id	sid	tid	token	lemma	pos
ejge-4292	1	1	microsoft	microsoft	PROPN
ejge-4292	1	2	word	word	PROPN
ejge-4292	1	3	ejge_02_02_043.doc	ejge_02_02_043.doc	PROPN
ejge-4292	1	4	european	european	PROPN
ejge-4292	1	5	journal	journal	NOUN
ejge-4292	1	6	of	of	ADP
ejge-4292	1	7	government	government	NOUN
ejge-4292	1	8	and	and	CCONJ
ejge-4292	1	9	economics	economic	NOUN
ejge-4292	1	10	volume	volume	NOUN
ejge-4292	1	11	2	2	NUM
ejge-4292	1	12	,	,	PUNCT
ejge-4292	1	13	number	number	NOUN
ejge-4292	1	14	2	2	NUM
ejge-4292	1	15	(	(	PUNCT
ejge-4292	1	16	december	december	PROPN
ejge-4292	1	17	2013	2013	NUM
ejge-4292	1	18	)	)	PUNCT
ejge-4292	1	19	issn	issn	PROPN
ejge-4292	1	20	:	:	PUNCT
ejge-4292	1	21	2254	2254	NUM
ejge-4292	1	22	-	-	SYM
ejge-4292	1	23	7088	7088	NUM
ejge-4292	1	24	137	137	NUM
ejge-4292	1	25	value	value	NOUN
ejge-4292	1	26	added	add	VERB
ejge-4292	1	27	tax	tax	NOUN
ejge-4292	1	28	and	and	CCONJ
ejge-4292	1	29	price	price	NOUN
ejge-4292	1	30	stability	stability	NOUN
ejge-4292	1	31	in	in	ADP
ejge-4292	1	32	nigeria	nigeria	PROPN
ejge-4292	1	33	:	:	PUNCT
ejge-4292	1	34	a	a	DET
ejge-4292	1	35	partial	partial	ADJ
ejge-4292	1	36	equilibrium	equilibrium	NOUN
ejge-4292	1	37	analysis	analysis	NOUN
ejge-4292	1	38	marius	marius	PROPN
ejge-4292	1	39	ikpe	ikpe	PROPN
ejge-4292	1	40	,	,	PUNCT
ejge-4292	1	41	federal	federal	ADJ
ejge-4292	1	42	university	university	NOUN
ejge-4292	1	43	,	,	PUNCT
ejge-4292	1	44	ndufu	ndufu	PROPN
ejge-4292	1	45	-	-	PUNCT
ejge-4292	1	46	alike	alike	ADV
ejge-4292	1	47	,	,	PUNCT
ejge-4292	1	48	ikwo	ikwo	PROPN
ejge-4292	1	49	,	,	PUNCT
ejge-4292	1	50	nigeria	nigeria	PROPN
ejge-4292	1	51	alwell	alwell	PROPN
ejge-4292	1	52	nteegah	nteegah	PROPN
ejge-4292	1	53	,	,	PUNCT
ejge-4292	1	54	university	university	NOUN
ejge-4292	1	55	of	of	ADP
ejge-4292	1	56	port	port	NOUN
ejge-4292	1	57	-	-	PUNCT
ejge-4292	1	58	harcourt	harcourt	PROPN
ejge-4292	1	59	,	,	PUNCT
ejge-4292	1	60	nigeria	nigeria	PROPN
ejge-4292	1	61	abstract	abstract	VERB
ejge-4292	1	62	the	the	DET
ejge-4292	1	63	economic	economic	ADJ
ejge-4292	1	64	impact	impact	NOUN
ejge-4292	1	65	of	of	ADP
ejge-4292	1	66	value	value	NOUN
ejge-4292	1	67	added	add	VERB
ejge-4292	1	68	tax	tax	NOUN
ejge-4292	1	69	(	(	PUNCT
ejge-4292	1	70	vat	vat	NOUN
ejge-4292	1	71	)	)	PUNCT
ejge-4292	1	72	that	that	PRON
ejge-4292	1	73	was	be	AUX
ejge-4292	1	74	implemented	implement	VERB
ejge-4292	1	75	in	in	ADP
ejge-4292	1	76	nigeria	nigeria	PROPN
ejge-4292	1	77	in	in	ADP
ejge-4292	1	78	1994	1994	NUM
ejge-4292	1	79	has	have	AUX
ejge-4292	1	80	generated	generate	VERB
ejge-4292	1	81	much	much	ADJ
ejge-4292	1	82	debate	debate	NOUN
ejge-4292	1	83	in	in	ADP
ejge-4292	1	84	recent	recent	ADJ
ejge-4292	1	85	times	time	NOUN
ejge-4292	1	86	,	,	PUNCT
ejge-4292	1	87	especially	especially	ADV
ejge-4292	1	88	with	with	ADP
ejge-4292	1	89	respect	respect	NOUN
ejge-4292	1	90	to	to	ADP
ejge-4292	1	91	its	its	PRON
ejge-4292	1	92	effect	effect	NOUN
ejge-4292	1	93	on	on	ADP
ejge-4292	1	94	the	the	DET
ejge-4292	1	95	level	level	NOUN
ejge-4292	1	96	of	of	ADP
ejge-4292	1	97	aggregate	aggregate	ADJ
ejge-4292	1	98	prices	price	NOUN
ejge-4292	1	99	.	.	PUNCT
ejge-4292	2	1	this	this	DET
ejge-4292	2	2	study	study	NOUN
ejge-4292	2	3	empirically	empirically	ADV
ejge-4292	2	4	examines	examine	VERB
ejge-4292	2	5	the	the	DET
ejge-4292	2	6	influence	influence	NOUN
ejge-4292	2	7	of	of	ADP
ejge-4292	2	8	vat	vat	NOUN
ejge-4292	2	9	on	on	ADP
ejge-4292	2	10	price	price	NOUN
ejge-4292	2	11	stability	stability	NOUN
ejge-4292	2	12	in	in	ADP
ejge-4292	2	13	nigeria	nigeria	PROPN
ejge-4292	2	14	using	use	VERB
ejge-4292	2	15	partial	partial	ADJ
ejge-4292	2	16	equilibrium	equilibrium	NOUN
ejge-4292	2	17	analysis	analysis	NOUN
ejge-4292	2	18	.	.	PUNCT
ejge-4292	3	1	we	we	PRON
ejge-4292	3	2	introduced	introduce	VERB
ejge-4292	3	3	the	the	DET
ejge-4292	3	4	vat	vat	NOUN
ejge-4292	3	5	variable	variable	NOUN
ejge-4292	3	6	in	in	ADP
ejge-4292	3	7	the	the	DET
ejge-4292	3	8	framework	framework	NOUN
ejge-4292	3	9	of	of	ADP
ejge-4292	3	10	a	a	DET
ejge-4292	3	11	combination	combination	NOUN
ejge-4292	3	12	of	of	ADP
ejge-4292	3	13	structuralist	structuralist	ADJ
ejge-4292	3	14	,	,	PUNCT
ejge-4292	3	15	monetarist	monetarist	ADJ
ejge-4292	3	16	and	and	CCONJ
ejge-4292	3	17	fiscalist	fiscalist	NOUN
ejge-4292	3	18	approaches	approach	NOUN
ejge-4292	3	19	to	to	ADP
ejge-4292	3	20	inflation	inflation	NOUN
ejge-4292	3	21	modelling	modelling	NOUN
ejge-4292	3	22	.	.	PUNCT
ejge-4292	4	1	the	the	DET
ejge-4292	4	2	analysis	analysis	NOUN
ejge-4292	4	3	was	be	AUX
ejge-4292	4	4	carried	carry	VERB
ejge-4292	4	5	out	out	ADP
ejge-4292	4	6	by	by	ADP
ejge-4292	4	7	applying	apply	VERB
ejge-4292	4	8	multiple	multiple	ADJ
ejge-4292	4	9	regression	regression	NOUN
ejge-4292	4	10	analysis	analysis	NOUN
ejge-4292	4	11	in	in	ADP
ejge-4292	4	12	static	static	ADJ
ejge-4292	4	13	form	form	NOUN
ejge-4292	4	14	to	to	ADP
ejge-4292	4	15	data	datum	NOUN
ejge-4292	4	16	for	for	ADP
ejge-4292	4	17	the	the	DET
ejge-4292	4	18	1994	1994	NUM
ejge-4292	4	19	-	-	SYM
ejge-4292	4	20	2010	2010	NUM
ejge-4292	4	21	period	period	NOUN
ejge-4292	4	22	.	.	PUNCT
ejge-4292	5	1	the	the	DET
ejge-4292	5	2	results	result	NOUN
ejge-4292	5	3	reveal	reveal	VERB
ejge-4292	5	4	that	that	SCONJ
ejge-4292	5	5	vat	vat	NOUN
ejge-4292	5	6	exerts	exert	VERB
ejge-4292	5	7	a	a	DET
ejge-4292	5	8	strong	strong	ADJ
ejge-4292	5	9	upward	upward	ADJ
ejge-4292	5	10	pressure	pressure	NOUN
ejge-4292	5	11	on	on	ADP
ejge-4292	5	12	price	price	NOUN
ejge-4292	5	13	levels	level	NOUN
ejge-4292	5	14	,	,	PUNCT
ejge-4292	5	15	most	most	ADV
ejge-4292	5	16	likely	likely	ADJ
ejge-4292	5	17	due	due	ADP
ejge-4292	5	18	to	to	ADP
ejge-4292	5	19	the	the	DET
ejge-4292	5	20	burden	burden	NOUN
ejge-4292	5	21	of	of	ADP
ejge-4292	5	22	vat	vat	NOUN
ejge-4292	5	23	on	on	ADP
ejge-4292	5	24	intermediate	intermediate	ADJ
ejge-4292	5	25	outputs	output	NOUN
ejge-4292	5	26	.	.	PUNCT
ejge-4292	6	1	the	the	DET
ejge-4292	6	2	study	study	NOUN
ejge-4292	6	3	rules	rule	VERB
ejge-4292	6	4	out	out	ADP
ejge-4292	6	5	the	the	DET
ejge-4292	6	6	option	option	NOUN
ejge-4292	6	7	of	of	ADP
ejge-4292	6	8	vat	vat	NOUN
ejge-4292	6	9	exemptions	exemption	NOUN
ejge-4292	6	10	for	for	ADP
ejge-4292	6	11	intermediate	intermediate	ADJ
ejge-4292	6	12	outputs	output	NOUN
ejge-4292	6	13	as	as	ADP
ejge-4292	6	14	a	a	DET
ejge-4292	6	15	solution	solution	NOUN
ejge-4292	6	16	,	,	PUNCT
ejge-4292	6	17	due	due	ADP
ejge-4292	6	18	to	to	ADP
ejge-4292	6	19	the	the	DET
ejge-4292	6	20	difficulty	difficulty	NOUN
ejge-4292	6	21	in	in	ADP
ejge-4292	6	22	distinguishing	distinguish	VERB
ejge-4292	6	23	between	between	ADP
ejge-4292	6	24	intermediate	intermediate	ADJ
ejge-4292	6	25	and	and	CCONJ
ejge-4292	6	26	final	final	ADJ
ejge-4292	6	27	outputs	output	NOUN
ejge-4292	6	28	.	.	PUNCT
ejge-4292	7	1	instead	instead	ADV
ejge-4292	7	2	,	,	PUNCT
ejge-4292	7	3	it	it	PRON
ejge-4292	7	4	recommends	recommend	VERB
ejge-4292	7	5	a	a	DET
ejge-4292	7	6	detailed	detailed	ADJ
ejge-4292	7	7	post	post	ADJ
ejge-4292	7	8	-	-	ADJ
ejge-4292	7	9	vat	vat	ADJ
ejge-4292	7	10	cost	cost	NOUN
ejge-4292	7	11	-	-	PUNCT
ejge-4292	7	12	benefit	benefit	NOUN
ejge-4292	7	13	analysis	analysis	NOUN
ejge-4292	7	14	to	to	PART
ejge-4292	7	15	assess	assess	VERB
ejge-4292	7	16	the	the	DET
ejge-4292	7	17	social	social	ADJ
ejge-4292	7	18	desirability	desirability	NOUN
ejge-4292	7	19	of	of	ADP
ejge-4292	7	20	vat	vat	NOUN
ejge-4292	7	21	policy	policy	NOUN
ejge-4292	7	22	in	in	ADP
ejge-4292	7	23	nigeria	nigeria	PROPN
ejge-4292	7	24	.	.	PUNCT
ejge-4292	8	1	jel	jel	PROPN
ejge-4292	8	2	classification	classification	PROPN
ejge-4292	8	3	e03	e03	NOUN
ejge-4292	8	4	;	;	PUNCT
ejge-4292	8	5	e62	e62	NOUN
ejge-4292	8	6	;	;	PUNCT
ejge-4292	8	7	e63	e63	NOUN
ejge-4292	8	8	keywords	keyword	NOUN
ejge-4292	8	9	value	value	VERB
ejge-4292	8	10	added	add	VERB
ejge-4292	8	11	tax	tax	NOUN
ejge-4292	8	12	;	;	PUNCT
ejge-4292	8	13	price	price	NOUN
ejge-4292	8	14	stability	stability	NOUN
ejge-4292	8	15	;	;	PUNCT
ejge-4292	8	16	partial	partial	ADJ
ejge-4292	8	17	equilibrium	equilibrium	NOUN
ejge-4292	8	18	analysis	analysis	NOUN
ejge-4292	8	19	;	;	PUNCT
ejge-4292	8	20	static	static	ADJ
ejge-4292	8	21	model	model	NOUN
ejge-4292	8	22	;	;	PUNCT
ejge-4292	8	23	nigeria	nigeria	PROPN
ejge-4292	8	24	european	european	PROPN
ejge-4292	8	25	journal	journal	PROPN
ejge-4292	8	26	of	of	ADP
ejge-4292	8	27	government	government	NOUN
ejge-4292	8	28	and	and	CCONJ
ejge-4292	8	29	economics	economic	NOUN
ejge-4292	8	30	2(2	2(2	NUM
ejge-4292	8	31	)	)	PUNCT
ejge-4292	8	32	138	138	NUM
ejge-4292	8	33	introduction	introduction	NOUN
ejge-4292	8	34	one	one	NUM
ejge-4292	8	35	of	of	ADP
ejge-4292	8	36	the	the	DET
ejge-4292	8	37	means	mean	NOUN
ejge-4292	8	38	by	by	ADP
ejge-4292	8	39	which	which	PRON
ejge-4292	8	40	government	government	NOUN
ejge-4292	8	41	increases	increase	VERB
ejge-4292	8	42	its	its	PRON
ejge-4292	8	43	internally	internally	ADV
ejge-4292	8	44	generated	generate	VERB
ejge-4292	8	45	revenue	revenue	NOUN
ejge-4292	8	46	is	be	AUX
ejge-4292	8	47	value	value	NOUN
ejge-4292	8	48	added	add	VERB
ejge-4292	8	49	tax	tax	NOUN
ejge-4292	8	50	(	(	PUNCT
ejge-4292	8	51	vat	vat	NOUN
ejge-4292	8	52	)	)	PUNCT
ejge-4292	8	53	.	.	PUNCT
ejge-4292	9	1	this	this	PRON
ejge-4292	9	2	is	be	AUX
ejge-4292	9	3	a	a	DET
ejge-4292	9	4	tax	tax	NOUN
ejge-4292	9	5	on	on	ADP
ejge-4292	9	6	the	the	DET
ejge-4292	9	7	supply	supply	NOUN
ejge-4292	9	8	of	of	ADP
ejge-4292	9	9	goods	good	NOUN
ejge-4292	9	10	and	and	CCONJ
ejge-4292	9	11	services	service	NOUN
ejge-4292	9	12	which	which	PRON
ejge-4292	9	13	is	be	AUX
ejge-4292	9	14	eventually	eventually	ADV
ejge-4292	9	15	borne	bear	VERB
ejge-4292	9	16	by	by	ADP
ejge-4292	9	17	the	the	DET
ejge-4292	9	18	final	final	ADJ
ejge-4292	9	19	consumer	consumer	NOUN
ejge-4292	9	20	,	,	PUNCT
ejge-4292	9	21	but	but	CCONJ
ejge-4292	9	22	collected	collect	VERB
ejge-4292	9	23	at	at	ADP
ejge-4292	9	24	each	each	DET
ejge-4292	9	25	stage	stage	NOUN
ejge-4292	9	26	of	of	ADP
ejge-4292	9	27	the	the	DET
ejge-4292	9	28	production	production	NOUN
ejge-4292	9	29	and	and	CCONJ
ejge-4292	9	30	distribution	distribution	NOUN
ejge-4292	9	31	chain	chain	NOUN
ejge-4292	9	32	.	.	PUNCT
ejge-4292	10	1	vat	vat	NOUN
ejge-4292	10	2	as	as	ADP
ejge-4292	10	3	a	a	DET
ejge-4292	10	4	concept	concept	NOUN
ejge-4292	10	5	was	be	AUX
ejge-4292	10	6	first	first	ADV
ejge-4292	10	7	introduced	introduce	VERB
ejge-4292	10	8	by	by	ADP
ejge-4292	10	9	france	france	PROPN
ejge-4292	10	10	in	in	ADP
ejge-4292	10	11	1954	1954	NUM
ejge-4292	10	12	,	,	PUNCT
ejge-4292	10	13	and	and	CCONJ
ejge-4292	10	14	has	have	AUX
ejge-4292	10	15	over	over	ADP
ejge-4292	10	16	time	time	NOUN
ejge-4292	10	17	been	be	AUX
ejge-4292	10	18	embraced	embrace	VERB
ejge-4292	10	19	by	by	ADP
ejge-4292	10	20	well	well	ADV
ejge-4292	10	21	over	over	ADP
ejge-4292	10	22	70	70	NUM
ejge-4292	10	23	countries	country	NOUN
ejge-4292	10	24	.	.	PUNCT
ejge-4292	11	1	it	it	PRON
ejge-4292	11	2	has	have	AUX
ejge-4292	11	3	in	in	ADP
ejge-4292	11	4	recent	recent	ADJ
ejge-4292	11	5	time	time	NOUN
ejge-4292	11	6	become	become	VERB
ejge-4292	11	7	a	a	DET
ejge-4292	11	8	major	major	ADJ
ejge-4292	11	9	source	source	NOUN
ejge-4292	11	10	of	of	ADP
ejge-4292	11	11	revenue	revenue	NOUN
ejge-4292	11	12	in	in	ADP
ejge-4292	11	13	many	many	ADJ
ejge-4292	11	14	developing	develop	VERB
ejge-4292	11	15	countries	country	NOUN
ejge-4292	11	16	,	,	PUNCT
ejge-4292	11	17	including	include	VERB
ejge-4292	11	18	the	the	DET
ejge-4292	11	19	sub	sub	ADJ
ejge-4292	11	20	-	-	ADJ
ejge-4292	11	21	saharan	saharan	ADJ
ejge-4292	11	22	african	african	ADJ
ejge-4292	11	23	countries	country	NOUN
ejge-4292	11	24	.	.	PUNCT
ejge-4292	12	1	shalizi	shalizi	NOUN
ejge-4292	12	2	and	and	CCONJ
ejge-4292	12	3	squire	squire	NOUN
ejge-4292	12	4	(	(	PUNCT
ejge-4292	12	5	1989	1989	NUM
ejge-4292	12	6	)	)	PUNCT
ejge-4292	12	7	found	find	VERB
ejge-4292	12	8	that	that	SCONJ
ejge-4292	12	9	vat	vat	NOUN
ejge-4292	12	10	accounted	account	VERB
ejge-4292	12	11	for	for	ADP
ejge-4292	12	12	about	about	ADV
ejge-4292	12	13	30	30	NUM
ejge-4292	12	14	percent	percent	NOUN
ejge-4292	12	15	of	of	ADP
ejge-4292	12	16	total	total	ADJ
ejge-4292	12	17	tax	tax	NOUN
ejge-4292	12	18	revenue	revenue	NOUN
ejge-4292	12	19	in	in	ADP
ejge-4292	12	20	ivory	ivory	PROPN
ejge-4292	12	21	coast	coast	PROPN
ejge-4292	12	22	,	,	PUNCT
ejge-4292	12	23	kenya	kenya	NOUN
ejge-4292	12	24	and	and	CCONJ
ejge-4292	12	25	senegal	senegal	ADJ
ejge-4292	12	26	in	in	ADP
ejge-4292	12	27	1982	1982	NUM
ejge-4292	12	28	.	.	PUNCT
ejge-4292	13	1	bogetic	bogetic	PROPN
ejge-4292	13	2	and	and	CCONJ
ejge-4292	13	3	hasan	hasan	PROPN
ejge-4292	13	4	(	(	PUNCT
ejge-4292	13	5	1993	1993	NUM
ejge-4292	13	6	)	)	PUNCT
ejge-4292	13	7	found	find	VERB
ejge-4292	13	8	that	that	SCONJ
ejge-4292	13	9	indonesia	indonesia	PROPN
ejge-4292	13	10	introduced	introduce	VERB
ejge-4292	13	11	vat	vat	NOUN
ejge-4292	13	12	in	in	ADP
ejge-4292	13	13	1983	1983	NUM
ejge-4292	13	14	,	,	PUNCT
ejge-4292	13	15	and	and	CCONJ
ejge-4292	13	16	by	by	ADP
ejge-4292	13	17	1988	1988	NUM
ejge-4292	13	18	,	,	PUNCT
ejge-4292	13	19	the	the	DET
ejge-4292	13	20	ratio	ratio	NOUN
ejge-4292	13	21	of	of	ADP
ejge-4292	13	22	vat	vat	NOUN
ejge-4292	13	23	revenue	revenue	NOUN
ejge-4292	13	24	to	to	ADP
ejge-4292	13	25	gdp	gdp	NOUN
ejge-4292	13	26	had	have	AUX
ejge-4292	13	27	risen	rise	VERB
ejge-4292	13	28	to	to	ADP
ejge-4292	13	29	4.5	4.5	NUM
ejge-4292	13	30	percent	percent	NOUN
ejge-4292	13	31	.	.	PUNCT
ejge-4292	14	1	this	this	DET
ejge-4292	14	2	impressive	impressive	ADJ
ejge-4292	14	3	record	record	NOUN
ejge-4292	14	4	in	in	ADP
ejge-4292	14	5	virtually	virtually	ADV
ejge-4292	14	6	all	all	PRON
ejge-4292	14	7	countries	country	NOUN
ejge-4292	14	8	where	where	SCONJ
ejge-4292	14	9	it	it	PRON
ejge-4292	14	10	was	be	AUX
ejge-4292	14	11	introduced	introduce	VERB
ejge-4292	14	12	clearly	clearly	ADV
ejge-4292	14	13	influenced	influence	VERB
ejge-4292	14	14	the	the	DET
ejge-4292	14	15	decision	decision	NOUN
ejge-4292	14	16	to	to	PART
ejge-4292	14	17	introduce	introduce	VERB
ejge-4292	14	18	vat	vat	NOUN
ejge-4292	14	19	in	in	ADP
ejge-4292	14	20	nigeria	nigeria	PROPN
ejge-4292	14	21	in	in	ADP
ejge-4292	14	22	january	january	PROPN
ejge-4292	14	23	1994	1994	NUM
ejge-4292	14	24	as	as	ADP
ejge-4292	14	25	a	a	DET
ejge-4292	14	26	replacement	replacement	NOUN
ejge-4292	14	27	for	for	ADP
ejge-4292	14	28	the	the	DET
ejge-4292	14	29	existing	exist	VERB
ejge-4292	14	30	sales	sale	NOUN
ejge-4292	14	31	tax	tax	NOUN
ejge-4292	14	32	.	.	PUNCT
ejge-4292	15	1	it	it	PRON
ejge-4292	15	2	was	be	AUX
ejge-4292	15	3	imposed	impose	VERB
ejge-4292	15	4	on	on	ADP
ejge-4292	15	5	all	all	DET
ejge-4292	15	6	goods	good	NOUN
ejge-4292	15	7	manufactured	manufacture	VERB
ejge-4292	15	8	in	in	ADP
ejge-4292	15	9	nigeria	nigeria	PROPN
ejge-4292	15	10	,	,	PUNCT
ejge-4292	15	11	as	as	ADV
ejge-4292	15	12	well	well	ADV
ejge-4292	15	13	as	as	ADP
ejge-4292	15	14	on	on	ADP
ejge-4292	15	15	the	the	DET
ejge-4292	15	16	goods	good	NOUN
ejge-4292	15	17	that	that	PRON
ejge-4292	15	18	were	be	AUX
ejge-4292	15	19	imported	import	VERB
ejge-4292	15	20	and	and	CCONJ
ejge-4292	15	21	sold	sell	VERB
ejge-4292	15	22	domestically	domestically	ADV
ejge-4292	15	23	.	.	PUNCT
ejge-4292	16	1	the	the	DET
ejge-4292	16	2	federal	federal	PROPN
ejge-4292	16	3	inland	inland	PROPN
ejge-4292	16	4	revenue	revenue	NOUN
ejge-4292	16	5	service	service	NOUN
ejge-4292	16	6	(	(	PUNCT
ejge-4292	16	7	firs	firs	NOUN
ejge-4292	16	8	)	)	PUNCT
ejge-4292	16	9	,	,	PUNCT
ejge-4292	16	10	the	the	DET
ejge-4292	16	11	agency	agency	NOUN
ejge-4292	16	12	in	in	ADP
ejge-4292	16	13	charge	charge	NOUN
ejge-4292	16	14	of	of	ADP
ejge-4292	16	15	tax	tax	NOUN
ejge-4292	16	16	administration	administration	NOUN
ejge-4292	16	17	in	in	ADP
ejge-4292	16	18	nigeria	nigeria	PROPN
ejge-4292	16	19	,	,	PUNCT
ejge-4292	16	20	pointed	point	VERB
ejge-4292	16	21	out	out	ADP
ejge-4292	16	22	that	that	SCONJ
ejge-4292	16	23	vat	vat	NOUN
ejge-4292	16	24	is	be	AUX
ejge-4292	16	25	a	a	DET
ejge-4292	16	26	consumption	consumption	NOUN
ejge-4292	16	27	tax	tax	NOUN
ejge-4292	16	28	that	that	PRON
ejge-4292	16	29	is	be	AUX
ejge-4292	16	30	relatively	relatively	ADV
ejge-4292	16	31	easy	easy	ADJ
ejge-4292	16	32	to	to	PART
ejge-4292	16	33	administer	administer	VERB
ejge-4292	16	34	and	and	CCONJ
ejge-4292	16	35	difficult	difficult	ADJ
ejge-4292	16	36	to	to	PART
ejge-4292	16	37	evade	evade	VERB
ejge-4292	16	38	,	,	PUNCT
ejge-4292	16	39	and	and	CCONJ
ejge-4292	16	40	has	have	AUX
ejge-4292	16	41	been	be	AUX
ejge-4292	16	42	embraced	embrace	VERB
ejge-4292	16	43	by	by	ADP
ejge-4292	16	44	many	many	ADJ
ejge-4292	16	45	countries	country	NOUN
ejge-4292	16	46	(	(	PUNCT
ejge-4292	16	47	firs	fir	NOUN
ejge-4292	16	48	,	,	PUNCT
ejge-4292	16	49	1993a	1993a	NUM
ejge-4292	16	50	;	;	PUNCT
ejge-4292	16	51	1993b	1993b	NUM
ejge-4292	16	52	;	;	PUNCT
ejge-4292	16	53	1993c	1993c	NUM
ejge-4292	16	54	)	)	PUNCT
ejge-4292	16	55	.	.	PUNCT
ejge-4292	17	1	in	in	ADP
ejge-4292	17	2	this	this	DET
ejge-4292	17	3	context	context	NOUN
ejge-4292	17	4	,	,	PUNCT
ejge-4292	17	5	it	it	PRON
ejge-4292	17	6	becomes	become	VERB
ejge-4292	17	7	necessary	necessary	ADJ
ejge-4292	17	8	to	to	PART
ejge-4292	17	9	empirically	empirically	ADV
ejge-4292	17	10	examine	examine	VERB
ejge-4292	17	11	the	the	DET
ejge-4292	17	12	likely	likely	ADJ
ejge-4292	17	13	macroeconomic	macroeconomic	ADJ
ejge-4292	17	14	impact	impact	NOUN
ejge-4292	17	15	of	of	ADP
ejge-4292	17	16	vat	vat	NOUN
ejge-4292	17	17	administration	administration	NOUN
ejge-4292	17	18	.	.	PUNCT
ejge-4292	18	1	evidence	evidence	NOUN
ejge-4292	18	2	so	so	ADV
ejge-4292	18	3	far	far	ADV
ejge-4292	18	4	supports	support	VERB
ejge-4292	18	5	the	the	DET
ejge-4292	18	6	view	view	NOUN
ejge-4292	18	7	that	that	SCONJ
ejge-4292	18	8	vat	vat	NOUN
ejge-4292	18	9	is	be	AUX
ejge-4292	18	10	already	already	ADV
ejge-4292	18	11	a	a	DET
ejge-4292	18	12	significant	significant	ADJ
ejge-4292	18	13	source	source	NOUN
ejge-4292	18	14	of	of	ADP
ejge-4292	18	15	revenue	revenue	NOUN
ejge-4292	18	16	in	in	ADP
ejge-4292	18	17	nigeria	nigeria	PROPN
ejge-4292	18	18	.	.	PUNCT
ejge-4292	19	1	for	for	ADP
ejge-4292	19	2	instance	instance	NOUN
ejge-4292	19	3	,	,	PUNCT
ejge-4292	19	4	vat	vat	NOUN
ejge-4292	19	5	revenue	revenue	NOUN
ejge-4292	19	6	in	in	ADP
ejge-4292	19	7	the	the	DET
ejge-4292	19	8	year	year	NOUN
ejge-4292	19	9	of	of	ADP
ejge-4292	19	10	its	its	PRON
ejge-4292	19	11	inception	inception	NOUN
ejge-4292	19	12	(	(	PUNCT
ejge-4292	19	13	1994	1994	NUM
ejge-4292	19	14	)	)	PUNCT
ejge-4292	19	15	was	be	AUX
ejge-4292	19	16	n8.194	n8.194	PROPN
ejge-4292	19	17	billion	billion	NUM
ejge-4292	19	18	,	,	PUNCT
ejge-4292	19	19	which	which	PRON
ejge-4292	19	20	was	be	AUX
ejge-4292	19	21	36.5	36.5	NUM
ejge-4292	19	22	percent	percent	NOUN
ejge-4292	19	23	greater	great	ADJ
ejge-4292	19	24	than	than	ADP
ejge-4292	19	25	the	the	DET
ejge-4292	19	26	projected	project	VERB
ejge-4292	19	27	n6	n6	PROPN
ejge-4292	19	28	billion	billion	NUM
ejge-4292	19	29	for	for	ADP
ejge-4292	19	30	that	that	DET
ejge-4292	19	31	year	year	NOUN
ejge-4292	19	32	(	(	PUNCT
ejge-4292	19	33	ajakaiye	ajakaiye	PROPN
ejge-4292	19	34	,	,	PUNCT
ejge-4292	19	35	1999	1999	NUM
ejge-4292	19	36	)	)	PUNCT
ejge-4292	19	37	.	.	PUNCT
ejge-4292	20	1	however	however	ADV
ejge-4292	20	2	,	,	PUNCT
ejge-4292	20	3	the	the	DET
ejge-4292	20	4	members	member	NOUN
ejge-4292	20	5	of	of	ADP
ejge-4292	20	6	the	the	DET
ejge-4292	20	7	organised	organise	VERB
ejge-4292	20	8	private	private	ADJ
ejge-4292	20	9	sector	sector	NOUN
ejge-4292	20	10	have	have	AUX
ejge-4292	20	11	been	be	AUX
ejge-4292	20	12	voicing	voice	VERB
ejge-4292	20	13	their	their	PRON
ejge-4292	20	14	reservations	reservation	NOUN
ejge-4292	20	15	in	in	ADP
ejge-4292	20	16	the	the	DET
ejge-4292	20	17	sense	sense	NOUN
ejge-4292	20	18	that	that	SCONJ
ejge-4292	20	19	vat	vat	NOUN
ejge-4292	20	20	is	be	AUX
ejge-4292	20	21	taking	take	VERB
ejge-4292	20	22	a	a	DET
ejge-4292	20	23	toll	toll	NOUN
ejge-4292	20	24	on	on	ADP
ejge-4292	20	25	the	the	DET
ejge-4292	20	26	prices	price	NOUN
ejge-4292	20	27	of	of	ADP
ejge-4292	20	28	their	their	PRON
ejge-4292	20	29	products	product	NOUN
ejge-4292	20	30	.	.	PUNCT
ejge-4292	21	1	from	from	ADP
ejge-4292	21	2	an	an	DET
ejge-4292	21	3	economic	economic	ADJ
ejge-4292	21	4	point	point	NOUN
ejge-4292	21	5	of	of	ADP
ejge-4292	21	6	view	view	NOUN
ejge-4292	21	7	,	,	PUNCT
ejge-4292	21	8	one	one	PRON
ejge-4292	21	9	expects	expect	VERB
ejge-4292	21	10	the	the	DET
ejge-4292	21	11	price	price	NOUN
ejge-4292	21	12	of	of	ADP
ejge-4292	21	13	goods	good	NOUN
ejge-4292	21	14	subject	subject	ADJ
ejge-4292	21	15	to	to	ADP
ejge-4292	21	16	vat	vat	NOUN
ejge-4292	21	17	to	to	PART
ejge-4292	21	18	rise	rise	VERB
ejge-4292	21	19	,	,	PUNCT
ejge-4292	21	20	however	however	ADV
ejge-4292	21	21	,	,	PUNCT
ejge-4292	21	22	beyond	beyond	ADP
ejge-4292	21	23	this	this	DET
ejge-4292	21	24	expected	expect	VERB
ejge-4292	21	25	rise	rise	NOUN
ejge-4292	21	26	,	,	PUNCT
