id	sid	eid	entity	type
ejge-4292	1	1	microsoft	ORG
ejge-4292	1	2	ejge_02_02_043.doc european journal of government and economics	ORG
ejge-4292	1	3	2	CARDINAL
ejge-4292	1	4	2	CARDINAL
ejge-4292	1	5	december 2013	DATE
ejge-4292	1	6	2254-7088	DATE
ejge-4292	1	7	137	CARDINAL
ejge-4292	1	8	nigeria	GPE
ejge-4292	1	9	marius ikpe	PERSON
ejge-4292	1	10	federal university	ORG
ejge-4292	1	11	ikwo	GPE
ejge-4292	1	12	nigeria	GPE
ejge-4292	1	13	nteegah, university of port-harcourt	ORG
ejge-4292	1	14	nigeria	GPE
ejge-4292	1	15	nigeria	GPE
ejge-4292	1	16	1994	DATE
ejge-4292	2	1	nigeria	GPE
ejge-4292	4	1	1994-2010	DATE
ejge-4292	7	1	nigeria	GPE
ejge-4292	8	1	jel classification e03	ORG
ejge-4292	8	2	nigeria european journal of government and	ORG
ejge-4292	8	3	2(2	CARDINAL
ejge-4292	8	4	138	CARDINAL
ejge-4292	10	1	france	GPE
ejge-4292	10	2	1954	DATE
ejge-4292	10	3	70	CARDINAL
ejge-4292	11	1	african	NORP
ejge-4292	12	1	shalizi	PERSON
ejge-4292	12	2	1989	DATE
ejge-4292	12	3	about 30 percent	PERCENT
ejge-4292	12	4	ivory coast	GPE
ejge-4292	12	5	kenya	GPE
ejge-4292	12	6	senegal	GPE
ejge-4292	12	7	1982	DATE
ejge-4292	13	1	hasan	PERSON
ejge-4292	13	2	1993	DATE
ejge-4292	13	3	indonesia	GPE
ejge-4292	13	4	1983	DATE
ejge-4292	13	5	1988	DATE
ejge-4292	13	6	4.5 percent	PERCENT
ejge-4292	14	1	nigeria	GPE
ejge-4292	14	2	january 1994	DATE
ejge-4292	15	1	nigeria	GPE
ejge-4292	16	1	nigeria	GPE
ejge-4292	16	2	1993a	DATE
ejge-4292	16	3	1993b	DATE
ejge-4292	16	4	1993c	DATE
ejge-4292	18	1	nigeria	GPE
ejge-4292	19	1	the year	DATE
ejge-4292	19	2	1994	DATE
ejge-4292	19	3	billion	CARDINAL
ejge-4292	19	4	36.5 percent	PERCENT
ejge-4292	19	5	n6 billion	CARDINAL
ejge-4292	19	6	that year	DATE
ejge-4292	19	7	1999	DATE
ejge-4292	22	1	2008	DATE
ejge-4292	23	1	1989	DATE
ejge-4292	24	1	nigerian	NORP
ejge-4292	25	1	ajakaiye	PERSON
ejge-4292	25	2	1999	DATE
ejge-4292	25	3	nigeria	GPE
ejge-4292	25	4	nigerian	NORP
ejge-4292	26	1	only six years old	DATE
ejge-4292	26	2	nigeria	GPE
ejge-4292	27	1	1999	DATE
ejge-4292	27	2	nigeria	GPE
ejge-4292	29	1	nigeria	GPE
ejge-4292	31	1	nigeria	GPE
ejge-4292	33	1	first	ORDINAL
ejge-4292	33	2	nigeria	GPE
ejge-4292	36	1	139	CARDINAL
ejge-4292	36	2	nigerian	NORP
ejge-4292	36	3	nigeria vat	FAC
ejge-4292	36	4	nigeria	GPE
ejge-4292	36	5	1993	DATE
ejge-4292	36	6	102	CARDINAL
ejge-4292	36	7	1993	DATE
ejge-4292	37	1	sylvester ugo	PERSON
ejge-4292	37	2	november 1991	DATE
ejge-4292	39	1	nigeria	GPE
ejge-4292	39	2	west african	NORP
ejge-4292	40	1	ecowas	ORG
ejge-4292	41	1	nigeria	GPE
ejge-4292	41	2	the ecowas advisory rate	ORG
ejge-4292	41	3	10 percent	PERCENT
ejge-4292	41	4	nigeria	GPE
ejge-4292	41	5	5 percent	PERCENT
ejge-4292	42	1	1993	DATE
