-21478	45	11	firms	firm	NOUN
cjfa-21478	45	12	,	,	PUNCT
cjfa-21478	45	13	whereby	whereby	SCONJ
cjfa-21478	45	14	workers	worker	NOUN
cjfa-21478	45	15	try	try	VERB
cjfa-21478	45	16	to	to	PART
cjfa-21478	45	17	keep	keep	VERB
cjfa-21478	45	18	up	up	ADP
cjfa-21478	45	19	their	their	PRON
cjfa-21478	45	20	wages	wage	NOUN
cjfa-21478	45	21	with	with	ADP
cjfa-21478	45	22	the	the	DET
cjfa-21478	45	23	change	change	NOUN
cjfa-21478	45	24	in	in	ADP
cjfa-21478	45	25	the	the	DET
cjfa-21478	45	26	price	price	NOUN
cjfa-21478	45	27	level	level	NOUN
cjfa-21478	45	28	and	and	CCONJ
cjfa-21478	45	29	employers	employer	NOUN
cjfa-21478	45	30	pass	pass	VERB
cjfa-21478	45	31	on	on	ADP
cjfa-21478	45	32	the	the	DET
cjfa-21478	45	33	burden	burden	NOUN
cjfa-21478	45	34	of	of	ADP
cjfa-21478	45	35	higher	high	ADJ
cjfa-21478	45	36	costs	cost	NOUN
cjfa-21478	45	37	to	to	ADP
cjfa-21478	45	38	consumers	consumer	NOUN
cjfa-21478	45	39	through	through	ADP
cjfa-21478	45	40	increase	increase	NOUN
cjfa-21478	45	41	in	in	ADP
cjfa-21478	45	42	prices	price	NOUN
cjfa-21478	45	43	.	.	PUNCT
cjfa-21478	46	1	the	the	DET
cjfa-21478	46	2	third	third	ADJ
cjfa-21478	46	3	type	type	NOUN
cjfa-21478	46	4	,	,	PUNCT
cjfa-21478	46	5	referred	refer	VERB
cjfa-21478	46	6	to	to	ADP
cjfa-21478	46	7	,	,	PUNCT
cjfa-21478	46	8	as	as	ADP
cjfa-21478	46	9	structural	structural	ADJ
cjfa-21478	46	10	inflation	inflation	NOUN
cjfa-21478	46	11	,	,	PUNCT
cjfa-21478	46	12	which	which	PRON
cjfa-21478	46	13	is	be	AUX
cjfa-21478	46	14	built	build	VERB
cjfa-21478	46	15	-	-	PUNCT
cjfa-21478	46	16	in	in	ADP
cjfa-21478	46	17	inflation	inflation	NOUN
cjfa-21478	46	18	,	,	PUNCT
cjfa-21478	46	19	usually	usually	ADV
cjfa-21478	46	20	induced	induce	VERB
cjfa-21478	46	21	by	by	ADP
cjfa-21478	46	22	changes	change	NOUN
cjfa-21478	46	23	in	in	ADP
cjfa-21478	46	24	monetary	monetary	ADJ
cjfa-21478	46	25	policy	policy	NOUN
cjfa-21478	46	26	.	.	PUNCT
cjfa-21478	47	1	taxation	taxation	NOUN
cjfa-21478	47	2	is	be	AUX
cjfa-21478	47	3	a	a	DET
cjfa-21478	47	4	system	system	NOUN
cjfa-21478	47	5	by	by	ADP
cjfa-21478	47	6	which	which	PRON
cjfa-21478	47	7	government	government	NOUN
cjfa-21478	47	8	imposed	impose	VERB
cjfa-21478	47	9	a	a	DET
cjfa-21478	47	10	compulsory	compulsory	ADJ
cjfa-21478	47	11	levy	levy	NOUN
cjfa-21478	47	12	on	on	ADP
cjfa-21478	47	13	individuals	individual	NOUN
cjfa-21478	47	14	,	,	PUNCT
cjfa-21478	47	15	companies	company	NOUN
cjfa-21478	47	16	,	,	PUNCT
cjfa-21478	47	17	goods	good	NOUN
cjfa-21478	47	18	and	and	CCONJ
cjfa-21478	47	19	services	service	NOUN
cjfa-21478	47	20	to	to	PART
cjfa-21478	47	21	raise	raise	VERB
cjfa-21478	47	22	revenue	revenue	NOUN
cjfa-21478	47	23	for	for	ADP
cjfa-21478	47	24	its	its	PRON
cjfa-21478	47	25	operations	operation	NOUN
cjfa-21478	47	26	,	,	PUNCT
cjfa-21478	47	27	to	to	PART
cjfa-21478	47	28	control	control	VERB
cjfa-21478	47	29	inflation	inflation	NOUN
cjfa-21478	47	30	,	,	PUNCT
cjfa-21478	47	31	and	and	CCONJ
cjfa-21478	47	32	to	to	PART
cjfa-21478	47	33	promote	promote	VERB
cjfa-21478	47	34	social	social	ADJ
cjfa-21478	47	35	equity	equity	NOUN
cjfa-21478	47	36	through	through	ADP
cjfa-21478	47	37	the	the	DET
cjfa-21478	47	38	redistribution	redistribution	NOUN
cjfa-21478	47	39	of	of	ADP
cjfa-21478	47	40	income	income	NOUN
cjfa-21478	47	41	effect	effect	NOUN
cjfa-21478	47	42	of	of	ADP
cjfa-21478	47	43	taxation	taxation	NOUN
cjfa-21478	47	44	.	.	PUNCT
cjfa-21478	48	1	in	in	ADP
cjfa-21478	48	2	addition	addition	NOUN
cjfa-21478	48	3	,	,	PUNCT
cjfa-21478	48	4	bhartia	bhartia	X
cjfa-21478	48	5	(	(	PUNCT
cjfa-21478	48	6	2009	2009	NUM
cjfa-21478	48	7	)	)	PUNCT
cjfa-21478	48	8	defined	define	VERB
cjfa-21478	48	9	tax	tax	NOUN
cjfa-21478	48	10	as	as	ADP
cjfa-21478	48	11	a	a	DET
cjfa-21478	48	12	compulsory	compulsory	ADJ
cjfa-21478	48	13	levy	levy	NOUN
cjfa-21478	48	14	payable	payable	ADJ
cjfa-21478	48	15	by	by	ADP
cjfa-21478	48	16	an	an	DET
cjfa-21478	48	17	economic	economic	ADJ
cjfa-21478	48	18	unit	unit	NOUN
cjfa-21478	48	19	to	to	ADP
cjfa-21478	48	20	the	the	DET
cjfa-21478	48	21	government	government	NOUN
cjfa-21478	48	22	without	without	ADP
cjfa-21478	48	23	any	any	DET
cjfa-21478	48	24	corresponding	corresponding	ADJ
cjfa-21478	48	25	entitlement	entitlement	NOUN
cjfa-21478	48	26	to	to	PART
cjfa-21478	48	27	receive	receive	VERB
cjfa-21478	48	28	a	a	DET
cjfa-21478	48	29	definite	definite	ADJ
cjfa-21478	48	30	and	and	CCONJ
cjfa-21478	48	31	direct	direct	ADJ
cjfa-21478	48	32	benefit	benefit	NOUN
cjfa-21478	48	33	from	from	ADP
cjfa-21478	48	34	the	the	DET
cjfa-21478	48	35	government	government	NOUN
cjfa-21478	48	36	.	.	PUNCT
cjfa-21478	49	1	note	note	VERB
cjfa-21478	49	2	,	,	PUNCT
cjfa-21478	49	3	the	the	DET
cjfa-21478	49	4	word	word	NOUN
cjfa-21478	49	5	direct	direct	ADJ
cjfa-21478	49	6	here	here	ADV
cjfa-21478	49	7	does	do	AUX
cjfa-21478	49	8	not	not	PART
cjfa-21478	49	9	mean	mean	VERB
cjfa-21478	49	10	a	a	DET
cjfa-21478	49	11	price	price	NOUN
cjfa-21478	49	12	paid	pay	VERB
cjfa-21478	49	13	by	by	ADP
cjfa-21478	49	14	the	the	DET
cjfa-21478	49	15	tax	tax	NOUN
cjfa-21478	49	16	payer	payer	NOUN
cjfa-21478	49	17	for	for	ADP
cjfa-21478	49	18	any	any	DET
cjfa-21478	49	19	definite	definite	ADJ
cjfa-21478	49	20	service	service	NOUN
cjfa-21478	49	21	rendered	render	VERB
cjfa-21478	49	22	or	or	CCONJ
cjfa-21478	49	23	a	a	DET
cjfa-21478	49	24	commodity	commodity	NOUN
cjfa-21478	49	25	supplied	supply	VERB
cjfa-21478	49	26	by	by	ADP
cjfa-21478	49	27	the	the	DET
cjfa-21478	49	28	government	government	NOUN
cjfa-21478	49	29	.	.	PUNCT
cjfa-21478	50	1	rather	rather	ADV
cjfa-21478	50	2	it	it	PRON
cjfa-21478	50	3	means	mean	VERB
cjfa-21478	50	4	that	that	SCONJ
cjfa-21478	50	5	the	the	DET
cjfa-21478	50	6	benefits	benefit	NOUN
cjfa-21478	50	7	received	receive	VERB
cjfa-21478	50	8	by	by	ADP
cjfa-21478	50	9	tax	tax	NOUN
cjfa-21478	50	10	payers	payer	NOUN
cjfa-21478	50	11	from	from	ADP
cjfa-21478	50	12	the	the	DET
cjfa-21478	50	13	government	government	NOUN
cjfa-21478	50	14	are	be	AUX
cjfa-21478	50	15	not	not	PART
cjfa-21478	50	16	related	relate	VERB
cjfa-21478	50	17	to	to	ADP
cjfa-21478	50	18	or	or	CCONJ
cjfa-21478	50	19	based	base	VERB
cjfa-21478	50	20	upon	upon	SCONJ
cjfa-21478	50	21	the	the	DET
cjfa-21478	50	22	tax	tax	NOUN
cjfa-21478	50	23	paid	pay	VERB
cjfa-21478	50	24	by	by	ADP
cjfa-21478	50	25	the	the	DET
cjfa-21478	50	26	tax	tax	NOUN
cjfa-21478	50	27	payers	payer	NOUN
cjfa-21478	50	28	.	.	PUNCT
cjfa-21478	51	1	this	this	PRON
cjfa-21478	51	2	in	in	ADP
cjfa-21478	51	3	effect	effect	NOUN
cjfa-21478	51	4	implies	imply	VERB
cjfa-21478	51	5	that	that	SCONJ
cjfa-21478	51	6	tax	tax	NOUN
cjfa-21478	51	7	is	be	AUX
cjfa-21478	51	8	a	a	DET
cjfa-21478	51	9	generalized	generalized	ADJ
cjfa-21478	51	10	exaction	exaction	NOUN
cjfa-21478	51	11	,	,	PUNCT
cjfa-21478	51	12	which	which	PRON
cjfa-21478	51	13	may	may	AUX
cjfa-21478	51	14	be	be	AUX
cjfa-21478	51	15	levied	levy	VERB
cjfa-21478	51	16	on	on	ADP
cjfa-21478	51	17	one	one	NUM
cjfa-21478	51	18	or	or	CCONJ
cjfa-21478	51	19	more	more	ADJ
cjfa-21478	51	20	criteria	criterion	NOUN
cjfa-21478	51	21	upon	upon	SCONJ
cjfa-21478	51	22	individuals	individual	NOUN
cjfa-21478	51	23	,	,	PUNCT
cjfa-21478	51	24	groups	group	NOUN
cjfa-21478	51	25	,	,	PUNCT
cjfa-21478	51	26	or	or	CCONJ
cjfa-21478	51	27	the	the	DET
cjfa-21478	51	28	legal	legal	ADJ
cjfa-21478	51	29	entities	entity	NOUN
cjfa-21478	51	30	.	.	PUNCT
cjfa-21478	52	1	adegbite	adegbite	INTJ
cjfa-21478	52	2	and	and	CCONJ
cjfa-21478	52	3	usman	usman	PROPN
cjfa-21478	52	4	(	(	PUNCT
cjfa-21478	52	5	2017	2017	NUM
cjfa-21478	52	6	)	)	PUNCT
cjfa-21478	52	7	opined	opine	VERB
cjfa-21478	52	8	that	that	SCONJ
cjfa-21478	52	9	government	government	NOUN
cjfa-21478	52	10	employs	employ	VERB
cjfa-21478	52	11	taxation	taxation	NOUN
cjfa-21478	52	12	to	to	PART
cjfa-21478	52	13	steer	steer	VERB
cjfa-21478	52	14	the	the	DET
cjfa-21478	52	15	economy	economy	NOUN
cjfa-21478	52	16	in	in	ADP
cjfa-21478	52	17	a	a	DET
cjfa-21478	52	18	desired	desire	VERB
cjfa-21478	52	19	direction	direction	NOUN
cjfa-21478	52	20	.	.	PUNCT
cjfa-21478	53	1	if	if	SCONJ
cjfa-21478	53	2	the	the	DET
cjfa-21478	53	3	government	government	NOUN
cjfa-21478	53	4	wishes	wish	VERB
cjfa-21478	53	5	to	to	PART
cjfa-21478	53	6	stimulate	stimulate	VERB
cjfa-21478	53	7	the	the	DET
cjfa-21478	53	8	economy	economy	NOUN
cjfa-21478	53	9	,	,	PUNCT
cjfa-21478	53	10	government	government	NOUN
cjfa-21478	53	11	implement	implement	VERB
cjfa-21478	53	12	it	it	PRON
cjfa-21478	53	13	by	by	ADP
cjfa-21478	53	14	cutting	cut	VERB
cjfa-21478	53	15	taxes	taxis	NOUN
cjfa-21478	53	16	.	.	PUNCT
cjfa-21478	54	1	a	a	DET
cjfa-21478	54	2	tax	tax	NOUN
cjfa-21478	54	3	cut	cut	NOUN
cjfa-21478	54	4	enhances	enhance	VERB
cjfa-21478	54	5	the	the	DET
cjfa-21478	54	6	disposable	disposable	ADJ
cjfa-21478	54	7	income	income	NOUN
cjfa-21478	54	8	of	of	ADP
cjfa-21478	54	9	the	the	DET
cjfa-21478	54	10	individual	individual	NOUN
cjfa-21478	54	11	.	.	PUNCT
cjfa-21478	55	1	this	this	DET
cjfa-21478	55	2	simple	simple	ADJ
cjfa-21478	55	3	policy	policy	NOUN
cjfa-21478	55	4	prescription	prescription	NOUN
cjfa-21478	55	5	of	of	ADP
cjfa-21478	55	6	reducing	reduce	VERB
cjfa-21478	55	7	taxes	taxis	NOUN
cjfa-21478	55	8	will	will	AUX
cjfa-21478	55	9	increase	increase	VERB
cjfa-21478	55	10	spending	spending	NOUN
cjfa-21478	55	11	,	,	PUNCT
cjfa-21478	55	12	making	make	VERB
cjfa-21478	55	13	production	production	NOUN
cjfa-21478	55	14	to	to	PART
cjfa-21478	55	15	go	go	VERB
cjfa-21478	55	16	up	up	ADV
cjfa-21478	55	17	and	and	CCONJ
cjfa-21478	55	18	creating	create	VERB
cjfa-21478	55	19	employment	employment	NOUN
cjfa-21478	55	20	which	which	PRON
cjfa-21478	55	21	will	will	AUX
cjfa-21478	55	22	invariably	invariably	ADV
cjfa-21478	55	23	leads	lead	VERB
cjfa-21478	55	24	to	to	PART
cjfa-21478	55	25	increment	increment	VERB
cjfa-21478	55	26	in	in	ADP
cjfa-21478	55	27	tax	tax	NOUN
cjfa-21478	55	28	revenue	revenue	NOUN
cjfa-21478	55	29	.	.	PUNCT
cjfa-21478	56	1	if	if	SCONJ
cjfa-21478	56	2	the	the	DET
cjfa-21478	56	3	tajudeen	tajudeen	NOUN
cjfa-21478	56	4	adejare	adejare	NOUN
cjfa-21478	56	5	adegbite10	adegbite10	NOUN
cjfa-21478	56	6	government	government	NOUN
cjfa-21478	56	7	wishes	wish	VERB
cjfa-21478	56	8	to	to	PART
cjfa-21478	56	9	restrain	restrain	VERB
cjfa-21478	56	10	the	the	DET
cjfa-21478	56	11	economy	economy	NOUN
cjfa-21478	56	12	,	,	PUNCT
cjfa-21478	56	13	it	it	PRON
cjfa-21478	56	14	could	could	AUX
cjfa-21478	56	15	do	do	VERB
cjfa-21478	56	16	so	so	ADV
cjfa-21478	56	17	by	by	ADP
cjfa-21478	56	18	increasing	increase	VERB
cjfa-21478	56	19	taxes	taxis	NOUN
cjfa-21478	56	20	.	.	PUNCT
cjfa-21478	57	1	by	by	ADP
cjfa-21478	57	2	so	so	ADV
cjfa-21478	57	3	doing	do	VERB
cjfa-21478	57	4	disposable	disposable	ADJ
cjfa-21478	57	5	income	income	NOUN
cjfa-21478	57	6	will	will	AUX
cjfa-21478	57	7	fall	fall	VERB
cjfa-21478	57	8	leading	lead	VERB
cjfa-21478	57	9	to	to	ADP
cjfa-21478	57	10	a	a	DET
cjfa-21478	57	11	fall	fall	NOUN
cjfa-21478	57	12	in	in	ADP
cjfa-21478	57	13	spending	spending	NOUN
cjfa-21478	57	14	and	and	CCONJ
cjfa-21478	57	15	production	production	NOUN
cjfa-21478	57	16	.	.	PUNCT
cjfa-21478	58	1	in	in	ADP
cjfa-21478	58	2	this	this	DET
cjfa-21478	58	3	case	case	NOUN
cjfa-21478	58	4	,	,	PUNCT
cjfa-21478	58	5	a	a	DET
cjfa-21478	58	6	tax	tax	NOUN
cjfa-21478	58	7	increase	increase	NOUN
cjfa-21478	58	8	will	will	AUX
cjfa-21478	58	9	shift	shift	VERB
cjfa-21478	58	10	the	the	DET
cjfa-21478	58	11	consumption	consumption	NOUN
cjfa-21478	58	12	function	function	NOUN
cjfa-21478	58	13	down	down	ADP
cjfa-21478	58	14	by	by	ADP
cjfa-21478	58	15	the	the	DET
cjfa-21478	58	16	amount	amount	NOUN
cjfa-21478	58	17	of	of	ADP
cjfa-21478	58	18	the	the	DET
cjfa-21478	58	19	tax	tax	NOUN
cjfa-21478	58	20	and	and	CCONJ
cjfa-21478	58	21	reduce	reduce	VERB
cjfa-21478	58	22	the	the	DET
cjfa-21478	58	23	level	level	NOUN
cjfa-21478	58	24	of	of	ADP
cjfa-21478	58	25	income	income	NOUN
cjfa-21478	58	26	by	by	ADP
cjfa-21478	58	27	a	a	DET
cjfa-21478	58	28	multiplier	multipli	ADJ
cjfa-21478	58	29	effect	effect	NOUN
cjfa-21478	58	30	.	.	PUNCT
cjfa-21478	59	1	a	a	DET
cjfa-21478	59	2	tax	tax	NOUN
cjfa-21478	59	3	cut	cut	NOUN
cjfa-21478	59	4	,	,	PUNCT
cjfa-21478	59	5	on	on	ADP
cjfa-21478	59	6	the	the	DET
cjfa-21478	59	7	other	other	ADJ
cjfa-21478	59	8	hand	hand	NOUN
cjfa-21478	59	9	,	,	PUNCT
cjfa-21478	59	10	raises	raise	VERB
cjfa-21478	59	11	consumption	consumption	NOUN
cjfa-21478	59	12	and	and	CCONJ
cjfa-21478	59	13	exerts	exert	VERB
cjfa-21478	59	14	a	a	DET
cjfa-21478	59	15	multiplier	multipli	ADJ
cjfa-21478	59	16	effect	effect	NOUN
cjfa-21478	59	17	on	on	ADP
cjfa-21478	59	18	the	the	DET
cjfa-21478	59	19	level	level	NOUN
cjfa-21478	59	20	of	of	ADP
cjfa-21478	59	21	income	income	NOUN
cjfa-21478	59	22	(	(	PUNCT
cjfa-21478	59	23	iniodu	iniodu	NOUN
cjfa-21478	59	24	,	,	PUNCT
cjfa-21478	59	25	1996	1996	NUM
cjfa-21478	59	26	)	)	PUNCT
cjfa-21478	59	27	.	.	PUNCT
cjfa-21478	60	1	during	during	ADP
cjfa-21478	60	2	a	a	DET
cjfa-21478	60	3	recession	recession	NOUN
cjfa-21478	60	4	(	(	PUNCT
cjfa-21478	60	5	when	when	SCONJ
cjfa-21478	60	6	the	the	DET
cjfa-21478	60	7	economy	economy	NOUN
cjfa-21478	60	8	is	be	AUX
cjfa-21478	60	9	deflationary	deflationary	ADJ
cjfa-21478	60	10	)	)	PUNCT
cjfa-21478	60	11	government	government	NOUN
cjfa-21478	60	12	can	can	AUX
cjfa-21478	60	13	stimulate	stimulate	VERB
cjfa-21478	60	14	aggregate	aggregate	ADJ
cjfa-21478	60	15	demand	demand	NOUN
cjfa-21478	60	16	by	by	ADP
cjfa-21478	60	17	cutting	cut	VERB
cjfa-21478	60	18	taxes	taxis	NOUN
cjfa-21478	60	19	,	,	PUNCT
cjfa-21478	60	20	which	which	PRON
cjfa-21478	60	21	should	should	AUX
cjfa-21478	60	22	bring	bring	VERB
cjfa-21478	60	23	about	about	ADP
cjfa-21478	60	24	more	more	ADJ
cjfa-21478	60	25	jobs	job	NOUN
cjfa-21478	60	26	and	and	CCONJ
cjfa-21478	60	27	reduce	reduce	VERB
cjfa-21478	60	28	unemployment	unemployment	NOUN
cjfa-21478	60	29	rate	rate	NOUN
cjfa-21478	60	30	and	and	CCONJ
cjfa-21478	60	31	deflationary	deflationary	ADJ
cjfa-21478	60	32	gap	gap	NOUN
cjfa-21478	60	33	in	in	ADP
cjfa-21478	60	34	the	the	DET
cjfa-21478	60	35	economy	economy	NOUN
cjfa-21478	60	36	.	.	PUNCT
cjfa-21478	61	1	if	if	SCONJ
cjfa-21478	61	2	the	the	DET
cjfa-21478	61	3	economy	economy	NOUN
cjfa-21478	61	4	is	be	AUX
cjfa-21478	61	5	inflationary	inflationary	ADJ
cjfa-21478	61	6	,	,	PUNCT
cjfa-21478	61	7	to	to	PART
cjfa-21478	61	8	dampen	dampen	VERB
cjfa-21478	61	9	the	the	DET
cjfa-21478	61	10	inflationary	inflationary	ADJ
cjfa-21478	61	11	pressure	pressure	NOUN
cjfa-21478	61	12	,	,	PUNCT
cjfa-21478	61	13	the	the	DET
cjfa-21478	61	14	policy	policy	NOUN
cjfa-21478	61	15	prescription	prescription	NOUN
cjfa-21478	61	16	is	be	AUX
cjfa-21478	61	17	to	to	PART
cjfa-21478	61	18	contract	contract	VERB
cjfa-21478	61	19	the	the	DET
cjfa-21478	61	20	economy	economy	NOUN
cjfa-21478	61	21	indirectly	indirectly	ADV
cjfa-21478	61	22	by	by	ADP
cjfa-21478	61	23	raising	raise	VERB
cjfa-21478	61	24	taxes	taxis	NOUN
cjfa-21478	61	25	to	to	PART
cjfa-21478	61	26	discourage	discourage	VERB
cjfa-21478	61	27	consumption	consumption	NOUN
cjfa-21478	61	28	.	.	PUNCT
cjfa-21478	62	1	underpinning	underpin	VERB
cjfa-21478	62	2	theory	theory	NOUN
cjfa-21478	62	3	the	the	DET
cjfa-21478	62	4	expediency	expediency	NOUN
cjfa-21478	62	5	theory	theory	NOUN
cjfa-21478	62	6	this	this	DET
cjfa-21478	62	7	theory	theory	NOUN
cjfa-21478	62	8	asserts	assert	VERB
cjfa-21478	62	9	that	that	SCONJ
cjfa-21478	62	10	every	every	DET
cjfa-21478	62	11	tax	tax	NOUN
cjfa-21478	62	12	proposal	proposal	NOUN
cjfa-21478	62	13	must	must	AUX
cjfa-21478	62	14	pass	pass	VERB
cjfa-21478	62	15	the	the	DET
cjfa-21478	62	16	test	test	NOUN
cjfa-21478	62	17	of	of	ADP
cjfa-21478	62	18	practicability	practicability	NOUN
cjfa-21478	62	19	.	.	PUNCT
cjfa-21478	63	1	it	it	PRON
cjfa-21478	63	2	must	must	AUX
cjfa-21478	63	3	be	be	AUX
cjfa-21478	63	4	the	the	DET
cjfa-21478	63	5	only	only	ADJ
cjfa-21478	63	6	consideration	consideration	NOUN
cjfa-21478	63	7	weighing	weigh	VERB
cjfa-21478	63	8	with	with	ADP
cjfa-21478	63	9	the	the	DET
cjfa-21478	63	10	authorities	authority	NOUN
cjfa-21478	63	11	in	in	ADP
cjfa-21478	63	12	choosing	choose	VERB
cjfa-21478	63	13	a	a	DET
cjfa-21478	63	14	tax	tax	NOUN
cjfa-21478	63	15	proposal	proposal	NOUN
cjfa-21478	63	16	.	.	PUNCT
cjfa-21478	64	1	economic	economic	ADJ
cjfa-21478	64	2	and	and	CCONJ
cjfa-21478	64	3	social	social	ADJ
cjfa-21478	64	4	objectives	objective	NOUN
cjfa-21478	64	5	of	of	ADP
cjfa-21478	64	6	the	the	DET
cjfa-21478	64	7	state	state	NOUN
cjfa-21478	64	8	as	as	ADP
cjfa-21478	64	9	also	also	ADV
cjfa-21478	64	10	the	the	DET
cjfa-21478	64	11	effects	effect	NOUN
cjfa-21478	64	12	of	of	ADP
cjfa-21478	64	13	a	a	DET
cjfa-21478	64	14	tax	tax	NOUN
cjfa-21478	64	15	system	system	NOUN
cjfa-21478	64	16	should	should	AUX
cjfa-21478	64	17	be	be	AUX
cjfa-21478	64	18	treated	treat	VERB
cjfa-21478	64	19	as	as	ADP
cjfa-21478	64	20	irrelevant	irrelevant	ADJ
cjfa-21478	64	21	.	.	PUNCT
cjfa-21478	65	1	this	this	DET
cjfa-21478	65	2	proposition	proposition	NOUN
cjfa-21478	65	3	has	have	VERB
cjfa-21478	65	4	a	a	DET
cjfa-21478	65	5	truth	truth	NOUN
cjfa-21478	65	6	in	in	ADP
cjfa-21478	65	7	it	it	PRON
cjfa-21478	65	8	,	,	PUNCT
cjfa-21478	65	9	since	since	SCONJ
cjfa-21478	65	10	it	it	PRON
cjfa-21478	65	11	is	be	AUX
cjfa-21478	65	12	useless	useless	ADJ
cjfa-21478	65	13	to	to	PART
cjfa-21478	65	14	have	have	VERB
cjfa-21478	65	15	a	a	DET
cjfa-21478	65	16	tax	tax	NOUN
cjfa-21478	65	17	which	which	PRON
cjfa-21478	65	18	can	can	AUX
cjfa-21478	65	19	not	not	PART
cjfa-21478	65	20	be	be	AUX
cjfa-21478	65	21	levied	levy	VERB
cjfa-21478	65	22	and	and	CCONJ
cjfa-21478	65	23	collected	collect	VERB
cjfa-21478	65	24	efficiently	efficiently	ADV
cjfa-21478	65	25	.	.	PUNCT
cjfa-21478	66	1	there	there	PRON
cjfa-21478	66	2	are	be	VERB
cjfa-21478	66	3	pressures	pressure	NOUN
cjfa-21478	66	4	from	from	ADP
cjfa-21478	66	5	economic	economic	ADJ
cjfa-21478	66	6	,	,	PUNCT
cjfa-21478	66	7	social	social	ADJ
cjfa-21478	66	8	and	and	CCONJ
cjfa-21478	66	9	political	political	ADJ
cjfa-21478	66	10	groups	group	NOUN
cjfa-21478	66	11	.	.	PUNCT
cjfa-21478	67	1	every	every	DET
cjfa-21478	67	2	group	group	NOUN
cjfa-21478	67	3	tries	try	VERB
cjfa-21478	67	4	to	to	PART
cjfa-21478	67	5	protect	protect	VERB
cjfa-21478	67	6	and	and	CCONJ
cjfa-21478	67	7	promote	promote	VERB
cjfa-21478	67	8	its	its	PRON
cjfa-21478	67	9	own	own	ADJ
cjfa-21478	67	10	interests	interest	NOUN
cjfa-21478	67	11	and	and	CCONJ
cjfa-21478	67	12	authorities	authority	NOUN
cjfa-21478	67	13	are	be	AUX
cjfa-21478	67	14	often	often	ADV
cjfa-21478	67	15	forced	force	VERB
cjfa-21478	67	16	to	to	PART
cjfa-21478	67	17	reshape	reshape	VERB
cjfa-21478	67	18	tax	tax	NOUN
cjfa-21478	67	19	structure	structure	NOUN
cjfa-21478	67	20	to	to	PART
cjfa-21478	67	21	accommodate	accommodate	VERB
cjfa-21478	67	22	these	these	DET
cjfa-21478	67	23	pressures	pressure	NOUN
cjfa-21478	67	24	.	.	PUNCT
cjfa-21478	68	1	in	in	ADP
cjfa-21478	68	2	addition	addition	NOUN
cjfa-21478	68	3	,	,	PUNCT
cjfa-21478	68	4	the	the	DET
cjfa-21478	68	5	administrative	administrative	ADJ
cjfa-21478	68	6	set	set	VERB
cjfa-21478	68	7	up	up	ADP
cjfa-21478	68	8	may	may	AUX
cjfa-21478	68	9	not	not	PART
cjfa-21478	68	10	be	be	AUX
cjfa-21478	68	11	efficient	efficient	ADJ
cjfa-21478	68	12	to	to	PART
cjfa-21478	68	13	collect	collect	VERB
cjfa-21478	68	14	the	the	DET
cjfa-21478	68	15	tax	tax	NOUN
cjfa-21478	68	16	at	at	ADP
cjfa-21478	68	17	a	a	DET
cjfa-21478	68	18	reasonable	reasonable	ADJ
cjfa-21478	68	19	cost	cost	NOUN
cjfa-21478	68	20	of	of	ADP
cjfa-21478	68	21	collection	collection	NOUN
cjfa-21478	68	22	.	.	PUNCT
cjfa-21478	69	1	taxation	taxation	NOUN
cjfa-21478	69	2	provides	provide	VERB
cjfa-21478	69	3	a	a	DET
cjfa-21478	69	4	powerful	powerful	ADJ
cjfa-21478	69	5	set	set	NOUN
cjfa-21478	69	6	of	of	ADP
cjfa-21478	69	7	policy	policy	NOUN
cjfa-21478	69	8	tools	tool	NOUN
cjfa-21478	69	9	to	to	ADP
cjfa-21478	69	10	the	the	DET
cjfa-21478	69	11	authorities	authority	NOUN
cjfa-21478	69	12	and	and	CCONJ
cjfa-21478	69	13	should	should	AUX
cjfa-21478	69	14	be	be	AUX
cjfa-21478	69	15	effectively	effectively	ADV
cjfa-21478	69	16	used	use	VERB
cjfa-21478	69	17	for	for	ADP
cjfa-21478	69	18	remedying	remedy	VERB
cjfa-21478	69	19	economic	economic	ADJ
cjfa-21478	69	20	and	and	CCONJ
cjfa-21478	69	21	social	social	ADJ
cjfa-21478	69	22	ills	ill	NOUN
cjfa-21478	69	23	of	of	ADP
cjfa-21478	69	24	the	the	DET
cjfa-21478	69	25	society	society	NOUN
cjfa-21478	69	26	such	such	ADJ
cjfa-21478	69	27	as	as	ADP
cjfa-21478	69	28	income	income	NOUN
cjfa-21478	69	29	inequalities	inequality	NOUN
cjfa-21478	69	30	,	,	PUNCT
cjfa-21478	69	31	regional	regional	ADJ
cjfa-21478	69	32	disparities	disparity	NOUN
cjfa-21478	69	33	,	,	PUNCT
cjfa-21478	69	34	unemployment	unemployment	NOUN
cjfa-21478	69	35	,	,	PUNCT
cjfa-21478	69	36	cyclical	cyclical	ADJ
cjfa-21478	69	37	fluctuations	fluctuation	NOUN
cjfa-21478	69	38	,	,	PUNCT
cjfa-21478	69	39	inflation	inflation	NOUN
cjfa-21478	69	40	and	and	CCONJ
cjfa-21478	69	41	so	so	ADV
cjfa-21478	69	42	on	on	ADV
cjfa-21478	69	43	.	.	PUNCT
cjfa-21478	70	1	review	review	NOUN
cjfa-21478	70	2	of	of	ADP
cjfa-21478	70	3	empirical	empirical	ADJ
cjfa-21478	70	4	studies	study	NOUN
cjfa-21478	70	5	on	on	ADP
cjfa-21478	70	6	the	the	DET
cjfa-21478	70	7	relationship	relationship	NOUN
cjfa-21478	70	8	between	between	ADP
cjfa-21478	70	9	fiscal	fiscal	ADJ
cjfa-21478	70	10	policy	policy	NOUN
cjfa-21478	70	11	and	and	CCONJ
cjfa-21478	70	12	inflation	inflation	NOUN
cjfa-21478	70	13	in	in	ADP
cjfa-21478	70	14	nigeria	nigeria	PROPN
cjfa-21478	70	15	anyanwu	anyanwu	PROPN
cjfa-21478	70	16	(	(	PUNCT
cjfa-21478	70	17	1997	1997	NUM
cjfa-21478	70	18	)	)	PUNCT
cjfa-21478	70	19	investigated	investigate	VERB
cjfa-21478	70	20	the	the	DET
cjfa-21478	70	21	effect	effect	NOUN
cjfa-21478	70	22	of	of	ADP
cjfa-21478	70	23	taxes	taxis	NOUN
cjfa-21478	70	24	on	on	ADP
cjfa-21478	70	25	inflation	inflation	NOUN
cjfa-21478	70	26	and	and	CCONJ
cjfa-21478	70	27	unemployment	unemployment	NOUN
cjfa-21478	70	28	rates	rate	NOUN
cjfa-21478	70	29	in	in	ADP
cjfa-21478	70	30	nigeria	nigeria	PROPN
cjfa-21478	70	31	between	between	ADP
cjfa-21478	70	32	1981	1981	NUM
cjfa-21478	70	33	and	and	CCONJ
cjfa-21478	70	34	1996	1996	NUM
cjfa-21478	70	35	.	.	PUNCT
cjfa-21478	71	1	using	use	VERB
cjfa-21478	71	2	data	datum	NOUN
cjfa-21478	71	3	on	on	ADP
cjfa-21478	71	4	taxes	taxis	NOUN
cjfa-21478	71	5	,	,	PUNCT
cjfa-21478	71	6	inflation	inflation	NOUN
cjfa-21478	71	7	and	and	CCONJ
cjfa-21478	71	8	unemployment	unemployment	NOUN
cjfa-21478	71	9	rates	rate	NOUN
cjfa-21478	71	10	during	during	ADP
cjfa-21478	71	11	the	the	DET
cjfa-21478	71	12	period	period	NOUN
cjfa-21478	71	13	of	of	ADP
cjfa-21478	71	14	study	study	NOUN
cjfa-21478	71	15	,	,	PUNCT
cjfa-21478	71	16	the	the	DET
cjfa-21478	71	17	results	result	NOUN
cjfa-21478	71	18	of	of	ADP
cjfa-21478	71	19	his	his	PRON
cjfa-21478	71	20	log	log	NOUN
cjfa-21478	71	21	-	-	PUNCT
cjfa-21478	71	22	linear	linear	NOUN
cjfa-21478	71	23	regression	regression	NOUN
cjfa-21478	71	24	reveal	reveal	VERB
cjfa-21478	71	25	a	a	DET
cjfa-21478	71	26	positive	positive	ADJ
cjfa-21478	71	27	relationship	relationship	NOUN
cjfa-21478	71	28	between	between	ADP
cjfa-21478	71	29	taxes	taxis	NOUN
cjfa-21478	71	30	and	and	CCONJ
cjfa-21478	71	31	inflation	inflation	NOUN
cjfa-21478	71	32	rate	rate	NOUN
cjfa-21478	71	33	,	,	PUNCT
cjfa-21478	71	34	an	an	DET
cjfa-21478	71	35	evolution	evolution	NOUN
cjfa-21478	71	36	of	of	ADP
cjfa-21478	71	37	the	the	DET
cjfa-21478	71	38	effect	effect	NOUN
cjfa-21478	71	39	of	of	ADP
cjfa-21478	71	40	taxation	taxation	NOUN
cjfa-21478	71	41	policy	policy	NOUN
cjfa-21478	71	42	…	…	PUNCT
cjfa-21478	71	43	11	11	NUM
cjfa-21478	71	44	but	but	CCONJ
cjfa-21478	71	45	with	with	ADP
cjfa-21478	71	46	insignificant	insignificant	ADJ
cjfa-21478	71	47	coefficient	coefficient	NOUN
cjfa-21478	71	48	.	.	PUNCT
cjfa-21478	72	1	based	base	VERB
cjfa-21478	72	2	on	on	ADP
cjfa-21478	72	3	this	this	DET
cjfa-21478	72	4	result	result	NOUN
cjfa-21478	72	5	,	,	PUNCT
cjfa-21478	72	6	he	he	PRON
cjfa-21478	72	7	concluded	conclude	VERB
cjfa-21478	72	8	that	that	SCONJ
cjfa-21478	72	9	taxes	taxis	NOUN
cjfa-21478	72	10	fuelled	fuel	VERB
cjfa-21478	72	11	nigeria	nigeria	PROPN
cjfa-21478	72	12	’s	’s	PART
cjfa-21478	72	13	inflation	inflation	NOUN
cjfa-21478	72	14	rather	rather	ADV
cjfa-21478	72	15	that	that	SCONJ
cjfa-21478	72	16	reducing	reduce	VERB
cjfa-21478	72	17	it	it	PRON
cjfa-21478	72	18	.	.	PUNCT
cjfa-21478	73	1	on	on	ADP
cjfa-21478	73	2	the	the	DET
cjfa-21478	73	3	unemployment	unemployment	NOUN
cjfa-21478	73	4	rate	rate	NOUN
cjfa-21478	73	5	,	,	PUNCT
cjfa-21478	73	6	his	his	PRON
cjfa-21478	73	7	findings	finding	NOUN
cjfa-21478	73	8	reveal	reveal	VERB
cjfa-21478	73	9	that	that	SCONJ
cjfa-21478	73	10	different	different	ADJ
cjfa-21478	73	11	taxes	taxis	NOUN
cjfa-21478	73	12	affect	affect	VERB
cjfa-21478	73	13	nigeria	nigeria	PROPN
cjfa-21478	73	14	’s	’s	PART
cjfa-21478	73	15	unemployment	unemployment	NOUN
cjfa-21478	73	16	for	for	ADP
cjfa-21478	73	17	the	the	DET
cjfa-21478	73	18	different	different	ADJ
cjfa-21478	73	19	period	period	NOUN
cjfa-21478	73	20	between	between	ADP
cjfa-21478	73	21	1981–1996	1981–1996	NUM
cjfa-21478	73	22	.	.	PUNCT
cjfa-21478	74	1	he	he	PRON
cjfa-21478	74	2	concluded	conclude	VERB
cjfa-21478	74	3	that	that	SCONJ
cjfa-21478	74	4	taxes	taxis	NOUN
cjfa-21478	74	5	vary	vary	VERB
cjfa-21478	74	6	negatively	negatively	ADV
cjfa-21478	74	7	with	with	ADP
cjfa-21478	74	8	unemployment	unemployment	NOUN
cjfa-21478	74	9	,	,	PUNCT
cjfa-21478	74	10	and	and	CCONJ
cjfa-21478	74	11	with	with	ADP
cjfa-21478	74	12	the	the	DET
cjfa-21478	74	13	coefficient	coefficient	NOUN
cjfa-21478	74	14	of	of	ADP
cjfa-21478	74	15	unemployment	unemployment	NOUN
cjfa-21478	74	16	being	be	AUX
cjfa-21478	74	17	insignificant	insignificant	ADJ
cjfa-21478	74	18	.	.	PUNCT
cjfa-21478	75	1	however	however	ADV
cjfa-21478	75	2	,	,	PUNCT
cjfa-21478	75	3	the	the	DET
cjfa-21478	75	4	scope	scope	NOUN
cjfa-21478	75	5	of	of	ADP
cjfa-21478	75	6	this	this	DET
cjfa-21478	75	7	study	study	NOUN
cjfa-21478	75	8	is	be	AUX
cjfa-21478	75	9	from	from	ADP
cjfa-21478	75	10	1981	1981	NUM
cjfa-21478	75	11	to	to	ADP
cjfa-21478	75	12	1996	1996	NUM
cjfa-21478	75	13	but	but	CCONJ
cjfa-21478	75	14	it	it	PRON
cjfa-21478	75	15	was	be	AUX
cjfa-21478	75	16	not	not	PART
cjfa-21478	75	17	extended	extend	VERB
cjfa-21478	75	18	to	to	ADP
cjfa-21478	75	19	2017	2017	NUM
cjfa-21478	75	20	.	.	PUNCT
cjfa-21478	76	1	atan	atan	PROPN
cjfa-21478	76	2	(	(	PUNCT
cjfa-21478	76	3	2013	2013	NUM
cjfa-21478	76	4	)	)	PUNCT
cjfa-21478	76	5	examined	examine	VERB
cjfa-21478	76	6	the	the	DET
cjfa-21478	76	7	attempts	attempt	NOUN
cjfa-21478	76	8	by	by	ADP
cjfa-21478	76	9	successive	successive	ADJ
cjfa-21478	76	10	nigerian	nigerian	ADJ
cjfa-21478	76	11	governments	government	NOUN
cjfa-21478	76	12	to	to	PART
cjfa-21478	76	13	use	use	VERB
cjfa-21478	76	14	taxation	taxation	NOUN
cjfa-21478	76	15	to	to	PART
cjfa-21478	76	16	influence	influence	VERB
cjfa-21478	76	17	macroeconomic	macroeconomic	ADJ
cjfa-21478	76	18	aggregates	aggregate	NOUN
cjfa-21478	76	19	,	,	PUNCT
cjfa-21478	76	20	especially	especially	ADV
cjfa-21478	76	21	inflation	inflation	NOUN
cjfa-21478	76	22	and	and	CCONJ
cjfa-21478	76	23	unemployment	unemployment	NOUN
cjfa-21478	76	24	,	,	PUNCT
cjfa-21478	76	25	and	and	CCONJ
cjfa-21478	76	26	covers	cover	VERB
cjfa-21478	76	27	the	the	DET
cjfa-21478	76	28	period	period	NOUN
cjfa-21478	76	29	1970	1970	NUM
cjfa-21478	76	30	to	to	ADP
cjfa-21478	76	31	2008	2008	NUM
cjfa-21478	76	32	.	.	PUNCT
cjfa-21478	77	1	it	it	PRON
cjfa-21478	77	2	is	be	AUX
cjfa-21478	77	3	largely	largely	ADV
cjfa-21478	77	4	a	a	DET
cjfa-21478	77	5	secondary	secondary	ADJ
cjfa-21478	77	6	data	data	NOUN
cjfa-21478	77	7	study	study	NOUN
cjfa-21478	77	8	,	,	PUNCT
cjfa-21478	77	9	focusing	focus	VERB
cjfa-21478	77	10	on	on	ADP
cjfa-21478	77	11	the	the	DET
cjfa-21478	77	12	extent	extent	NOUN
cjfa-21478	77	13	to	to	PART
cjfa-21478	77	14	which	which	PRON
cjfa-21478	77	15	these	these	DET
cjfa-21478	77	16	variables	variable	NOUN
cjfa-21478	77	17	responded	respond	VERB
cjfa-21478	77	18	to	to	ADP
cjfa-21478	77	19	changes	change	NOUN
cjfa-21478	77	20	in	in	ADP
cjfa-21478	77	21	government	government	NOUN
cjfa-21478	77	22	’s	’s	PART
cjfa-21478	77	23	tax	tax	NOUN
cjfa-21478	77	24	measures	measure	NOUN
cjfa-21478	77	25	.	.	PUNCT
cjfa-21478	78	1	data	datum	NOUN
cjfa-21478	78	2	on	on	ADP
cjfa-21478	78	3	these	these	DET
cjfa-21478	78	4	variables	variable	NOUN
cjfa-21478	78	5	for	for	ADP
cjfa-21478	78	6	the	the	DET
cjfa-21478	78	7	thirty	thirty	NUM
cjfa-21478	78	8	-	-	PUNCT
cjfa-21478	78	9	nine	nine	NUM
cjfa-21478	78	10	year	year	NOUN
cjfa-21478	78	11	period	period	NOUN
cjfa-21478	78	12	were	be	AUX
cjfa-21478	78	13	analysed	analyse	VERB
cjfa-21478	78	14	using	use	VERB
cjfa-21478	78	15	both	both	CCONJ
cjfa-21478	78	16	descriptive	descriptive	ADJ
cjfa-21478	78	17	and	and	CCONJ
cjfa-21478	78	18	inferential	inferential	ADJ
cjfa-21478	78	19	statistical	statistical	ADJ
cjfa-21478	78	20	techniques	technique	NOUN
cjfa-21478	78	21	.	.	PUNCT
cjfa-21478	79	1	the	the	DET
cjfa-21478	79	2	ordinary	ordinary	ADJ
cjfa-21478	79	3	least	least	ADJ
cjfa-21478	79	4	square	square	ADJ
cjfa-21478	79	5	(	(	PUNCT
cjfa-21478	79	6	ols	ol	NOUN
cjfa-21478	79	7	)	)	PUNCT
cjfa-21478	79	8	method	method	NOUN
cjfa-21478	79	9	was	be	AUX
cjfa-21478	79	10	used	use	VERB
cjfa-21478	79	11	for	for	ADP
cjfa-21478	79	12	the	the	DET
cjfa-21478	79	13	estimations	estimation	NOUN
cjfa-21478	79	14	.	.	PUNCT
cjfa-21478	80	1	the	the	DET
cjfa-21478	80	2	analysis	analysis	NOUN
cjfa-21478	80	3	shows	show	VERB
cjfa-21478	80	4	that	that	SCONJ
cjfa-21478	80	5	the	the	DET
cjfa-21478	80	6	historical	historical	ADJ
cjfa-21478	80	7	trends	trend	NOUN
cjfa-21478	80	8	in	in	ADP
cjfa-21478	80	9	inflation	inflation	NOUN
cjfa-21478	80	10	and	and	CCONJ
cjfa-21478	80	11	unemployment	unemployment	NOUN
cjfa-21478	80	12	showed	show	VERB
cjfa-21478	80	13	no	no	DET
cjfa-21478	80	14	significant	significant	ADJ
cjfa-21478	80	15	response	response	NOUN
cjfa-21478	80	16	to	to	ADP
cjfa-21478	80	17	tax	tax	NOUN
cjfa-21478	80	18	policy	policy	NOUN
cjfa-21478	80	19	between	between	ADP
cjfa-21478	80	20	the	the	DET
cjfa-21478	80	21	period	period	NOUN
cjfa-21478	80	22	1970	1970	NUM
cjfa-21478	80	23	and	and	CCONJ
cjfa-21478	80	24	2008	2008	NUM
cjfa-21478	80	25	.	.	PUNCT
cjfa-21478	81	1	periods	period	NOUN
cjfa-21478	81	2	of	of	ADP
cjfa-21478	81	3	lower	low	ADJ
cjfa-21478	81	4	taxes	taxis	NOUN
cjfa-21478	81	5	recorded	record	VERB
cjfa-21478	81	6	lower	low	ADJ
cjfa-21478	81	7	inflation	inflation	NOUN
cjfa-21478	81	8	rate	rate	NOUN
cjfa-21478	81	9	in	in	ADP
cjfa-21478	81	10	some	some	DET
cjfa-21478	81	11	years	year	NOUN
cjfa-21478	81	12	and	and	CCONJ
cjfa-21478	81	13	higher	high	ADJ
cjfa-21478	81	14	inflation	inflation	NOUN
cjfa-21478	81	15	rates	rate	NOUN
cjfa-21478	81	16	in	in	ADP
cjfa-21478	81	17	some	some	DET
cjfa-21478	81	18	years	year	NOUN
cjfa-21478	81	19	.	.	PUNCT
cjfa-21478	82	1	unemployment	unemployment	NOUN
cjfa-21478	82	2	rates	rate	NOUN
cjfa-21478	82	3	increased	increase	VERB
cjfa-21478	82	4	steadily	steadily	ADV
cjfa-21478	82	5	in	in	ADP
cjfa-21478	82	6	some	some	DET