ejge-4292	21	27	businesses	business	NOUN
ejge-4292	21	28	are	be	AUX
ejge-4292	21	29	taking	take	VERB
ejge-4292	21	30	advantage	advantage	NOUN
ejge-4292	21	31	of	of	ADP
ejge-4292	21	32	the	the	DET
ejge-4292	21	33	existence	existence	NOUN
ejge-4292	21	34	of	of	ADP
ejge-4292	21	35	vat	vat	NOUN
ejge-4292	21	36	to	to	PART
ejge-4292	21	37	increase	increase	VERB
ejge-4292	21	38	prices	price	NOUN
ejge-4292	21	39	of	of	ADP
ejge-4292	21	40	goods	good	NOUN
ejge-4292	21	41	and	and	CCONJ
ejge-4292	21	42	services	service	NOUN
ejge-4292	21	43	arbitrarily	arbitrarily	ADV
ejge-4292	21	44	.	.	PUNCT
ejge-4292	22	1	according	accord	VERB
ejge-4292	22	2	to	to	ADP
ejge-4292	22	3	aruwa	aruwa	PROPN
ejge-4292	22	4	(	(	PUNCT
ejge-4292	22	5	2008	2008	NUM
ejge-4292	22	6	)	)	PUNCT
ejge-4292	22	7	,	,	PUNCT
ejge-4292	22	8	the	the	DET
ejge-4292	22	9	resulting	result	VERB
ejge-4292	22	10	price	price	NOUN
ejge-4292	22	11	increase	increase	NOUN
ejge-4292	22	12	has	have	AUX
ejge-4292	22	13	led	lead	VERB
ejge-4292	22	14	to	to	ADP
ejge-4292	22	15	higher	high	ADJ
ejge-4292	22	16	inflation	inflation	NOUN
ejge-4292	22	17	.	.	PUNCT
ejge-4292	23	1	this	this	PRON
ejge-4292	23	2	may	may	AUX
ejge-4292	23	3	have	have	AUX
ejge-4292	23	4	prompted	prompt	VERB
ejge-4292	23	5	mclure	mclure	NOUN
ejge-4292	23	6	(	(	PUNCT
ejge-4292	23	7	1989	1989	NUM
ejge-4292	23	8	)	)	PUNCT
ejge-4292	23	9	to	to	PART
ejge-4292	23	10	state	state	VERB
ejge-4292	23	11	that	that	SCONJ
ejge-4292	23	12	policy	policy	NOUN
ejge-4292	23	13	makers	maker	NOUN
ejge-4292	23	14	should	should	AUX
ejge-4292	23	15	be	be	AUX
ejge-4292	23	16	concerned	concern	VERB
ejge-4292	23	17	about	about	ADP
ejge-4292	23	18	the	the	DET
ejge-4292	23	19	macroeconomic	macroeconomic	ADJ
ejge-4292	23	20	impact	impact	NOUN
ejge-4292	23	21	of	of	ADP
ejge-4292	23	22	vat	vat	NOUN
ejge-4292	23	23	,	,	PUNCT
ejge-4292	23	24	especially	especially	ADV
ejge-4292	23	25	on	on	ADP
ejge-4292	23	26	prices	price	NOUN
ejge-4292	23	27	,	,	PUNCT
ejge-4292	23	28	output	output	NOUN
ejge-4292	23	29	,	,	PUNCT
ejge-4292	23	30	income	income	NOUN
ejge-4292	23	31	and	and	CCONJ
ejge-4292	23	32	consumption	consumption	NOUN
ejge-4292	23	33	,	,	PUNCT
ejge-4292	23	34	before	before	ADP
ejge-4292	23	35	considering	consider	VERB
ejge-4292	23	36	its	its	PRON
ejge-4292	23	37	adoption	adoption	NOUN
ejge-4292	23	38	.	.	PUNCT
ejge-4292	24	1	a	a	DET
ejge-4292	24	2	few	few	ADJ
ejge-4292	24	3	empirical	empirical	ADJ
ejge-4292	24	4	works	work	NOUN
ejge-4292	24	5	on	on	ADP
ejge-4292	24	6	the	the	DET
ejge-4292	24	7	subject	subject	NOUN
ejge-4292	24	8	exist	exist	VERB
ejge-4292	24	9	in	in	ADP
ejge-4292	24	10	the	the	DET
ejge-4292	24	11	context	context	NOUN
ejge-4292	24	12	of	of	ADP
ejge-4292	24	13	the	the	DET
ejge-4292	24	14	nigerian	nigerian	ADJ
ejge-4292	24	15	economy	economy	NOUN
ejge-4292	24	16	.	.	PUNCT
ejge-4292	25	1	ajakaiye	ajakaiye	PROPN
ejge-4292	25	2	(	(	PUNCT
ejge-4292	25	3	1999	1999	NUM
ejge-4292	25	4	)	)	PUNCT
ejge-4292	25	5	undertook	undertake	VERB
ejge-4292	25	6	the	the	DET
ejge-4292	25	7	most	most	ADV
ejge-4292	25	8	detailed	detailed	ADJ
ejge-4292	25	9	study	study	NOUN
ejge-4292	25	10	for	for	ADP
ejge-4292	25	11	nigeria	nigeria	PROPN
ejge-4292	25	12	,	,	PUNCT
ejge-4292	25	13	including	include	VERB
ejge-4292	25	14	an	an	DET
ejge-4292	25	15	extensive	extensive	ADJ
ejge-4292	25	16	investigation	investigation	NOUN
ejge-4292	25	17	of	of	ADP
ejge-4292	25	18	the	the	DET
ejge-4292	25	19	impact	impact	NOUN
ejge-4292	25	20	of	of	ADP
ejge-4292	25	21	vat	vat	NOUN
ejge-4292	25	22	on	on	ADP
ejge-4292	25	23	key	key	ADJ
ejge-4292	25	24	sectoral	sectoral	ADJ
ejge-4292	25	25	macroeconomic	macroeconomic	ADJ
ejge-4292	25	26	aggregates	aggregate	NOUN
ejge-4292	25	27	,	,	PUNCT
ejge-4292	25	28	by	by	ADP
ejge-4292	25	29	using	use	VERB
ejge-4292	25	30	a	a	DET
ejge-4292	25	31	computable	computable	ADJ
ejge-4292	25	32	general	general	ADJ
ejge-4292	25	33	equilibrium	equilibrium	NOUN
ejge-4292	25	34	(	(	PUNCT
ejge-4292	25	35	cge	cge	NOUN
ejge-4292	25	36	)	)	PUNCT
ejge-4292	25	37	model	model	NOUN
ejge-4292	25	38	of	of	ADP
ejge-4292	25	39	the	the	DET
ejge-4292	25	40	nigerian	nigerian	ADJ
ejge-4292	25	41	economy	economy	NOUN
ejge-4292	25	42	.	.	PUNCT
ejge-4292	26	1	unfortunately	unfortunately	ADV
ejge-4292	26	2	,	,	PUNCT
ejge-4292	26	3	the	the	DET
ejge-4292	26	4	study	study	NOUN
ejge-4292	26	5	was	be	AUX
ejge-4292	26	6	carried	carry	VERB
ejge-4292	26	7	out	out	ADP
ejge-4292	26	8	when	when	SCONJ
ejge-4292	26	9	vat	vat	NOUN
ejge-4292	26	10	was	be	AUX
ejge-4292	26	11	only	only	ADV
ejge-4292	26	12	six	six	NUM
ejge-4292	26	13	years	year	NOUN
ejge-4292	26	14	old	old	ADJ
ejge-4292	26	15	in	in	ADP
ejge-4292	26	16	nigeria	nigeria	PROPN
ejge-4292	26	17	,	,	PUNCT
ejge-4292	26	18	too	too	ADV
ejge-4292	26	19	early	early	ADV
ejge-4292	26	20	to	to	PART
ejge-4292	26	21	get	get	VERB
ejge-4292	26	22	reliable	reliable	ADJ
ejge-4292	26	23	conclusions	conclusion	NOUN
ejge-4292	26	24	on	on	ADP
ejge-4292	26	25	its	its	PRON
ejge-4292	26	26	impact	impact	NOUN
ejge-4292	26	27	on	on	ADP
ejge-4292	26	28	other	other	ADJ
ejge-4292	26	29	macroeconomic	macroeconomic	ADJ
ejge-4292	26	30	aggregates	aggregate	NOUN
ejge-4292	26	31	.	.	PUNCT
ejge-4292	27	1	besides	besides	SCONJ
ejge-4292	27	2	,	,	PUNCT
ejge-4292	27	3	from	from	ADP
ejge-4292	27	4	1999	1999	NUM
ejge-4292	27	5	to	to	ADP
ejge-4292	27	6	date	date	NOUN
ejge-4292	27	7	,	,	PUNCT
ejge-4292	27	8	the	the	DET
ejge-4292	27	9	economic	economic	ADJ
ejge-4292	27	10	environment	environment	NOUN
ejge-4292	27	11	in	in	ADP
ejge-4292	27	12	nigeria	nigeria	PROPN
ejge-4292	27	13	has	have	AUX
ejge-4292	27	14	undergone	undergo	VERB
ejge-4292	27	15	a	a	DET
ejge-4292	27	16	number	number	NOUN
ejge-4292	27	17	of	of	ADP
ejge-4292	27	18	changes	change	NOUN
ejge-4292	27	19	.	.	PUNCT
ejge-4292	28	1	for	for	ADP
ejge-4292	28	2	instance	instance	NOUN
ejge-4292	28	3	,	,	PUNCT
ejge-4292	28	4	there	there	PRON
ejge-4292	28	5	was	be	VERB
ejge-4292	28	6	a	a	DET
ejge-4292	28	7	transition	transition	NOUN
ejge-4292	28	8	from	from	ADP
ejge-4292	28	9	a	a	DET
ejge-4292	28	10	military	military	NOUN
ejge-4292	28	11	to	to	ADP
ejge-4292	28	12	a	a	DET
ejge-4292	28	13	democratic	democratic	ADJ
ejge-4292	28	14	regime	regime	NOUN
ejge-4292	28	15	.	.	PUNCT
ejge-4292	29	1	as	as	ADP
ejge-4292	29	2	a	a	DET
ejge-4292	29	3	result	result	NOUN
ejge-4292	29	4	of	of	ADP
ejge-4292	29	5	the	the	DET
ejge-4292	29	6	aforementioned	aforementioned	ADJ
ejge-4292	29	7	factors	factor	NOUN
ejge-4292	29	8	,	,	PUNCT
ejge-4292	29	9	there	there	PRON
ejge-4292	29	10	is	be	VERB
ejge-4292	29	11	need	need	NOUN
ejge-4292	29	12	for	for	ADP
ejge-4292	29	13	a	a	DET
ejge-4292	29	14	re	re	NOUN
ejge-4292	29	15	-	-	NOUN
ejge-4292	29	16	examination	examination	NOUN
ejge-4292	29	17	of	of	ADP
ejge-4292	29	18	the	the	DET
ejge-4292	29	19	possible	possible	ADJ
ejge-4292	29	20	macroeconomic	macroeconomic	ADJ
ejge-4292	29	21	impact	impact	NOUN
ejge-4292	29	22	of	of	ADP
ejge-4292	29	23	vat	vat	NOUN
ejge-4292	29	24	in	in	ADP
ejge-4292	29	25	nigeria	nigeria	PROPN
ejge-4292	29	26	,	,	PUNCT
ejge-4292	29	27	especially	especially	ADV
ejge-4292	29	28	on	on	ADP
ejge-4292	29	29	the	the	DET
ejge-4292	29	30	price	price	NOUN
ejge-4292	29	31	level	level	NOUN
ejge-4292	29	32	.	.	PUNCT
ejge-4292	30	1	the	the	DET
ejge-4292	30	2	results	result	NOUN
ejge-4292	30	3	of	of	ADP
ejge-4292	30	4	investigations	investigation	NOUN
ejge-4292	30	5	of	of	ADP
ejge-4292	30	6	this	this	DET
ejge-4292	30	7	kind	kind	NOUN
ejge-4292	30	8	will	will	AUX
ejge-4292	30	9	provide	provide	VERB
ejge-4292	30	10	a	a	DET
ejge-4292	30	11	basis	basis	NOUN
ejge-4292	30	12	for	for	ADP
ejge-4292	30	13	minimising	minimise	VERB
ejge-4292	30	14	the	the	DET
ejge-4292	30	15	adverse	adverse	ADJ
ejge-4292	30	16	effects	effect	NOUN
ejge-4292	30	17	of	of	ADP
ejge-4292	30	18	vat	vat	NOUN
ejge-4292	30	19	,	,	PUNCT
ejge-4292	30	20	while	while	SCONJ
ejge-4292	30	21	consolidating	consolidate	VERB
ejge-4292	30	22	its	its	PRON
ejge-4292	30	23	benefits	benefit	NOUN
ejge-4292	30	24	.	.	PUNCT
ejge-4292	31	1	this	this	DET
ejge-4292	31	2	study	study	NOUN
ejge-4292	31	3	seeks	seek	VERB
ejge-4292	31	4	to	to	PART
ejge-4292	31	5	assess	assess	VERB
ejge-4292	31	6	the	the	DET
ejge-4292	31	7	macroeconomic	macroeconomic	ADJ
ejge-4292	31	8	impact	impact	NOUN
ejge-4292	31	9	of	of	ADP
ejge-4292	31	10	vat	vat	NOUN
ejge-4292	31	11	on	on	ADP
ejge-4292	31	12	general	general	ADJ
ejge-4292	31	13	price	price	NOUN
ejge-4292	31	14	levels	level	NOUN
ejge-4292	31	15	in	in	ADP
ejge-4292	31	16	nigeria	nigeria	PROPN
ejge-4292	31	17	by	by	ADP
ejge-4292	31	18	means	mean	NOUN
ejge-4292	31	19	of	of	ADP
ejge-4292	31	20	a	a	DET
ejge-4292	31	21	partial	partial	ADJ
ejge-4292	31	22	equilibrium	equilibrium	NOUN
ejge-4292	31	23	analysis	analysis	NOUN
ejge-4292	31	24	.	.	PUNCT
ejge-4292	32	1	in	in	ADP
ejge-4292	32	2	particular	particular	ADJ
ejge-4292	32	3	,	,	PUNCT
ejge-4292	32	4	the	the	DET
ejge-4292	32	5	study	study	NOUN
ejge-4292	32	6	specifically	specifically	ADV
ejge-4292	32	7	seeks	seek	VERB
ejge-4292	32	8	to	to	PART
ejge-4292	32	9	estimate	estimate	VERB
ejge-4292	32	10	the	the	DET
ejge-4292	32	11	price	price	NOUN
ejge-4292	32	12	elasticity	elasticity	NOUN
ejge-4292	32	13	of	of	ADP
ejge-4292	32	14	vat	vat	NOUN
ejge-4292	32	15	.	.	PUNCT
ejge-4292	33	1	the	the	DET
ejge-4292	33	2	paper	paper	NOUN
ejge-4292	33	3	first	first	ADV
ejge-4292	33	4	gives	give	VERB
ejge-4292	33	5	an	an	DET
ejge-4292	33	6	overview	overview	NOUN
ejge-4292	33	7	of	of	ADP
ejge-4292	33	8	vat	vat	NOUN
ejge-4292	33	9	and	and	CCONJ
ejge-4292	33	10	inflation	inflation	NOUN
ejge-4292	33	11	in	in	ADP
ejge-4292	33	12	nigeria	nigeria	PROPN
ejge-4292	33	13	and	and	CCONJ
ejge-4292	33	14	reviews	review	VERB
ejge-4292	33	15	the	the	DET
ejge-4292	33	16	empirical	empirical	ADJ
ejge-4292	33	17	literature	literature	NOUN
ejge-4292	33	18	.	.	PUNCT
ejge-4292	34	1	next	next	ADV
ejge-4292	34	2	,	,	PUNCT
ejge-4292	34	3	it	it	PRON
ejge-4292	34	4	deals	deal	VERB
ejge-4292	34	5	with	with	ADP
ejge-4292	34	6	methodology	methodology	NOUN
ejge-4292	34	7	,	,	PUNCT
ejge-4292	34	8	conceptual	conceptual	ADJ
ejge-4292	34	9	issues	issue	NOUN
ejge-4292	34	10	and	and	CCONJ
ejge-4292	34	11	data	datum	NOUN
ejge-4292	34	12	,	,	PUNCT
ejge-4292	34	13	before	before	ADP
ejge-4292	34	14	presenting	present	VERB
ejge-4292	34	15	the	the	DET
ejge-4292	34	16	empirical	empirical	ADJ
ejge-4292	34	17	results	result	NOUN
ejge-4292	34	18	and	and	CCONJ
ejge-4292	34	19	a	a	DET
ejge-4292	34	20	discussion	discussion	NOUN
ejge-4292	34	21	.	.	PUNCT
ejge-4292	35	1	finally	finally	ADV
ejge-4292	35	2	,	,	PUNCT
ejge-4292	35	3	the	the	DET
ejge-4292	35	4	conclusion	conclusion	NOUN
ejge-4292	35	5	follows	follow	VERB
ejge-4292	35	6	and	and	CCONJ
ejge-4292	35	7	presents	present	VERB
ejge-4292	35	8	some	some	DET
ejge-4292	35	9	policy	policy	NOUN
ejge-4292	35	10	implications	implication	NOUN
ejge-4292	35	11	and	and	CCONJ
ejge-4292	35	12	a	a	DET
ejge-4292	35	13	research	research	NOUN
ejge-4292	35	14	agenda	agenda	NOUN
ejge-4292	35	15	.	.	PUNCT
ejge-4292	36	1	ikpe	ikpe	NOUN
ejge-4292	36	2	and	and	CCONJ
ejge-4292	36	3	nteegah	nteegah	VERB
ejge-4292	36	4	●	●	NUM
ejge-4292	36	5	value	value	NOUN
ejge-4292	36	6	added	add	VERB
ejge-4292	36	7	tax	tax	NOUN
ejge-4292	36	8	and	and	CCONJ
ejge-4292	36	9	price	price	NOUN
ejge-4292	36	10	stability	stability	NOUN
ejge-4292	36	11	in	in	ADP
ejge-4292	36	12	nigeria	nigeria	PROPN
ejge-4292	36	13	139	139	NUM
ejge-4292	36	14	overview	overview	NOUN
ejge-4292	36	15	of	of	ADP
ejge-4292	36	16	the	the	DET
ejge-4292	36	17	nigerian	nigerian	ADJ
ejge-4292	36	18	economy	economy	NOUN
ejge-4292	36	19	overview	overview	NOUN
ejge-4292	36	20	of	of	ADP
ejge-4292	36	21	vat	vat	NOUN
ejge-4292	36	22	and	and	CCONJ
ejge-4292	36	23	its	its	PRON
ejge-4292	36	24	administration	administration	NOUN
ejge-4292	36	25	in	in	ADP
ejge-4292	36	26	nigeria	nigeria	PROPN
ejge-4292	36	27	vat	vat	NOUN
ejge-4292	36	28	was	be	AUX
ejge-4292	36	29	introduced	introduce	VERB
ejge-4292	36	30	in	in	ADP
ejge-4292	36	31	nigeria	nigeria	PROPN
ejge-4292	36	32	in	in	ADP
ejge-4292	36	33	1993	1993	NUM
ejge-4292	36	34	by	by	ADP
ejge-4292	36	35	the	the	DET
ejge-4292	36	36	vat	vat	NOUN
ejge-4292	36	37	act	act	NOUN
ejge-4292	36	38	no	no	INTJ
ejge-4292	36	39	.	.	NOUN
ejge-4292	36	40	102	102	NUM
ejge-4292	36	41	of	of	ADP
ejge-4292	36	42	1993	1993	NUM
ejge-4292	36	43	as	as	ADP
ejge-4292	36	44	a	a	DET
ejge-4292	36	45	replacement	replacement	NOUN
ejge-4292	36	46	for	for	ADP
ejge-4292	36	47	the	the	DET
ejge-4292	36	48	sales	sale	NOUN
ejge-4292	36	49	tax	tax	NOUN
ejge-4292	36	50	that	that	PRON
ejge-4292	36	51	was	be	AUX
ejge-4292	36	52	in	in	ADP
ejge-4292	36	53	operation	operation	NOUN
ejge-4292	36	54	in	in	ADP
ejge-4292	36	55	the	the	DET
ejge-4292	36	56	federal	federal	ADJ
ejge-4292	36	57	capital	capital	NOUN
ejge-4292	36	58	territory	territory	NOUN
ejge-4292	36	59	.	.	PUNCT
ejge-4292	37	1	it	it	PRON
ejge-4292	37	2	was	be	AUX
ejge-4292	37	3	the	the	DET
ejge-4292	37	4	outcome	outcome	NOUN
ejge-4292	37	5	of	of	ADP
ejge-4292	37	6	dr	dr	PROPN
ejge-4292	37	7	.	.	PROPN
ejge-4292	37	8	sylvester	sylvester	PROPN
ejge-4292	37	9	ugo	ugo	PROPN
ejge-4292	37	10	’s	’s	PART
ejge-4292	37	11	study	study	NOUN
ejge-4292	37	12	group	group	NOUN
ejge-4292	37	13	on	on	ADP
ejge-4292	37	14	indirect	indirect	ADJ
ejge-4292	37	15	taxation	taxation	NOUN
ejge-4292	37	16	in	in	ADP
ejge-4292	37	17	november	november	PROPN
ejge-4292	37	18	1991	1991	NUM
ejge-4292	37	19	.	.	PUNCT
ejge-4292	38	1	it	it	PRON
ejge-4292	38	2	was	be	AUX
ejge-4292	38	3	designed	design	VERB
ejge-4292	38	4	as	as	ADP
ejge-4292	38	5	a	a	DET
ejge-4292	38	6	consumption	consumption	NOUN
ejge-4292	38	7	tax	tax	NOUN
ejge-4292	38	8	payable	payable	ADJ
ejge-4292	38	9	on	on	ADP
ejge-4292	38	10	goods	good	NOUN
ejge-4292	38	11	and	and	CCONJ
ejge-4292	38	12	services	service	NOUN
ejge-4292	38	13	consumed	consume	VERB
ejge-4292	38	14	by	by	ADP
ejge-4292	38	15	individuals	individual	NOUN
ejge-4292	38	16	,	,	PUNCT
ejge-4292	38	17	government	government	NOUN
ejge-4292	38	18	agencies	agency	NOUN
ejge-4292	38	19	or	or	CCONJ
ejge-4292	38	20	business	business	NOUN
ejge-4292	38	21	organisations	organisation	NOUN
ejge-4292	38	22	.	.	PUNCT
ejge-4292	39	1	nigeria	nigeria	PROPN
ejge-4292	39	2	operates	operate	VERB
ejge-4292	39	3	a	a	DET
ejge-4292	39	4	vat	vat	NOUN
ejge-4292	39	5	rate	rate	NOUN
ejge-4292	39	6	that	that	PRON
ejge-4292	39	7	does	do	AUX
ejge-4292	39	8	not	not	PART
ejge-4292	39	9	synchronise	synchronise	VERB
ejge-4292	39	10	with	with	ADP
ejge-4292	39	11	the	the	DET
ejge-4292	39	12	economic	economic	ADJ
ejge-4292	39	13	community	community	NOUN
ejge-4292	39	14	of	of	ADP
ejge-4292	39	15	west	west	ADJ
ejge-4292	39	16	african	african	ADJ
ejge-4292	39	17	states	state	NOUN
ejge-4292	39	18	(	(	PUNCT
ejge-4292	39	19	ecowas	ecowas	PROPN
ejge-4292	39	20	)	)	PUNCT
ejge-4292	39	21	protocol	protocol	NOUN
ejge-4292	39	22	.	.	PUNCT
ejge-4292	40	1	ecowas	ecowas	PROPN
ejge-4292	40	2	adopted	adopt	VERB
ejge-4292	40	3	a	a	DET
ejge-4292	40	4	uniform	uniform	ADJ
ejge-4292	40	5	vat	vat	NOUN
ejge-4292	40	6	protocol	protocol	NOUN
ejge-4292	40	7	due	due	ADP
ejge-4292	40	8	to	to	ADP
ejge-4292	40	9	the	the	DET
ejge-4292	40	10	constant	constant	ADJ
ejge-4292	40	11	movement	movement	NOUN
ejge-4292	40	12	of	of	ADP
ejge-4292	40	13	people	people	NOUN
ejge-4292	40	14	and	and	CCONJ
ejge-4292	40	15	goods	good	NOUN
ejge-4292	40	16	across	across	ADP
ejge-4292	40	17	the	the	DET
ejge-4292	40	18	countries	country	NOUN
ejge-4292	40	19	in	in	ADP
ejge-4292	40	20	the	the	DET
ejge-4292	40	21	region	region	NOUN
ejge-4292	40	22	,	,	PUNCT
ejge-4292	40	23	and	and	CCONJ
ejge-4292	40	24	the	the	DET
ejge-4292	40	25	need	need	NOUN
ejge-4292	40	26	to	to	PART
ejge-4292	40	27	be	be	AUX
ejge-4292	40	28	subject	subject	ADJ
ejge-4292	40	29	to	to	ADP
ejge-4292	40	30	similar	similar	ADJ
ejge-4292	40	31	conditions	condition	NOUN
ejge-4292	40	32	.	.	PUNCT
ejge-4292	41	1	under	under	ADP
ejge-4292	41	2	nigeria	nigeria	PROPN
ejge-4292	41	3	’s	’s	PART
ejge-4292	41	4	influence	influence	NOUN
ejge-4292	41	5	,	,	PUNCT
ejge-4292	41	6	the	the	DET
ejge-4292	41	7	ecowas	ecowas	PROPN
ejge-4292	41	8	advisory	advisory	ADJ
ejge-4292	41	9	rate	rate	NOUN
ejge-4292	41	10	has	have	AUX
ejge-4292	41	11	been	be	AUX
ejge-4292	41	12	reduced	reduce	VERB
ejge-4292	41	13	to	to	ADP
ejge-4292	41	14	10	10	NUM
ejge-4292	41	15	percent	percent	NOUN
ejge-4292	41	16	,	,	PUNCT
ejge-4292	41	17	while	while	SCONJ
ejge-4292	41	18	nigeria	nigeria	PROPN
ejge-4292	41	19	,	,	PUNCT
ejge-4292	41	20	despite	despite	SCONJ
ejge-4292	41	21	being	be	AUX
ejge-4292	41	22	a	a	DET
ejge-4292	41	23	signatory	signatory	NOUN
ejge-4292	41	24	of	of	ADP
ejge-4292	41	25	the	the	DET
ejge-4292	41	26	protocol	protocol	NOUN
ejge-4292	41	27	,	,	PUNCT
ejge-4292	41	28	currently	currently	ADV
ejge-4292	41	29	operates	operate	VERB
ejge-4292	41	30	the	the	DET
ejge-4292	41	31	lowest	low	ADJ
ejge-4292	41	32	vat	vat	NOUN
ejge-4292	41	33	rate	rate	NOUN
ejge-4292	41	34	across	across	ADP
ejge-4292	41	35	the	the	DET
ejge-4292	41	36	sub	sub	NOUN
ejge-4292	41	37	-	-	NOUN
ejge-4292	41	38	region	region	NOUN
ejge-4292	41	39	,	,	PUNCT
ejge-4292	41	40	at	at	ADP
ejge-4292	41	41	5	5	NUM
ejge-4292	41	42	percent	percent	NOUN
ejge-4292	41	43	.	.	PUNCT
ejge-4292	42	1	it	it	PRON
ejge-4292	42	2	should	should	AUX
ejge-4292	42	3	be	be	AUX
ejge-4292	42	4	noted	note	VERB
ejge-4292	42	5	that	that	SCONJ
ejge-4292	42	6	,	,	PUNCT
ejge-4292	42	7	since	since	SCONJ
ejge-4292	42	8	its	its	PRON
ejge-4292	42	9	inception	inception	NOUN
ejge-4292	42	10	in	in	ADP
ejge-4292	42	11	1993	1993	NUM
ejge-4292	42	12	and	and	CCONJ
ejge-4292	42	13	subsequent	subsequent	ADJ
ejge-4292	42	14	implementation	implementation	NOUN
ejge-4292	42	15	in	in	ADP
ejge-4292	42	16	1994	1994	NUM
ejge-4292	42	17	,	,	PUNCT
ejge-4292	42	18	the	the	DET
ejge-4292	42	19	income	income	NOUN
ejge-4292	42	20	tax	tax	NOUN
ejge-4292	42	21	burden	burden	NOUN
ejge-4292	42	22	has	have	AUX
ejge-4292	42	23	been	be	AUX
ejge-4292	42	24	reduced	reduce	VERB
ejge-4292	42	25	twice	twice	ADV
ejge-4292	42	26	(	(	PUNCT
ejge-4292	42	27	company	company	NOUN
ejge-4292	42	28	income	income	NOUN
ejge-4292	42	29	tax	tax	NOUN
ejge-4292	42	30	from	from	ADP
ejge-4292	42	31	35	35	NUM
ejge-4292	42	32	to	to	PART
ejge-4292	42	33	30	30	NUM
ejge-4292	42	34	percent	percent	NOUN
ejge-4292	42	35	and	and	CCONJ
ejge-4292	42	36	personal	personal	ADJ
ejge-4292	42	37	income	income	NOUN
ejge-4292	42	38	tax	tax	NOUN
ejge-4292	42	39	from	from	ADP
ejge-4292	42	40	30	30	NUM
ejge-4292	42	41	to	to	PART
ejge-4292	42	42	24	24	NUM
ejge-4292	42	43	percent	percent	NOUN
ejge-4292	42	44	)	)	PUNCT
ejge-4292	42	45	,	,	PUNCT
ejge-4292	42	46	but	but	CCONJ
ejge-4292	42	47	the	the	DET
ejge-4292	42	48	vat	vat	NOUN
ejge-4292	42	49	rate	rate	NOUN
ejge-4292	42	50	has	have	AUX
ejge-4292	42	51	remained	remain	VERB
ejge-4292	42	52	static	static	ADJ
ejge-4292	42	53	at	at	ADP
ejge-4292	42	54	5	5	NUM
ejge-4292	42	55	percent	percent	NOUN
ejge-4292	42	56	.	.	PUNCT
ejge-4292	43	1	exemptions	exemption	NOUN
ejge-4292	43	2	granted	grant	VERB
ejge-4292	43	3	to	to	PART
ejge-4292	43	4	reduce	reduce	VERB
ejge-4292	43	5	the	the	DET
ejge-4292	43	6	distortions	distortion	NOUN
ejge-4292	43	7	of	of	ADP
ejge-4292	43	8	vat	vat	NOUN
ejge-4292	43	9	create	create	VERB
ejge-4292	43	10	a	a	DET
ejge-4292	43	11	lot	lot	NOUN
ejge-4292	43	12	of	of	ADP
ejge-4292	43	13	complexities	complexity	NOUN
ejge-4292	43	14	,	,	PUNCT
ejge-4292	43	15	lack	lack	NOUN
ejge-4292	43	16	of	of	ADP
ejge-4292	43	17	transparency	transparency	NOUN
ejge-4292	43	18	and	and	CCONJ
ejge-4292	43	19	arbitrariness	arbitrariness	NOUN
ejge-4292	43	20	in	in	ADP
ejge-4292	43	21	terms	term	NOUN
ejge-4292	43	22	of	of	ADP
ejge-4292	43	23	application	application	NOUN
ejge-4292	43	24	and	and	CCONJ
ejge-4292	43	25	enforcement	enforcement	NOUN
ejge-4292	43	26	.	.	PUNCT
ejge-4292	44	1	hence	hence	ADV
ejge-4292	44	2	,	,	PUNCT
ejge-4292	44	3	the	the	DET
ejge-4292	44	4	government	government	NOUN
ejge-4292	44	5	is	be	AUX
ejge-4292	44	6	affected	affect	VERB
ejge-4292	44	7	by	by	ADP
ejge-4292	44	8	high	high	ADJ
ejge-4292	44	9	levels	level	NOUN
ejge-4292	44	10	of	of	ADP
ejge-4292	44	11	exemptions	exemption	NOUN
ejge-4292	44	12	and	and	CCONJ
ejge-4292	44	13	a	a	DET
ejge-4292	44	14	low	low	ADJ
ejge-4292	44	15	vat	vat	NOUN
ejge-4292	44	16	rate	rate	NOUN
ejge-4292	44	17	.	.	PUNCT
ejge-4292	45	1	the	the	DET
ejge-4292	45	2	nigerian	nigerian	ADJ
ejge-4292	45	3	gross	gross	ADJ
ejge-4292	45	4	product	product	NOUN
ejge-4292	45	5	vat	vat	NOUN
ejge-4292	45	6	model	model	NOUN
ejge-4292	45	7	is	be	AUX
ejge-4292	45	8	one	one	NUM
ejge-4292	45	9	that	that	PRON
ejge-4292	45	10	tries	try	VERB
ejge-4292	45	11	to	to	PART
ejge-4292	45	12	maximise	maximise	VERB
ejge-4292	45	13	tax	tax	NOUN
ejge-4292	45	14	by	by	ADP
ejge-4292	45	15	disallowing	disallow	VERB
ejge-4292	45	16	cost	cost	NOUN
ejge-4292	45	17	.	.	PUNCT
ejge-4292	46	1	it	it	PRON
ejge-4292	46	2	however	however	ADV
ejge-4292	46	3	allows	allow	VERB