ejge-4292	42	2	1994	DATE
ejge-4292	42	3	35 to 30 percent	PERCENT
ejge-4292	42	4	30 to 24 percent	PERCENT
ejge-4292	42	5	5 percent	PERCENT
ejge-4292	45	1	nigerian	NORP
ejge-4292	47	1	17	CARDINAL
ejge-4292	47	2	24	CARDINAL
ejge-4292	48	1	nigeria	GPE
ejge-4292	49	1	nigeria	GPE
ejge-4292	49	2	third	ORDINAL
ejge-4292	50	1	secondly	ORDINAL
ejge-4292	51	1	1999).1	CARDINAL
ejge-4292	51	2	nigerian	NORP
ejge-4292	52	1	cbn	ORG
ejge-4292	53	1	the mid-1970s	DATE
ejge-4292	53	2	1988, 1989,	DATE
ejge-4292	53	3	1992	DATE
ejge-4292	53	4	1993	DATE
ejge-4292	53	5	1994	DATE
ejge-4292	53	6	1995	DATE
ejge-4292	53	7	1996	DATE
ejge-4292	53	8	2001	DATE
ejge-4292	53	9	2005	DATE
ejge-4292	54	1	the udoji committee of	ORG
ejge-4292	54	2	1975	DATE
ejge-4292	54	3	african	NORP
ejge-4292	54	4	1977	DATE
ejge-4292	54	5	two	CARDINAL
ejge-4292	54	6	nigeria	GPE
ejge-4292	55	1	the udoji committee	ORG
ejge-4292	55	2	1975	DATE
ejge-4292	57	1	1977	DATE
ejge-4292	57	2	1	CARDINAL
ejge-4292	57	3	4 august 2011	DATE
ejge-4292	57	4	daily	DATE
ejge-4292	57	5	5	CARDINAL
ejge-4292	57	6	april 2013	DATE
ejge-4292	58	1	european journal of government and	ORG
ejge-4292	58	2	2(2	CARDINAL
ejge-4292	58	3	140	CARDINAL
ejge-4292	58	4	2005	DATE
ejge-4292	60	1	one	CARDINAL
ejge-4292	60	2	cbn	ORG
ejge-4292	64	1	1	CARDINAL
ejge-4292	65	1	1	CARDINAL
ejge-4292	65	2	1994-2010	DATE
ejge-4292	66	1	19941995 19961997	DATE
ejge-4292	66	2	20012002 2003	DATE
ejge-4292	66	3	2009	DATE
ejge-4292	66	4	2010 year	DATE
ejge-4292	66	5	ra te	PERSON
ejge-4292	66	6	250000 300000	QUANTITY
ejge-4292	66	7	il li	PERSON
ejge-4292	66	8	nigerian	NORP
ejge-4292	66	9	1994	DATE
ejge-4292	67	1	the year 2000	DATE
ejge-4292	67	2	1994	DATE
ejge-4292	67	3	1995	DATE
ejge-4292	68	1	2001	DATE
ejge-4292	68	2	2002	DATE
ejge-4292	68	3	up to the year 2005	DATE
ejge-4292	69	1	2005	DATE
ejge-4292	69	2	2007	DATE
ejge-4292	69	3	2008	DATE
ejge-4292	69	4	2010	DATE
ejge-4292	70	1	nigerian	NORP
ejge-4292	73	1	nigeria	GPE
ejge-4292	74	1	cbn	ORG
ejge-4292	75	1	141	CARDINAL
ejge-4292	76	1	nigeria	GPE
ejge-4292	77	1	1996	DATE
ejge-4292	79	1	1989	DATE
ejge-4292	81	1	1989	DATE
ejge-4292	81	2	first	ORDINAL
ejge-4292	83	1	ajakaiye	PERSON
ejge-4292	83	2	1999	DATE
ejge-4292	83	3	nigeria	GPE
ejge-4292	84	1	three	CARDINAL
ejge-4292	84	2	nigerian	NORP
ejge-4292	85	1	lim	PERSON
ejge-4292	85	2	1983	DATE
ejge-4292	85	3	the period 1965 to 1973	DATE
ejge-4292	86	1	bleaney	PERSON
ejge-4292	86	2	gemmel	PERSON
ejge-4292	86	3	greenaway	PERSON
ejge-4292	86	4	1995	DATE
ejge-4292	86	5	africa	LOC
ejge-4292	87	1	ehrhart	PERSON
ejge-4292	87	2	2010	DATE
ejge-4292	87	3	african	NORP
ejge-4292	87	4	39	CARDINAL
ejge-4292	87	5	the period 1980 to 2005	DATE
ejge-4292	87	6	gemmel	PERSON