cjfa-21478	82	7	years	year	NOUN
cjfa-21478	82	8	whether	whether	SCONJ
cjfa-21478	82	9	taxes	taxis	NOUN
cjfa-21478	82	10	were	be	AUX
cjfa-21478	82	11	raised	raise	VERB
cjfa-21478	82	12	or	or	CCONJ
cjfa-21478	82	13	lowered	lower	VERB
cjfa-21478	82	14	.	.	PUNCT
cjfa-21478	83	1	government	government	NOUN
cjfa-21478	83	2	in	in	ADP
cjfa-21478	83	3	some	some	DET
cjfa-21478	83	4	years	year	NOUN
cjfa-21478	83	5	lowered	lower	VERB
cjfa-21478	83	6	taxes	taxis	NOUN
cjfa-21478	83	7	amidst	amidst	ADP
cjfa-21478	83	8	high	high	ADJ
cjfa-21478	83	9	inflation	inflation	NOUN
cjfa-21478	83	10	rates	rate	NOUN
cjfa-21478	83	11	in	in	ADP
cjfa-21478	83	12	the	the	DET
cjfa-21478	83	13	economy	economy	NOUN
cjfa-21478	83	14	.	.	PUNCT
cjfa-21478	84	1	taxes	taxis	NOUN
cjfa-21478	84	2	have	have	VERB
cjfa-21478	84	3	a	a	DET
cjfa-21478	84	4	negative	negative	ADJ
cjfa-21478	84	5	effect	effect	NOUN
cjfa-21478	84	6	on	on	ADP
cjfa-21478	84	7	the	the	DET
cjfa-21478	84	8	inflation	inflation	NOUN
cjfa-21478	84	9	rate	rate	NOUN
cjfa-21478	84	10	in	in	ADP
cjfa-21478	84	11	line	line	NOUN
cjfa-21478	84	12	with	with	ADP
cjfa-21478	84	13	the	the	DET
cjfa-21478	84	14	theory	theory	NOUN
cjfa-21478	84	15	,	,	PUNCT
cjfa-21478	84	16	but	but	CCONJ
cjfa-21478	84	17	with	with	ADP
cjfa-21478	84	18	insignificant	insignificant	ADJ
cjfa-21478	84	19	coefficient	coefficient	NOUN
cjfa-21478	84	20	.	.	PUNCT
cjfa-21478	85	1	in	in	ADP
cjfa-21478	85	2	the	the	DET
cjfa-21478	85	3	case	case	NOUN
cjfa-21478	85	4	of	of	ADP
cjfa-21478	85	5	unemployment	unemployment	NOUN
cjfa-21478	85	6	rate	rate	NOUN
cjfa-21478	85	7	,	,	PUNCT
cjfa-21478	85	8	the	the	DET
cjfa-21478	85	9	regression	regression	NOUN
cjfa-21478	85	10	results	result	NOUN
cjfa-21478	85	11	show	show	VERB
cjfa-21478	85	12	a	a	DET
cjfa-21478	85	13	negative	negative	ADJ
cjfa-21478	85	14	relationship	relationship	NOUN
cjfa-21478	85	15	between	between	ADP
cjfa-21478	85	16	tax	tax	NOUN
cjfa-21478	85	17	policy	policy	NOUN
cjfa-21478	85	18	and	and	CCONJ
cjfa-21478	85	19	unemployment	unemployment	NOUN
cjfa-21478	85	20	,	,	PUNCT
cjfa-21478	85	21	but	but	CCONJ
cjfa-21478	85	22	with	with	ADP
cjfa-21478	85	23	insignificant	insignificant	ADJ
cjfa-21478	85	24	coefficient	coefficient	NOUN
cjfa-21478	85	25	,	,	PUNCT
cjfa-21478	85	26	which	which	PRON
cjfa-21478	85	27	is	be	AUX
cjfa-21478	85	28	contrary	contrary	ADJ
cjfa-21478	85	29	to	to	ADP
cjfa-21478	85	30	the	the	DET
cjfa-21478	85	31	theory	theory	NOUN
cjfa-21478	85	32	.	.	PUNCT
cjfa-21478	86	1	the	the	DET
cjfa-21478	86	2	analysis	analysis	NOUN
cjfa-21478	86	3	shows	show	VERB
cjfa-21478	86	4	that	that	SCONJ
cjfa-21478	86	5	tax	tax	NOUN
cjfa-21478	86	6	policy	policy	NOUN
cjfa-21478	86	7	was	be	AUX
cjfa-21478	86	8	not	not	PART
cjfa-21478	86	9	effective	effective	ADJ
cjfa-21478	86	10	in	in	ADP
cjfa-21478	86	11	controlling	control	VERB
cjfa-21478	86	12	inflation	inflation	NOUN
cjfa-21478	86	13	,	,	PUNCT
cjfa-21478	86	14	and	and	CCONJ
cjfa-21478	86	15	tackling	tackle	VERB
cjfa-21478	86	16	unemployment	unemployment	NOUN
cjfa-21478	86	17	problems	problem	NOUN
cjfa-21478	86	18	in	in	ADP
cjfa-21478	86	19	the	the	DET
cjfa-21478	86	20	economy	economy	NOUN
cjfa-21478	86	21	during	during	ADP
cjfa-21478	86	22	the	the	DET
cjfa-21478	86	23	period	period	NOUN
cjfa-21478	86	24	of	of	ADP
cjfa-21478	86	25	study	study	NOUN
cjfa-21478	86	26	largely	largely	ADV
cjfa-21478	86	27	because	because	SCONJ
cjfa-21478	86	28	of	of	ADP
cjfa-21478	86	29	inconsistency	inconsistency	NOUN
cjfa-21478	86	30	in	in	ADP
cjfa-21478	86	31	the	the	DET
cjfa-21478	86	32	use	use	NOUN
cjfa-21478	86	33	of	of	ADP
cjfa-21478	86	34	tax	tax	NOUN
cjfa-21478	86	35	measures	measure	NOUN
cjfa-21478	86	36	.	.	PUNCT
cjfa-21478	87	1	it	it	PRON
cjfa-21478	87	2	is	be	AUX
cjfa-21478	87	3	recommended	recommend	VERB
cjfa-21478	87	4	that	that	SCONJ
cjfa-21478	87	5	government	government	NOUN
cjfa-21478	87	6	apply	apply	VERB
cjfa-21478	87	7	tax	tax	NOUN
cjfa-21478	87	8	measures	measure	NOUN
cjfa-21478	87	9	much	much	ADV
cjfa-21478	87	10	more	more	ADV
cjfa-21478	87	11	carefully	carefully	ADV
cjfa-21478	87	12	than	than	SCONJ
cjfa-21478	87	13	was	be	AUX
cjfa-21478	87	14	observed	observe	VERB
cjfa-21478	87	15	over	over	ADP
cjfa-21478	87	16	the	the	DET
cjfa-21478	87	17	period	period	NOUN
cjfa-21478	87	18	studied	study	VERB
cjfa-21478	87	19	.	.	PUNCT
cjfa-21478	88	1	however	however	ADV
cjfa-21478	88	2	,	,	PUNCT
cjfa-21478	88	3	this	this	DET
cjfa-21478	88	4	study	study	NOUN
cjfa-21478	88	5	was	be	AUX
cjfa-21478	88	6	confined	confine	VERB
cjfa-21478	88	7	to	to	ADP
cjfa-21478	88	8	2008	2008	NUM
cjfa-21478	88	9	,	,	PUNCT
cjfa-21478	88	10	it	it	PRON
cjfa-21478	88	11	was	be	AUX
cjfa-21478	88	12	not	not	PART
cjfa-21478	88	13	expanded	expand	VERB
cjfa-21478	88	14	to	to	ADP
cjfa-21478	88	15	2017	2017	NUM
cjfa-21478	88	16	.	.	PUNCT
cjfa-21478	89	1	also	also	ADV
cjfa-21478	89	2	,	,	PUNCT
cjfa-21478	89	3	the	the	DET
cjfa-21478	89	4	study	study	NOUN
cjfa-21478	89	5	employed	employ	VERB
cjfa-21478	89	6	only	only	ADV
cjfa-21478	89	7	ordinary	ordinary	ADJ
cjfa-21478	89	8	least	least	ADJ
cjfa-21478	89	9	square	square	ADJ
cjfa-21478	89	10	(	(	PUNCT
cjfa-21478	89	11	ols	ol	NOUN
cjfa-21478	89	12	)	)	PUNCT
cjfa-21478	89	13	method	method	NOUN
cjfa-21478	89	14	for	for	ADP
cjfa-21478	89	15	the	the	DET
cjfa-21478	89	16	estimations	estimation	NOUN
cjfa-21478	89	17	.	.	PUNCT
cjfa-21478	90	1	perhaps	perhaps	ADV
cjfa-21478	90	2	,	,	PUNCT
cjfa-21478	90	3	the	the	DET
cjfa-21478	90	4	results	result	NOUN
cjfa-21478	90	5	was	be	AUX
cjfa-21478	90	6	spurious	spurious	ADJ
cjfa-21478	90	7	because	because	SCONJ
cjfa-21478	90	8	of	of	ADP
cjfa-21478	90	9	the	the	DET
cjfa-21478	90	10	failure	failure	NOUN
cjfa-21478	90	11	to	to	PART
cjfa-21478	90	12	carry	carry	VERB
cjfa-21478	90	13	out	out	ADP
cjfa-21478	90	14	further	further	ADJ
cjfa-21478	90	15	tests	test	NOUN
cjfa-21478	90	16	.	.	PUNCT
cjfa-21478	91	1	olaoye	olaoye	ADJ
cjfa-21478	91	2	(	(	PUNCT
cjfa-21478	91	3	2016	2016	NUM
cjfa-21478	91	4	)	)	PUNCT
cjfa-21478	91	5	examined	examine	VERB
cjfa-21478	91	6	the	the	DET
cjfa-21478	91	7	determinants	determinant	NOUN
cjfa-21478	91	8	of	of	ADP
cjfa-21478	91	9	vat	vat	NOUN
cjfa-21478	91	10	,	,	PUNCT
cjfa-21478	91	11	interest	interest	NOUN
cjfa-21478	91	12	rate	rate	NOUN
cjfa-21478	91	13	,	,	PUNCT
cjfa-21478	91	14	inflation	inflation	NOUN
cjfa-21478	91	15	and	and	CCONJ
cjfa-21478	91	16	influence	influence	NOUN
cjfa-21478	91	17	on	on	ADP
cjfa-21478	91	18	revenue	revenue	NOUN
cjfa-21478	91	19	generation	generation	NOUN
cjfa-21478	91	20	in	in	ADP
cjfa-21478	91	21	nigeria	nigeria	PROPN
cjfa-21478	91	22	.	.	PUNCT
cjfa-21478	92	1	secondary	secondary	ADJ
cjfa-21478	92	2	data	datum	NOUN
cjfa-21478	92	3	were	be	AUX
cjfa-21478	92	4	gathered	gather	VERB
cjfa-21478	92	5	from	from	ADP
cjfa-21478	92	6	cbn	cbn	PROPN
cjfa-21478	92	7	statistics	statistics	PROPN
cjfa-21478	92	8	bulletins	bulletin	VERB
cjfa-21478	92	9	that	that	DET
cjfa-21478	92	10	cutacross	cutacross	VERB
cjfa-21478	92	11	1990	1990	NUM
cjfa-21478	92	12	and	and	CCONJ
cjfa-21478	92	13	2012	2012	NUM
cjfa-21478	92	14	.	.	PUNCT
cjfa-21478	93	1	this	this	DET
cjfa-21478	93	2	period	period	NOUN
cjfa-21478	93	3	was	be	AUX
cjfa-21478	93	4	selected	select	VERB
cjfa-21478	93	5	in	in	ADP
cjfa-21478	93	6	order	order	NOUN
cjfa-21478	93	7	to	to	PART
cjfa-21478	93	8	capture	capture	VERB
cjfa-21478	93	9	the	the	DET
cjfa-21478	93	10	inflation	inflation	NOUN
cjfa-21478	93	11	,	,	PUNCT
cjfa-21478	93	12	interest	interest	NOUN
cjfa-21478	93	13	rate	rate	NOUN
cjfa-21478	93	14	,	,	PUNCT
cjfa-21478	93	15	prior	prior	ADV
cjfa-21478	93	16	,	,	PUNCT
cjfa-21478	93	17	during	during	ADP
cjfa-21478	93	18	and	and	CCONJ
cjfa-21478	93	19	post	post	VERB
cjfa-21478	93	20	implementation	implementation	NOUN
cjfa-21478	93	21	of	of	ADP
cjfa-21478	93	22	vat	vat	NOUN
cjfa-21478	93	23	.	.	PUNCT
cjfa-21478	94	1	data	datum	NOUN
cjfa-21478	94	2	were	be	AUX
cjfa-21478	94	3	analyzed	analyze	VERB
cjfa-21478	94	4	with	with	ADP
cjfa-21478	94	5	the	the	DET
cjfa-21478	94	6	use	use	NOUN
cjfa-21478	94	7	of	of	ADP
cjfa-21478	94	8	descriptive	descriptive	ADJ
cjfa-21478	94	9	analysis	analysis	NOUN
cjfa-21478	94	10	and	and	CCONJ
cjfa-21478	94	11	johansen	johansen	PROPN
cjfa-21478	94	12	co	co	PROPN
cjfa-21478	94	13	-	-	NOUN
cjfa-21478	94	14	integration	integration	NOUN
cjfa-21478	94	15	test	test	NOUN
cjfa-21478	94	16	.	.	PUNCT
cjfa-21478	95	1	the	the	DET
cjfa-21478	95	2	descriptive	descriptive	ADJ
cjfa-21478	95	3	statistics	statistic	NOUN
cjfa-21478	95	4	gave	give	VERB
cjfa-21478	95	5	a	a	DET
cjfa-21478	95	6	clear	clear	ADJ
cjfa-21478	95	7	picture	picture	NOUN
cjfa-21478	95	8	tajudeen	tajudeen	NOUN
cjfa-21478	95	9	adejare	adejare	NOUN
cjfa-21478	95	10	adegbite12	adegbite12	NOUN
cjfa-21478	95	11	of	of	ADP
cjfa-21478	95	12	the	the	DET
cjfa-21478	95	13	distribution	distribution	NOUN
cjfa-21478	95	14	and	and	CCONJ
cjfa-21478	95	15	range	range	NOUN
cjfa-21478	95	16	of	of	ADP
cjfa-21478	95	17	all	all	DET
cjfa-21478	95	18	the	the	DET
cjfa-21478	95	19	series	series	NOUN
cjfa-21478	95	20	,	,	PUNCT
cjfa-21478	95	21	there	there	PRON
cjfa-21478	95	22	exist	exist	VERB
cjfa-21478	95	23	no	no	DET
cjfa-21478	95	24	significant	significant	ADJ
cjfa-21478	95	25	relationship	relationship	NOUN
cjfa-21478	95	26	between	between	ADP
cjfa-21478	95	27	vat	vat	NOUN
cjfa-21478	95	28	and	and	CCONJ
cjfa-21478	95	29	int	int	NOUN
cjfa-21478	95	30	.	.	PUNCT
cjfa-21478	96	1	however	however	ADV
cjfa-21478	96	2	,	,	PUNCT
cjfa-21478	96	3	there	there	PRON
cjfa-21478	96	4	is	be	VERB
cjfa-21478	96	5	significant	significant	ADJ
cjfa-21478	96	6	positive	positive	ADJ
cjfa-21478	96	7	relationship	relationship	NOUN
cjfa-21478	96	8	between	between	ADP
cjfa-21478	96	9	vat	vat	NOUN
cjfa-21478	96	10	&	&	CCONJ
cjfa-21478	96	11	inf	inf	PROPN
cjfa-21478	96	12	both	both	CCONJ
cjfa-21478	96	13	on	on	ADP
cjfa-21478	96	14	the	the	DET
cjfa-21478	96	15	short	short	ADJ
cjfa-21478	96	16	and	and	CCONJ
cjfa-21478	96	17	long	long	ADJ
cjfa-21478	96	18	run	run	NOUN
cjfa-21478	96	19	,	,	PUNCT
cjfa-21478	96	20	while	while	SCONJ
cjfa-21478	96	21	interest	interest	NOUN
cjfa-21478	96	22	rate	rate	NOUN
cjfa-21478	96	23	exert	exert	VERB
cjfa-21478	96	24	negative	negative	ADJ
cjfa-21478	96	25	influence	influence	NOUN
cjfa-21478	96	26	on	on	ADP
cjfa-21478	96	27	inflation	inflation	NOUN
cjfa-21478	96	28	both	both	CCONJ
cjfa-21478	96	29	on	on	ADP
cjfa-21478	96	30	the	the	DET
cjfa-21478	96	31	short	short	ADJ
cjfa-21478	96	32	and	and	CCONJ
cjfa-21478	96	33	long	long	ADJ
cjfa-21478	96	34	run	run	NOUN
cjfa-21478	96	35	.	.	PUNCT
cjfa-21478	97	1	there	there	PRON
cjfa-21478	97	2	is	be	VERB
cjfa-21478	97	3	strong	strong	ADJ
cjfa-21478	97	4	and	and	CCONJ
cjfa-21478	97	5	positive	positive	ADJ
cjfa-21478	97	6	relationship	relationship	NOUN
cjfa-21478	97	7	between	between	ADP
cjfa-21478	97	8	vat	vat	NOUN
cjfa-21478	97	9	and	and	CCONJ
cjfa-21478	97	10	revenue	revenue	NOUN
cjfa-21478	97	11	generation	generation	NOUN
cjfa-21478	97	12	in	in	ADP
cjfa-21478	97	13	nigeria	nigeria	PROPN
cjfa-21478	97	14	.	.	PUNCT
cjfa-21478	98	1	it	it	PRON
cjfa-21478	98	2	was	be	AUX
cjfa-21478	98	3	recommended	recommend	VERB
cjfa-21478	98	4	that	that	SCONJ
cjfa-21478	98	5	government	government	NOUN
cjfa-21478	98	6	should	should	AUX
cjfa-21478	98	7	provide	provide	VERB
cjfa-21478	98	8	effective	effective	ADJ
cjfa-21478	98	9	anti	anti	ADJ
cjfa-21478	98	10	-	-	ADJ
cjfa-21478	98	11	inflationary	inflationary	ADJ
cjfa-21478	98	12	policy	policy	NOUN
cjfa-21478	98	13	to	to	PART
cjfa-21478	98	14	cushion	cushion	VERB
cjfa-21478	98	15	the	the	DET
cjfa-21478	98	16	inflationary	inflationary	ADJ
cjfa-21478	98	17	tendencies	tendency	NOUN
cjfa-21478	98	18	of	of	ADP
cjfa-21478	98	19	value	value	NOUN
cjfa-21478	98	20	added	add	VERB
cjfa-21478	98	21	tax	tax	NOUN
cjfa-21478	98	22	in	in	ADP
cjfa-21478	98	23	the	the	DET
cjfa-21478	98	24	country	country	NOUN
cjfa-21478	98	25	and	and	CCONJ
cjfa-21478	98	26	regulate	regulate	VERB
cjfa-21478	98	27	the	the	DET
cjfa-21478	98	28	rise	rise	NOUN
cjfa-21478	98	29	in	in	ADP
cjfa-21478	98	30	the	the	DET
cjfa-21478	98	31	level	level	NOUN
cjfa-21478	98	32	of	of	ADP
cjfa-21478	98	33	interest	interest	NOUN
cjfa-21478	98	34	rate	rate	NOUN
cjfa-21478	98	35	in	in	ADP
cjfa-21478	98	36	order	order	NOUN
cjfa-21478	98	37	not	not	PART
cjfa-21478	98	38	provoke	provoke	VERB
cjfa-21478	98	39	price	price	NOUN
cjfa-21478	98	40	instability	instability	NOUN
cjfa-21478	98	41	and	and	CCONJ
cjfa-21478	98	42	at	at	ADP
cjfa-21478	98	43	the	the	DET
cjfa-21478	98	44	same	same	ADJ
cjfa-21478	98	45	time	time	NOUN
cjfa-21478	98	46	maintain	maintain	VERB
cjfa-21478	98	47	the	the	DET
cjfa-21478	98	48	current	current	ADJ
cjfa-21478	98	49	level	level	NOUN
cjfa-21478	98	50	of	of	ADP
cjfa-21478	98	51	improvement	improvement	NOUN
cjfa-21478	98	52	in	in	ADP
cjfa-21478	98	53	the	the	DET
cjfa-21478	98	54	revenue	revenue	NOUN
cjfa-21478	98	55	generation	generation	NOUN
cjfa-21478	98	56	in	in	ADP
cjfa-21478	98	57	the	the	DET
cjfa-21478	98	58	country	country	NOUN
cjfa-21478	98	59	.	.	PUNCT
cjfa-21478	99	1	this	this	DET
cjfa-21478	99	2	study	study	NOUN
cjfa-21478	99	3	used	use	VERB
cjfa-21478	99	4	only	only	ADV
cjfa-21478	99	5	a	a	DET
cjfa-21478	99	6	single	single	ADJ
cjfa-21478	99	7	component	component	NOUN
cjfa-21478	99	8	of	of	ADP
cjfa-21478	99	9	taxation	taxation	NOUN
cjfa-21478	99	10	(	(	PUNCT
cjfa-21478	99	11	vat	vat	NOUN
cjfa-21478	99	12	)	)	PUNCT
cjfa-21478	99	13	to	to	PART
cjfa-21478	99	14	generalize	generalize	VERB
cjfa-21478	99	15	the	the	DET
cjfa-21478	99	16	effect	effect	NOUN
cjfa-21478	99	17	of	of	ADP
cjfa-21478	99	18	taxation	taxation	NOUN
cjfa-21478	99	19	on	on	ADP
cjfa-21478	99	20	inflation	inflation	NOUN
cjfa-21478	99	21	rate	rate	NOUN
cjfa-21478	99	22	with	with	ADP
cjfa-21478	99	23	restricted	restricted	ADJ
cjfa-21478	99	24	scope	scope	NOUN
cjfa-21478	99	25	of	of	ADP
cjfa-21478	99	26	2012	2012	NUM
cjfa-21478	99	27	.	.	PUNCT
cjfa-21478	100	1	akhor	akhor	PROPN
cjfa-21478	100	2	,	,	PUNCT
cjfa-21478	100	3	atu	atu	PROPN
cjfa-21478	100	4	and	and	CCONJ
cjfa-21478	100	5	ekundayo	ekundayo	PROPN
cjfa-21478	100	6	(	(	PUNCT
cjfa-21478	100	7	2016	2016	NUM
cjfa-21478	100	8	)	)	PUNCT
cjfa-21478	100	9	examined	examine	VERB
cjfa-21478	100	10	the	the	DET
cjfa-21478	100	11	impact	impact	NOUN
cjfa-21478	100	12	of	of	ADP
cjfa-21478	100	13	indirect	indirect	ADJ
cjfa-21478	100	14	tax	tax	NOUN
cjfa-21478	100	15	revenue	revenue	NOUN
cjfa-21478	100	16	on	on	ADP
cjfa-21478	100	17	economic	economic	ADJ
cjfa-21478	100	18	growth	growth	NOUN
cjfa-21478	100	19	in	in	ADP
cjfa-21478	100	20	nigeria	nigeria	PROPN
cjfa-21478	100	21	.	.	PUNCT
cjfa-21478	101	1	the	the	DET
cjfa-21478	101	2	study	study	NOUN
cjfa-21478	101	3	used	use	VERB
cjfa-21478	101	4	value	value	NOUN
cjfa-21478	101	5	added	add	VERB
cjfa-21478	101	6	tax	tax	NOUN
cjfa-21478	101	7	revenue	revenue	NOUN
cjfa-21478	101	8	and	and	CCONJ
cjfa-21478	101	9	custom	custom	NOUN
cjfa-21478	101	10	and	and	CCONJ
cjfa-21478	101	11	excise	excise	NOUN
cjfa-21478	101	12	duty	duty	NOUN
cjfa-21478	101	13	revenue	revenue	NOUN
cjfa-21478	101	14	as	as	ADP
cjfa-21478	101	15	independent	independent	ADJ
cjfa-21478	101	16	variables	variable	NOUN
cjfa-21478	101	17	and	and	CCONJ
cjfa-21478	101	18	economic	economic	ADJ
cjfa-21478	101	19	growth	growth	NOUN
cjfa-21478	101	20	was	be	AUX
cjfa-21478	101	21	proxy	proxy	ADJ
cjfa-21478	101	22	with	with	ADP
cjfa-21478	101	23	real	real	ADJ
cjfa-21478	101	24	gross	gross	ADJ
cjfa-21478	101	25	domestic	domestic	ADJ
cjfa-21478	101	26	product	product	NOUN
cjfa-21478	101	27	as	as	ADP
cjfa-21478	101	28	the	the	DET
cjfa-21478	101	29	dependent	dependent	ADJ
cjfa-21478	101	30	variable	variable	NOUN
cjfa-21478	101	31	.	.	PUNCT
cjfa-21478	102	1	the	the	DET
cjfa-21478	102	2	study	study	NOUN
cjfa-21478	102	3	employ	employ	VERB
cjfa-21478	102	4	secondary	secondary	ADJ
cjfa-21478	102	5	data	datum	NOUN
cjfa-21478	102	6	collected	collect	VERB
cjfa-21478	102	7	from	from	ADP
cjfa-21478	102	8	central	central	ADJ
cjfa-21478	102	9	bank	bank	PROPN
cjfa-21478	102	10	of	of	ADP
cjfa-21478	102	11	nigeria	nigeria	PROPN
cjfa-21478	102	12	statistical	statistical	ADJ
cjfa-21478	102	13	bulletin	bulletin	NOUN
cjfa-21478	102	14	for	for	ADP
cjfa-21478	102	15	the	the	DET
cjfa-21478	102	16	period	period	NOUN
cjfa-21478	102	17	covering	cover	VERB
cjfa-21478	102	18	1993	1993	NUM
cjfa-21478	102	19	to	to	ADP
cjfa-21478	102	20	2013	2013	NUM
cjfa-21478	102	21	for	for	ADP
cjfa-21478	102	22	the	the	DET
cjfa-21478	102	23	empirical	empirical	ADJ
cjfa-21478	102	24	analysis	analysis	NOUN
cjfa-21478	102	25	using	use	VERB
cjfa-21478	102	26	the	the	DET
cjfa-21478	102	27	convenient	convenient	ADJ
cjfa-21478	102	28	sampling	sample	VERB
cjfa-21478	102	29	techniques	technique	NOUN
cjfa-21478	102	30	.	.	PUNCT
cjfa-21478	103	1	the	the	DET
cjfa-21478	103	2	data	datum	NOUN
cjfa-21478	103	3	were	be	AUX
cjfa-21478	103	4	analyzed	analyze	VERB
cjfa-21478	103	5	using	use	VERB
cjfa-21478	103	6	descriptive	descriptive	ADJ
cjfa-21478	103	7	statistics	statistic	NOUN
cjfa-21478	103	8	,	,	PUNCT
cjfa-21478	103	9	correlation	correlation	NOUN
cjfa-21478	103	10	,	,	PUNCT
cjfa-21478	103	11	unit	unit	NOUN
cjfa-21478	103	12	root	root	NOUN
cjfa-21478	103	13	test	test	NOUN
cjfa-21478	103	14	,	,	PUNCT
cjfa-21478	103	15	cointegration	cointegration	NOUN
cjfa-21478	103	16	test	test	NOUN
cjfa-21478	103	17	and	and	CCONJ
cjfa-21478	103	18	error	error	NOUN
cjfa-21478	103	19	correction	correction	NOUN
cjfa-21478	103	20	model	model	NOUN
cjfa-21478	103	21	regression	regression	PROPN
cjfa-21478	103	22	.	.	PUNCT
cjfa-21478	104	1	the	the	DET
cjfa-21478	104	2	result	result	NOUN
cjfa-21478	104	3	revealed	reveal	VERB
cjfa-21478	104	4	that	that	SCONJ
cjfa-21478	104	5	value	value	NOUN
cjfa-21478	104	6	added	add	VERB
cjfa-21478	104	7	tax	tax	NOUN
cjfa-21478	104	8	had	have	VERB
cjfa-21478	104	9	a	a	DET
cjfa-21478	104	10	negative	negative	ADJ
cjfa-21478	104	11	and	and	CCONJ
cjfa-21478	104	12	significant	significant	ADJ
cjfa-21478	104	13	impact	impact	NOUN
cjfa-21478	104	14	on	on	ADP
cjfa-21478	104	15	real	real	ADJ
cjfa-21478	104	16	gross	gross	ADJ
cjfa-21478	104	17	domestic	domestic	ADJ
cjfa-21478	104	18	product	product	NOUN
cjfa-21478	104	19	.	.	PUNCT
cjfa-21478	105	1	in	in	ADP
cjfa-21478	105	2	the	the	DET
cjfa-21478	105	3	same	same	ADJ
cjfa-21478	105	4	vein	vein	NOUN
cjfa-21478	105	5	,	,	PUNCT
cjfa-21478	105	6	past	past	ADP
cjfa-21478	105	7	custom	custom	NOUN
cjfa-21478	105	8	and	and	CCONJ
cjfa-21478	105	9	excise	excise	NOUN
cjfa-21478	105	10	duty	duty	NOUN
cjfa-21478	105	11	had	have	VERB
cjfa-21478	105	12	a	a	DET
cjfa-21478	105	13	negative	negative	ADJ
cjfa-21478	105	14	and	and	CCONJ
cjfa-21478	105	15	weakly	weakly	ADJ
cjfa-21478	105	16	significant	significant	ADJ
cjfa-21478	105	17	impact	impact	NOUN
cjfa-21478	105	18	on	on	ADP
cjfa-21478	105	19	real	real	ADJ
cjfa-21478	105	20	gross	gross	ADJ
cjfa-21478	105	21	domestic	domestic	ADJ
cjfa-21478	105	22	product	product	NOUN
cjfa-21478	105	23	.	.	PUNCT
cjfa-21478	106	1	the	the	DET
cjfa-21478	106	2	error	error	NOUN
cjfa-21478	106	3	correction	correction	NOUN
cjfa-21478	106	4	model	model	NOUN
cjfa-21478	106	5	(	(	PUNCT
cjfa-21478	106	6	ecm	ecm	PROPN
cjfa-21478	106	7	(	(	PUNCT
cjfa-21478	106	8	-1	-1	ADJ
cjfa-21478	106	9	)	)	PUNCT
cjfa-21478	106	10	)	)	PUNCT
cjfa-21478	106	11	coefficient	coefficient	NOUN
cjfa-21478	106	12	had	have	VERB
cjfa-21478	106	13	a	a	DET
cjfa-21478	106	14	correct	correct	ADJ
cjfa-21478	106	15	negative	negative	ADJ
cjfa-21478	106	16	and	and	CCONJ
cjfa-21478	106	17	statistically	statistically	ADV
cjfa-21478	106	18	significant	significant	ADJ
cjfa-21478	106	19	sign	sign	NOUN
cjfa-21478	106	20	.	.	PUNCT
cjfa-21478	107	1	this	this	PRON
cjfa-21478	107	2	shows	show	VERB
cjfa-21478	107	3	that	that	SCONJ
cjfa-21478	107	4	shortrun	shortrun	NOUN
cjfa-21478	107	5	deviation	deviation	NOUN
cjfa-21478	107	6	can	can	AUX
cjfa-21478	107	7	be	be	AUX
cjfa-21478	107	8	quickly	quickly	ADV
cjfa-21478	107	9	corrected	correct	VERB
cjfa-21478	107	10	.	.	PUNCT
cjfa-21478	108	1	the	the	DET
cjfa-21478	108	2	durbin	durbin	PROPN
cjfa-21478	108	3	-	-	PUNCT
cjfa-21478	108	4	watson	watson	NOUN
cjfa-21478	108	5	positive	positive	ADJ
cjfa-21478	108	6	value	value	NOUN
cjfa-21478	108	7	indicates	indicate	VERB
cjfa-21478	108	8	the	the	DET
cjfa-21478	108	9	absence	absence	NOUN
cjfa-21478	108	10	of	of	ADP
cjfa-21478	108	11	autocorrelation	autocorrelation	NOUN
cjfa-21478	108	12	in	in	ADP
cjfa-21478	108	13	the	the	DET
cjfa-21478	108	14	model	model	NOUN
cjfa-21478	108	15	.	.	PUNCT
cjfa-21478	109	1	the	the	DET
cjfa-21478	109	2	study	study	NOUN
cjfa-21478	109	3	recommended	recommend	VERB
cjfa-21478	109	4	that	that	SCONJ
cjfa-21478	109	5	tax	tax	NOUN
cjfa-21478	109	6	administrative	administrative	ADJ
cjfa-21478	109	7	loopholes	loophole	NOUN
cjfa-21478	109	8	should	should	AUX
cjfa-21478	109	9	be	be	AUX
cjfa-21478	109	10	plugged	plug	VERB
cjfa-21478	109	11	for	for	ADP
cjfa-21478	109	12	tax	tax	NOUN
cjfa-21478	109	13	revenue	revenue	NOUN
cjfa-21478	109	14	to	to	PART
cjfa-21478	109	15	contribute	contribute	VERB
cjfa-21478	109	16	immensely	immensely	ADV
cjfa-21478	109	17	to	to	ADP
cjfa-21478	109	18	the	the	DET
cjfa-21478	109	19	development	development	NOUN
cjfa-21478	109	20	of	of	ADP
cjfa-21478	109	21	the	the	DET
cjfa-21478	109	22	economy	economy	NOUN
cjfa-21478	109	23	since	since	SCONJ
cjfa-21478	109	24	past	past	ADJ
cjfa-21478	109	25	value	value	NOUN
cjfa-21478	109	26	added	add	VERB
cjfa-21478	109	27	tax	tax	NOUN
cjfa-21478	109	28	and	and	CCONJ
cjfa-21478	109	29	custom	custom	NOUN
cjfa-21478	109	30	and	and	CCONJ
cjfa-21478	109	31	excise	excise	NOUN
cjfa-21478	109	32	duty	duty	NOUN
cjfa-21478	109	33	had	have	VERB
cjfa-21478	109	34	a	a	DET
cjfa-21478	109	35	significant	significant	ADJ
cjfa-21478	109	36	impact	impact	NOUN
cjfa-21478	109	37	on	on	ADP
cjfa-21478	109	38	economic	economic	ADJ
cjfa-21478	109	39	growth	growth	NOUN
cjfa-21478	109	40	.	.	PUNCT
cjfa-21478	110	1	however	however	ADV
cjfa-21478	110	2	,	,	PUNCT
cjfa-21478	110	3	this	this	DET
cjfa-21478	110	4	study	study	NOUN
cjfa-21478	110	5	was	be	AUX
cjfa-21478	110	6	restricted	restrict	VERB
cjfa-21478	110	7	to	to	ADP
cjfa-21478	110	8	the	the	DET
cjfa-21478	110	9	effect	effect	NOUN
cjfa-21478	110	10	of	of	ADP
cjfa-21478	110	11	indirect	indirect	ADJ
cjfa-21478	110	12	taxes	taxis	NOUN
cjfa-21478	110	13	on	on	ADP
cjfa-21478	110	14	revenue	revenue	NOUN
cjfa-21478	110	15	generation	generation	NOUN
cjfa-21478	110	16	but	but	CCONJ
cjfa-21478	110	17	the	the	DET
cjfa-21478	110	18	scope	scope	NOUN
cjfa-21478	110	19	was	be	AUX
cjfa-21478	110	20	not	not	PART
cjfa-21478	110	21	stretched	stretch	VERB
cjfa-21478	110	22	to	to	ADP
cjfa-21478	110	23	inflation	inflation	NOUN
cjfa-21478	110	24	.	.	PUNCT
cjfa-21478	111	1	from	from	ADP
cjfa-21478	111	2	the	the	DET
cjfa-21478	111	3	review	review	NOUN
cjfa-21478	111	4	of	of	ADP
cjfa-21478	111	5	previous	previous	ADJ
cjfa-21478	111	6	works	work	NOUN
cjfa-21478	111	7	,	,	PUNCT
cjfa-21478	111	8	the	the	DET
cjfa-21478	111	9	gaps	gap	NOUN
cjfa-21478	111	10	identified	identify	VERB
cjfa-21478	111	11	are	be	AUX
cjfa-21478	111	12	scope	scope	NOUN
cjfa-21478	111	13	,	,	PUNCT
cjfa-21478	111	14	methodology	methodology	NOUN
cjfa-21478	111	15	and	and	CCONJ
cjfa-21478	111	16	conceptual	conceptual	ADJ
cjfa-21478	111	17	gap	gap	NOUN
cjfa-21478	111	18	.	.	PUNCT
cjfa-21478	112	1	this	this	PRON
cjfa-21478	112	2	is	be	AUX
cjfa-21478	112	3	because	because	SCONJ
cjfa-21478	112	4	all	all	DET
cjfa-21478	112	5	the	the	DET
cjfa-21478	112	6	studies	study	NOUN
cjfa-21478	112	7	seen	see	VERB
cjfa-21478	112	8	and	and	CCONJ
cjfa-21478	112	9	reviewed	review	VERB
cjfa-21478	112	10	are	be	AUX
cjfa-21478	112	11	conducted	conduct	VERB
cjfa-21478	112	12	in	in	ADP
cjfa-21478	112	13	nigeria	nigeria	PROPN
cjfa-21478	112	14	with	with	ADP
cjfa-21478	112	15	different	different	ADJ
cjfa-21478	112	16	scope	scope	NOUN
cjfa-21478	112	17	,	,	PUNCT
cjfa-21478	112	18	methodology	methodology	NOUN
cjfa-21478	112	19	and	and	CCONJ
cjfa-21478	112	20	concepts	concept	NOUN
cjfa-21478	112	21	,	,	PUNCT
cjfa-21478	112	22	and	and	CCONJ
cjfa-21478	112	23	the	the	DET
cjfa-21478	112	24	findings	finding	NOUN
cjfa-21478	112	25	may	may	AUX
cjfa-21478	112	26	not	not	PART
cjfa-21478	112	27	be	be	AUX
cjfa-21478	112	28	generalized	generalize	VERB
cjfa-21478	112	29	in	in	ADP
cjfa-21478	112	30	wider	wide	ADJ
cjfa-21478	112	31	perspectives	perspective	NOUN
cjfa-21478	112	32	.	.	PUNCT
cjfa-21478	113	1	thus	thus	ADV
cjfa-21478	113	2	,	,	PUNCT
cjfa-21478	113	3	this	this	DET
cjfa-21478	113	4	study	study	NOUN
cjfa-21478	113	5	is	be	AUX
cjfa-21478	113	6	an	an	DET
cjfa-21478	113	7	evolution	evolution	NOUN
cjfa-21478	113	8	of	of	ADP
cjfa-21478	113	9	the	the	DET
cjfa-21478	113	10	effect	effect	NOUN
cjfa-21478	113	11	of	of	ADP
cjfa-21478	113	12	taxation	taxation	NOUN
cjfa-21478	113	13	policy	policy	NOUN
cjfa-21478	113	14	…	…	PUNCT
cjfa-21478	113	15	13	13	NUM
cjfa-21478	113	16	unique	unique	ADJ
cjfa-21478	113	17	and	and	CCONJ
cjfa-21478	113	18	intends	intend	VERB
cjfa-21478	113	19	to	to	PART
cjfa-21478	113	20	contribute	contribute	VERB
cjfa-21478	113	21	to	to	ADP
cjfa-21478	113	22	knowledge	knowledge	NOUN
cjfa-21478	113	23	by	by	ADP
cjfa-21478	113	24	investigating	investigate	VERB
cjfa-21478	113	25	the	the	DET
cjfa-21478	113	26	effect	effect	NOUN
cjfa-21478	113	27	of	of	ADP
cjfa-21478	113	28	taxation	taxation	NOUN
cjfa-21478	113	29	on	on	ADP
cjfa-21478	113	30	inflation	inflation	NOUN
cjfa-21478	113	31	in	in	ADP
cjfa-21478	113	32	nigeria	nigeria	PROPN
cjfa-21478	113	33	.	.	PUNCT
cjfa-21478	114	1	the	the	DET
cjfa-21478	114	2	research	research	NOUN
cjfa-21478	114	3	methodology	methodology	NOUN
cjfa-21478	114	4	and	and	CCONJ
cjfa-21478	114	5	the	the	DET
cjfa-21478	114	6	course	course	NOUN
cjfa-21478	114	7	of	of	ADP
cjfa-21478	114	8	the	the	DET
cjfa-21478	114	9	research	research	NOUN
cjfa-21478	114	10	process	process	NOUN
cjfa-21478	114	11	secondary	secondary	ADJ
cjfa-21478	114	12	data	datum	NOUN
cjfa-21478	114	13	were	be	AUX
cjfa-21478	114	14	used	use	VERB
cjfa-21478	114	15	in	in	ADP
cjfa-21478	114	16	this	this	DET
cjfa-21478	114	17	study	study	NOUN
cjfa-21478	114	18	.	.	PUNCT
cjfa-21478	115	1	the	the	DET
cjfa-21478	115	2	relevant	relevant	ADJ
cjfa-21478	115	3	data	datum	NOUN
cjfa-21478	115	4	for	for	ADP
cjfa-21478	115	5	the	the	DET
cjfa-21478	115	6	study	study	NOUN
cjfa-21478	115	7	were	be	AUX
cjfa-21478	115	8	obtained	obtain	VERB
cjfa-21478	115	9	from	from	ADP
cjfa-21478	115	10	central	central	ADJ
cjfa-21478	115	11	bank	bank	PROPN
cjfa-21478	115	12	of	of	ADP
cjfa-21478	115	13	nigeria	nigeria	PROPN
cjfa-21478	115	14	(	(	PUNCT
cjfa-21478	115	15	cbn	cbn	PROPN
cjfa-21478	115	16	)	)	PUNCT
cjfa-21478	115	17	statistical	statistical	ADJ
cjfa-21478	115	18	bulletins	bulletin	NOUN
cjfa-21478	115	19	and	and	CCONJ
cjfa-21478	115	20	federal	federal	ADJ
cjfa-21478	115	21	inland	inland	ADJ
cjfa-21478	115	22	revenue	revenue	NOUN
cjfa-21478	115	23	services	service	NOUN
cjfa-21478	115	24	bulletin	bulletin	NOUN
cjfa-21478	115	25	from	from	ADP
cjfa-21478	115	26	1970	1970	NUM
cjfa-21478	115	27	to	to	ADP
cjfa-21478	115	28	2017	2017	NUM
cjfa-21478	115	29	.	.	PUNCT
cjfa-21478	116	1	regression	regression	NOUN
cjfa-21478	116	2	analysis	analysis	NOUN
cjfa-21478	116	3	technique	technique	NOUN
cjfa-21478	116	4	was	be	AUX
cjfa-21478	116	5	used	use	VERB
cjfa-21478	116	6	to	to	PART
cjfa-21478	116	7	measure	measure	VERB
cjfa-21478	116	8	the	the	DET
cjfa-21478	116	9	effects	effect	NOUN
cjfa-21478	116	10	of	of	ADP
cjfa-21478	116	11	independent	independent	ADJ
cjfa-21478	116	12	variables	variable	NOUN
cjfa-21478	116	13	on	on	ADP
cjfa-21478	116	14	dependent	dependent	ADJ
cjfa-21478	116	15	variable	variable	NOUN
cjfa-21478	116	16	while	while	SCONJ
cjfa-21478	116	17	units	unit	NOUN
cjfa-21478	116	18	root	root	VERB
cjfa-21478	116	19	test	test	NOUN
cjfa-21478	116	20	,	,	PUNCT
cjfa-21478	116	21	johansen	johansen	PROPN
cjfa-21478	116	22	co	co	PROPN
cjfa-21478	116	23	-	-	NOUN
cjfa-21478	116	24	integration	integration	NOUN
cjfa-21478	116	25	,	,	PUNCT
cjfa-21478	116	26	vector	vector	NOUN
cjfa-21478	116	27	error	error	NOUN
cjfa-21478	116	28	-	-	PUNCT
cjfa-21478	116	29	correction	correction	NOUN
cjfa-21478	116	30	model	model	NOUN
cjfa-21478	116	31	,	,	PUNCT
cjfa-21478	116	32	and	and	CCONJ
cjfa-21478	116	33	granger	granger	PROPN
cjfa-21478	116	34	causality	causality	NOUN
cjfa-21478	116	35	tests	test	NOUN
cjfa-21478	116	36	were	be	AUX
cjfa-21478	116	37	employed	employ	VERB
cjfa-21478	116	38	to	to	PART
cjfa-21478	116	39	determine	determine	VERB
cjfa-21478	116	40	the	the	DET
cjfa-21478	116	41	long	long	ADJ
cjfa-21478	116	42	run	run	NOUN
cjfa-21478	116	43	relationship	relationship	NOUN
cjfa-21478	116	44	and	and	CCONJ
cjfa-21478	116	45	causality	causality	NOUN
cjfa-21478	116	46	links	link	NOUN
cjfa-21478	116	47	among	among	ADP
cjfa-21478	116	48	the	the	DET
cjfa-21478	116	49	variables	variable	NOUN
cjfa-21478	116	50	.	.	PUNCT
cjfa-21478	117	1	model	model	NOUN
cjfa-21478	117	2	specification	specification	PROPN
cjfa-21478	117	3	nigeria	nigeria	PROPN
cjfa-21478	117	4	’s	’s	PART
cjfa-21478	117	5	inflation	inflation	NOUN
cjfa-21478	117	6	rate	rate	NOUN
cjfa-21478	117	7	has	have	AUX
cjfa-21478	117	8	been	be	AUX
cjfa-21478	117	9	increasing	increase	VERB
cjfa-21478	117	10	persistently	persistently	ADV
cjfa-21478	117	11	for	for	ADP
cjfa-21478	117	12	years	year	NOUN
cjfa-21478	117	13	now	now	ADV
cjfa-21478	117	14	,	,	PUNCT
cjfa-21478	117	15	and	and	CCONJ
cjfa-21478	117	16	even	even	ADV
cjfa-21478	117	17	exceeded	exceed	VERB
cjfa-21478	117	18	16	16	NUM
cjfa-21478	117	19	percent	percent	NOUN
cjfa-21478	117	20	in	in	ADP
cjfa-21478	117	21	2017	2017	NUM
cjfa-21478	117	22	,	,	PUNCT
cjfa-21478	117	23	and	and	CCONJ
cjfa-21478	117	24	a	a	DET
cjfa-21478	117	25	real	real	ADJ
cjfa-21478	117	26	significant	significant	ADJ
cjfa-21478	117	27	decrease	decrease	NOUN
cjfa-21478	117	28	is	be	AUX
cjfa-21478	117	29	nowhere	nowhere	ADV
cjfa-21478	117	30	in	in	ADP
cjfa-21478	117	31	sight	sight	NOUN
cjfa-21478	117	32	.	.	PUNCT
cjfa-21478	118	1	the	the	DET
cjfa-21478	118	2	bigger	big	ADJ
cjfa-21478	118	3	problem	problem	NOUN
cjfa-21478	118	4	is	be	AUX
cjfa-21478	118	5	its	its	PRON
cjfa-21478	118	6	unsteadiness	unsteadiness	NOUN
cjfa-21478	118	7	,	,	PUNCT
cjfa-21478	118	8	however	however	ADV
cjfa-21478	118	9	,	,	PUNCT
cjfa-21478	118	10	an	an	DET
cjfa-21478	118	11	inflation	inflation	NOUN
cjfa-21478	118	12	rate	rate	NOUN
cjfa-21478	118	13	that	that	PRON
cjfa-21478	118	14	is	be	AUX
cjfa-21478	118	15	active	active	ADJ
cjfa-21478	118	16	in	in	ADP
cjfa-21478	118	17	nigeria	nigeria	PROPN
cjfa-21478	118	18	is	be	AUX
cjfa-21478	118	19	usually	usually	ADV
cjfa-21478	118	20	a	a	DET
cjfa-21478	118	21	sign	sign	NOUN
cjfa-21478	118	22	of	of	ADP
cjfa-21478	118	23	a	a	DET
cjfa-21478	118	24	struggling	struggle	VERB
cjfa-21478	118	25	economy	economy	NOUN
cjfa-21478	118	26	,	,	PUNCT
cjfa-21478	118	27	causing	cause	VERB
cjfa-21478	118	28	prices	price	NOUN
cjfa-21478	118	29	to	to	PART
cjfa-21478	118	30	fluctuate	fluctuate	VERB
cjfa-21478	118	31	,	,	PUNCT
cjfa-21478	118	32	and	and	CCONJ
cjfa-21478	118	33	unemployment	unemployment	NOUN
cjfa-21478	118	34	and	and	CCONJ