ejge-4292	46	4	for	for	ADP
ejge-4292	46	5	restrictions	restriction	NOUN
ejge-4292	46	6	on	on	ADP
ejge-4292	46	7	the	the	DET
ejge-4292	46	8	recovery	recovery	NOUN
ejge-4292	46	9	of	of	ADP
ejge-4292	46	10	vat	vat	NOUN
ejge-4292	46	11	paid	pay	VERB
ejge-4292	46	12	on	on	ADP
ejge-4292	46	13	capital	capital	NOUN
ejge-4292	46	14	terms	term	NOUN
ejge-4292	46	15	given	give	VERB
ejge-4292	46	16	that	that	SCONJ
ejge-4292	46	17	the	the	DET
ejge-4292	46	18	cost	cost	NOUN
ejge-4292	46	19	of	of	ADP
ejge-4292	46	20	capital	capital	NOUN
ejge-4292	46	21	is	be	AUX
ejge-4292	46	22	amortised	amortise	VERB
ejge-4292	46	23	and	and	CCONJ
ejge-4292	46	24	spread	spread	VERB
ejge-4292	46	25	across	across	ADP
ejge-4292	46	26	items	item	NOUN
ejge-4292	46	27	.	.	PUNCT
ejge-4292	47	1	currently	currently	ADV
ejge-4292	47	2	,	,	PUNCT
ejge-4292	47	3	17	17	NUM
ejge-4292	47	4	categories	category	NOUN
ejge-4292	47	5	of	of	ADP
ejge-4292	47	6	goods	good	NOUN
ejge-4292	47	7	and	and	CCONJ
ejge-4292	47	8	24	24	NUM
ejge-4292	47	9	categories	category	NOUN
ejge-4292	47	10	of	of	ADP
ejge-4292	47	11	services	service	NOUN
ejge-4292	47	12	are	be	AUX
ejge-4292	47	13	vat	vat	NOUN
ejge-4292	47	14	-	-	ADJ
ejge-4292	47	15	eligible	eligible	ADJ
ejge-4292	47	16	and	and	CCONJ
ejge-4292	47	17	all	all	DET
ejge-4292	47	18	imports	import	NOUN
ejge-4292	47	19	are	be	AUX
ejge-4292	47	20	vat	vat	NOUN
ejge-4292	47	21	-	-	ADJ
ejge-4292	47	22	eligible	eligible	ADJ
ejge-4292	47	23	,	,	PUNCT
ejge-4292	47	24	whether	whether	SCONJ
ejge-4292	47	25	raw	raw	ADJ
ejge-4292	47	26	materials	material	NOUN
ejge-4292	47	27	or	or	CCONJ
ejge-4292	47	28	finished	finished	ADJ
ejge-4292	47	29	goods	good	NOUN
ejge-4292	47	30	.	.	PUNCT
ejge-4292	48	1	the	the	DET
ejge-4292	48	2	benefit	benefit	NOUN
ejge-4292	48	3	of	of	ADP
ejge-4292	48	4	vat	vat	NOUN
ejge-4292	48	5	in	in	ADP
ejge-4292	48	6	nigeria	nigeria	PROPN
ejge-4292	48	7	since	since	SCONJ
ejge-4292	48	8	its	its	PRON
ejge-4292	48	9	inception	inception	NOUN
ejge-4292	48	10	can	can	AUX
ejge-4292	48	11	not	not	PART
ejge-4292	48	12	be	be	AUX
ejge-4292	48	13	overemphasised	overemphasise	VERB
ejge-4292	48	14	.	.	PUNCT
ejge-4292	49	1	it	it	PRON
ejge-4292	49	2	has	have	AUX
ejge-4292	49	3	increased	increase	VERB
ejge-4292	49	4	the	the	DET
ejge-4292	49	5	revenue	revenue	NOUN
ejge-4292	49	6	of	of	ADP
ejge-4292	49	7	nigeria	nigeria	PROPN
ejge-4292	49	8	over	over	ADP
ejge-4292	49	9	time	time	NOUN
ejge-4292	49	10	,	,	PUNCT
ejge-4292	49	11	so	so	SCONJ
ejge-4292	49	12	that	that	SCONJ
ejge-4292	49	13	it	it	PRON
ejge-4292	49	14	is	be	AUX
ejge-4292	49	15	now	now	ADV
ejge-4292	49	16	the	the	DET
ejge-4292	49	17	third	third	ADV
ejge-4292	49	18	highest	high	ADJ
ejge-4292	49	19	revenue	revenue	NOUN
ejge-4292	49	20	earner	earner	NOUN
ejge-4292	49	21	for	for	ADP
ejge-4292	49	22	the	the	DET
ejge-4292	49	23	federal	federal	ADJ
ejge-4292	49	24	government	government	NOUN
ejge-4292	49	25	,	,	PUNCT
ejge-4292	49	26	next	next	ADV
ejge-4292	49	27	to	to	ADP
ejge-4292	49	28	company	company	NOUN
ejge-4292	49	29	income	income	NOUN
ejge-4292	49	30	tax	tax	NOUN
ejge-4292	49	31	and	and	CCONJ
ejge-4292	49	32	petroleum	petroleum	NOUN
ejge-4292	49	33	profit	profit	NOUN
ejge-4292	49	34	tax	tax	NOUN
ejge-4292	49	35	.	.	PUNCT
ejge-4292	50	1	secondly	secondly	ADV
ejge-4292	50	2	,	,	PUNCT
ejge-4292	50	3	it	it	PRON
ejge-4292	50	4	has	have	AUX
ejge-4292	50	5	also	also	ADV
ejge-4292	50	6	reduced	reduce	VERB
ejge-4292	50	7	the	the	DET
ejge-4292	50	8	tendency	tendency	NOUN
ejge-4292	50	9	of	of	ADP
ejge-4292	50	10	tax	tax	NOUN
ejge-4292	50	11	evasion	evasion	NOUN
ejge-4292	50	12	.	.	PUNCT
ejge-4292	51	1	however	however	ADV
ejge-4292	51	2	,	,	PUNCT
ejge-4292	51	3	there	there	PRON
ejge-4292	51	4	are	be	VERB
ejge-4292	51	5	increasing	increase	VERB
ejge-4292	51	6	complaints	complaint	NOUN
ejge-4292	51	7	from	from	ADP
ejge-4292	51	8	various	various	ADJ
ejge-4292	51	9	quarters	quarter	NOUN
ejge-4292	51	10	,	,	PUNCT
ejge-4292	51	11	especially	especially	ADV
ejge-4292	51	12	the	the	DET
ejge-4292	51	13	organised	organised	ADJ
ejge-4292	51	14	private	private	ADJ
ejge-4292	51	15	sector	sector	NOUN
ejge-4292	51	16	,	,	PUNCT
ejge-4292	51	17	about	about	ADP
ejge-4292	51	18	the	the	DET
ejge-4292	51	19	effects	effect	NOUN
ejge-4292	51	20	of	of	ADP
ejge-4292	51	21	vat	vat	NOUN
ejge-4292	51	22	on	on	ADP
ejge-4292	51	23	their	their	PRON
ejge-4292	51	24	operating	operating	NOUN
ejge-4292	51	25	costs	cost	NOUN
ejge-4292	51	26	and	and	CCONJ
ejge-4292	51	27	the	the	DET
ejge-4292	51	28	prices	price	NOUN
ejge-4292	51	29	of	of	ADP
ejge-4292	51	30	their	their	PRON
ejge-4292	51	31	products	product	NOUN
ejge-4292	51	32	(	(	PUNCT
ejge-4292	51	33	ajakaiye	ajakaiye	PROPN
ejge-4292	51	34	,	,	PUNCT
ejge-4292	51	35	1999).1	1999).1	NUM
ejge-4292	51	36	inflation	inflation	NOUN
ejge-4292	51	37	and	and	CCONJ
ejge-4292	51	38	central	central	ADJ
ejge-4292	51	39	bank	bank	PROPN
ejge-4292	51	40	of	of	ADP
ejge-4292	51	41	nigeria	nigeria	PROPN
ejge-4292	51	42	policy	policy	NOUN
ejge-4292	51	43	response	response	NOUN
ejge-4292	51	44	inflation	inflation	NOUN
ejge-4292	51	45	had	have	VERB
ejge-4292	51	46	its	its	PRON
ejge-4292	51	47	bitter	bitter	ADJ
ejge-4292	51	48	toll	toll	NOUN
ejge-4292	51	49	on	on	ADP
ejge-4292	51	50	the	the	DET
ejge-4292	51	51	nigerian	nigerian	ADJ
ejge-4292	51	52	economy	economy	NOUN
ejge-4292	51	53	,	,	PUNCT
ejge-4292	51	54	and	and	CCONJ
ejge-4292	51	55	monetary	monetary	ADJ
ejge-4292	51	56	and	and	CCONJ
ejge-4292	51	57	fiscal	fiscal	ADJ
ejge-4292	51	58	policies	policy	NOUN
ejge-4292	51	59	among	among	ADP
ejge-4292	51	60	others	other	NOUN
ejge-4292	51	61	have	have	AUX
ejge-4292	51	62	been	be	AUX
ejge-4292	51	63	developed	develop	VERB
ejge-4292	51	64	to	to	PART
ejge-4292	51	65	reduce	reduce	VERB
ejge-4292	51	66	it	it	PRON
ejge-4292	51	67	.	.	PUNCT
ejge-4292	52	1	the	the	DET
ejge-4292	52	2	central	central	ADJ
ejge-4292	52	3	bank	bank	PROPN
ejge-4292	52	4	of	of	ADP
ejge-4292	52	5	nigeria	nigeria	PROPN
ejge-4292	52	6	(	(	PUNCT
ejge-4292	52	7	cbn	cbn	PROPN
ejge-4292	52	8	)	)	PUNCT
ejge-4292	52	9	has	have	VERB
ejge-4292	52	10	the	the	DET
ejge-4292	52	11	statutory	statutory	ADJ
ejge-4292	52	12	responsibility	responsibility	NOUN
ejge-4292	52	13	of	of	ADP
ejge-4292	52	14	formulating	formulate	VERB
ejge-4292	52	15	and	and	CCONJ
ejge-4292	52	16	implementing	implement	VERB
ejge-4292	52	17	monetary	monetary	ADJ
ejge-4292	52	18	policy	policy	NOUN
ejge-4292	52	19	with	with	ADP
ejge-4292	52	20	an	an	DET
ejge-4292	52	21	emphasis	emphasis	NOUN
ejge-4292	52	22	on	on	ADP
ejge-4292	52	23	price	price	NOUN
ejge-4292	52	24	stability	stability	NOUN
ejge-4292	52	25	.	.	PUNCT
ejge-4292	53	1	the	the	DET
ejge-4292	53	2	inflationary	inflationary	ADJ
ejge-4292	53	3	trend	trend	NOUN
ejge-4292	53	4	has	have	AUX
ejge-4292	53	5	been	be	AUX
ejge-4292	53	6	cyclical	cyclical	ADJ
ejge-4292	53	7	since	since	SCONJ
ejge-4292	53	8	the	the	DET
ejge-4292	53	9	mid-1970s	mid-1970	NOUN
ejge-4292	53	10	,	,	PUNCT
ejge-4292	53	11	peaking	peak	VERB
ejge-4292	53	12	in	in	ADP
ejge-4292	53	13	1988	1988	NUM
ejge-4292	53	14	,	,	PUNCT
ejge-4292	53	15	1989	1989	NUM
ejge-4292	53	16	,	,	PUNCT
ejge-4292	53	17	1992	1992	NUM
ejge-4292	53	18	,	,	PUNCT
ejge-4292	53	19	1993	1993	NUM
ejge-4292	53	20	,	,	PUNCT
ejge-4292	53	21	1994	1994	NUM
ejge-4292	53	22	,	,	PUNCT
ejge-4292	53	23	1995	1995	NUM
ejge-4292	53	24	,	,	PUNCT
ejge-4292	53	25	1996	1996	NUM
ejge-4292	53	26	,	,	PUNCT
ejge-4292	53	27	2001	2001	NUM
ejge-4292	53	28	and	and	CCONJ
ejge-4292	53	29	2005	2005	NUM
ejge-4292	53	30	.	.	PUNCT
ejge-4292	54	1	the	the	DET
ejge-4292	54	2	implementation	implementation	NOUN
ejge-4292	54	3	of	of	ADP
ejge-4292	54	4	the	the	DET
ejge-4292	54	5	recommendations	recommendation	NOUN
ejge-4292	54	6	of	of	ADP
ejge-4292	54	7	the	the	DET
ejge-4292	54	8	udoji	udoji	PROPN
ejge-4292	54	9	committee	committee	NOUN
ejge-4292	54	10	of	of	ADP
ejge-4292	54	11	1975	1975	NUM
ejge-4292	54	12	and	and	CCONJ
ejge-4292	54	13	the	the	DET
ejge-4292	54	14	hosting	hosting	NOUN
ejge-4292	54	15	of	of	ADP
ejge-4292	54	16	black	black	ADJ
ejge-4292	54	17	and	and	CCONJ
ejge-4292	54	18	african	african	ADJ
ejge-4292	54	19	festival	festival	NOUN
ejge-4292	54	20	of	of	ADP
ejge-4292	54	21	arts	art	NOUN
ejge-4292	54	22	and	and	CCONJ
ejge-4292	54	23	culture	culture	NOUN
ejge-4292	54	24	(	(	PUNCT
ejge-4292	54	25	festac	festac	PROPN
ejge-4292	54	26	)	)	PUNCT
ejge-4292	54	27	in	in	ADP
ejge-4292	54	28	1977	1977	NUM
ejge-4292	54	29	constitute	constitute	VERB
ejge-4292	54	30	two	two	NUM
ejge-4292	54	31	events	event	NOUN
ejge-4292	54	32	that	that	PRON
ejge-4292	54	33	had	have	VERB
ejge-4292	54	34	significant	significant	ADJ
ejge-4292	54	35	impacts	impact	NOUN
ejge-4292	54	36	on	on	ADP
ejge-4292	54	37	the	the	DET
ejge-4292	54	38	history	history	NOUN
ejge-4292	54	39	of	of	ADP
ejge-4292	54	40	inflationary	inflationary	ADJ
ejge-4292	54	41	trend	trend	NOUN
ejge-4292	54	42	in	in	ADP
ejge-4292	54	43	nigeria	nigeria	PROPN
ejge-4292	54	44	.	.	PUNCT
ejge-4292	55	1	the	the	DET
ejge-4292	55	2	udoji	udoji	PROPN
ejge-4292	55	3	committee	committee	NOUN
ejge-4292	55	4	,	,	PUNCT
ejge-4292	55	5	which	which	PRON
ejge-4292	55	6	doubled	double	VERB
ejge-4292	55	7	the	the	DET
ejge-4292	55	8	basic	basic	ADJ
ejge-4292	55	9	minimum	minimum	NOUN
ejge-4292	55	10	wage	wage	NOUN
ejge-4292	55	11	in	in	ADP
ejge-4292	55	12	the	the	DET
ejge-4292	55	13	public	public	ADJ
ejge-4292	55	14	sector	sector	NOUN
ejge-4292	55	15	in	in	ADP
ejge-4292	55	16	1975	1975	NUM
ejge-4292	55	17	,	,	PUNCT
ejge-4292	55	18	represents	represent	VERB
ejge-4292	55	19	a	a	DET
ejge-4292	55	20	climax	climax	NOUN
ejge-4292	55	21	in	in	ADP
ejge-4292	55	22	inflationary	inflationary	ADJ
ejge-4292	55	23	tendencies	tendency	NOUN
ejge-4292	55	24	that	that	PRON
ejge-4292	55	25	led	lead	VERB
ejge-4292	55	26	to	to	ADP
ejge-4292	55	27	widespread	widespread	ADJ
ejge-4292	55	28	strikes	strike	NOUN
ejge-4292	55	29	and	and	CCONJ
ejge-4292	55	30	unrest	unrest	NOUN
ejge-4292	55	31	in	in	ADP
ejge-4292	55	32	the	the	DET
ejge-4292	55	33	private	private	ADJ
ejge-4292	55	34	sector	sector	NOUN
ejge-4292	55	35	,	,	PUNCT
ejge-4292	55	36	on	on	ADP
ejge-4292	55	37	which	which	PRON
ejge-4292	55	38	the	the	DET
ejge-4292	55	39	udoji	udoji	NOUN
ejge-4292	55	40	recommendations	recommendation	NOUN
ejge-4292	55	41	were	be	AUX
ejge-4292	55	42	not	not	PART
ejge-4292	55	43	binding	bind	VERB
ejge-4292	55	44	.	.	PUNCT
ejge-4292	56	1	this	this	DET
ejge-4292	56	2	cost	cost	NOUN
ejge-4292	56	3	push	push	NOUN
ejge-4292	56	4	factor	factor	NOUN
ejge-4292	56	5	further	far	ADV
ejge-4292	56	6	crippled	cripple	VERB
ejge-4292	56	7	productivity	productivity	NOUN
ejge-4292	56	8	and	and	CCONJ
ejge-4292	56	9	increased	increase	VERB
ejge-4292	56	10	inflation	inflation	NOUN
ejge-4292	56	11	as	as	SCONJ
ejge-4292	56	12	the	the	DET
ejge-4292	56	13	economy	economy	NOUN
ejge-4292	56	14	’s	’s	PART
ejge-4292	56	15	level	level	NOUN
ejge-4292	56	16	of	of	ADP
ejge-4292	56	17	productivity	productivity	NOUN
ejge-4292	56	18	could	could	AUX
ejge-4292	56	19	not	not	PART
ejge-4292	56	20	match	match	VERB
ejge-4292	56	21	increased	increase	VERB
ejge-4292	56	22	money	money	NOUN
ejge-4292	56	23	supply	supply	NOUN
ejge-4292	56	24	and	and	CCONJ
ejge-4292	56	25	aggregate	aggregate	ADJ
ejge-4292	56	26	demand	demand	NOUN
ejge-4292	56	27	.	.	PUNCT
ejge-4292	57	1	on	on	ADP
ejge-4292	57	2	the	the	DET
ejge-4292	57	3	other	other	ADJ
ejge-4292	57	4	hand	hand	NOUN
ejge-4292	57	5	,	,	PUNCT
ejge-4292	57	6	the	the	DET
ejge-4292	57	7	hosting	hosting	NOUN
ejge-4292	57	8	of	of	ADP
ejge-4292	57	9	festac	festac	NOUN
ejge-4292	57	10	in	in	ADP
ejge-4292	57	11	1977	1977	NUM
ejge-4292	57	12	helped	help	VERB
ejge-4292	57	13	to	to	PART
ejge-4292	57	14	compound	compound	VERB
ejge-4292	57	15	the	the	DET
ejge-4292	57	16	problem	problem	NOUN
ejge-4292	57	17	of	of	ADP
ejge-4292	57	18	macroeconomic	macroeconomic	ADJ
ejge-4292	57	19	instability	instability	NOUN
ejge-4292	57	20	,	,	PUNCT
ejge-4292	57	21	as	as	SCONJ
ejge-4292	57	22	the	the	DET
ejge-4292	57	23	resulting	result	VERB
ejge-4292	57	24	public	public	ADJ
ejge-4292	57	25	spending	spending	NOUN
ejge-4292	57	26	undermined	undermine	VERB
ejge-4292	57	27	the	the	DET
ejge-4292	57	28	government	government	NOUN
ejge-4292	57	29	’s	’s	PART
ejge-4292	57	30	traditional	traditional	ADJ
ejge-4292	57	31	1	1	NUM
ejge-4292	57	32	kakaki	kakaki	PROPN
ejge-4292	57	33	online	online	PROPN
ejge-4292	57	34	magazine	magazine	NOUN
ejge-4292	57	35	,	,	PUNCT
ejge-4292	57	36	4	4	NUM
ejge-4292	57	37	august	august	PROPN
ejge-4292	57	38	2011	2011	NUM
ejge-4292	57	39	;	;	PUNCT
ejge-4292	57	40	peoples	people	NOUN
ejge-4292	57	41	daily	daily	ADJ
ejge-4292	57	42	newspaper	newspaper	NOUN
ejge-4292	57	43	,	,	PUNCT
ejge-4292	57	44	5	5	NUM
ejge-4292	57	45	april	april	PROPN
ejge-4292	57	46	2013	2013	NUM
ejge-4292	57	47	.	.	PUNCT
ejge-4292	58	1	european	european	PROPN
ejge-4292	58	2	journal	journal	PROPN
ejge-4292	58	3	of	of	ADP
ejge-4292	58	4	government	government	NOUN
ejge-4292	58	5	and	and	CCONJ
ejge-4292	58	6	economics	economic	NOUN
ejge-4292	58	7	2(2	2(2	NUM
ejge-4292	58	8	)	)	PUNCT
ejge-4292	58	9	140	140	NUM
ejge-4292	58	10	objective	objective	NOUN
ejge-4292	58	11	of	of	ADP
ejge-4292	58	12	ensuring	ensure	VERB
ejge-4292	58	13	fiscal	fiscal	ADJ
ejge-4292	58	14	discipline	discipline	NOUN
ejge-4292	58	15	,	,	PUNCT
ejge-4292	58	16	and	and	CCONJ
ejge-4292	58	17	the	the	DET
ejge-4292	58	18	resulting	result	VERB
ejge-4292	58	19	inflationary	inflationary	ADJ
ejge-4292	58	20	pressure	pressure	NOUN
ejge-4292	58	21	continued	continue	VERB
ejge-4292	58	22	unabated	unabated	ADJ
ejge-4292	58	23	(	(	PUNCT
ejge-4292	58	24	fatukasi	fatukasi	NOUN
ejge-4292	58	25	,	,	PUNCT
ejge-4292	58	26	2005	2005	NUM
ejge-4292	58	27	)	)	PUNCT
ejge-4292	58	28	.	.	PUNCT
ejge-4292	59	1	in	in	ADP
ejge-4292	59	2	the	the	DET
ejge-4292	59	3	past	past	NOUN
ejge-4292	59	4	,	,	PUNCT
ejge-4292	59	5	the	the	DET
ejge-4292	59	6	government	government	NOUN
ejge-4292	59	7	under	under	ADP
ejge-4292	59	8	various	various	ADJ
ejge-4292	59	9	administrations	administration	NOUN
ejge-4292	59	10	has	have	AUX
ejge-4292	59	11	adopted	adopt	VERB
ejge-4292	59	12	different	different	ADJ
ejge-4292	59	13	measures	measure	NOUN
ejge-4292	59	14	for	for	ADP
ejge-4292	59	15	dealing	deal	VERB
ejge-4292	59	16	with	with	ADP
ejge-4292	59	17	the	the	DET
ejge-4292	59	18	situation	situation	NOUN
ejge-4292	59	19	.	.	PUNCT
ejge-4292	60	1	one	one	NUM
ejge-4292	60	2	of	of	ADP
ejge-4292	60	3	the	the	DET
ejge-4292	60	4	measures	measure	NOUN
ejge-4292	60	5	taken	take	VERB
ejge-4292	60	6	by	by	ADP
ejge-4292	60	7	the	the	DET
ejge-4292	60	8	monetary	monetary	ADJ
ejge-4292	60	9	authorities	authority	NOUN
ejge-4292	60	10	(	(	PUNCT
ejge-4292	60	11	cbn	cbn	PROPN
ejge-4292	60	12	)	)	PUNCT
ejge-4292	60	13	in	in	ADP
ejge-4292	60	14	recent	recent	ADJ
ejge-4292	60	15	times	time	NOUN
ejge-4292	60	16	was	be	AUX
ejge-4292	60	17	a	a	DET
ejge-4292	60	18	move	move	NOUN
ejge-4292	60	19	from	from	ADP
ejge-4292	60	20	its	its	PRON
ejge-4292	60	21	traditional	traditional	ADJ
ejge-4292	60	22	monetary	monetary	ADJ
ejge-4292	60	23	policy	policy	NOUN
ejge-4292	60	24	to	to	ADP
ejge-4292	60	25	inflation	inflation	NOUN
ejge-4292	60	26	targeting	target	VERB
ejge-4292	60	27	.	.	PUNCT
ejge-4292	61	1	since	since	SCONJ
ejge-4292	61	2	the	the	DET
ejge-4292	61	3	last	last	ADJ
ejge-4292	61	4	obasanjo	obasanjo	PROPN
ejge-4292	61	5	regime	regime	NOUN
ejge-4292	61	6	,	,	PUNCT
ejge-4292	61	7	the	the	DET
ejge-4292	61	8	primary	primary	ADJ
ejge-4292	61	9	objective	objective	NOUN
ejge-4292	61	10	of	of	ADP
ejge-4292	61	11	the	the	DET
ejge-4292	61	12	authorities	authority	NOUN
ejge-4292	61	13	has	have	AUX
ejge-4292	61	14	been	be	AUX
ejge-4292	61	15	the	the	DET
ejge-4292	61	16	attainment	attainment	NOUN
ejge-4292	61	17	of	of	ADP
ejge-4292	61	18	a	a	DET
ejge-4292	61	19	single	single	ADJ
ejge-4292	61	20	digit	digit	NOUN
ejge-4292	61	21	inflation	inflation	NOUN
ejge-4292	61	22	rate	rate	NOUN
ejge-4292	61	23	.	.	PUNCT
ejge-4292	62	1	with	with	ADP
ejge-4292	62	2	this	this	PRON
ejge-4292	62	3	,	,	PUNCT
ejge-4292	62	4	the	the	DET
ejge-4292	62	5	authorities	authority	NOUN
ejge-4292	62	6	have	have	AUX
ejge-4292	62	7	been	be	AUX
ejge-4292	62	8	able	able	ADJ
ejge-4292	62	9	to	to	PART
ejge-4292	62	10	bring	bring	VERB
ejge-4292	62	11	down	down	ADP
ejge-4292	62	12	the	the	DET
ejge-4292	62	13	rate	rate	NOUN
ejge-4292	62	14	of	of	ADP
ejge-4292	62	15	inflation	inflation	NOUN
ejge-4292	62	16	to	to	ADP
ejge-4292	62	17	a	a	DET
ejge-4292	62	18	relatively	relatively	ADV
ejge-4292	62	19	mild	mild	ADJ
ejge-4292	62	20	level	level	NOUN
ejge-4292	62	21	.	.	PUNCT
ejge-4292	63	1	the	the	DET
ejge-4292	63	2	inflation	inflation	NOUN
ejge-4292	63	3	-	-	PUNCT
ejge-4292	63	4	vat	vat	NOUN
ejge-4292	63	5	nexus	nexus	NOUN
ejge-4292	63	6	the	the	DET
ejge-4292	63	7	current	current	ADJ
ejge-4292	63	8	study	study	NOUN
ejge-4292	63	9	critically	critically	ADV
ejge-4292	63	10	examines	examine	VERB
ejge-4292	63	11	and	and	CCONJ
ejge-4292	63	12	analyses	analyse	VERB
ejge-4292	63	13	the	the	DET
ejge-4292	63	14	existing	exist	VERB
ejge-4292	63	15	relationship	relationship	NOUN
ejge-4292	63	16	between	between	ADP
ejge-4292	63	17	inflation	inflation	NOUN
ejge-4292	63	18	and	and	CCONJ
ejge-4292	63	19	vat	vat	NOUN
ejge-4292	63	20	using	use	VERB
ejge-4292	63	21	trend	trend	NOUN
ejge-4292	63	22	analyses	analysis	NOUN
ejge-4292	63	23	for	for	ADP
ejge-4292	63	24	each	each	PRON
ejge-4292	63	25	of	of	ADP
ejge-4292	63	26	the	the	DET
ejge-4292	63	27	aggregates	aggregate	NOUN
ejge-4292	63	28	.	.	PUNCT
ejge-4292	64	1	the	the	DET
ejge-4292	64	2	result	result	NOUN
ejge-4292	64	3	of	of	ADP
ejge-4292	64	4	this	this	PRON
ejge-4292	64	5	is	be	AUX
ejge-4292	64	6	shown	show	VERB
ejge-4292	64	7	in	in	ADP
ejge-4292	64	8	figure	figure	NOUN
ejge-4292	64	9	1	1	NUM
ejge-4292	64	10	below	below	ADV
ejge-4292	64	11	.	.	PUNCT
ejge-4292	65	1	figure	figure	NOUN
ejge-4292	65	2	1	1	NUM
ejge-4292	65	3	.	.	PUNCT
ejge-4292	65	4	evolution	evolution	NOUN
ejge-4292	65	5	of	of	ADP
ejge-4292	65	6	inflation	inflation	NOUN
ejge-4292	65	7	and	and	CCONJ
ejge-4292	65	8	vat	vat	NOUN
ejge-4292	65	9	revenue	revenue	NOUN
ejge-4292	65	10	,	,	PUNCT
ejge-4292	65	11	1994	1994	NUM
ejge-4292	65	12	-	-	SYM
ejge-4292	65	13	2010	2010	NUM
ejge-4292	65	14	0	0	NUM
ejge-4292	66	1	10	10	NUM
ejge-4292	66	2	20	20	NUM
ejge-4292	66	3	30	30	NUM
ejge-4292	66	4	40	40	NUM
ejge-4292	66	5	50	50	NUM
ejge-4292	66	6	60	60	NUM
ejge-4292	66	7	70	70	NUM
ejge-4292	66	8	80	80	NUM
ejge-4292	66	9	19941995	19941995	NUM
ejge-4292	66	10	19961997	19961997	NUM
ejge-4292	66	11	1998	1998	NUM
ejge-4292	66	12	1999	1999	NUM
ejge-4292	66	13	2000	2000	NUM
ejge-4292	66	14	20012002	20012002	NUM
ejge-4292	66	15	2003	2003	NUM
ejge-4292	66	16	2004	2004	NUM
ejge-4292	66	17	20052006	20052006	NUM
ejge-4292	66	18	2007	2007	NUM
ejge-4292	66	19	2008	2008	NUM
ejge-4292	66	20	2009	2009	NUM
ejge-4292	66	21	2010	2010	NUM
ejge-4292	66	22	year	year	NOUN
ejge-4292	66	23	ra	ra	PROPN
ejge-4292	66	24	te	te	PROPN
ejge-4292	66	25	(	(	PUNCT
ejge-4292	66	26	%	%	NOUN
ejge-4292	66	27	)	)	PUNCT
ejge-4292	66	28	0	0	NUM
ejge-4292	66	29	50000	50000	NUM
ejge-4292	66	30	100000	100000	NUM
ejge-4292	66	31	150000	150000	NUM
ejge-4292	66	32	200000	200000	NUM
ejge-4292	66	33	250000	250000	NUM
ejge-4292	66	34	300000	300000	NUM
ejge-4292	66	35	m	m	NOUN
ejge-4292	66	36	il	il	PROPN
ejge-4292	66	37	li	li	PROPN
ejge-4292	66	38	o	o	PROPN
ejge-4292	66	39	n	n	PROPN
ejge-4292	66	40	s	s	X
ejge-4292	66	41	o	o	X
ejge-4292	66	42	f	f	PROPN
ejge-4292	66	43	n	n	CCONJ
ejge-4292	66	44	g	g	PROPN
ejge-4292	66	45	n	n	PRON
ejge-4292	66	46	inflation	inflation	NOUN
ejge-4292	66	47	(	(	PUNCT
ejge-4292	66	48	left	leave	VERB
ejge-4292	66	49	axis	axis	NOUN
ejge-4292	66	50	)	)	PUNCT
ejge-4292	66	51	vat	vat	NOUN
ejge-4292	66	52	(	(	PUNCT
ejge-4292	66	53	right	right	ADJ
ejge-4292	66	54	axis	axis	NOUN
ejge-4292	66	55	)	)	PUNCT
ejge-4292	66	56	vat	vat	NOUN
ejge-4292	66	57	revenue	revenue	NOUN
ejge-4292	66	58	has	have	AUX
ejge-4292	66	59	been	be	AUX
ejge-4292	66	60	on	on	ADP
ejge-4292	66	61	the	the	DET
ejge-4292	66	62	increase	increase	NOUN
ejge-4292	66	63	over	over	ADP
ejge-4292	66	64	the	the	DET
ejge-4292	66	65	whole	whole	ADJ
ejge-4292	66	66	study	study	NOUN
ejge-4292	66	67	period	period	NOUN
ejge-4292	66	68	ever	ever	ADV
ejge-4292	66	69	since	since	SCONJ
ejge-4292	66	70	its	its	PRON
ejge-4292	66	71	introduction	introduction	NOUN
ejge-4292	66	72	into	into	ADP
ejge-4292	66	73	the	the	DET
ejge-4292	66	74	nigerian	nigerian	ADJ
ejge-4292	66	75	economy	economy	NOUN
ejge-4292	66	76	in	in	ADP
ejge-4292	66	77	1994	1994	NUM
ejge-4292	66	78	.	.	PUNCT
ejge-4292	67	1	inflation	inflation	NOUN
ejge-4292	67	2	,	,	PUNCT
ejge-4292	67	3	on	on	ADP
ejge-4292	67	4	the	the	DET
ejge-4292	67	5	other	other	ADJ
ejge-4292	67	6	hand	hand	NOUN
ejge-4292	67	7	,	,	PUNCT
ejge-4292	67	8	is	be	AUX
ejge-4292	67	9	observed	observe	VERB
ejge-4292	67	10	to	to	PART
ejge-4292	67	11	have	have	AUX