ejge-4292	87	7	greenaway	PERSON
ejge-4292	87	8	1995	DATE
ejge-4292	87	9	al	ORG
ejge-4292	87	10	1999	DATE
ejge-4292	87	11	mihov	PERSON
ejge-4292	87	12	2003	DATE
ejge-4292	87	13	2005	DATE
ejge-4292	87	14	2007	DATE
ejge-4292	87	15	loayza et al	PERSON
ejge-4292	87	16	2007	DATE
ejge-4292	87	17	2008	DATE
ejge-4292	87	18	diallo	ORG
ejge-4292	87	19	2009	DATE
ejge-4292	88	1	ebeke	PERSON
ejge-4292	88	2	ehrhart	PERSON
ejge-4292	88	3	2010	DATE
ejge-4292	88	4	africa	LOC
ejge-4292	89	1	2011	DATE
ejge-4292	89	2	2012	DATE
ejge-4292	92	1	2011	DATE
ejge-4292	92	2	2001	DATE
ejge-4292	92	3	2009	DATE
ejge-4292	92	4	anova	ORG
ejge-4292	93	1	adamawa	ORG
ejge-4292	94	1	european journal of government and	ORG
ejge-4292	94	2	2(2	CARDINAL
ejge-4292	94	3	142	CARDINAL
ejge-4292	94	4	1999	DATE
ejge-4292	94	5	nigeria	GPE
ejge-4292	95	1	nigeria	GPE
ejge-4292	97	1	annual	DATE
ejge-4292	97	2	nigeria	GPE
ejge-4292	98	1	the national bureau of statistics	ORG
ejge-4292	98	2	the cpi for nigeria	ORG
ejge-4292	99	1	grm2	NORP
ejge-4292	100	1	the period 1994 to	DATE
ejge-4292	100	2	2010	DATE
ejge-4292	101	1	cbn	ORG
ejge-4292	101	2	annual	DATE
ejge-4292	102	1	cbn	ORG
ejge-4292	102	2	annually	DATE
ejge-4292	103	1	the african institute of applied economics	ORG
ejge-4292	104	1	2010	DATE
ejge-4292	107	1	2005	DATE
ejge-4292	110	1	β2loggrm2	GPE
ejge-4292	111	1	+ vt	GPE
ejge-4292	112	1	0	CARDINAL
ejge-4292	114	1	1	CARDINAL
ejge-4292	114	2	143	CARDINAL
ejge-4292	114	3	1	CARDINAL
ejge-4292	114	4	5.121 1	CARDINAL
ejge-4292	114	5	1	CARDINAL
ejge-4292	114	6	5.198 1	CARDINAL
ejge-4292	114	7	1	CARDINAL
ejge-4292	115	1	6.087 1 i (	MONEY
ejge-4292	115	2	1	CARDINAL
ejge-4292	115	3	3.710 1	CARDINAL
ejge-4292	115	4	1	CARDINAL
ejge-4292	115	5	1	CARDINAL
ejge-4292	115	6	4.012 1 i (1	QUANTITY
ejge-4292	115	7	first	ORDINAL
ejge-4292	116	1	as order 1	CARDINAL
ejge-4292	121	1	2	CARDINAL
ejge-4292	121	2	60.879	CARDINAL
ejge-4292	121	3	1.248	MONEY
ejge-4292	121	4	0.437 1.076	CARDINAL
ejge-4292	121	5	1.987	CARDINAL
ejge-4292	121	6	1.054 rint	MONEY
ejge-4292	121	7	1.082	CARDINAL
ejge-4292	121	8	4.812 0.899	QUANTITY
ejge-4292	121	9	0.97	CARDINAL
ejge-4292	121	10	0.95	CARDINAL
ejge-4292	123	1	66.62	CARDINAL
ejge-4292	123	2	watson	PERSON
ejge-4292	123	3	1.75	CARDINAL
ejge-4292	125	1	aic	ORG
ejge-4292	125	2	swartz	ORG
ejge-4292	126	1	2	CARDINAL
ejge-4292	126	2	two	CARDINAL
ejge-4292	126	3	five	CARDINAL
ejge-4292	126	4	5-percent	PERCENT
ejge-4292	127	1	0.95	CARDINAL
ejge-4292	128	1	95 percent	PERCENT
ejge-4292	129	1	watson	PERSON
ejge-4292	130	1	the white heteroscedasticity	ORG
ejge-4292	131	1	0.8	CARDINAL
ejge-4292	133	1	0.78276	MONEY
ejge-4292	133	2	0.701778	MONEY