cjfa-21478	118	35	poverty	poverty	NOUN
cjfa-21478	118	36	to	to	PART
cjfa-21478	118	37	increase	increase	VERB
cjfa-21478	118	38	.	.	PUNCT
cjfa-21478	119	1	the	the	DET
cjfa-21478	119	2	formulation	formulation	NOUN
cjfa-21478	119	3	of	of	ADP
cjfa-21478	119	4	the	the	DET
cjfa-21478	119	5	model	model	NOUN
cjfa-21478	119	6	was	be	AUX
cjfa-21478	119	7	based	base	VERB
cjfa-21478	119	8	on	on	ADP
cjfa-21478	119	9	theory	theory	NOUN
cjfa-21478	119	10	that	that	SCONJ
cjfa-21478	119	11	taxation	taxation	NOUN
cjfa-21478	119	12	is	be	AUX
cjfa-21478	119	13	an	an	DET
cjfa-21478	119	14	effective	effective	ADJ
cjfa-21478	119	15	hedge	hedge	NOUN
cjfa-21478	119	16	against	against	ADP
cjfa-21478	119	17	inflation	inflation	NOUN
cjfa-21478	119	18	,	,	PUNCT
cjfa-21478	119	19	that	that	PRON
cjfa-21478	119	20	is	be	AUX
cjfa-21478	119	21	taxation	taxation	NOUN
cjfa-21478	119	22	and	and	CCONJ
cjfa-21478	119	23	inflation	inflation	NOUN
cjfa-21478	119	24	are	be	AUX
cjfa-21478	119	25	inversely	inversely	ADV
cjfa-21478	119	26	related	relate	VERB
cjfa-21478	119	27	.	.	PUNCT
cjfa-21478	120	1	inflation	inflation	NOUN
cjfa-21478	120	2	(	(	PUNCT
cjfa-21478	120	3	infl	infl	PROPN
cjfa-21478	120	4	)	)	PUNCT
cjfa-21478	120	5	was	be	AUX
cjfa-21478	120	6	employed	employ	VERB
cjfa-21478	120	7	as	as	ADP
cjfa-21478	120	8	the	the	DET
cjfa-21478	120	9	explained	explain	VERB
cjfa-21478	120	10	variable	variable	NOUN
cjfa-21478	120	11	while	while	SCONJ
cjfa-21478	120	12	the	the	DET
cjfa-21478	120	13	explanatory	explanatory	ADJ
cjfa-21478	120	14	variables	variable	NOUN
cjfa-21478	120	15	are	be	AUX
cjfa-21478	120	16	petroleum	petroleum	NOUN
cjfa-21478	120	17	profit	profit	NOUN
cjfa-21478	120	18	tax	tax	NOUN
cjfa-21478	120	19	(	(	PUNCT
cjfa-21478	120	20	ppt	ppt	NOUN
cjfa-21478	120	21	)	)	PUNCT
cjfa-21478	120	22	,	,	PUNCT
cjfa-21478	120	23	value	value	NOUN
cjfa-21478	120	24	added	add	VERB
cjfa-21478	120	25	tax	tax	NOUN
cjfa-21478	120	26	(	(	PUNCT
cjfa-21478	120	27	vat	vat	NOUN
cjfa-21478	120	28	)	)	PUNCT
cjfa-21478	120	29	,	,	PUNCT
cjfa-21478	120	30	corporate	corporate	ADJ
cjfa-21478	120	31	income	income	NOUN
cjfa-21478	120	32	tax	tax	NOUN
cjfa-21478	120	33	(	(	PUNCT
cjfa-21478	120	34	corpt	corpt	NOUN
cjfa-21478	120	35	)	)	PUNCT
cjfa-21478	120	36	,	,	PUNCT
cjfa-21478	120	37	and	and	CCONJ
cjfa-21478	120	38	custom	custom	NOUN
cjfa-21478	120	39	and	and	CCONJ
cjfa-21478	120	40	excise	excise	NOUN
cjfa-21478	120	41	duties	duty	NOUN
cjfa-21478	120	42	(	(	PUNCT
cjfa-21478	120	43	cusexc	cusexc	NOUN
cjfa-21478	120	44	)	)	PUNCT
cjfa-21478	120	45	.	.	PUNCT
cjfa-21478	121	1	this	this	PRON
cjfa-21478	121	2	can	can	AUX
cjfa-21478	121	3	be	be	AUX
cjfa-21478	121	4	specifically	specifically	ADV
cjfa-21478	121	5	stated	state	VERB
cjfa-21478	121	6	as	as	ADP
cjfa-21478	121	7	:	:	PUNCT
cjfa-21478	121	8	struggling	struggle	VERB
cjfa-21478	121	9	economy	economy	NOUN
cjfa-21478	121	10	,	,	PUNCT
cjfa-21478	121	11	causing	cause	VERB
cjfa-21478	121	12	prices	price	NOUN
cjfa-21478	121	13	to	to	PART
cjfa-21478	121	14	fluctuate	fluctuate	VERB
cjfa-21478	121	15	,	,	PUNCT
cjfa-21478	121	16	and	and	CCONJ
cjfa-21478	121	17	unemployment	unemployment	NOUN
cjfa-21478	121	18	and	and	CCONJ
cjfa-21478	121	19	poverty	poverty	NOUN
cjfa-21478	121	20	to	to	PART
cjfa-21478	121	21	increase	increase	VERB
cjfa-21478	121	22	.	.	PUNCT
cjfa-21478	122	1	the	the	DET
cjfa-21478	122	2	formulation	formulation	NOUN
cjfa-21478	122	3	of	of	ADP
cjfa-21478	122	4	the	the	DET
cjfa-21478	122	5	model	model	NOUN
cjfa-21478	122	6	was	be	AUX
cjfa-21478	122	7	based	base	VERB
cjfa-21478	122	8	on	on	ADP
cjfa-21478	122	9	theory	theory	NOUN
cjfa-21478	122	10	that	that	SCONJ
cjfa-21478	122	11	taxation	taxation	NOUN
cjfa-21478	122	12	is	be	AUX
cjfa-21478	122	13	an	an	DET
cjfa-21478	122	14	effective	effective	ADJ
cjfa-21478	122	15	hedge	hedge	NOUN
cjfa-21478	122	16	against	against	ADP
cjfa-21478	122	17	inflation	inflation	NOUN
cjfa-21478	122	18	,	,	PUNCT
cjfa-21478	122	19	that	that	PRON
cjfa-21478	122	20	is	be	AUX
cjfa-21478	122	21	taxation	taxation	NOUN
cjfa-21478	122	22	and	and	CCONJ
cjfa-21478	122	23	inflation	inflation	NOUN
cjfa-21478	122	24	are	be	AUX
cjfa-21478	122	25	inversely	inversely	ADV
cjfa-21478	122	26	related	relate	VERB
cjfa-21478	122	27	.	.	PUNCT
cjfa-21478	123	1	inflation	inflation	NOUN
cjfa-21478	123	2	(	(	PUNCT
cjfa-21478	123	3	infl	infl	PROPN
cjfa-21478	123	4	)	)	PUNCT
cjfa-21478	123	5	was	be	AUX
cjfa-21478	123	6	employed	employ	VERB
cjfa-21478	123	7	as	as	ADP
cjfa-21478	123	8	the	the	DET
cjfa-21478	123	9	explained	explain	VERB
cjfa-21478	123	10	variable	variable	NOUN
cjfa-21478	123	11	while	while	SCONJ
cjfa-21478	123	12	the	the	DET
cjfa-21478	123	13	explanatory	explanatory	ADJ
cjfa-21478	123	14	variables	variable	NOUN
cjfa-21478	123	15	are	be	AUX
cjfa-21478	123	16	petroleum	petroleum	NOUN
cjfa-21478	123	17	profit	profit	NOUN
cjfa-21478	123	18	tax	tax	NOUN
cjfa-21478	123	19	(	(	PUNCT
cjfa-21478	123	20	ppt	ppt	NOUN
cjfa-21478	123	21	)	)	PUNCT
cjfa-21478	123	22	,	,	PUNCT
cjfa-21478	123	23	value	value	NOUN
cjfa-21478	123	24	added	add	VERB
cjfa-21478	123	25	tax	tax	NOUN
cjfa-21478	123	26	(	(	PUNCT
cjfa-21478	123	27	vat	vat	NOUN
cjfa-21478	123	28	)	)	PUNCT
cjfa-21478	123	29	,	,	PUNCT
cjfa-21478	123	30	corporate	corporate	ADJ
cjfa-21478	123	31	income	income	NOUN
cjfa-21478	123	32	tax	tax	NOUN
cjfa-21478	123	33	(	(	PUNCT
cjfa-21478	123	34	corpt	corpt	NOUN
cjfa-21478	123	35	)	)	PUNCT
cjfa-21478	123	36	,	,	PUNCT
cjfa-21478	123	37	and	and	CCONJ
cjfa-21478	123	38	custom	custom	NOUN
cjfa-21478	123	39	and	and	CCONJ
cjfa-21478	123	40	excise	excise	NOUN
cjfa-21478	123	41	duties	duty	NOUN
cjfa-21478	123	42	(	(	PUNCT
cjfa-21478	123	43	cusexc	cusexc	NOUN
cjfa-21478	123	44	)	)	PUNCT
cjfa-21478	123	45	.	.	PUNCT
cjfa-21478	124	1	this	this	PRON
cjfa-21478	124	2	can	can	AUX
cjfa-21478	124	3	be	be	AUX
cjfa-21478	124	4	specifically	specifically	ADV
cjfa-21478	124	5	stated	state	VERB
cjfa-21478	124	6	as	as	ADP
cjfa-21478	124	7	;	;	PUNCT
cjfa-21478	124	8	�	�	PROPN
cjfa-21478	124	9	=	=	SYM
cjfa-21478	124	10	�	�	PROPN
cjfa-21478	124	11	(	(	PUNCT
cjfa-21478	124	12	�	�	PROPN
cjfa-21478	124	13	1	1	NUM
cjfa-21478	124	14	�	�	PROPN
cjfa-21478	124	15	�	�	PROPN
cjfa-21478	124	16	2	2	NUM
cjfa-21478	124	17	�	�	PROPN
cjfa-21478	124	18	�	�	PROPN
cjfa-21478	124	19	3	3	NUM
cjfa-21478	124	20	�	�	PROPN
cjfa-21478	124	21	�	�	PROPN
cjfa-21478	124	22	4	4	NUM
cjfa-21478	124	23	�	�	PROPN
cjfa-21478	124	24	μ	μ	NUM
cjfa-21478	124	25	)	)	PUNCT
cjfa-21478	124	26	the	the	DET
cjfa-21478	124	27	independent	independent	ADJ
cjfa-21478	124	28	variable	variable	ADJ
cjfa-21478	124	29	m1	m1	PROPN
cjfa-21478	124	30	�	�	PROPN
cjfa-21478	124	31	�	�	PROPN
cjfa-21478	124	32	4	4	NUM
cjfa-21478	124	33	the	the	DET
cjfa-21478	124	34	dependent	dependent	ADJ
cjfa-21478	124	35	variable	variable	ADJ
cjfa-21478	124	36	�	�	PROPN
cjfa-21478	124	37	a	a	DET
cjfa-21478	124	38	regression	regression	NOUN
cjfa-21478	124	39	model	model	NOUN
cjfa-21478	124	40	relates	relate	VERB
cjfa-21478	124	41	�	�	PROPN
cjfa-21478	124	42	to	to	ADP
cjfa-21478	124	43	a	a	DET
cjfa-21478	124	44	function	function	NOUN
cjfa-21478	124	45	of	of	ADP
cjfa-21478	124	46	�	�	PROPN
cjfa-21478	124	47	and	and	CCONJ
cjfa-21478	124	48	μ	μ	NOUN
cjfa-21478	124	49	error	error	NOUN
cjfa-21478	124	50	term	term	NOUN
cjfa-21478	124	51	is	be	AUX
cjfa-21478	124	52	denoted	denote	VERB
cjfa-21478	124	53	as	as	ADP
cjfa-21478	124	54	μ	μ	PROPN
cjfa-21478	124	55	.	.	PUNCT
cjfa-21478	124	56	�	�	PROPN
cjfa-21478	124	57	�	�	PROPN
cjfa-21478	124	58	�	�	PROPN
cjfa-21478	124	59	�	�	PROPN
cjfa-21478	124	60	�	�	PROPN
cjfa-21478	124	61	�	�	PROPN
cjfa-21478	124	62	�	�	PROPN
cjfa-21478	124	63	�	�	PROPN
cjfa-21478	124	64	�	�	PROPN
cjfa-21478	124	65	�	�	PROPN
cjfa-21478	124	66	�	�	PROPN
cjfa-21478	124	67	�	�	PROPN
cjfa-21478	124	68	+	+	PROPN
cjfa-21478	124	69	�	�	PROPN
cjfa-21478	124	70	�	�	PROPN
cjfa-21478	124	71	1	1	NUM
cjfa-21478	124	72	�	�	PROPN
cjfa-21478	124	73	�	�	PROPN
cjfa-21478	124	74	�	�	PROPN
cjfa-21478	124	75	�	�	PROPN
cjfa-21478	124	76	�	�	PROPN
cjfa-21478	124	77	�	�	PROPN
cjfa-21478	124	78	�	�	PROPN
cjfa-21478	124	79	+	+	PROPN
cjfa-21478	124	80	�	�	PROPN
cjfa-21478	124	81	�	�	PROPN
cjfa-21478	124	82	2	2	NUM
cjfa-21478	124	83	�	�	PROPN
cjfa-21478	124	84	�	�	PROPN
cjfa-21478	124	85	�	�	PROPN
cjfa-21478	124	86	�	�	PROPN
cjfa-21478	124	87	�	�	PROPN
cjfa-21478	124	88	�	�	PROPN
cjfa-21478	124	89	�	�	PROPN
cjfa-21478	124	90	+	+	PROPN
cjfa-21478	124	91	�	�	PROPN
cjfa-21478	124	92	�	�	PROPN
cjfa-21478	124	93	3	3	NUM
cjfa-21478	124	94	�	�	PROPN
cjfa-21478	124	95	�	�	PROPN
cjfa-21478	124	96	�	�	PROPN
cjfa-21478	124	97	�	�	PROPN
cjfa-21478	124	98	�	�	PROPN
cjfa-21478	124	99	�	�	PROPN
cjfa-21478	124	100	�	�	PROPN
cjfa-21478	124	101	�	�	PROPN
cjfa-21478	124	102	�	�	PROPN
cjfa-21478	124	103	+	+	PROPN
cjfa-21478	124	104	�	�	PROPN
cjfa-21478	124	105	�	�	PROPN
cjfa-21478	124	106	4	4	NUM
cjfa-21478	124	107	�	�	PROPN
cjfa-21478	124	108	�	�	PROPN
cjfa-21478	124	109	�	�	PROPN
cjfa-21478	124	110	�	�	PROPN
cjfa-21478	124	111	�	�	PROPN
cjfa-21478	124	112	�	�	PROPN
cjfa-21478	124	113	�	�	PROPN
cjfa-21478	124	114	�	�	PROPN
cjfa-21478	124	115	�	�	PROPN
cjfa-21478	124	116	�	�	PROPN
cjfa-21478	124	117	+	+	CCONJ
cjfa-21478	125	1	μ3	μ3	ADJ
cjfa-21478	125	2	(	(	PUNCT
cjfa-21478	125	3	1	1	X
cjfa-21478	125	4	)	)	PUNCT
cjfa-21478	125	5	transforming	transform	VERB
cjfa-21478	125	6	equation	equation	NOUN
cjfa-21478	125	7	(	(	PUNCT
cjfa-21478	125	8	1	1	NUM
cjfa-21478	125	9	)	)	PUNCT
cjfa-21478	125	10	to	to	ADP
cjfa-21478	125	11	the	the	DET
cjfa-21478	125	12	natural	natural	ADJ
cjfa-21478	125	13	logarithm	logarithm	NOUN
cjfa-21478	125	14	it	it	PRON
cjfa-21478	125	15	changed	change	VERB
cjfa-21478	125	16	to	to	ADP
cjfa-21478	125	17	�	�	PROPN
cjfa-21478	125	18	�	�	PROPN
cjfa-21478	125	19	�	�	PROPN
cjfa-21478	125	20	�	�	PROPN
cjfa-21478	125	21	�	�	PROPN
cjfa-21478	125	22	�	�	PROPN
cjfa-21478	125	23	�	�	PROPN
cjfa-21478	125	24	�	�	PROPN
cjfa-21478	125	25	�	�	PROPN
cjfa-21478	125	26	�	�	PROPN
cjfa-21478	125	27	�	�	PROPN
cjfa-21478	125	28	�	�	PROPN
cjfa-21478	125	29	�	�	PROPN
cjfa-21478	125	30	�	�	PROPN
cjfa-21478	125	31	�	�	PROPN
cjfa-21478	125	32	+	+	PROPN
cjfa-21478	125	33	�	�	PROPN
cjfa-21478	125	34	�	�	PROPN
cjfa-21478	125	35	1	1	NUM
cjfa-21478	125	36	�	�	PROPN
cjfa-21478	125	37	�	�	PROPN
cjfa-21478	125	38	�	�	PROPN
cjfa-21478	125	39	�	�	PROPN
cjfa-21478	125	40	�	�	PROPN
cjfa-21478	125	41	�	�	PROPN
cjfa-21478	125	42	�	�	PROPN
cjfa-21478	125	43	�	�	PROPN
cjfa-21478	125	44	�	�	PROPN
cjfa-21478	125	45	�	�	PROPN
cjfa-21478	125	46	+	+	PROPN
cjfa-21478	125	47	�	�	PROPN
cjfa-21478	125	48	�	�	PROPN
cjfa-21478	125	49	2	2	NUM
cjfa-21478	125	50	�	�	PROPN
cjfa-21478	125	51	�	�	PROPN
cjfa-21478	125	52	�	�	PROPN
cjfa-21478	125	53	�	�	PROPN
cjfa-21478	125	54	�	�	PROPN
cjfa-21478	125	55	�	�	PROPN
cjfa-21478	125	56	�	�	PROPN
cjfa-21478	125	57	�	�	PROPN
cjfa-21478	125	58	�	�	PROPN
cjfa-21478	125	59	�	�	PROPN
cjfa-21478	125	60	+	+	PROPN
cjfa-21478	125	61	�	�	PROPN
cjfa-21478	125	62	�	�	PROPN
cjfa-21478	125	63	3	3	NUM
cjfa-21478	125	64	�	�	PROPN
cjfa-21478	125	65	�	�	PROPN
cjfa-21478	125	66	�	�	PROPN
cjfa-21478	125	67	�	�	PROPN
cjfa-21478	125	68	�	�	PROPN
cjfa-21478	125	69	�	�	PROPN
cjfa-21478	125	70	�	�	PROPN
cjfa-21478	125	71	�	�	PROPN
cjfa-21478	125	72	�	�	PROPN
cjfa-21478	125	73	�	�	PROPN
cjfa-21478	125	74	�	�	PROPN
cjfa-21478	125	75	�	�	PROPN
cjfa-21478	125	76	+	+	PROPN
cjfa-21478	125	77	�	�	PROPN
cjfa-21478	125	78	�	�	PROPN
cjfa-21478	125	79	4	4	NUM
cjfa-21478	125	80	�	�	PROPN
cjfa-21478	125	81	�	�	PROPN
cjfa-21478	125	82	�	�	PROPN
cjfa-21478	125	83	�	�	PROPN
cjfa-21478	125	84	�	�	PROPN
cjfa-21478	125	85	�	�	PROPN
cjfa-21478	125	86	�	�	PROPN
cjfa-21478	125	87	�	�	PROPN
cjfa-21478	125	88	�	�	PROPN
cjfa-21478	125	89	�	�	PROPN
cjfa-21478	125	90	�	�	PROPN
cjfa-21478	125	91	�	�	PROPN
cjfa-21478	125	92	�	�	PROPN
cjfa-21478	125	93	+	+	CCONJ
cjfa-21478	125	94	μ4	μ4	PROPN
cjfa-21478	125	95	(	(	PUNCT
cjfa-21478	125	96	2	2	NUM
cjfa-21478	125	97	)	)	PUNCT
cjfa-21478	125	98	basic	basic	ADJ
cjfa-21478	125	99	vecm	vecm	NOUN
cjfa-21478	125	100	is	be	AUX
cjfa-21478	125	101	�	�	PROPN
cjfa-21478	125	102	�	�	PROPN
cjfa-21478	125	103	�	�	PROPN
cjfa-21478	125	104	�	�	PROPN
cjfa-21478	125	105	�	�	PROPN
cjfa-21478	125	106	�	�	PROPN
cjfa-21478	125	107	�	�	PROPN
cjfa-21478	125	108	�	�	PROPN
cjfa-21478	125	109	�	�	PROPN
cjfa-21478	125	110	�	�	PROPN
cjfa-21478	125	111	�	�	PROPN
cjfa-21478	125	112	+	+	CCONJ
cjfa-21478	125	113	∑	∑	PUNCT
cjfa-21478	125	114			PROPN
cjfa-21478	125	115	�	�	PROPN
cjfa-21478	125	116	�	�	PROPN
cjfa-21478	125	117	�	�	PROPN
cjfa-21478	125	118	�	�	PROPN
cjfa-21478	125	119	�	�	PROPN
cjfa-21478	125	120	�	�	PROPN
cjfa-21478	125	121	+	+	PROPN
cjfa-21478	125	122	∈	∈	PROPN
cjfa-21478	125	123	�	�	PROPN
cjfa-21478	125	124	�	�	PROPN
cjfa-21478	125	125	�	�	PROPN
cjfa-21478	125	126	�	�	PROPN
cjfa-21478	125	127	�	�	PROPN
cjfa-21478	125	128	�	�	PROPN
cjfa-21478	125	129	�	�	PROPN
cjfa-21478	125	130	(	(	PUNCT
cjfa-21478	125	131	3	3	NUM
cjfa-21478	125	132	)	)	PUNCT
cjfa-21478	125	133	where	where	SCONJ
cjfa-21478	125	134	y	y	PROPN
cjfa-21478	125	135	is	be	AUX
cjfa-21478	125	136	a	a	DET
cjfa-21478	125	137	(	(	PUNCT
cjfa-21478	125	138	k	k	NOUN
cjfa-21478	125	139	x	x	SYM
cjfa-21478	125	140	1	1	X
cjfa-21478	125	141	)	)	PUNCT
cjfa-21478	125	142	vector	vector	NOUN
cjfa-21478	125	143	of	of	ADP
cjfa-21478	125	144	i(1	i(1	PROPN
cjfa-21478	125	145	)	)	PUNCT
cjfa-21478	125	146	variables	variable	NOUN
cjfa-21478	125	147	,	,	PUNCT
cjfa-21478	125	148	and	and	PROPN
cjfa-21478	125	149			PROPN
cjfa-21478	125	150	are	be	AUX
cjfa-21478	125	151	(	(	PUNCT
cjfa-21478	125	152	kx	kx	NOUN
cjfa-21478	125	153	r	r	NOUN
cjfa-21478	125	154	)	)	PUNCT
cjfa-21478	125	155	parameter	parameter	NOUN
cjfa-21478	125	156	matrices	matrix	NOUN
cjfa-21478	125	157	with	with	ADP
cjfa-21478	125	158	rank	rank	NOUN
cjfa-21478	125	159	r	r	NOUN
cjfa-21478	125	160	<	<	X
cjfa-21478	125	161	k	k	X
cjfa-21478	125	162	,	,	PUNCT
cjfa-21478	125	163	1	1	PROPN
cjfa-21478	125	164	,	,	PUNCT
cjfa-21478	125	165	.	.	PUNCT
cjfa-21478	125	166	,	,	PUNCT
cjfa-21478	125	167	..	..	PUNCT
cjfa-21478	125	168	,	,	PUNCT
cjfa-21478	125	169	p-1	p-1	PROPN
cjfa-21478	125	170	are	be	AUX
cjfa-21478	125	171	(	(	PUNCT
cjfa-21478	125	172	k	k	NOUN
cjfa-21478	125	173	x	x	SYM
cjfa-21478	125	174	k	k	NOUN
cjfa-21478	125	175	)	)	PUNCT
cjfa-21478	125	176	matrices	matrix	NOUN
cjfa-21478	125	177	of	of	ADP
cjfa-21478	125	178	parameters	parameter	NOUN
cjfa-21478	125	179	,	,	PUNCT
cjfa-21478	125	180	and	and	CCONJ
cjfa-21478	125	181	t	t	X
cjfa-21478	125	182	is	be	AUX
cjfa-21478	125	183	a	a	DET
cjfa-21478	125	184	(	(	PUNCT
cjfa-21478	125	185	k	k	PROPN
cjfa-21478	125	186	x1	x1	PROPN
cjfa-21478	125	187	)	)	PUNCT
cjfa-21478	125	188	vector	vector	NOUN
cjfa-21478	125	189	of	of	ADP
cjfa-21478	125	190	normally	normally	ADV
cjfa-21478	125	191	distributed	distribute	VERB
cjfa-21478	125	192	errors	error	NOUN
cjfa-21478	125	193	that	that	PRON
cjfa-21478	125	194	is	be	AUX
cjfa-21478	125	195	serially	serially	ADV
cjfa-21478	125	196	uncorrelated	uncorrelated	ADJ
cjfa-21478	125	197	but	but	CCONJ
cjfa-21478	125	198	has	have	VERB
cjfa-21478	125	199	contemporaneous	contemporaneous	ADJ
cjfa-21478	125	200	covariance	covariance	NOUN
cjfa-21478	125	201	matrix	matrix	NOUN
cjfa-21478	125	202	.	.	PUNCT
cjfa-21478	126	1	results	result	NOUN
cjfa-21478	126	2	and	and	CCONJ
cjfa-21478	126	3	discussion	discussion	NOUN
cjfa-21478	126	4	table	table	NOUN
cjfa-21478	126	5	1	1	NUM
cjfa-21478	126	6	.	.	PUNCT
cjfa-21478	127	1	the	the	DET
cjfa-21478	127	2	effect	effect	NOUN
cjfa-21478	127	3	of	of	ADP
cjfa-21478	127	4	taxation	taxation	NOUN
cjfa-21478	127	5	on	on	ADP
cjfa-21478	127	6	inflation	inflation	NOUN
cjfa-21478	127	7	rate	rate	NOUN
cjfa-21478	127	8	in	in	ADP
cjfa-21478	127	9	nigeria	nigeria	PROPN
cjfa-21478	127	10	dependent	dependent	ADJ
cjfa-21478	127	11	variable	variable	ADJ
cjfa-21478	127	12	independent	independent	ADJ
cjfa-21478	127	13	variables	variable	NOUN
cjfa-21478	127	14	coefficient	coefficient	VERB
cjfa-21478	127	15	standard	standard	ADJ
cjfa-21478	127	16	error	error	NOUN
cjfa-21478	127	17	t	t	NOUN
cjfa-21478	127	18	p>/t/	p>/t/	NOUN
cjfa-21478	127	19	(	(	PUNCT
cjfa-21478	127	20	95	95	NUM
cjfa-21478	127	21	%	%	NOUN
cjfa-21478	127	22	conf	conf	NOUN
cjfa-21478	127	23	.	.	PUNCT
cjfa-21478	128	1	interval	interval	NOUN
cjfa-21478	128	2	)	)	PUNCT
cjfa-21478	128	3	logppt	logppt	VERB
cjfa-21478	128	4	-.2007604	-.2007604	PUNCT
cjfa-21478	128	5	.1912754	.1912754	PROPN
cjfa-21478	128	6	-4.28	-4.28	PROPN
cjfa-21478	128	7	0.005	0.005	NUM
cjfa-21478	128	8	-.6084542	-.6084542	PUNCT
cjfa-21478	128	9	.2069334	.2069334	ADP
cjfa-21478	128	10	the	the	DET
cjfa-21478	128	11	independent	independent	ADJ
cjfa-21478	128	12	variable	variable	ADJ
cjfa-21478	128	13	m1	m1	PROPN
cjfa-21478	128	14	–	–	PUNCT
cjfa-21478	128	15	m4	m4	VERB
cjfa-21478	128	16	the	the	DET
cjfa-21478	128	17	dependent	dependent	ADJ
cjfa-21478	128	18	variable	variable	NOUN
cjfa-21478	128	19	y	y	PROPN
cjfa-21478	128	20	a	a	DET
cjfa-21478	128	21	regression	regression	NOUN
cjfa-21478	128	22	model	model	NOUN
cjfa-21478	128	23	relates	relate	VERB
cjfa-21478	128	24	y	y	PROPN
cjfa-21478	128	25	to	to	ADP
cjfa-21478	128	26	a	a	DET
cjfa-21478	128	27	function	function	NOUN
cjfa-21478	128	28	m	m	NOUN
cjfa-21478	128	29	of	of	ADP
cjfa-21478	128	30	and	and	CCONJ
cjfa-21478	128	31	µ	µ	PRON
cjfa-21478	128	32	error	error	NOUN
cjfa-21478	128	33	term	term	NOUN
cjfa-21478	128	34	is	be	AUX
cjfa-21478	128	35	denoted	denote	VERB
cjfa-21478	128	36	as	as	ADP
cjfa-21478	128	37	µ.	µ.	NOUN
cjfa-21478	128	38	struggling	struggle	VERB
cjfa-21478	128	39	economy	economy	NOUN
cjfa-21478	128	40	,	,	PUNCT
cjfa-21478	128	41	causing	cause	VERB
cjfa-21478	128	42	prices	price	NOUN
cjfa-21478	128	43	to	to	PART
cjfa-21478	128	44	fluctuate	fluctuate	VERB
cjfa-21478	128	45	,	,	PUNCT
cjfa-21478	128	46	and	and	CCONJ
cjfa-21478	128	47	unemployment	unemployment	NOUN
cjfa-21478	128	48	and	and	CCONJ
cjfa-21478	128	49	poverty	poverty	NOUN
cjfa-21478	128	50	to	to	PART
cjfa-21478	128	51	increase	increase	VERB
cjfa-21478	128	52	.	.	PUNCT
cjfa-21478	129	1	the	the	DET
cjfa-21478	129	2	formulation	formulation	NOUN
cjfa-21478	129	3	of	of	ADP
cjfa-21478	129	4	the	the	DET
cjfa-21478	129	5	model	model	NOUN
cjfa-21478	129	6	was	be	AUX
cjfa-21478	129	7	based	base	VERB
cjfa-21478	129	8	on	on	ADP
cjfa-21478	129	9	theory	theory	NOUN
cjfa-21478	129	10	that	that	SCONJ
cjfa-21478	129	11	taxation	taxation	NOUN
cjfa-21478	129	12	is	be	AUX
cjfa-21478	129	13	an	an	DET
cjfa-21478	129	14	effective	effective	ADJ
cjfa-21478	129	15	hedge	hedge	NOUN
cjfa-21478	129	16	against	against	ADP
cjfa-21478	129	17	inflation	inflation	NOUN
cjfa-21478	129	18	,	,	PUNCT
cjfa-21478	129	19	that	that	PRON
cjfa-21478	129	20	is	be	AUX
cjfa-21478	129	21	taxation	taxation	NOUN
cjfa-21478	129	22	and	and	CCONJ
cjfa-21478	129	23	inflation	inflation	NOUN
cjfa-21478	129	24	are	be	AUX
cjfa-21478	129	25	inversely	inversely	ADV
cjfa-21478	129	26	related	relate	VERB
cjfa-21478	129	27	.	.	PUNCT
cjfa-21478	130	1	inflation	inflation	NOUN
cjfa-21478	130	2	(	(	PUNCT
cjfa-21478	130	3	infl	infl	PROPN
cjfa-21478	130	4	)	)	PUNCT
cjfa-21478	130	5	was	be	AUX
cjfa-21478	130	6	employed	employ	VERB
cjfa-21478	130	7	as	as	ADP
cjfa-21478	130	8	the	the	DET
cjfa-21478	130	9	explained	explain	VERB
cjfa-21478	130	10	variable	variable	NOUN
cjfa-21478	130	11	while	while	SCONJ
cjfa-21478	130	12	the	the	DET
cjfa-21478	130	13	explanatory	explanatory	ADJ
cjfa-21478	130	14	variables	variable	NOUN
cjfa-21478	130	15	are	be	AUX
cjfa-21478	130	16	petroleum	petroleum	NOUN
cjfa-21478	130	17	profit	profit	NOUN
cjfa-21478	130	18	tax	tax	NOUN
cjfa-21478	130	19	(	(	PUNCT
cjfa-21478	130	20	ppt	ppt	NOUN
cjfa-21478	130	21	)	)	PUNCT
cjfa-21478	130	22	,	,	PUNCT
cjfa-21478	130	23	value	value	NOUN
cjfa-21478	130	24	added	add	VERB
cjfa-21478	130	25	tax	tax	NOUN
cjfa-21478	130	26	(	(	PUNCT
cjfa-21478	130	27	vat	vat	NOUN
cjfa-21478	130	28	)	)	PUNCT
cjfa-21478	130	29	,	,	PUNCT
cjfa-21478	130	30	corporate	corporate	ADJ
cjfa-21478	130	31	income	income	NOUN
cjfa-21478	130	32	tax	tax	NOUN
cjfa-21478	130	33	(	(	PUNCT
cjfa-21478	130	34	corpt	corpt	NOUN
cjfa-21478	130	35	)	)	PUNCT
cjfa-21478	130	36	,	,	PUNCT
cjfa-21478	130	37	and	and	CCONJ
cjfa-21478	130	38	custom	custom	NOUN
cjfa-21478	130	39	and	and	CCONJ
cjfa-21478	130	40	excise	excise	NOUN
cjfa-21478	130	41	duties	duty	NOUN
cjfa-21478	130	42	(	(	PUNCT
cjfa-21478	130	43	cusexc	cusexc	NOUN
cjfa-21478	130	44	)	)	PUNCT
cjfa-21478	130	45	.	.	PUNCT
cjfa-21478	131	1	this	this	PRON
cjfa-21478	131	2	can	can	AUX
cjfa-21478	131	3	be	be	AUX
cjfa-21478	131	4	specifically	specifically	ADV
cjfa-21478	131	5	stated	state	VERB
cjfa-21478	131	6	as	as	ADP
cjfa-21478	131	7	;	;	PUNCT
cjfa-21478	131	8	�	�	PROPN
cjfa-21478	131	9	=	=	SYM
cjfa-21478	131	10	�	�	PROPN
cjfa-21478	131	11	(	(	PUNCT
cjfa-21478	131	12	�	�	PROPN
cjfa-21478	131	13	1	1	NUM
cjfa-21478	131	14	�	�	PROPN
cjfa-21478	131	15	�	�	PROPN
cjfa-21478	131	16	2	2	NUM
cjfa-21478	131	17	�	�	PROPN
cjfa-21478	131	18	�	�	PROPN
cjfa-21478	131	19	3	3	NUM
cjfa-21478	131	20	�	�	PROPN
cjfa-21478	131	21	�	�	PROPN
cjfa-21478	131	22	4	4	NUM
cjfa-21478	131	23	�	�	PROPN
cjfa-21478	131	24	μ	μ	NUM
cjfa-21478	131	25	)	)	PUNCT
cjfa-21478	131	26	the	the	DET
cjfa-21478	131	27	independent	independent	ADJ
cjfa-21478	131	28	variable	variable	ADJ
cjfa-21478	131	29	m1	m1	PROPN
cjfa-21478	131	30	�	�	PROPN
cjfa-21478	131	31	�	�	PROPN
cjfa-21478	131	32	4	4	NUM
cjfa-21478	131	33	the	the	DET
cjfa-21478	131	34	dependent	dependent	ADJ
cjfa-21478	131	35	variable	variable	ADJ
cjfa-21478	131	36	�	�	PROPN
cjfa-21478	131	37	a	a	DET
cjfa-21478	131	38	regression	regression	NOUN
cjfa-21478	131	39	model	model	NOUN
cjfa-21478	131	40	relates	relate	VERB
cjfa-21478	131	41	�	�	PROPN
cjfa-21478	131	42	to	to	ADP
cjfa-21478	131	43	a	a	DET
cjfa-21478	131	44	function	function	NOUN
cjfa-21478	131	45	of	of	ADP
cjfa-21478	131	46	�	�	PROPN
cjfa-21478	131	47	and	and	CCONJ
cjfa-21478	131	48	μ	μ	NOUN
cjfa-21478	131	49	error	error	NOUN
cjfa-21478	131	50	term	term	NOUN
cjfa-21478	131	51	is	be	AUX
cjfa-21478	131	52	denoted	denote	VERB
cjfa-21478	131	53	as	as	ADP
cjfa-21478	131	54	μ	μ	PROPN
cjfa-21478	131	55	.	.	PUNCT
cjfa-21478	131	56	�	�	PROPN
cjfa-21478	131	57	�	�	PROPN
cjfa-21478	131	58	�	�	PROPN
cjfa-21478	131	59	�	�	PROPN
cjfa-21478	131	60	�	�	PROPN
cjfa-21478	131	61	�	�	PROPN
cjfa-21478	131	62	�	�	PROPN
cjfa-21478	131	63	�	�	PROPN
cjfa-21478	131	64	�	�	PROPN
cjfa-21478	131	65	�	�	PROPN
cjfa-21478	131	66	�	�	PROPN
cjfa-21478	131	67	�	�	PROPN
cjfa-21478	131	68	+	+	PROPN
cjfa-21478	131	69	�	�	PROPN
cjfa-21478	131	70	�	�	PROPN
cjfa-21478	131	71	1	1	NUM
cjfa-21478	131	72	�	�	PROPN
cjfa-21478	131	73	�	�	PROPN
cjfa-21478	131	74	�	�	PROPN
cjfa-21478	131	75	�	�	PROPN
cjfa-21478	131	76	�	�	PROPN
cjfa-21478	131	77	�	�	PROPN
cjfa-21478	131	78	�	�	PROPN
cjfa-21478	131	79	+	+	PROPN
cjfa-21478	131	80	�	�	PROPN
cjfa-21478	131	81	�	�	PROPN
cjfa-21478	131	82	2	2	NUM
cjfa-21478	131	83	�	�	PROPN
cjfa-21478	131	84	�	�	PROPN
cjfa-21478	131	85	�	�	PROPN
cjfa-21478	131	86	�	�	PROPN
cjfa-21478	131	87	�	�	PROPN
cjfa-21478	131	88	�	�	PROPN
cjfa-21478	131	89	�	�	PROPN
cjfa-21478	131	90	+	+	PROPN
cjfa-21478	131	91	�	�	PROPN
cjfa-21478	131	92	�	�	PROPN
cjfa-21478	131	93	3	3	NUM
cjfa-21478	131	94	�	�	PROPN
cjfa-21478	131	95	�	�	PROPN
cjfa-21478	131	96	�	�	PROPN
cjfa-21478	131	97	�	�	PROPN
cjfa-21478	131	98	�	�	PROPN
cjfa-21478	131	99	�	�	PROPN
cjfa-21478	131	100	�	�	PROPN
cjfa-21478	131	101	�	�	PROPN
cjfa-21478	131	102	�	�	PROPN
cjfa-21478	131	103	+	+	PROPN
cjfa-21478	131	104	�	�	PROPN
cjfa-21478	131	105	�	�	PROPN
cjfa-21478	131	106	4	4	NUM
cjfa-21478	131	107	�	�	PROPN
cjfa-21478	131	108	�	�	PROPN
cjfa-21478	131	109	�	�	PROPN
cjfa-21478	131	110	�	�	PROPN
cjfa-21478	131	111	�	�	PROPN
cjfa-21478	131	112	�	�	PROPN
cjfa-21478	131	113	�	�	PROPN
cjfa-21478	131	114	�	�	PROPN
cjfa-21478	131	115	�	�	PROPN
cjfa-21478	131	116	�	�	PROPN
cjfa-21478	131	117	+	+	CCONJ
cjfa-21478	132	1	μ3	μ3	ADJ
cjfa-21478	132	2	(	(	PUNCT
cjfa-21478	132	3	1	1	X
cjfa-21478	132	4	)	)	PUNCT
cjfa-21478	132	5	transforming	transform	VERB
cjfa-21478	132	6	equation	equation	NOUN
cjfa-21478	132	7	(	(	PUNCT
cjfa-21478	132	8	1	1	NUM
cjfa-21478	132	9	)	)	PUNCT
cjfa-21478	132	10	to	to	ADP
cjfa-21478	132	11	the	the	DET
cjfa-21478	132	12	natural	natural	ADJ
cjfa-21478	132	13	logarithm	logarithm	NOUN
cjfa-21478	132	14	it	it	PRON
cjfa-21478	132	15	changed	change	VERB
cjfa-21478	132	16	to	to	ADP
cjfa-21478	132	17	�	�	PROPN
cjfa-21478	132	18	�	�	PROPN
cjfa-21478	132	19	�	�	PROPN
cjfa-21478	132	20	�	�	PROPN
cjfa-21478	132	21	�	�	PROPN
cjfa-21478	132	22	�	�	PROPN
cjfa-21478	132	23	�	�	PROPN
cjfa-21478	132	24	�	�	PROPN
cjfa-21478	132	25	�	�	PROPN
cjfa-21478	132	26	�	�	PROPN
cjfa-21478	132	27	�	�	PROPN
cjfa-21478	132	28	�	�	PROPN
cjfa-21478	132	29	�	�	PROPN
cjfa-21478	132	30	�	�	PROPN
cjfa-21478	132	31	�	�	PROPN
cjfa-21478	132	32	+	+	PROPN
cjfa-21478	132	33	�	�	PROPN
cjfa-21478	132	34	�	�	PROPN
cjfa-21478	132	35	1	1	NUM
cjfa-21478	132	36	�	�	PROPN
cjfa-21478	132	37	�	�	PROPN
cjfa-21478	132	38	�	�	PROPN
cjfa-21478	132	39	�	�	PROPN
cjfa-21478	132	40	�	�	PROPN
cjfa-21478	132	41	�	�	PROPN
cjfa-21478	132	42	�	�	PROPN
cjfa-21478	132	43	�	�	PROPN
cjfa-21478	132	44	�	�	PROPN
cjfa-21478	132	45	�	�	PROPN
cjfa-21478	132	46	+	+	PROPN
cjfa-21478	132	47	�	�	PROPN
cjfa-21478	132	48	�	�	PROPN
cjfa-21478	132	49	2	2	NUM
cjfa-21478	132	50	�	�	PROPN
cjfa-21478	132	51	�	�	PROPN
cjfa-21478	132	52	�	�	PROPN
cjfa-21478	132	53	�	�	PROPN
cjfa-21478	132	54	�	�	PROPN
cjfa-21478	132	55	�	�	PROPN
cjfa-21478	132	56	�	�	PROPN
cjfa-21478	132	57	�	�	PROPN
cjfa-21478	132	58	�	�	PROPN
cjfa-21478	132	59	�	�	PROPN
cjfa-21478	132	60	+	+	PROPN
cjfa-21478	132	61	�	�	PROPN
cjfa-21478	132	62	�	�	PROPN
cjfa-21478	132	63	3	3	NUM
cjfa-21478	132	64	�	�	PROPN
cjfa-21478	132	65	�	�	PROPN
cjfa-21478	132	66	�	�	PROPN
cjfa-21478	132	67	�	�	PROPN
cjfa-21478	132	68	�	�	PROPN
cjfa-21478	132	69	�	�	PROPN
cjfa-21478	132	70	�	�	PROPN
cjfa-21478	132	71	�	�	PROPN
cjfa-21478	132	72	�	�	PROPN
cjfa-21478	132	73	�	�	PROPN
cjfa-21478	132	74	�	�	PROPN
cjfa-21478	132	75	�	�	PROPN
cjfa-21478	132	76	+	+	PROPN
cjfa-21478	132	77	�	�	PROPN
cjfa-21478	132	78	�	�	PROPN
cjfa-21478	132	79	4	4	NUM
cjfa-21478	132	80	�	�	PROPN
cjfa-21478	132	81	�	�	PROPN
cjfa-21478	132	82	�	�	PROPN
cjfa-21478	132	83	�	�	PROPN
cjfa-21478	132	84	�	�	PROPN
cjfa-21478	132	85	�	�	PROPN
cjfa-21478	132	86	�	�	PROPN
cjfa-21478	132	87	�	�	PROPN
cjfa-21478	132	88	�	�	PROPN
cjfa-21478	132	89	�	�	PROPN
cjfa-21478	132	90	�	�	PROPN
cjfa-21478	132	91	�	�	PROPN
cjfa-21478	132	92	�	�	PROPN
cjfa-21478	132	93	+	+	CCONJ
cjfa-21478	132	94	μ4	μ4	PROPN
cjfa-21478	132	95	(	(	PUNCT
cjfa-21478	132	96	2	2	NUM
cjfa-21478	132	97	)	)	PUNCT
cjfa-21478	132	98	basic	basic	ADJ
cjfa-21478	132	99	vecm	vecm	NOUN
cjfa-21478	132	100	is	be	AUX
cjfa-21478	132	101	�	�	PROPN
cjfa-21478	132	102	�	�	PROPN
cjfa-21478	132	103	�	�	PROPN
cjfa-21478	132	104	�	�	PROPN
cjfa-21478	132	105	�	�	PROPN
cjfa-21478	132	106	�	�	PROPN
cjfa-21478	132	107	�	�	PROPN
cjfa-21478	132	108	�	�	PROPN
cjfa-21478	132	109	�	�	PROPN
cjfa-21478	132	110	�	�	PROPN
cjfa-21478	132	111	�	�	PROPN
cjfa-21478	132	112	+	+	CCONJ
cjfa-21478	132	113	∑	∑	PUNCT
cjfa-21478	132	114			PROPN
cjfa-21478	132	115	�	�	PROPN
cjfa-21478	132	116	�	�	PROPN
cjfa-21478	132	117	�	�	PROPN
cjfa-21478	132	118	�	�	PROPN
cjfa-21478	132	119	�	�	PROPN
cjfa-21478	132	120	�	�	PROPN
cjfa-21478	132	121	+	+	PROPN
cjfa-21478	132	122	∈	∈	PROPN
cjfa-21478	132	123	�	�	PROPN
cjfa-21478	132	124	�	�	PROPN
cjfa-21478	132	125	�	�	PROPN
cjfa-21478	132	126	�	�	PROPN
cjfa-21478	132	127	�	�	PROPN
cjfa-21478	132	128	�	�	PROPN
cjfa-21478	132	129	�	�	PROPN
cjfa-21478	132	130	(	(	PUNCT
cjfa-21478	132	131	3	3	NUM
cjfa-21478	132	132	)	)	PUNCT
cjfa-21478	132	133	where	where	SCONJ
cjfa-21478	132	134	y	y	PROPN
cjfa-21478	132	135	is	be	AUX
cjfa-21478	132	136	a	a	DET
cjfa-21478	132	137	(	(	PUNCT
cjfa-21478	132	138	k	k	NOUN
cjfa-21478	132	139	x	x	SYM
cjfa-21478	132	140	1	1	X
cjfa-21478	132	141	)	)	PUNCT
cjfa-21478	132	142	vector	vector	NOUN
cjfa-21478	132	143	of	of	ADP
cjfa-21478	132	144	i(1	i(1	PROPN
cjfa-21478	132	145	)	)	PUNCT
cjfa-21478	132	146	variables	variable	NOUN
cjfa-21478	132	147	,	,	PUNCT
cjfa-21478	132	148	and	and	PROPN
cjfa-21478	132	149			PROPN
cjfa-21478	132	150	are	be	AUX
cjfa-21478	132	151	(	(	PUNCT
cjfa-21478	132	152	kx	kx	NOUN
cjfa-21478	132	153	r	r	NOUN
cjfa-21478	132	154	)	)	PUNCT
cjfa-21478	132	155	parameter	parameter	NOUN
cjfa-21478	132	156	matrices	matrix	NOUN
cjfa-21478	132	157	with	with	ADP
cjfa-21478	132	158	rank	rank	NOUN
cjfa-21478	132	159	r	r	NOUN
cjfa-21478	132	160	<	<	X
cjfa-21478	132	161	k	k	X
cjfa-21478	132	162	,	,	PUNCT
cjfa-21478	132	163	1	1	PROPN
cjfa-21478	132	164	,	,	PUNCT
cjfa-21478	132	165	.	.	PUNCT
cjfa-21478	132	166	,	,	PUNCT
cjfa-21478	132	167	..	..	PUNCT
cjfa-21478	132	168	,	,	PUNCT
cjfa-21478	132	169	p-1	p-1	PROPN
cjfa-21478	132	170	are	be	AUX
cjfa-21478	132	171	(	(	PUNCT
cjfa-21478	132	172	k	k	NOUN
cjfa-21478	132	173	x	x	SYM
cjfa-21478	132	174	k	k	NOUN
cjfa-21478	132	175	)	)	PUNCT
cjfa-21478	132	176	matrices	matrix	NOUN
cjfa-21478	132	177	of	of	ADP
cjfa-21478	132	178	parameters	parameter	NOUN
cjfa-21478	132	179	,	,	PUNCT
cjfa-21478	132	180	and	and	CCONJ
cjfa-21478	132	181	t	t	X
cjfa-21478	132	182	is	be	AUX
cjfa-21478	132	183	a	a	DET
cjfa-21478	132	184	(	(	PUNCT
cjfa-21478	132	185	k	k	PROPN
cjfa-21478	132	186	x1	x1	PROPN
cjfa-21478	132	187	)	)	PUNCT
cjfa-21478	132	188	vector	vector	NOUN
cjfa-21478	132	189	of	of	ADP
cjfa-21478	132	190	normally	normally	ADV
cjfa-21478	132	191	distributed	distribute	VERB
cjfa-21478	132	192	errors	error	NOUN
cjfa-21478	132	193	that	that	PRON
cjfa-21478	132	194	is	be	AUX
cjfa-21478	132	195	serially	serially	ADV
cjfa-21478	132	196	uncorrelated	uncorrelated	ADJ
cjfa-21478	132	197	but	but	CCONJ
cjfa-21478	132	198	has	have	VERB
cjfa-21478	132	199	contemporaneous	contemporaneous	ADJ
cjfa-21478	132	200	covariance	covariance	NOUN
cjfa-21478	132	201	matrix	matrix	NOUN
cjfa-21478	132	202	.	.	PUNCT
cjfa-21478	133	1	results	result	NOUN
cjfa-21478	133	2	and	and	CCONJ
cjfa-21478	133	3	discussion	discussion	NOUN
cjfa-21478	133	4	table	table	NOUN
cjfa-21478	133	5	1	1	NUM
cjfa-21478	133	6	.	.	PUNCT
cjfa-21478	134	1	the	the	DET
cjfa-21478	134	2	effect	effect	NOUN
cjfa-21478	134	3	of	of	ADP
cjfa-21478	134	4	taxation	taxation	NOUN
cjfa-21478	134	5	on	on	ADP
cjfa-21478	134	6	inflation	inflation	NOUN
cjfa-21478	134	7	rate	rate	NOUN
cjfa-21478	134	8	in	in	ADP
cjfa-21478	134	9	nigeria	nigeria	PROPN
cjfa-21478	134	10	dependent	dependent	ADJ
cjfa-21478	134	11	variable	variable	ADJ
cjfa-21478	134	12	independent	independent	ADJ
cjfa-21478	134	13	variables	variable	NOUN
cjfa-21478	134	14	coefficient	coefficient	VERB
cjfa-21478	134	15	standard	standard	ADJ
cjfa-21478	134	16	error	error	NOUN
cjfa-21478	134	17	t	t	NOUN
cjfa-21478	134	18	p>/t/	p>/t/	NOUN
cjfa-21478	134	19	(	(	PUNCT
cjfa-21478	134	20	95	95	NUM
cjfa-21478	134	21	%	%	NOUN
cjfa-21478	134	22	conf	conf	NOUN
cjfa-21478	134	23	.	.	PUNCT
cjfa-21478	135	1	interval	interval	NOUN
cjfa-21478	135	2	)	)	PUNCT
cjfa-21478	135	3	logppt	logppt	VERB