ejge-4292	67	12	decreased	decrease	VERB
ejge-4292	67	13	steadily	steadily	ADV
ejge-4292	67	14	to	to	ADP
ejge-4292	67	15	a	a	DET
ejge-4292	67	16	lower	low	ADJ
ejge-4292	67	17	level	level	NOUN
ejge-4292	67	18	in	in	ADP
ejge-4292	67	19	the	the	DET
ejge-4292	67	20	year	year	NOUN
ejge-4292	67	21	2000	2000	NUM
ejge-4292	67	22	,	,	PUNCT
ejge-4292	67	23	from	from	ADP
ejge-4292	67	24	a	a	DET
ejge-4292	67	25	previously	previously	ADV
ejge-4292	67	26	higher	high	ADJ
ejge-4292	67	27	level	level	NOUN
ejge-4292	67	28	in	in	ADP
ejge-4292	67	29	1994	1994	NUM
ejge-4292	67	30	and	and	CCONJ
ejge-4292	67	31	1995	1995	NUM
ejge-4292	67	32	.	.	PUNCT
ejge-4292	68	1	it	it	PRON
ejge-4292	68	2	increased	increase	VERB
ejge-4292	68	3	again	again	ADV
ejge-4292	68	4	in	in	ADP
ejge-4292	68	5	2001	2001	NUM
ejge-4292	68	6	,	,	PUNCT
ejge-4292	68	7	but	but	CCONJ
ejge-4292	68	8	decreased	decrease	VERB
ejge-4292	68	9	thereafter	thereafter	ADV
ejge-4292	68	10	in	in	ADP
ejge-4292	68	11	2002	2002	NUM
ejge-4292	68	12	,	,	PUNCT
ejge-4292	68	13	after	after	ADP
ejge-4292	68	14	which	which	PRON
ejge-4292	68	15	it	it	PRON
ejge-4292	68	16	remained	remain	VERB
ejge-4292	68	17	stable	stable	ADJ
ejge-4292	68	18	up	up	ADP
ejge-4292	68	19	to	to	ADP
ejge-4292	68	20	the	the	DET
ejge-4292	68	21	year	year	NOUN
ejge-4292	68	22	2005	2005	NUM
ejge-4292	68	23	.	.	PUNCT
ejge-4292	69	1	beyond	beyond	ADP
ejge-4292	69	2	2005	2005	NUM
ejge-4292	69	3	,	,	PUNCT
ejge-4292	69	4	inflation	inflation	NOUN
ejge-4292	69	5	decreased	decrease	VERB
ejge-4292	69	6	to	to	ADP
ejge-4292	69	7	an	an	DET
ejge-4292	69	8	all	all	DET
ejge-4292	69	9	time	time	NOUN
ejge-4292	69	10	low	low	ADJ
ejge-4292	69	11	in	in	ADP
ejge-4292	69	12	2007	2007	NUM
ejge-4292	69	13	,	,	PUNCT
ejge-4292	69	14	increased	increase	VERB
ejge-4292	69	15	again	again	ADV
ejge-4292	69	16	in	in	ADP
ejge-4292	69	17	2008	2008	NUM
ejge-4292	69	18	,	,	PUNCT
ejge-4292	69	19	but	but	CCONJ
ejge-4292	69	20	then	then	ADV
ejge-4292	69	21	remained	remain	VERB
ejge-4292	69	22	stable	stable	ADJ
ejge-4292	69	23	until	until	ADP
ejge-4292	69	24	2010	2010	NUM
ejge-4292	69	25	.	.	PUNCT
ejge-4292	70	1	from	from	ADP
ejge-4292	70	2	the	the	DET
ejge-4292	70	3	analysis	analysis	NOUN
ejge-4292	70	4	above	above	ADP
ejge-4292	70	5	,	,	PUNCT
ejge-4292	70	6	which	which	PRON
ejge-4292	70	7	fleshed	flesh	VERB
ejge-4292	70	8	out	out	ADP
ejge-4292	70	9	the	the	DET
ejge-4292	70	10	trend	trend	NOUN
ejge-4292	70	11	of	of	ADP
ejge-4292	70	12	vat	vat	NOUN
ejge-4292	70	13	within	within	ADP
ejge-4292	70	14	the	the	DET
ejge-4292	70	15	study	study	NOUN
ejge-4292	70	16	period	period	NOUN
ejge-4292	70	17	,	,	PUNCT
ejge-4292	70	18	and	and	CCONJ
ejge-4292	70	19	the	the	DET
ejge-4292	70	20	behaviour	behaviour	NOUN
ejge-4292	70	21	of	of	ADP
ejge-4292	70	22	inflation	inflation	NOUN
ejge-4292	70	23	that	that	PRON
ejge-4292	70	24	follows	follow	VERB
ejge-4292	70	25	,	,	PUNCT
ejge-4292	70	26	a	a	DET
ejge-4292	70	27	naïve	naïve	ADJ
ejge-4292	70	28	analyst	analyst	NOUN
ejge-4292	70	29	will	will	AUX
ejge-4292	70	30	quickly	quickly	ADV
ejge-4292	70	31	be	be	AUX
ejge-4292	70	32	drawn	draw	VERB
ejge-4292	70	33	to	to	ADP
ejge-4292	70	34	the	the	DET
ejge-4292	70	35	conclusion	conclusion	NOUN
ejge-4292	70	36	that	that	SCONJ
ejge-4292	70	37	inflation	inflation	NOUN
ejge-4292	70	38	does	do	AUX
ejge-4292	70	39	not	not	PART
ejge-4292	70	40	respond	respond	VERB
ejge-4292	70	41	to	to	ADP
ejge-4292	70	42	vat	vat	NOUN
ejge-4292	70	43	policy	policy	NOUN
ejge-4292	70	44	outcomes	outcome	NOUN
ejge-4292	70	45	under	under	ADP
ejge-4292	70	46	the	the	DET
ejge-4292	70	47	nigerian	nigerian	ADJ
ejge-4292	70	48	context	context	NOUN
ejge-4292	70	49	within	within	ADP
ejge-4292	70	50	the	the	DET
ejge-4292	70	51	period	period	NOUN
ejge-4292	70	52	under	under	ADP
ejge-4292	70	53	investigation	investigation	NOUN
ejge-4292	70	54	.	.	PUNCT
ejge-4292	71	1	however	however	ADV
ejge-4292	71	2	,	,	PUNCT
ejge-4292	71	3	it	it	PRON
ejge-4292	71	4	may	may	AUX
ejge-4292	71	5	not	not	PART
ejge-4292	71	6	be	be	AUX
ejge-4292	71	7	the	the	DET
ejge-4292	71	8	case	case	NOUN
ejge-4292	71	9	,	,	PUNCT
ejge-4292	71	10	given	give	VERB
ejge-4292	71	11	the	the	DET
ejge-4292	71	12	fact	fact	NOUN
ejge-4292	71	13	that	that	SCONJ
ejge-4292	71	14	inflation	inflation	NOUN
ejge-4292	71	15	in	in	ADP
ejge-4292	71	16	modern	modern	ADJ
ejge-4292	71	17	economies	economy	NOUN
ejge-4292	71	18	is	be	AUX
ejge-4292	71	19	never	never	ADV
ejge-4292	71	20	left	leave	VERB
ejge-4292	71	21	to	to	PART
ejge-4292	71	22	take	take	VERB
ejge-4292	71	23	its	its	PRON
ejge-4292	71	24	natural	natural	ADJ
ejge-4292	71	25	course	course	NOUN
ejge-4292	71	26	,	,	PUNCT
ejge-4292	71	27	but	but	CCONJ
ejge-4292	71	28	is	be	AUX
ejge-4292	71	29	rather	rather	ADV
ejge-4292	71	30	subjected	subject	VERB
ejge-4292	71	31	to	to	ADP
ejge-4292	71	32	various	various	ADJ
ejge-4292	71	33	anti	anti	ADJ
ejge-4292	71	34	-	-	ADJ
ejge-4292	71	35	inflationary	inflationary	ADJ
ejge-4292	71	36	measures	measure	NOUN
ejge-4292	71	37	aimed	aim	VERB
ejge-4292	71	38	at	at	ADP
ejge-4292	71	39	maintaining	maintain	VERB
ejge-4292	71	40	stability	stability	NOUN
ejge-4292	71	41	in	in	ADP
ejge-4292	71	42	prices	price	NOUN
ejge-4292	71	43	.	.	PUNCT
ejge-4292	72	1	in	in	ADP
ejge-4292	72	2	other	other	ADJ
ejge-4292	72	3	words	word	NOUN
ejge-4292	72	4	,	,	PUNCT
ejge-4292	72	5	inflationary	inflationary	ADJ
ejge-4292	72	6	statistics	statistic	NOUN
ejge-4292	72	7	reflect	reflect	VERB
ejge-4292	72	8	more	more	ADJ
ejge-4292	72	9	the	the	DET
ejge-4292	72	10	impacts	impact	NOUN
ejge-4292	72	11	of	of	ADP
ejge-4292	72	12	measures	measure	NOUN
ejge-4292	72	13	by	by	ADP
ejge-4292	72	14	the	the	DET
ejge-4292	72	15	monetary	monetary	ADJ
ejge-4292	72	16	authorities	authority	NOUN
ejge-4292	72	17	aimed	aim	VERB
ejge-4292	72	18	at	at	ADP
ejge-4292	72	19	ensuring	ensure	VERB
ejge-4292	72	20	price	price	NOUN
ejge-4292	72	21	stability	stability	NOUN
ejge-4292	72	22	.	.	PUNCT
ejge-4292	73	1	the	the	DET
ejge-4292	73	2	conclusion	conclusion	NOUN
ejge-4292	73	3	drawn	draw	VERB
ejge-4292	73	4	from	from	ADP
ejge-4292	73	5	the	the	DET
ejge-4292	73	6	foregoing	foregoing	NOUN
ejge-4292	73	7	is	be	AUX
ejge-4292	73	8	the	the	DET
ejge-4292	73	9	fact	fact	NOUN
ejge-4292	73	10	that	that	SCONJ
ejge-4292	73	11	the	the	DET
ejge-4292	73	12	trend	trend	NOUN
ejge-4292	73	13	analysis	analysis	NOUN
ejge-4292	73	14	might	might	AUX
ejge-4292	73	15	not	not	PART
ejge-4292	73	16	truly	truly	ADV
ejge-4292	73	17	have	have	AUX
ejge-4292	73	18	reflected	reflect	VERB
ejge-4292	73	19	the	the	DET
ejge-4292	73	20	existing	exist	VERB
ejge-4292	73	21	possible	possible	ADJ
ejge-4292	73	22	connection	connection	NOUN
ejge-4292	73	23	between	between	ADP
ejge-4292	73	24	vat	vat	NOUN
ejge-4292	73	25	policy	policy	NOUN
ejge-4292	73	26	and	and	CCONJ
ejge-4292	73	27	the	the	DET
ejge-4292	73	28	level	level	NOUN
ejge-4292	73	29	of	of	ADP
ejge-4292	73	30	prices	price	NOUN
ejge-4292	73	31	in	in	ADP
ejge-4292	73	32	nigeria	nigeria	PROPN
ejge-4292	73	33	within	within	ADP
ejge-4292	73	34	the	the	DET
ejge-4292	73	35	period	period	NOUN
ejge-4292	73	36	being	be	AUX
ejge-4292	73	37	investigated	investigate	VERB
ejge-4292	73	38	.	.	PUNCT
ejge-4292	74	1	this	this	PRON
ejge-4292	74	2	might	might	AUX
ejge-4292	74	3	be	be	AUX
ejge-4292	74	4	due	due	ADJ
ejge-4292	74	5	to	to	ADP
ejge-4292	74	6	the	the	DET
ejge-4292	74	7	influence	influence	NOUN
ejge-4292	74	8	of	of	ADP
ejge-4292	74	9	monetary	monetary	ADJ
ejge-4292	74	10	anti	anti	ADJ
ejge-4292	74	11	-	-	ADJ
ejge-4292	74	12	inflationary	inflationary	ADJ
ejge-4292	74	13	measures	measure	NOUN
ejge-4292	74	14	by	by	ADP
ejge-4292	74	15	the	the	DET
ejge-4292	74	16	cbn	cbn	PROPN
ejge-4292	74	17	to	to	PART
ejge-4292	74	18	ensure	ensure	VERB
ejge-4292	74	19	stable	stable	ADJ
ejge-4292	74	20	prices	price	NOUN
ejge-4292	74	21	.	.	PUNCT
ejge-4292	75	1	ikpe	ikpe	NOUN
ejge-4292	75	2	and	and	CCONJ
ejge-4292	75	3	nteegah	nteegah	VERB
ejge-4292	75	4	●	●	NUM
ejge-4292	75	5	value	value	NOUN
ejge-4292	75	6	added	add	VERB
ejge-4292	75	7	tax	tax	NOUN
ejge-4292	75	8	and	and	CCONJ
ejge-4292	75	9	price	price	NOUN
ejge-4292	75	10	stability	stability	NOUN
ejge-4292	75	11	in	in	ADP
ejge-4292	75	12	nigeria	nigeria	PROPN
ejge-4292	75	13	141	141	NUM
ejge-4292	75	14	empirical	empirical	ADJ
ejge-4292	75	15	literature	literature	NOUN
ejge-4292	75	16	few	few	ADJ
ejge-4292	75	17	empirical	empirical	ADJ
ejge-4292	75	18	works	work	NOUN
ejge-4292	75	19	exist	exist	VERB
ejge-4292	75	20	on	on	ADP
ejge-4292	75	21	the	the	DET
ejge-4292	75	22	subject	subject	NOUN
ejge-4292	75	23	of	of	ADP
ejge-4292	75	24	vat	vat	NOUN
ejge-4292	75	25	especially	especially	ADV
ejge-4292	75	26	in	in	ADP
ejge-4292	75	27	developing	develop	VERB
ejge-4292	75	28	countries	country	NOUN
ejge-4292	75	29	.	.	PUNCT
ejge-4292	76	1	extensive	extensive	ADJ
ejge-4292	76	2	studies	study	NOUN
ejge-4292	76	3	have	have	AUX
ejge-4292	76	4	been	be	AUX
ejge-4292	76	5	done	do	VERB
ejge-4292	76	6	on	on	ADP
ejge-4292	76	7	the	the	DET
ejge-4292	76	8	impact	impact	NOUN
ejge-4292	76	9	of	of	ADP
ejge-4292	76	10	indirect	indirect	ADJ
ejge-4292	76	11	taxation	taxation	NOUN
ejge-4292	76	12	in	in	ADP
ejge-4292	76	13	developing	develop	VERB
ejge-4292	76	14	countries	country	NOUN
ejge-4292	76	15	in	in	ADP
ejge-4292	76	16	general	general	ADJ
ejge-4292	76	17	,	,	PUNCT
ejge-4292	76	18	and	and	CCONJ
ejge-4292	76	19	nigeria	nigeria	PROPN
ejge-4292	76	20	in	in	ADP
ejge-4292	76	21	particular	particular	ADJ
ejge-4292	76	22	.	.	PUNCT
ejge-4292	77	1	naiyeju	naiyeju	NOUN
ejge-4292	77	2	(	(	PUNCT
ejge-4292	77	3	1996	1996	NUM
ejge-4292	77	4	)	)	PUNCT
ejge-4292	77	5	argues	argue	VERB
ejge-4292	77	6	that	that	SCONJ
ejge-4292	77	7	the	the	DET
ejge-4292	77	8	benefits	benefit	NOUN
ejge-4292	77	9	from	from	ADP
ejge-4292	77	10	any	any	DET
ejge-4292	77	11	tax	tax	NOUN
ejge-4292	77	12	depend	depend	NOUN
ejge-4292	77	13	on	on	ADP
ejge-4292	77	14	the	the	DET
ejge-4292	77	15	extent	extent	NOUN
ejge-4292	77	16	to	to	PART
ejge-4292	77	17	which	which	PRON
ejge-4292	77	18	it	it	PRON
ejge-4292	77	19	is	be	AUX
ejge-4292	77	20	properly	properly	ADV
ejge-4292	77	21	managed	manage	VERB
ejge-4292	77	22	.	.	PUNCT
ejge-4292	78	1	how	how	SCONJ
ejge-4292	78	2	tax	tax	NOUN
ejge-4292	78	3	law	law	NOUN
ejge-4292	78	4	is	be	AUX
ejge-4292	78	5	interpreted	interpret	VERB
ejge-4292	78	6	and	and	CCONJ
ejge-4292	78	7	implemented	implement	VERB
ejge-4292	78	8	,	,	PUNCT
ejge-4292	78	9	as	as	ADV
ejge-4292	78	10	well	well	ADV
ejge-4292	78	11	as	as	ADP
ejge-4292	78	12	its	its	PRON
ejge-4292	78	13	publicity	publicity	NOUN
ejge-4292	78	14	,	,	PUNCT
ejge-4292	78	15	will	will	AUX
ejge-4292	78	16	determine	determine	VERB
ejge-4292	78	17	how	how	SCONJ
ejge-4292	78	18	a	a	DET
ejge-4292	78	19	particular	particular	ADJ
ejge-4292	78	20	tax	tax	NOUN
ejge-4292	78	21	is	be	AUX
ejge-4292	78	22	able	able	ADJ
ejge-4292	78	23	to	to	PART
ejge-4292	78	24	meet	meet	VERB
ejge-4292	78	25	its	its	PRON
ejge-4292	78	26	objectives	objective	NOUN
ejge-4292	78	27	.	.	PUNCT
ejge-4292	79	1	the	the	DET
ejge-4292	79	2	concern	concern	NOUN
ejge-4292	79	3	about	about	ADP
ejge-4292	79	4	the	the	DET
ejge-4292	79	5	economic	economic	ADJ
ejge-4292	79	6	impact	impact	NOUN
ejge-4292	79	7	of	of	ADP
ejge-4292	79	8	vat	vat	NOUN
ejge-4292	79	9	led	lead	VERB
ejge-4292	79	10	shoup	shoup	PROPN
ejge-4292	79	11	(	(	PUNCT
ejge-4292	79	12	1989	1989	NUM
ejge-4292	79	13	)	)	PUNCT
ejge-4292	79	14	to	to	PART
ejge-4292	79	15	argue	argue	VERB
ejge-4292	79	16	that	that	SCONJ
ejge-4292	79	17	it	it	PRON
ejge-4292	79	18	is	be	AUX
ejge-4292	79	19	all	all	DET
ejge-4292	79	20	the	the	DET
ejge-4292	79	21	more	more	ADV
ejge-4292	79	22	important	important	ADJ
ejge-4292	79	23	because	because	SCONJ
ejge-4292	79	24	it	it	PRON
ejge-4292	79	25	may	may	AUX
ejge-4292	79	26	cause	cause	VERB
ejge-4292	79	27	consumers	consumer	NOUN
ejge-4292	79	28	to	to	PART
ejge-4292	79	29	reduce	reduce	VERB
ejge-4292	79	30	their	their	PRON
ejge-4292	79	31	consumption	consumption	NOUN
ejge-4292	79	32	of	of	ADP
ejge-4292	79	33	certain	certain	ADJ
ejge-4292	79	34	commodities	commodity	NOUN
ejge-4292	79	35	that	that	PRON
ejge-4292	79	36	have	have	VERB
ejge-4292	79	37	direct	direct	ADJ
ejge-4292	79	38	and/or	and/or	CCONJ
ejge-4292	79	39	indirect	indirect	ADJ
ejge-4292	79	40	effects	effect	NOUN
ejge-4292	79	41	on	on	ADP
ejge-4292	79	42	labour	labour	ADJ
ejge-4292	79	43	productivity	productivity	NOUN
ejge-4292	79	44	.	.	PUNCT
ejge-4292	80	1	at	at	ADP
ejge-4292	80	2	a	a	DET
ejge-4292	80	3	different	different	ADJ
ejge-4292	80	4	level	level	NOUN
ejge-4292	80	5	,	,	PUNCT
ejge-4292	80	6	some	some	DET
ejge-4292	80	7	authors	author	NOUN
ejge-4292	80	8	have	have	AUX
ejge-4292	80	9	raised	raise	VERB
ejge-4292	80	10	arguments	argument	NOUN
ejge-4292	80	11	in	in	ADP
ejge-4292	80	12	favour	favour	NOUN
ejge-4292	80	13	of	of	ADP
ejge-4292	80	14	the	the	DET
ejge-4292	80	15	computable	computable	ADJ
ejge-4292	80	16	general	general	ADJ
ejge-4292	80	17	equilibrium	equilibrium	NOUN
ejge-4292	80	18	(	(	PUNCT
ejge-4292	80	19	cge	cge	PROPN
ejge-4292	80	20	)	)	PUNCT
ejge-4292	80	21	model	model	NOUN
ejge-4292	80	22	,	,	PUNCT
ejge-4292	80	23	which	which	PRON
ejge-4292	80	24	they	they	PRON
ejge-4292	80	25	argue	argue	VERB
ejge-4292	80	26	is	be	AUX
ejge-4292	80	27	preferred	prefer	VERB
ejge-4292	80	28	to	to	PART
ejge-4292	80	29	partial	partial	ADJ
ejge-4292	80	30	equilibrium	equilibrium	NOUN
ejge-4292	80	31	analysis	analysis	NOUN
ejge-4292	80	32	for	for	ADP
ejge-4292	80	33	the	the	DET
ejge-4292	80	34	assessment	assessment	NOUN
ejge-4292	80	35	of	of	ADP
ejge-4292	80	36	the	the	DET
ejge-4292	80	37	impact	impact	NOUN
ejge-4292	80	38	of	of	ADP
ejge-4292	80	39	vat	vat	NOUN
ejge-4292	80	40	on	on	ADP
ejge-4292	80	41	any	any	DET
ejge-4292	80	42	given	give	VERB
ejge-4292	80	43	economy	economy	NOUN
ejge-4292	80	44	.	.	PUNCT
ejge-4292	81	1	mclure	mclure	NOUN
ejge-4292	81	2	(	(	PUNCT
ejge-4292	81	3	1989	1989	NUM
ejge-4292	81	4	)	)	PUNCT
ejge-4292	81	5	was	be	AUX
ejge-4292	81	6	the	the	DET
ejge-4292	81	7	first	first	ADJ
ejge-4292	81	8	to	to	PART
ejge-4292	81	9	highlight	highlight	VERB
ejge-4292	81	10	his	his	PRON
ejge-4292	81	11	preference	preference	NOUN
ejge-4292	81	12	for	for	ADP
ejge-4292	81	13	the	the	DET
ejge-4292	81	14	cge	cge	PROPN
ejge-4292	81	15	model	model	NOUN
ejge-4292	81	16	,	,	PUNCT
ejge-4292	81	17	which	which	PRON
ejge-4292	81	18	is	be	AUX
ejge-4292	81	19	an	an	DET
ejge-4292	81	20	economy	economy	NOUN
ejge-4292	81	21	-	-	PUNCT
ejge-4292	81	22	wide	wide	ADJ
ejge-4292	81	23	framework	framework	NOUN
ejge-4292	81	24	that	that	PRON
ejge-4292	81	25	incorporates	incorporate	VERB
ejge-4292	81	26	the	the	DET
ejge-4292	81	27	interactions	interaction	NOUN
ejge-4292	81	28	and	and	CCONJ
ejge-4292	81	29	feedbacks	feedback	NOUN
ejge-4292	81	30	among	among	ADP
ejge-4292	81	31	demand	demand	NOUN
ejge-4292	81	32	,	,	PUNCT
ejge-4292	81	33	production	production	NOUN
ejge-4292	81	34	and	and	CCONJ
ejge-4292	81	35	income	income	NOUN
ejge-4292	81	36	.	.	PUNCT
ejge-4292	82	1	within	within	ADP
ejge-4292	82	2	this	this	DET
ejge-4292	82	3	model	model	NOUN
ejge-4292	82	4	,	,	PUNCT
ejge-4292	82	5	the	the	DET
ejge-4292	82	6	relevant	relevant	ADJ
ejge-4292	82	7	variables	variable	NOUN
ejge-4292	82	8	are	be	AUX
ejge-4292	82	9	adjusted	adjust	VERB
ejge-4292	82	10	until	until	SCONJ
ejge-4292	82	11	production	production	NOUN
ejge-4292	82	12	and	and	CCONJ
ejge-4292	82	13	consumption	consumption	NOUN
ejge-4292	82	14	decisions	decision	NOUN
ejge-4292	82	15	are	be	AUX
ejge-4292	82	16	consistent	consistent	ADJ
ejge-4292	82	17	.	.	PUNCT
ejge-4292	83	1	following	follow	VERB
ejge-4292	83	2	the	the	DET
ejge-4292	83	3	same	same	ADJ
ejge-4292	83	4	line	line	NOUN
ejge-4292	83	5	of	of	ADP
ejge-4292	83	6	argument	argument	NOUN
ejge-4292	83	7	,	,	PUNCT
ejge-4292	83	8	ajakaiye	ajakaiye	NOUN
ejge-4292	83	9	(	(	PUNCT
ejge-4292	83	10	1999	1999	NUM
ejge-4292	83	11	)	)	PUNCT
ejge-4292	83	12	undertook	undertake	VERB
ejge-4292	83	13	an	an	DET
ejge-4292	83	14	analysis	analysis	NOUN
ejge-4292	83	15	of	of	ADP
ejge-4292	83	16	the	the	DET
ejge-4292	83	17	impact	impact	NOUN
ejge-4292	83	18	of	of	ADP
ejge-4292	83	19	vat	vat	NOUN
ejge-4292	83	20	on	on	ADP
ejge-4292	83	21	key	key	ADJ
ejge-4292	83	22	sectoral	sectoral	ADJ
ejge-4292	83	23	macroeconomic	macroeconomic	ADJ
ejge-4292	83	24	aggregates	aggregate	NOUN
ejge-4292	83	25	,	,	PUNCT
ejge-4292	83	26	using	use	VERB
ejge-4292	83	27	a	a	DET
ejge-4292	83	28	cge	cge	PROPN
ejge-4292	83	29	model	model	NOUN
ejge-4292	83	30	that	that	SCONJ
ejge-4292	83	31	he	he	PRON
ejge-4292	83	32	argues	argue	VERB
ejge-4292	83	33	to	to	PART
ejge-4292	83	34	be	be	AUX
ejge-4292	83	35	suitable	suitable	ADJ
ejge-4292	83	36	for	for	ADP
ejge-4292	83	37	nigeria	nigeria	PROPN
ejge-4292	83	38	.	.	PUNCT
ejge-4292	84	1	from	from	ADP
ejge-4292	84	2	the	the	DET
ejge-4292	84	3	results	result	NOUN
ejge-4292	84	4	of	of	ADP
ejge-4292	84	5	its	its	PRON
ejge-4292	84	6	model	model	NOUN
ejge-4292	84	7	simulations	simulation	NOUN
ejge-4292	84	8	for	for	ADP
ejge-4292	84	9	three	three	NUM
ejge-4292	84	10	scenarios	scenario	NOUN
ejge-4292	84	11	,	,	PUNCT
ejge-4292	84	12	he	he	PRON
ejge-4292	84	13	concludes	conclude	VERB
ejge-4292	84	14	that	that	SCONJ
ejge-4292	84	15	the	the	DET
ejge-4292	84	16	scenario	scenario	NOUN
ejge-4292	84	17	where	where	SCONJ
ejge-4292	84	18	vat	vat	NOUN
ejge-4292	84	19	is	be	AUX
ejge-4292	84	20	treated	treat	VERB
ejge-4292	84	21	in	in	ADP
ejge-4292	84	22	a	a	DET
ejge-4292	84	23	cascading	cascade	VERB
ejge-4292	84	24	manner	manner	NOUN
ejge-4292	84	25	(	(	PUNCT
ejge-4292	84	26	i.e.	i.e.	X
ejge-4292	84	27	where	where	SCONJ
ejge-4292	84	28	it	it	PRON
ejge-4292	84	29	is	be	AUX
ejge-4292	84	30	viewed	view	VERB
ejge-4292	84	31	as	as	ADP
ejge-4292	84	32	a	a	DET
ejge-4292	84	33	cost	cost	NOUN
ejge-4292	84	34	)	)	PUNCT
ejge-4292	84	35	by	by	ADP
ejge-4292	84	36	the	the	DET
ejge-4292	84	37	vat	vat	NOUN
ejge-4292	84	38	-	-	PUNCT
ejge-4292	84	39	eligible	eligible	ADJ
ejge-4292	84	40	organisations	organisation	NOUN
ejge-4292	84	41	,	,	PUNCT
ejge-4292	84	42	and	and	CCONJ
ejge-4292	84	43	vat	vat	NOUN
ejge-4292	84	44	revenue	revenue	NOUN
ejge-4292	84	45	is	be	AUX
ejge-4292	84	46	re	re	VERB
ejge-4292	84	47	-	-	VERB
ejge-4292	84	48	injected	inject	VERB
ejge-4292	84	49	into	into	ADP
ejge-4292	84	50	the	the	DET
ejge-4292	84	51	economy	economy	NOUN
ejge-4292	84	52	,	,	PUNCT
ejge-4292	84	53	price	price	NOUN
ejge-4292	84	54	,	,	PUNCT
ejge-4292	84	55	consumption	consumption	NOUN
ejge-4292	84	56	,	,	PUNCT
ejge-4292	84	57	expenditure	expenditure	NOUN
ejge-4292	84	58	,	,	PUNCT
ejge-4292	84	59	output	output	NOUN
ejge-4292	84	60	and	and	CCONJ
ejge-4292	84	61	income	income	NOUN
ejge-4292	84	62	effects	effect	NOUN
ejge-4292	84	63	will	will	AUX
ejge-4292	84	64	be	be	AUX
ejge-4292	84	65	most	most	ADV
ejge-4292	84	66	deleterious	deleterious	ADJ
ejge-4292	84	67	,	,	PUNCT
ejge-4292	84	68	and	and	CCONJ
ejge-4292	84	69	this	this	DET
ejge-4292	84	70	best	good	ADJ
ejge-4292	84	71	approximates	approximate	VERB
ejge-4292	84	72	the	the	DET
ejge-4292	84	73	nigerian	nigerian	ADJ
ejge-4292	84	74	situation	situation	NOUN
ejge-4292	84	75	.	.	PUNCT
ejge-4292	85	1	in	in	ADP
ejge-4292	85	2	a	a	DET
ejge-4292	85	3	study	study	NOUN
ejge-4292	85	4	of	of	ADP
ejge-4292	85	5	instability	instability	NOUN
ejge-4292	85	6	in	in	ADP
ejge-4292	85	7	government	government	NOUN
ejge-4292	85	8	revenues	revenue	NOUN
ejge-4292	85	9	and	and	CCONJ
ejge-4292	85	10	expenditures	expenditure	NOUN
ejge-4292	85	11	in	in	ADP
ejge-4292	85	12	less	less	ADJ
ejge-4292	85	13	developed	develop	VERB
ejge-4292	85	14	countries	country	NOUN
ejge-4292	85	15	,	,	PUNCT
ejge-4292	85	16	lim	lim	PROPN
ejge-4292	85	17	(	(	PUNCT
ejge-4292	85	18	1983	1983	NUM
ejge-4292	85	19	)	)	PUNCT
ejge-4292	85	20	observed	observe	VERB
ejge-4292	85	21	that	that	SCONJ
ejge-4292	85	22	tax	tax	NOUN
ejge-4292	85	23	revenue	revenue	NOUN
ejge-4292	85	24	instability	instability	NOUN
ejge-4292	85	25	was	be	AUX
ejge-4292	85	26	the	the	DET
ejge-4292	85	27	major	major	ADJ
ejge-4292	85	28	cause	cause	NOUN
ejge-4292	85	29	of	of	ADP
ejge-4292	85	30	expenditure	expenditure	NOUN
ejge-4292	85	31	instability	instability	NOUN
ejge-4292	85	32	within	within	ADP
ejge-4292	85	33	the	the	DET
ejge-4292	85	34	period	period	NOUN
ejge-4292	85	35	1965	1965	NUM
ejge-4292	85	36	to	to	ADP
ejge-4292	85	37	1973	1973	NUM
ejge-4292	85	38	.	.	PUNCT
ejge-4292	86	1	bleaney	bleaney	PROPN
ejge-4292	86	2	,	,	PUNCT
ejge-4292	86	3	gemmel	gemmel	PROPN
ejge-4292	86	4	and	and	CCONJ
ejge-4292	86	5	greenaway	greenaway	PROPN
ejge-4292	86	6	(	(	PUNCT
ejge-4292	86	7	1995	1995	NUM
ejge-4292	86	8	)	)	PUNCT
ejge-4292	86	9	,	,	PUNCT
ejge-4292	86	10	with	with	ADP
ejge-4292	86	11	particular	particular	ADJ
ejge-4292	86	12	reference	reference	NOUN
ejge-4292	86	13	to	to	ADP
ejge-4292	86	14	sub	sub	ADJ
ejge-4292	86	15	-	-	ADJ
ejge-4292	86	16	saharan	saharan	ADJ
ejge-4292	86	17	africa	africa	PROPN
ejge-4292	86	18	,	,	PUNCT
ejge-4292	86	19	analysed	analyse	VERB