ejge-4292	135	1	european journal of government and	ORG
ejge-4292	135	2	2(2	CARDINAL
ejge-4292	135	3	144	CARDINAL
ejge-4292	142	1	ajakaiye	PERSON
ejge-4292	142	2	1999	DATE
ejge-4292	145	1	nigeria	GPE
ejge-4292	146	1	one	CARDINAL
ejge-4292	146	2	nigeria	GPE
ejge-4292	149	1	dmbs	ORG
ejge-4292	151	1	secondly	ORDINAL
ejge-4292	152	1	nigeria	GPE
ejge-4292	156	1	grm2	NORP
ejge-4292	156	2	grm2	NORP
ejge-4292	160	1	nigerian	NORP
ejge-4292	161	1	nigeria	GPE
ejge-4292	163	1	nigerian	NORP
ejge-4292	164	1	145	CARDINAL
ejge-4292	164	2	nigerians	NORP
ejge-4292	164	3	nigeria	GPE
ejge-4292	166	1	one	CARDINAL
ejge-4292	168	1	nigerian	NORP
ejge-4292	172	1	nigeria	GPE
ejge-4292	172	2	1994	DATE
ejge-4292	176	1	1999	DATE
ejge-4292	177	1	nigerian	NORP
ejge-4292	180	1	one	CARDINAL
ejge-4292	180	2	nigeria	GPE
ejge-4292	181	1	nigeria	GPE
ejge-4292	182	1	one	CARDINAL
ejge-4292	183	1	one	CARDINAL
ejge-4292	183	2	nigeria	GPE
ejge-4292	185	1	nigeria	GPE
ejge-4292	186	1	nigeria	GPE
ejge-4292	187	1	european journal of government and	ORG
ejge-4292	187	2	2(2	CARDINAL
ejge-4292	187	3	146	CARDINAL
ejge-4292	191	1	african institute for applied economics	ORG
ejge-4292	191	2	2010	DATE
ejge-4292	191	3	nigeria	GPE
ejge-4292	192	1	ajakaiye	PERSON
ejge-4292	192	2	dele olu	PERSON
ejge-4292	192	3	1999	DATE
ejge-4292	192	4	nigeria	GPE
ejge-4292	192	5	african	NORP
ejge-4292	192	6	92	CARDINAL
ejge-4292	193	1	suleiman a. s. 82008	PERSON
ejge-4292	194	1	nigeria	GPE
ejge-4292	194	2	2(2	CARDINAL
ejge-4292	195	1	bleaney	PERSON
ejge-4292	195	2	michael; gemmell	PERSON
ejge-4292	195	3	norman	PERSON
ejge-4292	195	4	david greenaway	PERSON
ejge-4292	195	5	1995	DATE
ejge-4292	195	6	africa	LOC
ejge-4292	195	7	journal of development studies	ORG
ejge-4292	195	8	31	CARDINAL
ejge-4292	195	9	6	CARDINAL
ejge-4292	195	10	883	CARDINAL
ejge-4292	196	1	bogetic, zeljko	ORG
ejge-4292	196	2	fareed hassan	PERSON
ejge-4292	196	3	1993	DATE
ejge-4292	197	1	diallo	ORG
ejge-4292	197	2	oumar	PERSON
ejge-4292	197	3	2009	DATE
ejge-4292	197	4	africa	LOC
ejge-4292	197	5	31(1	CARDINAL
ejge-4292	197	6	36	CARDINAL
ejge-4292	198	1	christian	NORP
ejge-4292	198	2	helene ehrhart	PERSON
ejge-4292	198	3	2010	DATE
ejge-4292	198	4	subsaharan africa	GPE
ejge-4292	198	5	fatás	GPE
ejge-4292	198	6	antonio	GPE
ejge-4292	198	7	iljan mihov	GPE
ejge-4292	198	8	2003	DATE
ejge-4292	198	9	quarterly	DATE
ejge-4292	198	10	118	CARDINAL
ejge-4292	198	11	4	CARDINAL
ejge-4292	199	1	bayo	PERSON
ejge-4292	199	2	2005	DATE
ejge-4292	199	3	nigeria	GPE
ejge-4292	199	4	262	CARDINAL
ejge-4292	199	5	federal inland revenue service	ORG
ejge-4292	199	6	1993a	DATE
ejge-4292	200	1	102	CARDINAL
ejge-4292	201	1	federal inland revenue service	ORG
ejge-4292	201	2	1993b	DATE