cjfa-21478	135	4	-.2007604	-.2007604	PUNCT
cjfa-21478	135	5	.1912754	.1912754	PROPN
cjfa-21478	135	6	-4.28	-4.28	PROPN
cjfa-21478	135	7	0.005	0.005	NUM
cjfa-21478	135	8	-.6084542	-.6084542	PROPN
cjfa-21478	135	9	.2069334	.2069334	PROPN
cjfa-21478	135	10	(	(	PUNCT
cjfa-21478	135	11	1	1	X
cjfa-21478	135	12	)	)	PUNCT
cjfa-21478	135	13	tajudeen	tajudeen	NOUN
cjfa-21478	135	14	adejare	adejare	NOUN
cjfa-21478	135	15	adegbite14	adegbite14	NOUN
cjfa-21478	135	16	transforming	transform	VERB
cjfa-21478	135	17	equation	equation	NOUN
cjfa-21478	135	18	(	(	PUNCT
cjfa-21478	135	19	1	1	NUM
cjfa-21478	135	20	)	)	PUNCT
cjfa-21478	135	21	to	to	ADP
cjfa-21478	135	22	the	the	DET
cjfa-21478	135	23	natural	natural	ADJ
cjfa-21478	135	24	logarithm	logarithm	NOUN
cjfa-21478	135	25	it	it	PRON
cjfa-21478	135	26	changed	change	VERB
cjfa-21478	135	27	to	to	ADP
cjfa-21478	135	28	struggling	struggle	VERB
cjfa-21478	135	29	economy	economy	NOUN
cjfa-21478	135	30	,	,	PUNCT
cjfa-21478	135	31	causing	cause	VERB
cjfa-21478	135	32	prices	price	NOUN
cjfa-21478	135	33	to	to	PART
cjfa-21478	135	34	fluctuate	fluctuate	VERB
cjfa-21478	135	35	,	,	PUNCT
cjfa-21478	135	36	and	and	CCONJ
cjfa-21478	135	37	unemployment	unemployment	NOUN
cjfa-21478	135	38	and	and	CCONJ
cjfa-21478	135	39	poverty	poverty	NOUN
cjfa-21478	135	40	to	to	PART
cjfa-21478	135	41	increase	increase	VERB
cjfa-21478	135	42	.	.	PUNCT
cjfa-21478	136	1	the	the	DET
cjfa-21478	136	2	formulation	formulation	NOUN
cjfa-21478	136	3	of	of	ADP
cjfa-21478	136	4	the	the	DET
cjfa-21478	136	5	model	model	NOUN
cjfa-21478	136	6	was	be	AUX
cjfa-21478	136	7	based	base	VERB
cjfa-21478	136	8	on	on	ADP
cjfa-21478	136	9	theory	theory	NOUN
cjfa-21478	136	10	that	that	SCONJ
cjfa-21478	136	11	taxation	taxation	NOUN
cjfa-21478	136	12	is	be	AUX
cjfa-21478	136	13	an	an	DET
cjfa-21478	136	14	effective	effective	ADJ
cjfa-21478	136	15	hedge	hedge	NOUN
cjfa-21478	136	16	against	against	ADP
cjfa-21478	136	17	inflation	inflation	NOUN
cjfa-21478	136	18	,	,	PUNCT
cjfa-21478	136	19	that	that	PRON
cjfa-21478	136	20	is	be	AUX
cjfa-21478	136	21	taxation	taxation	NOUN
cjfa-21478	136	22	and	and	CCONJ
cjfa-21478	136	23	inflation	inflation	NOUN
cjfa-21478	136	24	are	be	AUX
cjfa-21478	136	25	inversely	inversely	ADV
cjfa-21478	136	26	related	relate	VERB
cjfa-21478	136	27	.	.	PUNCT
cjfa-21478	137	1	inflation	inflation	NOUN
cjfa-21478	137	2	(	(	PUNCT
cjfa-21478	137	3	infl	infl	PROPN
cjfa-21478	137	4	)	)	PUNCT
cjfa-21478	137	5	was	be	AUX
cjfa-21478	137	6	employed	employ	VERB
cjfa-21478	137	7	as	as	ADP
cjfa-21478	137	8	the	the	DET
cjfa-21478	137	9	explained	explain	VERB
cjfa-21478	137	10	variable	variable	NOUN
cjfa-21478	137	11	while	while	SCONJ
cjfa-21478	137	12	the	the	DET
cjfa-21478	137	13	explanatory	explanatory	ADJ
cjfa-21478	137	14	variables	variable	NOUN
cjfa-21478	137	15	are	be	AUX
cjfa-21478	137	16	petroleum	petroleum	NOUN
cjfa-21478	137	17	profit	profit	NOUN
cjfa-21478	137	18	tax	tax	NOUN
cjfa-21478	137	19	(	(	PUNCT
cjfa-21478	137	20	ppt	ppt	NOUN
cjfa-21478	137	21	)	)	PUNCT
cjfa-21478	137	22	,	,	PUNCT
cjfa-21478	137	23	value	value	NOUN
cjfa-21478	137	24	added	add	VERB
cjfa-21478	137	25	tax	tax	NOUN
cjfa-21478	137	26	(	(	PUNCT
cjfa-21478	137	27	vat	vat	NOUN
cjfa-21478	137	28	)	)	PUNCT
cjfa-21478	137	29	,	,	PUNCT
cjfa-21478	137	30	corporate	corporate	ADJ
cjfa-21478	137	31	income	income	NOUN
cjfa-21478	137	32	tax	tax	NOUN
cjfa-21478	137	33	(	(	PUNCT
cjfa-21478	137	34	corpt	corpt	NOUN
cjfa-21478	137	35	)	)	PUNCT
cjfa-21478	137	36	,	,	PUNCT
cjfa-21478	137	37	and	and	CCONJ
cjfa-21478	137	38	custom	custom	NOUN
cjfa-21478	137	39	and	and	CCONJ
cjfa-21478	137	40	excise	excise	NOUN
cjfa-21478	137	41	duties	duty	NOUN
cjfa-21478	137	42	(	(	PUNCT
cjfa-21478	137	43	cusexc	cusexc	NOUN
cjfa-21478	137	44	)	)	PUNCT
cjfa-21478	137	45	.	.	PUNCT
cjfa-21478	138	1	this	this	PRON
cjfa-21478	138	2	can	can	AUX
cjfa-21478	138	3	be	be	AUX
cjfa-21478	138	4	specifically	specifically	ADV
cjfa-21478	138	5	stated	state	VERB
cjfa-21478	138	6	as	as	ADP
cjfa-21478	138	7	;	;	PUNCT
cjfa-21478	138	8	�	�	PROPN
cjfa-21478	138	9	=	=	SYM
cjfa-21478	138	10	�	�	PROPN
cjfa-21478	138	11	(	(	PUNCT
cjfa-21478	138	12	�	�	PROPN
cjfa-21478	138	13	1	1	NUM
cjfa-21478	138	14	�	�	PROPN
cjfa-21478	138	15	�	�	PROPN
cjfa-21478	138	16	2	2	NUM
cjfa-21478	138	17	�	�	PROPN
cjfa-21478	138	18	�	�	PROPN
cjfa-21478	138	19	3	3	NUM
cjfa-21478	138	20	�	�	PROPN
cjfa-21478	138	21	�	�	PROPN
cjfa-21478	138	22	4	4	NUM
cjfa-21478	138	23	�	�	PROPN
cjfa-21478	138	24	μ	μ	NUM
cjfa-21478	138	25	)	)	PUNCT
cjfa-21478	138	26	the	the	DET
cjfa-21478	138	27	independent	independent	ADJ
cjfa-21478	138	28	variable	variable	ADJ
cjfa-21478	138	29	m1	m1	PROPN
cjfa-21478	138	30	�	�	PROPN
cjfa-21478	138	31	�	�	PROPN
cjfa-21478	138	32	4	4	NUM
cjfa-21478	138	33	the	the	DET
cjfa-21478	138	34	dependent	dependent	ADJ
cjfa-21478	138	35	variable	variable	ADJ
cjfa-21478	138	36	�	�	PROPN
cjfa-21478	138	37	a	a	DET
cjfa-21478	138	38	regression	regression	NOUN
cjfa-21478	138	39	model	model	NOUN
cjfa-21478	138	40	relates	relate	VERB
cjfa-21478	138	41	�	�	PROPN
cjfa-21478	138	42	to	to	ADP
cjfa-21478	138	43	a	a	DET
cjfa-21478	138	44	function	function	NOUN
cjfa-21478	138	45	of	of	ADP
cjfa-21478	138	46	�	�	PROPN
cjfa-21478	138	47	and	and	CCONJ
cjfa-21478	138	48	μ	μ	NOUN
cjfa-21478	138	49	error	error	NOUN
cjfa-21478	138	50	term	term	NOUN
cjfa-21478	138	51	is	be	AUX
cjfa-21478	138	52	denoted	denote	VERB
cjfa-21478	138	53	as	as	ADP
cjfa-21478	138	54	μ	μ	PROPN
cjfa-21478	138	55	.	.	PUNCT
cjfa-21478	138	56	�	�	PROPN
cjfa-21478	138	57	�	�	PROPN
cjfa-21478	138	58	�	�	PROPN
cjfa-21478	138	59	�	�	PROPN
cjfa-21478	138	60	�	�	PROPN
cjfa-21478	138	61	�	�	PROPN
cjfa-21478	138	62	�	�	PROPN
cjfa-21478	138	63	�	�	PROPN
cjfa-21478	138	64	�	�	PROPN
cjfa-21478	138	65	�	�	PROPN
cjfa-21478	138	66	�	�	PROPN
cjfa-21478	138	67	�	�	PROPN
cjfa-21478	138	68	+	+	PROPN
cjfa-21478	138	69	�	�	PROPN
cjfa-21478	138	70	�	�	PROPN
cjfa-21478	138	71	1	1	NUM
cjfa-21478	138	72	�	�	PROPN
cjfa-21478	138	73	�	�	PROPN
cjfa-21478	138	74	�	�	PROPN
cjfa-21478	138	75	�	�	PROPN
cjfa-21478	138	76	�	�	PROPN
cjfa-21478	138	77	�	�	PROPN
cjfa-21478	138	78	�	�	PROPN
cjfa-21478	138	79	+	+	PROPN
cjfa-21478	138	80	�	�	PROPN
cjfa-21478	138	81	�	�	PROPN
cjfa-21478	138	82	2	2	NUM
cjfa-21478	138	83	�	�	PROPN
cjfa-21478	138	84	�	�	PROPN
cjfa-21478	138	85	�	�	PROPN
cjfa-21478	138	86	�	�	PROPN
cjfa-21478	138	87	�	�	PROPN
cjfa-21478	138	88	�	�	PROPN
cjfa-21478	138	89	�	�	PROPN
cjfa-21478	138	90	+	+	PROPN
cjfa-21478	138	91	�	�	PROPN
cjfa-21478	138	92	�	�	PROPN
cjfa-21478	138	93	3	3	NUM
cjfa-21478	138	94	�	�	PROPN
cjfa-21478	138	95	�	�	PROPN
cjfa-21478	138	96	�	�	PROPN
cjfa-21478	138	97	�	�	PROPN
cjfa-21478	138	98	�	�	PROPN
cjfa-21478	138	99	�	�	PROPN
cjfa-21478	138	100	�	�	PROPN
cjfa-21478	138	101	�	�	PROPN
cjfa-21478	138	102	�	�	PROPN
cjfa-21478	138	103	+	+	PROPN
cjfa-21478	138	104	�	�	PROPN
cjfa-21478	138	105	�	�	PROPN
cjfa-21478	138	106	4	4	NUM
cjfa-21478	138	107	�	�	PROPN
cjfa-21478	138	108	�	�	PROPN
cjfa-21478	138	109	�	�	PROPN
cjfa-21478	138	110	�	�	PROPN
cjfa-21478	138	111	�	�	PROPN
cjfa-21478	138	112	�	�	PROPN
cjfa-21478	138	113	�	�	PROPN
cjfa-21478	138	114	�	�	PROPN
cjfa-21478	138	115	�	�	PROPN
cjfa-21478	138	116	�	�	PROPN
cjfa-21478	138	117	+	+	CCONJ
cjfa-21478	139	1	μ3	μ3	ADJ
cjfa-21478	139	2	(	(	PUNCT
cjfa-21478	139	3	1	1	X
cjfa-21478	139	4	)	)	PUNCT
cjfa-21478	139	5	transforming	transform	VERB
cjfa-21478	139	6	equation	equation	NOUN
cjfa-21478	139	7	(	(	PUNCT
cjfa-21478	139	8	1	1	NUM
cjfa-21478	139	9	)	)	PUNCT
cjfa-21478	139	10	to	to	ADP
cjfa-21478	139	11	the	the	DET
cjfa-21478	139	12	natural	natural	ADJ
cjfa-21478	139	13	logarithm	logarithm	NOUN
cjfa-21478	139	14	it	it	PRON
cjfa-21478	139	15	changed	change	VERB
cjfa-21478	139	16	to	to	ADP
cjfa-21478	139	17	�	�	PROPN
cjfa-21478	139	18	�	�	PROPN
cjfa-21478	139	19	�	�	PROPN
cjfa-21478	139	20	�	�	PROPN
cjfa-21478	139	21	�	�	PROPN
cjfa-21478	139	22	�	�	PROPN
cjfa-21478	139	23	�	�	PROPN
cjfa-21478	139	24	�	�	PROPN
cjfa-21478	139	25	�	�	PROPN
cjfa-21478	139	26	�	�	PROPN
cjfa-21478	139	27	�	�	PROPN
cjfa-21478	139	28	�	�	PROPN
cjfa-21478	139	29	�	�	PROPN
cjfa-21478	139	30	�	�	PROPN
cjfa-21478	139	31	�	�	PROPN
cjfa-21478	139	32	+	+	PROPN
cjfa-21478	139	33	�	�	PROPN
cjfa-21478	139	34	�	�	PROPN
cjfa-21478	139	35	1	1	NUM
cjfa-21478	139	36	�	�	PROPN
cjfa-21478	139	37	�	�	PROPN
cjfa-21478	139	38	�	�	PROPN
cjfa-21478	139	39	�	�	PROPN
cjfa-21478	139	40	�	�	PROPN
cjfa-21478	139	41	�	�	PROPN
cjfa-21478	139	42	�	�	PROPN
cjfa-21478	139	43	�	�	PROPN
cjfa-21478	139	44	�	�	PROPN
cjfa-21478	139	45	�	�	PROPN
cjfa-21478	139	46	+	+	PROPN
cjfa-21478	139	47	�	�	PROPN
cjfa-21478	139	48	�	�	PROPN
cjfa-21478	139	49	2	2	NUM
cjfa-21478	139	50	�	�	PROPN
cjfa-21478	139	51	�	�	PROPN
cjfa-21478	139	52	�	�	PROPN
cjfa-21478	139	53	�	�	PROPN
cjfa-21478	139	54	�	�	PROPN
cjfa-21478	139	55	�	�	PROPN
cjfa-21478	139	56	�	�	PROPN
cjfa-21478	139	57	�	�	PROPN
cjfa-21478	139	58	�	�	PROPN
cjfa-21478	139	59	�	�	PROPN
cjfa-21478	139	60	+	+	PROPN
cjfa-21478	139	61	�	�	PROPN
cjfa-21478	139	62	�	�	PROPN
cjfa-21478	139	63	3	3	NUM
cjfa-21478	139	64	�	�	PROPN
cjfa-21478	139	65	�	�	PROPN
cjfa-21478	139	66	�	�	PROPN
cjfa-21478	139	67	�	�	PROPN
cjfa-21478	139	68	�	�	PROPN
cjfa-21478	139	69	�	�	PROPN
cjfa-21478	139	70	�	�	PROPN
cjfa-21478	139	71	�	�	PROPN
cjfa-21478	139	72	�	�	PROPN
cjfa-21478	139	73	�	�	PROPN
cjfa-21478	139	74	�	�	PROPN
cjfa-21478	139	75	�	�	PROPN
cjfa-21478	139	76	+	+	PROPN
cjfa-21478	139	77	�	�	PROPN
cjfa-21478	139	78	�	�	PROPN
cjfa-21478	139	79	4	4	NUM
cjfa-21478	139	80	�	�	PROPN
cjfa-21478	139	81	�	�	PROPN
cjfa-21478	139	82	�	�	PROPN
cjfa-21478	139	83	�	�	PROPN
cjfa-21478	139	84	�	�	PROPN
cjfa-21478	139	85	�	�	PROPN
cjfa-21478	139	86	�	�	PROPN
cjfa-21478	139	87	�	�	PROPN
cjfa-21478	139	88	�	�	PROPN
cjfa-21478	139	89	�	�	PROPN
cjfa-21478	139	90	�	�	PROPN
cjfa-21478	139	91	�	�	PROPN
cjfa-21478	139	92	�	�	PROPN
cjfa-21478	139	93	+	+	CCONJ
cjfa-21478	139	94	μ4	μ4	PROPN
cjfa-21478	139	95	(	(	PUNCT
cjfa-21478	139	96	2	2	NUM
cjfa-21478	139	97	)	)	PUNCT
cjfa-21478	139	98	basic	basic	ADJ
cjfa-21478	139	99	vecm	vecm	NOUN
cjfa-21478	139	100	is	be	AUX
cjfa-21478	139	101	�	�	PROPN
cjfa-21478	139	102	�	�	PROPN
cjfa-21478	139	103	�	�	PROPN
cjfa-21478	139	104	�	�	PROPN
cjfa-21478	139	105	�	�	PROPN
cjfa-21478	139	106	�	�	PROPN
cjfa-21478	139	107	�	�	PROPN
cjfa-21478	139	108	�	�	PROPN
cjfa-21478	139	109	�	�	PROPN
cjfa-21478	139	110	�	�	PROPN
cjfa-21478	139	111	�	�	PROPN
cjfa-21478	139	112	+	+	CCONJ
cjfa-21478	139	113	∑	∑	PUNCT
cjfa-21478	139	114			PROPN
cjfa-21478	139	115	�	�	PROPN
cjfa-21478	139	116	�	�	PROPN
cjfa-21478	139	117	�	�	PROPN
cjfa-21478	139	118	�	�	PROPN
cjfa-21478	139	119	�	�	PROPN
cjfa-21478	139	120	�	�	PROPN
cjfa-21478	139	121	+	+	PROPN
cjfa-21478	139	122	∈	∈	PROPN
cjfa-21478	139	123	�	�	PROPN
cjfa-21478	139	124	�	�	PROPN
cjfa-21478	139	125	�	�	PROPN
cjfa-21478	139	126	�	�	PROPN
cjfa-21478	139	127	�	�	PROPN
cjfa-21478	139	128	�	�	PROPN
cjfa-21478	139	129	�	�	PROPN
cjfa-21478	139	130	(	(	PUNCT
cjfa-21478	139	131	3	3	NUM
cjfa-21478	139	132	)	)	PUNCT
cjfa-21478	139	133	where	where	SCONJ
cjfa-21478	139	134	y	y	PROPN
cjfa-21478	139	135	is	be	AUX
cjfa-21478	139	136	a	a	DET
cjfa-21478	139	137	(	(	PUNCT
cjfa-21478	139	138	k	k	NOUN
cjfa-21478	139	139	x	x	SYM
cjfa-21478	139	140	1	1	X
cjfa-21478	139	141	)	)	PUNCT
cjfa-21478	139	142	vector	vector	NOUN
cjfa-21478	139	143	of	of	ADP
cjfa-21478	139	144	i(1	i(1	PROPN
cjfa-21478	139	145	)	)	PUNCT
cjfa-21478	139	146	variables	variable	NOUN
cjfa-21478	139	147	,	,	PUNCT
cjfa-21478	139	148	and	and	PROPN
cjfa-21478	139	149			PROPN
cjfa-21478	139	150	are	be	AUX
cjfa-21478	139	151	(	(	PUNCT
cjfa-21478	139	152	kx	kx	NOUN
cjfa-21478	139	153	r	r	NOUN
cjfa-21478	139	154	)	)	PUNCT
cjfa-21478	139	155	parameter	parameter	NOUN
cjfa-21478	139	156	matrices	matrix	NOUN
cjfa-21478	139	157	with	with	ADP
cjfa-21478	139	158	rank	rank	NOUN
cjfa-21478	139	159	r	r	NOUN
cjfa-21478	139	160	<	<	X
cjfa-21478	139	161	k	k	X
cjfa-21478	139	162	,	,	PUNCT
cjfa-21478	139	163	1	1	PROPN
cjfa-21478	139	164	,	,	PUNCT
cjfa-21478	139	165	.	.	PUNCT
cjfa-21478	139	166	,	,	PUNCT
cjfa-21478	139	167	..	..	PUNCT
cjfa-21478	139	168	,	,	PUNCT
cjfa-21478	139	169	p-1	p-1	PROPN
cjfa-21478	139	170	are	be	AUX
cjfa-21478	139	171	(	(	PUNCT
cjfa-21478	139	172	k	k	NOUN
cjfa-21478	139	173	x	x	SYM
cjfa-21478	139	174	k	k	NOUN
cjfa-21478	139	175	)	)	PUNCT
cjfa-21478	139	176	matrices	matrix	NOUN
cjfa-21478	139	177	of	of	ADP
cjfa-21478	139	178	parameters	parameter	NOUN
cjfa-21478	139	179	,	,	PUNCT
cjfa-21478	139	180	and	and	CCONJ
cjfa-21478	139	181	t	t	X
cjfa-21478	139	182	is	be	AUX
cjfa-21478	139	183	a	a	DET
cjfa-21478	139	184	(	(	PUNCT
cjfa-21478	139	185	k	k	PROPN
cjfa-21478	139	186	x1	x1	PROPN
cjfa-21478	139	187	)	)	PUNCT
cjfa-21478	139	188	vector	vector	NOUN
cjfa-21478	139	189	of	of	ADP
cjfa-21478	139	190	normally	normally	ADV
cjfa-21478	139	191	distributed	distribute	VERB
cjfa-21478	139	192	errors	error	NOUN
cjfa-21478	139	193	that	that	PRON
cjfa-21478	139	194	is	be	AUX
cjfa-21478	139	195	serially	serially	ADV
cjfa-21478	139	196	uncorrelated	uncorrelated	ADJ
cjfa-21478	139	197	but	but	CCONJ
cjfa-21478	139	198	has	have	VERB
cjfa-21478	139	199	contemporaneous	contemporaneous	ADJ
cjfa-21478	139	200	covariance	covariance	NOUN
cjfa-21478	139	201	matrix	matrix	NOUN
cjfa-21478	139	202	.	.	PUNCT
cjfa-21478	140	1	results	result	NOUN
cjfa-21478	140	2	and	and	CCONJ
cjfa-21478	140	3	discussion	discussion	NOUN
cjfa-21478	140	4	table	table	NOUN
cjfa-21478	140	5	1	1	NUM
cjfa-21478	140	6	.	.	PUNCT
cjfa-21478	141	1	the	the	DET
cjfa-21478	141	2	effect	effect	NOUN
cjfa-21478	141	3	of	of	ADP
cjfa-21478	141	4	taxation	taxation	NOUN
cjfa-21478	141	5	on	on	ADP
cjfa-21478	141	6	inflation	inflation	NOUN
cjfa-21478	141	7	rate	rate	NOUN
cjfa-21478	141	8	in	in	ADP
cjfa-21478	141	9	nigeria	nigeria	PROPN
cjfa-21478	141	10	dependent	dependent	ADJ
cjfa-21478	141	11	variable	variable	ADJ
cjfa-21478	141	12	independent	independent	ADJ
cjfa-21478	141	13	variables	variable	NOUN
cjfa-21478	141	14	coefficient	coefficient	VERB
cjfa-21478	141	15	standard	standard	ADJ
cjfa-21478	141	16	error	error	NOUN
cjfa-21478	141	17	t	t	NOUN
cjfa-21478	141	18	p>/t/	p>/t/	NOUN
cjfa-21478	141	19	(	(	PUNCT
cjfa-21478	141	20	95	95	NUM
cjfa-21478	141	21	%	%	NOUN
cjfa-21478	141	22	conf	conf	NOUN
cjfa-21478	141	23	.	.	PUNCT
cjfa-21478	142	1	interval	interval	NOUN
cjfa-21478	142	2	)	)	PUNCT
cjfa-21478	142	3	logppt	logppt	VERB
cjfa-21478	142	4	-.2007604	-.2007604	PUNCT
cjfa-21478	142	5	.1912754	.1912754	PROPN
cjfa-21478	142	6	-4.28	-4.28	PROPN
cjfa-21478	142	7	0.005	0.005	NUM
cjfa-21478	142	8	-.6084542	-.6084542	PROPN
cjfa-21478	142	9	.2069334	.2069334	PROPN
cjfa-21478	142	10	(	(	PUNCT
cjfa-21478	142	11	2	2	NUM
cjfa-21478	142	12	)	)	PUNCT
cjfa-21478	142	13	basic	basic	ADJ
cjfa-21478	142	14	vecm	vecm	NOUN
cjfa-21478	142	15	is	be	AUX
cjfa-21478	142	16	struggling	struggle	VERB
cjfa-21478	142	17	economy	economy	NOUN
cjfa-21478	142	18	,	,	PUNCT
cjfa-21478	142	19	causing	cause	VERB
cjfa-21478	142	20	prices	price	NOUN
cjfa-21478	142	21	to	to	PART
cjfa-21478	142	22	fluctuate	fluctuate	VERB
cjfa-21478	142	23	,	,	PUNCT
cjfa-21478	142	24	and	and	CCONJ
cjfa-21478	142	25	unemployment	unemployment	NOUN
cjfa-21478	142	26	and	and	CCONJ
cjfa-21478	142	27	poverty	poverty	NOUN
cjfa-21478	142	28	to	to	PART
cjfa-21478	142	29	increase	increase	VERB
cjfa-21478	142	30	.	.	PUNCT
cjfa-21478	143	1	the	the	DET
cjfa-21478	143	2	formulation	formulation	NOUN
cjfa-21478	143	3	of	of	ADP
cjfa-21478	143	4	the	the	DET
cjfa-21478	143	5	model	model	NOUN
cjfa-21478	143	6	was	be	AUX
cjfa-21478	143	7	based	base	VERB
cjfa-21478	143	8	on	on	ADP
cjfa-21478	143	9	theory	theory	NOUN
cjfa-21478	143	10	that	that	SCONJ
cjfa-21478	143	11	taxation	taxation	NOUN
cjfa-21478	143	12	is	be	AUX
cjfa-21478	143	13	an	an	DET
cjfa-21478	143	14	effective	effective	ADJ
cjfa-21478	143	15	hedge	hedge	NOUN
cjfa-21478	143	16	against	against	ADP
cjfa-21478	143	17	inflation	inflation	NOUN
cjfa-21478	143	18	,	,	PUNCT
cjfa-21478	143	19	that	that	PRON
cjfa-21478	143	20	is	be	AUX
cjfa-21478	143	21	taxation	taxation	NOUN
cjfa-21478	143	22	and	and	CCONJ
cjfa-21478	143	23	inflation	inflation	NOUN
cjfa-21478	143	24	are	be	AUX
cjfa-21478	143	25	inversely	inversely	ADV
cjfa-21478	143	26	related	relate	VERB
cjfa-21478	143	27	.	.	PUNCT
cjfa-21478	144	1	inflation	inflation	NOUN
cjfa-21478	144	2	(	(	PUNCT
cjfa-21478	144	3	infl	infl	PROPN
cjfa-21478	144	4	)	)	PUNCT
cjfa-21478	144	5	was	be	AUX
cjfa-21478	144	6	employed	employ	VERB
cjfa-21478	144	7	as	as	ADP
cjfa-21478	144	8	the	the	DET
cjfa-21478	144	9	explained	explain	VERB
cjfa-21478	144	10	variable	variable	NOUN
cjfa-21478	144	11	while	while	SCONJ
cjfa-21478	144	12	the	the	DET
cjfa-21478	144	13	explanatory	explanatory	ADJ
cjfa-21478	144	14	variables	variable	NOUN
cjfa-21478	144	15	are	be	AUX
cjfa-21478	144	16	petroleum	petroleum	NOUN
cjfa-21478	144	17	profit	profit	NOUN
cjfa-21478	144	18	tax	tax	NOUN
cjfa-21478	144	19	(	(	PUNCT
cjfa-21478	144	20	ppt	ppt	NOUN
cjfa-21478	144	21	)	)	PUNCT
cjfa-21478	144	22	,	,	PUNCT
cjfa-21478	144	23	value	value	NOUN
cjfa-21478	144	24	added	add	VERB
cjfa-21478	144	25	tax	tax	NOUN
cjfa-21478	144	26	(	(	PUNCT
cjfa-21478	144	27	vat	vat	NOUN
cjfa-21478	144	28	)	)	PUNCT
cjfa-21478	144	29	,	,	PUNCT
cjfa-21478	144	30	corporate	corporate	ADJ
cjfa-21478	144	31	income	income	NOUN
cjfa-21478	144	32	tax	tax	NOUN
cjfa-21478	144	33	(	(	PUNCT
cjfa-21478	144	34	corpt	corpt	NOUN
cjfa-21478	144	35	)	)	PUNCT
cjfa-21478	144	36	,	,	PUNCT
cjfa-21478	144	37	and	and	CCONJ
cjfa-21478	144	38	custom	custom	NOUN
cjfa-21478	144	39	and	and	CCONJ
cjfa-21478	144	40	excise	excise	NOUN
cjfa-21478	144	41	duties	duty	NOUN
cjfa-21478	144	42	(	(	PUNCT
cjfa-21478	144	43	cusexc	cusexc	NOUN
cjfa-21478	144	44	)	)	PUNCT
cjfa-21478	144	45	.	.	PUNCT
cjfa-21478	145	1	this	this	PRON
cjfa-21478	145	2	can	can	AUX
cjfa-21478	145	3	be	be	AUX
cjfa-21478	145	4	specifically	specifically	ADV
cjfa-21478	145	5	stated	state	VERB
cjfa-21478	145	6	as	as	ADP
cjfa-21478	145	7	;	;	PUNCT
cjfa-21478	145	8	�	�	PROPN
cjfa-21478	145	9	=	=	SYM
cjfa-21478	145	10	�	�	PROPN
cjfa-21478	145	11	(	(	PUNCT
cjfa-21478	145	12	�	�	PROPN
cjfa-21478	145	13	1	1	NUM
cjfa-21478	145	14	�	�	PROPN
cjfa-21478	145	15	�	�	PROPN
cjfa-21478	145	16	2	2	NUM
cjfa-21478	145	17	�	�	PROPN
cjfa-21478	145	18	�	�	PROPN
cjfa-21478	145	19	3	3	NUM
cjfa-21478	145	20	�	�	PROPN
cjfa-21478	145	21	�	�	PROPN
cjfa-21478	145	22	4	4	NUM
cjfa-21478	145	23	�	�	PROPN
cjfa-21478	145	24	μ	μ	NUM
cjfa-21478	145	25	)	)	PUNCT
cjfa-21478	145	26	the	the	DET
cjfa-21478	145	27	independent	independent	ADJ
cjfa-21478	145	28	variable	variable	ADJ
cjfa-21478	145	29	m1	m1	PROPN
cjfa-21478	145	30	�	�	PROPN
cjfa-21478	145	31	�	�	PROPN
cjfa-21478	145	32	4	4	NUM
cjfa-21478	145	33	the	the	DET
cjfa-21478	145	34	dependent	dependent	ADJ
cjfa-21478	145	35	variable	variable	ADJ
cjfa-21478	145	36	�	�	PROPN
cjfa-21478	145	37	a	a	DET
cjfa-21478	145	38	regression	regression	NOUN
cjfa-21478	145	39	model	model	NOUN
cjfa-21478	145	40	relates	relate	VERB
cjfa-21478	145	41	�	�	PROPN
cjfa-21478	145	42	to	to	ADP
cjfa-21478	145	43	a	a	DET
cjfa-21478	145	44	function	function	NOUN
cjfa-21478	145	45	of	of	ADP
cjfa-21478	145	46	�	�	PROPN
cjfa-21478	145	47	and	and	CCONJ
cjfa-21478	145	48	μ	μ	NOUN
cjfa-21478	145	49	error	error	NOUN
cjfa-21478	145	50	term	term	NOUN
cjfa-21478	145	51	is	be	AUX
cjfa-21478	145	52	denoted	denote	VERB
cjfa-21478	145	53	as	as	ADP
cjfa-21478	145	54	μ	μ	PROPN
cjfa-21478	145	55	.	.	PUNCT
cjfa-21478	145	56	�	�	PROPN
cjfa-21478	145	57	�	�	PROPN
cjfa-21478	145	58	�	�	PROPN
cjfa-21478	145	59	�	�	PROPN
cjfa-21478	145	60	�	�	PROPN
cjfa-21478	145	61	�	�	PROPN
cjfa-21478	145	62	�	�	PROPN
cjfa-21478	145	63	�	�	PROPN
cjfa-21478	145	64	�	�	PROPN
cjfa-21478	145	65	�	�	PROPN
cjfa-21478	145	66	�	�	PROPN
cjfa-21478	145	67	�	�	PROPN
cjfa-21478	145	68	+	+	PROPN
cjfa-21478	145	69	�	�	PROPN
cjfa-21478	145	70	�	�	PROPN
cjfa-21478	145	71	1	1	NUM
cjfa-21478	145	72	�	�	PROPN
cjfa-21478	145	73	�	�	PROPN
cjfa-21478	145	74	�	�	PROPN
cjfa-21478	145	75	�	�	PROPN
cjfa-21478	145	76	�	�	PROPN
cjfa-21478	145	77	�	�	PROPN
cjfa-21478	145	78	�	�	PROPN
cjfa-21478	145	79	+	+	PROPN
cjfa-21478	145	80	�	�	PROPN
cjfa-21478	145	81	�	�	PROPN
cjfa-21478	145	82	2	2	NUM
cjfa-21478	145	83	�	�	PROPN
cjfa-21478	145	84	�	�	PROPN
cjfa-21478	145	85	�	�	PROPN
cjfa-21478	145	86	�	�	PROPN
cjfa-21478	145	87	�	�	PROPN
cjfa-21478	145	88	�	�	PROPN
cjfa-21478	145	89	�	�	PROPN
cjfa-21478	145	90	+	+	PROPN
cjfa-21478	145	91	�	�	PROPN
cjfa-21478	145	92	�	�	PROPN
cjfa-21478	145	93	3	3	NUM
cjfa-21478	145	94	�	�	PROPN
cjfa-21478	145	95	�	�	PROPN
cjfa-21478	145	96	�	�	PROPN
cjfa-21478	145	97	�	�	PROPN
cjfa-21478	145	98	�	�	PROPN
cjfa-21478	145	99	�	�	PROPN
cjfa-21478	145	100	�	�	PROPN
cjfa-21478	145	101	�	�	PROPN
cjfa-21478	145	102	�	�	PROPN
cjfa-21478	145	103	+	+	PROPN
cjfa-21478	145	104	�	�	PROPN
cjfa-21478	145	105	�	�	PROPN
cjfa-21478	145	106	4	4	NUM
cjfa-21478	145	107	�	�	PROPN
cjfa-21478	145	108	�	�	PROPN
cjfa-21478	145	109	�	�	PROPN
cjfa-21478	145	110	�	�	PROPN
cjfa-21478	145	111	�	�	PROPN
cjfa-21478	145	112	�	�	PROPN
cjfa-21478	145	113	�	�	PROPN
cjfa-21478	145	114	�	�	PROPN
cjfa-21478	145	115	�	�	PROPN
cjfa-21478	145	116	�	�	PROPN
cjfa-21478	145	117	+	+	CCONJ
cjfa-21478	146	1	μ3	μ3	ADJ
cjfa-21478	146	2	(	(	PUNCT
cjfa-21478	146	3	1	1	X
cjfa-21478	146	4	)	)	PUNCT
cjfa-21478	146	5	transforming	transform	VERB
cjfa-21478	146	6	equation	equation	NOUN
cjfa-21478	146	7	(	(	PUNCT
cjfa-21478	146	8	1	1	NUM
cjfa-21478	146	9	)	)	PUNCT
cjfa-21478	146	10	to	to	ADP
cjfa-21478	146	11	the	the	DET
cjfa-21478	146	12	natural	natural	ADJ
cjfa-21478	146	13	logarithm	logarithm	NOUN
cjfa-21478	146	14	it	it	PRON
cjfa-21478	146	15	changed	change	VERB
cjfa-21478	146	16	to	to	ADP
cjfa-21478	146	17	�	�	PROPN
cjfa-21478	146	18	�	�	PROPN
cjfa-21478	146	19	�	�	PROPN
cjfa-21478	146	20	�	�	PROPN
cjfa-21478	146	21	�	�	PROPN
cjfa-21478	146	22	�	�	PROPN
cjfa-21478	146	23	�	�	PROPN
cjfa-21478	146	24	�	�	PROPN
cjfa-21478	146	25	�	�	PROPN
cjfa-21478	146	26	�	�	PROPN
cjfa-21478	146	27	�	�	PROPN
cjfa-21478	146	28	�	�	PROPN
cjfa-21478	146	29	�	�	PROPN
cjfa-21478	146	30	�	�	PROPN
cjfa-21478	146	31	�	�	PROPN
cjfa-21478	146	32	+	+	PROPN
cjfa-21478	146	33	�	�	PROPN
cjfa-21478	146	34	�	�	PROPN
cjfa-21478	146	35	1	1	NUM
cjfa-21478	146	36	�	�	PROPN
cjfa-21478	146	37	�	�	PROPN
cjfa-21478	146	38	�	�	PROPN
cjfa-21478	146	39	�	�	PROPN
cjfa-21478	146	40	�	�	PROPN
cjfa-21478	146	41	�	�	PROPN
cjfa-21478	146	42	�	�	PROPN
cjfa-21478	146	43	�	�	PROPN
cjfa-21478	146	44	�	�	PROPN
cjfa-21478	146	45	�	�	PROPN
cjfa-21478	146	46	+	+	PROPN
cjfa-21478	146	47	�	�	PROPN
cjfa-21478	146	48	�	�	PROPN
cjfa-21478	146	49	2	2	NUM
cjfa-21478	146	50	�	�	PROPN
cjfa-21478	146	51	�	�	PROPN
cjfa-21478	146	52	�	�	PROPN
cjfa-21478	146	53	�	�	PROPN
cjfa-21478	146	54	�	�	PROPN
cjfa-21478	146	55	�	�	PROPN
cjfa-21478	146	56	�	�	PROPN
cjfa-21478	146	57	�	�	PROPN
cjfa-21478	146	58	�	�	PROPN
cjfa-21478	146	59	�	�	PROPN
cjfa-21478	146	60	+	+	PROPN
cjfa-21478	146	61	�	�	PROPN
cjfa-21478	146	62	�	�	PROPN
cjfa-21478	146	63	3	3	NUM
cjfa-21478	146	64	�	�	PROPN
cjfa-21478	146	65	�	�	PROPN
cjfa-21478	146	66	�	�	PROPN
cjfa-21478	146	67	�	�	PROPN
cjfa-21478	146	68	�	�	PROPN
cjfa-21478	146	69	�	�	PROPN
cjfa-21478	146	70	�	�	PROPN
cjfa-21478	146	71	�	�	PROPN
cjfa-21478	146	72	�	�	PROPN
cjfa-21478	146	73	�	�	PROPN
cjfa-21478	146	74	�	�	PROPN
cjfa-21478	146	75	�	�	PROPN
cjfa-21478	146	76	+	+	PROPN
cjfa-21478	146	77	�	�	PROPN
cjfa-21478	146	78	�	�	PROPN
cjfa-21478	146	79	4	4	NUM
cjfa-21478	146	80	�	�	PROPN
cjfa-21478	146	81	�	�	PROPN
cjfa-21478	146	82	�	�	PROPN
cjfa-21478	146	83	�	�	PROPN
cjfa-21478	146	84	�	�	PROPN
cjfa-21478	146	85	�	�	PROPN
cjfa-21478	146	86	�	�	PROPN
cjfa-21478	146	87	�	�	PROPN
cjfa-21478	146	88	�	�	PROPN
cjfa-21478	146	89	�	�	PROPN
cjfa-21478	146	90	�	�	PROPN
cjfa-21478	146	91	�	�	PROPN
cjfa-21478	146	92	�	�	PROPN
cjfa-21478	146	93	+	+	CCONJ
cjfa-21478	146	94	μ4	μ4	PROPN
cjfa-21478	146	95	(	(	PUNCT
cjfa-21478	146	96	2	2	NUM
cjfa-21478	146	97	)	)	PUNCT
cjfa-21478	146	98	basic	basic	ADJ
cjfa-21478	146	99	vecm	vecm	NOUN
cjfa-21478	146	100	is	be	AUX
cjfa-21478	146	101	�	�	PROPN
cjfa-21478	146	102	�	�	PROPN
cjfa-21478	146	103	�	�	PROPN
cjfa-21478	146	104	�	�	PROPN
cjfa-21478	146	105	�	�	PROPN
cjfa-21478	146	106	�	�	PROPN
cjfa-21478	146	107	�	�	PROPN
cjfa-21478	146	108	�	�	PROPN
cjfa-21478	146	109	�	�	PROPN
cjfa-21478	146	110	�	�	PROPN
cjfa-21478	146	111	�	�	PROPN
cjfa-21478	146	112	+	+	CCONJ
cjfa-21478	146	113	∑	∑	PUNCT
cjfa-21478	146	114			PROPN
cjfa-21478	146	115	�	�	PROPN
cjfa-21478	146	116	�	�	PROPN
cjfa-21478	146	117	�	�	PROPN
cjfa-21478	146	118	�	�	PROPN
cjfa-21478	146	119	�	�	PROPN
cjfa-21478	146	120	�	�	PROPN
cjfa-21478	146	121	+	+	PROPN
cjfa-21478	146	122	∈	∈	PROPN
cjfa-21478	146	123	�	�	PROPN
cjfa-21478	146	124	�	�	PROPN
cjfa-21478	146	125	�	�	PROPN
cjfa-21478	146	126	�	�	PROPN
cjfa-21478	146	127	�	�	PROPN
cjfa-21478	146	128	�	�	PROPN
cjfa-21478	146	129	�	�	PROPN
cjfa-21478	146	130	(	(	PUNCT
cjfa-21478	146	131	3	3	NUM
cjfa-21478	146	132	)	)	PUNCT
cjfa-21478	146	133	where	where	SCONJ
cjfa-21478	146	134	y	y	PROPN
cjfa-21478	146	135	is	be	AUX
cjfa-21478	146	136	a	a	DET
cjfa-21478	146	137	(	(	PUNCT
cjfa-21478	146	138	k	k	NOUN
cjfa-21478	146	139	x	x	SYM
cjfa-21478	146	140	1	1	X
cjfa-21478	146	141	)	)	PUNCT
cjfa-21478	146	142	vector	vector	NOUN
cjfa-21478	146	143	of	of	ADP
cjfa-21478	146	144	i(1	i(1	PROPN
cjfa-21478	146	145	)	)	PUNCT
cjfa-21478	146	146	variables	variable	NOUN
cjfa-21478	146	147	,	,	PUNCT
cjfa-21478	146	148	and	and	PROPN
cjfa-21478	146	149			PROPN
cjfa-21478	146	150	are	be	AUX
cjfa-21478	146	151	(	(	PUNCT
cjfa-21478	146	152	kx	kx	NOUN
cjfa-21478	146	153	r	r	NOUN
cjfa-21478	146	154	)	)	PUNCT
cjfa-21478	146	155	parameter	parameter	NOUN
cjfa-21478	146	156	matrices	matrix	NOUN
cjfa-21478	146	157	with	with	ADP
cjfa-21478	146	158	rank	rank	NOUN
cjfa-21478	146	159	r	r	NOUN
cjfa-21478	146	160	<	<	X
cjfa-21478	146	161	k	k	X
cjfa-21478	146	162	,	,	PUNCT
cjfa-21478	146	163	1	1	PROPN
cjfa-21478	146	164	,	,	PUNCT
cjfa-21478	146	165	.	.	PUNCT
cjfa-21478	146	166	,	,	PUNCT
cjfa-21478	146	167	..	..	PUNCT
cjfa-21478	146	168	,	,	PUNCT
cjfa-21478	146	169	p-1	p-1	PROPN
cjfa-21478	146	170	are	be	AUX
cjfa-21478	146	171	(	(	PUNCT
cjfa-21478	146	172	k	k	NOUN
cjfa-21478	146	173	x	x	SYM
cjfa-21478	146	174	k	k	NOUN
cjfa-21478	146	175	)	)	PUNCT
cjfa-21478	146	176	matrices	matrix	NOUN
cjfa-21478	146	177	of	of	ADP
cjfa-21478	146	178	parameters	parameter	NOUN
cjfa-21478	146	179	,	,	PUNCT
cjfa-21478	146	180	and	and	CCONJ
cjfa-21478	146	181	t	t	X
cjfa-21478	146	182	is	be	AUX
cjfa-21478	146	183	a	a	DET
cjfa-21478	146	184	(	(	PUNCT
cjfa-21478	146	185	k	k	PROPN
cjfa-21478	146	186	x1	x1	PROPN
cjfa-21478	146	187	)	)	PUNCT
cjfa-21478	146	188	vector	vector	NOUN
cjfa-21478	146	189	of	of	ADP
cjfa-21478	146	190	normally	normally	ADV
cjfa-21478	146	191	distributed	distribute	VERB
cjfa-21478	146	192	errors	error	NOUN
cjfa-21478	146	193	that	that	PRON
cjfa-21478	146	194	is	be	AUX
cjfa-21478	146	195	serially	serially	ADV
cjfa-21478	146	196	uncorrelated	uncorrelated	ADJ
cjfa-21478	146	197	but	but	CCONJ
cjfa-21478	146	198	has	have	VERB
cjfa-21478	146	199	contemporaneous	contemporaneous	ADJ
cjfa-21478	146	200	covariance	covariance	NOUN
cjfa-21478	146	201	matrix	matrix	NOUN
cjfa-21478	146	202	.	.	PUNCT
cjfa-21478	147	1	results	result	NOUN
cjfa-21478	147	2	and	and	CCONJ
cjfa-21478	147	3	discussion	discussion	NOUN
cjfa-21478	147	4	table	table	NOUN
cjfa-21478	147	5	1	1	NUM
cjfa-21478	147	6	.	.	PUNCT
cjfa-21478	148	1	the	the	DET
cjfa-21478	148	2	effect	effect	NOUN
cjfa-21478	148	3	of	of	ADP
cjfa-21478	148	4	taxation	taxation	NOUN
cjfa-21478	148	5	on	on	ADP
cjfa-21478	148	6	inflation	inflation	NOUN
cjfa-21478	148	7	rate	rate	NOUN
cjfa-21478	148	8	in	in	ADP
cjfa-21478	148	9	nigeria	nigeria	PROPN
cjfa-21478	148	10	dependent	dependent	ADJ
cjfa-21478	148	11	variable	variable	ADJ
cjfa-21478	148	12	independent	independent	ADJ
cjfa-21478	148	13	variables	variable	NOUN
cjfa-21478	148	14	coefficient	coefficient	VERB
cjfa-21478	148	15	standard	standard	ADJ
cjfa-21478	148	16	error	error	NOUN
cjfa-21478	148	17	t	t	NOUN
cjfa-21478	148	18	p>/t/	p>/t/	NOUN
cjfa-21478	148	19	(	(	PUNCT
cjfa-21478	148	20	95	95	NUM
cjfa-21478	148	21	%	%	NOUN
cjfa-21478	148	22	conf	conf	NOUN
cjfa-21478	148	23	.	.	PUNCT
cjfa-21478	149	1	interval	interval	NOUN
cjfa-21478	149	2	)	)	PUNCT
cjfa-21478	149	3	logppt	logppt	VERB
cjfa-21478	149	4	-.2007604	-.2007604	PUNCT
cjfa-21478	149	5	.1912754	.1912754	PROPN
cjfa-21478	149	6	-4.28	-4.28	PROPN
cjfa-21478	149	7	0.005	0.005	NUM
cjfa-21478	149	8	-.6084542	-.6084542	PROPN
cjfa-21478	149	9	.2069334	.2069334	PROPN
cjfa-21478	149	10	(	(	PUNCT
cjfa-21478	149	11	3	3	NUM
cjfa-21478	149	12	)	)	PUNCT
cjfa-21478	149	13	where	where	SCONJ
cjfa-21478	149	14	y	y	PROPN
cjfa-21478	149	15	is	be	AUX
cjfa-21478	149	16	a	a	DET
cjfa-21478	149	17	(	(	PUNCT
cjfa-21478	149	18	k	k	NOUN
cjfa-21478	149	19	x	x	SYM
cjfa-21478	149	20	1	1	X
cjfa-21478	149	21	)	)	PUNCT
cjfa-21478	149	22	vector	vector	NOUN
cjfa-21478	149	23	of	of	ADP
cjfa-21478	149	24	i(1	i(1	PROPN
cjfa-21478	149	25	)	)	PUNCT
cjfa-21478	149	26	variables	variable	NOUN
cjfa-21478	149	27	,	,	PUNCT
cjfa-21478	149	28	α	α	PROPN
cjfa-21478	149	29	and	and	CCONJ
cjfa-21478	149	30	β	β	X
cjfa-21478	149	31	are	be	AUX
cjfa-21478	149	32	(	(	PUNCT
cjfa-21478	149	33	kx	kx	NOUN
cjfa-21478	149	34	r	r	NOUN
cjfa-21478	149	35	)	)	PUNCT
cjfa-21478	149	36	parameter	parameter	NOUN
cjfa-21478	149	37	matrices	matrix	NOUN
cjfa-21478	149	38	with	with	ADP
cjfa-21478	149	39	rank	rank	NOUN
cjfa-21478	149	40	r	r	NOUN
cjfa-21478	149	41	<	<	X
cjfa-21478	149	42	k	k	PROPN
cjfa-21478	149	43	,	,	PUNCT
cjfa-21478	149	44	γ1	γ1	PROPN
cjfa-21478	149	45	,	,	PUNCT
cjfa-21478	149	46	.	.	PUNCT
cjfa-21478	149	47	,	,	PUNCT
cjfa-21478	149	48	..	..	PUNCT
cjfa-21478	149	49	,	,	PUNCT
cjfa-21478	149	50	γp-1	γp-1	ADP
cjfa-21478	149	51	are	be	AUX
cjfa-21478	149	52	(	(	PUNCT
cjfa-21478	149	53	k	k	NOUN
cjfa-21478	149	54	x	x	SYM
cjfa-21478	149	55	k	k	NOUN
cjfa-21478	149	56	)	)	PUNCT
cjfa-21478	149	57	matrices	matrix	NOUN
cjfa-21478	149	58	of	of	ADP
cjfa-21478	149	59	parameters	parameter	NOUN
cjfa-21478	149	60	,	,	PUNCT
cjfa-21478	149	61	and	and	CCONJ
cjfa-21478	149	62	εt	εt	PROPN
cjfa-21478	149	63	is	be	AUX
cjfa-21478	149	64	a	a	DET
cjfa-21478	149	65	(	(	PUNCT
cjfa-21478	149	66	k	k	PROPN
cjfa-21478	149	67	x1	x1	PROPN
cjfa-21478	149	68	)	)	PUNCT
cjfa-21478	149	69	vector	vector	NOUN
cjfa-21478	149	70	of	of	ADP
cjfa-21478	149	71	normally	normally	ADV
cjfa-21478	149	72	distributed	distribute	VERB
cjfa-21478	149	73	errors	error	NOUN
cjfa-21478	149	74	that	that	PRON
cjfa-21478	149	75	is	be	AUX
cjfa-21478	149	76	serially	serially	ADV
cjfa-21478	149	77	uncorrelated	uncorrelated	ADJ
cjfa-21478	149	78	but	but	CCONJ
cjfa-21478	149	79	has	have	VERB
cjfa-21478	149	80	contemporaneous	contemporaneous	ADJ
cjfa-21478	149	81	covariance	covariance	NOUN
cjfa-21478	149	82	matrix	matrix	NOUN
cjfa-21478	149	83	.	.	PUNCT
cjfa-21478	150	1	results	result	NOUN
cjfa-21478	150	2	and	and	CCONJ