ejge-4292	86	20	the	the	DET
ejge-4292	86	21	sources	source	NOUN
ejge-4292	86	22	and	and	CCONJ
ejge-4292	86	23	the	the	DET
ejge-4292	86	24	consequences	consequence	NOUN
ejge-4292	86	25	of	of	ADP
ejge-4292	86	26	revenue	revenue	NOUN
ejge-4292	86	27	instability	instability	NOUN
ejge-4292	86	28	in	in	ADP
ejge-4292	86	29	developing	develop	VERB
ejge-4292	86	30	countries	country	NOUN
ejge-4292	86	31	,	,	PUNCT
ejge-4292	86	32	and	and	CCONJ
ejge-4292	86	33	found	find	VERB
ejge-4292	86	34	that	that	SCONJ
ejge-4292	86	35	revenue	revenue	NOUN
ejge-4292	86	36	instability	instability	NOUN
ejge-4292	86	37	is	be	AUX
ejge-4292	86	38	more	more	ADV
ejge-4292	86	39	common	common	ADJ
ejge-4292	86	40	in	in	ADP
ejge-4292	86	41	poor	poor	ADJ
ejge-4292	86	42	,	,	PUNCT
ejge-4292	86	43	more	more	ADV
ejge-4292	86	44	open	open	ADJ
ejge-4292	86	45	and	and	CCONJ
ejge-4292	86	46	more	more	ADV
ejge-4292	86	47	inflationary	inflationary	ADJ
ejge-4292	86	48	economies	economy	NOUN
ejge-4292	86	49	.	.	PUNCT
ejge-4292	87	1	furthermore	furthermore	ADV
ejge-4292	87	2	,	,	PUNCT
ejge-4292	87	3	ebeke	ebeke	ADJ
ejge-4292	87	4	and	and	CCONJ
ejge-4292	87	5	ehrhart	ehrhart	NOUN
ejge-4292	87	6	(	(	PUNCT
ejge-4292	87	7	2010	2010	NUM
ejge-4292	87	8	)	)	PUNCT
ejge-4292	87	9	in	in	ADP
ejge-4292	87	10	a	a	DET
ejge-4292	87	11	study	study	NOUN
ejge-4292	87	12	on	on	ADP
ejge-4292	87	13	the	the	DET
ejge-4292	87	14	sources	source	NOUN
ejge-4292	87	15	and	and	CCONJ
ejge-4292	87	16	consequences	consequence	NOUN
ejge-4292	87	17	of	of	ADP
ejge-4292	87	18	instability	instability	NOUN
ejge-4292	87	19	in	in	ADP
ejge-4292	87	20	tax	tax	NOUN
ejge-4292	87	21	revenues	revenue	NOUN
ejge-4292	87	22	in	in	ADP
ejge-4292	87	23	sub	sub	ADJ
ejge-4292	87	24	-	-	ADJ
ejge-4292	87	25	saharan	saharan	ADJ
ejge-4292	87	26	african	african	ADJ
ejge-4292	87	27	countries	country	NOUN
ejge-4292	87	28	,	,	PUNCT
ejge-4292	87	29	using	use	VERB
ejge-4292	87	30	panel	panel	NOUN
ejge-4292	87	31	data	datum	NOUN
ejge-4292	87	32	for	for	ADP
ejge-4292	87	33	39	39	NUM
ejge-4292	87	34	countries	country	NOUN
ejge-4292	87	35	over	over	ADP
ejge-4292	87	36	the	the	DET
ejge-4292	87	37	period	period	NOUN
ejge-4292	87	38	1980	1980	NUM
ejge-4292	87	39	to	to	ADP
ejge-4292	87	40	2005	2005	NUM
ejge-4292	87	41	,	,	PUNCT
ejge-4292	87	42	give	give	VERB
ejge-4292	87	43	credence	credence	NOUN
ejge-4292	87	44	to	to	ADP
ejge-4292	87	45	bleaney	bleaney	NOUN
ejge-4292	87	46	,	,	PUNCT
ejge-4292	87	47	gemmel	gemmel	PROPN
ejge-4292	87	48	and	and	CCONJ
ejge-4292	87	49	greenaway	greenaway	PROPN
ejge-4292	87	50	(	(	PUNCT
ejge-4292	87	51	1995	1995	NUM
ejge-4292	87	52	)	)	PUNCT
ejge-4292	87	53	,	,	PUNCT
ejge-4292	87	54	guillanmont	guillanmont	NOUN
ejge-4292	87	55	et	et	PROPN
ejge-4292	87	56	al	al	PROPN
ejge-4292	87	57	(	(	PUNCT
ejge-4292	87	58	1999	1999	NUM
ejge-4292	87	59	)	)	PUNCT
ejge-4292	87	60	,	,	PUNCT
ejge-4292	87	61	fatas	fata	NOUN
ejge-4292	87	62	and	and	CCONJ
ejge-4292	87	63	mihov	mihov	NOUN
ejge-4292	87	64	,	,	PUNCT
ejge-4292	87	65	(	(	PUNCT
ejge-4292	87	66	2003	2003	NUM
ejge-4292	87	67	)	)	PUNCT
ejge-4292	87	68	,	,	PUNCT
ejge-4292	87	69	telvi	telvi	VERB
ejge-4292	87	70	and	and	CCONJ
ejge-4292	87	71	vegh	vegh	PROPN
ejge-4292	87	72	(	(	PUNCT
ejge-4292	87	73	2005	2005	NUM
ejge-4292	87	74	)	)	PUNCT
ejge-4292	87	75	,	,	PUNCT
ejge-4292	87	76	furceri	furceri	PROPN
ejge-4292	87	77	(	(	PUNCT
ejge-4292	87	78	2007	2007	NUM
ejge-4292	87	79	)	)	PUNCT
ejge-4292	87	80	,	,	PUNCT
ejge-4292	87	81	loayza	loayza	NOUN
ejge-4292	87	82	et	et	PROPN
ejge-4292	87	83	al	al	PROPN
ejge-4292	87	84	(	(	PUNCT
ejge-4292	87	85	2007	2007	NUM
ejge-4292	87	86	)	)	PUNCT
ejge-4292	87	87	,	,	PUNCT
ejge-4292	87	88	thornthon	thornthon	PROPN
ejge-4292	87	89	(	(	PUNCT
ejge-4292	87	90	2008	2008	NUM
ejge-4292	87	91	)	)	PUNCT
ejge-4292	87	92	and	and	CCONJ
ejge-4292	87	93	diallo	diallo	PROPN
ejge-4292	87	94	(	(	PUNCT
ejge-4292	87	95	2009	2009	NUM
ejge-4292	87	96	)	)	PUNCT
ejge-4292	87	97	.	.	PUNCT
ejge-4292	88	1	ebeke	ebeke	ADJ
ejge-4292	88	2	and	and	CCONJ
ejge-4292	88	3	ehrhart	ehrhart	PROPN
ejge-4292	88	4	(	(	PUNCT
ejge-4292	88	5	2010	2010	NUM
ejge-4292	88	6	)	)	PUNCT
ejge-4292	88	7	argue	argue	VERB
ejge-4292	88	8	that	that	SCONJ
ejge-4292	88	9	tax	tax	NOUN
ejge-4292	88	10	revenue	revenue	NOUN
ejge-4292	88	11	instability	instability	NOUN
ejge-4292	88	12	in	in	ADP
ejge-4292	88	13	sub	sub	ADJ
ejge-4292	88	14	-	-	ADJ
ejge-4292	88	15	saharan	saharan	ADJ
ejge-4292	88	16	africa	africa	PROPN
ejge-4292	88	17	leads	lead	VERB
ejge-4292	88	18	to	to	ADP
ejge-4292	88	19	public	public	ADJ
ejge-4292	88	20	investment	investment	NOUN
ejge-4292	88	21	and	and	CCONJ
ejge-4292	88	22	government	government	NOUN
ejge-4292	88	23	consumption	consumption	NOUN
ejge-4292	88	24	instability	instability	NOUN
ejge-4292	88	25	,	,	PUNCT
ejge-4292	88	26	which	which	PRON
ejge-4292	88	27	in	in	ADP
ejge-4292	88	28	turn	turn	NOUN
ejge-4292	88	29	generates	generate	VERB
ejge-4292	88	30	a	a	DET
ejge-4292	88	31	lower	low	ADJ
ejge-4292	88	32	public	public	ADJ
ejge-4292	88	33	investment	investment	NOUN
ejge-4292	88	34	ratio	ratio	NOUN
ejge-4292	88	35	,	,	PUNCT
ejge-4292	88	36	and	and	CCONJ
ejge-4292	88	37	is	be	AUX
ejge-4292	88	38	therefore	therefore	ADV
ejge-4292	88	39	detrimental	detrimental	ADJ
ejge-4292	88	40	to	to	ADP
ejge-4292	88	41	long	long	ADJ
ejge-4292	88	42	-	-	PUNCT
ejge-4292	88	43	term	term	NOUN
ejge-4292	88	44	economic	economic	ADJ
ejge-4292	88	45	growth	growth	NOUN
ejge-4292	88	46	.	.	PUNCT
ejge-4292	89	1	the	the	DET
ejge-4292	89	2	need	need	NOUN
ejge-4292	89	3	to	to	PART
ejge-4292	89	4	specifically	specifically	ADV
ejge-4292	89	5	focus	focus	VERB
ejge-4292	89	6	on	on	ADP
ejge-4292	89	7	the	the	DET
ejge-4292	89	8	domestic	domestic	ADJ
ejge-4292	89	9	economy	economy	NOUN
ejge-4292	89	10	,	,	PUNCT
ejge-4292	89	11	and	and	CCONJ
ejge-4292	89	12	vat	vat	NOUN
ejge-4292	89	13	in	in	ADP
ejge-4292	89	14	particular	particular	ADJ
ejge-4292	89	15	,	,	PUNCT
ejge-4292	89	16	may	may	AUX
ejge-4292	89	17	have	have	AUX
ejge-4292	89	18	led	lead	VERB
ejge-4292	89	19	owolabi	owolabi	NOUN
ejge-4292	89	20	and	and	CCONJ
ejge-4292	89	21	okwu	okwu	NOUN
ejge-4292	89	22	(	(	PUNCT
ejge-4292	89	23	2011	2011	NUM
ejge-4292	89	24	)	)	PUNCT
ejge-4292	89	25	,	,	PUNCT
ejge-4292	89	26	as	as	SCONJ
ejge-4292	89	27	reported	report	VERB
ejge-4292	89	28	by	by	ADP
ejge-4292	89	29	worlu	worlu	NOUN
ejge-4292	89	30	and	and	CCONJ
ejge-4292	89	31	nkoro	nkoro	PROPN
ejge-4292	89	32	(	(	PUNCT
ejge-4292	89	33	2012	2012	NUM
ejge-4292	89	34	)	)	PUNCT
ejge-4292	89	35	,	,	PUNCT
ejge-4292	89	36	into	into	ADP
ejge-4292	89	37	the	the	DET
ejge-4292	89	38	examination	examination	NOUN
ejge-4292	89	39	of	of	ADP
ejge-4292	89	40	the	the	DET
ejge-4292	89	41	contribution	contribution	NOUN
ejge-4292	89	42	of	of	ADP
ejge-4292	89	43	vat	vat	NOUN
ejge-4292	89	44	to	to	ADP
ejge-4292	89	45	the	the	DET
ejge-4292	89	46	development	development	NOUN
ejge-4292	89	47	of	of	ADP
ejge-4292	89	48	lagos	lagos	NOUN
ejge-4292	89	49	state	state	NOUN
ejge-4292	89	50	using	use	VERB
ejge-4292	89	51	simple	simple	ADJ
ejge-4292	89	52	regression	regression	NOUN
ejge-4292	89	53	models	model	NOUN
ejge-4292	89	54	as	as	ADP
ejge-4292	89	55	abstractions	abstraction	NOUN
ejge-4292	89	56	of	of	ADP
ejge-4292	89	57	the	the	DET
ejge-4292	89	58	respective	respective	ADJ
ejge-4292	89	59	sectors	sector	NOUN
ejge-4292	89	60	considered	consider	VERB
ejge-4292	89	61	in	in	ADP
ejge-4292	89	62	the	the	DET
ejge-4292	89	63	study	study	NOUN
ejge-4292	89	64	.	.	PUNCT
ejge-4292	90	1	the	the	DET
ejge-4292	90	2	study	study	NOUN
ejge-4292	90	3	,	,	PUNCT
ejge-4292	90	4	which	which	PRON
ejge-4292	90	5	considered	consider	VERB
ejge-4292	90	6	a	a	DET
ejge-4292	90	7	vector	vector	NOUN
ejge-4292	90	8	of	of	ADP
ejge-4292	90	9	development	development	NOUN
ejge-4292	90	10	indicators	indicator	NOUN
ejge-4292	90	11	as	as	ADP
ejge-4292	90	12	dependent	dependent	ADJ
ejge-4292	90	13	variables	variable	NOUN
ejge-4292	90	14	,	,	PUNCT
ejge-4292	90	15	regressing	regress	VERB
ejge-4292	90	16	each	each	PRON
ejge-4292	90	17	on	on	ADP
ejge-4292	90	18	vat	vat	NOUN
ejge-4292	90	19	revenue	revenue	NOUN
ejge-4292	90	20	,	,	PUNCT
ejge-4292	90	21	found	find	VERB
ejge-4292	90	22	that	that	SCONJ
ejge-4292	90	23	revenue	revenue	NOUN
ejge-4292	90	24	contributed	contribute	VERB
ejge-4292	90	25	positively	positively	ADV
ejge-4292	90	26	to	to	ADP
ejge-4292	90	27	the	the	DET
ejge-4292	90	28	development	development	NOUN
ejge-4292	90	29	of	of	ADP
ejge-4292	90	30	the	the	DET
ejge-4292	90	31	respective	respective	ADJ
ejge-4292	90	32	sectors	sector	NOUN
ejge-4292	90	33	considered	consider	VERB
ejge-4292	90	34	.	.	PUNCT
ejge-4292	91	1	it	it	PRON
ejge-4292	91	2	was	be	AUX
ejge-4292	91	3	however	however	ADV
ejge-4292	91	4	found	find	VERB
ejge-4292	91	5	to	to	PART
ejge-4292	91	6	be	be	AUX
ejge-4292	91	7	statistically	statistically	ADV
ejge-4292	91	8	significant	significant	ADJ
ejge-4292	91	9	in	in	ADP
ejge-4292	91	10	the	the	DET
ejge-4292	91	11	development	development	NOUN
ejge-4292	91	12	of	of	ADP
ejge-4292	91	13	the	the	DET
ejge-4292	91	14	agricultural	agricultural	ADJ
ejge-4292	91	15	sector	sector	NOUN
ejge-4292	91	16	only	only	ADV
ejge-4292	91	17	.	.	PUNCT
ejge-4292	92	1	unegbu	unegbu	NOUN
ejge-4292	92	2	and	and	CCONJ
ejge-4292	92	3	irefin	irefin	NOUN
ejge-4292	92	4	(	(	PUNCT
ejge-4292	92	5	2011	2011	NUM
ejge-4292	92	6	)	)	PUNCT
ejge-4292	92	7	,	,	PUNCT
ejge-4292	92	8	also	also	ADV
ejge-4292	92	9	focusing	focus	VERB
ejge-4292	92	10	on	on	ADP
ejge-4292	92	11	the	the	DET
ejge-4292	92	12	domestic	domestic	ADJ
ejge-4292	92	13	economy	economy	NOUN
ejge-4292	92	14	,	,	PUNCT
ejge-4292	92	15	carried	carry	VERB
ejge-4292	92	16	out	out	ADP
ejge-4292	92	17	research	research	NOUN
ejge-4292	92	18	on	on	ADP
ejge-4292	92	19	the	the	DET
ejge-4292	92	20	impact	impact	NOUN
ejge-4292	92	21	of	of	ADP
ejge-4292	92	22	vat	vat	NOUN
ejge-4292	92	23	on	on	ADP
ejge-4292	92	24	economic	economic	ADJ
ejge-4292	92	25	and	and	CCONJ
ejge-4292	92	26	human	human	ADJ
ejge-4292	92	27	development	development	NOUN
ejge-4292	92	28	of	of	ADP
ejge-4292	92	29	emerging	emerge	VERB
ejge-4292	92	30	nations	nation	NOUN
ejge-4292	92	31	from	from	ADP
ejge-4292	92	32	2001	2001	NUM
ejge-4292	92	33	to	to	ADP
ejge-4292	92	34	2009	2009	NUM
ejge-4292	92	35	,	,	PUNCT
ejge-4292	92	36	using	use	VERB
ejge-4292	92	37	regression	regression	NOUN
ejge-4292	92	38	discriminant	discriminant	ADJ
ejge-4292	92	39	analysis	analysis	NOUN
ejge-4292	92	40	and	and	CCONJ
ejge-4292	92	41	anova	anova	PROPN
ejge-4292	92	42	.	.	PUNCT
ejge-4292	93	1	the	the	DET
ejge-4292	93	2	outcome	outcome	NOUN
ejge-4292	93	3	of	of	ADP
ejge-4292	93	4	the	the	DET
ejge-4292	93	5	investigation	investigation	NOUN
ejge-4292	93	6	revealed	reveal	VERB
ejge-4292	93	7	that	that	SCONJ
ejge-4292	93	8	vat	vat	NOUN
ejge-4292	93	9	has	have	VERB
ejge-4292	93	10	a	a	DET
ejge-4292	93	11	significant	significant	ADJ
ejge-4292	93	12	impact	impact	NOUN
ejge-4292	93	13	on	on	ADP
ejge-4292	93	14	the	the	DET
ejge-4292	93	15	expenditure	expenditure	NOUN
ejge-4292	93	16	pattern	pattern	NOUN
ejge-4292	93	17	of	of	ADP
ejge-4292	93	18	adamawa	adamawa	PROPN
ejge-4292	93	19	state	state	NOUN
ejge-4292	93	20	within	within	ADP
ejge-4292	93	21	the	the	DET
ejge-4292	93	22	study	study	NOUN
ejge-4292	93	23	period	period	NOUN
ejge-4292	93	24	.	.	PUNCT
ejge-4292	94	1	european	european	ADJ
ejge-4292	94	2	journal	journal	PROPN
ejge-4292	94	3	of	of	ADP
ejge-4292	94	4	government	government	NOUN
ejge-4292	94	5	and	and	CCONJ
ejge-4292	94	6	economics	economic	NOUN
ejge-4292	94	7	2(2	2(2	NUM
ejge-4292	94	8	)	)	PUNCT
ejge-4292	94	9	142	142	NUM
ejge-4292	94	10	from	from	ADP
ejge-4292	94	11	the	the	DET
ejge-4292	94	12	foregoing	forego	VERB
ejge-4292	94	13	analysis	analysis	NOUN
ejge-4292	94	14	,	,	PUNCT
ejge-4292	94	15	ajakaiye	ajakaiye	NOUN
ejge-4292	94	16	(	(	PUNCT
ejge-4292	94	17	1999	1999	NUM
ejge-4292	94	18	)	)	PUNCT
ejge-4292	94	19	remains	remain	VERB
ejge-4292	94	20	the	the	DET
ejge-4292	94	21	closest	close	ADJ
ejge-4292	94	22	attempt	attempt	NOUN
ejge-4292	94	23	at	at	ADP
ejge-4292	94	24	extensive	extensive	ADJ
ejge-4292	94	25	examination	examination	NOUN
ejge-4292	94	26	of	of	ADP
ejge-4292	94	27	the	the	DET
ejge-4292	94	28	macroeconomic	macroeconomic	ADJ
ejge-4292	94	29	impact	impact	NOUN
ejge-4292	94	30	of	of	ADP
ejge-4292	94	31	vat	vat	NOUN
ejge-4292	94	32	in	in	ADP
ejge-4292	94	33	nigeria	nigeria	PROPN
ejge-4292	94	34	.	.	PUNCT
ejge-4292	95	1	the	the	DET
ejge-4292	95	2	study	study	NOUN
ejge-4292	95	3	however	however	ADV
ejge-4292	95	4	is	be	AUX
ejge-4292	95	5	limited	limit	VERB
ejge-4292	95	6	by	by	ADP
ejge-4292	95	7	the	the	DET
ejge-4292	95	8	issue	issue	NOUN
ejge-4292	95	9	of	of	ADP
ejge-4292	95	10	the	the	DET
ejge-4292	95	11	insufficient	insufficient	ADJ
ejge-4292	95	12	time	time	NOUN
ejge-4292	95	13	lag	lag	VERB
ejge-4292	95	14	necessary	necessary	ADJ
ejge-4292	95	15	for	for	ADP
ejge-4292	95	16	proper	proper	ADJ
ejge-4292	95	17	alignment	alignment	NOUN
ejge-4292	95	18	of	of	ADP
ejge-4292	95	19	the	the	DET
ejge-4292	95	20	policy	policy	NOUN
ejge-4292	95	21	with	with	ADP
ejge-4292	95	22	other	other	ADJ
ejge-4292	95	23	macroeconomic	macroeconomic	ADJ
ejge-4292	95	24	aggregates	aggregate	NOUN
ejge-4292	95	25	that	that	PRON
ejge-4292	95	26	is	be	AUX
ejge-4292	95	27	needed	need	VERB
ejge-4292	95	28	for	for	ADP
ejge-4292	95	29	better	well	ADJ
ejge-4292	95	30	evaluation	evaluation	NOUN
ejge-4292	95	31	of	of	ADP
ejge-4292	95	32	vat	vat	NOUN
ejge-4292	95	33	policy	policy	NOUN
ejge-4292	95	34	in	in	ADP
ejge-4292	95	35	nigeria	nigeria	PROPN
ejge-4292	95	36	.	.	PUNCT
ejge-4292	96	1	this	this	DET
ejge-4292	96	2	paper	paper	NOUN
ejge-4292	96	3	tries	try	VERB
ejge-4292	96	4	to	to	PART
ejge-4292	96	5	overcome	overcome	VERB
ejge-4292	96	6	this	this	DET
ejge-4292	96	7	limitation	limitation	NOUN
ejge-4292	96	8	and	and	CCONJ
ejge-4292	96	9	some	some	DET
ejge-4292	96	10	others	other	NOUN
ejge-4292	96	11	,	,	PUNCT
ejge-4292	96	12	such	such	ADJ
ejge-4292	96	13	as	as	ADP
ejge-4292	96	14	regime	regime	NOUN
ejge-4292	96	15	change	change	NOUN
ejge-4292	96	16	,	,	PUNCT
ejge-4292	96	17	and	and	CCONJ
ejge-4292	96	18	it	it	PRON
ejge-4292	96	19	focuses	focus	VERB
ejge-4292	96	20	on	on	ADP
ejge-4292	96	21	the	the	DET
ejge-4292	96	22	impact	impact	NOUN
ejge-4292	96	23	of	of	ADP
ejge-4292	96	24	vat	vat	NOUN
ejge-4292	96	25	on	on	ADP
ejge-4292	96	26	the	the	DET
ejge-4292	96	27	price	price	NOUN
ejge-4292	96	28	level	level	NOUN
ejge-4292	96	29	.	.	PUNCT
ejge-4292	97	1	methodology	methodology	NOUN
ejge-4292	97	2	variables	variable	NOUN
ejge-4292	97	3	and	and	CCONJ
ejge-4292	97	4	data	data	VERB
ejge-4292	97	5	the	the	DET
ejge-4292	97	6	dependent	dependent	ADJ
ejge-4292	97	7	variable	variable	NOUN
ejge-4292	97	8	is	be	AUX
ejge-4292	97	9	inflation	inflation	NOUN
ejge-4292	97	10	(	(	PUNCT
ejge-4292	97	11	inf	inf	NOUN
ejge-4292	97	12	)	)	PUNCT
ejge-4292	97	13	,	,	PUNCT
ejge-4292	97	14	as	as	SCONJ
ejge-4292	97	15	measured	measure	VERB
ejge-4292	97	16	by	by	ADP
ejge-4292	97	17	the	the	DET
ejge-4292	97	18	annual	annual	ADJ
ejge-4292	97	19	rate	rate	NOUN
ejge-4292	97	20	of	of	ADP
ejge-4292	97	21	growth	growth	NOUN
ejge-4292	97	22	of	of	ADP
ejge-4292	97	23	the	the	DET
ejge-4292	97	24	consumer	consumer	NOUN
ejge-4292	97	25	price	price	NOUN
ejge-4292	97	26	index	index	NOUN
ejge-4292	97	27	(	(	PUNCT
ejge-4292	97	28	cpi	cpi	PROPN
ejge-4292	97	29	)	)	PUNCT
ejge-4292	97	30	,	,	PUNCT
ejge-4292	97	31	which	which	PRON
ejge-4292	97	32	is	be	AUX
ejge-4292	97	33	the	the	DET
ejge-4292	97	34	most	most	ADV
ejge-4292	97	35	commonly	commonly	ADV
ejge-4292	97	36	used	use	VERB
ejge-4292	97	37	index	index	NOUN
ejge-4292	97	38	in	in	ADP
ejge-4292	97	39	nigeria	nigeria	PROPN
ejge-4292	97	40	.	.	PUNCT
ejge-4292	98	1	the	the	DET
ejge-4292	98	2	national	national	PROPN
ejge-4292	98	3	bureau	bureau	PROPN
ejge-4292	98	4	of	of	ADP
ejge-4292	98	5	statistics	statistic	NOUN
ejge-4292	98	6	(	(	PUNCT
ejge-4292	98	7	nbs	nbs	NOUN
ejge-4292	98	8	)	)	PUNCT
ejge-4292	98	9	computes	compute	VERB
ejge-4292	98	10	the	the	DET
ejge-4292	98	11	cpi	cpi	NOUN
ejge-4292	98	12	for	for	ADP
ejge-4292	98	13	nigeria	nigeria	PROPN
ejge-4292	98	14	.	.	PUNCT
ejge-4292	99	1	the	the	DET
ejge-4292	99	2	independent	independent	ADJ
ejge-4292	99	3	variables	variable	NOUN
ejge-4292	99	4	are	be	AUX
ejge-4292	99	5	inflation	inflation	NOUN
ejge-4292	99	6	fundamentals	fundamental	NOUN
ejge-4292	99	7	,	,	PUNCT
ejge-4292	99	8	such	such	ADJ
ejge-4292	99	9	as	as	ADP
ejge-4292	99	10	the	the	DET
ejge-4292	99	11	fiscal	fiscal	ADJ
ejge-4292	99	12	deficits	deficit	NOUN
ejge-4292	99	13	as	as	ADP
ejge-4292	99	14	a	a	DET
ejge-4292	99	15	percentage	percentage	NOUN
ejge-4292	99	16	of	of	ADP
ejge-4292	99	17	gdp	gdp	NOUN
ejge-4292	99	18	(	(	PUNCT
ejge-4292	99	19	fd	fd	PROPN
ejge-4292	99	20	)	)	PUNCT
ejge-4292	99	21	,	,	PUNCT
ejge-4292	99	22	the	the	DET
ejge-4292	99	23	growth	growth	NOUN
ejge-4292	99	24	rate	rate	NOUN
ejge-4292	99	25	of	of	ADP
ejge-4292	99	26	the	the	DET
ejge-4292	99	27	money	money	NOUN
ejge-4292	99	28	supply	supply	NOUN
ejge-4292	99	29	(	(	PUNCT
ejge-4292	99	30	grm2	grm2	PROPN
ejge-4292	99	31	)	)	PUNCT
ejge-4292	99	32	,	,	PUNCT
ejge-4292	99	33	the	the	DET
ejge-4292	99	34	real	real	ADJ
ejge-4292	99	35	interest	interest	NOUN
ejge-4292	99	36	rate	rate	NOUN
ejge-4292	99	37	(	(	PUNCT
ejge-4292	99	38	rint	rint	NOUN
ejge-4292	99	39	)	)	PUNCT
ejge-4292	99	40	,	,	PUNCT
ejge-4292	99	41	the	the	DET
ejge-4292	99	42	value	value	NOUN
ejge-4292	99	43	added	add	VERB
ejge-4292	99	44	tax	tax	NOUN
ejge-4292	99	45	(	(	PUNCT
ejge-4292	99	46	vat	vat	NOUN
ejge-4292	99	47	)	)	PUNCT
ejge-4292	99	48	,	,	PUNCT
ejge-4292	99	49	and	and	CCONJ
ejge-4292	99	50	the	the	DET
ejge-4292	99	51	real	real	ADJ
ejge-4292	99	52	exchange	exchange	NOUN
ejge-4292	99	53	rate	rate	NOUN
ejge-4292	99	54	(	(	PUNCT
ejge-4292	99	55	rexg	rexg	PROPN
ejge-4292	99	56	)	)	PUNCT
ejge-4292	99	57	.	.	PUNCT
ejge-4292	100	1	the	the	DET
ejge-4292	100	2	data	datum	NOUN
ejge-4292	100	3	employed	employ	VERB
ejge-4292	100	4	in	in	ADP
ejge-4292	100	5	the	the	DET
ejge-4292	100	6	analysis	analysis	NOUN
ejge-4292	100	7	span	span	NOUN
ejge-4292	100	8	over	over	ADP
ejge-4292	100	9	the	the	DET
ejge-4292	100	10	period	period	NOUN
ejge-4292	100	11	1994	1994	NUM
ejge-4292	100	12	to	to	ADP
ejge-4292	100	13	2010	2010	NUM
ejge-4292	100	14	.	.	PUNCT
ejge-4292	101	1	the	the	DET
ejge-4292	101	2	inflation	inflation	NOUN
ejge-4292	101	3	rate	rate	NOUN
ejge-4292	101	4	(	(	PUNCT
ejge-4292	101	5	inf	inf	NOUN
ejge-4292	101	6	)	)	PUNCT
ejge-4292	101	7	and	and	CCONJ
ejge-4292	101	8	fiscal	fiscal	ADJ
ejge-4292	101	9	deficit	deficit	NOUN
ejge-4292	101	10	as	as	ADP
ejge-4292	101	11	a	a	DET
ejge-4292	101	12	ratio	ratio	NOUN
ejge-4292	101	13	of	of	ADP
ejge-4292	101	14	gdp	gdp	NOUN
ejge-4292	101	15	(	(	PUNCT
ejge-4292	101	16	fd	fd	PROPN
ejge-4292	101	17	)	)	PUNCT
ejge-4292	101	18	,	,	PUNCT
ejge-4292	101	19	and	and	CCONJ
ejge-4292	101	20	vat	vat	NOUN
ejge-4292	101	21	as	as	ADV
ejge-4292	101	22	well	well	ADV
ejge-4292	101	23	as	as	ADP
ejge-4292	101	24	broad	broad	ADJ
ejge-4292	101	25	money	money	NOUN
ejge-4292	101	26	supply	supply	NOUN
ejge-4292	101	27	are	be	AUX
ejge-4292	101	28	sourced	source	VERB
ejge-4292	101	29	from	from	ADP
ejge-4292	101	30	the	the	DET
ejge-4292	101	31	cbn	cbn	PROPN
ejge-4292	101	32	’s	’s	PART
ejge-4292	101	33	annual	annual	ADJ
ejge-4292	101	34	statistical	statistical	ADJ
ejge-4292	101	35	bulletin	bulletin	NOUN
ejge-4292	101	36	.	.	PUNCT
ejge-4292	102	1	the	the	DET
ejge-4292	102	2	cbn	cbn	PROPN
ejge-4292	102	3	publishes	publish	VERB
ejge-4292	102	4	processed	process	VERB
ejge-4292	102	5	data	datum	NOUN
ejge-4292	102	6	on	on	ADP
ejge-4292	102	7	these	these	DET
ejge-4292	102	8	aggregates	aggregate	NOUN
ejge-4292	102	9	annually	annually	ADV
ejge-4292	102	10	.	.	PUNCT
ejge-4292	103	1	the	the	DET
ejge-4292	103	2	real	real	ADJ
ejge-4292	103	3	interest	interest	NOUN
ejge-4292	103	4	rate	rate	NOUN
ejge-4292	103	5	(	(	PUNCT
ejge-4292	103	6	rint	rint	NOUN
ejge-4292	103	7	)	)	PUNCT
ejge-4292	103	8	and	and	CCONJ
ejge-4292	103	9	real	real	ADJ
ejge-4292	103	10	exchange	exchange	NOUN
ejge-4292	103	11	rate	rate	NOUN
ejge-4292	103	12	(	(	PUNCT
ejge-4292	103	13	rexg	rexg	PROPN
ejge-4292	103	14	)	)	PUNCT
ejge-4292	103	15	are	be	AUX
ejge-4292	103	16	sourced	source	VERB
ejge-4292	103	17	from	from	ADP
ejge-4292	103	18	the	the	DET
ejge-4292	103	19	african	african	PROPN
ejge-4292	103	20	institute	institute	PROPN
ejge-4292	103	21	of	of	ADP
ejge-4292	103	22	applied	apply	VERB
ejge-4292	103	23	economics	economic	NOUN
ejge-4292	103	24	(	(	PUNCT
ejge-4292	103	25	aiae	aiae	NOUN
ejge-4292	103	26	)	)	PUNCT
ejge-4292	103	27	.	.	PUNCT
ejge-4292	104	1	processed	process	VERB
ejge-4292	104	2	data	datum	NOUN
ejge-4292	104	3	on	on	ADP
ejge-4292	104	4	these	these	DET
ejge-4292	104	5	aggregates	aggregate	NOUN
ejge-4292	104	6	are	be	AUX
ejge-4292	104	7	available	available	ADJ
ejge-4292	104	8	in	in	ADP
ejge-4292	104	9	the	the	DET