ejge-4292	201	3	9304	DATE
ejge-4292	202	1	federal inland revenue service	ORG
ejge-4292	203	1	gillis	PERSON
ejge-4292	203	2	shoup	PERSON
ejge-4292	203	3	carl	PERSON
ejge-4292	203	4	1989	DATE
ejge-4292	204	1	washington d.c	GPE
ejge-4292	205	1	the world bank	ORG
ejge-4292	206	1	guillaumont	ORG
ejge-4292	206	2	patrick	PERSON
ejge-4292	206	3	jeanneney	PERSON
ejge-4292	206	4	jean-franciscois brun	ORG
ejge-4292	206	5	1999	DATE
ejge-4292	207	1	africa	LOC
ejge-4292	207	2	african	NORP
ejge-4292	207	3	8	CARDINAL
ejge-4292	207	4	1	CARDINAL
ejge-4292	207	5	87	CARDINAL
ejge-4292	207	6	daniel (	ORG
ejge-4292	207	7	1983	DATE
ejge-4292	207	8	11(5	CARDINAL
ejge-4292	207	9	447	CARDINAL
ejge-4292	208	1	loayza	PERSON
ejge-4292	208	2	norman	PERSON
ejge-4292	208	3	luis	PERSON
ejge-4292	208	4	jaume ventura	PERSON
ejge-4292	208	5	2007	DATE
ejge-4292	208	6	343	CARDINAL
ejge-4292	208	7	ikpe	ORG
ejge-4292	208	8	nigeria	GPE
ejge-4292	208	9	147	CARDINAL
ejge-4292	208	10	charles e., jr.	PERSON
ejge-4292	208	11	1989	DATE
ejge-4292	208	12	gillis	GPE
ejge-4292	208	13	carl s. shoup	PERSON
ejge-4292	208	14	g. p.	PERSON
ejge-4292	209	1	washington d.c	GPE
ejge-4292	210	1	the world bank	ORG
ejge-4292	211	1	naiyeju	GPE
ejge-4292	211	2	j.a.	GPE
ejge-4292	211	3	1996	DATE
ejge-4292	211	4	nigeria	GPE
ejge-4292	212	1	owolabi	ORG
ejge-4292	212	2	oyeleke a.	PERSON
ejge-4292	212	3	andy t. okwu	PERSON
ejge-4292	212	4	2011	DATE
ejge-4292	212	5	1(9	CARDINAL
ejge-4292	212	6	24-34	DATE
ejge-4292	213	1	shalizi	ORG
ejge-4292	213	2	lynd squire	ORG
ejge-4292	213	3	1989	DATE
ejge-4292	214	1	gillis	GPE
ejge-4292	214	2	carl s. shoup	PERSON
ejge-4292	214	3	g. p.	PERSON
ejge-4292	215	1	washington d.c	GPE
ejge-4292	216	1	the world bank	ORG
ejge-4292	217	1	shoup	PERSON
ejge-4292	217	2	1989	DATE
ejge-4292	217	3	gillis	GPE
ejge-4292	217	4	carl s. shoup	PERSON
ejge-4292	217	5	g. p.	PERSON
ejge-4292	218	1	washington d.c	GPE
ejge-4292	219	1	the world bank	ORG
ejge-4292	220	1	ernesto	ORG
ejge-4292	220	2	carlos vegh	PERSON
ejge-4292	220	3	2005	DATE
ejge-4292	220	4	journal of development economics	ORG
ejge-4292	220	5	156	CARDINAL
ejge-4292	220	6	190	CARDINAL
ejge-4292	221	1	thornton	PERSON
ejge-4292	221	2	john (	PERSON
ejge-4292	221	3	2008	DATE
ejge-4292	221	4	african	NORP
ejge-4292	221	5	african	NORP
ejge-4292	221	6	17(3	DATE
ejge-4292	221	7	451	CARDINAL
ejge-4292	222	1	david irefin	PERSON
ejge-4292	222	2	2011	DATE
ejge-4292	222	3	journal of economics	ORG
ejge-4292	222	4	3	CARDINAL
ejge-4292	222	5	492503	DATE
ejge-4292	223	1	worlu	PERSON
ejge-4292	223	2	christian	NORP
ejge-4292	223	3	2012	DATE
ejge-4292	223	4	nigeria	GPE
ejge-4292	223	5	1(2	CARDINAL
ejge-4292	223	6	211	CARDINAL