cjfa-21478	150	3	discussion	discussion	NOUN
cjfa-21478	150	4	table	table	NOUN
cjfa-21478	150	5	1	1	NUM
cjfa-21478	150	6	.	.	PUNCT
cjfa-21478	151	1	the	the	DET
cjfa-21478	151	2	effect	effect	NOUN
cjfa-21478	151	3	of	of	ADP
cjfa-21478	151	4	taxation	taxation	NOUN
cjfa-21478	151	5	on	on	ADP
cjfa-21478	151	6	inflation	inflation	NOUN
cjfa-21478	151	7	rate	rate	NOUN
cjfa-21478	151	8	in	in	ADP
cjfa-21478	151	9	nigeria	nigeria	PROPN
cjfa-21478	151	10	dependent	dependent	ADJ
cjfa-21478	151	11	variable	variable	ADJ
cjfa-21478	151	12	independent	independent	ADJ
cjfa-21478	151	13	variables	variable	NOUN
cjfa-21478	151	14	coefficient	coefficient	VERB
cjfa-21478	151	15	standard	standard	ADJ
cjfa-21478	151	16	error	error	NOUN
cjfa-21478	151	17	t	t	NOUN
cjfa-21478	151	18	p>/t/	p>/t/	NOUN
cjfa-21478	151	19	(	(	PUNCT
cjfa-21478	151	20	95	95	NUM
cjfa-21478	151	21	%	%	NOUN
cjfa-21478	151	22	conf	conf	NOUN
cjfa-21478	151	23	.	.	PUNCT
cjfa-21478	152	1	interval	interval	NOUN
cjfa-21478	152	2	)	)	PUNCT
cjfa-21478	153	1	loginfl	loginfl	PROPN
cjfa-21478	153	2	logppt	logppt	VERB
cjfa-21478	153	3	-.2007604	-.2007604	PUNCT
cjfa-21478	153	4	.1912754	.1912754	PROPN
cjfa-21478	153	5	-4.28	-4.28	ADJ
cjfa-21478	153	6	0.005	0.005	NUM
cjfa-21478	153	7	-.6084542	-.6084542	SYM
cjfa-21478	153	8	  	  	SPACE
cjfa-21478	153	9	.2069334	.2069334	NOUN
cjfa-21478	153	10	logvat	logvat	NOUN
cjfa-21478	153	11	-.0947098	-.0947098	PUNCT
cjfa-21478	153	12	.5096113	.5096113	NOUN
cjfa-21478	153	13	-3.19	-3.19	NUM
cjfa-21478	153	14	0.013	0.013	NUM
cjfa-21478	153	15	-1.180921	-1.180921	NOUN
cjfa-21478	153	16	   	   	SPACE
cjfa-21478	153	17	.9915011	.9915011	PROPN
cjfa-21478	153	18	logcorpt	logcorpt	NOUN
cjfa-21478	153	19	-.3071204	-.3071204	PUNCT
cjfa-21478	154	1	.1554908	.1554908	INTJ
cjfa-21478	155	1	-2.98	-2.98	NUM
cjfa-21478	155	2	0.016	0.016	NUM
cjfa-21478	155	3	-.6385412	-.6385412	PUNCT
cjfa-21478	155	4	  	  	SPACE
cjfa-21478	155	5	.0243004	.0243004	PROPN
cjfa-21478	155	6	logcusexc	logcusexc	VERB
cjfa-21478	155	7	.5022426	.5022426	PROPN
cjfa-21478	155	8	.6038969	.6038969	PROPN
cjfa-21478	155	9	-3.59	-3.59	PROPN
cjfa-21478	155	10	0.008	0.008	NUM
cjfa-21478	155	11	-.7849331	-.7849331	NUM
cjfa-21478	155	12	 	 	SPACE
cjfa-21478	155	13	1.789418	1.789418	NUM
cjfa-21478	155	14	constant	constant	ADJ
cjfa-21478	155	15	4.18516	4.18516	NUM
cjfa-21478	155	16	2.212975	2.212975	NUM
cjfa-21478	155	17	8.89	8.89	NUM
cjfa-21478	155	18	0.000	0.000	NUM
cjfa-21478	155	19	-.5316856	-.5316856	NUM
cjfa-21478	155	20	 	 	SPACE
cjfa-21478	155	21	8.902005	8.902005	NUM
cjfa-21478	155	22	r	r	NOUN
cjfa-21478	155	23	-	-	PUNCT
cjfa-21478	155	24	squared	square	VERB
cjfa-21478	155	25	=	=	NOUN
cjfa-21478	155	26	0.3665	0.3665	NUM
cjfa-21478	155	27	adj	adj	X
cjfa-21478	155	28	r	r	NOUN
cjfa-21478	155	29	-	-	PUNCT
cjfa-21478	155	30	squared	square	VERB
cjfa-21478	155	31	=	=	SYM
cjfa-21478	155	32	0.2975	0.2975	NUM
cjfa-21478	155	33	prob	prob	NOUN
cjfa-21478	155	34	>	>	X
cjfa-21478	155	35	f	f	PROPN
cjfa-21478	156	1	=	=	SYM
cjfa-21478	156	2	0.1222	0.1222	NUM
cjfa-21478	156	3	root	root	NOUN
cjfa-21478	156	4	mse	mse	NOUN
cjfa-21478	156	5	=	=	PUNCT
cjfa-21478	157	1	.58681	.58681	PROPN
cjfa-21478	157	2	f	f	X
cjfa-21478	157	3	(	(	PUNCT
cjfa-21478	157	4	4	4	NUM
cjfa-21478	157	5	,	,	PUNCT
cjfa-21478	157	6	15	15	NUM
cjfa-21478	157	7	)	)	PUNCT
cjfa-21478	157	8	=	=	PUNCT
cjfa-21478	158	1	2.17	2.17	NUM
cjfa-21478	158	2	s	s	NOUN
cjfa-21478	158	3	o	o	NOUN
cjfa-21478	158	4	u	u	NOUN
cjfa-21478	158	5	r	r	NOUN
cjfa-21478	158	6	c	c	NOUN
cjfa-21478	158	7	e	e	NOUN
cjfa-21478	158	8	:	:	PUNCT
cjfa-21478	158	9	author	author	NOUN
cjfa-21478	158	10	’s	’s	PART
cjfa-21478	158	11	computation	computation	NOUN
cjfa-21478	158	12	(	(	PUNCT
cjfa-21478	158	13	2018	2018	NUM
cjfa-21478	158	14	)	)	PUNCT
cjfa-21478	158	15	.	.	PUNCT
cjfa-21478	159	1	the	the	DET
cjfa-21478	159	2	table	table	NOUN
cjfa-21478	159	3	1	1	NUM
cjfa-21478	159	4	shows	show	VERB
cjfa-21478	159	5	the	the	DET
cjfa-21478	159	6	effect	effect	NOUN
cjfa-21478	159	7	of	of	ADP
cjfa-21478	159	8	taxation	taxation	NOUN
cjfa-21478	159	9	on	on	ADP
cjfa-21478	159	10	inflation	inflation	NOUN
cjfa-21478	159	11	rate	rate	NOUN
cjfa-21478	159	12	in	in	ADP
cjfa-21478	159	13	nigeria	nigeria	PROPN
cjfa-21478	159	14	.	.	PUNCT
cjfa-21478	160	1	1	1	NUM
cjfa-21478	160	2	%	%	NOUN
cjfa-21478	160	3	increase	increase	NOUN
cjfa-21478	160	4	in	in	ADP
cjfa-21478	160	5	the	the	PRON
cjfa-21478	160	6	petroleum	petroleum	NOUN
cjfa-21478	160	7	profit	profit	NOUN
cjfa-21478	160	8	tax	tax	NOUN
cjfa-21478	160	9	(	(	PUNCT
cjfa-21478	160	10	ppt	ppt	NOUN
cjfa-21478	160	11	)	)	PUNCT
cjfa-21478	160	12	reduces	reduce	VERB
cjfa-21478	160	13	inflation	inflation	NOUN
cjfa-21478	160	14	rate	rate	NOUN
cjfa-21478	160	15	(	(	PUNCT
cjfa-21478	160	16	infl	infl	PROPN
cjfa-21478	160	17	)	)	PUNCT
cjfa-21478	160	18	by	by	ADP
cjfa-21478	160	19	0.2	0.2	NUM
cjfa-21478	160	20	%	%	NOUN
cjfa-21478	160	21	.	.	PUNCT
cjfa-21478	161	1	this	this	PRON
cjfa-21478	161	2	suggests	suggest	VERB
cjfa-21478	161	3	a	a	DET
cjfa-21478	161	4	negative	negative	ADJ
cjfa-21478	161	5	significant	significant	ADJ
cjfa-21478	161	6	effect	effect	NOUN
cjfa-21478	161	7	the	the	DET
cjfa-21478	161	8	rate	rate	NOUN
cjfa-21478	161	9	of	of	ADP
cjfa-21478	161	10	ppt	ppt	PROPN
cjfa-21478	161	11	on	on	ADP
cjfa-21478	161	12	infl	infl	PROPN
cjfa-21478	161	13	.	.	PUNCT
cjfa-21478	162	1	the	the	DET
cjfa-21478	162	2	outcome	outcome	NOUN
cjfa-21478	162	3	is	be	AUX
cjfa-21478	162	4	significant	significant	ADJ
cjfa-21478	162	5	(	(	PUNCT
cjfa-21478	162	6	β=-.2007604	β=-.2007604	PROPN
cjfa-21478	162	7	,	,	PUNCT
cjfa-21478	162	8	t	t	NOUN
cjfa-21478	162	9	=	=	SYM
cjfa-21478	162	10	-4.28	-4.28	NOUN
cjfa-21478	162	11	,	,	PUNCT
cjfa-21478	162	12	p>|t|	p>|t|	PUNCT
cjfa-21478	162	13	=	=	NOUN
cjfa-21478	162	14	0.005	0.005	NUM
cjfa-21478	162	15	)	)	PUNCT
cjfa-21478	162	16	.	.	PUNCT
cjfa-21478	163	1	one	one	NUM
cjfa-21478	163	2	percent	percent	NOUN
cjfa-21478	163	3	increase	increase	NOUN
cjfa-21478	163	4	in	in	ADP
cjfa-21478	163	5	val	val	NOUN
cjfa-21478	163	6	an	an	DET
cjfa-21478	163	7	evolution	evolution	NOUN
cjfa-21478	163	8	of	of	ADP
cjfa-21478	163	9	the	the	DET
cjfa-21478	163	10	effect	effect	NOUN
cjfa-21478	163	11	of	of	ADP
cjfa-21478	163	12	taxation	taxation	NOUN
cjfa-21478	163	13	policy	policy	NOUN
cjfa-21478	163	14	…	…	PUNCT
cjfa-21478	163	15	15	15	NUM
cjfa-21478	163	16	ue	ue	ADJ
cjfa-21478	163	17	added	add	VERB
cjfa-21478	163	18	tax	tax	NOUN
cjfa-21478	163	19	(	(	PUNCT
cjfa-21478	163	20	vat	vat	NOUN
cjfa-21478	163	21	)	)	PUNCT
cjfa-21478	163	22	also	also	ADV
cjfa-21478	163	23	reduces	reduce	VERB
cjfa-21478	163	24	infl	infl	PROPN
cjfa-21478	163	25	by	by	ADP
cjfa-21478	163	26	0.09	0.09	NUM
cjfa-21478	163	27	%	%	NOUN
cjfa-21478	163	28	.this	.this	PRON
cjfa-21478	163	29	means	mean	VERB
cjfa-21478	163	30	vat	vat	NOUN
cjfa-21478	163	31	imparted	impart	VERB
cjfa-21478	163	32	infl	infl	PROPN
cjfa-21478	163	33	negatively	negatively	ADV
cjfa-21478	163	34	and	and	CCONJ
cjfa-21478	163	35	significantly	significantly	ADV
cjfa-21478	163	36	(	(	PUNCT
cjfa-21478	163	37	β=-.0947098	β=-.0947098	PROPN
cjfa-21478	163	38	,	,	PUNCT
cjfa-21478	163	39	t	t	NOUN
cjfa-21478	163	40	=	=	SYM
cjfa-21478	163	41	-3.19	-3.19	NOUN
cjfa-21478	163	42	,	,	PUNCT
cjfa-21478	163	43	p>|t|	p>|t|	PUNCT
cjfa-21478	163	44	=	=	NOUN
cjfa-21478	163	45	0.013	0.013	NUM
cjfa-21478	163	46	)	)	PUNCT
cjfa-21478	163	47	.	.	PUNCT
cjfa-21478	164	1	that	that	PRON
cjfa-21478	164	2	is	be	AUX
cjfa-21478	164	3	if	if	SCONJ
cjfa-21478	164	4	vat	vat	NOUN
cjfa-21478	164	5	increases	increase	VERB
cjfa-21478	164	6	infl	infl	NOUN
cjfa-21478	164	7	reduces	reduce	VERB
cjfa-21478	164	8	.	.	PUNCT
cjfa-21478	165	1	more	more	ADV
cjfa-21478	165	2	so	so	ADV
cjfa-21478	165	3	,	,	PUNCT
cjfa-21478	165	4	1	1	NUM
cjfa-21478	165	5	%	%	NOUN
cjfa-21478	165	6	increase	increase	NOUN
cjfa-21478	165	7	in	in	ADP
cjfa-21478	165	8	the	the	DET
cjfa-21478	165	9	corporate	corporate	ADJ
cjfa-21478	165	10	income	income	NOUN
cjfa-21478	165	11	tax	tax	NOUN
cjfa-21478	165	12	(	(	PUNCT
cjfa-21478	165	13	corpt	corpt	NOUN
cjfa-21478	165	14	)	)	PUNCT
cjfa-21478	165	15	reduces	reduce	VERB
cjfa-21478	165	16	infl	infl	NOUN
cjfa-21478	165	17	by	by	ADP
cjfa-21478	165	18	0.3	0.3	NUM
cjfa-21478	165	19	%	%	NOUN
cjfa-21478	165	20	.	.	PUNCT
cjfa-21478	166	1	this	this	PRON
cjfa-21478	166	2	suggests	suggest	VERB
cjfa-21478	166	3	a	a	DET
cjfa-21478	166	4	negative	negative	ADJ
cjfa-21478	166	5	significant	significant	ADJ
cjfa-21478	166	6	effect	effect	NOUN
cjfa-21478	166	7	corpt	corpt	NOUN
cjfa-21478	166	8	on	on	ADP
cjfa-21478	166	9	infl	infl	PROPN
cjfa-21478	166	10	(	(	PUNCT
cjfa-21478	166	11	β=-.3071204	β=-.3071204	PROPN
cjfa-21478	166	12	,	,	PUNCT
cjfa-21478	166	13	t	t	PROPN
cjfa-21478	166	14	=	=	PUNCT
cjfa-21478	166	15	-2.98	-2.98	NUM
cjfa-21478	166	16	,	,	PUNCT
cjfa-21478	166	17	p>|t|	p>|t|	VERB
cjfa-21478	166	18	=	=	NOUN
cjfa-21478	166	19	0.016	0.016	NUM
cjfa-21478	166	20	)	)	PUNCT
cjfa-21478	166	21	.	.	PUNCT
cjfa-21478	167	1	contrarily	contrarily	ADV
cjfa-21478	167	2	,	,	PUNCT
cjfa-21478	167	3	1	1	NUM
cjfa-21478	167	4	%	%	NOUN
cjfa-21478	167	5	increase	increase	NOUN
cjfa-21478	167	6	in	in	ADP
cjfa-21478	167	7	custom	custom	NOUN
cjfa-21478	167	8	and	and	CCONJ
cjfa-21478	167	9	excise	excise	NOUN
cjfa-21478	167	10	duty	duty	NOUN
cjfa-21478	167	11	(	(	PUNCT
cjfa-21478	167	12	cusexc	cusexc	NOUN
cjfa-21478	167	13	)	)	PUNCT
cjfa-21478	167	14	increases	increase	VERB
cjfa-21478	167	15	infl	infl	PROPN
cjfa-21478	167	16	by	by	ADP
cjfa-21478	167	17	0.5	0.5	NUM
cjfa-21478	167	18	%	%	NOUN
cjfa-21478	167	19	.	.	PUNCT
cjfa-21478	168	1	this	this	PRON
cjfa-21478	168	2	reveals	reveal	VERB
cjfa-21478	168	3	a	a	DET
cjfa-21478	168	4	positive	positive	ADJ
cjfa-21478	168	5	significant	significant	ADJ
cjfa-21478	168	6	effect	effect	NOUN
cjfa-21478	168	7	of	of	ADP
cjfa-21478	168	8	cusexc	cusexc	NOUN
cjfa-21478	168	9	on	on	ADP
cjfa-21478	168	10	infl	infl	PROPN
cjfa-21478	168	11	(	(	PUNCT
cjfa-21478	168	12	β=.5022426	β=.5022426	PROPN
cjfa-21478	168	13	,	,	PUNCT
cjfa-21478	168	14	t	t	NOUN
cjfa-21478	168	15	=	=	PUNCT
cjfa-21478	168	16	-3.59	-3.59	NOUN
cjfa-21478	168	17	,	,	PUNCT
cjfa-21478	168	18	p>|t|	p>|t|	NOUN
cjfa-21478	168	19	=	=	NOUN
cjfa-21478	168	20	0.008	0.008	NUM
cjfa-21478	168	21	)	)	PUNCT
cjfa-21478	168	22	.	.	PUNCT
cjfa-21478	169	1	this	this	PRON
cjfa-21478	169	2	is	be	AUX
cjfa-21478	169	3	suggesting	suggest	VERB
cjfa-21478	169	4	that	that	SCONJ
cjfa-21478	169	5	if	if	SCONJ
cjfa-21478	169	6	cusexc	cusexc	NOUN
cjfa-21478	169	7	in	in	ADP
cjfa-21478	169	8	nigeria	nigeria	PROPN
cjfa-21478	169	9	increases	increase	NOUN
cjfa-21478	169	10	,	,	PUNCT
cjfa-21478	169	11	infl	infl	PROPN
cjfa-21478	169	12	also	also	ADV
cjfa-21478	169	13	increase	increase	VERB
cjfa-21478	169	14	.	.	PUNCT
cjfa-21478	170	1	the	the	DET
cjfa-21478	170	2	r2	r2	PROPN
cjfa-21478	170	3	coefficient	coefficient	NOUN
cjfa-21478	170	4	(	(	PUNCT
cjfa-21478	170	5	0.3665	0.3665	NUM
cjfa-21478	170	6	)	)	PUNCT
cjfa-21478	170	7	which	which	PRON
cjfa-21478	170	8	is	be	AUX
cjfa-21478	170	9	the	the	DET
cjfa-21478	170	10	coefficient	coefficient	NOUN
cjfa-21478	170	11	of	of	ADP
cjfa-21478	170	12	determination	determination	NOUN
cjfa-21478	170	13	indicates	indicate	VERB
cjfa-21478	170	14	that	that	SCONJ
cjfa-21478	170	15	the	the	DET
cjfa-21478	170	16	explanatory	explanatory	ADJ
cjfa-21478	170	17	variables	variable	NOUN
cjfa-21478	170	18	accounted	account	VERB
cjfa-21478	170	19	for	for	ADP
cjfa-21478	170	20	36.7	36.7	NUM
cjfa-21478	170	21	%	%	NOUN
cjfa-21478	170	22	of	of	ADP
cjfa-21478	170	23	the	the	DET
cjfa-21478	170	24	variation	variation	NOUN
cjfa-21478	170	25	in	in	ADP
cjfa-21478	170	26	the	the	DET
cjfa-21478	170	27	influence	influence	NOUN
cjfa-21478	170	28	of	of	ADP
cjfa-21478	170	29	taxation	taxation	NOUN
cjfa-21478	170	30	on	on	ADP
cjfa-21478	170	31	inflation	inflation	NOUN
cjfa-21478	170	32	rate	rate	NOUN
cjfa-21478	170	33	in	in	ADP
cjfa-21478	170	34	nigeria	nigeria	PROPN
cjfa-21478	170	35	for	for	ADP
cjfa-21478	170	36	the	the	DET
cjfa-21478	170	37	period	period	NOUN
cjfa-21478	170	38	under	under	ADP
cjfa-21478	170	39	study	study	NOUN
cjfa-21478	170	40	.	.	PUNCT
cjfa-21478	171	1	given	give	VERB
cjfa-21478	171	2	the	the	DET
cjfa-21478	171	3	adjusted	adjusted	ADJ
cjfa-21478	171	4	r2	r2	NOUN
cjfa-21478	171	5	of	of	ADP
cjfa-21478	171	6	29.75	29.75	NUM
cjfa-21478	171	7	%	%	NOUN
cjfa-21478	171	8	which	which	PRON
cjfa-21478	171	9	significant	significant	ADJ
cjfa-21478	171	10	,	,	PUNCT
cjfa-21478	171	11	it	it	PRON
cjfa-21478	171	12	predicts	predict	VERB
cjfa-21478	171	13	the	the	DET
cjfa-21478	171	14	independence	independence	NOUN
cjfa-21478	171	15	variables	variable	NOUN
cjfa-21478	171	16	incorporated	incorporate	VERB
cjfa-21478	171	17	into	into	ADP
cjfa-21478	171	18	this	this	DET
cjfa-21478	171	19	model	model	NOUN
cjfa-21478	171	20	have	have	AUX
cjfa-21478	171	21	been	be	AUX
cjfa-21478	171	22	able	able	ADJ
cjfa-21478	171	23	to	to	PART
cjfa-21478	171	24	determine	determine	VERB
cjfa-21478	171	25	variation	variation	NOUN
cjfa-21478	171	26	of	of	ADP
cjfa-21478	171	27	taxation	taxation	NOUN
cjfa-21478	171	28	on	on	ADP
cjfa-21478	171	29	inflation	inflation	NOUN
cjfa-21478	171	30	rate	rate	NOUN
cjfa-21478	171	31	to	to	ADP
cjfa-21478	171	32	29.75	29.75	NUM
cjfa-21478	171	33	%	%	NOUN
cjfa-21478	171	34	.	.	PUNCT
cjfa-21478	172	1	it	it	PRON
cjfa-21478	172	2	is	be	AUX
cjfa-21478	172	3	also	also	ADV
cjfa-21478	172	4	indicates	indicate	VERB
cjfa-21478	172	5	that	that	SCONJ
cjfa-21478	172	6	taxation	taxation	NOUN
cjfa-21478	172	7	accounted	account	VERB
cjfa-21478	172	8	for	for	ADP
cjfa-21478	172	9	29.75	29.75	NUM
cjfa-21478	172	10	%	%	NOUN
cjfa-21478	172	11	of	of	ADP
cjfa-21478	172	12	the	the	DET
cjfa-21478	172	13	variation	variation	NOUN
cjfa-21478	172	14	in	in	ADP
cjfa-21478	172	15	the	the	DET
cjfa-21478	172	16	influence	influence	NOUN
cjfa-21478	172	17	on	on	ADP
cjfa-21478	172	18	inflation	inflation	NOUN
cjfa-21478	172	19	rate	rate	NOUN
cjfa-21478	172	20	in	in	ADP
cjfa-21478	172	21	the	the	DET
cjfa-21478	172	22	short	short	ADJ
cjfa-21478	172	23	-	-	PUNCT
cjfa-21478	172	24	run	run	NOUN
cjfa-21478	172	25	.	.	PUNCT
cjfa-21478	173	1	this	this	DET
cjfa-21478	173	2	hypothesis	hypothesis	NOUN
cjfa-21478	173	3	is	be	AUX
cjfa-21478	173	4	to	to	PART
cjfa-21478	173	5	test	test	VERB
cjfa-21478	173	6	whether	whether	SCONJ
cjfa-21478	173	7	or	or	CCONJ
cjfa-21478	173	8	not	not	PART
cjfa-21478	173	9	there	there	PRON
cjfa-21478	173	10	is	be	VERB
cjfa-21478	173	11	significant	significant	ADJ
cjfa-21478	173	12	effect	effect	NOUN
cjfa-21478	173	13	of	of	ADP
cjfa-21478	173	14	taxation	taxation	NOUN
cjfa-21478	173	15	on	on	ADP
cjfa-21478	173	16	inflation	inflation	NOUN
cjfa-21478	173	17	rate	rate	NOUN
cjfa-21478	173	18	in	in	ADP
cjfa-21478	173	19	nigeria	nigeria	PROPN
cjfa-21478	173	20	.	.	PUNCT
cjfa-21478	174	1	from	from	ADP
cjfa-21478	174	2	the	the	DET
cjfa-21478	174	3	decision	decision	NOUN
cjfa-21478	174	4	rule	rule	NOUN
cjfa-21478	174	5	above	above	ADV
cjfa-21478	174	6	,	,	PUNCT
cjfa-21478	174	7	because	because	SCONJ
cjfa-21478	174	8	the	the	DET
cjfa-21478	174	9	p	p	NOUN
cjfa-21478	174	10	-	-	PUNCT
cjfa-21478	174	11	value	value	NOUN
cjfa-21478	174	12	for	for	ADP
cjfa-21478	174	13	the	the	DET
cjfa-21478	174	14	alternative	alternative	ADJ
cjfa-21478	174	15	hypothesis	hypothesis	NOUN
cjfa-21478	174	16	equals	equal	VERB
cjfa-21478	174	17	0.0000	0.0000	NUM
cjfa-21478	174	18	which	which	PRON
cjfa-21478	174	19	is	be	AUX
cjfa-21478	174	20	less	less	ADJ
cjfa-21478	174	21	than	than	ADP
cjfa-21478	174	22	0.05	0.05	NUM
cjfa-21478	174	23	,	,	PUNCT
cjfa-21478	174	24	therefore	therefore	ADV
cjfa-21478	174	25	the	the	DET
cjfa-21478	174	26	null	null	ADJ
cjfa-21478	174	27	hypothesis	hypothesis	NOUN
cjfa-21478	174	28	is	be	AUX
cjfa-21478	174	29	rejected	reject	VERB
cjfa-21478	174	30	while	while	SCONJ
cjfa-21478	174	31	the	the	DET
cjfa-21478	174	32	alternative	alternative	ADJ
cjfa-21478	174	33	hypothesis	hypothesis	NOUN
cjfa-21478	174	34	is	be	AUX
cjfa-21478	174	35	upheld	uphold	VERB
cjfa-21478	174	36	.	.	PUNCT
cjfa-21478	175	1	therefore	therefore	ADV
cjfa-21478	175	2	taxation	taxation	NOUN
cjfa-21478	175	3	has	have	VERB
cjfa-21478	175	4	significant	significant	ADJ
cjfa-21478	175	5	effect	effect	NOUN
cjfa-21478	175	6	on	on	ADP
cjfa-21478	175	7	inflation	inflation	NOUN
cjfa-21478	175	8	rate	rate	NOUN
cjfa-21478	175	9	in	in	ADP
cjfa-21478	175	10	nigeria	nigeria	PROPN
cjfa-21478	175	11	.	.	PUNCT
cjfa-21478	176	1	taxation	taxation	NOUN
cjfa-21478	176	2	is	be	AUX
cjfa-21478	176	3	effective	effective	ADJ
cjfa-21478	176	4	hedge	hedge	NOUN
cjfa-21478	176	5	against	against	ADP
cjfa-21478	176	6	inflation	inflation	NOUN
cjfa-21478	176	7	.	.	PUNCT
cjfa-21478	177	1	table	table	NOUN
cjfa-21478	177	2	2	2	NUM
cjfa-21478	177	3	.	.	PUNCT
cjfa-21478	177	4	unit	unit	NOUN
cjfa-21478	177	5	root	root	PROPN
cjfa-21478	177	6	test	test	NOUN
cjfa-21478	177	7	variables	variable	NOUN
cjfa-21478	177	8	adf	adf	PROPN
cjfa-21478	177	9	stat	stat	PROPN
cjfa-21478	177	10	1	1	NUM
cjfa-21478	177	11	%	%	NOUN
cjfa-21478	177	12	critical	critical	ADJ
cjfa-21478	177	13	value	value	NOUN
cjfa-21478	177	14	5	5	NUM
cjfa-21478	177	15	%	%	NOUN
cjfa-21478	177	16	critical	critical	ADJ
cjfa-21478	177	17	value	value	NOUN
cjfa-21478	177	18	10	10	NUM
cjfa-21478	177	19	%	%	NOUN
cjfa-21478	177	20	critical	critical	ADJ
cjfa-21478	177	21	value	value	NOUN
cjfa-21478	177	22	order	order	NOUN
cjfa-21478	177	23	of	of	ADP
cjfa-21478	177	24	integration	integration	NOUN
cjfa-21478	177	25	remark	remark	NOUN
cjfa-21478	177	26	infl	infl	PROPN
cjfa-21478	177	27	3.306	3.306	NUM
cjfa-21478	177	28	-3.628	-3.628	NUM
cjfa-21478	178	1	-2.950	-2.950	NUM
cjfa-21478	179	1	-2.608	-2.608	VERB
cjfa-21478	179	2	i(0	i(0	NOUN
cjfa-21478	179	3	)	)	PUNCT
cjfa-21478	179	4	stationary	stationary	ADJ
cjfa-21478	179	5	ppt	ppt	NOUN
cjfa-21478	179	6	3.892	3.892	NUM
cjfa-21478	179	7	*	*	PUNCT
cjfa-21478	179	8	*	*	PUNCT
cjfa-21478	179	9	*	*	PUNCT
cjfa-21478	179	10	-3.655	-3.655	X
cjfa-21478	179	11	-2.961	-2.961	NUM
cjfa-21478	179	12	-2.613	-2.613	PROPN
cjfa-21478	179	13	i(1	i(1	PROPN
cjfa-21478	179	14	)	)	PUNCT
cjfa-21478	179	15	stationary	stationary	ADJ
cjfa-21478	179	16	vat	vat	NOUN
cjfa-21478	179	17	4.703	4.703	NUM
cjfa-21478	179	18	*	*	PUNCT
cjfa-21478	179	19	*	*	PUNCT
cjfa-21478	179	20	*	*	PUNCT
cjfa-21478	179	21	3.750	3.750	NUM
cjfa-21478	179	22	3.000	3.000	NUM
cjfa-21478	179	23	-2.630	-2.630	NOUN
cjfa-21478	179	24	i(1	i(1	NOUN
cjfa-21478	179	25	)	)	PUNCT
cjfa-21478	179	26	stationary	stationary	ADJ
cjfa-21478	179	27	corpt	corpt	NOUN
cjfa-21478	179	28	3.520	3.520	NUM
cjfa-21478	179	29	*	*	PUNCT
cjfa-21478	179	30	*	*	PUNCT
cjfa-21478	179	31	*	*	PUNCT
cjfa-21478	179	32	-3.655	-3.655	X
cjfa-21478	179	33	-2.961	-2.961	NUM
cjfa-21478	179	34	-2.613	-2.613	PROPN
cjfa-21478	179	35	i(1	i(1	PROPN
cjfa-21478	179	36	)	)	PUNCT
cjfa-21478	179	37	stationary	stationary	NOUN
cjfa-21478	179	38	cusexc	cusexc	VERB
cjfa-21478	179	39	2.681	2.681	NUM
cjfa-21478	179	40	3.750	3.750	NUM
cjfa-21478	179	41	3.000	3.000	NUM
cjfa-21478	179	42	-2.630	-2.630	NOUN
cjfa-21478	179	43	i(1	i(1	PROPN
cjfa-21478	179	44	)	)	PUNCT
cjfa-21478	179	45	stationary	stationary	NOUN
cjfa-21478	179	46	(	(	PUNCT
cjfa-21478	179	47	*	*	NOUN
cjfa-21478	179	48	)	)	PUNCT
cjfa-21478	179	49	,	,	PUNCT
cjfa-21478	179	50	(	(	PUNCT
cjfa-21478	179	51	*	*	PUNCT
cjfa-21478	179	52	*	*	PUNCT
cjfa-21478	179	53	)	)	PUNCT
cjfa-21478	179	54	and	and	CCONJ
cjfa-21478	179	55	(	(	PUNCT
cjfa-21478	179	56	*	*	PUNCT
cjfa-21478	179	57	*	*	PUNCT
cjfa-21478	179	58	*	*	PUNCT
cjfa-21478	179	59	)	)	PUNCT
cjfa-21478	179	60	means	mean	VERB
cjfa-21478	179	61	stationary	stationary	ADJ
cjfa-21478	179	62	at	at	ADP
cjfa-21478	179	63	1	1	NUM
cjfa-21478	179	64	%	%	NOUN
cjfa-21478	179	65	,	,	PUNCT
cjfa-21478	179	66	5	5	NUM
cjfa-21478	179	67	%	%	NOUN
cjfa-21478	179	68	and	and	CCONJ
cjfa-21478	179	69	10	10	NUM
cjfa-21478	179	70	%	%	NOUN
cjfa-21478	179	71	respectively	respectively	ADV
cjfa-21478	179	72	.	.	PUNCT
cjfa-21478	180	1	s	s	PART
cjfa-21478	180	2	o	o	X
cjfa-21478	180	3	u	u	NOUN
cjfa-21478	180	4	r	r	NOUN
cjfa-21478	180	5	c	c	NOUN
cjfa-21478	180	6	e	e	NOUN
cjfa-21478	180	7	:	:	PUNCT
cjfa-21478	180	8	author	author	NOUN
cjfa-21478	180	9	’s	’s	PART
cjfa-21478	180	10	computation	computation	NOUN
cjfa-21478	180	11	(	(	PUNCT
cjfa-21478	180	12	2018	2018	NUM
cjfa-21478	180	13	)	)	PUNCT
cjfa-21478	180	14	.	.	PUNCT
cjfa-21478	181	1	it	it	PRON
cjfa-21478	181	2	has	have	AUX
cjfa-21478	181	3	been	be	AUX
cjfa-21478	181	4	a	a	DET
cjfa-21478	181	5	common	common	ADJ
cjfa-21478	181	6	practice	practice	NOUN
cjfa-21478	181	7	,	,	PUNCT
cjfa-21478	181	8	in	in	ADP
cjfa-21478	181	9	applied	apply	VERB
cjfa-21478	181	10	econometric	econometric	ADJ
cjfa-21478	181	11	analysis	analysis	NOUN
cjfa-21478	181	12	,	,	PUNCT
cjfa-21478	181	13	to	to	PART
cjfa-21478	181	14	test	test	VERB
cjfa-21478	181	15	the	the	DET
cjfa-21478	181	16	order	order	NOUN
cjfa-21478	181	17	of	of	ADP
cjfa-21478	181	18	integration	integration	NOUN
cjfa-21478	181	19	of	of	ADP
cjfa-21478	181	20	time	time	NOUN
cjfa-21478	181	21	series	series	NOUN
cjfa-21478	181	22	.	.	PUNCT
cjfa-21478	182	1	the	the	DET
cjfa-21478	182	2	study	study	NOUN
cjfa-21478	182	3	applies	apply	VERB
cjfa-21478	182	4	adf	adf	PROPN
cjfa-21478	182	5	unit	unit	NOUN
cjfa-21478	182	6	root	root	PROPN
cjfa-21478	182	7	test	test	NOUN
cjfa-21478	182	8	,	,	PUNCT
cjfa-21478	182	9	at	at	ADP
cjfa-21478	182	10	level	level	NOUN
cjfa-21478	182	11	and	and	CCONJ
cjfa-21478	182	12	at	at	ADP
cjfa-21478	182	13	the	the	DET
cjfa-21478	182	14	first	first	ADJ
cjfa-21478	182	15	difference	difference	NOUN
cjfa-21478	182	16	of	of	ADP
cjfa-21478	182	17	the	the	DET
cjfa-21478	182	18	time	time	NOUN
cjfa-21478	182	19	series	series	NOUN
cjfa-21478	182	20	with	with	ADP
cjfa-21478	182	21	assumption	assumption	NOUN
cjfa-21478	182	22	of	of	ADP
cjfa-21478	182	23	no	no	DET
cjfa-21478	182	24	drift	drift	NOUN
cjfa-21478	182	25	and	and	CCONJ
cjfa-21478	182	26	tajudeen	tajudeen	NOUN
cjfa-21478	182	27	adejare	adejare	NOUN
cjfa-21478	182	28	adegbite16	adegbite16	NOUN
cjfa-21478	182	29	tend	tend	VERB
cjfa-21478	182	30	,	,	PUNCT
cjfa-21478	182	31	to	to	PART
cjfa-21478	182	32	have	have	VERB
cjfa-21478	182	33	the	the	DET
cjfa-21478	182	34	information	information	NOUN
cjfa-21478	182	35	about	about	ADP
cjfa-21478	182	36	the	the	DET
cjfa-21478	182	37	order	order	NOUN
cjfa-21478	182	38	of	of	ADP
cjfa-21478	182	39	a	a	DET
cjfa-21478	182	40	time	time	NOUN
cjfa-21478	182	41	series	series	NOUN
cjfa-21478	182	42	.	.	PUNCT
cjfa-21478	183	1	adf	adf	PROPN
cjfa-21478	183	2	test	test	NOUN
cjfa-21478	183	3	results	result	NOUN
cjfa-21478	183	4	reported	report	VERB
cjfa-21478	183	5	in	in	ADP
cjfa-21478	183	6	the	the	DET
cjfa-21478	183	7	table	table	NOUN
cjfa-21478	183	8	2	2	NUM
cjfa-21478	183	9	are	be	AUX
cjfa-21478	183	10	evident	evident	ADJ
cjfa-21478	183	11	that	that	SCONJ
cjfa-21478	183	12	we	we	PRON
cjfa-21478	183	13	are	be	AUX
cjfa-21478	183	14	unable	unable	ADJ
cjfa-21478	183	15	to	to	PART
cjfa-21478	183	16	reject	reject	VERB
cjfa-21478	183	17	the	the	DET
cjfa-21478	183	18	null	null	ADJ
cjfa-21478	183	19	hypothesis	hypothesis	NOUN
cjfa-21478	183	20	for	for	ADP
cjfa-21478	183	21	the	the	DET
cjfa-21478	183	22	presence	presence	NOUN
cjfa-21478	183	23	of	of	ADP
cjfa-21478	183	24	a	a	DET
cjfa-21478	183	25	unit	unit	NOUN
cjfa-21478	183	26	root	root	NOUN
cjfa-21478	183	27	at	at	ADP
cjfa-21478	183	28	level	level	NOUN
cjfa-21478	183	29	of	of	ADP
cjfa-21478	183	30	each	each	PRON
cjfa-21478	183	31	of	of	ADP
cjfa-21478	183	32	the	the	DET
cjfa-21478	183	33	time	time	NOUN
cjfa-21478	183	34	series	series	NOUN
cjfa-21478	183	35	.	.	PUNCT
cjfa-21478	184	1	all	all	PRON
cjfa-21478	184	2	of	of	ADP
cjfa-21478	184	3	the	the	DET
cjfa-21478	184	4	time	time	NOUN
cjfa-21478	184	5	series	series	PROPN
cjfa-21478	184	6	are	be	AUX
cjfa-21478	184	7	stationary	stationary	ADJ
cjfa-21478	184	8	at	at	ADP
cjfa-21478	184	9	their	their	PRON
cjfa-21478	184	10	first	first	ADJ
cjfa-21478	184	11	difference	difference	NOUN
cjfa-21478	184	12	.	.	PUNCT
cjfa-21478	185	1	since	since	SCONJ
cjfa-21478	185	2	each	each	PRON
cjfa-21478	185	3	of	of	ADP
cjfa-21478	185	4	the	the	DET
cjfa-21478	185	5	time	time	NOUN
cjfa-21478	185	6	series	series	NOUN
cjfa-21478	185	7	is	be	AUX
cjfa-21478	185	8	stationary	stationary	ADJ
cjfa-21478	185	9	at	at	ADP
cjfa-21478	185	10	its	its	PRON
cjfa-21478	185	11	first	first	ADJ
cjfa-21478	185	12	difference	difference	NOUN
cjfa-21478	185	13	so	so	SCONJ
cjfa-21478	185	14	the	the	DET
cjfa-21478	185	15	variables	variable	NOUN
cjfa-21478	185	16	are	be	AUX
cjfa-21478	185	17	cointegrated	cointegrate	VERB
cjfa-21478	185	18	.	.	PUNCT
cjfa-21478	186	1	there	there	PRON
cjfa-21478	186	2	exists	exist	VERB
cjfa-21478	186	3	an	an	DET
cjfa-21478	186	4	equilibrium	equilibrium	NOUN
cjfa-21478	186	5	or	or	CCONJ
cjfa-21478	186	6	long	long	ADJ
cjfa-21478	186	7	run	run	NOUN
cjfa-21478	186	8	relationship	relationship	NOUN
cjfa-21478	186	9	between	between	ADP
cjfa-21478	186	10	the	the	DET
cjfa-21478	186	11	time	time	NOUN
cjfa-21478	186	12	series	series	NOUN
cjfa-21478	186	13	if	if	SCONJ
cjfa-21478	186	14	all	all	DET
cjfa-21478	186	15	the	the	DET
cjfa-21478	186	16	variables	variable	NOUN
cjfa-21478	186	17	are	be	AUX
cjfa-21478	186	18	integrated	integrate	VERB
cjfa-21478	186	19	of	of	ADP
cjfa-21478	186	20	the	the	DET
cjfa-21478	186	21	same	same	ADJ
cjfa-21478	186	22	order	order	NOUN
cjfa-21478	186	23	,	,	PUNCT
cjfa-21478	186	24	engle	engle	NOUN
cjfa-21478	186	25	and	and	CCONJ
cjfa-21478	186	26	granger	granger	PROPN
cjfa-21478	186	27	(	(	PUNCT
cjfa-21478	186	28	1987	1987	NUM
cjfa-21478	186	29	)	)	PUNCT
cjfa-21478	186	30	.	.	PUNCT
cjfa-21478	187	1	the	the	DET
cjfa-21478	187	2	study	study	NOUN
cjfa-21478	187	3	applies	apply	VERB
cjfa-21478	187	4	johansen	johansen	PROPN
cjfa-21478	187	5	cointegration	cointegration	NOUN
cjfa-21478	187	6	technique	technique	NOUN
cjfa-21478	187	7	.	.	PUNCT
cjfa-21478	188	1	johansen	johansen	PROPN
cjfa-21478	188	2	(	(	PUNCT
cjfa-21478	188	3	1991	1991	NUM
cjfa-21478	188	4	)	)	PUNCT
cjfa-21478	188	5	introduced	introduce	VERB
cjfa-21478	188	6	,	,	PUNCT
cjfa-21478	188	7	in	in	ADP
cjfa-21478	188	8	the	the	DET
cjfa-21478	188	9	multivariate	multivariate	NOUN
cjfa-21478	188	10	cointegration	cointegration	NOUN
cjfa-21478	188	11	test	test	NOUN
cjfa-21478	188	12	,	,	PUNCT
cjfa-21478	188	13	the	the	DET
cjfa-21478	188	14	two	two	NUM
cjfa-21478	188	15	likelihood	likelihood	NOUN
cjfa-21478	188	16	ratio	ratio	NOUN
cjfa-21478	188	17	tests	test	NOUN
cjfa-21478	188	18	(	(	PUNCT
cjfa-21478	188	19	maximumeigen	maximumeigen	NOUN
cjfa-21478	188	20	value	value	NOUN
cjfa-21478	188	21	and	and	CCONJ
cjfa-21478	188	22	trace	trace	NOUN
cjfa-21478	188	23	tests	test	NOUN
cjfa-21478	188	24	)	)	PUNCT
cjfa-21478	188	25	to	to	PART
cjfa-21478	188	26	find	find	VERB
cjfa-21478	188	27	out	out	ADP
cjfa-21478	188	28	the	the	DET
cjfa-21478	188	29	number	number	NOUN
cjfa-21478	188	30	of	of	ADP
cjfa-21478	188	31	cointegrating	cointegrate	VERB
cjfa-21478	188	32	vectors	vector	NOUN
cjfa-21478	188	33	.	.	PUNCT
cjfa-21478	189	1	all	all	DET
cjfa-21478	189	2	the	the	DET
cjfa-21478	189	3	variables	variable	NOUN
cjfa-21478	189	4	are	be	AUX
cjfa-21478	189	5	stationary	stationary	ADJ
cjfa-21478	189	6	at	at	ADP
cjfa-21478	189	7	first	first	ADJ
cjfa-21478	189	8	level	level	NOUN
cjfa-21478	189	9	which	which	PRON
cjfa-21478	189	10	exhibited	exhibit	VERB
cjfa-21478	189	11	that	that	SCONJ
cjfa-21478	189	12	there	there	PRON
cjfa-21478	189	13	is	be	VERB
cjfa-21478	189	14	long	long	ADJ
cjfa-21478	189	15	run	run	NOUN
cjfa-21478	189	16	relationship	relationship	NOUN
cjfa-21478	189	17	between	between	ADP
cjfa-21478	189	18	taxation	taxation	NOUN
cjfa-21478	189	19	and	and	CCONJ
cjfa-21478	189	20	inflation	inflation	NOUN
cjfa-21478	189	21	in	in	ADP
cjfa-21478	189	22	nigeria	nigeria	PROPN
cjfa-21478	189	23	.	.	PUNCT
cjfa-21478	190	1	table	table	NOUN
cjfa-21478	190	2	3	3	NUM
cjfa-21478	190	3	.	.	PUNCT
cjfa-21478	190	4	selection	selection	NOUN
cjfa-21478	190	5	-	-	PUNCT
cjfa-21478	190	6	order	order	NOUN
cjfa-21478	190	7	criteria	criterion	NOUN
cjfa-21478	190	8	lag	lag	VERB
cjfa-21478	190	9	ll	ll	NOUN
cjfa-21478	190	10	lr	lr	VERB
cjfa-21478	190	11	df	df	PROPN
cjfa-21478	190	12	p	p	PROPN
cjfa-21478	190	13	fpe	fpe	PROPN
cjfa-21478	190	14	aic	aic	PROPN
cjfa-21478	190	15	hqic	hqic	PROPN
cjfa-21478	190	16	sbic	sbic	PROPN
cjfa-21478	190	17	0	0	PUNCT
cjfa-21478	191	1	-2407.75	-2407.75	PRON
cjfa-21478	191	2	1.7e+46	1.7e+46	NOUN
cjfa-21478	191	3	120.638	120.638	NUM
cjfa-21478	191	4	120.714	120.714	NUM
cjfa-21478	191	5	120.849	120.849	NUM
cjfa-21478	191	6	1	1	NUM
cjfa-21478	191	7	-2312.99	-2312.99	PROPN
cjfa-21478	191	8	189.52	189.52	NUM
cjfa-21478	191	9	25	25	NUM
cjfa-21478	191	10	0.000	0.000	NUM
cjfa-21478	191	11	5.2e+44	5.2e+44	NUM
cjfa-21478	191	12	117.149	117.149	NUM
cjfa-21478	191	13	117.607	117.607	NUM
cjfa-21478	191	14	118.416	118.416	NUM
cjfa-21478	191	15	2	2	NUM
cjfa-21478	191	16	-2239.1	-2239.1	PROPN
cjfa-21478	191	17	147.78	147.78	NUM
cjfa-21478	191	18	25	25	NUM
cjfa-21478	191	19	0.000	0.000	NUM
cjfa-21478	191	20	4.8e+43	4.8e+43	NUM
cjfa-21478	191	21	114.705	114.705	NUM
cjfa-21478	191	22	115.545	115.545	NUM
cjfa-21478	191	23	117.027	117.027	NUM
cjfa-21478	191	24	3	3	NUM
cjfa-21478	191	25	-2130.14	-2130.14	NOUN
cjfa-21478	191	26	217.92	217.92	NUM
cjfa-21478	191	27	25	25	NUM
cjfa-21478	191	28	0.000	0.000	NUM
cjfa-21478	191	29	8.6e+41	8.6e+41	NUM
cjfa-21478	191	30	110.507	110.507	NUM
cjfa-21478	191	31	111.728	111.728	NUM
cjfa-21478	191	32	113.885	113.885	NUM
cjfa-21478	191	33	4	4	NUM
cjfa-21478	191	34	-1888.59	-1888.59	NOUN
cjfa-21478	191	35	483.1	483.1	NUM
cjfa-21478	191	36	*	*	SYM
cjfa-21478	191	37	25	25	NUM
cjfa-21478	191	38	0.000	0.000	NUM
cjfa-21478	191	39	2.4e+37	2.4e+37	NUM
cjfa-21478	191	40	*	*	NOUN
cjfa-21478	191	41	99.6795	99.6795	NUM
cjfa-21478	191	42	*	*	SYM
cjfa-21478	191	43	101.282	101.282	NUM
cjfa-21478	191	44	*	*	SYM
cjfa-21478	191	45	104.113	104.113	NUM
cjfa-21478	191	46	*	*	SYM
cjfa-21478	191	47	endogenous	endogenous	ADJ
cjfa-21478	191	48	:	:	PUNCT
cjfa-21478	191	49	infl	infl	NOUN
cjfa-21478	191	50	,	,	PUNCT
cjfa-21478	191	51	pp	pp	CCONJ
cjfa-21478	191	52	,	,	PUNCT
cjfa-21478	191	53	vat	vat	NOUN
cjfa-21478	191	54	,	,	PUNCT
cjfa-21478	191	55	cit	cit	PROPN
cjfa-21478	191	56	,	,	PUNCT
cjfa-21478	191	57	cusexc	cusexc	NOUN
cjfa-21478	191	58	.	.	PUNCT
cjfa-21478	192	1	exogenous	exogenous	ADJ
cjfa-21478	192	2	:	:	PUNCT
cjfa-21478	193	1	_	_	PRON
cjfa-21478	193	2	cons	con	NOUN
cjfa-21478	193	3	.	.	PUNCT
cjfa-21478	194	1	s	s	PART
cjfa-21478	194	2	o	o	X
cjfa-21478	194	3	u	u	NOUN
cjfa-21478	194	4	r	r	NOUN
cjfa-21478	194	5	c	c	NOUN
cjfa-21478	194	6	e	e	NOUN
cjfa-21478	194	7	:	:	PUNCT
cjfa-21478	194	8	author	author	NOUN
cjfa-21478	194	9	’s	’s	PART
cjfa-21478	194	10	computation	computation	NOUN
cjfa-21478	194	11	(	(	PUNCT
cjfa-21478	194	12	2018	2018	NUM
cjfa-21478	194	13	)	)	PUNCT
cjfa-21478	194	14	.	.	PUNCT
cjfa-21478	195	1	the	the	DET
cjfa-21478	195	2	hannan	hannan	PROPN
cjfa-21478	195	3	–	–	PUNCT
cjfa-21478	195	4	quinn	quinn	NOUN
cjfa-21478	195	5	information	information	NOUN
cjfa-21478	195	6	criterion	criterion	NOUN