ejge-4292	104	10	data	data	PROPN
ejge-4292	104	11	bank	bank	PROPN
ejge-4292	104	12	of	of	ADP
ejge-4292	104	13	aiae	aiae	PROPN
ejge-4292	104	14	(	(	PUNCT
ejge-4292	104	15	2010	2010	NUM
ejge-4292	104	16	)	)	PUNCT
ejge-4292	104	17	.	.	PUNCT
ejge-4292	105	1	broad	broad	ADJ
ejge-4292	105	2	money	money	NOUN
ejge-4292	105	3	(	(	PUNCT
ejge-4292	105	4	m2	m2	PROPN
ejge-4292	105	5	)	)	PUNCT
ejge-4292	105	6	is	be	AUX
ejge-4292	105	7	adopted	adopt	VERB
ejge-4292	105	8	as	as	ADP
ejge-4292	105	9	the	the	DET
ejge-4292	105	10	concept	concept	NOUN
ejge-4292	105	11	of	of	ADP
ejge-4292	105	12	money	money	NOUN
ejge-4292	105	13	supply	supply	NOUN
ejge-4292	105	14	.	.	PUNCT
ejge-4292	106	1	its	its	PRON
ejge-4292	106	2	growth	growth	NOUN
ejge-4292	106	3	rate	rate	NOUN
ejge-4292	106	4	is	be	AUX
ejge-4292	106	5	calculated	calculate	VERB
ejge-4292	106	6	as	as	ADP
ejge-4292	106	7	a	a	DET
ejge-4292	106	8	ratio	ratio	NOUN
ejge-4292	106	9	of	of	ADP
ejge-4292	106	10	the	the	DET
ejge-4292	106	11	amount	amount	NOUN
ejge-4292	106	12	by	by	ADP
ejge-4292	106	13	which	which	PRON
ejge-4292	106	14	the	the	DET
ejge-4292	106	15	current	current	ADJ
ejge-4292	106	16	period	period	NOUN
ejge-4292	106	17	level	level	NOUN
ejge-4292	106	18	of	of	ADP
ejge-4292	106	19	money	money	NOUN
ejge-4292	106	20	supply	supply	NOUN
ejge-4292	106	21	differs	differ	VERB
ejge-4292	106	22	from	from	ADP
ejge-4292	106	23	that	that	PRON
ejge-4292	106	24	for	for	ADP
ejge-4292	106	25	the	the	DET
ejge-4292	106	26	preceding	precede	VERB
ejge-4292	106	27	period	period	NOUN
ejge-4292	106	28	level	level	NOUN
ejge-4292	106	29	.	.	PUNCT
ejge-4292	107	1	model	model	NOUN
ejge-4292	107	2	specification	specification	NOUN
ejge-4292	107	3	in	in	ADP
ejge-4292	107	4	modeling	model	VERB
ejge-4292	107	5	the	the	DET
ejge-4292	107	6	impact	impact	NOUN
ejge-4292	107	7	of	of	ADP
ejge-4292	107	8	vat	vat	NOUN
ejge-4292	107	9	on	on	ADP
ejge-4292	107	10	the	the	DET
ejge-4292	107	11	price	price	NOUN
ejge-4292	107	12	level	level	NOUN
ejge-4292	107	13	,	,	PUNCT
ejge-4292	107	14	we	we	PRON
ejge-4292	107	15	follow	follow	VERB
ejge-4292	107	16	fatukasi	fatukasi	NOUN
ejge-4292	107	17	(	(	PUNCT
ejge-4292	107	18	2005	2005	NUM
ejge-4292	107	19	)	)	PUNCT
ejge-4292	107	20	in	in	ADP
ejge-4292	107	21	combining	combine	VERB
ejge-4292	107	22	the	the	DET
ejge-4292	107	23	structuralist	structuralist	ADJ
ejge-4292	107	24	,	,	PUNCT
ejge-4292	107	25	monetarist	monetarist	ADJ
ejge-4292	107	26	and	and	CCONJ
ejge-4292	107	27	fiscalist	fiscalist	NOUN
ejge-4292	107	28	approaches	approach	NOUN
ejge-4292	107	29	to	to	ADP
ejge-4292	107	30	inflation	inflation	NOUN
ejge-4292	107	31	modelling	modelling	NOUN
ejge-4292	107	32	.	.	PUNCT
ejge-4292	108	1	the	the	DET
ejge-4292	108	2	econometric	econometric	ADJ
ejge-4292	108	3	equation	equation	NOUN
ejge-4292	108	4	is	be	AUX
ejge-4292	108	5	specified	specify	VERB
ejge-4292	108	6	in	in	ADP
ejge-4292	108	7	dynamic	dynamic	ADJ
ejge-4292	108	8	logarithmic	logarithmic	ADJ
ejge-4292	108	9	form	form	NOUN
ejge-4292	108	10	as	as	ADP
ejge-4292	108	11	loginft	loginft	NOUN
ejge-4292	108	12	=	=	PROPN
ejge-4292	109	1	β0	β0	PROPN
ejge-4292	110	1	+	+	CCONJ
ejge-4292	110	2	β1logfdt	β1logfdt	PROPN
ejge-4292	110	3	=	=	SYM
ejge-4292	110	4	β2loggrm2	β2loggrm2	PROPN
ejge-4292	110	5	t	t	PROPN
ejge-4292	110	6	+	+	CCONJ
ejge-4292	110	7	β3logrintt	β3logrintt	ADP
ejge-4292	110	8	+	+	CCONJ
ejge-4292	110	9	β4logvatt	β4logvatt	PROPN
ejge-4292	110	10	+	+	CCONJ
ejge-4292	110	11	β5logrexgt	β5logrexgt	ADJ
ejge-4292	111	1	+	+	X
ejge-4292	111	2	vt	vt	NOUN
ejge-4292	111	3	where	where	SCONJ
ejge-4292	111	4	log	log	NOUN
ejge-4292	111	5	stands	stand	VERB
ejge-4292	111	6	for	for	ADP
ejge-4292	111	7	the	the	DET
ejge-4292	111	8	natural	natural	ADJ
ejge-4292	111	9	logarithm	logarithm	NOUN
ejge-4292	111	10	,	,	PUNCT
ejge-4292	111	11	v	v	NOUN
ejge-4292	111	12	for	for	ADP
ejge-4292	111	13	the	the	DET
ejge-4292	111	14	error	error	NOUN
ejge-4292	111	15	term	term	NOUN
ejge-4292	111	16	,	,	PUNCT
ejge-4292	111	17	t	t	PROPN
ejge-4292	111	18	for	for	ADP
ejge-4292	111	19	the	the	DET
ejge-4292	111	20	time	time	NOUN
ejge-4292	111	21	parameter	parameter	NOUN
ejge-4292	111	22	,	,	PUNCT
ejge-4292	111	23	and	and	CCONJ
ejge-4292	111	24	β1	β1	PROPN
ejge-4292	111	25	,	,	PUNCT
ejge-4292	111	26	β2	β2	NOUN
ejge-4292	111	27	,	,	PUNCT
ejge-4292	111	28	β3	β3	PROPN
ejge-4292	111	29	,	,	PUNCT
ejge-4292	111	30	β4	β4	PROPN
ejge-4292	111	31	,	,	PUNCT
ejge-4292	111	32	β5	β5	NOUN
ejge-4292	111	33	are	be	AUX
ejge-4292	111	34	the	the	DET
ejge-4292	111	35	elasticities	elasticity	NOUN
ejge-4292	111	36	of	of	ADP
ejge-4292	111	37	rates	rate	NOUN
ejge-4292	111	38	of	of	ADP
ejge-4292	111	39	fiscal	fiscal	ADJ
ejge-4292	111	40	deficits	deficit	NOUN
ejge-4292	111	41	as	as	ADP
ejge-4292	111	42	a	a	DET
ejge-4292	111	43	ratio	ratio	NOUN
ejge-4292	111	44	of	of	ADP
ejge-4292	111	45	gdp	gdp	NOUN
ejge-4292	111	46	,	,	PUNCT
ejge-4292	111	47	growth	growth	NOUN
ejge-4292	111	48	rates	rate	NOUN
ejge-4292	111	49	of	of	ADP
ejge-4292	111	50	money	money	NOUN
ejge-4292	111	51	supply	supply	NOUN
ejge-4292	111	52	,	,	PUNCT
ejge-4292	111	53	real	real	ADJ
ejge-4292	111	54	interest	interest	NOUN
ejge-4292	111	55	rate	rate	NOUN
ejge-4292	111	56	,	,	PUNCT
ejge-4292	111	57	and	and	CCONJ
ejge-4292	111	58	real	real	ADJ
ejge-4292	111	59	exchange	exchange	NOUN
ejge-4292	111	60	rates	rate	NOUN
ejge-4292	111	61	,	,	PUNCT
ejge-4292	111	62	respectively	respectively	ADV
ejge-4292	111	63	.	.	PUNCT
ejge-4292	112	1	a	a	DET
ejge-4292	112	2	priori	priori	ADJ
ejge-4292	112	3	expectation	expectation	NOUN
ejge-4292	112	4	is	be	AUX
ejge-4292	112	5	that	that	SCONJ
ejge-4292	112	6	β1	β1	PROPN
ejge-4292	112	7	,	,	PUNCT
ejge-4292	112	8	β2	β2	PROPN
ejge-4292	112	9	,	,	PUNCT
ejge-4292	112	10	β4	β4	PROPN
ejge-4292	112	11	,	,	PUNCT
ejge-4292	112	12	β5	β5	NOUN
ejge-4292	112	13	>	>	NOUN
ejge-4292	112	14	0	0	NUM
ejge-4292	112	15	,	,	PUNCT
ejge-4292	112	16	while	while	SCONJ
ejge-4292	112	17	β3<0	β3<0	PROPN
ejge-4292	112	18	.	.	PUNCT
ejge-4292	113	1	empirical	empirical	ADJ
ejge-4292	113	2	analysis	analysis	NOUN
ejge-4292	113	3	estimation	estimation	NOUN
ejge-4292	113	4	results	result	NOUN
ejge-4292	113	5	because	because	SCONJ
ejge-4292	113	6	macroeconomic	macroeconomic	ADJ
ejge-4292	113	7	variables	variable	NOUN
ejge-4292	113	8	are	be	AUX
ejge-4292	113	9	known	know	VERB
ejge-4292	113	10	to	to	PART
ejge-4292	113	11	exhibit	exhibit	VERB
ejge-4292	113	12	random	random	ADJ
ejge-4292	113	13	-	-	PUNCT
ejge-4292	113	14	walk	walk	NOUN
ejge-4292	113	15	behaviour	behaviour	NOUN
ejge-4292	113	16	,	,	PUNCT
ejge-4292	113	17	we	we	PRON
ejge-4292	113	18	had	have	VERB
ejge-4292	113	19	to	to	PART
ejge-4292	113	20	examine	examine	VERB
ejge-4292	113	21	the	the	DET
ejge-4292	113	22	stationarity	stationarity	NOUN
ejge-4292	113	23	properties	property	NOUN
ejge-4292	113	24	of	of	ADP
ejge-4292	113	25	the	the	DET
ejge-4292	113	26	variables	variable	NOUN
ejge-4292	113	27	in	in	ADP
ejge-4292	113	28	the	the	DET
ejge-4292	113	29	model	model	NOUN
ejge-4292	113	30	by	by	ADP
ejge-4292	113	31	means	mean	NOUN
ejge-4292	113	32	of	of	ADP
ejge-4292	113	33	an	an	DET
ejge-4292	113	34	augmented	augment	VERB
ejge-4292	113	35	dickey	dickey	NOUN
ejge-4292	113	36	-	-	PUNCT
ejge-4292	113	37	fuller	full	ADJ
ejge-4292	113	38	(	(	PUNCT
ejge-4292	113	39	adf	adf	NOUN
ejge-4292	113	40	)	)	PUNCT
ejge-4292	113	41	stationarity	stationarity	NOUN
ejge-4292	113	42	test	test	NOUN
ejge-4292	113	43	.	.	PUNCT
ejge-4292	114	1	the	the	DET
ejge-4292	114	2	results	result	NOUN
ejge-4292	114	3	are	be	AUX
ejge-4292	114	4	presented	present	VERB
ejge-4292	114	5	in	in	ADP
ejge-4292	114	6	table	table	NOUN
ejge-4292	114	7	1	1	NUM
ejge-4292	114	8	.	.	PUNCT
ejge-4292	114	9	ikpe	ikpe	NOUN
ejge-4292	114	10	and	and	CCONJ
ejge-4292	114	11	nteegah	nteegah	VERB
ejge-4292	114	12	●	●	NUM
ejge-4292	114	13	value	value	NOUN
ejge-4292	114	14	added	add	VERB
ejge-4292	114	15	tax	tax	NOUN
ejge-4292	114	16	and	and	CCONJ
ejge-4292	114	17	price	price	NOUN
ejge-4292	114	18	stability	stability	NOUN
ejge-4292	114	19	in	in	ADP
ejge-4292	114	20	nigeria	nigeria	PROPN
ejge-4292	114	21	143	143	PRON
ejge-4292	114	22	table	table	NOUN
ejge-4292	114	23	1	1	NUM
ejge-4292	114	24	:	:	PUNCT
ejge-4292	114	25	results	result	NOUN
ejge-4292	114	26	of	of	ADP
ejge-4292	114	27	augmented	augment	VERB
ejge-4292	114	28	dickey	dickey	NOUN
ejge-4292	114	29	-	-	PUNCT
ejge-4292	114	30	fuller	full	ADJ
ejge-4292	114	31	(	(	PUNCT
ejge-4292	114	32	adf	adf	NOUN
ejge-4292	114	33	)	)	PUNCT
ejge-4292	114	34	stationarity	stationarity	NOUN
ejge-4292	114	35	test	test	NOUN
ejge-4292	114	36	variables	variables	PROPN
ejge-4292	114	37	adf	adf	PROPN
ejge-4292	114	38	test	test	PROPN
ejge-4292	114	39	statistics	statistic	NOUN
ejge-4292	114	40	critical	critical	ADJ
ejge-4292	114	41	values	value	NOUN
ejge-4292	114	42	%	%	NOUN
ejge-4292	114	43	order	order	NOUN
ejge-4292	114	44	of	of	ADP
ejge-4292	114	45	integration	integration	NOUN
ejge-4292	114	46	inf	inf	NOUN
ejge-4292	114	47	5.121	5.121	NUM
ejge-4292	114	48	1	1	NUM
ejge-4292	114	49	i	i	NOUN
ejge-4292	114	50	(	(	PUNCT
ejge-4292	114	51	1	1	X
ejge-4292	114	52	)	)	PUNCT
ejge-4292	114	53	fd	fd	VERB
ejge-4292	114	54	5.198	5.198	NUM
ejge-4292	114	55	1	1	NUM
ejge-4292	114	56	i	i	NOUN
ejge-4292	114	57	(	(	PUNCT
ejge-4292	114	58	1	1	X
ejge-4292	114	59	)	)	PUNCT
ejge-4292	114	60	grm2	grm2	NOUN
ejge-4292	115	1	6.087	6.087	NUM
ejge-4292	115	2	1	1	NUM
ejge-4292	115	3	i	i	NOUN
ejge-4292	115	4	(	(	PUNCT
ejge-4292	115	5	1	1	X
ejge-4292	115	6	)	)	PUNCT
ejge-4292	115	7	rint	rint	NOUN
ejge-4292	115	8	3.710	3.710	NUM
ejge-4292	115	9	1	1	NUM
ejge-4292	115	10	i	i	NOUN
ejge-4292	115	11	(	(	PUNCT
ejge-4292	115	12	1	1	X
ejge-4292	115	13	)	)	PUNCT
ejge-4292	115	14	vat	vat	NOUN
ejge-4292	115	15	3.833	3.833	NUM
ejge-4292	115	16	1	1	NUM
ejge-4292	115	17	i	i	NOUN
ejge-4292	115	18	(	(	PUNCT
ejge-4292	115	19	1	1	X
ejge-4292	115	20	)	)	PUNCT
ejge-4292	115	21	rexg	rexg	VERB
ejge-4292	115	22	4.012	4.012	NUM
ejge-4292	115	23	1	1	NUM
ejge-4292	115	24	i	i	NOUN
ejge-4292	115	25	(	(	PUNCT
ejge-4292	115	26	1	1	X
ejge-4292	115	27	)	)	PUNCT
ejge-4292	115	28	results	result	NOUN
ejge-4292	115	29	of	of	ADP
ejge-4292	115	30	the	the	DET
ejge-4292	115	31	adf	adf	PROPN
ejge-4292	115	32	test	test	NOUN
ejge-4292	115	33	show	show	VERB
ejge-4292	115	34	that	that	SCONJ
ejge-4292	115	35	all	all	DET
ejge-4292	115	36	the	the	DET
ejge-4292	115	37	variables	variable	NOUN
ejge-4292	115	38	are	be	AUX
ejge-4292	115	39	stationary	stationary	ADJ
ejge-4292	115	40	after	after	ADP
ejge-4292	115	41	first	first	ADJ
ejge-4292	115	42	differentiating	differentiating	NOUN
ejge-4292	115	43	.	.	PUNCT
ejge-4292	116	1	this	this	PRON
ejge-4292	116	2	implies	imply	VERB
ejge-4292	116	3	that	that	SCONJ
ejge-4292	116	4	the	the	DET
ejge-4292	116	5	variables	variable	NOUN
ejge-4292	116	6	are	be	AUX
ejge-4292	116	7	integrated	integrate	VERB
ejge-4292	116	8	as	as	ADP
ejge-4292	116	9	order	order	NOUN
ejge-4292	116	10	1	1	NUM
ejge-4292	116	11	(	(	PUNCT
ejge-4292	116	12	i.e.	i.e.	X
ejge-4292	116	13	i(1	i(1	NOUN
ejge-4292	116	14	)	)	PUNCT
ejge-4292	116	15	)	)	PUNCT
ejge-4292	116	16	,	,	PUNCT
ejge-4292	116	17	and	and	CCONJ
ejge-4292	116	18	should	should	AUX
ejge-4292	116	19	enter	enter	VERB
ejge-4292	116	20	the	the	DET
ejge-4292	116	21	model	model	NOUN
ejge-4292	116	22	in	in	ADP
ejge-4292	116	23	their	their	PRON
ejge-4292	116	24	growth	growth	NOUN
ejge-4292	116	25	forms	form	NOUN
ejge-4292	116	26	(	(	PUNCT
ejge-4292	116	27	i.e	i.e	X
ejge-4292	116	28	in	in	ADP
ejge-4292	116	29	their	their	PRON
ejge-4292	116	30	differentiated	differentiated	ADJ
ejge-4292	116	31	forms	form	NOUN
ejge-4292	116	32	)	)	PUNCT
ejge-4292	116	33	.	.	PUNCT
ejge-4292	117	1	this	this	PRON
ejge-4292	117	2	is	be	AUX
ejge-4292	117	3	required	require	VERB
ejge-4292	117	4	by	by	ADP
ejge-4292	117	5	the	the	DET
ejge-4292	117	6	fact	fact	NOUN
ejge-4292	117	7	that	that	SCONJ
ejge-4292	117	8	regressions	regression	NOUN
ejge-4292	117	9	using	use	VERB
ejge-4292	117	10	non	non	ADJ
ejge-4292	117	11	-	-	ADJ
ejge-4292	117	12	stationary	stationary	ADJ
ejge-4292	117	13	variables	variable	NOUN
ejge-4292	117	14	lead	lead	VERB
ejge-4292	117	15	to	to	ADP
ejge-4292	117	16	results	result	NOUN
ejge-4292	117	17	that	that	PRON
ejge-4292	117	18	can	can	AUX
ejge-4292	117	19	not	not	PART
ejge-4292	117	20	be	be	AUX
ejge-4292	117	21	relied	rely	VERB
ejge-4292	117	22	upon	upon	SCONJ
ejge-4292	117	23	for	for	ADP
ejge-4292	117	24	predictions	prediction	NOUN
ejge-4292	117	25	,	,	PUNCT
ejge-4292	117	26	so	so	SCONJ
ejge-4292	117	27	they	they	PRON
ejge-4292	117	28	must	must	AUX
ejge-4292	117	29	be	be	AUX
ejge-4292	117	30	differentiated	differentiate	VERB
ejge-4292	117	31	.	.	PUNCT
ejge-4292	118	1	because	because	SCONJ
ejge-4292	118	2	the	the	DET
ejge-4292	118	3	sample	sample	NOUN
ejge-4292	118	4	size	size	NOUN
ejge-4292	118	5	for	for	ADP
ejge-4292	118	6	the	the	DET
ejge-4292	118	7	study	study	NOUN
ejge-4292	118	8	is	be	AUX
ejge-4292	118	9	not	not	PART
ejge-4292	118	10	large	large	ADJ
ejge-4292	118	11	enough	enough	ADV
ejge-4292	118	12	to	to	PART
ejge-4292	118	13	be	be	AUX
ejge-4292	118	14	considered	consider	VERB
ejge-4292	118	15	for	for	ADP
ejge-4292	118	16	long	long	ADV
ejge-4292	118	17	-	-	PUNCT
ejge-4292	118	18	run	run	NOUN
ejge-4292	118	19	analysis	analysis	NOUN
ejge-4292	118	20	,	,	PUNCT
ejge-4292	118	21	the	the	DET
ejge-4292	118	22	study	study	NOUN
ejge-4292	118	23	avoided	avoid	VERB
ejge-4292	118	24	being	be	AUX
ejge-4292	118	25	drawn	draw	VERB
ejge-4292	118	26	into	into	ADP
ejge-4292	118	27	the	the	DET
ejge-4292	118	28	conventional	conventional	ADJ
ejge-4292	118	29	test	test	NOUN
ejge-4292	118	30	for	for	ADP
ejge-4292	118	31	long	long	ADV
ejge-4292	118	32	-	-	PUNCT
ejge-4292	118	33	run	run	VERB
ejge-4292	118	34	equilibrium	equilibrium	NOUN
ejge-4292	118	35	relationships	relationship	NOUN
ejge-4292	118	36	between	between	ADP
ejge-4292	118	37	the	the	DET
ejge-4292	118	38	dependent	dependent	ADJ
ejge-4292	118	39	and	and	CCONJ
ejge-4292	118	40	independent	independent	ADJ
ejge-4292	118	41	variables	variable	NOUN
ejge-4292	118	42	which	which	PRON
ejge-4292	118	43	would	would	AUX
ejge-4292	118	44	have	have	AUX
ejge-4292	118	45	been	be	AUX
ejge-4292	118	46	the	the	DET
ejge-4292	118	47	case	case	NOUN
ejge-4292	118	48	,	,	PUNCT
ejge-4292	118	49	given	give	VERB
ejge-4292	118	50	the	the	DET
ejge-4292	118	51	coincidence	coincidence	NOUN
ejge-4292	118	52	of	of	ADP
ejge-4292	118	53	order	order	NOUN
ejge-4292	118	54	of	of	ADP
ejge-4292	118	55	integration	integration	NOUN
ejge-4292	118	56	between	between	ADP
ejge-4292	118	57	the	the	DET
ejge-4292	118	58	dependent	dependent	ADJ
ejge-4292	118	59	variable	variable	NOUN
ejge-4292	118	60	and	and	CCONJ
ejge-4292	118	61	the	the	DET
ejge-4292	118	62	set	set	NOUN
ejge-4292	118	63	of	of	ADP
ejge-4292	118	64	independent	independent	ADJ
ejge-4292	118	65	variables	variable	NOUN
ejge-4292	118	66	.	.	PUNCT
ejge-4292	119	1	as	as	ADP
ejge-4292	119	2	a	a	DET
ejge-4292	119	3	result	result	NOUN
ejge-4292	119	4	,	,	PUNCT
ejge-4292	119	5	analysis	analysis	NOUN
ejge-4292	119	6	herein	herein	NOUN
ejge-4292	119	7	is	be	AUX
ejge-4292	119	8	based	base	VERB
ejge-4292	119	9	on	on	ADP
ejge-4292	119	10	the	the	DET
ejge-4292	119	11	static	static	NOUN
ejge-4292	119	12	(	(	PUNCT
ejge-4292	119	13	multiple	multiple	ADJ
ejge-4292	119	14	regression	regression	NOUN
ejge-4292	119	15	)	)	PUNCT
ejge-4292	119	16	model	model	NOUN
ejge-4292	119	17	.	.	PUNCT
ejge-4292	120	1	moreover	moreover	ADV
ejge-4292	120	2	,	,	PUNCT
ejge-4292	120	3	when	when	SCONJ
ejge-4292	120	4	forecasting	forecast	VERB
ejge-4292	120	5	we	we	PRON
ejge-4292	120	6	do	do	AUX
ejge-4292	120	7	not	not	PART
ejge-4292	120	8	bother	bother	VERB
ejge-4292	120	9	about	about	ADP
ejge-4292	120	10	time	time	NOUN
ejge-4292	120	11	frame	frame	NOUN
ejge-4292	120	12	,	,	PUNCT
ejge-4292	120	13	but	but	CCONJ
ejge-4292	120	14	about	about	ADP
ejge-4292	120	15	stationarity	stationarity	NOUN
ejge-4292	120	16	of	of	ADP
ejge-4292	120	17	data	datum	NOUN
ejge-4292	120	18	used	use	VERB
ejge-4292	120	19	,	,	PUNCT
ejge-4292	120	20	so	so	SCONJ
ejge-4292	120	21	that	that	SCONJ
ejge-4292	120	22	the	the	DET
ejge-4292	120	23	data	datum	NOUN
ejge-4292	120	24	can	can	AUX
ejge-4292	120	25	forecast	forecast	VERB
ejge-4292	120	26	well	well	ADV
ejge-4292	120	27	,	,	PUNCT
ejge-4292	120	28	irrespective	irrespective	ADV
ejge-4292	120	29	of	of	ADP
ejge-4292	120	30	the	the	DET
ejge-4292	120	31	sample	sample	NOUN
ejge-4292	120	32	size	size	NOUN
ejge-4292	120	33	.	.	PUNCT
ejge-4292	121	1	table	table	NOUN
ejge-4292	121	2	2	2	NUM
ejge-4292	121	3	:	:	PUNCT
ejge-4292	121	4	determinants	determinant	NOUN
ejge-4292	121	5	of	of	ADP
ejge-4292	121	6	inflation	inflation	NOUN
ejge-4292	121	7	(	(	PUNCT
ejge-4292	121	8	inf	inf	NOUN
ejge-4292	121	9	)	)	PUNCT
ejge-4292	121	10	independent	independent	ADJ
ejge-4292	121	11	variables/	variables/	NUM
ejge-4292	121	12	constant	constant	ADJ
ejge-4292	121	13	coefficients	coefficient	NOUN
ejge-4292	121	14	t	t	PROPN
ejge-4292	121	15	values	value	NOUN
ejge-4292	121	16	c	c	PROPN
ejge-4292	121	17	60.879	60.879	NUM
ejge-4292	121	18	1.248	1.248	NUM
ejge-4292	121	19	fd	fd	PROPN
ejge-4292	121	20	0.437	0.437	NUM
ejge-4292	121	21	1.076	1.076	NUM
ejge-4292	121	22	grm2	grm2	PROPN
ejge-4292	121	23	1.987	1.987	NUM
ejge-4292	121	24	1.054	1.054	NUM
ejge-4292	121	25	rint	rint	VERB
ejge-4292	121	26	1.082	1.082	NUM
ejge-4292	121	27	12.385	12.385	NUM
ejge-4292	121	28	vat	vat	NOUN
ejge-4292	121	29	5.777	5.777	NUM
ejge-4292	121	30	2.696	2.696	NUM
ejge-4292	121	31	rexg	rexg	VERB
ejge-4292	121	32	4.812	4.812	NUM
ejge-4292	121	33	0.899	0.899	NUM
ejge-4292	121	34	r2	r2	NOUN
ejge-4292	121	35	=	=	PROPN
ejge-4292	121	36	0.97	0.97	NUM
ejge-4292	121	37	adj	adj	NOUN
ejge-4292	121	38	-	-	PUNCT
ejge-4292	121	39	r2	r2	NOUN
ejge-4292	121	40	=	=	NOUN
ejge-4292	121	41	0.95	0.95	NUM
ejge-4292	121	42	f	f	NOUN
ejge-4292	121	43	-	-	PUNCT
ejge-4292	121	44	statistic	statistic	NOUN
ejge-4292	122	1	=	=	SYM
ejge-4292	123	1	66.62	66.62	NUM
ejge-4292	123	2	d	d	PROPN
ejge-4292	123	3	–	–	PUNCT
ejge-4292	123	4	watson	watson	NOUN
ejge-4292	123	5	=	=	PROPN
ejge-4292	123	6	1.75	1.75	NUM
ejge-4292	123	7	the	the	DET
ejge-4292	123	8	ordinary	ordinary	ADJ
ejge-4292	123	9	least	least	ADJ
ejge-4292	123	10	squares	square	NOUN
ejge-4292	123	11	(	(	PUNCT
ejge-4292	123	12	ols	ol	NOUN
ejge-4292	123	13	)	)	PUNCT
ejge-4292	123	14	regression	regression	NOUN
ejge-4292	123	15	technique	technique	NOUN
ejge-4292	123	16	was	be	AUX
ejge-4292	123	17	employed	employ	VERB
ejge-4292	123	18	in	in	ADP
ejge-4292	123	19	the	the	DET
ejge-4292	123	20	estimation	estimation	NOUN
ejge-4292	123	21	of	of	ADP
ejge-4292	123	22	the	the	DET
ejge-4292	123	23	model	model	NOUN
ejge-4292	123	24	.	.	PUNCT
ejge-4292	124	1	the	the	DET
ejge-4292	124	2	estimation	estimation	NOUN
ejge-4292	124	3	was	be	AUX
ejge-4292	124	4	carried	carry	VERB
ejge-4292	124	5	out	out	ADP
ejge-4292	124	6	after	after	ADP
ejge-4292	124	7	making	make	VERB
ejge-4292	124	8	sure	sure	ADJ
ejge-4292	124	9	that	that	SCONJ
ejge-4292	124	10	the	the	DET
ejge-4292	124	11	variables	variable	NOUN
ejge-4292	124	12	in	in	ADP
ejge-4292	124	13	their	their	PRON
ejge-4292	124	14	behaviours	behaviour	NOUN
ejge-4292	124	15	conform	conform	VERB
ejge-4292	124	16	to	to	ADP
ejge-4292	124	17	the	the	DET
ejge-4292	124	18	assumptions	assumption	NOUN
ejge-4292	124	19	of	of	ADP
ejge-4292	124	20	the	the	DET
ejge-4292	124	21	classical	classical	ADJ
ejge-4292	124	22	normal	normal	ADJ
ejge-4292	124	23	linear	linear	NOUN
ejge-4292	124	24	regression	regression	NOUN
ejge-4292	124	25	model	model	NOUN
ejge-4292	124	26	(	(	PUNCT
ejge-4292	124	27	cnlrm	cnlrm	ADJ
ejge-4292	124	28	)	)	PUNCT
ejge-4292	124	29	.	.	PUNCT
ejge-4292	125	1	efforts	effort	NOUN
ejge-4292	125	2	were	be	AUX
ejge-4292	125	3	also	also	ADV
ejge-4292	125	4	made	make	VERB
ejge-4292	125	5	to	to	PART
ejge-4292	125	6	ensure	ensure	VERB
ejge-4292	125	7	that	that	SCONJ
ejge-4292	125	8	the	the	DET
ejge-4292	125	9	model	model	NOUN
ejge-4292	125	10	adheres	adhere	VERB
ejge-4292	125	11	to	to	ADP
ejge-4292	125	12	the	the	DET
ejge-4292	125	13	principle	principle	NOUN
ejge-4292	125	14	of	of	ADP
ejge-4292	125	15	parsimony	parsimony	NOUN
ejge-4292	125	16	using	use	VERB
ejge-4292	125	17	the	the	DET
ejge-4292	125	18	akaike	akaike	ADJ
ejge-4292	125	19	information	information	NOUN
ejge-4292	125	20	criterion	criterion	NOUN
ejge-4292	125	21	(	(	PUNCT
ejge-4292	125	22	aic	aic	PROPN
ejge-4292	125	23	)	)	PUNCT
ejge-4292	125	24	and	and	CCONJ
ejge-4292	125	25	the	the	DET
ejge-4292	125	26	swartz	swartz	PROPN
ejge-4292	125	27	bayesian	bayesian	PROPN
ejge-4292	125	28	criterion	criterion	NOUN
ejge-4292	125	29	(	(	PUNCT
ejge-4292	125	30	sbc	sbc	NOUN
ejge-4292	125	31	)	)	PUNCT
ejge-4292	125	32	.	.	PUNCT
ejge-4292	126	1	results	result	NOUN
ejge-4292	126	2	of	of	ADP
ejge-4292	126	3	the	the	DET
ejge-4292	126	4	estimation	estimation	NOUN
ejge-4292	126	5	as	as	SCONJ
ejge-4292	126	6	presented	present	VERB
ejge-4292	126	7	in	in	ADP