cjfa-21478	195	7	(	(	PUNCT
cjfa-21478	195	8	hqic	hqic	NOUN
cjfa-21478	195	9	)	)	PUNCT
cjfa-21478	195	10	method	method	NOUN
cjfa-21478	195	11	,	,	PUNCT
cjfa-21478	195	12	schwarz	schwarz	PROPN
cjfa-21478	195	13	bayesian	bayesian	NOUN
cjfa-21478	195	14	information	information	NOUN
cjfa-21478	195	15	criterion	criterion	NOUN
cjfa-21478	195	16	(	(	PUNCT
cjfa-21478	195	17	sbic	sbic	ADJ
cjfa-21478	195	18	)	)	PUNCT
cjfa-21478	195	19	method	method	NOUN
cjfa-21478	195	20	,	,	PUNCT
cjfa-21478	195	21	and	and	CCONJ
cjfa-21478	195	22	sequential	sequential	ADJ
cjfa-21478	195	23	likelihood	likelihood	NOUN
cjfa-21478	195	24	-	-	PUNCT
cjfa-21478	195	25	ratio	ratio	NOUN
cjfa-21478	195	26	(	(	PUNCT
cjfa-21478	195	27	lr	lr	NOUN
cjfa-21478	195	28	)	)	PUNCT
cjfa-21478	195	29	test	test	NOUN
cjfa-21478	195	30	all	all	PRON
cjfa-21478	195	31	chose	choose	VERB
cjfa-21478	195	32	four	four	NUM
cjfa-21478	195	33	lags	lag	NOUN
cjfa-21478	195	34	,	,	PUNCT
cjfa-21478	195	35	as	as	SCONJ
cjfa-21478	195	36	indicated	indicate	VERB
cjfa-21478	195	37	by	by	ADP
cjfa-21478	195	38	the	the	DET
cjfa-21478	195	39	“	"	PUNCT
cjfa-21478	195	40	*	*	NOUN
cjfa-21478	195	41	”	"	PUNCT
cjfa-21478	195	42	in	in	ADP
cjfa-21478	195	43	the	the	DET
cjfa-21478	195	44	output	output	NOUN
cjfa-21478	195	45	.	.	PUNCT
cjfa-21478	196	1	both	both	CCONJ
cjfa-21478	196	2	the	the	DET
cjfa-21478	196	3	sbic	sbic	NOUN
cjfa-21478	196	4	and	and	CCONJ
cjfa-21478	196	5	the	the	DET
cjfa-21478	196	6	hqic	hqic	ADJ
cjfa-21478	196	7	estimators	estimator	NOUN
cjfa-21478	196	8	suggest	suggest	VERB
cjfa-21478	196	9	that	that	SCONJ
cjfa-21478	196	10	there	there	PRON
cjfa-21478	196	11	are	be	VERB
cjfa-21478	196	12	four	four	NUM
cjfa-21478	196	13	cointegrating	cointegrate	VERB
cjfa-21478	196	14	equations	equation	NOUN
cjfa-21478	196	15	in	in	ADP
cjfa-21478	196	16	the	the	DET
cjfa-21478	196	17	balanced	balanced	ADJ
cjfa-21478	196	18	-	-	PUNCT
cjfa-21478	196	19	growth	growth	NOUN
cjfa-21478	196	20	data	datum	NOUN
cjfa-21478	196	21	.	.	PUNCT
cjfa-21478	197	1	having	having	AUX
cjfa-21478	197	2	determined	determine	VERB
cjfa-21478	197	3	that	that	SCONJ
cjfa-21478	197	4	there	there	PRON
cjfa-21478	197	5	is	be	VERB
cjfa-21478	197	6	a	a	DET
cjfa-21478	197	7	cointegrating	cointegrate	VERB
cjfa-21478	197	8	equation	equation	NOUN
cjfa-21478	197	9	among	among	ADP
cjfa-21478	197	10	the	the	DET
cjfa-21478	197	11	infl	infl	PROPN
cjfa-21478	197	12	,	,	PUNCT
cjfa-21478	197	13	ppt	ppt	PROPN
cjfa-21478	197	14	,	,	PUNCT
cjfa-21478	197	15	vat	vat	NOUN
cjfa-21478	197	16	,	,	PUNCT
cjfa-21478	197	17	corpt	corpt	NOUN
cjfa-21478	197	18	and	and	CCONJ
cjfa-21478	197	19	cusexc	cusexc	NOUN
cjfa-21478	197	20	series	series	NOUN
cjfa-21478	197	21	,	,	PUNCT
cjfa-21478	197	22	the	the	DET
cjfa-21478	197	23	parameters	parameter	NOUN
cjfa-21478	197	24	of	of	ADP
cjfa-21478	197	25	a	a	DET
cjfa-21478	197	26	bivariate	bivariate	ADJ
cjfa-21478	197	27	cointegrating	cointegrate	VERB
cjfa-21478	197	28	vecm	vecm	NOUN
cjfa-21478	197	29	for	for	ADP
cjfa-21478	197	30	these	these	DET
cjfa-21478	197	31	four	four	NUM
cjfa-21478	197	32	series	series	NOUN
cjfa-21478	197	33	by	by	ADP
cjfa-21478	197	34	using	use	VERB
cjfa-21478	197	35	vector	vector	NOUN
cjfa-21478	197	36	error	error	NOUN
cjfa-21478	197	37	-	-	PUNCT
cjfa-21478	197	38	correction	correction	NOUN
cjfa-21478	197	39	model	model	NOUN
cjfa-21478	197	40	were	be	AUX
cjfa-21478	197	41	estimated	estimate	VERB
cjfa-21478	197	42	table	table	NOUN
cjfa-21478	197	43	3	3	NUM
cjfa-21478	197	44	.	.	NUM
cjfa-21478	197	45	lags	lag	VERB
cjfa-21478	197	46	four	four	NUM
cjfa-21478	197	47	was	be	AUX
cjfa-21478	197	48	used	use	VERB
cjfa-21478	197	49	for	for	ADP
cjfa-21478	197	50	this	this	DET
cjfa-21478	197	51	bivariate	bivariate	ADJ
cjfa-21478	197	52	model	model	NOUN
cjfa-21478	197	53	because	because	SCONJ
cjfa-21478	197	54	the	the	DET
cjfa-21478	197	55	hannan	hannan	PROPN
cjfa-21478	197	56	–	–	PUNCT
cjfa-21478	197	57	quinn	quinn	NOUN
cjfa-21478	197	58	information	information	NOUN
cjfa-21478	197	59	criterion	criterion	NOUN
cjfa-21478	197	60	(	(	PUNCT
cjfa-21478	197	61	hqic)method	hqic)method	NOUN
cjfa-21478	197	62	,	,	PUNCT
cjfa-21478	197	63	schwarz	schwarz	NOUN
cjfa-21478	197	64	bayesian	bayesian	NOUN
cjfa-21478	197	65	information	information	NOUN
cjfa-21478	197	66	criterion	criterion	NOUN
cjfa-21478	197	67	(	(	PUNCT
cjfa-21478	197	68	sbic	sbic	ADJ
cjfa-21478	197	69	)	)	PUNCT
cjfa-21478	197	70	method	method	NOUN
cjfa-21478	197	71	,	,	PUNCT
cjfa-21478	197	72	and	and	CCONJ
cjfa-21478	197	73	sequential	sequential	ADJ
cjfa-21478	197	74	likelihood	likelihood	NOUN
cjfa-21478	197	75	-	-	PUNCT
cjfa-21478	197	76	ratio	ratio	NOUN
cjfa-21478	197	77	(	(	PUNCT
cjfa-21478	197	78	lr	lr	NOUN
cjfa-21478	197	79	)	)	PUNCT
cjfa-21478	197	80	test	test	NOUN
cjfa-21478	197	81	all	all	PRON
cjfa-21478	197	82	chose	choose	VERB
cjfa-21478	197	83	four	four	NUM
cjfa-21478	197	84	lags	lag	NOUN
cjfa-21478	197	85	,	,	PUNCT
cjfa-21478	197	86	as	as	SCONJ
cjfa-21478	197	87	indicated	indicate	VERB
cjfa-21478	197	88	by	by	ADP
cjfa-21478	197	89	the	the	DET
cjfa-21478	197	90	“	"	PUNCT
cjfa-21478	197	91	*	*	NOUN
cjfa-21478	197	92	”	"	PUNCT
cjfa-21478	197	93	in	in	ADP
cjfa-21478	197	94	the	the	DET
cjfa-21478	197	95	output	output	NOUN
cjfa-21478	197	96	.	.	PUNCT
cjfa-21478	198	1	an	an	DET
cjfa-21478	198	2	evolution	evolution	NOUN
cjfa-21478	198	3	of	of	ADP
cjfa-21478	198	4	the	the	DET
cjfa-21478	198	5	effect	effect	NOUN
cjfa-21478	198	6	of	of	ADP
cjfa-21478	198	7	taxation	taxation	NOUN
cjfa-21478	198	8	policy	policy	NOUN
cjfa-21478	198	9	…	…	PUNCT
cjfa-21478	198	10	17	17	NUM
cjfa-21478	198	11	table	table	NOUN
cjfa-21478	198	12	4	4	NUM
cjfa-21478	198	13	.	.	PUNCT
cjfa-21478	198	14	vector	vector	NOUN
cjfa-21478	198	15	autoregression	autoregression	NOUN
cjfa-21478	198	16	equation	equation	NOUN
cjfa-21478	198	17	parms	parm	VERB
cjfa-21478	198	18	rmse	rmse	NOUN
cjfa-21478	198	19	r	r	NOUN
cjfa-21478	198	20	sq	sq	PROPN
cjfa-21478	198	21	chi2	chi2	PROPN
cjfa-21478	198	22	p	p	PROPN
cjfa-21478	198	23	>	>	PROPN
cjfa-21478	198	24	chi2	chi2	PROPN
cjfa-21478	198	25	infl	infl	PROPN
cjfa-21478	198	26	21	21	NUM
cjfa-21478	198	27	16.3943	16.3943	NUM
cjfa-21478	198	28	0.4947	0.4947	NUM
cjfa-21478	198	29	39.16547	39.16547	NUM
cjfa-21478	198	30	0.0064	0.0064	NUM
cjfa-21478	198	31	ppt	ppt	NOUN
cjfa-21478	198	32	21	21	NUM
cjfa-21478	198	33	45422	45422	NUM
cjfa-21478	198	34	0.9994	0.9994	NUM
cjfa-21478	198	35	68778.43	68778.43	NUM
cjfa-21478	198	36	0.0000	0.0000	NUM
cjfa-21478	198	37	vat	vat	NOUN
cjfa-21478	198	38	21	21	NUM
cjfa-21478	198	39	42103.2	42103.2	NUM
cjfa-21478	198	40	0.9997	0.9997	NUM
cjfa-21478	198	41	130225.6	130225.6	NUM
cjfa-21478	198	42	0.0000	0.0000	NUM
cjfa-21478	198	43	corpt	corpt	NOUN
cjfa-21478	198	44	21	21	NUM
cjfa-21478	198	45	53761.7	53761.7	NUM
cjfa-21478	198	46	0.9996	0.9996	NUM
cjfa-21478	198	47	110487.3	110487.3	NUM
cjfa-21478	198	48	0.0000	0.0000	NUM
cjfa-21478	198	49	cusexc	cusexc	VERB
cjfa-21478	198	50	21	21	NUM
cjfa-21478	198	51	28131.5	28131.5	NUM
cjfa-21478	198	52	0.9997	0.9997	NUM
cjfa-21478	198	53	128997.3	128997.3	NUM
cjfa-21478	198	54	0.0000	0.0000	NUM
cjfa-21478	198	55	log	log	NOUN
cjfa-21478	198	56	likelihood	likelihood	NOUN
cjfa-21478	198	57	=	=	SYM
cjfa-21478	198	58	-1888.591	-1888.591	X
cjfa-21478	198	59	det(sigma_ml	det(sigma_ml	X
cjfa-21478	198	60	)	)	PUNCT
cjfa-21478	198	61	=	=	SYM
cjfa-21478	199	1	7.04e+34	7.04e+34	NUM
cjfa-21478	199	2	aic	aic	PROPN
cjfa-21478	199	3	=	=	SYM
cjfa-21478	199	4	99.67953	99.67953	NUM
cjfa-21478	199	5	hqic	hqic	NOUN
cjfa-21478	199	6	=	=	NOUN
cjfa-21478	199	7	101.2825	101.2825	NUM
cjfa-21478	199	8	sbic	sbic	ADJ
cjfa-21478	199	9	=	=	SYM
cjfa-21478	199	10	104.1128	104.1128	NUM
cjfa-21478	199	11	s	s	NOUN
cjfa-21478	199	12	o	o	X
cjfa-21478	199	13	u	u	NOUN
cjfa-21478	199	14	r	r	NOUN
cjfa-21478	199	15	c	c	NOUN
cjfa-21478	199	16	e	e	NOUN
cjfa-21478	199	17	:	:	PUNCT
cjfa-21478	199	18	author	author	NOUN
cjfa-21478	199	19	’s	’s	PART
cjfa-21478	199	20	computation	computation	NOUN
cjfa-21478	199	21	(	(	PUNCT
cjfa-21478	199	22	2018	2018	NUM
cjfa-21478	199	23	)	)	PUNCT
cjfa-21478	199	24	.	.	PUNCT
cjfa-21478	200	1	in	in	ADP
cjfa-21478	200	2	order	order	NOUN
cjfa-21478	200	3	to	to	PART
cjfa-21478	200	4	confirm	confirm	VERB
cjfa-21478	200	5	the	the	DET
cjfa-21478	200	6	output	output	NOUN
cjfa-21478	200	7	result	result	NOUN
cjfa-21478	200	8	of	of	ADP
cjfa-21478	200	9	selection	selection	NOUN
cjfa-21478	200	10	-	-	PUNCT
cjfa-21478	200	11	order	order	NOUN
cjfa-21478	200	12	criteria	criterion	NOUN
cjfa-21478	200	13	in	in	ADP
cjfa-21478	200	14	selecting	select	VERB
cjfa-21478	200	15	the	the	DET
cjfa-21478	200	16	appropriate	appropriate	ADJ
cjfa-21478	200	17	lag	lag	NOUN
cjfa-21478	200	18	,	,	PUNCT
cjfa-21478	200	19	vector	vector	NOUN
cjfa-21478	200	20	autoregression	autoregression	NOUN
cjfa-21478	200	21	was	be	AUX
cjfa-21478	200	22	also	also	ADV
cjfa-21478	200	23	tested	test	VERB
cjfa-21478	200	24	.	.	PUNCT
cjfa-21478	201	1	lags	lag	VERB
cjfa-21478	201	2	four	four	NUM
cjfa-21478	201	3	was	be	AUX
cjfa-21478	201	4	also	also	ADV
cjfa-21478	201	5	chosen	choose	VERB
cjfa-21478	201	6	for	for	ADP
cjfa-21478	201	7	this	this	DET
cjfa-21478	201	8	model	model	NOUN
cjfa-21478	201	9	because	because	SCONJ
cjfa-21478	201	10	the	the	DET
cjfa-21478	201	11	hannan	hannan	PROPN
cjfa-21478	201	12	–	–	PUNCT
cjfa-21478	201	13	quinn	quinn	NOUN
cjfa-21478	201	14	information	information	NOUN
cjfa-21478	201	15	criterion	criterion	NOUN
cjfa-21478	201	16	(	(	PUNCT
cjfa-21478	201	17	hqic	hqic	NOUN
cjfa-21478	201	18	)	)	PUNCT
cjfa-21478	201	19	method	method	NOUN
cjfa-21478	201	20	,	,	PUNCT
cjfa-21478	201	21	schwarz	schwarz	PROPN
cjfa-21478	201	22	bayesian	bayesian	NOUN
cjfa-21478	201	23	information	information	NOUN
cjfa-21478	201	24	criterion	criterion	NOUN
cjfa-21478	201	25	(	(	PUNCT
cjfa-21478	201	26	sbic	sbic	ADJ
cjfa-21478	201	27	)	)	PUNCT
cjfa-21478	201	28	method	method	NOUN
cjfa-21478	201	29	,	,	PUNCT
cjfa-21478	201	30	and	and	CCONJ
cjfa-21478	201	31	sequential	sequential	ADJ
cjfa-21478	201	32	likelihood	likelihood	NOUN
cjfa-21478	201	33	-	-	PUNCT
cjfa-21478	201	34	ratio	ratio	NOUN
cjfa-21478	201	35	(	(	PUNCT
cjfa-21478	201	36	lr	lr	NOUN
cjfa-21478	201	37	)	)	PUNCT
cjfa-21478	201	38	test	test	NOUN
cjfa-21478	201	39	all	all	PRON
cjfa-21478	201	40	confirmed	confirm	VERB
cjfa-21478	201	41	four	four	NUM
cjfa-21478	201	42	lags	lag	NOUN
cjfa-21478	201	43	as	as	SCONJ
cjfa-21478	201	44	indicated	indicate	VERB
cjfa-21478	201	45	by	by	ADP
cjfa-21478	201	46	in	in	ADP
cjfa-21478	201	47	the	the	DET
cjfa-21478	201	48	table	table	NOUN
cjfa-21478	201	49	4	4	NUM
cjfa-21478	201	50	above	above	ADV
cjfa-21478	201	51	.	.	PUNCT
cjfa-21478	202	1	table	table	NOUN
cjfa-21478	202	2	5	5	NUM
cjfa-21478	202	3	.	.	PUNCT
cjfa-21478	202	4	vector	vector	NOUN
cjfa-21478	202	5	error	error	NOUN
cjfa-21478	202	6	-	-	PUNCT
cjfa-21478	202	7	correction	correction	NOUN
cjfa-21478	202	8	model	model	NOUN
cjfa-21478	202	9	equation	equation	NOUN
cjfa-21478	202	10	parms	parm	VERB
cjfa-21478	202	11	rmse	rmse	NOUN
cjfa-21478	202	12	r	r	NOUN
cjfa-21478	202	13	sq	sq	PROPN
cjfa-21478	202	14	chi2	chi2	PROPN
cjfa-21478	202	15	p	p	PROPN
cjfa-21478	202	16	>	>	X
cjfa-21478	202	17	chi2	chi2	NOUN
cjfa-21478	202	18	d	d	PROPN
cjfa-21478	202	19	_	_	PUNCT
cjfa-21478	202	20	infl	infl	PROPN
cjfa-21478	202	21	7	7	NUM
cjfa-21478	202	22	15.9068	15.9068	NUM
cjfa-21478	202	23	0.0048	0.0048	NUM
cjfa-21478	202	24	.1688344	.1688344	PROPN
cjfa-21478	203	1	1.0000	1.0000	NUM
cjfa-21478	203	2	d	d	NOUN
cjfa-21478	203	3	_	_	PUNCT
cjfa-21478	203	4	ppt	ppt	NOUN
cjfa-21478	203	5	7	7	NUM
cjfa-21478	203	6	457863	457863	NUM
cjfa-21478	203	7	0.3381	0.3381	NUM
cjfa-21478	203	8	17.87596	17.87596	NUM
cjfa-21478	203	9	0.0125	0.0125	NUM
cjfa-21478	204	1	d	d	PUNCT
cjfa-21478	204	2	_	_	NOUN
cjfa-21478	204	3	vat	vat	NOUN
cjfa-21478	204	4	7	7	NUM
cjfa-21478	204	5	587331	587331	NUM
cjfa-21478	204	6	0.7180	0.7180	NUM
cjfa-21478	204	7	89.09794	89.09794	NUM
cjfa-21478	204	8	0.0000	0.0000	NUM
cjfa-21478	204	9	d	d	X
cjfa-21478	204	10	_	_	PRON
cjfa-21478	204	11	corpt	corpt	NOUN
cjfa-21478	204	12	7	7	NUM
cjfa-21478	204	13	673077	673077	NUM
cjfa-21478	204	14	0.7466	0.7466	NUM
cjfa-21478	204	15	103.1216	103.1216	NUM
cjfa-21478	204	16	0.0000	0.0000	NUM
cjfa-21478	204	17	d	d	X
cjfa-21478	204	18	_	_	PRON
cjfa-21478	204	19	cusexc	cusexc	VERB
cjfa-21478	204	20	7	7	NUM
cjfa-21478	204	21	399804	399804	NUM
cjfa-21478	204	22	0.7072	0.7072	NUM
cjfa-21478	204	23	84.53813	84.53813	NUM
cjfa-21478	204	24	0.0000	0.0000	NUM
cjfa-21478	204	25	log	log	NOUN
cjfa-21478	204	26	likelihood	likelihood	NOUN
cjfa-21478	204	27	=	=	SYM
cjfa-21478	204	28	-2387.262	-2387.262	PUNCT
cjfa-21478	204	29	det(sigma_ml	det(sigma_ml	PROPN
cjfa-21478	204	30	)	)	PUNCT
cjfa-21478	204	31	=	=	SYM
cjfa-21478	205	1	1.61e+43	1.61e+43	NUM
cjfa-21478	205	2	aic	aic	PROPN
cjfa-21478	205	3	=	=	PROPN
cjfa-21478	205	4	115.5363	115.5363	NUM
cjfa-21478	205	5	hqic	hqic	NOUN
cjfa-21478	205	6	=	=	PROPN
cjfa-21478	205	7	116.1277	116.1277	NUM
cjfa-21478	205	8	sbic	sbic	NOUN
cjfa-21478	205	9	=	=	PUNCT
cjfa-21478	205	10	117.1498	117.1498	NUM
cjfa-21478	205	11	s	s	NOUN
cjfa-21478	205	12	o	o	X
cjfa-21478	205	13	u	u	NOUN
cjfa-21478	205	14	r	r	NOUN
cjfa-21478	205	15	c	c	NOUN
cjfa-21478	205	16	e	e	NOUN
cjfa-21478	205	17	:	:	PUNCT
cjfa-21478	205	18	author	author	NOUN
cjfa-21478	205	19	’s	’s	PART
cjfa-21478	205	20	computation	computation	NOUN
cjfa-21478	205	21	(	(	PUNCT
cjfa-21478	205	22	2018	2018	NUM
cjfa-21478	205	23	)	)	PUNCT
cjfa-21478	205	24	.	.	PUNCT
cjfa-21478	206	1	tajudeen	tajudeen	NOUN
cjfa-21478	206	2	adejare	adejare	PROPN
cjfa-21478	206	3	adegbite18	adegbite18	NOUN
cjfa-21478	206	4	table	table	NOUN
cjfa-21478	206	5	6	6	NUM
cjfa-21478	206	6	.	.	PUNCT
cjfa-21478	207	1	johansen	johansen	PROPN
cjfa-21478	207	2	normalization	normalization	PROPN
cjfa-21478	207	3	restriction	restriction	NOUN
cjfa-21478	207	4	imposed	impose	VERB
cjfa-21478	207	5	beta	beta	ADJ
cjfa-21478	207	6	coefficient	coefficient	NOUN
cjfa-21478	207	7	std	std	NOUN
cjfa-21478	207	8	error	error	NOUN
cjfa-21478	207	9	z	z	NOUN
cjfa-21478	207	10	p>|z|	p>|z|	VERB
cjfa-21478	207	11	[	[	X
cjfa-21478	207	12	95	95	NUM
cjfa-21478	207	13	%	%	NOUN
cjfa-21478	207	14	conf	conf	NOUN
cjfa-21478	207	15	.	.	PUNCT
cjfa-21478	208	1	interval	interval	NOUN
cjfa-21478	208	2	]	]	PUNCT
cjfa-21478	209	1	_	_	PUNCT
cjfa-21478	209	2	ce1	ce1	PROPN
cjfa-21478	209	3	infl	infl	PROPN
cjfa-21478	209	4	1	1	NUM
cjfa-21478	209	5	.	.	PUNCT
cjfa-21478	209	6	.	.	PUNCT
cjfa-21478	209	7	.	.	PUNCT
cjfa-21478	210	1	.	.	PUNCT
cjfa-21478	211	1	ppt	ppt	NOUN
cjfa-21478	211	2	-.000014	-.000014	PUNCT
cjfa-21478	212	1	.0000262	.0000262	INTJ
cjfa-21478	212	2	-5.53	-5.53	NOUN
cjfa-21478	212	3	0.000	0.000	NUM
cjfa-21478	212	4	-.0000654	-.0000654	PUNCT
cjfa-21478	212	5	.0000374	.0000374	ADJ
cjfa-21478	212	6	vat	vat	NOUN
cjfa-21478	212	7	-.0005395	-.0005395	PUNCT
cjfa-21478	212	8	.0001129	.0001129	PROPN
cjfa-21478	212	9	-4.78	-4.78	NOUN
cjfa-21478	212	10	0.000	0.000	NUM
cjfa-21478	212	11	-.0007607	-.0007607	PUNCT
cjfa-21478	212	12	-.0003182	-.0003182	PROPN
cjfa-21478	212	13	corpt	corpt	NOUN
cjfa-21478	212	14	-.0003488	-.0003488	PUNCT
cjfa-21478	212	15	.0000466	.0000466	NOUN
cjfa-21478	212	16	7.49	7.49	NUM
cjfa-21478	212	17	0.000	0.000	NUM
cjfa-21478	212	18	.0002575	.0002575	NOUN
cjfa-21478	213	1	.0004401	.0004401	INTJ
cjfa-21478	213	2	cusexc	cusexc	NOUN
cjfa-21478	213	3	-.0005504	-.0005504	PUNCT
cjfa-21478	213	4	.0002383	.0002383	PROPN
cjfa-21478	213	5	-2.31	-2.31	NUM
cjfa-21478	213	6	0.021	0.021	NUM
cjfa-21478	213	7	-.0010174	-.0010174	PUNCT
cjfa-21478	213	8	-.0000833	-.0000833	PUNCT
cjfa-21478	213	9	-cons	-con	NOUN
cjfa-21478	213	10	-9.071605	-9.071605	NOUN
cjfa-21478	213	11	.	.	PUNCT
cjfa-21478	213	12	.	.	PUNCT
cjfa-21478	213	13	.	.	PUNCT
cjfa-21478	214	1	.	.	PUNCT
cjfa-21478	215	1	s	s	PART
cjfa-21478	215	2	o	o	X
cjfa-21478	215	3	u	u	NOUN
cjfa-21478	215	4	r	r	NOUN
cjfa-21478	215	5	c	c	NOUN
cjfa-21478	215	6	e	e	NOUN
cjfa-21478	215	7	:	:	PUNCT
cjfa-21478	215	8	author	author	NOUN
cjfa-21478	215	9	’s	’s	PART
cjfa-21478	215	10	computation	computation	NOUN
cjfa-21478	215	11	(	(	PUNCT
cjfa-21478	215	12	2018	2018	NUM
cjfa-21478	215	13	)	)	PUNCT
cjfa-21478	215	14	.	.	PUNCT
cjfa-21478	216	1	table	table	NOUN
cjfa-21478	216	2	5	5	NUM
cjfa-21478	216	3	and	and	CCONJ
cjfa-21478	216	4	table	table	NOUN
cjfa-21478	216	5	6	6	NUM
cjfa-21478	216	6	contained	contain	VERB
cjfa-21478	216	7	information	information	NOUN
cjfa-21478	216	8	about	about	ADP
cjfa-21478	216	9	the	the	DET
cjfa-21478	216	10	sample	sample	NOUN
cjfa-21478	216	11	,	,	PUNCT
cjfa-21478	216	12	the	the	DET
cjfa-21478	216	13	fit	fit	NOUN
cjfa-21478	216	14	of	of	ADP
cjfa-21478	216	15	each	each	DET
cjfa-21478	216	16	equation	equation	NOUN
cjfa-21478	216	17	,	,	PUNCT
cjfa-21478	216	18	and	and	CCONJ
cjfa-21478	216	19	overall	overall	ADJ
cjfa-21478	216	20	model	model	NOUN
cjfa-21478	216	21	fit	fit	PROPN
cjfa-21478	216	22	statistics	statistic	NOUN
cjfa-21478	216	23	.	.	PUNCT
cjfa-21478	217	1	the	the	DET
cjfa-21478	217	2	first	first	ADJ
cjfa-21478	217	3	estimation	estimation	NOUN
cjfa-21478	217	4	table	table	NOUN
cjfa-21478	217	5	contains	contain	VERB
cjfa-21478	217	6	the	the	DET
cjfa-21478	217	7	estimates	estimate	NOUN
cjfa-21478	217	8	of	of	ADP
cjfa-21478	217	9	the	the	DET
cjfa-21478	217	10	short	short	ADJ
cjfa-21478	217	11	-	-	PUNCT
cjfa-21478	217	12	run	run	NOUN
cjfa-21478	217	13	parameters	parameter	NOUN
cjfa-21478	217	14	,	,	PUNCT
cjfa-21478	217	15	along	along	ADP
cjfa-21478	217	16	with	with	ADP
cjfa-21478	217	17	their	their	PRON
cjfa-21478	217	18	standard	standard	ADJ
cjfa-21478	217	19	errors	error	NOUN
cjfa-21478	217	20	,	,	PUNCT
cjfa-21478	217	21	z	z	NOUN
cjfa-21478	217	22	statistics	statistic	NOUN
cjfa-21478	217	23	,	,	PUNCT
cjfa-21478	217	24	and	and	CCONJ
cjfa-21478	217	25	confidence	confidence	NOUN
cjfa-21478	217	26	intervals	interval	NOUN
cjfa-21478	217	27	.	.	PUNCT
cjfa-21478	218	1	the	the	DET
cjfa-21478	218	2	three	three	NUM
cjfa-21478	218	3	coefficients	coefficient	NOUN
cjfa-21478	218	4	on	on	ADP
cjfa-21478	218	5	l.	l.	PROPN
cjfa-21478	218	6	ce1	ce1	PROPN
cjfa-21478	218	7	are	be	AUX
cjfa-21478	218	8	the	the	DET
cjfa-21478	218	9	parameters	parameter	NOUN
cjfa-21478	218	10	in	in	ADP
cjfa-21478	218	11	the	the	DET
cjfa-21478	218	12	adjustment	adjustment	NOUN
cjfa-21478	218	13	matrix	matrix	NOUN
cjfa-21478	218	14	for	for	ADP
cjfa-21478	218	15	this	this	DET
cjfa-21478	218	16	model	model	NOUN
cjfa-21478	218	17	.	.	PUNCT
cjfa-21478	219	1	the	the	DET
cjfa-21478	219	2	second	second	ADJ
cjfa-21478	219	3	estimation	estimation	NOUN
cjfa-21478	219	4	table	table	NOUN
cjfa-21478	219	5	contains	contain	VERB
cjfa-21478	219	6	the	the	DET
cjfa-21478	219	7	estimated	estimate	VERB
cjfa-21478	219	8	parameters	parameter	NOUN
cjfa-21478	219	9	of	of	ADP
cjfa-21478	219	10	the	the	DET
cjfa-21478	219	11	cointegrating	cointegrate	VERB
cjfa-21478	219	12	vector	vector	NOUN
cjfa-21478	219	13	for	for	ADP
cjfa-21478	219	14	this	this	DET
cjfa-21478	219	15	model	model	NOUN
cjfa-21478	219	16	,	,	PUNCT
cjfa-21478	219	17	along	along	ADP
cjfa-21478	219	18	with	with	ADP
cjfa-21478	219	19	their	their	PRON
cjfa-21478	219	20	standard	standard	ADJ
cjfa-21478	219	21	errors	error	NOUN
cjfa-21478	219	22	,	,	PUNCT
cjfa-21478	219	23	z	z	NOUN
cjfa-21478	219	24	statistics	statistic	NOUN
cjfa-21478	219	25	,	,	PUNCT
cjfa-21478	219	26	and	and	CCONJ
cjfa-21478	219	27	confidence	confidence	NOUN
cjfa-21478	219	28	intervals	interval	NOUN
cjfa-21478	219	29	.	.	PUNCT
cjfa-21478	220	1	according	accord	VERB
cjfa-21478	220	2	to	to	ADP
cjfa-21478	220	3	johansen	johansen	PROPN
cjfa-21478	220	4	normalization	normalization	NOUN
cjfa-21478	220	5	restriction	restriction	NOUN
cjfa-21478	220	6	imposed	impose	VERB
cjfa-21478	220	7	table	table	NOUN
cjfa-21478	220	8	,	,	PUNCT
cjfa-21478	220	9	one	one	NUM
cjfa-21478	220	10	percent	percent	NOUN
cjfa-21478	220	11	increase	increase	NOUN
cjfa-21478	220	12	in	in	ADP
cjfa-21478	220	13	ppt	ppt	NOUN
cjfa-21478	220	14	reduces	reduce	VERB
cjfa-21478	220	15	infl	infl	NOUN
cjfa-21478	220	16	by	by	ADP
cjfa-21478	220	17	0.00014	0.00014	NUM
cjfa-21478	220	18	%	%	NOUN
cjfa-21478	220	19	in	in	ADP
cjfa-21478	220	20	the	the	DET
cjfa-21478	220	21	long	long	ADJ
cjfa-21478	220	22	run	run	NOUN
cjfa-21478	220	23	,	,	PUNCT
cjfa-21478	220	24	this	this	PRON
cjfa-21478	220	25	shows	show	VERB
cjfa-21478	220	26	that	that	SCONJ
cjfa-21478	220	27	there	there	PRON
cjfa-21478	220	28	is	be	VERB
cjfa-21478	220	29	a	a	DET
cjfa-21478	220	30	negative	negative	ADJ
cjfa-21478	220	31	effect	effect	NOUN
cjfa-21478	220	32	of	of	ADP
cjfa-21478	220	33	ppt	ppt	PROPN
cjfa-21478	220	34	on	on	ADP
cjfa-21478	220	35	infl	infl	PROPN
cjfa-21478	220	36	.	.	PUNCT
cjfa-21478	221	1	also	also	ADV
cjfa-21478	221	2	,	,	PUNCT
cjfa-21478	221	3	one	one	NUM
cjfa-21478	221	4	percent	percent	NOUN
cjfa-21478	221	5	increase	increase	NOUN
cjfa-21478	221	6	in	in	ADP
cjfa-21478	221	7	vat	vat	NOUN
cjfa-21478	221	8	reduces	reduce	VERB
cjfa-21478	221	9	infl	infl	NOUN
cjfa-21478	221	10	by	by	ADP
cjfa-21478	221	11	-.0005395	-.0005395	NOUN
cjfa-21478	221	12	%	%	NOUN
cjfa-21478	221	13	in	in	ADP
cjfa-21478	221	14	the	the	DET
cjfa-21478	221	15	long	long	ADJ
cjfa-21478	221	16	run	run	NOUN
cjfa-21478	221	17	,	,	PUNCT
cjfa-21478	221	18	this	this	PRON
cjfa-21478	221	19	also	also	ADV
cjfa-21478	221	20	shows	show	VERB
cjfa-21478	221	21	a	a	DET
cjfa-21478	221	22	negative	negative	ADJ
cjfa-21478	221	23	effect	effect	NOUN
cjfa-21478	221	24	of	of	ADP
cjfa-21478	221	25	vat	vat	NOUN
cjfa-21478	221	26	on	on	ADP
cjfa-21478	221	27	infl	infl	PROPN
cjfa-21478	221	28	in	in	ADP
cjfa-21478	221	29	the	the	DET
cjfa-21478	221	30	long	long	ADJ
cjfa-21478	221	31	run	run	NOUN
cjfa-21478	221	32	.	.	PUNCT
cjfa-21478	222	1	in	in	ADP
cjfa-21478	222	2	the	the	DET
cjfa-21478	222	3	same	same	ADJ
cjfa-21478	222	4	vein	vein	NOUN
cjfa-21478	222	5	,	,	PUNCT
cjfa-21478	222	6	one	one	NUM
cjfa-21478	222	7	percent	percent	NOUN
cjfa-21478	222	8	increase	increase	NOUN
cjfa-21478	222	9	in	in	ADP
cjfa-21478	222	10	corpt	corpt	NOUN
cjfa-21478	222	11	,	,	PUNCT
cjfa-21478	222	12	reduces	reduce	VERB
cjfa-21478	222	13	infl	infl	NOUN
cjfa-21478	222	14	by	by	ADP
cjfa-21478	222	15	-.0003488	-.0003488	NOUN
cjfa-21478	222	16	%	%	NOUN
cjfa-21478	222	17	in	in	ADP
cjfa-21478	222	18	the	the	DET
cjfa-21478	222	19	long	long	ADJ
cjfa-21478	222	20	run	run	NOUN
cjfa-21478	222	21	,	,	PUNCT
cjfa-21478	222	22	this	this	PRON
cjfa-21478	222	23	also	also	ADV
cjfa-21478	222	24	shows	show	VERB
cjfa-21478	222	25	that	that	SCONJ
cjfa-21478	222	26	there	there	PRON
cjfa-21478	222	27	is	be	VERB
cjfa-21478	222	28	a	a	DET
cjfa-21478	222	29	negative	negative	ADJ
cjfa-21478	222	30	significant	significant	ADJ
cjfa-21478	222	31	effect	effect	NOUN
cjfa-21478	222	32	of	of	ADP
cjfa-21478	222	33	ppt	ppt	PROPN
cjfa-21478	222	34	on	on	ADP
cjfa-21478	222	35	infl	infl	PROPN
cjfa-21478	222	36	in	in	ADP
cjfa-21478	222	37	the	the	DET
cjfa-21478	222	38	long	long	ADJ
cjfa-21478	222	39	run	run	NOUN
cjfa-21478	222	40	.	.	PUNCT
cjfa-21478	223	1	more	more	ADV
cjfa-21478	223	2	so	so	ADV
cjfa-21478	223	3	,	,	PUNCT
cjfa-21478	223	4	one	one	NUM
cjfa-21478	223	5	percent	percent	NOUN
cjfa-21478	223	6	increase	increase	NOUN
cjfa-21478	223	7	in	in	ADP
cjfa-21478	223	8	cusexc	cusexc	NOUN
cjfa-21478	223	9	,	,	PUNCT
cjfa-21478	223	10	reduces	reduce	VERB
cjfa-21478	223	11	infl	infl	NOUN
cjfa-21478	223	12	by	by	ADP
cjfa-21478	223	13	.0005504	.0005504	PROPN
cjfa-21478	223	14	%	%	NOUN
cjfa-21478	223	15	in	in	ADP
cjfa-21478	223	16	the	the	DET
cjfa-21478	223	17	long	long	ADJ
cjfa-21478	223	18	run	run	NOUN
cjfa-21478	223	19	,	,	PUNCT
cjfa-21478	223	20	this	this	PRON
cjfa-21478	223	21	also	also	ADV
cjfa-21478	223	22	shows	show	VERB
cjfa-21478	223	23	a	a	DET
cjfa-21478	223	24	negative	negative	ADJ
cjfa-21478	223	25	effect	effect	NOUN
cjfa-21478	223	26	of	of	ADP
cjfa-21478	223	27	cusexc	cusexc	NOUN
cjfa-21478	223	28	on	on	ADP
cjfa-21478	223	29	infl	infl	PROPN
cjfa-21478	223	30	.	.	PUNCT
cjfa-21478	224	1	in	in	ADP
cjfa-21478	224	2	the	the	DET
cjfa-21478	224	3	long	long	ADJ
cjfa-21478	224	4	run	run	NOUN
cjfa-21478	224	5	.	.	PUNCT
cjfa-21478	225	1	coefficient	coefficient	NOUN
cjfa-21478	225	2	is	be	AUX
cjfa-21478	225	3	statistically	statistically	ADV
cjfa-21478	225	4	significant	significant	ADJ
cjfa-21478	225	5	confirmed	confirm	VERB
cjfa-21478	225	6	by	by	ADP
cjfa-21478	225	7	p>|z|	p>|z|	NOUN
cjfa-21478	225	8	which	which	PRON
cjfa-21478	225	9	is	be	AUX
cjfa-21478	225	10	0.000	0.000	NUM
cjfa-21478	225	11	.	.	PUNCT
cjfa-21478	226	1	overall	overall	ADJ
cjfa-21478	226	2	,	,	PUNCT
cjfa-21478	226	3	the	the	DET
cjfa-21478	226	4	output	output	NOUN
cjfa-21478	226	5	indicates	indicate	VERB
cjfa-21478	226	6	that	that	SCONJ
cjfa-21478	226	7	the	the	DET
cjfa-21478	226	8	model	model	NOUN
cjfa-21478	226	9	fits	fit	VERB
cjfa-21478	226	10	well	well	ADV
cjfa-21478	226	11	.	.	PUNCT
cjfa-21478	227	1	the	the	DET
cjfa-21478	227	2	coefficient	coefficient	NOUN
cjfa-21478	227	3	on	on	ADP
cjfa-21478	227	4	infl	infl	PROPN
cjfa-21478	227	5	in	in	ADP
cjfa-21478	227	6	the	the	DET
cjfa-21478	227	7	cointegrating	cointegrate	VERB
cjfa-21478	227	8	equation	equation	NOUN
cjfa-21478	227	9	is	be	AUX
cjfa-21478	227	10	statistically	statistically	ADV
cjfa-21478	227	11	significant	significant	ADJ
cjfa-21478	227	12	.	.	PUNCT
cjfa-21478	228	1	an	an	DET
cjfa-21478	228	2	evolution	evolution	NOUN
cjfa-21478	228	3	of	of	ADP
cjfa-21478	228	4	the	the	DET
cjfa-21478	228	5	effect	effect	NOUN
cjfa-21478	228	6	of	of	ADP
cjfa-21478	228	7	taxation	taxation	NOUN
cjfa-21478	228	8	policy	policy	NOUN
cjfa-21478	228	9	…	…	PUNCT
cjfa-21478	228	10	19	19	NUM
cjfa-21478	228	11	table	table	NOUN
cjfa-21478	228	12	7	7	NUM
cjfa-21478	228	13	.	.	PUNCT
cjfa-21478	229	1	johansen	johansen	PROPN
cjfa-21478	229	2	tests	test	NOUN
cjfa-21478	229	3	for	for	ADP
cjfa-21478	229	4	co	co	NOUN
cjfa-21478	229	5	-	-	NOUN
cjfa-21478	229	6	integration	integration	NOUN
cjfa-21478	229	7	rank	rank	NOUN
cjfa-21478	229	8	eigen	eigen	PROPN
cjfa-21478	229	9	value	value	NOUN
cjfa-21478	229	10	parm	parm	PROPN
cjfa-21478	229	11	ll	ll	AUX
cjfa-21478	229	12	trace	trace	VERB
cjfa-21478	229	13	statistic	statistic	ADJ
cjfa-21478	229	14	5	5	NUM
cjfa-21478	229	15	%	%	NOUN
cjfa-21478	229	16	critical	critical	ADJ
cjfa-21478	229	17	value	value	NOUN
cjfa-21478	229	18	1	1	NUM
cjfa-21478	229	19	%	%	NOUN
cjfa-21478	229	20	critical	critical	ADJ
cjfa-21478	229	21	eigen	eigen	PROPN
cjfa-21478	229	22	value	value	NOUN
cjfa-21478	229	23	0	0	NUM
cjfa-21478	229	24	80	80	NUM
cjfa-21478	229	25	-2147.0927	-2147.0927	NUM
cjfa-21478	229	26	517.0043	517.0043	NUM
cjfa-21478	229	27	68.52	68.52	NUM
cjfa-21478	229	28	76.07	76.07	NUM
cjfa-21478	229	29	1	1	NUM
cjfa-21478	229	30	0.99649	0.99649	NUM
cjfa-21478	229	31	89	89	NUM
cjfa-21478	229	32	-2034.0335	-2034.0335	ADP
cjfa-21478	229	33	290.8860	290.8860	NUM
cjfa-21478	229	34	47.21	47.21	NUM
cjfa-21478	229	35	54.46	54.46	NUM
cjfa-21478	229	36	0.99649	0.99649	NUM
cjfa-21478	229	37	2	2	NUM
cjfa-21478	229	38	0.98459	0.98459	NUM
cjfa-21478	229	39	96	96	NUM
cjfa-21478	229	40	-1950.5767	-1950.5767	NOUN
cjfa-21478	229	41	123.9723	123.9723	NUM
cjfa-21478	229	42	29.68	29.68	NUM
cjfa-21478	229	43	35.65	35.65	NUM
cjfa-21478	229	44	0.98459	0.98459	NUM
cjfa-21478	229	45	3	3	NUM
cjfa-21478	229	46	0.86830	0.86830	NUM
cjfa-21478	229	47	101	101	NUM
cjfa-21478	229	48	-1910.0323	-1910.0323	ADP
cjfa-21478	229	49	42.8836	42.8836	NUM
cjfa-21478	229	50	15.41	15.41	NUM
cjfa-21478	229	51	20.04	20.04	NUM
cjfa-21478	229	52	0.86830	0.86830	NUM
cjfa-21478	229	53	4	4	NUM
cjfa-21478	229	54	0.65732	0.65732	NUM
cjfa-21478	229	55	104	104	NUM
cjfa-21478	229	56	-1888.6129	-1888.6129	NOUN
cjfa-21478	229	57	0.0448	0.0448	NUM
cjfa-21478	229	58	*	*	SYM
cjfa-21478	229	59	1	1	NUM
cjfa-21478	229	60	*	*	SYM
cjfa-21478	229	61	5	5	NUM
cjfa-21478	229	62	3.76	3.76	NUM
cjfa-21478	229	63	6.65	6.65	NUM
cjfa-21478	229	64	0.65732	0.65732	NUM
cjfa-21478	229	65	5	5	NUM
cjfa-21478	229	66	0.00112	0.00112	NUM
cjfa-21478	229	67	105	105	NUM
cjfa-21478	229	68	-1888.5905	-1888.5905	VERB
cjfa-21478	229	69	0.00112	0.00112	NUM
cjfa-21478	229	70	s	s	PART
cjfa-21478	229	71	o	o	NOUN
cjfa-21478	229	72	u	u	NOUN
cjfa-21478	229	73	r	r	NOUN
cjfa-21478	229	74	c	c	NOUN
cjfa-21478	229	75	e	e	NOUN
cjfa-21478	229	76	:	:	PUNCT
cjfa-21478	229	77	author	author	NOUN
cjfa-21478	229	78	’s	’s	PART
cjfa-21478	229	79	computation	computation	NOUN
cjfa-21478	229	80	(	(	PUNCT
cjfa-21478	229	81	2018	2018	NUM
cjfa-21478	229	82	)	)	PUNCT
cjfa-21478	229	83	.	.	PUNCT
cjfa-21478	230	1	table	table	NOUN
cjfa-21478	230	2	7	7	NUM
cjfa-21478	230	3	produced	produce	VERB
cjfa-21478	230	4	information	information	NOUN
cjfa-21478	230	5	about	about	ADP
cjfa-21478	230	6	the	the	DET
cjfa-21478	230	7	sample	sample	NOUN
cjfa-21478	230	8	,	,	PUNCT
cjfa-21478	230	9	the	the	DET
cjfa-21478	230	10	trend	trend	NOUN
cjfa-21478	230	11	specification	specification	NOUN
cjfa-21478	230	12	,	,	PUNCT
cjfa-21478	230	13	and	and	CCONJ
cjfa-21478	230	14	the	the	DET
cjfa-21478	230	15	number	number	NOUN
cjfa-21478	230	16	of	of	ADP
cjfa-21478	230	17	lags	lag	NOUN
cjfa-21478	230	18	included	include	VERB
cjfa-21478	230	19	in	in	ADP
cjfa-21478	230	20	the	the	DET
cjfa-21478	230	21	model	model	NOUN
cjfa-21478	230	22	.	.	PUNCT
cjfa-21478	231	1	the	the	DET
cjfa-21478	231	2	main	main	ADJ
cjfa-21478	231	3	table	table	NOUN
cjfa-21478	231	4	contains	contain	VERB
cjfa-21478	231	5	a	a	DET
cjfa-21478	231	6	separate	separate	ADJ
cjfa-21478	231	7	row	row	NOUN
cjfa-21478	231	8	for	for	ADP
cjfa-21478	231	9	each	each	DET
cjfa-21478	231	10	possible	possible	ADJ
cjfa-21478	231	11	value	value	NOUN
cjfa-21478	231	12	of	of	ADP
cjfa-21478	231	13	r	r	NOUN
cjfa-21478	231	14	,	,	PUNCT
cjfa-21478	231	15	the	the	DET
cjfa-21478	231	16	number	number	NOUN
cjfa-21478	231	17	of	of	ADP
cjfa-21478	231	18	cointegrating	cointegrate	VERB
cjfa-21478	231	19	equations	equation	NOUN
cjfa-21478	231	20	.	.	PUNCT
cjfa-21478	232	1	when	when	SCONJ
cjfa-21478	232	2	r	r	NOUN
cjfa-21478	232	3	=	=	SYM
cjfa-21478	232	4	3	3	NUM
cjfa-21478	232	5	,	,	PUNCT
cjfa-21478	232	6	all	all	DET
cjfa-21478	232	7	three	three	NUM
cjfa-21478	232	8	variables	variable	NOUN
cjfa-21478	232	9	in	in	ADP
cjfa-21478	232	10	this	this	DET
cjfa-21478	232	11	model	model	NOUN
cjfa-21478	232	12	are	be	AUX
cjfa-21478	232	13	stationary	stationary	ADJ
cjfa-21478	232	14	.	.	PUNCT
cjfa-21478	233	1	in	in	ADP
cjfa-21478	233	2	this	this	DET
cjfa-21478	233	3	study	study	NOUN
cjfa-21478	233	4	,	,	PUNCT
cjfa-21478	233	5	because	because	SCONJ
cjfa-21478	233	6	the	the	DET
cjfa-21478	233	7	trace	trace	NOUN
cjfa-21478	233	8	statistic	statistic	NOUN
cjfa-21478	233	9	at	at	ADP
cjfa-21478	233	10	r	r	NOUN
cjfa-21478	233	11	=	=	SYM
cjfa-21478	233	12	0	0	NUM
cjfa-21478	233	13	of	of	ADP
cjfa-21478	233	14	517.0043	517.0043	NUM
cjfa-21478	233	15	exceeds	exceed	VERB
cjfa-21478	233	16	its	its	PRON
cjfa-21478	233	17	critical	critical	ADJ
cjfa-21478	233	18	value	value	NOUN
cjfa-21478	233	19	of	of	ADP
cjfa-21478	233	20	68.52	68.52	NUM
cjfa-21478	233	21	,	,	PUNCT
cjfa-21478	233	22	the	the	DET
cjfa-21478	233	23	null	null	ADJ
cjfa-21478	233	24	hypothesis	hypothesis	NOUN
cjfa-21478	233	25	of	of	ADP
cjfa-21478	233	26	no	no	DET
cjfa-21478	233	27	cointegrating	cointegrate	VERB
cjfa-21478	233	28	equations	equation	NOUN
cjfa-21478	233	29	are	be	AUX
cjfa-21478	233	30	rejected	reject	VERB
cjfa-21478	233	31	.	.	PUNCT
cjfa-21478	234	1	similarly	similarly	ADV
cjfa-21478	234	2	,	,	PUNCT
cjfa-21478	234	3	because	because	SCONJ
cjfa-21478	234	4	the	the	DET
cjfa-21478	234	5	trace	trace	NOUN
cjfa-21478	234	6	statistic	statistic	NOUN
cjfa-21478	234	7	at	at	ADP
cjfa-21478	234	8	r	r	NOUN
cjfa-21478	234	9	=	=	SYM
cjfa-21478	234	10	1	1	NUM
cjfa-21478	234	11	of	of	ADP
cjfa-21478	234	12	290.8860	290.8860	NUM
cjfa-21478	234	13	exceeds	exceed	VERB
cjfa-21478	234	14	its	its	PRON
cjfa-21478	234	15	critical	critical	ADJ
cjfa-21478	234	16	value	value	NOUN
cjfa-21478	234	17	of	of	ADP
cjfa-21478	234	18	47.21	47.21	NUM
cjfa-21478	234	19	,	,	PUNCT
cjfa-21478	234	20	the	the	DET
cjfa-21478	234	21	null	null	ADJ
cjfa-21478	234	22	hypothesis	hypothesis	NOUN
cjfa-21478	234	23	that	that	SCONJ
cjfa-21478	234	24	there	there	PRON
cjfa-21478	234	25	is	be	VERB
cjfa-21478	234	26	one	one	NUM
cjfa-21478	234	27	or	or	CCONJ
cjfa-21478	234	28	fewer	few	ADJ
cjfa-21478	234	29	cointegrating	cointegrate	VERB
cjfa-21478	234	30	equation	equation	NOUN
cjfa-21478	234	31	is	be	AUX
cjfa-21478	234	32	also	also	ADV
cjfa-21478	234	33	rejected	reject	VERB
cjfa-21478	234	34	.	.	PUNCT
cjfa-21478	235	1	in	in	ADP
cjfa-21478	235	2	the	the	DET
cjfa-21478	235	3	same	same	ADJ
cjfa-21478	235	4	vein	vein	NOUN
cjfa-21478	235	5	,	,	PUNCT
cjfa-21478	235	6	because	because	SCONJ
cjfa-21478	235	7	the	the	DET
cjfa-21478	235	8	trace	trace	NOUN
cjfa-21478	235	9	statistic	statistic	NOUN
cjfa-21478	235	10	at	at	ADP
cjfa-21478	235	11	r	r	NOUN
cjfa-21478	235	12	=	=	SYM
cjfa-21478	235	13	2	2	NUM
cjfa-21478	235	14	of	of	ADP
cjfa-21478	235	15	123.9723	123.9723	NUM
cjfa-21478	235	16	exceeds	exceed	VERB
cjfa-21478	235	17	its	its	PRON
cjfa-21478	235	18	critical	critical	ADJ
cjfa-21478	235	19	value	value	NOUN
cjfa-21478	235	20	of	of	ADP
cjfa-21478	235	21	29.68	29.68	NUM
cjfa-21478	235	22	,	,	PUNCT
cjfa-21478	235	23	the	the	DET
cjfa-21478	235	24	null	null	ADJ
cjfa-21478	235	25	hypothesis	hypothesis	NOUN
cjfa-21478	235	26	that	that	SCONJ
cjfa-21478	235	27	there	there	PRON
cjfa-21478	235	28	is	be	VERB
cjfa-21478	235	29	two	two	NUM
cjfa-21478	235	30	or	or	CCONJ
cjfa-21478	235	31	fewer	few	ADJ
cjfa-21478	235	32	cointegrating	cointegrate	VERB
cjfa-21478	235	33	equation	equation	NOUN
cjfa-21478	235	34	is	be	AUX
cjfa-21478	235	35	also	also	ADV
cjfa-21478	235	36	rejected	reject	VERB
cjfa-21478	235	37	.	.	PUNCT
cjfa-21478	236	1	the	the	DET
cjfa-21478	236	2	trace	trace	NOUN
cjfa-21478	236	3	statistic	statistic	NOUN
cjfa-21478	236	4	at	at	ADP
cjfa-21478	236	5	r	r	NOUN
cjfa-21478	236	6	=	=	SYM
cjfa-21478	236	7	3	3	NUM
cjfa-21478	236	8	of42.8836	of42.8836	NOUN
cjfa-21478	236	9	exceeds	exceed	VERB
cjfa-21478	236	10	its	its	PRON
cjfa-21478	236	11	critical	critical	ADJ
cjfa-21478	236	12	value	value	NOUN
cjfa-21478	236	13	of	of	ADP
cjfa-21478	236	14	15.41	15.41	NUM
cjfa-21478	236	15	,	,	PUNCT
cjfa-21478	236	16	the	the	DET
cjfa-21478	236	17	null	null	ADJ
cjfa-21478	236	18	hypothesis	hypothesis	NOUN
cjfa-21478	236	19	that	that	SCONJ
cjfa-21478	236	20	there	there	PRON
cjfa-21478	236	21	is	be	VERB
cjfa-21478	236	22	three	three	NUM
cjfa-21478	236	23	or	or	CCONJ
cjfa-21478	236	24	fewer	few	ADJ
cjfa-21478	236	25	cointegrating	cointegrate	VERB
cjfa-21478	236	26	equation	equation	NOUN
cjfa-21478	236	27	is	be	AUX
cjfa-21478	236	28	also	also	ADV
cjfa-21478	236	29	rejected	reject	VERB
cjfa-21478	236	30	.	.	PUNCT
cjfa-21478	237	1	in	in	ADP
cjfa-21478	237	2	contrast	contrast	NOUN
cjfa-21478	237	3	,	,	PUNCT
cjfa-21478	237	4	because	because	SCONJ
cjfa-21478	237	5	the	the	DET
cjfa-21478	237	6	trace	trace	NOUN
cjfa-21478	237	7	statistic	statistic	NOUN
cjfa-21478	237	8	at	at	ADP
cjfa-21478	237	9	r	r	NOUN
cjfa-21478	237	10	=	=	SYM
cjfa-21478	237	11	4	4	NUM
cjfa-21478	237	12	of	of	ADP
cjfa-21478	237	13	0.0448	0.0448	NUM
cjfa-21478	237	14	*	*	SYM
cjfa-21478	237	15	1	1	NUM
cjfa-21478	237	16	*	*	SYM
cjfa-21478	237	17	5	5	NUM
cjfa-21478	237	18	is	be	AUX
cjfa-21478	237	19	less	less	ADJ
cjfa-21478	237	20	than	than	ADP
cjfa-21478	237	21	its	its	PRON
cjfa-21478	237	22	critical	critical	ADJ
cjfa-21478	237	23	value	value	NOUN
cjfa-21478	237	24	of	of	ADP
cjfa-21478	237	25	3.76	3.76	NUM
cjfa-21478	237	26	,	,	PUNCT
cjfa-21478	237	27	the	the	DET
cjfa-21478	237	28	null	null	ADJ
cjfa-21478	237	29	hypothesis	hypothesis	NOUN
cjfa-21478	237	30	that	that	SCONJ
cjfa-21478	237	31	there	there	PRON
cjfa-21478	237	32	are	be	VERB
cjfa-21478	237	33	four	four	NUM
cjfa-21478	237	34	or	or	CCONJ
cjfa-21478	237	35	fewer	few	ADJ
cjfa-21478	237	36	cointegrating	cointegrate	VERB
cjfa-21478	237	37	equations	equation	NOUN
cjfa-21478	237	38	can	can	AUX
cjfa-21478	237	39	not	not	PART
cjfa-21478	237	40	be	be	AUX
cjfa-21478	237	41	rejected	reject	VERB
cjfa-21478	237	42	.	.	PUNCT
cjfa-21478	238	1	because	because	SCONJ
cjfa-21478	238	2	johansen	johansen	PROPN
cjfa-21478	238	3	’s	’s	PART
cjfa-21478	238	4	method	method	NOUN
cjfa-21478	238	5	for	for	ADP
cjfa-21478	238	6	estimating	estimate	VERB
cjfa-21478	238	7	r	r	NOUN
cjfa-21478	238	8	is	be	AUX
cjfa-21478	238	9	to	to	PART
cjfa-21478	238	10	accept	accept	VERB
cjfa-21478	238	11	as	as	ADP
cjfa-21478	238	12	the	the	DET
cjfa-21478	238	13	first	first	ADJ
cjfa-21478	238	14	r	r	NOUN
cjfa-21478	238	15	for	for	ADP
cjfa-21478	238	16	which	which	PRON
cjfa-21478	238	17	the	the	DET
cjfa-21478	238	18	null	null	ADJ
cjfa-21478	238	19	hypothesis	hypothesis	NOUN
cjfa-21478	238	20	is	be	AUX
cjfa-21478	238	21	not	not	PART
cjfa-21478	238	22	rejected	reject	VERB
cjfa-21478	238	23	,	,	PUNCT
cjfa-21478	238	24	we	we	PRON
cjfa-21478	238	25	accept	accept	VERB
cjfa-21478	238	26	r	r	NOUN
cjfa-21478	238	27	=	=	NOUN
cjfa-21478	238	28	4	4	NUM
cjfa-21478	238	29	as	as	ADP
cjfa-21478	238	30	our	our	PRON
cjfa-21478	238	31	estimate	estimate	NOUN
cjfa-21478	238	32	of	of	ADP
cjfa-21478	238	33	the	the	DET
cjfa-21478	238	34	number	number	NOUN
cjfa-21478	238	35	of	of	ADP
cjfa-21478	238	36	cointegrating	cointegrate	VERB
cjfa-21478	238	37	equations	equation	NOUN
cjfa-21478	238	38	between	between	ADP
cjfa-21478	238	39	these	these	DET
cjfa-21478	238	40	five	five	NUM
cjfa-21478	238	41	variables	variable	NOUN
cjfa-21478	238	42	.	.	PUNCT
cjfa-21478	239	1	the	the	DET
cjfa-21478	239	2	“	"	PUNCT
cjfa-21478	239	3	*	*	NOUN
cjfa-21478	239	4	”	"	PUNCT
cjfa-21478	239	5	by	by	ADP
cjfa-21478	239	6	the	the	DET
cjfa-21478	239	7	trace	trace	NOUN
cjfa-21478	239	8	statistic	statistic	NOUN
cjfa-21478	239	9	at	at	ADP
cjfa-21478	239	10	r	r	NOUN
cjfa-21478	239	11	=	=	SYM
cjfa-21478	239	12	4	4	NUM
cjfa-21478	239	13	indicates	indicate	VERB
cjfa-21478	239	14	that	that	SCONJ
cjfa-21478	239	15	this	this	PRON
cjfa-21478	239	16	is	be	AUX
cjfa-21478	239	17	the	the	DET
cjfa-21478	239	18	value	value	NOUN
cjfa-21478	239	19	of	of	ADP
cjfa-21478	239	20	r	r	NOUN
cjfa-21478	239	21	selected	select	VERB
cjfa-21478	239	22	by	by	ADP
cjfa-21478	239	23	johansen	johansen	PROPN
cjfa-21478	239	24	’s	’s	PART
cjfa-21478	239	25	multiple	multiple	ADJ
cjfa-21478	239	26	-	-	PUNCT
cjfa-21478	239	27	trace	trace	NOUN
cjfa-21478	239	28	test	test	NOUN
cjfa-21478	239	29	procedure	procedure	NOUN
cjfa-21478	239	30	.	.	PUNCT
cjfa-21478	240	1	the	the	DET
cjfa-21478	240	2	eigenvalue	eigenvalue	NOUN
cjfa-21478	240	3	shown	show	VERB
cjfa-21478	240	4	in	in	ADP
cjfa-21478	240	5	the	the	DET
cjfa-21478	240	6	last	last	ADJ
cjfa-21478	240	7	line	line	NOUN
cjfa-21478	240	8	of	of	ADP
cjfa-21478	240	9	output	output	NOUN
cjfa-21478	240	10	computes	compute	VERB
cjfa-21478	240	11	the	the	DET
cjfa-21478	240	12	trace	trace	NOUN
cjfa-21478	240	13	statistic	statistic	NOUN
cjfa-21478	240	14	in	in	ADP
cjfa-21478	240	15	the	the	DET
cjfa-21478	240	16	preceding	precede	VERB
cjfa-21478	240	17	line	line	NOUN
cjfa-21478	240	18	.	.	PUNCT
cjfa-21478	241	1	tajudeen	tajudeen	NOUN
cjfa-21478	241	2	adejare	adejare	NOUN
cjfa-21478	241	3	adegbite20	adegbite20	NOUN
cjfa-21478	241	4	table	table	NOUN
cjfa-21478	241	5	8	8	NUM
cjfa-21478	241	6	.	.	PUNCT
cjfa-21478	242	1	granger	granger	PROPN
cjfa-21478	242	2	causality	causality	PROPN
cjfa-21478	242	3	wald	wald	NOUN
cjfa-21478	242	4	tests	test	NOUN
cjfa-21478	242	5	–	–	PUNCT
cjfa-21478	242	6	causality	causality	NOUN
cjfa-21478	242	7	between	between	ADP
cjfa-21478	242	8	taxation	taxation	NOUN
cjfa-21478	242	9	and	and	CCONJ
cjfa-21478	242	10	inflation	inflation	NOUN
cjfa-21478	242	11	rate	rate	NOUN
cjfa-21478	242	12	equation	equation	NOUN
cjfa-21478	242	13	excluded	exclude	VERB
cjfa-21478	242	14	chi2	chi2	PROPN
cjfa-21478	242	15	df	df	PROPN
cjfa-21478	242	16	prob	prob	PROPN
cjfa-21478	242	17	>	>	X
cjfa-21478	242	18	chi2	chi2	PROPN
cjfa-21478	242	19	decision	decision	NOUN
cjfa-21478	242	20	infl	infl	PROPN
cjfa-21478	242	21	ppt	ppt	PROPN
cjfa-21478	242	22	4.8788	4.8788	NUM
cjfa-21478	242	23	4	4	NUM
cjfa-21478	242	24	0.300	0.300	NUM
cjfa-21478	242	25	ppt	ppt	NOUN
cjfa-21478	242	26	does	do	AUX
cjfa-21478	242	27	not	not	PART
cjfa-21478	242	28	granger	granger	PROPN
cjfa-21478	242	29	–	–	PUNCT
cjfa-21478	242	30	cause	cause	SCONJ
cjfa-21478	242	31	infl	infl	PROPN
cjfa-21478	242	32	infl	infl	PROPN
cjfa-21478	242	33	vat	vat	VERB
cjfa-21478	242	34	4.9351	4.9351	NUM
cjfa-21478	242	35	4	4	NUM
cjfa-21478	242	36	0.294	0.294	NUM
cjfa-21478	242	37	vat	vat	NOUN
cjfa-21478	242	38	does	do	AUX
cjfa-21478	242	39	not	not	PART
cjfa-21478	242	40	granger	granger	PROPN
cjfa-21478	242	41	–	–	PUNCT
cjfa-21478	242	42	cause	cause	SCONJ
cjfa-21478	242	43	infl	infl	PROPN
cjfa-21478	242	44	infl	infl	PROPN
cjfa-21478	242	45	corpt	corpt	PROPN
cjfa-21478	242	46	3.4087	3.4087	NUM
cjfa-21478	242	47	4	4	NUM
cjfa-21478	242	48	0.492	0.492	NUM
cjfa-21478	242	49	corpt	corpt	NOUN
cjfa-21478	242	50	does	do	AUX
cjfa-21478	242	51	not	not	PART
cjfa-21478	242	52	granger	granger	PROPN
cjfa-21478	242	53	–	–	PUNCT
cjfa-21478	242	54	cause	cause	SCONJ
cjfa-21478	242	55	infl	infl	PROPN
cjfa-21478	242	56	infl	infl	PROPN
cjfa-21478	242	57	cusexc	cusexc	VERB
cjfa-21478	242	58	4.7069	4.7069	NUM
cjfa-21478	242	59	4	4	NUM
cjfa-21478	242	60	0.319	0.319	NUM
cjfa-21478	242	61	cusexc	cusexc	NOUN
cjfa-21478	242	62	does	do	AUX
cjfa-21478	242	63	not	not	PART
cjfa-21478	242	64	granger	granger	PROPN
cjfa-21478	242	65	–	–	PUNCT
cjfa-21478	242	66	cause	cause	SCONJ
cjfa-21478	242	67	infl	infl	PROPN
cjfa-21478	242	68	infl	infl	PROPN
cjfa-21478	242	69	all	all	PRON
cjfa-21478	242	70	8.6517	8.6517	NUM
cjfa-21478	242	71	16	16	NUM
cjfa-21478	242	72	8.6517	8.6517	NUM
cjfa-21478	242	73	all	all	PRON
cjfa-21478	242	74	jointly	jointly	ADV
cjfa-21478	242	75	do	do	AUX
cjfa-21478	242	76	not	not	PART
cjfa-21478	242	77	granger	granger	VERB
cjfa-21478	242	78	cause	cause	VERB
cjfa-21478	242	79	infl	infl	PROPN
cjfa-21478	242	80	ppt	ppt	PROPN
cjfa-21478	242	81	infl	infl	PROPN
cjfa-21478	242	82	5.362	5.362	NUM
cjfa-21478	242	83	4	4	NUM
cjfa-21478	242	84	0.252	0.252	NUM
cjfa-21478	242	85	infl	infl	NOUN
cjfa-21478	242	86	does	do	AUX
cjfa-21478	242	87	not	not	PART
cjfa-21478	242	88	granger	granger	PROPN
cjfa-21478	242	89	–	–	PUNCT
cjfa-21478	242	90	cause	cause	VERB
cjfa-21478	242	91	ppt	ppt	NOUN
cjfa-21478	242	92	ppt	ppt	NOUN
cjfa-21478	242	93	vat	vat	NOUN
cjfa-21478	242	94	1350.4	1350.4	NUM
cjfa-21478	242	95	4	4	NUM
cjfa-21478	242	96	0.000	0.000	NUM
cjfa-21478	242	97	vat	vat	NOUN
cjfa-21478	242	98	granger	granger	NOUN
cjfa-21478	242	99	–	–	PUNCT
cjfa-21478	242	100	cause	cause	VERB
cjfa-21478	242	101	ppt	ppt	NOUN
cjfa-21478	242	102	ppt	ppt	PROPN
cjfa-21478	242	103	corpt	corpt	NOUN
cjfa-21478	242	104	154.48	154.48	NUM
cjfa-21478	242	105	4	4	NUM
cjfa-21478	242	106	0.000	0.000	NUM
cjfa-21478	242	107	corpt	corpt	NOUN
cjfa-21478	242	108	granger	granger	NOUN
cjfa-21478	242	109	–	–	PUNCT
cjfa-21478	242	110	cause	cause	VERB
cjfa-21478	242	111	ppt	ppt	NOUN
cjfa-21478	242	112	ppt	ppt	NOUN
cjfa-21478	242	113	cusexc	cusexc	VERB
cjfa-21478	242	114	294.45	294.45	NUM
cjfa-21478	242	115	4	4	NUM
cjfa-21478	242	116	0.000	0.000	NUM
cjfa-21478	242	117	cusexc	cusexc	NOUN
cjfa-21478	242	118	granger	granger	NOUN
cjfa-21478	242	119	–	–	PUNCT
cjfa-21478	242	120	cause	cause	VERB
cjfa-21478	242	121	ppt	ppt	NOUN
cjfa-21478	242	122	ppt	ppt	NOUN
cjfa-21478	242	123	all	all	DET
cjfa-21478	242	124	7565	7565	NUM
cjfa-21478	242	125	10	10	NUM
cjfa-21478	242	126	0.000	0.000	NUM
cjfa-21478	242	127	all	all	PRON
cjfa-21478	242	128	jointly	jointly	ADV
cjfa-21478	242	129	granger	granger	PROPN
cjfa-21478	242	130	cause	cause	VERB
cjfa-21478	242	131	ppt	ppt	NOUN
cjfa-21478	242	132	vat	vat	NOUN
cjfa-21478	242	133	infl	infl	PROPN
cjfa-21478	242	134	8.2207	8.2207	NUM
cjfa-21478	242	135	4	4	NUM
cjfa-21478	242	136	0.184	0.184	NUM
cjfa-21478	242	137	infl	infl	PROPN
cjfa-21478	242	138	does	do	AUX
cjfa-21478	242	139	not	not	PART
cjfa-21478	242	140	granger	granger	PROPN
cjfa-21478	242	141	–	–	PUNCT
cjfa-21478	242	142	cause	cause	VERB
cjfa-21478	242	143	vat	vat	NOUN
cjfa-21478	242	144	vat	vat	NOUN
cjfa-21478	242	145	ppt	ppt	NOUN
cjfa-21478	242	146	267.66	267.66	NUM
cjfa-21478	242	147	4	4	NUM
cjfa-21478	242	148	0.000	0.000	NUM
cjfa-21478	242	149	ppt	ppt	NOUN
cjfa-21478	242	150	granger	granger	NOUN
cjfa-21478	242	151	–	–	PUNCT
cjfa-21478	242	152	cause	cause	VERB
cjfa-21478	242	153	vat	vat	NOUN
cjfa-21478	242	154	vat	vat	NOUN
cjfa-21478	242	155	corpt	corpt	NOUN
cjfa-21478	242	156	223.09	223.09	NUM
cjfa-21478	242	157	4	4	NUM
cjfa-21478	242	158	0.000	0.000	NUM
cjfa-21478	242	159	corpt	corpt	NOUN
cjfa-21478	242	160	granger	granger	NOUN
cjfa-21478	242	161	–	–	PUNCT
cjfa-21478	242	162	cause	cause	VERB
cjfa-21478	242	163	vat	vat	NOUN
cjfa-21478	242	164	vat	vat	NOUN
cjfa-21478	242	165	cusexc	cusexc	VERB
cjfa-21478	242	166	1310.5	1310.5	NUM
cjfa-21478	242	167	4	4	NUM
cjfa-21478	242	168	0.000	0.000	NUM
cjfa-21478	242	169	cusexc	cusexc	NOUN
cjfa-21478	242	170	granger	granger	NOUN
cjfa-21478	242	171	–	–	PUNCT
cjfa-21478	242	172	cause	cause	VERB
cjfa-21478	242	173	vat	vat	NOUN
cjfa-21478	242	174	vat	vat	NOUN
cjfa-21478	242	175	all	all	DET
cjfa-21478	242	176	14808	14808	NUM
cjfa-21478	242	177	10	10	NUM
cjfa-21478	242	178	0.000	0.000	NUM
cjfa-21478	242	179	all	all	PRON
cjfa-21478	242	180	jointly	jointly	ADV
cjfa-21478	242	181	granger	granger	NOUN
cjfa-21478	242	182	cause	cause	VERB
cjfa-21478	242	183	vat	vat	NOUN
cjfa-21478	242	184	corpt	corpt	PROPN
cjfa-21478	242	185	infl	infl	PROPN
cjfa-21478	243	1	21.041	21.041	NUM
cjfa-21478	243	2	4	4	NUM
cjfa-21478	243	3	0.342	0.342	NUM
cjfa-21478	243	4	infl	infl	NOUN
cjfa-21478	243	5	does	do	AUX
cjfa-21478	243	6	not	not	PART
cjfa-21478	243	7	granger	granger	PROPN
cjfa-21478	243	8	–	–	PUNCT
cjfa-21478	243	9	cause	cause	VERB
cjfa-21478	243	10	corpt	corpt	NOUN
cjfa-21478	243	11	corpt	corpt	PROPN
cjfa-21478	243	12	ppt	ppt	PROPN
cjfa-21478	243	13	246.22	246.22	NUM
cjfa-21478	243	14	4	4	NUM
cjfa-21478	243	15	0.000	0.000	NUM
cjfa-21478	243	16	ppt	ppt	NOUN
cjfa-21478	243	17	granger	granger	NOUN
cjfa-21478	243	18	–	–	PUNCT
cjfa-21478	243	19	cause	cause	VERB
cjfa-21478	243	20	corpt	corpt	NOUN
cjfa-21478	243	21	corpt	corpt	NOUN
cjfa-21478	243	22	vat	vat	VERB
cjfa-21478	243	23	1649.4	1649.4	NUM
cjfa-21478	243	24	4	4	NUM
cjfa-21478	243	25	0.000	0.000	NUM
cjfa-21478	243	26	vat	vat	NOUN
cjfa-21478	243	27	granger	granger	NOUN
cjfa-21478	243	28	–	–	PUNCT
cjfa-21478	243	29	cause	cause	VERB
cjfa-21478	243	30	corpt	corpt	PROPN
cjfa-21478	243	31	corpt	corpt	NOUN
cjfa-21478	243	32	cusexc	cusexc	VERB
cjfa-21478	243	33	937.34	937.34	NUM
cjfa-21478	243	34	4	4	NUM
cjfa-21478	243	35	0.000	0.000	NUM
cjfa-21478	243	36	cusexc	cusexc	NOUN
cjfa-21478	243	37	granger	granger	NOUN
cjfa-21478	243	38	–	–	PUNCT
cjfa-21478	243	39	cause	cause	VERB
cjfa-21478	243	40	corpt	corpt	NOUN
cjfa-21478	243	41	corpt	corpt	NOUN
cjfa-21478	243	42	all	all	DET
cjfa-21478	243	43	38403	38403	NUM
cjfa-21478	243	44	16	16	NUM
cjfa-21478	243	45	0.000	0.000	NUM
cjfa-21478	243	46	all	all	PRON
cjfa-21478	243	47	jointly	jointly	ADV
cjfa-21478	243	48	granger	granger	PROPN
cjfa-21478	243	49	cause	cause	SCONJ
cjfa-21478	243	50	corpt	corpt	NOUN
cjfa-21478	243	51	cusexc	cusexc	VERB
cjfa-21478	243	52	infl	infl	PROPN
cjfa-21478	244	1	9.3531	9.3531	NUM
cjfa-21478	244	2	4	4	NUM
cjfa-21478	244	3	0.253	0.253	NUM
cjfa-21478	244	4	infl	infl	NOUN
cjfa-21478	244	5	does	do	VERB
cjfa-21478	244	6	not	not	PART
cjfa-21478	244	7	granger	granger	PROPN
cjfa-21478	244	8	–	–	PUNCT
cjfa-21478	244	9	cause	cause	VERB
cjfa-21478	244	10	cusexc	cusexc	NOUN
cjfa-21478	244	11	cusexc	cusexc	VERB
cjfa-21478	244	12	ppt	ppt	NOUN
cjfa-21478	244	13	257.94	257.94	NUM
cjfa-21478	244	14	4	4	NUM
cjfa-21478	244	15	0.000	0.000	NUM
cjfa-21478	244	16	ppt	ppt	NOUN
cjfa-21478	244	17	granger	granger	NOUN
cjfa-21478	244	18	–	–	PUNCT
cjfa-21478	244	19	cause	cause	NOUN
cjfa-21478	244	20	cusexc	cusexc	NOUN
cjfa-21478	244	21	cusexc	cusexc	AUX
cjfa-21478	244	22	vat	vat	NOUN
cjfa-21478	244	23	3414.7	3414.7	NUM
cjfa-21478	244	24	4	4	NUM
cjfa-21478	244	25	0.000	0.000	NUM
cjfa-21478	244	26	vat	vat	NOUN
cjfa-21478	244	27	granger	granger	NOUN
cjfa-21478	244	28	–	–	PUNCT
cjfa-21478	244	29	cause	cause	NOUN
cjfa-21478	244	30	cusexc	cusexc	NOUN
cjfa-21478	244	31	cusexc	cusexc	NOUN
cjfa-21478	244	32	corpt	corpt	NOUN
cjfa-21478	244	33	137.42	137.42	NUM
cjfa-21478	244	34	4	4	NUM
cjfa-21478	244	35	0.000	0.000	NUM
cjfa-21478	244	36	corpt	corpt	NOUN
cjfa-21478	244	37	granger	granger	NOUN
cjfa-21478	244	38	–	–	PUNCT
cjfa-21478	244	39	cause	cause	NOUN
cjfa-21478	244	40	cusexc	cusexc	NOUN
cjfa-21478	244	41	cusexc	cusexc	NOUN
cjfa-21478	244	42	all	all	PRON
cjfa-21478	244	43	37508	37508	NUM
cjfa-21478	244	44	16	16	NUM
cjfa-21478	244	45	0.000	0.000	NUM
cjfa-21478	244	46	all	all	PRON
cjfa-21478	244	47	jointly	jointly	ADV
cjfa-21478	244	48	granger	granger	PROPN
cjfa-21478	244	49	cause	cause	PROPN
cjfa-21478	244	50	cusexc	cusexc	NOUN
cjfa-21478	244	51	s	s	PRON
cjfa-21478	244	52	o	o	NOUN
cjfa-21478	244	53	u	u	NOUN
cjfa-21478	244	54	r	r	NOUN
cjfa-21478	244	55	c	c	NOUN
cjfa-21478	244	56	e	e	NOUN
cjfa-21478	244	57	:	:	PUNCT
cjfa-21478	244	58	author	author	NOUN
cjfa-21478	244	59	’s	’s	PART
cjfa-21478	244	60	computation	computation	NOUN
cjfa-21478	244	61	(	(	PUNCT
cjfa-21478	244	62	2018	2018	NUM
cjfa-21478	244	63	)	)	PUNCT
cjfa-21478	244	64	.	.	PUNCT
cjfa-21478	245	1	an	an	DET
cjfa-21478	245	2	evolution	evolution	NOUN
cjfa-21478	245	3	of	of	ADP
cjfa-21478	245	4	the	the	DET
cjfa-21478	245	5	effect	effect	NOUN
cjfa-21478	245	6	of	of	ADP
cjfa-21478	245	7	taxation	taxation	NOUN
cjfa-21478	245	8	policy	policy	NOUN
cjfa-21478	245	9	…	…	PUNCT
cjfa-21478	245	10	21	21	NUM
cjfa-21478	245	11	the	the	DET
cjfa-21478	245	12	results	result	NOUN
cjfa-21478	245	13	of	of	ADP
cjfa-21478	245	14	the	the	DET
cjfa-21478	245	15	five	five	NUM
cjfa-21478	245	16	tests	test	NOUN
cjfa-21478	245	17	for	for	ADP
cjfa-21478	245	18	the	the	DET
cjfa-21478	245	19	first	first	ADJ
cjfa-21478	245	20	equation	equation	NOUN
cjfa-21478	245	21	is	be	AUX
cjfa-21478	245	22	shown	show	VERB
cjfa-21478	245	23	in	in	ADP
cjfa-21478	245	24	the	the	DET
cjfa-21478	245	25	table	table	NOUN
cjfa-21478	245	26	8	8	NUM
cjfa-21478	245	27	.	.	PUNCT
cjfa-21478	246	1	the	the	DET
cjfa-21478	246	2	first	first	ADJ
cjfa-21478	246	3	is	be	AUX
cjfa-21478	246	4	a	a	DET
cjfa-21478	246	5	wald	wald	NOUN
cjfa-21478	246	6	test	test	NOUN
cjfa-21478	246	7	that	that	PRON
cjfa-21478	246	8	the	the	DET
cjfa-21478	246	9	coefficients	coefficient	NOUN
cjfa-21478	246	10	on	on	ADP
cjfa-21478	246	11	the	the	DET
cjfa-21478	246	12	four	four	NUM
cjfa-21478	246	13	lags	lag	NOUN
cjfa-21478	246	14	of	of	ADP
cjfa-21478	246	15	ppt	ppt	NOUN
cjfa-21478	246	16	that	that	PRON
cjfa-21478	246	17	appear	appear	VERB
cjfa-21478	246	18	in	in	ADP
cjfa-21478	246	19	the	the	DET
cjfa-21478	246	20	equation	equation	NOUN
cjfa-21478	246	21	for	for	ADP
cjfa-21478	246	22	infl	infl	PROPN
cjfa-21478	246	23	are	be	AUX
cjfa-21478	246	24	jointly	jointly	ADV
cjfa-21478	246	25	zero	zero	NUM
cjfa-21478	246	26	.	.	PUNCT
cjfa-21478	247	1	the	the	DET
cjfa-21478	247	2	null	null	ADJ
cjfa-21478	247	3	hypothesis	hypothesis	NOUN
cjfa-21478	247	4	that	that	SCONJ
cjfa-21478	247	5	ppt	ppt	NOUN
cjfa-21478	247	6	does	do	AUX
cjfa-21478	247	7	not	not	PART
cjfa-21478	247	8	granger	granger	NOUN
cjfa-21478	247	9	-	-	PUNCT
cjfa-21478	247	10	cause	cause	NOUN
cjfa-21478	247	11	infl	infl	PROPN
cjfa-21478	247	12	can	can	AUX
cjfa-21478	247	13	not	not	PART
cjfa-21478	247	14	be	be	AUX
cjfa-21478	247	15	rejected	reject	VERB
cjfa-21478	247	16	because	because	SCONJ
cjfa-21478	247	17	prob	prob	PROPN
cjfa-21478	247	18	>	>	X
cjfa-21478	247	19	chi2	chi2	PROPN
cjfa-21478	247	20	is	be	AUX
cjfa-21478	247	21	0.300	0.300	NUM
cjfa-21478	247	22	which	which	PRON
cjfa-21478	247	23	is	be	AUX
cjfa-21478	247	24	greater	great	ADJ
cjfa-21478	247	25	than	than	ADP
cjfa-21478	247	26	0.05	0.05	NUM
cjfa-21478	247	27	,	,	PUNCT
cjfa-21478	247	28	therefore	therefore	ADV
cjfa-21478	247	29	ppt	ppt	NOUN
cjfa-21478	247	30	does	do	AUX
cjfa-21478	247	31	not	not	PART
cjfa-21478	247	32	granger	granger	NOUN
cjfa-21478	247	33	-	-	PUNCT
cjfa-21478	247	34	cause	cause	PROPN
cjfa-21478	247	35	infl	infl	PROPN
cjfa-21478	247	36	.	.	PUNCT
cjfa-21478	248	1	also	also	ADV
cjfa-21478	248	2	,	,	PUNCT
cjfa-21478	248	3	the	the	DET
cjfa-21478	248	4	null	null	ADJ
cjfa-21478	248	5	hypothesis	hypothesis	NOUN
cjfa-21478	248	6	that	that	PRON
cjfa-21478	248	7	the	the	DET
cjfa-21478	248	8	coefficients	coefficient	NOUN
cjfa-21478	248	9	on	on	ADP
cjfa-21478	248	10	the	the	DET
cjfa-21478	248	11	four	four	NUM
cjfa-21478	248	12	lags	lag	NOUN
cjfa-21478	248	13	of	of	ADP
cjfa-21478	248	14	vat	vat	NOUN
cjfa-21478	248	15	in	in	ADP
cjfa-21478	248	16	the	the	DET
cjfa-21478	248	17	equation	equation	NOUN
cjfa-21478	248	18	for	for	ADP
cjfa-21478	248	19	infl	infl	PROPN
cjfa-21478	248	20	are	be	AUX
cjfa-21478	248	21	jointly	jointly	ADV
cjfa-21478	248	22	zero	zero	NUM
cjfa-21478	248	23	can	can	AUX
cjfa-21478	248	24	not	not	PART
cjfa-21478	248	25	be	be	AUX
cjfa-21478	248	26	rejected	reject	VERB
cjfa-21478	248	27	because	because	SCONJ
cjfa-21478	248	28	prob	prob	PROPN
cjfa-21478	248	29	>	>	X
cjfa-21478	248	30	chi2	chi2	PROPN
cjfa-21478	248	31	is	be	AUX
cjfa-21478	248	32	0.294	0.294	NUM
cjfa-21478	248	33	which	which	PRON
cjfa-21478	248	34	is	be	AUX
cjfa-21478	248	35	greater	great	ADJ
cjfa-21478	248	36	than	than	ADP
cjfa-21478	248	37	0.05	0.05	NUM
cjfa-21478	248	38	.	.	PUNCT
cjfa-21478	249	1	so	so	ADV
cjfa-21478	249	2	the	the	DET
cjfa-21478	249	3	hypothesis	hypothesis	NOUN
cjfa-21478	249	4	that	that	SCONJ
cjfa-21478	249	5	vat	vat	NOUN
cjfa-21478	249	6	does	do	AUX
cjfa-21478	249	7	not	not	PART
cjfa-21478	249	8	granger	granger	VERB
cjfa-21478	249	9	cause	cause	VERB
cjfa-21478	249	10	infl	infl	PROPN
cjfa-21478	249	11	can	can	AUX
cjfa-21478	249	12	not	not	PART
cjfa-21478	249	13	be	be	AUX
cjfa-21478	249	14	rejected	reject	VERB
cjfa-21478	249	15	,	,	PUNCT
cjfa-21478	249	16	therefore	therefore	ADV
cjfa-21478	249	17	vat	vat	NOUN
cjfa-21478	249	18	does	do	AUX
cjfa-21478	249	19	not	not	PART
cjfa-21478	249	20	granger	granger	NOUN
cjfa-21478	249	21	-	-	PUNCT
cjfa-21478	249	22	cause	cause	PROPN
cjfa-21478	249	23	infl	infl	PROPN
cjfa-21478	249	24	.	.	PUNCT
cjfa-21478	250	1	the	the	DET
cjfa-21478	250	2	null	null	ADJ
cjfa-21478	250	3	hypothesis	hypothesis	NOUN
cjfa-21478	250	4	is	be	AUX
cjfa-21478	250	5	that	that	SCONJ
cjfa-21478	250	6	corpt	corpt	NOUN
cjfa-21478	250	7	does	do	AUX
cjfa-21478	250	8	not	not	PART
cjfa-21478	250	9	granger	granger	NOUN
cjfa-21478	250	10	-	-	PUNCT
cjfa-21478	250	11	cause	cause	NOUN
cjfa-21478	250	12	infl	infl	PROPN
cjfa-21478	250	13	can	can	AUX
cjfa-21478	250	14	not	not	PART
cjfa-21478	250	15	be	be	AUX
cjfa-21478	250	16	rejected	reject	VERB
cjfa-21478	250	17	because	because	SCONJ
cjfa-21478	250	18	prob	prob	PROPN
cjfa-21478	250	19	>	>	X
cjfa-21478	250	20	chi2	chi2	PROPN
cjfa-21478	250	21	is	be	AUX
cjfa-21478	250	22	0.492	0.492	NUM
cjfa-21478	250	23	,	,	PUNCT
cjfa-21478	250	24	which	which	PRON
cjfa-21478	250	25	is	be	AUX
cjfa-21478	250	26	greater	great	ADJ
cjfa-21478	250	27	than	than	ADP
cjfa-21478	250	28	0.05	0.05	NUM
cjfa-21478	250	29	therefore	therefore	ADV
cjfa-21478	250	30	corpt	corpt	NOUN
cjfa-21478	250	31	does	do	VERB
cjfa-21478	250	32	not	not	PART
cjfa-21478	250	33	granger	granger	NOUN
cjfa-21478	250	34	-	-	PUNCT
cjfa-21478	250	35	cause	cause	PROPN
cjfa-21478	250	36	infl	infl	PROPN
cjfa-21478	250	37	.	.	PUNCT
cjfa-21478	251	1	more	more	ADV
cjfa-21478	251	2	so	so	ADV
cjfa-21478	251	3	,	,	PUNCT
cjfa-21478	251	4	the	the	DET
cjfa-21478	251	5	null	null	ADJ
cjfa-21478	251	6	hypothesis	hypothesis	NOUN
cjfa-21478	251	7	that	that	PRON
cjfa-21478	251	8	the	the	DET
cjfa-21478	251	9	coefficients	coefficient	NOUN
cjfa-21478	251	10	on	on	ADP
cjfa-21478	251	11	the	the	DET
cjfa-21478	251	12	four	four	NUM
cjfa-21478	251	13	lags	lag	NOUN
cjfa-21478	251	14	of	of	ADP
cjfa-21478	251	15	cusexc	cusexc	NOUN
cjfa-21478	251	16	in	in	ADP
cjfa-21478	251	17	the	the	DET
cjfa-21478	251	18	equation	equation	NOUN
cjfa-21478	251	19	for	for	ADP
cjfa-21478	251	20	infl	infl	PROPN
cjfa-21478	251	21	are	be	AUX
cjfa-21478	251	22	jointly	jointly	ADV
cjfa-21478	251	23	zero	zero	NUM
cjfa-21478	251	24	can	can	AUX
cjfa-21478	251	25	not	not	PART
cjfa-21478	251	26	be	be	AUX
cjfa-21478	251	27	rejected	reject	VERB
cjfa-21478	251	28	because	because	SCONJ
cjfa-21478	251	29	prob	prob	PROPN
cjfa-21478	251	30	>	>	X
cjfa-21478	251	31	chi2	chi2	PROPN
cjfa-21478	251	32	is	be	AUX
cjfa-21478	251	33	0.319	0.319	NUM
cjfa-21478	251	34	,	,	PUNCT
cjfa-21478	251	35	which	which	PRON
cjfa-21478	251	36	is	be	AUX
cjfa-21478	251	37	greater	great	ADJ
cjfa-21478	251	38	than	than	ADP
cjfa-21478	251	39	0.05	0.05	NUM
cjfa-21478	251	40	.	.	PUNCT
cjfa-21478	252	1	therefore	therefore	ADV
cjfa-21478	252	2	cusexc	cusexc	NOUN
cjfa-21478	252	3	does	do	VERB
cjfa-21478	252	4	not	not	PART
cjfa-21478	252	5	granger	granger	NOUN
cjfa-21478	252	6	-	-	PUNCT
cjfa-21478	252	7	cause	cause	PROPN
cjfa-21478	252	8	infl	infl	PROPN
cjfa-21478	252	9	.	.	PUNCT
cjfa-21478	253	1	the	the	DET
cjfa-21478	253	2	fifth	fifth	ADJ
cjfa-21478	253	3	null	null	ADJ
cjfa-21478	253	4	hypothesis	hypothesis	NOUN
cjfa-21478	253	5	is	be	AUX
cjfa-21478	253	6	that	that	SCONJ
cjfa-21478	253	7	the	the	DET
cjfa-21478	253	8	coefficients	coefficient	NOUN
cjfa-21478	253	9	on	on	ADP
cjfa-21478	253	10	the	the	DET
cjfa-21478	253	11	four	four	NUM
cjfa-21478	253	12	lags	lag	NOUN
cjfa-21478	253	13	of	of	ADP
cjfa-21478	253	14	all	all	DET
cjfa-21478	253	15	the	the	DET
cjfa-21478	253	16	other	other	ADJ
cjfa-21478	253	17	endogenous	endogenous	ADJ
cjfa-21478	253	18	variables	variable	NOUN
cjfa-21478	253	19	are	be	AUX
cjfa-21478	253	20	jointly	jointly	ADV
cjfa-21478	253	21	zero	zero	NUM
cjfa-21478	253	22	.	.	PUNCT
cjfa-21478	254	1	this	this	DET
cjfa-21478	254	2	null	null	ADJ
cjfa-21478	254	3	hypothesis	hypothesis	NOUN
cjfa-21478	254	4	can	can	AUX
cjfa-21478	254	5	not	not	PART
cjfa-21478	254	6	be	be	AUX
cjfa-21478	254	7	rejected	reject	VERB
cjfa-21478	254	8	in	in	ADP
cjfa-21478	254	9	the	the	DET
cjfa-21478	254	10	sense	sense	NOUN
cjfa-21478	254	11	that	that	SCONJ
cjfa-21478	254	12	prob	prob	PROPN
cjfa-21478	254	13	>	>	X
cjfa-21478	254	14	chi2	chi2	PROPN
cjfa-21478	254	15	is	be	AUX
cjfa-21478	254	16	8.6517which	8.6517which	PROPN
cjfa-21478	254	17	is	be	AUX
cjfa-21478	254	18	greater	great	ADJ
cjfa-21478	254	19	than	than	ADP
cjfa-21478	254	20	0.05	0.05	NUM
cjfa-21478	254	21	,	,	PUNCT
cjfa-21478	254	22	that	that	PRON
cjfa-21478	254	23	is	be	AUX
cjfa-21478	254	24	that	that	SCONJ
cjfa-21478	254	25	ppt	ppt	NOUN
cjfa-21478	254	26	,	,	PUNCT
cjfa-21478	254	27	vat	vat	NOUN
cjfa-21478	254	28	,	,	PUNCT
cjfa-21478	254	29	corpt	corpt	NOUN
cjfa-21478	254	30	and	and	CCONJ
cjfa-21478	254	31	cusexc	cusexc	VERB
cjfa-21478	254	32	,	,	PUNCT
cjfa-21478	254	33	jointly	jointly	ADV
cjfa-21478	254	34	,	,	PUNCT
cjfa-21478	254	35	does	do	AUX
cjfa-21478	254	36	not	not	PART
cjfa-21478	254	37	granger	granger	NOUN
cjfa-21478	254	38	-	-	PUNCT
cjfa-21478	254	39	cause	cause	PROPN
cjfa-21478	254	40	infl	infl	PROPN
cjfa-21478	254	41	.	.	PUNCT
cjfa-21478	255	1	therefore	therefore	ADV
cjfa-21478	255	2	the	the	DET
cjfa-21478	255	3	null	null	ADJ
cjfa-21478	255	4	hypothesis	hypothesis	NOUN
cjfa-21478	255	5	is	be	AUX
cjfa-21478	255	6	accepted	accept	VERB
cjfa-21478	255	7	,	,	PUNCT
cjfa-21478	255	8	alternative	alternative	ADJ
cjfa-21478	255	9	hypothesis	hypothesis	NOUN
cjfa-21478	255	10	is	be	AUX
cjfa-21478	255	11	rejected	reject	VERB
cjfa-21478	255	12	that	that	PRON
cjfa-21478	255	13	is	be	AUX
cjfa-21478	255	14	there	there	PRON
cjfa-21478	255	15	is	be	VERB
cjfa-21478	255	16	no	no	DET
cjfa-21478	255	17	causality	causality	NOUN
cjfa-21478	255	18	between	between	ADP
cjfa-21478	255	19	taxation	taxation	NOUN
cjfa-21478	255	20	and	and	CCONJ
cjfa-21478	255	21	inflation	inflation	NOUN
cjfa-21478	255	22	rate	rate	NOUN
cjfa-21478	255	23	.	.	PUNCT
cjfa-21478	256	1	table	table	NOUN
cjfa-21478	256	2	9	9	NUM
cjfa-21478	256	3	.	.	PUNCT
cjfa-21478	256	4	direction	direction	NOUN
cjfa-21478	256	5	of	of	ADP
cjfa-21478	256	6	causality	causality	NOUN
cjfa-21478	256	7	between	between	ADP
cjfa-21478	256	8	taxation	taxation	NOUN
cjfa-21478	256	9	and	and	CCONJ
cjfa-21478	256	10	inflation	inflation	NOUN
cjfa-21478	256	11	rate	rate	NOUN
cjfa-21478	256	12	equation	equation	NOUN
cjfa-21478	256	13	excluded	exclude	VERB
cjfa-21478	256	14	chi2	chi2	PROPN
cjfa-21478	256	15	df	df	PROPN
cjfa-21478	256	16	prob	prob	PROPN
cjfa-21478	256	17	>	>	X
cjfa-21478	256	18	chi2	chi2	PROPN
cjfa-21478	256	19	decision	decision	NOUN
cjfa-21478	256	20	infl	infl	PROPN
cjfa-21478	256	21	ppt	ppt	PROPN
cjfa-21478	256	22	4.8788	4.8788	NUM
cjfa-21478	256	23	4	4	NUM
cjfa-21478	256	24	0.300	0.300	NUM
cjfa-21478	256	25	ppt	ppt	NOUN
cjfa-21478	256	26	does	do	AUX
cjfa-21478	256	27	not	not	PART
cjfa-21478	256	28	grangercause	grangercause	VERB
cjfa-21478	256	29	infl	infl	PROPN
cjfa-21478	256	30	ppt	ppt	PROPN
cjfa-21478	256	31	infl	infl	PROPN
cjfa-21478	256	32	5.362	5.362	NUM
cjfa-21478	256	33	4	4	NUM
cjfa-21478	256	34	0.252	0.252	NUM
cjfa-21478	256	35	infl	infl	NOUN
cjfa-21478	256	36	does	do	AUX
cjfa-21478	256	37	not	not	PART
cjfa-21478	256	38	grangercause	grangercause	VERB
cjfa-21478	256	39	ppt	ppt	PROPN
cjfa-21478	256	40	infl	infl	PROPN
cjfa-21478	256	41	vat	vat	PROPN
cjfa-21478	256	42	4.9351	4.9351	NUM
cjfa-21478	256	43	4	4	NUM
cjfa-21478	256	44	0.294	0.294	NUM
cjfa-21478	256	45	vat	vat	NOUN
cjfa-21478	256	46	does	do	AUX
cjfa-21478	256	47	not	not	PART
cjfa-21478	256	48	granger	granger	VERB
cjfa-21478	256	49	cause	cause	VERB
cjfa-21478	256	50	infl	infl	PROPN
cjfa-21478	256	51	vat	vat	PROPN
cjfa-21478	256	52	infl	infl	PROPN
cjfa-21478	256	53	8.2207	8.2207	NUM
cjfa-21478	256	54	4	4	NUM
cjfa-21478	256	55	0.084	0.084	NUM
cjfa-21478	256	56	infl	infl	NOUN
cjfa-21478	256	57	does	do	AUX
cjfa-21478	256	58	not	not	PART
cjfa-21478	256	59	grangercause	grangercause	VERB
cjfa-21478	256	60	vat	vat	NOUN
cjfa-21478	256	61	infl	infl	PROPN
cjfa-21478	256	62	corpt	corpt	PROPN
cjfa-21478	257	1	3.4087	3.4087	NUM
cjfa-21478	257	2	4	4	NUM
cjfa-21478	257	3	0.492	0.492	NUM
cjfa-21478	257	4	corpt	corpt	NOUN
cjfa-21478	257	5	does	do	AUX