ejge-4292	126	8	table	table	NOUN
ejge-4292	126	9	2	2	NUM
ejge-4292	126	10	show	show	VERB
ejge-4292	126	11	that	that	SCONJ
ejge-4292	126	12	two	two	NUM
ejge-4292	126	13	(	(	PUNCT
ejge-4292	126	14	rint	rint	NOUN
ejge-4292	126	15	and	and	CCONJ
ejge-4292	126	16	vat	vat	NOUN
ejge-4292	126	17	)	)	PUNCT
ejge-4292	126	18	out	out	ADP
ejge-4292	126	19	of	of	ADP
ejge-4292	126	20	the	the	DET
ejge-4292	126	21	five	five	NUM
ejge-4292	126	22	explanatory	explanatory	ADJ
ejge-4292	126	23	variables	variable	NOUN
ejge-4292	126	24	are	be	AUX
ejge-4292	126	25	statistically	statistically	ADV
ejge-4292	126	26	significant	significant	ADJ
ejge-4292	126	27	at	at	ADP
ejge-4292	126	28	the	the	DET
ejge-4292	126	29	conventional	conventional	ADJ
ejge-4292	126	30	5	5	NUM
ejge-4292	126	31	-	-	PUNCT
ejge-4292	126	32	percent	percent	NOUN
ejge-4292	126	33	level	level	NOUN
ejge-4292	126	34	of	of	ADP
ejge-4292	126	35	significance	significance	NOUN
ejge-4292	126	36	,	,	PUNCT
ejge-4292	126	37	and	and	CCONJ
ejge-4292	126	38	have	have	VERB
ejge-4292	126	39	the	the	DET
ejge-4292	126	40	theoretically	theoretically	ADV
ejge-4292	126	41	expected	expect	VERB
ejge-4292	126	42	signs	sign	NOUN
ejge-4292	126	43	.	.	PUNCT
ejge-4292	127	1	the	the	DET
ejge-4292	127	2	coefficient	coefficient	NOUN
ejge-4292	127	3	of	of	ADP
ejge-4292	127	4	multiple	multiple	ADJ
ejge-4292	127	5	determination	determination	NOUN
ejge-4292	127	6	(	(	PUNCT
ejge-4292	127	7	adjusted	adjusted	ADJ
ejge-4292	127	8	r2	r2	NOUN
ejge-4292	127	9	)	)	PUNCT
ejge-4292	127	10	is	be	AUX
ejge-4292	127	11	very	very	ADV
ejge-4292	127	12	strong	strong	ADJ
ejge-4292	127	13	at	at	ADP
ejge-4292	127	14	0.95	0.95	NUM
ejge-4292	127	15	,	,	PUNCT
ejge-4292	127	16	which	which	PRON
ejge-4292	127	17	indicates	indicate	VERB
ejge-4292	127	18	the	the	DET
ejge-4292	127	19	power	power	NOUN
ejge-4292	127	20	of	of	ADP
ejge-4292	127	21	the	the	DET
ejge-4292	127	22	explanatory	explanatory	ADJ
ejge-4292	127	23	variables	variable	NOUN
ejge-4292	127	24	in	in	ADP
ejge-4292	127	25	explaining	explain	VERB
ejge-4292	127	26	variations	variation	NOUN
ejge-4292	127	27	in	in	ADP
ejge-4292	127	28	the	the	DET
ejge-4292	127	29	rates	rate	NOUN
ejge-4292	127	30	of	of	ADP
ejge-4292	127	31	inflation	inflation	NOUN
ejge-4292	127	32	.	.	PUNCT
ejge-4292	128	1	the	the	DET
ejge-4292	128	2	model	model	NOUN
ejge-4292	128	3	has	have	VERB
ejge-4292	128	4	very	very	ADV
ejge-4292	128	5	high	high	ADJ
ejge-4292	128	6	f	f	NOUN
ejge-4292	128	7	-	-	PUNCT
ejge-4292	128	8	statistics	statistic	NOUN
ejge-4292	128	9	,	,	PUNCT
ejge-4292	128	10	showing	show	VERB
ejge-4292	128	11	that	that	SCONJ
ejge-4292	128	12	all	all	DET
ejge-4292	128	13	the	the	DET
ejge-4292	128	14	independent	independent	ADJ
ejge-4292	128	15	variables	variable	NOUN
ejge-4292	128	16	are	be	AUX
ejge-4292	128	17	non	non	ADJ
ejge-4292	128	18	-	-	ADJ
ejge-4292	128	19	zero	zero	NUM
ejge-4292	128	20	at	at	ADP
ejge-4292	128	21	95	95	NUM
ejge-4292	128	22	percent	percent	NOUN
ejge-4292	128	23	level	level	NOUN
ejge-4292	128	24	of	of	ADP
ejge-4292	128	25	confidence	confidence	NOUN
ejge-4292	128	26	.	.	PUNCT
ejge-4292	129	1	the	the	DET
ejge-4292	129	2	value	value	NOUN
ejge-4292	129	3	of	of	ADP
ejge-4292	129	4	the	the	DET
ejge-4292	129	5	durbin	durbin	ADJ
ejge-4292	129	6	–	–	PUNCT
ejge-4292	129	7	watson	watson	PROPN
ejge-4292	129	8	statistics	statistic	NOUN
ejge-4292	129	9	on	on	ADP
ejge-4292	129	10	the	the	DET
ejge-4292	129	11	other	other	ADJ
ejge-4292	129	12	hand	hand	NOUN
ejge-4292	129	13	reveals	reveal	VERB
ejge-4292	129	14	the	the	DET
ejge-4292	129	15	presence	presence	NOUN
ejge-4292	129	16	of	of	ADP
ejge-4292	129	17	negative	negative	ADJ
ejge-4292	129	18	auto	auto	NOUN
ejge-4292	129	19	-	-	PUNCT
ejge-4292	129	20	correlation	correlation	NOUN
ejge-4292	129	21	in	in	ADP
ejge-4292	129	22	the	the	DET
ejge-4292	129	23	model	model	NOUN
ejge-4292	129	24	that	that	PRON
ejge-4292	129	25	can	can	AUX
ejge-4292	129	26	be	be	AUX
ejge-4292	129	27	attributed	attribute	VERB
ejge-4292	129	28	to	to	ADP
ejge-4292	129	29	the	the	DET
ejge-4292	129	30	quality	quality	NOUN
ejge-4292	129	31	of	of	ADP
ejge-4292	129	32	the	the	DET
ejge-4292	129	33	data	datum	NOUN
ejge-4292	129	34	used	use	VERB
ejge-4292	129	35	.	.	PUNCT
ejge-4292	130	1	the	the	DET
ejge-4292	130	2	result	result	NOUN
ejge-4292	130	3	of	of	ADP
ejge-4292	130	4	the	the	DET
ejge-4292	130	5	white	white	PROPN
ejge-4292	130	6	heteroscedasticity	heteroscedasticity	PROPN
ejge-4292	130	7	test	test	NOUN
ejge-4292	130	8	failed	fail	VERB
ejge-4292	130	9	to	to	PART
ejge-4292	130	10	reject	reject	VERB
ejge-4292	130	11	the	the	DET
ejge-4292	130	12	hypothesis	hypothesis	NOUN
ejge-4292	130	13	of	of	ADP
ejge-4292	130	14	homocedasticity	homocedasticity	NOUN
ejge-4292	130	15	in	in	ADP
ejge-4292	130	16	the	the	DET
ejge-4292	130	17	data	datum	NOUN
ejge-4292	130	18	,	,	PUNCT
ejge-4292	130	19	which	which	DET
ejge-4292	130	20	variance	variance	NOUN
ejge-4292	130	21	can	can	AUX
ejge-4292	130	22	be	be	AUX
ejge-4292	130	23	assumed	assume	VERB
ejge-4292	130	24	to	to	PART
ejge-4292	130	25	be	be	AUX
ejge-4292	130	26	constant	constant	ADJ
ejge-4292	130	27	over	over	ADP
ejge-4292	130	28	time	time	NOUN
ejge-4292	130	29	.	.	PUNCT
ejge-4292	131	1	from	from	ADP
ejge-4292	131	2	the	the	DET
ejge-4292	131	3	correlation	correlation	NOUN
ejge-4292	131	4	matrix	matrix	NOUN
ejge-4292	131	5	,	,	PUNCT
ejge-4292	131	6	the	the	DET
ejge-4292	131	7	model	model	NOUN
ejge-4292	131	8	was	be	AUX
ejge-4292	131	9	observed	observe	VERB
ejge-4292	131	10	to	to	PART
ejge-4292	131	11	be	be	AUX
ejge-4292	131	12	free	free	ADJ
ejge-4292	131	13	from	from	ADP
ejge-4292	131	14	any	any	DET
ejge-4292	131	15	multicollinearity	multicollinearity	NOUN
ejge-4292	131	16	problem	problem	NOUN
ejge-4292	131	17	,	,	PUNCT
ejge-4292	131	18	given	give	VERB
ejge-4292	131	19	that	that	SCONJ
ejge-4292	131	20	all	all	DET
ejge-4292	131	21	the	the	DET
ejge-4292	131	22	pair	pair	NOUN
ejge-4292	131	23	-	-	PUNCT
ejge-4292	131	24	wise	wise	ADJ
ejge-4292	131	25	correlation	correlation	NOUN
ejge-4292	131	26	values	value	NOUN
ejge-4292	131	27	in	in	ADP
ejge-4292	131	28	the	the	DET
ejge-4292	131	29	model	model	NOUN
ejge-4292	131	30	fell	fall	VERB
ejge-4292	131	31	well	well	ADV
ejge-4292	131	32	below	below	ADP
ejge-4292	131	33	the	the	DET
ejge-4292	131	34	0.8	0.8	NUM
ejge-4292	131	35	rule	rule	NOUN
ejge-4292	131	36	of	of	ADP
ejge-4292	131	37	thumb	thumb	NOUN
ejge-4292	131	38	mark	mark	NOUN
ejge-4292	131	39	.	.	PUNCT
ejge-4292	132	1	the	the	DET
ejge-4292	132	2	jarque	jarque	NOUN
ejge-4292	132	3	-	-	PUNCT
ejge-4292	132	4	bera	bera	NOUN
ejge-4292	132	5	(	(	PUNCT
ejge-4292	132	6	jb	jb	PROPN
ejge-4292	132	7	)	)	PUNCT
ejge-4292	132	8	test	test	NOUN
ejge-4292	132	9	of	of	ADP
ejge-4292	132	10	normality	normality	NOUN
ejge-4292	132	11	failed	fail	VERB
ejge-4292	132	12	to	to	PART
ejge-4292	132	13	reject	reject	VERB
ejge-4292	132	14	the	the	DET
ejge-4292	132	15	hypothesis	hypothesis	NOUN
ejge-4292	132	16	that	that	SCONJ
ejge-4292	132	17	the	the	DET
ejge-4292	132	18	residuals	residual	NOUN
ejge-4292	132	19	are	be	AUX
ejge-4292	132	20	normally	normally	ADV
ejge-4292	132	21	distributed	distribute	VERB
ejge-4292	132	22	.	.	PUNCT
ejge-4292	133	1	the	the	DET
ejge-4292	133	2	jb	jb	PROPN
ejge-4292	133	3	statistic	statistic	PROPN
ejge-4292	133	4	is	be	AUX
ejge-4292	133	5	given	give	VERB
ejge-4292	133	6	as	as	ADP
ejge-4292	133	7	0.78276	0.78276	NUM
ejge-4292	133	8	,	,	PUNCT
ejge-4292	133	9	and	and	CCONJ
ejge-4292	133	10	the	the	DET
ejge-4292	133	11	probability	probability	NOUN
ejge-4292	133	12	of	of	ADP
ejge-4292	133	13	such	such	DET
ejge-4292	133	14	a	a	DET
ejge-4292	133	15	high	high	ADJ
ejge-4292	133	16	value	value	NOUN
ejge-4292	133	17	is	be	AUX
ejge-4292	133	18	0.701778	0.701778	NUM
ejge-4292	133	19	.	.	PUNCT
ejge-4292	134	1	the	the	DET
ejge-4292	134	2	conclusion	conclusion	NOUN
ejge-4292	134	3	from	from	ADP
ejge-4292	134	4	this	this	PRON
ejge-4292	134	5	is	be	AUX
ejge-4292	134	6	the	the	DET
ejge-4292	134	7	fact	fact	NOUN
ejge-4292	134	8	that	that	SCONJ
ejge-4292	134	9	the	the	DET
ejge-4292	134	10	residuals	residual	NOUN
ejge-4292	134	11	are	be	AUX
ejge-4292	134	12	normally	normally	ADV
ejge-4292	134	13	distributed	distribute	VERB
ejge-4292	134	14	.	.	PUNCT
ejge-4292	135	1	european	european	PROPN
ejge-4292	135	2	journal	journal	PROPN
ejge-4292	135	3	of	of	ADP
ejge-4292	135	4	government	government	NOUN
ejge-4292	135	5	and	and	CCONJ
ejge-4292	135	6	economics	economic	NOUN
ejge-4292	135	7	2(2	2(2	NUM
ejge-4292	135	8	)	)	PUNCT
ejge-4292	135	9	144	144	NUM
ejge-4292	135	10	discussion	discussion	NOUN
ejge-4292	135	11	of	of	ADP
ejge-4292	135	12	results	result	NOUN
ejge-4292	135	13	the	the	DET
ejge-4292	135	14	analysis	analysis	NOUN
ejge-4292	135	15	reveals	reveal	VERB
ejge-4292	135	16	that	that	SCONJ
ejge-4292	135	17	the	the	DET
ejge-4292	135	18	main	main	ADJ
ejge-4292	135	19	variable	variable	NOUN
ejge-4292	135	20	of	of	ADP
ejge-4292	135	21	interest	interest	NOUN
ejge-4292	135	22	,	,	PUNCT
ejge-4292	135	23	which	which	PRON
ejge-4292	135	24	is	be	AUX
ejge-4292	135	25	vat	vat	NOUN
ejge-4292	135	26	,	,	PUNCT
ejge-4292	135	27	exerts	exert	VERB
ejge-4292	135	28	an	an	DET
ejge-4292	135	29	upward	upward	ADJ
ejge-4292	135	30	pressure	pressure	NOUN
ejge-4292	135	31	on	on	ADP
ejge-4292	135	32	price	price	NOUN
ejge-4292	135	33	levels	level	NOUN
ejge-4292	135	34	within	within	ADP
ejge-4292	135	35	the	the	DET
ejge-4292	135	36	period	period	NOUN
ejge-4292	135	37	studied	study	VERB
ejge-4292	135	38	.	.	PUNCT
ejge-4292	136	1	it	it	PRON
ejge-4292	136	2	is	be	AUX
ejge-4292	136	3	statistically	statistically	ADV
ejge-4292	136	4	significant	significant	ADJ
ejge-4292	136	5	and	and	CCONJ
ejge-4292	136	6	strong	strong	ADJ
ejge-4292	136	7	in	in	ADP
ejge-4292	136	8	influencing	influence	VERB
ejge-4292	136	9	the	the	DET
ejge-4292	136	10	rate	rate	NOUN
ejge-4292	136	11	of	of	ADP
ejge-4292	136	12	change	change	NOUN
ejge-4292	136	13	in	in	ADP
ejge-4292	136	14	the	the	DET
ejge-4292	136	15	price	price	NOUN
ejge-4292	136	16	level	level	NOUN
ejge-4292	136	17	.	.	PUNCT
ejge-4292	137	1	the	the	DET
ejge-4292	137	2	strong	strong	ADJ
ejge-4292	137	3	positive	positive	ADJ
ejge-4292	137	4	impact	impact	NOUN
ejge-4292	137	5	on	on	ADP
ejge-4292	137	6	prices	price	NOUN
ejge-4292	137	7	is	be	AUX
ejge-4292	137	8	most	most	ADV
ejge-4292	137	9	likely	likely	ADJ
ejge-4292	137	10	due	due	ADJ
ejge-4292	137	11	to	to	ADP
ejge-4292	137	12	vat	vat	NOUN
ejge-4292	137	13	charges	charge	NOUN
ejge-4292	137	14	on	on	ADP
ejge-4292	137	15	intermediate	intermediate	ADJ
ejge-4292	137	16	outputs	output	NOUN
ejge-4292	137	17	.	.	PUNCT
ejge-4292	138	1	it	it	PRON
ejge-4292	138	2	is	be	AUX
ejge-4292	138	3	however	however	ADV
ejge-4292	138	4	difficult	difficult	ADJ
ejge-4292	138	5	to	to	PART
ejge-4292	138	6	draw	draw	VERB
ejge-4292	138	7	lines	line	NOUN
ejge-4292	138	8	between	between	ADP
ejge-4292	138	9	these	these	DET
ejge-4292	138	10	and	and	CCONJ
ejge-4292	138	11	final	final	ADJ
ejge-4292	138	12	outputs	output	NOUN
ejge-4292	138	13	in	in	ADP
ejge-4292	138	14	view	view	NOUN
ejge-4292	138	15	of	of	ADP
ejge-4292	138	16	the	the	DET
ejge-4292	138	17	fact	fact	NOUN
ejge-4292	138	18	that	that	SCONJ
ejge-4292	138	19	the	the	DET
ejge-4292	138	20	final	final	ADJ
ejge-4292	138	21	result	result	NOUN
ejge-4292	138	22	of	of	ADP
ejge-4292	138	23	a	a	DET
ejge-4292	138	24	given	give	VERB
ejge-4292	138	25	production	production	NOUN
ejge-4292	138	26	process	process	NOUN
ejge-4292	138	27	could	could	AUX
ejge-4292	138	28	be	be	AUX
ejge-4292	138	29	the	the	DET
ejge-4292	138	30	input	input	NOUN
ejge-4292	138	31	of	of	ADP
ejge-4292	138	32	yet	yet	ADV
ejge-4292	138	33	another	another	PRON
ejge-4292	138	34	production	production	NOUN
ejge-4292	138	35	process	process	NOUN
ejge-4292	138	36	,	,	PUNCT
ejge-4292	138	37	whose	whose	DET
ejge-4292	138	38	outputs	output	NOUN
ejge-4292	138	39	are	be	AUX
ejge-4292	138	40	successively	successively	ADV
ejge-4292	138	41	subject	subject	ADJ
ejge-4292	138	42	to	to	ADP
ejge-4292	138	43	vat	vat	NOUN
ejge-4292	138	44	.	.	PUNCT
ejge-4292	139	1	when	when	SCONJ
ejge-4292	139	2	this	this	PRON
ejge-4292	139	3	happens	happen	VERB
ejge-4292	139	4	,	,	PUNCT
ejge-4292	139	5	multiple	multiple	ADJ
ejge-4292	139	6	vat	vat	NOUN
ejge-4292	139	7	burdens	burden	NOUN
ejge-4292	139	8	become	become	VERB
ejge-4292	139	9	the	the	DET
ejge-4292	139	10	norm	norm	NOUN
ejge-4292	139	11	,	,	PUNCT
ejge-4292	139	12	and	and	CCONJ
ejge-4292	139	13	this	this	PRON
ejge-4292	139	14	translates	translate	VERB
ejge-4292	139	15	to	to	ADP
ejge-4292	139	16	increases	increase	NOUN
ejge-4292	139	17	in	in	ADP
ejge-4292	139	18	prices	price	NOUN
ejge-4292	139	19	of	of	ADP
ejge-4292	139	20	goods	good	NOUN
ejge-4292	139	21	and	and	CCONJ
ejge-4292	139	22	services	service	NOUN
ejge-4292	139	23	.	.	PUNCT
ejge-4292	140	1	from	from	ADP
ejge-4292	140	2	another	another	DET
ejge-4292	140	3	perspective	perspective	NOUN
ejge-4292	140	4	,	,	PUNCT
ejge-4292	140	5	the	the	DET
ejge-4292	140	6	burden	burden	NOUN
ejge-4292	140	7	of	of	ADP
ejge-4292	140	8	vat	vat	NOUN
ejge-4292	140	9	for	for	ADP
ejge-4292	140	10	producers	producer	NOUN
ejge-4292	140	11	whose	whose	DET
ejge-4292	140	12	inputs	input	NOUN
ejge-4292	140	13	are	be	AUX
ejge-4292	140	14	intermediate	intermediate	ADJ
ejge-4292	140	15	outputs	output	NOUN
ejge-4292	140	16	amounts	amount	NOUN
ejge-4292	140	17	to	to	ADP
ejge-4292	140	18	an	an	DET
ejge-4292	140	19	increased	increase	VERB
ejge-4292	140	20	cost	cost	NOUN
ejge-4292	140	21	of	of	ADP
ejge-4292	140	22	production	production	NOUN
ejge-4292	140	23	.	.	PUNCT
ejge-4292	141	1	the	the	DET
ejge-4292	141	2	consequence	consequence	NOUN
ejge-4292	141	3	of	of	ADP
ejge-4292	141	4	this	this	PRON
ejge-4292	141	5	is	be	AUX
ejge-4292	141	6	a	a	DET
ejge-4292	141	7	reduction	reduction	NOUN
ejge-4292	141	8	in	in	ADP
ejge-4292	141	9	the	the	DET
ejge-4292	141	10	output	output	NOUN
ejge-4292	141	11	level	level	NOUN
ejge-4292	141	12	,	,	PUNCT
ejge-4292	141	13	and	and	CCONJ
ejge-4292	141	14	subsequent	subsequent	ADJ
ejge-4292	141	15	increases	increase	NOUN
ejge-4292	141	16	in	in	ADP
ejge-4292	141	17	unit	unit	NOUN
ejge-4292	141	18	prices	price	NOUN
ejge-4292	141	19	,	,	PUNCT
ejge-4292	141	20	given	give	VERB
ejge-4292	141	21	the	the	DET
ejge-4292	141	22	level	level	NOUN
ejge-4292	141	23	of	of	ADP
ejge-4292	141	24	aggregate	aggregate	ADJ
ejge-4292	141	25	demand	demand	NOUN
ejge-4292	141	26	.	.	PUNCT
ejge-4292	142	1	ajakaiye	ajakaiye	NOUN
ejge-4292	142	2	(	(	PUNCT
ejge-4292	142	3	1999	1999	NUM
ejge-4292	142	4	)	)	PUNCT
ejge-4292	142	5	has	have	AUX
ejge-4292	142	6	earlier	early	ADV
ejge-4292	142	7	reported	report	VERB
ejge-4292	142	8	that	that	SCONJ
ejge-4292	142	9	vat	vat	NOUN
ejge-4292	142	10	is	be	AUX
ejge-4292	142	11	more	more	ADV
ejge-4292	142	12	deleterious	deleterious	ADJ
ejge-4292	142	13	when	when	SCONJ
ejge-4292	142	14	viewed	view	VERB
ejge-4292	142	15	as	as	ADP
ejge-4292	142	16	a	a	DET
ejge-4292	142	17	cost	cost	NOUN
ejge-4292	142	18	.	.	PUNCT
ejge-4292	143	1	furthermore	furthermore	ADV
ejge-4292	143	2	,	,	PUNCT
ejge-4292	143	3	the	the	DET
ejge-4292	143	4	result	result	NOUN
ejge-4292	143	5	reveals	reveal	VERB
ejge-4292	143	6	a	a	DET
ejge-4292	143	7	negative	negative	ADJ
ejge-4292	143	8	significant	significant	ADJ
ejge-4292	143	9	impact	impact	NOUN
ejge-4292	143	10	of	of	ADP
ejge-4292	143	11	real	real	ADJ
ejge-4292	143	12	interest	interest	NOUN
ejge-4292	143	13	rates	rate	NOUN
ejge-4292	143	14	.	.	PUNCT
ejge-4292	144	1	the	the	DET
ejge-4292	144	2	strength	strength	NOUN
ejge-4292	144	3	of	of	ADP
ejge-4292	144	4	this	this	DET
ejge-4292	144	5	effect	effect	NOUN
ejge-4292	144	6	is	be	AUX
ejge-4292	144	7	,	,	PUNCT
ejge-4292	144	8	however	however	ADV
ejge-4292	144	9	,	,	PUNCT
ejge-4292	144	10	very	very	ADV
ejge-4292	144	11	weak	weak	ADJ
ejge-4292	144	12	in	in	ADP
ejge-4292	144	13	influencing	influence	VERB
ejge-4292	144	14	the	the	DET
ejge-4292	144	15	rate	rate	NOUN
ejge-4292	144	16	of	of	ADP
ejge-4292	144	17	change	change	NOUN
ejge-4292	144	18	in	in	ADP
ejge-4292	144	19	price	price	NOUN
ejge-4292	144	20	levels	level	NOUN
ejge-4292	144	21	.	.	PUNCT
ejge-4292	145	1	this	this	DET
ejge-4292	145	2	outcome	outcome	NOUN
ejge-4292	145	3	reveals	reveal	VERB
ejge-4292	145	4	that	that	SCONJ
ejge-4292	145	5	although	although	SCONJ
ejge-4292	145	6	real	real	ADJ
ejge-4292	145	7	interest	interest	NOUN
ejge-4292	145	8	rates	rate	NOUN
ejge-4292	145	9	significantly	significantly	ADV
ejge-4292	145	10	affect	affect	VERB
ejge-4292	145	11	inflation	inflation	NOUN
ejge-4292	145	12	in	in	ADP
ejge-4292	145	13	nigeria	nigeria	PROPN
ejge-4292	145	14	within	within	ADP
ejge-4292	145	15	the	the	DET
ejge-4292	145	16	period	period	NOUN
ejge-4292	145	17	studied	study	VERB
ejge-4292	145	18	,	,	PUNCT
ejge-4292	145	19	it	it	PRON
ejge-4292	145	20	is	be	AUX
ejge-4292	145	21	not	not	PART
ejge-4292	145	22	a	a	DET
ejge-4292	145	23	major	major	ADJ
ejge-4292	145	24	factor	factor	NOUN
ejge-4292	145	25	to	to	PART
ejge-4292	145	26	be	be	AUX
ejge-4292	145	27	considered	consider	VERB
ejge-4292	145	28	when	when	SCONJ
ejge-4292	145	29	it	it	PRON
ejge-4292	145	30	comes	come	VERB
ejge-4292	145	31	to	to	ADP
ejge-4292	145	32	regulating	regulate	VERB
ejge-4292	145	33	the	the	DET
ejge-4292	145	34	level	level	NOUN
ejge-4292	145	35	of	of	ADP
ejge-4292	145	36	prices	price	NOUN
ejge-4292	145	37	.	.	PUNCT
ejge-4292	146	1	an	an	DET
ejge-4292	146	2	examination	examination	NOUN
ejge-4292	146	3	of	of	ADP
ejge-4292	146	4	this	this	DET
ejge-4292	146	5	outcome	outcome	NOUN
ejge-4292	146	6	buttresses	buttress	VERB
ejge-4292	146	7	the	the	DET
ejge-4292	146	8	need	need	NOUN
ejge-4292	146	9	for	for	SCONJ
ejge-4292	146	10	one	one	NUM
ejge-4292	146	11	to	to	PART
ejge-4292	146	12	apply	apply	VERB
ejge-4292	146	13	caution	caution	NOUN
ejge-4292	146	14	given	give	VERB
ejge-4292	146	15	that	that	SCONJ
ejge-4292	146	16	the	the	DET
ejge-4292	146	17	weak	weak	ADJ
ejge-4292	146	18	impact	impact	NOUN
ejge-4292	146	19	of	of	ADP
ejge-4292	146	20	real	real	ADJ
ejge-4292	146	21	interest	interest	NOUN
ejge-4292	146	22	rates	rate	NOUN
ejge-4292	146	23	(	(	PUNCT
ejge-4292	146	24	rint	rint	NOUN
ejge-4292	146	25	)	)	PUNCT
ejge-4292	146	26	on	on	ADP
ejge-4292	146	27	prices	price	NOUN
ejge-4292	146	28	might	might	AUX
ejge-4292	146	29	have	have	AUX
ejge-4292	146	30	been	be	AUX
ejge-4292	146	31	as	as	ADP
ejge-4292	146	32	a	a	DET
ejge-4292	146	33	result	result	NOUN
ejge-4292	146	34	of	of	ADP
ejge-4292	146	35	the	the	DET
ejge-4292	146	36	influence	influence	NOUN
ejge-4292	146	37	of	of	ADP
ejge-4292	146	38	funds	fund	NOUN
ejge-4292	146	39	from	from	ADP
ejge-4292	146	40	alternative	alternative	ADJ
ejge-4292	146	41	sources	source	NOUN
ejge-4292	146	42	of	of	ADP
ejge-4292	146	43	investment	investment	NOUN
ejge-4292	146	44	financing	financing	NOUN
ejge-4292	146	45	in	in	ADP
ejge-4292	146	46	nigeria	nigeria	PROPN
ejge-4292	146	47	.	.	PUNCT
ejge-4292	147	1	many	many	ADJ
ejge-4292	147	2	investors	investor	NOUN
ejge-4292	147	3	are	be	AUX
ejge-4292	147	4	exploiting	exploit	VERB
ejge-4292	147	5	this	this	PRON
ejge-4292	147	6	to	to	ADP
ejge-4292	147	7	their	their	PRON
ejge-4292	147	8	benefit	benefit	NOUN
ejge-4292	147	9	.	.	PUNCT
ejge-4292	148	1	notable	notable	ADJ
ejge-4292	148	2	among	among	ADP
ejge-4292	148	3	these	these	DET
ejge-4292	148	4	sources	source	NOUN
ejge-4292	148	5	of	of	ADP
ejge-4292	148	6	finance	finance	NOUN
ejge-4292	148	7	for	for	ADP
ejge-4292	148	8	investments	investment	NOUN
ejge-4292	148	9	are	be	AUX
ejge-4292	148	10	microfinance	microfinance	NOUN
ejge-4292	148	11	banks	bank	NOUN
ejge-4292	148	12	.	.	PUNCT
ejge-4292	149	1	these	these	PRON
ejge-4292	149	2	are	be	AUX
ejge-4292	149	3	banks	bank	NOUN
ejge-4292	149	4	created	create	VERB
ejge-4292	149	5	to	to	PART
ejge-4292	149	6	meet	meet	VERB
ejge-4292	149	7	the	the	DET
ejge-4292	149	8	credit	credit	NOUN
ejge-4292	149	9	needs	need	NOUN
ejge-4292	149	10	of	of	ADP
ejge-4292	149	11	a	a	DET
ejge-4292	149	12	social	social	ADJ
ejge-4292	149	13	segment	segment	NOUN
ejge-4292	149	14	for	for	ADP
ejge-4292	149	15	which	which	PRON
ejge-4292	149	16	the	the	DET
ejge-4292	149	17	high	high	ADJ
ejge-4292	149	18	cost	cost	NOUN
ejge-4292	149	19	of	of	ADP
ejge-4292	149	20	borrowing	borrowing	NOUN
ejge-4292	149	21	from	from	ADP
ejge-4292	149	22	the	the	DET
ejge-4292	149	23	conventional	conventional	ADJ
ejge-4292	149	24	banks	bank	NOUN
ejge-4292	149	25	(	(	PUNCT
ejge-4292	149	26	deposit	deposit	NOUN
ejge-4292	149	27	money	money	NOUN
ejge-4292	149	28	banks	bank	NOUN
ejge-4292	149	29	(	(	PUNCT
ejge-4292	149	30	dmbs	dmb	NOUN
ejge-4292	149	31	)	)	PUNCT
ejge-4292	149	32	)	)	PUNCT
ejge-4292	149	33	does	do	AUX
ejge-4292	149	34	not	not	PART
ejge-4292	149	35	adequately	adequately	ADV
ejge-4292	149	36	cater	cater	VERB
ejge-4292	149	37	.	.	PUNCT
ejge-4292	150	1	credits	credit	NOUN
ejge-4292	150	2	offered	offer	VERB
ejge-4292	150	3	by	by	ADP
ejge-4292	150	4	microfinance	microfinance	NOUN
ejge-4292	150	5	banks	bank	NOUN