cjfa-21478	257	6	not	not	PART
cjfa-21478	257	7	grangercause	grangercause	VERB
cjfa-21478	257	8	infl	infl	PROPN
cjfa-21478	257	9	corpt	corpt	PROPN
cjfa-21478	257	10	infl	infl	PROPN
cjfa-21478	257	11	21.041	21.041	NUM
cjfa-21478	257	12	4	4	NUM
cjfa-21478	257	13	0.342	0.342	NUM
cjfa-21478	257	14	infl	infl	NOUN
cjfa-21478	257	15	does	do	AUX
cjfa-21478	257	16	not	not	PART
cjfa-21478	257	17	grangercause	grangercause	VERB
cjfa-21478	257	18	corpt	corpt	PROPN
cjfa-21478	257	19	infl	infl	PROPN
cjfa-21478	257	20	cusexc	cusexc	VERB
cjfa-21478	257	21	4.7069	4.7069	NUM
cjfa-21478	257	22	4	4	NUM
cjfa-21478	257	23	0.319	0.319	NUM
cjfa-21478	257	24	cusexc	cusexc	NOUN
cjfa-21478	257	25	does	do	AUX
cjfa-21478	257	26	not	not	PART
cjfa-21478	257	27	granger	granger	PROPN
cjfa-21478	257	28	–	–	PUNCT
cjfa-21478	257	29	cause	cause	SCONJ
cjfa-21478	257	30	infl	infl	PROPN
cjfa-21478	257	31	cusexc	cusexc	VERB
cjfa-21478	257	32	infl	infl	PROPN
cjfa-21478	257	33	9.3531	9.3531	NUM
cjfa-21478	257	34	4	4	NUM
cjfa-21478	257	35	0.253	0.253	NUM
cjfa-21478	257	36	infl	infl	NOUN
cjfa-21478	257	37	does	do	AUX
cjfa-21478	257	38	not	not	PART
cjfa-21478	257	39	grangercause	grangercause	VERB
cjfa-21478	258	1	cusexc	cusexc	NOUN
cjfa-21478	258	2	s	s	PART
cjfa-21478	258	3	o	o	NOUN
cjfa-21478	258	4	u	u	NOUN
cjfa-21478	258	5	r	r	NOUN
cjfa-21478	258	6	c	c	NOUN
cjfa-21478	258	7	e	e	NOUN
cjfa-21478	258	8	:	:	PUNCT
cjfa-21478	258	9	author	author	NOUN
cjfa-21478	258	10	’s	’s	PART
cjfa-21478	258	11	computation	computation	NOUN
cjfa-21478	258	12	(	(	PUNCT
cjfa-21478	258	13	2018	2018	NUM
cjfa-21478	258	14	)	)	PUNCT
cjfa-21478	258	15	.	.	PUNCT
cjfa-21478	259	1	tajudeen	tajudeen	NOUN
cjfa-21478	259	2	adejare	adejare	NOUN
cjfa-21478	259	3	adegbite22	adegbite22	NOUN
cjfa-21478	259	4	table	table	NOUN
cjfa-21478	259	5	9	9	NUM
cjfa-21478	259	6	showed	show	VERB
cjfa-21478	259	7	the	the	DET
cjfa-21478	259	8	results	result	NOUN
cjfa-21478	259	9	of	of	ADP
cjfa-21478	259	10	the	the	DET
cjfa-21478	259	11	causality	causality	NOUN
cjfa-21478	259	12	analysis	analysis	NOUN
cjfa-21478	259	13	among	among	ADP
cjfa-21478	259	14	petroleum	petroleum	NOUN
cjfa-21478	259	15	profit	profit	NOUN
cjfa-21478	259	16	tax	tax	NOUN
cjfa-21478	259	17	(	(	PUNCT
cjfa-21478	259	18	ppt	ppt	NOUN
cjfa-21478	259	19	)	)	PUNCT
cjfa-21478	259	20	,	,	PUNCT
cjfa-21478	259	21	value	value	NOUN
cjfa-21478	259	22	added	add	VERB
cjfa-21478	259	23	tax	tax	NOUN
cjfa-21478	259	24	(	(	PUNCT
cjfa-21478	259	25	vat	vat	NOUN
cjfa-21478	259	26	)	)	PUNCT
cjfa-21478	259	27	corporate	corporate	ADJ
cjfa-21478	259	28	income	income	NOUN
cjfa-21478	259	29	tax	tax	NOUN
cjfa-21478	259	30	(	(	PUNCT
cjfa-21478	259	31	corpt	corpt	PROPN
cjfa-21478	259	32	)	)	PUNCT
cjfa-21478	259	33	,	,	PUNCT
cjfa-21478	259	34	custom	custom	NOUN
cjfa-21478	259	35	and	and	CCONJ
cjfa-21478	259	36	excise	excise	NOUN
cjfa-21478	259	37	duties	duty	NOUN
cjfa-21478	259	38	(	(	PUNCT
cjfa-21478	259	39	cusexc	cusexc	NOUN
cjfa-21478	259	40	)	)	PUNCT
cjfa-21478	259	41	and	and	CCONJ
cjfa-21478	259	42	inflation	inflation	NOUN
cjfa-21478	259	43	rate	rate	NOUN
cjfa-21478	259	44	(	(	PUNCT
cjfa-21478	259	45	infl	infl	PROPN
cjfa-21478	259	46	)	)	PUNCT
cjfa-21478	259	47	.	.	PUNCT
cjfa-21478	260	1	the	the	DET
cjfa-21478	260	2	results	result	NOUN
cjfa-21478	260	3	showed	show	VERB
cjfa-21478	260	4	that	that	SCONJ
cjfa-21478	260	5	there	there	PRON
cjfa-21478	260	6	was	be	VERB
cjfa-21478	260	7	no	no	DET
cjfa-21478	260	8	causality	causality	NOUN
cjfa-21478	260	9	between	between	ADP
cjfa-21478	260	10	petroleum	petroleum	NOUN
cjfa-21478	260	11	profit	profit	NOUN
cjfa-21478	260	12	tax	tax	NOUN
cjfa-21478	260	13	(	(	PUNCT
cjfa-21478	260	14	ppt	ppt	NOUN
cjfa-21478	260	15	)	)	PUNCT
cjfa-21478	260	16	and	and	CCONJ
cjfa-21478	260	17	inflation	inflation	NOUN
cjfa-21478	260	18	rate	rate	NOUN
cjfa-21478	260	19	(	(	PUNCT
cjfa-21478	260	20	infl	infl	PROPN
cjfa-21478	260	21	)	)	PUNCT
cjfa-21478	260	22	.	.	PUNCT
cjfa-21478	261	1	also	also	ADV
cjfa-21478	261	2	,	,	PUNCT
cjfa-21478	261	3	the	the	DET
cjfa-21478	261	4	findings	finding	NOUN
cjfa-21478	261	5	revealed	reveal	VERB
cjfa-21478	261	6	that	that	SCONJ
cjfa-21478	261	7	the	the	DET
cjfa-21478	261	8	causality	causality	NOUN
cjfa-21478	261	9	did	do	AUX
cjfa-21478	261	10	not	not	PART
cjfa-21478	261	11	run	run	VERB
cjfa-21478	261	12	from	from	ADP
cjfa-21478	261	13	value	value	NOUN
cjfa-21478	261	14	added	add	VERB
cjfa-21478	261	15	tax	tax	NOUN
cjfa-21478	261	16	(	(	PUNCT
cjfa-21478	261	17	vat	vat	NOUN
cjfa-21478	261	18	)	)	PUNCT
cjfa-21478	261	19	to	to	ADP
cjfa-21478	261	20	inflation	inflation	NOUN
cjfa-21478	261	21	rate	rate	NOUN
cjfa-21478	261	22	(	(	PUNCT
cjfa-21478	261	23	infl	infl	PROPN
cjfa-21478	261	24	)	)	PUNCT
cjfa-21478	261	25	and	and	CCONJ
cjfa-21478	261	26	vice	vice	NOUN
cjfa-21478	261	27	visa	visa	NOUN
cjfa-21478	261	28	.	.	PUNCT
cjfa-21478	262	1	that	that	PRON
cjfa-21478	262	2	is	be	AUX
cjfa-21478	262	3	value	value	NOUN
cjfa-21478	262	4	added	add	VERB
cjfa-21478	262	5	tax	tax	NOUN
cjfa-21478	262	6	did	do	AUX
cjfa-21478	262	7	not	not	PART
cjfa-21478	262	8	granger	granger	VERB
cjfa-21478	262	9	cause	cause	VERB
cjfa-21478	262	10	inflation	inflation	NOUN
cjfa-21478	262	11	rate	rate	NOUN
cjfa-21478	262	12	(	(	PUNCT
cjfa-21478	262	13	infl	infl	PROPN
cjfa-21478	262	14	)	)	PUNCT
cjfa-21478	262	15	,	,	PUNCT
cjfa-21478	262	16	and	and	CCONJ
cjfa-21478	262	17	inflation	inflation	NOUN
cjfa-21478	262	18	rate	rate	NOUN
cjfa-21478	262	19	did	do	AUX
cjfa-21478	262	20	not	not	PART
cjfa-21478	262	21	granger	granger	NOUN
cjfa-21478	262	22	cause	cause	VERB
cjfa-21478	262	23	value	value	NOUN
cjfa-21478	262	24	added	add	VERB
cjfa-21478	262	25	tax	tax	NOUN
cjfa-21478	262	26	.	.	PUNCT
cjfa-21478	263	1	furthermore	furthermore	ADV
cjfa-21478	263	2	corporate	corporate	ADJ
cjfa-21478	263	3	income	income	NOUN
cjfa-21478	263	4	tax	tax	NOUN
cjfa-21478	263	5	(	(	PUNCT
cjfa-21478	263	6	corpt	corpt	PROPN
cjfa-21478	263	7	)	)	PUNCT
cjfa-21478	263	8	with	with	ADP
cjfa-21478	263	9	the	the	DET
cjfa-21478	263	10	chi	chi	ADJ
cjfa-21478	263	11	-	-	PUNCT
cjfa-21478	263	12	square	square	ADJ
cjfa-21478	263	13	statistic	statistic	NOUN
cjfa-21478	263	14	(	(	PUNCT
cjfa-21478	263	15	3.4087	3.4087	NUM
cjfa-21478	263	16	)	)	PUNCT
cjfa-21478	263	17	and	and	CCONJ
cjfa-21478	263	18	the	the	DET
cjfa-21478	263	19	probability	probability	NOUN
cjfa-21478	263	20	value	value	NOUN
cjfa-21478	263	21	(	(	PUNCT
cjfa-21478	263	22	0.492	0.492	NUM
cjfa-21478	263	23	)	)	PUNCT
cjfa-21478	263	24	,	,	PUNCT
cjfa-21478	263	25	being	be	AUX
cjfa-21478	263	26	statistically	statistically	ADV
cjfa-21478	263	27	insignificant	insignificant	ADJ
cjfa-21478	263	28	,	,	PUNCT
cjfa-21478	263	29	did	do	AUX
cjfa-21478	263	30	not	not	PART
cjfa-21478	263	31	granger	granger	PROPN
cjfa-21478	263	32	cause	cause	VERB
cjfa-21478	263	33	infl	infl	PROPN
cjfa-21478	263	34	.	.	PUNCT
cjfa-21478	264	1	in	in	ADP
cjfa-21478	264	2	the	the	DET
cjfa-21478	264	3	same	same	ADJ
cjfa-21478	264	4	vein	vein	NOUN
cjfa-21478	264	5	,	,	PUNCT
cjfa-21478	264	6	infl	infl	PROPN
cjfa-21478	264	7	did	do	AUX
cjfa-21478	264	8	not	not	PART
cjfa-21478	264	9	granger	granger	AUX
cjfa-21478	264	10	cause	cause	VERB
cjfa-21478	264	11	corpt	corpt	NOUN
cjfa-21478	264	12	.	.	PUNCT
cjfa-21478	265	1	more	more	ADV
cjfa-21478	265	2	so	so	ADV
cjfa-21478	265	3	,	,	PUNCT
cjfa-21478	265	4	it	it	PRON
cjfa-21478	265	5	was	be	AUX
cjfa-21478	265	6	revealed	reveal	VERB
cjfa-21478	265	7	that	that	SCONJ
cjfa-21478	265	8	custom	custom	NOUN
cjfa-21478	265	9	and	and	CCONJ
cjfa-21478	265	10	excise	excise	NOUN
cjfa-21478	265	11	duties	duty	NOUN
cjfa-21478	265	12	(	(	PUNCT
cjfa-21478	265	13	cusexc	cusexc	NOUN
cjfa-21478	265	14	)	)	PUNCT
cjfa-21478	265	15	with	with	ADP
cjfa-21478	265	16	the	the	DET
cjfa-21478	265	17	chi	chi	ADJ
cjfa-21478	265	18	-	-	PUNCT
cjfa-21478	265	19	square	square	ADJ
cjfa-21478	265	20	statistic	statistic	NOUN
cjfa-21478	265	21	4.7069	4.7069	NUM
cjfa-21478	265	22	and	and	CCONJ
cjfa-21478	265	23	the	the	DET
cjfa-21478	265	24	probability	probability	NOUN
cjfa-21478	265	25	value	value	NOUN
cjfa-21478	265	26	0.319	0.319	NUM
cjfa-21478	265	27	,	,	PUNCT
cjfa-21478	265	28	being	be	AUX
cjfa-21478	265	29	statistically	statistically	ADV
cjfa-21478	265	30	insignificant	insignificant	ADJ
cjfa-21478	265	31	,	,	PUNCT
cjfa-21478	265	32	did	do	AUX
cjfa-21478	265	33	not	not	PART
cjfa-21478	265	34	granger	granger	PROPN
cjfa-21478	265	35	cause	cause	VERB
cjfa-21478	265	36	infl	infl	PROPN
cjfa-21478	265	37	.	.	PUNCT
cjfa-21478	266	1	also	also	ADV
cjfa-21478	266	2	,	,	PUNCT
cjfa-21478	266	3	infl	infl	PROPN
cjfa-21478	266	4	did	do	AUX
cjfa-21478	266	5	not	not	PART
cjfa-21478	266	6	granger	granger	PROPN
cjfa-21478	266	7	caused	cause	VERB
cjfa-21478	266	8	cusexc	cusexc	NOUN
cjfa-21478	266	9	.	.	PUNCT
cjfa-21478	267	1	therefore	therefore	ADV
cjfa-21478	267	2	the	the	DET
cjfa-21478	267	3	null	null	ADJ
cjfa-21478	267	4	hypothesis	hypothesis	NOUN
cjfa-21478	267	5	is	be	AUX
cjfa-21478	267	6	accepted	accept	VERB
cjfa-21478	267	7	,	,	PUNCT
cjfa-21478	267	8	alternative	alternative	ADJ
cjfa-21478	267	9	hypothesis	hypothesis	NOUN
cjfa-21478	267	10	is	be	AUX
cjfa-21478	267	11	rejected	reject	VERB
cjfa-21478	267	12	,	,	PUNCT
cjfa-21478	267	13	that	that	PRON
cjfa-21478	267	14	is	be	AUX
cjfa-21478	267	15	there	there	PRON
cjfa-21478	267	16	is	be	VERB
cjfa-21478	267	17	no	no	DET
cjfa-21478	267	18	causality	causality	NOUN
cjfa-21478	267	19	between	between	ADP
cjfa-21478	267	20	taxation	taxation	NOUN
cjfa-21478	267	21	and	and	CCONJ
cjfa-21478	267	22	inflation	inflation	NOUN
cjfa-21478	267	23	rate	rate	NOUN
cjfa-21478	267	24	in	in	ADP
cjfa-21478	267	25	nigeria	nigeria	PROPN
cjfa-21478	267	26	.	.	PUNCT
cjfa-21478	267	27	 	 	SPACE
cjfa-21478	268	1	summary	summary	NOUN
cjfa-21478	268	2	and	and	CCONJ
cjfa-21478	268	3	conclusion	conclusion	NOUN
cjfa-21478	268	4	this	this	DET
cjfa-21478	268	5	study	study	NOUN
cjfa-21478	268	6	examined	examine	VERB
cjfa-21478	268	7	the	the	DET
cjfa-21478	268	8	effects	effect	NOUN
cjfa-21478	268	9	of	of	ADP
cjfa-21478	268	10	taxation	taxation	NOUN
cjfa-21478	268	11	on	on	ADP
cjfa-21478	268	12	inflation	inflation	NOUN
cjfa-21478	268	13	in	in	ADP
cjfa-21478	268	14	nigeria	nigeria	PROPN
cjfa-21478	268	15	.	.	PUNCT
cjfa-21478	269	1	it	it	PRON
cjfa-21478	269	2	also	also	ADV
cjfa-21478	269	3	looked	look	VERB
cjfa-21478	269	4	at	at	ADP
cjfa-21478	269	5	the	the	DET
cjfa-21478	269	6	direction	direction	NOUN
cjfa-21478	269	7	of	of	ADP
cjfa-21478	269	8	causality	causality	NOUN
cjfa-21478	269	9	between	between	ADP
cjfa-21478	269	10	taxation	taxation	NOUN
cjfa-21478	269	11	and	and	CCONJ
cjfa-21478	269	12	inflation	inflation	NOUN
cjfa-21478	269	13	employing	employ	VERB
cjfa-21478	269	14	the	the	DET
cjfa-21478	269	15	method	method	NOUN
cjfa-21478	269	16	of	of	ADP
cjfa-21478	269	17	johansen	johansen	PROPN
cjfa-21478	269	18	co	co	NOUN
cjfa-21478	269	19	-	-	NOUN
cjfa-21478	269	20	integration	integration	NOUN
cjfa-21478	269	21	and	and	CCONJ
cjfa-21478	269	22	the	the	DET
cjfa-21478	269	23	granger	granger	PROPN
cjfa-21478	269	24	causality	causality	NOUN
cjfa-21478	269	25	tests	test	NOUN
cjfa-21478	269	26	using	use	VERB
cjfa-21478	269	27	data	datum	NOUN
cjfa-21478	269	28	spanning	span	VERB
cjfa-21478	269	29	the	the	DET
cjfa-21478	269	30	period	period	NOUN
cjfa-21478	269	31	1970	1970	NUM
cjfa-21478	269	32	-	-	SYM
cjfa-21478	269	33	2017	2017	NUM
cjfa-21478	269	34	.	.	PUNCT
cjfa-21478	270	1	results	result	NOUN
cjfa-21478	270	2	showed	show	VERB
cjfa-21478	270	3	that	that	SCONJ
cjfa-21478	270	4	ppt	ppt	NOUN
cjfa-21478	270	5	has	have	VERB
cjfa-21478	270	6	negative	negative	ADJ
cjfa-21478	270	7	significant	significant	ADJ
cjfa-21478	270	8	effect	effect	NOUN
cjfa-21478	270	9	on	on	ADP
cjfa-21478	270	10	infl	infl	PROPN
cjfa-21478	270	11	in	in	ADP
cjfa-21478	270	12	nigeria	nigeria	PROPN
cjfa-21478	270	13	.	.	PUNCT
cjfa-21478	271	1	vat	vat	NOUN
cjfa-21478	271	2	,	,	PUNCT
cjfa-21478	271	3	and	and	CCONJ
cjfa-21478	271	4	corpt	corpt	NOUN
cjfa-21478	271	5	also	also	ADV
cjfa-21478	271	6	had	have	VERB
cjfa-21478	271	7	negative	negative	ADJ
cjfa-21478	271	8	significant	significant	ADJ
cjfa-21478	271	9	effect	effect	NOUN
cjfa-21478	271	10	on	on	ADP
cjfa-21478	271	11	infl	infl	PROPN
cjfa-21478	271	12	.	.	PUNCT
cjfa-21478	272	1	but	but	CCONJ
cjfa-21478	272	2	cusexc	cusexc	NOUN
cjfa-21478	272	3	has	have	VERB
cjfa-21478	272	4	the	the	DET
cjfa-21478	272	5	positive	positive	ADJ
cjfa-21478	272	6	insignificant	insignificant	ADJ
cjfa-21478	272	7	effect	effect	NOUN
cjfa-21478	272	8	on	on	ADP
cjfa-21478	272	9	infl	infl	PROPN
cjfa-21478	272	10	both	both	PRON
cjfa-21478	272	11	in	in	ADP
cjfa-21478	272	12	the	the	DET
cjfa-21478	272	13	short	short	ADJ
cjfa-21478	272	14	run	run	NOUN
cjfa-21478	272	15	and	and	CCONJ
cjfa-21478	272	16	in	in	ADP
cjfa-21478	272	17	the	the	DET
cjfa-21478	272	18	long	long	ADJ
cjfa-21478	272	19	run	run	NOUN
cjfa-21478	272	20	.	.	PUNCT
cjfa-21478	273	1	all	all	DET
cjfa-21478	273	2	the	the	DET
cjfa-21478	273	3	components	component	NOUN
cjfa-21478	273	4	of	of	ADP
cjfa-21478	273	5	taxation	taxation	NOUN
cjfa-21478	273	6	had	have	VERB
cjfa-21478	273	7	no	no	DET
cjfa-21478	273	8	causality	causality	NOUN
cjfa-21478	273	9	link	link	NOUN
cjfa-21478	273	10	with	with	ADP
cjfa-21478	273	11	inflation	inflation	NOUN
cjfa-21478	273	12	in	in	ADP
cjfa-21478	273	13	nigeria	nigeria	PROPN
cjfa-21478	273	14	because	because	SCONJ
cjfa-21478	273	15	ppt	ppt	PROPN
cjfa-21478	273	16	,	,	PUNCT
cjfa-21478	273	17	vat	vat	NOUN
cjfa-21478	273	18	,	,	PUNCT
cjfa-21478	273	19	corpt	corpt	NOUN
cjfa-21478	273	20	and	and	CCONJ
cjfa-21478	273	21	cusexc	cusexc	VERB
cjfa-21478	273	22	,	,	PUNCT
cjfa-21478	273	23	jointly	jointly	ADV
cjfa-21478	273	24	,	,	PUNCT
cjfa-21478	273	25	did	do	VERB
cjfa-21478	273	26	not	not	PART
cjfa-21478	273	27	granger	granger	NOUN
cjfa-21478	273	28	-	-	PUNCT
cjfa-21478	273	29	cause	cause	PROPN
cjfa-21478	273	30	infl	infl	PROPN
cjfa-21478	273	31	.	.	PUNCT
cjfa-21478	274	1	conclusively	conclusively	ADV
cjfa-21478	274	2	,	,	PUNCT
cjfa-21478	274	3	taxation	taxation	NOUN
cjfa-21478	274	4	had	have	VERB
cjfa-21478	274	5	negative	negative	ADJ
cjfa-21478	274	6	significant	significant	ADJ
cjfa-21478	274	7	effect	effect	NOUN
cjfa-21478	274	8	on	on	ADP
cjfa-21478	274	9	inflation	inflation	NOUN
cjfa-21478	274	10	in	in	ADP
cjfa-21478	274	11	nigeria	nigeria	PROPN
cjfa-21478	274	12	both	both	PRON
cjfa-21478	274	13	in	in	ADP
cjfa-21478	274	14	the	the	DET
cjfa-21478	274	15	short	short	ADJ
cjfa-21478	274	16	run	run	NOUN
cjfa-21478	274	17	and	and	CCONJ
cjfa-21478	274	18	in	in	ADP
cjfa-21478	274	19	the	the	DET
cjfa-21478	274	20	long	long	ADJ
cjfa-21478	274	21	run	run	NOUN
cjfa-21478	274	22	.	.	PUNCT
cjfa-21478	275	1	taxation	taxation	NOUN
cjfa-21478	275	2	is	be	AUX
cjfa-21478	275	3	an	an	DET
cjfa-21478	275	4	effective	effective	ADJ
cjfa-21478	275	5	hedge	hedge	NOUN
cjfa-21478	275	6	on	on	ADP
cjfa-21478	275	7	inflation	inflation	NOUN
cjfa-21478	275	8	.	.	PUNCT
cjfa-21478	276	1	that	that	PRON
cjfa-21478	276	2	is	be	AUX
cjfa-21478	276	3	taxation	taxation	NOUN
cjfa-21478	276	4	had	have	AUX
cjfa-21478	276	5	been	be	AUX
cjfa-21478	276	6	employed	employ	VERB
cjfa-21478	276	7	by	by	ADP
cjfa-21478	276	8	the	the	DET
cjfa-21478	276	9	government	government	NOUN
cjfa-21478	276	10	to	to	PART
cjfa-21478	276	11	subside	subside	VERB
cjfa-21478	276	12	inflation	inflation	NOUN
cjfa-21478	276	13	in	in	ADP
cjfa-21478	276	14	the	the	DET
cjfa-21478	276	15	country	country	NOUN
cjfa-21478	276	16	.	.	PUNCT
cjfa-21478	277	1	there	there	PRON
cjfa-21478	277	2	is	be	VERB
cjfa-21478	277	3	no	no	DET
cjfa-21478	277	4	causality	causality	NOUN
cjfa-21478	277	5	relationship	relationship	NOUN
cjfa-21478	277	6	between	between	ADP
cjfa-21478	277	7	taxation	taxation	NOUN
cjfa-21478	277	8	and	and	CCONJ
cjfa-21478	277	9	inflation	inflation	NOUN
cjfa-21478	277	10	that	that	PRON
cjfa-21478	277	11	is	be	AUX
cjfa-21478	277	12	taxation	taxation	NOUN
cjfa-21478	277	13	did	do	AUX
cjfa-21478	277	14	not	not	PART
cjfa-21478	277	15	granger	granger	AUX
cjfa-21478	277	16	cause	cause	VERB
cjfa-21478	277	17	inflation	inflation	NOUN
cjfa-21478	277	18	in	in	ADP
cjfa-21478	277	19	nigeria	nigeria	PROPN
cjfa-21478	277	20	and	and	CCONJ
cjfa-21478	277	21	vice	vice	NOUN
cjfa-21478	277	22	visa	visa	NOUN
cjfa-21478	277	23	.	.	PUNCT
cjfa-21478	278	1	it	it	PRON
cjfa-21478	278	2	is	be	AUX
cjfa-21478	278	3	recommended	recommend	VERB
cjfa-21478	278	4	that	that	SCONJ
cjfa-21478	278	5	taxation	taxation	NOUN
cjfa-21478	278	6	should	should	AUX
cjfa-21478	278	7	be	be	AUX
cjfa-21478	278	8	moderate	moderate	ADJ
cjfa-21478	278	9	so	so	SCONJ
cjfa-21478	278	10	that	that	SCONJ
cjfa-21478	278	11	the	the	DET
cjfa-21478	278	12	disposable	disposable	ADJ
cjfa-21478	278	13	income	income	NOUN
cjfa-21478	278	14	of	of	ADP
cjfa-21478	278	15	both	both	CCONJ
cjfa-21478	278	16	the	the	DET
cjfa-21478	278	17	individual	individual	ADJ
cjfa-21478	278	18	and	and	CCONJ
cjfa-21478	278	19	corporate	corporate	ADJ
cjfa-21478	278	20	organization	organization	NOUN
cjfa-21478	278	21	left	leave	VERB
cjfa-21478	278	22	after	after	ADP
cjfa-21478	278	23	tax	tax	NOUN
cjfa-21478	278	24	fulfillment	fulfillment	NOUN
cjfa-21478	278	25	will	will	AUX
cjfa-21478	278	26	breed	breed	VERB
cjfa-21478	278	27	saving	save	VERB
cjfa-21478	278	28	so	so	SCONJ
cjfa-21478	278	29	as	as	SCONJ
cjfa-21478	278	30	to	to	PART
cjfa-21478	278	31	create	create	VERB
cjfa-21478	278	32	more	more	ADJ
cjfa-21478	278	33	investments	investment	NOUN
cjfa-21478	278	34	which	which	PRON
cjfa-21478	278	35	will	will	AUX
cjfa-21478	278	36	invariably	invariably	ADV
cjfa-21478	278	37	generate	generate	VERB
cjfa-21478	278	38	more	more	ADJ
cjfa-21478	278	39	employment	employment	NOUN
cjfa-21478	278	40	opportunities	opportunity	NOUN
cjfa-21478	278	41	and	and	CCONJ
cjfa-21478	278	42	curb	curb	VERB
cjfa-21478	278	43	inflation	inflation	NOUN
cjfa-21478	278	44	in	in	ADP
cjfa-21478	278	45	the	the	DET
cjfa-21478	278	46	country	country	NOUN
cjfa-21478	278	47	.	.	PUNCT
cjfa-21478	279	1	government	government	NOUN
cjfa-21478	279	2	should	should	AUX
cjfa-21478	279	3	devise	devise	VERB
cjfa-21478	279	4	another	another	DET
cjfa-21478	279	5	means	mean	NOUN
cjfa-21478	279	6	of	of	ADP
cjfa-21478	279	7	fighting	fight	VERB
cjfa-21478	279	8	infla	infla	NOUN
cjfa-21478	279	9	an	an	DET
cjfa-21478	279	10	evolution	evolution	NOUN
cjfa-21478	279	11	of	of	ADP
cjfa-21478	279	12	the	the	DET
cjfa-21478	279	13	effect	effect	NOUN
cjfa-21478	279	14	of	of	ADP
cjfa-21478	279	15	taxation	taxation	NOUN
cjfa-21478	279	16	policy	policy	NOUN
cjfa-21478	279	17	…	…	PUNCT
cjfa-21478	279	18	23	23	NUM
cjfa-21478	279	19	tion	tion	NOUN
cjfa-21478	279	20	apart	apart	ADV
cjfa-21478	279	21	from	from	ADP
cjfa-21478	279	22	involvement	involvement	NOUN
cjfa-21478	279	23	of	of	ADP
cjfa-21478	279	24	taxation	taxation	NOUN
cjfa-21478	279	25	so	so	SCONJ
cjfa-21478	279	26	that	that	SCONJ
cjfa-21478	279	27	it	it	PRON
cjfa-21478	279	28	will	will	AUX
cjfa-21478	279	29	not	not	PART
cjfa-21478	279	30	provoke	provoke	VERB
cjfa-21478	279	31	price	price	NOUN
cjfa-21478	279	32	instability	instability	NOUN
cjfa-21478	279	33	and	and	CCONJ
cjfa-21478	279	34	standard	standard	NOUN
cjfa-21478	279	35	of	of	ADP
cjfa-21478	279	36	living	living	NOUN
cjfa-21478	279	37	encroachment	encroachment	NOUN
cjfa-21478	279	38	.	.	PUNCT
cjfa-21478	279	39	 	 	SPACE
cjfa-21478	280	1	references	reference	NOUN
cjfa-21478	280	2	adegbite	adegbite	PROPN
cjfa-21478	280	3	,	,	PUNCT
cjfa-21478	280	4	t.a	t.a	PROPN
cjfa-21478	280	5	.	.	PROPN
cjfa-21478	280	6	,	,	PUNCT
cjfa-21478	280	7	&	&	CCONJ
cjfa-21478	280	8	usman	usman	PROPN
cjfa-21478	280	9	,	,	PUNCT
cjfa-21478	280	10	o.a	o.a	PROPN
cjfa-21478	280	11	.	.	PROPN
cjfa-21478	280	12	(	(	PUNCT
cjfa-21478	280	13	2017	2017	NUM
cjfa-21478	280	14	)	)	PUNCT
cjfa-21478	280	15	.	.	PUNCT
cjfa-21478	281	1	empirical	empirical	ADJ
cjfa-21478	281	2	analysis	analysis	NOUN
cjfa-21478	281	3	of	of	ADP
cjfa-21478	281	4	the	the	DET
cjfa-21478	281	5	effect	effect	NOUN
cjfa-21478	281	6	of	of	ADP
cjfa-21478	281	7	taxation	taxation	NOUN
cjfa-21478	281	8	on	on	ADP
cjfa-21478	281	9	investment	investment	NOUN
cjfa-21478	281	10	in	in	ADP
cjfa-21478	281	11	nigeria	nigeria	PROPN
cjfa-21478	281	12	.	.	PUNCT
cjfa-21478	282	1	international	international	ADJ
cjfa-21478	282	2	journal	journal	PROPN
cjfa-21478	282	3	in	in	ADP
cjfa-21478	282	4	commerce	commerce	PROPN
cjfa-21478	282	5	,	,	PUNCT
cjfa-21478	282	6	it	it	PRON
cjfa-21478	282	7	&	&	CCONJ
cjfa-21478	282	8	social	social	ADJ
cjfa-21478	282	9	sciences	sciences	PROPN
cjfa-21478	282	10	,	,	PUNCT
cjfa-21478	282	11	4(8	4(8	NUM
cjfa-21478	282	12	)	)	PUNCT
cjfa-21478	282	13	,	,	PUNCT
cjfa-21478	282	14	1	1	NUM
cjfa-21478	282	15	-	-	SYM
cjfa-21478	282	16	11	11	NUM
cjfa-21478	282	17	.	.	PUNCT
cjfa-21478	283	1	akhor	akhor	PROPN
cjfa-21478	283	2	,	,	PUNCT
cjfa-21478	283	3	s.o	s.o	PROPN
cjfa-21478	283	4	.	.	PROPN
cjfa-21478	283	5	,	,	PUNCT
cjfa-21478	283	6	atu	atu	PROPN
cjfa-21478	283	7	e.c	e.c	PROPN
cjfa-21478	283	8	.	.	PROPN
cjfa-21478	283	9	,	,	PUNCT
cjfa-21478	283	10	&	&	CCONJ
cjfa-21478	283	11	ekundayo	ekundayo	PROPN
cjfa-21478	283	12	,	,	PUNCT
cjfa-21478	283	13	o.u	o.u	PROPN
cjfa-21478	283	14	.	.	PROPN
cjfa-21478	283	15	(	(	PUNCT
cjfa-21478	283	16	2016	2016	NUM
cjfa-21478	283	17	)	)	PUNCT
cjfa-21478	283	18	.	.	PUNCT
cjfa-21478	284	1	the	the	DET
cjfa-21478	284	2	impact	impact	NOUN
cjfa-21478	284	3	of	of	ADP
cjfa-21478	284	4	indirect	indirect	ADJ
cjfa-21478	284	5	tax	tax	NOUN
cjfa-21478	284	6	revenue	revenue	NOUN
cjfa-21478	284	7	on	on	ADP
cjfa-21478	284	8	economic	economic	ADJ
cjfa-21478	284	9	growth	growth	NOUN
cjfa-21478	284	10	:	:	PUNCT
cjfa-21478	284	11	the	the	DET
cjfa-21478	284	12	nigeria	nigeria	PROPN
cjfa-21478	284	13	experience	experience	NOUN
cjfa-21478	284	14	.	.	PUNCT
cjfa-21478	285	1	igbinedion	igbinedion	PROPN
cjfa-21478	285	2	university	university	PROPN
cjfa-21478	285	3	journal	journal	NOUN
cjfa-21478	285	4	of	of	ADP
cjfa-21478	285	5	accounting	accounting	NOUN
cjfa-21478	285	6	,	,	PUNCT
cjfa-21478	285	7	2(08	2(08	NUM
cjfa-21478	285	8	)	)	PUNCT
cjfa-21478	285	9	,	,	PUNCT
cjfa-21478	285	10	62	62	NUM
cjfa-21478	285	11	-	-	SYM
cjfa-21478	285	12	87	87	NUM
cjfa-21478	285	13	.	.	PUNCT
cjfa-21478	286	1	anyanwu	anyanwu	PROPN
cjfa-21478	286	2	,	,	PUNCT
cjfa-21478	286	3	j.c	j.c	PROPN
cjfa-21478	286	4	.	.	PROPN
cjfa-21478	286	5	(	(	PUNCT
cjfa-21478	286	6	1997	1997	NUM
cjfa-21478	286	7	)	)	PUNCT
cjfa-21478	286	8	.	.	PUNCT
cjfa-21478	287	1	nigerian	nigerian	ADJ
cjfa-21478	287	2	public	public	ADJ
cjfa-21478	287	3	finance	finance	NOUN
cjfa-21478	287	4	.	.	PUNCT
cjfa-21478	288	1	onitsha	onitsha	PROPN
cjfa-21478	288	2	:	:	PUNCT
cjfa-21478	288	3	joanne	joanne	PROPN
cjfa-21478	288	4	educational	educational	ADJ
cjfa-21478	288	5	publishers	publisher	NOUN
cjfa-21478	288	6	.	.	PUNCT
cjfa-21478	289	1	atan	atan	PROPN
cjfa-21478	289	2	,	,	PUNCT
cjfa-21478	289	3	j.a	j.a	PROPN
cjfa-21478	289	4	.	.	PROPN
cjfa-21478	289	5	(	(	PUNCT
cjfa-21478	289	6	2013	2013	NUM
cjfa-21478	289	7	)	)	PUNCT
cjfa-21478	289	8	.	.	PUNCT
cjfa-21478	290	1	tax	tax	NOUN
cjfa-21478	290	2	policy	policy	NOUN
cjfa-21478	290	3	,	,	PUNCT
cjfa-21478	290	4	inflation	inflation	NOUN
cjfa-21478	290	5	and	and	CCONJ
cjfa-21478	290	6	unemployment	unemployment	NOUN
cjfa-21478	290	7	in	in	ADP
cjfa-21478	290	8	nigeria	nigeria	PROPN
cjfa-21478	290	9	(	(	PUNCT
cjfa-21478	290	10	1970–2008	1970–2008	NUM
cjfa-21478	290	11	)	)	PUNCT
cjfa-21478	290	12	.	.	PUNCT
cjfa-21478	291	1	european	european	PROPN
cjfa-21478	291	2	journal	journal	PROPN
cjfa-21478	291	3	of	of	ADP
cjfa-21478	291	4	business	business	NOUN
cjfa-21478	291	5	and	and	CCONJ
cjfa-21478	291	6	management	management	NOUN
cjfa-21478	291	7	,	,	PUNCT
cjfa-21478	291	8	5(15	5(15	NUM
cjfa-21478	291	9	)	)	PUNCT
cjfa-21478	291	10	,	,	PUNCT
cjfa-21478	291	11	114	114	NUM
cjfa-21478	291	12	-	-	SYM
cjfa-21478	291	13	129	129	NUM
cjfa-21478	291	14	bhartia	bhartia	NOUN
cjfa-21478	291	15	,	,	PUNCT
cjfa-21478	291	16	h.l	h.l	PROPN
cjfa-21478	291	17	.	.	PROPN
cjfa-21478	291	18	(	(	PUNCT
cjfa-21478	291	19	2009	2009	NUM
cjfa-21478	291	20	)	)	PUNCT
cjfa-21478	291	21	.	.	PUNCT
cjfa-21478	292	1	public	public	ADJ
cjfa-21478	292	2	finance	finance	NOUN
cjfa-21478	292	3	.	.	PUNCT
cjfa-21478	293	1	13th	13th	ADJ
cjfa-21478	293	2	edn	edn	NOUN
cjfa-21478	293	3	.	.	PUNCT
cjfa-21478	294	1	new	new	ADJ
cjfa-21478	294	2	delhi	delhi	PROPN
cjfa-21478	294	3	:	:	PUNCT
cjfa-21478	294	4	vikas	vikas	PROPN
cjfa-21478	294	5	publishing	publishing	PROPN
cjfa-21478	294	6	house	house	PROPN
cjfa-21478	294	7	pvt	pvt	PROPN
cjfa-21478	294	8	ltd	ltd	PROPN
cjfa-21478	294	9	.	.	PROPN
cjfa-21478	294	10	engle	engle	PROPN
cjfa-21478	294	11	,	,	PUNCT
cjfa-21478	294	12	r.f	r.f	PROPN
cjfa-21478	294	13	.	.	PROPN
cjfa-21478	294	14	,	,	PUNCT
cjfa-21478	294	15	&	&	CCONJ
cjfa-21478	294	16	granger	granger	PROPN
cjfa-21478	294	17	,	,	PUNCT
cjfa-21478	294	18	c.w.j	c.w.j	NOUN
cjfa-21478	294	19	.	.	PUNCT
cjfa-21478	295	1	(	(	PUNCT
cjfa-21478	295	2	1987	1987	NUM
cjfa-21478	295	3	)	)	PUNCT
cjfa-21478	295	4	.	.	PUNCT
cjfa-21478	296	1	co	co	NOUN
cjfa-21478	296	2	-	-	NOUN
cjfa-21478	296	3	integration	integration	NOUN
cjfa-21478	296	4	and	and	CCONJ
cjfa-21478	296	5	error	error	NOUN
cjfa-21478	296	6	correction	correction	NOUN
cjfa-21478	296	7	:	:	PUNCT
cjfa-21478	296	8	representation	representation	NOUN
cjfa-21478	296	9	,	,	PUNCT
cjfa-21478	296	10	estimation	estimation	NOUN
cjfa-21478	296	11	,	,	PUNCT
cjfa-21478	296	12	and	and	CCONJ
cjfa-21478	296	13	testing	testing	NOUN
cjfa-21478	296	14	.	.	PUNCT
cjfa-21478	297	1	econometrica	econometrica	PROPN
cjfa-21478	297	2	,	,	PUNCT
cjfa-21478	297	3	5(5	5(5	NUM
cjfa-21478	297	4	)	)	PUNCT
cjfa-21478	297	5	,	,	PUNCT
cjfa-21478	297	6	251	251	NUM
cjfa-21478	297	7	-	-	SYM
cjfa-21478	297	8	276	276	NUM
cjfa-21478	297	9	.	.	PUNCT
cjfa-21478	298	1	iniodu	iniodu	NOUN
cjfa-21478	298	2	,	,	PUNCT
cjfa-21478	298	3	p.u	p.u	PROPN
cjfa-21478	298	4	.	.	PROPN
cjfa-21478	298	5	(	(	PUNCT
cjfa-21478	298	6	1996	1996	NUM
cjfa-21478	298	7	)	)	PUNCT
cjfa-21478	298	8	.	.	PUNCT
cjfa-21478	299	1	fundamentals	fundamental	NOUN
cjfa-21478	299	2	of	of	ADP
cjfa-21478	299	3	macroeconomics	macroeconomic	NOUN
cjfa-21478	299	4	.	.	PUNCT
cjfa-21478	300	1	uyo	uyo	NOUN
cjfa-21478	300	2	:	:	PUNCT
cjfa-21478	300	3	centre	centre	NOUN
cjfa-21478	300	4	for	for	ADP
cjfa-21478	300	5	development	development	NOUN
cjfa-21478	300	6	studies	study	NOUN
cjfa-21478	300	7	,	,	PUNCT
cjfa-21478	300	8	university	university	NOUN
cjfa-21478	300	9	of	of	ADP
cjfa-21478	300	10	uyo	uyo	PROPN
cjfa-21478	300	11	.	.	PUNCT
cjfa-21478	301	1	johansen	johansen	PROPN
cjfa-21478	301	2	,	,	PUNCT
cjfa-21478	301	3	s.	s.	PROPN
cjfa-21478	301	4	(	(	PUNCT
cjfa-21478	301	5	1991	1991	NUM
cjfa-21478	301	6	)	)	PUNCT
cjfa-21478	301	7	.	.	PUNCT
cjfa-21478	302	1	estimation	estimation	NOUN
cjfa-21478	302	2	and	and	CCONJ
cjfa-21478	302	3	hypothesis	hypothesis	NOUN
cjfa-21478	302	4	testing	testing	NOUN
cjfa-21478	302	5	of	of	ADP
cjfa-21478	302	6	cointegration	cointegration	NOUN
cjfa-21478	302	7	vectors	vector	NOUN
cjfa-21478	302	8	in	in	ADP
cjfa-21478	302	9	gaussian	gaussian	ADJ
cjfa-21478	302	10	vector	vector	NOUN
cjfa-21478	302	11	autoregressive	autoregressive	ADJ
cjfa-21478	302	12	models	model	NOUN
cjfa-21478	302	13	.	.	PUNCT
cjfa-21478	303	1	econometrica	econometrica	PROPN
cjfa-21478	303	2	,	,	PUNCT
cjfa-21478	303	3	5(9	5(9	NUM
cjfa-21478	303	4	)	)	PUNCT
cjfa-21478	303	5	,	,	PUNCT
cjfa-21478	303	6	1551	1551	NUM
cjfa-21478	303	7	-	-	SYM
cjfa-21478	303	8	1580	1580	NUM
cjfa-21478	303	9	.	.	PUNCT
cjfa-21478	304	1	ojo	ojo	PROPN
cjfa-21478	304	2	,	,	PUNCT
cjfa-21478	304	3	m.o	m.o	PROPN
cjfa-21478	304	4	.	.	PROPN
cjfa-21478	304	5	(	(	PUNCT
cjfa-21478	304	6	2000	2000	NUM
cjfa-21478	304	7	)	)	PUNCT
cjfa-21478	304	8	.	.	PUNCT
cjfa-21478	305	1	the	the	DET
cjfa-21478	305	2	role	role	NOUN
cjfa-21478	305	3	of	of	ADP
cjfa-21478	305	4	the	the	DET
cjfa-21478	305	5	autonomy	autonomy	NOUN
cjfa-21478	305	6	of	of	ADP
cjfa-21478	305	7	the	the	DET
cjfa-21478	305	8	central	central	ADJ
cjfa-21478	305	9	bank	bank	PROPN
cjfa-21478	305	10	of	of	ADP
cjfa-21478	305	11	nigeria	nigeria	PROPN
cjfa-21478	305	12	(	(	PUNCT
cjfa-21478	305	13	cbn	cbn	PROPN
cjfa-21478	305	14	)	)	PUNCT
cjfa-21478	305	15	in	in	ADP
cjfa-21478	305	16	promoting	promote	VERB
cjfa-21478	305	17	macroeconomic	macroeconomic	ADJ
cjfa-21478	305	18	stability	stability	NOUN
cjfa-21478	305	19	.	.	PUNCT
cjfa-21478	306	1	central	central	ADJ
cjfa-21478	306	2	bank	bank	PROPN
cjfa-21478	306	3	of	of	ADP
cjfa-21478	306	4	nigeria	nigeria	PROPN
cjfa-21478	306	5	economic	economic	ADJ
cjfa-21478	306	6	and	and	CCONJ
cjfa-21478	306	7	financial	financial	ADJ
cjfa-21478	306	8	review	review	NOUN
cjfa-21478	306	9	,	,	PUNCT
cjfa-21478	306	10	38(1	38(1	NUM
cjfa-21478	306	11	)	)	PUNCT
cjfa-21478	306	12	.	.	PUNCT
cjfa-21478	307	1	olaoye	olaoye	PROPN
cjfa-21478	307	2	,	,	PUNCT
cjfa-21478	307	3	c.o	c.o	PROPN
cjfa-21478	307	4	.	.	PROPN
cjfa-21478	307	5	(	(	PUNCT
cjfa-21478	307	6	2016	2016	NUM
cjfa-21478	307	7	)	)	PUNCT
cjfa-21478	307	8	.	.	PUNCT
cjfa-21478	308	1	determinants	determinant	NOUN
cjfa-21478	308	2	of	of	ADP
cjfa-21478	308	3	value	value	NOUN
cjfa-21478	308	4	added	add	VERB
cjfa-21478	308	5	tax	tax	NOUN
cjfa-21478	308	6	,	,	PUNCT
cjfa-21478	308	7	interest	interest	NOUN
cjfa-21478	308	8	rate	rate	NOUN
cjfa-21478	308	9	,	,	PUNCT
cjfa-21478	308	10	inflation	inflation	NOUN
cjfa-21478	308	11	and	and	CCONJ
cjfa-21478	308	12	influence	influence	NOUN
cjfa-21478	308	13	on	on	ADP
cjfa-21478	308	14	revenue	revenue	NOUN
cjfa-21478	308	15	generation	generation	NOUN
cjfa-21478	308	16	in	in	ADP
cjfa-21478	308	17	nigeria	nigeria	PROPN
cjfa-21478	308	18	.	.	PUNCT
cjfa-21478	309	1	international	international	ADJ
cjfa-21478	309	2	journal	journal	PROPN
cjfa-21478	309	3	of	of	ADP
cjfa-21478	309	4	economics	economic	NOUN
cjfa-21478	309	5	,	,	PUNCT
cjfa-21478	309	6	commerce	commerce	NOUN
cjfa-21478	309	7	and	and	CCONJ
cjfa-21478	309	8	management	management	NOUN
cjfa-21478	309	9	,	,	PUNCT
cjfa-21478	309	10	4(10	4(10	NUM
cjfa-21478	309	11	)	)	PUNCT
cjfa-21478	309	12	,	,	PUNCT
cjfa-21478	309	13	322	322	NUM
cjfa-21478	309	14	-	-	SYM
cjfa-21478	309	15	338	338	NUM
cjfa-21478	309	16	.	.	PUNCT
cjfa-21478	310	1	piana	piana	PROPN
cjfa-21478	310	2	,	,	PUNCT
cjfa-21478	310	3	v.	v.	PROPN
cjfa-21478	310	4	(	(	PUNCT
cjfa-21478	310	5	2001	2001	NUM
cjfa-21478	310	6	)	)	PUNCT
cjfa-21478	310	7	.	.	PUNCT
cjfa-21478	311	1	inflation	inflation	NOUN
cjfa-21478	311	2	economics	economic	NOUN
cjfa-21478	311	3	.	.	PUNCT
cjfa-21478	312	1	web	web	PROPN
cjfa-21478	312	2	institute	institute	PROPN
cjfa-21478	312	3	.	.	PUNCT
cjfa-21478	313	1	thomas	thomas	PROPN
cjfa-21478	313	2	,	,	PUNCT
cjfa-21478	313	3	p.	p.	NOUN
cjfa-21478	313	4	(	(	PUNCT
cjfa-21478	313	5	2006	2006	NUM
cjfa-21478	313	6	)	)	PUNCT
cjfa-21478	313	7	.	.	PUNCT
cjfa-21478	314	1	does	do	AUX
cjfa-21478	314	2	the	the	DET
cjfa-21478	314	3	us	us	PROPN
cjfa-21478	314	4	have	have	VERB
cjfa-21478	314	5	a	a	DET
cjfa-21478	314	6	handle	handle	NOUN
cjfa-21478	314	7	on	on	ADP
cjfa-21478	314	8	inflation	inflation	NOUN
cjfa-21478	314	9	?	?	PUNCT
cjfa-21478	315	1	street	street	NOUN
cjfa-21478	315	2	insight	insight	NOUN
cjfa-21478	315	3	.	.	PUNCT