ejge-4292	150	6	are	be	AUX
ejge-4292	150	7	often	often	ADV
ejge-4292	150	8	high	high	ADV
ejge-4292	150	9	-	-	PUNCT
ejge-4292	150	10	jacked	jack	VERB
ejge-4292	150	11	by	by	ADP
ejge-4292	150	12	big	big	ADJ
ejge-4292	150	13	time	time	NOUN
ejge-4292	150	14	investors	investor	NOUN
ejge-4292	150	15	who	who	PRON
ejge-4292	150	16	now	now	ADV
ejge-4292	150	17	use	use	VERB
ejge-4292	150	18	it	it	PRON
ejge-4292	150	19	as	as	ADP
ejge-4292	150	20	means	mean	NOUN
ejge-4292	150	21	of	of	ADP
ejge-4292	150	22	getting	get	VERB
ejge-4292	150	23	funds	fund	NOUN
ejge-4292	150	24	at	at	ADP
ejge-4292	150	25	low	low	ADJ
ejge-4292	150	26	rates	rate	NOUN
ejge-4292	150	27	of	of	ADP
ejge-4292	150	28	interest	interest	NOUN
ejge-4292	150	29	to	to	PART
ejge-4292	150	30	compliment	compliment	VERB
ejge-4292	150	31	the	the	DET
ejge-4292	150	32	high	high	ADJ
ejge-4292	150	33	cost	cost	NOUN
ejge-4292	150	34	of	of	ADP
ejge-4292	150	35	funds	fund	NOUN
ejge-4292	150	36	available	available	ADJ
ejge-4292	150	37	to	to	ADP
ejge-4292	150	38	them	they	PRON
ejge-4292	150	39	from	from	ADP
ejge-4292	150	40	dmbs	dmb	NOUN
ejge-4292	150	41	.	.	PUNCT
ejge-4292	151	1	secondly	secondly	ADV
ejge-4292	151	2	,	,	PUNCT
ejge-4292	151	3	remittances	remittance	NOUN
ejge-4292	151	4	constitute	constitute	VERB
ejge-4292	151	5	another	another	DET
ejge-4292	151	6	alternative	alternative	ADJ
ejge-4292	151	7	source	source	NOUN
ejge-4292	151	8	of	of	ADP
ejge-4292	151	9	investment	investment	NOUN
ejge-4292	151	10	financing	financing	NOUN
ejge-4292	151	11	.	.	PUNCT
ejge-4292	152	1	nigeria	nigeria	PROPN
ejge-4292	152	2	is	be	AUX
ejge-4292	152	3	a	a	DET
ejge-4292	152	4	country	country	NOUN
ejge-4292	152	5	that	that	PRON
ejge-4292	152	6	both	both	PRON
ejge-4292	152	7	gives	give	VERB
ejge-4292	152	8	and	and	CCONJ
ejge-4292	152	9	receives	receive	VERB
ejge-4292	152	10	remittances	remittance	NOUN
ejge-4292	152	11	.	.	PUNCT
ejge-4292	153	1	greater	great	ADJ
ejge-4292	153	2	proportions	proportion	NOUN
ejge-4292	153	3	of	of	ADP
ejge-4292	153	4	remittance	remittance	NOUN
ejge-4292	153	5	inflow	inflow	NOUN
ejge-4292	153	6	are	be	AUX
ejge-4292	153	7	channelled	channel	VERB
ejge-4292	153	8	into	into	ADP
ejge-4292	153	9	investments	investment	NOUN
ejge-4292	153	10	at	at	ADP
ejge-4292	153	11	little	little	ADJ
ejge-4292	153	12	or	or	CCONJ
ejge-4292	153	13	no	no	PRON
ejge-4292	153	14	cost	cost	NOUN
ejge-4292	153	15	upon	upon	SCONJ
ejge-4292	153	16	receipt	receipt	NOUN
ejge-4292	153	17	,	,	PUNCT
ejge-4292	153	18	without	without	ADP
ejge-4292	153	19	necessarily	necessarily	ADV
ejge-4292	153	20	having	have	VERB
ejge-4292	153	21	to	to	PART
ejge-4292	153	22	pass	pass	VERB
ejge-4292	153	23	through	through	ADP
ejge-4292	153	24	the	the	DET
ejge-4292	153	25	banks	bank	NOUN
ejge-4292	153	26	.	.	PUNCT
ejge-4292	154	1	by	by	ADP
ejge-4292	154	2	this	this	PRON
ejge-4292	154	3	,	,	PUNCT
ejge-4292	154	4	more	more	ADJ
ejge-4292	154	5	goods	good	NOUN
ejge-4292	154	6	and	and	CCONJ
ejge-4292	154	7	services	service	NOUN
ejge-4292	154	8	are	be	AUX
ejge-4292	154	9	produced	produce	VERB
ejge-4292	154	10	at	at	ADP
ejge-4292	154	11	relatively	relatively	ADV
ejge-4292	154	12	low	low	ADJ
ejge-4292	154	13	costs	cost	NOUN
ejge-4292	154	14	of	of	ADP
ejge-4292	154	15	production	production	NOUN
ejge-4292	154	16	,	,	PUNCT
ejge-4292	154	17	which	which	PRON
ejge-4292	154	18	helps	help	VERB
ejge-4292	154	19	to	to	PART
ejge-4292	154	20	reduce	reduce	VERB
ejge-4292	154	21	inflationary	inflationary	ADJ
ejge-4292	154	22	pressures	pressure	NOUN
ejge-4292	154	23	at	at	ADP
ejge-4292	154	24	given	give	VERB
ejge-4292	154	25	levels	level	NOUN
ejge-4292	154	26	of	of	ADP
ejge-4292	154	27	aggregate	aggregate	ADJ
ejge-4292	154	28	demand	demand	NOUN
ejge-4292	154	29	to	to	ADP
ejge-4292	154	30	the	the	DET
ejge-4292	154	31	extent	extent	NOUN
ejge-4292	154	32	that	that	SCONJ
ejge-4292	154	33	the	the	DET
ejge-4292	154	34	effect	effect	NOUN
ejge-4292	154	35	of	of	ADP
ejge-4292	154	36	interest	interest	NOUN
ejge-4292	154	37	rates	rate	NOUN
ejge-4292	154	38	on	on	ADP
ejge-4292	154	39	prices	price	NOUN
ejge-4292	154	40	is	be	AUX
ejge-4292	154	41	weakened	weaken	VERB
ejge-4292	154	42	.	.	PUNCT
ejge-4292	155	1	apart	apart	ADV
ejge-4292	155	2	from	from	ADP
ejge-4292	155	3	these	these	DET
ejge-4292	155	4	variables	variable	NOUN
ejge-4292	155	5	(	(	PUNCT
ejge-4292	155	6	vat	vat	NOUN
ejge-4292	155	7	and	and	CCONJ
ejge-4292	155	8	rint	rint	NOUN
ejge-4292	155	9	)	)	PUNCT
ejge-4292	155	10	,	,	PUNCT
ejge-4292	155	11	other	other	ADJ
ejge-4292	155	12	variables	variable	NOUN
ejge-4292	155	13	are	be	AUX
ejge-4292	155	14	found	find	VERB
ejge-4292	155	15	to	to	PART
ejge-4292	155	16	be	be	AUX
ejge-4292	155	17	insignificant	insignificant	ADJ
ejge-4292	155	18	in	in	ADP
ejge-4292	155	19	determining	determine	VERB
ejge-4292	155	20	the	the	DET
ejge-4292	155	21	rate	rate	NOUN
ejge-4292	155	22	of	of	ADP
ejge-4292	155	23	changes	change	NOUN
ejge-4292	155	24	in	in	ADP
ejge-4292	155	25	the	the	DET
ejge-4292	155	26	level	level	NOUN
ejge-4292	155	27	of	of	ADP
ejge-4292	155	28	prices	price	NOUN
ejge-4292	155	29	.	.	PUNCT
ejge-4292	156	1	among	among	ADP
ejge-4292	156	2	fd	fd	PROPN
ejge-4292	156	3	,	,	PUNCT
ejge-4292	156	4	grm2	grm2	PROPN
ejge-4292	156	5	,	,	PUNCT
ejge-4292	156	6	and	and	CCONJ
ejge-4292	156	7	rexg	rexg	ADJ
ejge-4292	156	8	,	,	PUNCT
ejge-4292	156	9	fiscal	fiscal	ADJ
ejge-4292	156	10	deficits	deficit	NOUN
ejge-4292	156	11	as	as	ADP
ejge-4292	156	12	a	a	DET
ejge-4292	156	13	percentage	percentage	NOUN
ejge-4292	156	14	of	of	ADP
ejge-4292	156	15	gdp	gdp	NOUN
ejge-4292	156	16	(	(	PUNCT
ejge-4292	156	17	fd	fd	PROPN
ejge-4292	156	18	)	)	PUNCT
ejge-4292	156	19	and	and	CCONJ
ejge-4292	156	20	the	the	DET
ejge-4292	156	21	growth	growth	NOUN
ejge-4292	156	22	rate	rate	NOUN
ejge-4292	156	23	of	of	ADP
ejge-4292	156	24	money	money	NOUN
ejge-4292	156	25	supply	supply	NOUN
ejge-4292	156	26	(	(	PUNCT
ejge-4292	156	27	grm2	grm2	PROPN
ejge-4292	156	28	)	)	PUNCT
ejge-4292	156	29	are	be	AUX
ejge-4292	156	30	highly	highly	ADV
ejge-4292	156	31	correlated	correlate	VERB
ejge-4292	156	32	in	in	ADP
ejge-4292	156	33	their	their	PRON
ejge-4292	156	34	individual	individual	ADJ
ejge-4292	156	35	effects	effect	NOUN
ejge-4292	156	36	on	on	ADP
ejge-4292	156	37	prices	price	NOUN
ejge-4292	156	38	.	.	PUNCT
ejge-4292	157	1	from	from	ADP
ejge-4292	157	2	the	the	DET
ejge-4292	157	3	theory	theory	NOUN
ejge-4292	157	4	,	,	PUNCT
ejge-4292	157	5	money	money	NOUN
ejge-4292	157	6	supply	supply	NOUN
ejge-4292	157	7	is	be	AUX
ejge-4292	157	8	one	one	NUM
ejge-4292	157	9	means	mean	NOUN
ejge-4292	157	10	of	of	ADP
ejge-4292	157	11	financing	finance	VERB
ejge-4292	157	12	deficits	deficit	NOUN
ejge-4292	157	13	.	.	PUNCT
ejge-4292	158	1	degree	degree	NOUN
ejge-4292	158	2	of	of	ADP
ejge-4292	158	3	the	the	DET
ejge-4292	158	4	impact	impact	NOUN
ejge-4292	158	5	of	of	ADP
ejge-4292	158	6	fiscal	fiscal	ADJ
ejge-4292	158	7	deficits	deficit	NOUN
ejge-4292	158	8	on	on	ADP
ejge-4292	158	9	price	price	NOUN
ejge-4292	158	10	level	level	NOUN
ejge-4292	158	11	depends	depend	VERB
ejge-4292	158	12	on	on	ADP
ejge-4292	158	13	the	the	DET
ejge-4292	158	14	extent	extent	NOUN
ejge-4292	158	15	to	to	PART
ejge-4292	158	16	which	which	PRON
ejge-4292	158	17	funds	fund	NOUN
ejge-4292	158	18	set	set	VERB
ejge-4292	158	19	aside	aside	ADV
ejge-4292	158	20	for	for	ADP
ejge-4292	158	21	deficit	deficit	NOUN
ejge-4292	158	22	financing	financing	NOUN
ejge-4292	158	23	are	be	AUX
ejge-4292	158	24	channelled	channel	VERB
ejge-4292	158	25	to	to	ADP
ejge-4292	158	26	productive	productive	ADJ
ejge-4292	158	27	investments	investment	NOUN
ejge-4292	158	28	through	through	ADP
ejge-4292	158	29	the	the	DET
ejge-4292	158	30	development	development	NOUN
ejge-4292	158	31	of	of	ADP
ejge-4292	158	32	need	need	NOUN
ejge-4292	158	33	and	and	CCONJ
ejge-4292	158	34	maintenance	maintenance	NOUN
ejge-4292	158	35	of	of	ADP
ejge-4292	158	36	existing	exist	VERB
ejge-4292	158	37	social	social	ADJ
ejge-4292	158	38	infrastructures	infrastructure	NOUN
ejge-4292	158	39	.	.	PUNCT
ejge-4292	159	1	it	it	PRON
ejge-4292	159	2	is	be	AUX
ejge-4292	159	3	however	however	ADV
ejge-4292	159	4	unfortunate	unfortunate	ADJ
ejge-4292	159	5	that	that	SCONJ
ejge-4292	159	6	rather	rather	ADV
ejge-4292	159	7	than	than	ADP
ejge-4292	159	8	the	the	DET
ejge-4292	159	9	development	development	NOUN
ejge-4292	159	10	of	of	ADP
ejge-4292	159	11	new	new	ADJ
ejge-4292	159	12	infrastructures	infrastructure	NOUN
ejge-4292	159	13	and	and	CCONJ
ejge-4292	159	14	maintenance	maintenance	NOUN
ejge-4292	159	15	of	of	ADP
ejge-4292	159	16	existing	exist	VERB
ejge-4292	159	17	ones	one	NOUN
ejge-4292	159	18	,	,	PUNCT
ejge-4292	159	19	deficit	deficit	NOUN
ejge-4292	159	20	funds	fund	NOUN
ejge-4292	159	21	are	be	AUX
ejge-4292	159	22	often	often	ADV
ejge-4292	159	23	diverted	divert	VERB
ejge-4292	159	24	into	into	ADP
ejge-4292	159	25	private	private	ADJ
ejge-4292	159	26	investments	investment	NOUN
ejge-4292	159	27	abroad	abroad	ADV
ejge-4292	159	28	,	,	PUNCT
ejge-4292	159	29	while	while	SCONJ
ejge-4292	159	30	some	some	DET
ejge-4292	159	31	percentages	percentage	NOUN
ejge-4292	159	32	of	of	ADP
ejge-4292	159	33	it	it	PRON
ejge-4292	159	34	are	be	AUX
ejge-4292	159	35	used	use	VERB
ejge-4292	159	36	mainly	mainly	ADV
ejge-4292	159	37	for	for	ADP
ejge-4292	159	38	external	external	ADJ
ejge-4292	159	39	debt	debt	NOUN
ejge-4292	159	40	servicing	servicing	NOUN
ejge-4292	159	41	.	.	PUNCT
ejge-4292	160	1	by	by	ADP
ejge-4292	160	2	these	these	DET
ejge-4292	160	3	means	mean	NOUN
ejge-4292	160	4	,	,	PUNCT
ejge-4292	160	5	funds	fund	NOUN
ejge-4292	160	6	are	be	AUX
ejge-4292	160	7	drained	drain	VERB
ejge-4292	160	8	away	away	ADV
ejge-4292	160	9	from	from	ADP
ejge-4292	160	10	the	the	DET
ejge-4292	160	11	nigerian	nigerian	ADJ
ejge-4292	160	12	system	system	NOUN
ejge-4292	160	13	.	.	PUNCT
ejge-4292	161	1	as	as	ADP
ejge-4292	161	2	a	a	DET
ejge-4292	161	3	result	result	NOUN
ejge-4292	161	4	,	,	PUNCT
ejge-4292	161	5	rather	rather	ADV
ejge-4292	161	6	than	than	ADP
ejge-4292	161	7	stimulate	stimulate	VERB
ejge-4292	161	8	the	the	DET
ejge-4292	161	9	level	level	NOUN
ejge-4292	161	10	of	of	ADP
ejge-4292	161	11	economic	economic	ADJ
ejge-4292	161	12	activities	activity	NOUN
ejge-4292	161	13	and	and	CCONJ
ejge-4292	161	14	possibly	possibly	ADV
ejge-4292	161	15	induce	induce	VERB
ejge-4292	161	16	inflation	inflation	NOUN
ejge-4292	161	17	given	give	VERB
ejge-4292	161	18	the	the	DET
ejge-4292	161	19	level	level	NOUN
ejge-4292	161	20	of	of	ADP
ejge-4292	161	21	aggregate	aggregate	ADJ
ejge-4292	161	22	demand	demand	NOUN
ejge-4292	161	23	,	,	PUNCT
ejge-4292	161	24	fiscal	fiscal	ADJ
ejge-4292	161	25	funds	fund	NOUN
ejge-4292	161	26	instead	instead	ADV
ejge-4292	161	27	create	create	VERB
ejge-4292	161	28	a	a	DET
ejge-4292	161	29	dampening	dampening	ADJ
ejge-4292	161	30	effect	effect	NOUN
ejge-4292	161	31	on	on	ADP
ejge-4292	161	32	the	the	DET
ejge-4292	161	33	level	level	NOUN
ejge-4292	161	34	of	of	ADP
ejge-4292	161	35	economic	economic	ADJ
ejge-4292	161	36	activities	activity	NOUN
ejge-4292	161	37	,	,	PUNCT
ejge-4292	161	38	hence	hence	ADV
ejge-4292	161	39	the	the	DET
ejge-4292	161	40	negative	negative	ADJ
ejge-4292	161	41	impact	impact	NOUN
ejge-4292	161	42	of	of	ADP
ejge-4292	161	43	each	each	PRON
ejge-4292	161	44	of	of	ADP
ejge-4292	161	45	the	the	DET
ejge-4292	161	46	macroeconomic	macroeconomic	ADJ
ejge-4292	161	47	aggregates	aggregate	NOUN
ejge-4292	161	48	on	on	ADP
ejge-4292	161	49	the	the	DET
ejge-4292	161	50	level	level	NOUN
ejge-4292	161	51	of	of	ADP
ejge-4292	161	52	prices	price	NOUN
ejge-4292	161	53	in	in	ADP
ejge-4292	161	54	nigeria	nigeria	PROPN
ejge-4292	161	55	.	.	PUNCT
ejge-4292	162	1	in	in	ADP
ejge-4292	162	2	a	a	DET
ejge-4292	162	3	similar	similar	ADJ
ejge-4292	162	4	development	development	NOUN
ejge-4292	162	5	,	,	PUNCT
ejge-4292	162	6	the	the	DET
ejge-4292	162	7	real	real	ADJ
ejge-4292	162	8	exchange	exchange	NOUN
ejge-4292	162	9	rate	rate	NOUN
ejge-4292	162	10	(	(	PUNCT
ejge-4292	162	11	rexg	rexg	PROPN
ejge-4292	162	12	)	)	PUNCT
ejge-4292	162	13	is	be	AUX
ejge-4292	162	14	not	not	PART
ejge-4292	162	15	significant	significant	ADJ
ejge-4292	162	16	in	in	ADP
ejge-4292	162	17	influencing	influence	VERB
ejge-4292	162	18	the	the	DET
ejge-4292	162	19	rate	rate	NOUN
ejge-4292	162	20	of	of	ADP
ejge-4292	162	21	changes	change	NOUN
ejge-4292	162	22	in	in	ADP
ejge-4292	162	23	the	the	DET
ejge-4292	162	24	price	price	NOUN
ejge-4292	162	25	level	level	NOUN
ejge-4292	162	26	.	.	PUNCT
ejge-4292	163	1	this	this	PRON
ejge-4292	163	2	is	be	AUX
ejge-4292	163	3	not	not	PART
ejge-4292	163	4	unconnected	unconnected	ADJ
ejge-4292	163	5	with	with	ADP
ejge-4292	163	6	the	the	DET
ejge-4292	163	7	influences	influence	NOUN
ejge-4292	163	8	of	of	ADP
ejge-4292	163	9	remittances	remittance	NOUN
ejge-4292	163	10	already	already	ADV
ejge-4292	163	11	highlighted	highlight	VERB
ejge-4292	163	12	above	above	ADV
ejge-4292	163	13	,	,	PUNCT
ejge-4292	163	14	and	and	CCONJ
ejge-4292	163	15	the	the	DET
ejge-4292	163	16	practice	practice	NOUN
ejge-4292	163	17	of	of	ADP
ejge-4292	163	18	quality	quality	NOUN
ejge-4292	163	19	trade	trade	NOUN
ejge-4292	163	20	-	-	PUNCT
ejge-4292	163	21	offs	off	NOUN
ejge-4292	163	22	by	by	ADP
ejge-4292	163	23	nigerian	nigerian	ADJ
ejge-4292	163	24	importers	importer	NOUN
ejge-4292	163	25	in	in	ADP
ejge-4292	163	26	collaboration	collaboration	NOUN
ejge-4292	163	27	with	with	ADP
ejge-4292	163	28	their	their	PRON
ejge-4292	163	29	foreign	foreign	ADJ
ejge-4292	163	30	producers	producer	NOUN
ejge-4292	163	31	.	.	PUNCT
ejge-4292	164	1	as	as	ADP
ejge-4292	164	2	a	a	DET
ejge-4292	164	3	ikpe	ikpe	NOUN
ejge-4292	164	4	and	and	CCONJ
ejge-4292	164	5	nteegah	nteegah	VERB
ejge-4292	164	6	●	●	NUM
ejge-4292	164	7	value	value	NOUN
ejge-4292	164	8	added	add	VERB
ejge-4292	164	9	tax	tax	NOUN
ejge-4292	164	10	and	and	CCONJ
ejge-4292	164	11	price	price	NOUN
ejge-4292	164	12	stability	stability	NOUN
ejge-4292	164	13	in	in	ADP
ejge-4292	164	14	nigeria	nigeria	PROPN
ejge-4292	164	15	145	145	NUM
ejge-4292	164	16	way	way	NOUN
ejge-4292	164	17	of	of	ADP
ejge-4292	164	18	getting	get	VERB
ejge-4292	164	19	over	over	ADP
ejge-4292	164	20	possible	possible	ADJ
ejge-4292	164	21	charges	charge	NOUN
ejge-4292	164	22	of	of	ADP
ejge-4292	164	23	money	money	NOUN
ejge-4292	164	24	laundering	laundering	NOUN
ejge-4292	164	25	activity	activity	NOUN
ejge-4292	164	26	,	,	PUNCT
ejge-4292	164	27	nigerians	nigerians	PROPN
ejge-4292	164	28	abroad	abroad	ADV
ejge-4292	164	29	often	often	ADV
ejge-4292	164	30	use	use	VERB
ejge-4292	164	31	foreign	foreign	ADJ
ejge-4292	164	32	goods	good	NOUN
ejge-4292	164	33	as	as	ADP
ejge-4292	164	34	a	a	DET
ejge-4292	164	35	vehicle	vehicle	NOUN
ejge-4292	164	36	for	for	ADP
ejge-4292	164	37	the	the	DET
ejge-4292	164	38	transfer	transfer	NOUN
ejge-4292	164	39	of	of	ADP
ejge-4292	164	40	huge	huge	ADJ
ejge-4292	164	41	sums	sum	NOUN
ejge-4292	164	42	of	of	ADP
ejge-4292	164	43	foreign	foreign	ADJ
ejge-4292	164	44	currency	currency	NOUN
ejge-4292	164	45	to	to	ADP
ejge-4292	164	46	nigeria	nigeria	PROPN
ejge-4292	164	47	.	.	PUNCT
ejge-4292	165	1	such	such	ADJ
ejge-4292	165	2	goods	good	NOUN
ejge-4292	165	3	add	add	VERB
ejge-4292	165	4	to	to	ADP
ejge-4292	165	5	the	the	DET
ejge-4292	165	6	existing	exist	VERB
ejge-4292	165	7	level	level	NOUN
ejge-4292	165	8	of	of	ADP
ejge-4292	165	9	goods	good	NOUN
ejge-4292	165	10	and	and	CCONJ
ejge-4292	165	11	services	service	NOUN
ejge-4292	165	12	,	,	PUNCT
ejge-4292	165	13	and	and	CCONJ
ejge-4292	165	14	are	be	AUX
ejge-4292	165	15	often	often	ADV
ejge-4292	165	16	sold	sell	VERB
ejge-4292	165	17	at	at	ADP
ejge-4292	165	18	“	"	PUNCT
ejge-4292	165	19	give	give	VERB
ejge-4292	165	20	away	away	ADP
ejge-4292	165	21	”	"	PUNCT
ejge-4292	165	22	prices	price	NOUN
ejge-4292	165	23	,	,	PUNCT
ejge-4292	165	24	thereby	thereby	ADV
ejge-4292	165	25	neutralising	neutralise	VERB
ejge-4292	165	26	the	the	DET
ejge-4292	165	27	expected	expect	VERB
ejge-4292	165	28	significant	significant	ADJ
ejge-4292	165	29	impact	impact	NOUN
ejge-4292	165	30	of	of	ADP
ejge-4292	165	31	rexg	rexg	NOUN
ejge-4292	165	32	on	on	ADP
ejge-4292	165	33	level	level	NOUN
ejge-4292	165	34	of	of	ADP
ejge-4292	165	35	prices	price	NOUN
ejge-4292	165	36	.	.	PUNCT
ejge-4292	166	1	similarly	similarly	ADV
ejge-4292	166	2	,	,	PUNCT
ejge-4292	166	3	price	price	NOUN
ejge-4292	166	4	is	be	AUX
ejge-4292	166	5	one	one	NUM
ejge-4292	166	6	factor	factor	NOUN
ejge-4292	166	7	that	that	PRON
ejge-4292	166	8	does	do	AUX
ejge-4292	166	9	not	not	PART
ejge-4292	166	10	obey	obey	VERB
ejge-4292	166	11	the	the	DET
ejge-4292	166	12	law	law	NOUN
ejge-4292	166	13	of	of	ADP
ejge-4292	166	14	gravity	gravity	NOUN
ejge-4292	166	15	(	(	PUNCT
ejge-4292	166	16	“	"	PUNCT
ejge-4292	166	17	what	what	PRON
ejge-4292	166	18	goes	go	VERB
ejge-4292	166	19	up	up	ADP
ejge-4292	166	20	,	,	PUNCT
ejge-4292	166	21	must	must	AUX
ejge-4292	166	22	come	come	VERB
ejge-4292	166	23	down	down	ADP
ejge-4292	166	24	”	"	PUNCT
ejge-4292	166	25	)	)	PUNCT
ejge-4292	166	26	–	–	PUNCT
ejge-4292	166	27	prices	price	NOUN
ejge-4292	166	28	when	when	SCONJ
ejge-4292	166	29	up	up	ADV
ejge-4292	166	30	seldom	seldom	ADV
ejge-4292	166	31	come	come	VERB
ejge-4292	166	32	down	down	ADP
ejge-4292	166	33	.	.	PUNCT
ejge-4292	167	1	in	in	ADP
ejge-4292	167	2	a	a	DET
ejge-4292	167	3	market	market	NOUN
ejge-4292	167	4	economy	economy	NOUN
ejge-4292	167	5	,	,	PUNCT
ejge-4292	167	6	price	price	NOUN
ejge-4292	167	7	increases	increase	NOUN
ejge-4292	167	8	have	have	VERB
ejge-4292	167	9	the	the	DET
ejge-4292	167	10	tendency	tendency	NOUN
ejge-4292	167	11	of	of	ADP
ejge-4292	167	12	reducing	reduce	VERB
ejge-4292	167	13	profits	profit	NOUN
ejge-4292	167	14	for	for	ADP
ejge-4292	167	15	producers	producer	NOUN
ejge-4292	167	16	/	/	SYM
ejge-4292	167	17	sellers	seller	NOUN
ejge-4292	167	18	especially	especially	ADV
ejge-4292	167	19	for	for	ADP
ejge-4292	167	20	products	product	NOUN
ejge-4292	167	21	whose	whose	DET
ejge-4292	167	22	demand	demand	NOUN
ejge-4292	167	23	is	be	AUX
ejge-4292	167	24	elastic	elastic	ADJ
ejge-4292	167	25	.	.	PUNCT
ejge-4292	168	1	the	the	DET
ejge-4292	168	2	common	common	ADJ
ejge-4292	168	3	trend	trend	NOUN
ejge-4292	168	4	among	among	ADP
ejge-4292	168	5	nigerian	nigerian	ADJ
ejge-4292	168	6	importers	importer	NOUN
ejge-4292	168	7	,	,	PUNCT
ejge-4292	168	8	in	in	ADP
ejge-4292	168	9	collaboration	collaboration	NOUN
ejge-4292	168	10	with	with	ADP
ejge-4292	168	11	their	their	PRON
ejge-4292	168	12	foreign	foreign	ADJ
ejge-4292	168	13	producers	producer	NOUN
ejge-4292	168	14	,	,	PUNCT
ejge-4292	168	15	is	be	AUX
ejge-4292	168	16	the	the	DET
ejge-4292	168	17	practice	practice	NOUN
ejge-4292	168	18	of	of	ADP
ejge-4292	168	19	successively	successively	ADV
ejge-4292	168	20	reducing	reduce	VERB
ejge-4292	168	21	product	product	NOUN
ejge-4292	168	22	quality	quality	NOUN
ejge-4292	168	23	as	as	ADP
ejge-4292	168	24	a	a	DET
ejge-4292	168	25	way	way	NOUN
ejge-4292	168	26	of	of	ADP
ejge-4292	168	27	relatively	relatively	ADV
ejge-4292	168	28	maintaining	maintain	VERB
ejge-4292	168	29	existing	exist	VERB
ejge-4292	168	30	market	market	NOUN
ejge-4292	168	31	prices	price	NOUN
ejge-4292	168	32	and	and	CCONJ
ejge-4292	168	33	profits	profit	NOUN
ejge-4292	168	34	.	.	PUNCT
ejge-4292	169	1	over	over	ADP
ejge-4292	169	2	time	time	NOUN
ejge-4292	169	3	,	,	PUNCT
ejge-4292	169	4	consumers	consumer	NOUN
ejge-4292	169	5	are	be	AUX
ejge-4292	169	6	lulled	lull	VERB
ejge-4292	169	7	into	into	ADP
ejge-4292	169	8	a	a	DET
ejge-4292	169	9	false	false	ADJ
ejge-4292	169	10	sense	sense	NOUN
ejge-4292	169	11	of	of	ADP
ejge-4292	169	12	security	security	NOUN
ejge-4292	169	13	about	about	ADP
ejge-4292	169	14	the	the	DET
ejge-4292	169	15	prices	price	NOUN
ejge-4292	169	16	of	of	ADP
ejge-4292	169	17	products	product	NOUN
ejge-4292	169	18	.	.	PUNCT
ejge-4292	170	1	little	little	ADJ
ejge-4292	170	2	do	do	AUX
ejge-4292	170	3	they	they	PRON
ejge-4292	170	4	know	know	VERB
ejge-4292	170	5	that	that	SCONJ
ejge-4292	170	6	there	there	PRON
ejge-4292	170	7	has	have	AUX
ejge-4292	170	8	always	always	ADV
ejge-4292	170	9	been	be	AUX
ejge-4292	170	10	a	a	DET
ejge-4292	170	11	downward	downward	ADJ
ejge-4292	170	12	trend	trend	NOUN
ejge-4292	170	13	in	in	ADP
ejge-4292	170	14	the	the	DET
ejge-4292	170	15	quality	quality	NOUN
ejge-4292	170	16	of	of	ADP
ejge-4292	170	17	the	the	DET
ejge-4292	170	18	same	same	ADJ
ejge-4292	170	19	products	product	NOUN
ejge-4292	170	20	they	they	PRON
ejge-4292	170	21	have	have	AUX
ejge-4292	170	22	been	be	AUX
ejge-4292	170	23	consuming	consume	VERB
ejge-4292	170	24	.	.	PUNCT
ejge-4292	171	1	those	those	PRON
ejge-4292	171	2	that	that	PRON
ejge-4292	171	3	compute	compute	VERB
ejge-4292	171	4	the	the	DET
ejge-4292	171	5	cpi	cpi	NOUN
ejge-4292	171	6	may	may	AUX
ejge-4292	171	7	not	not	PART
ejge-4292	171	8	have	have	AUX
ejge-4292	171	9	taken	take	VERB
ejge-4292	171	10	this	this	PRON
ejge-4292	171	11	into	into	ADP
ejge-4292	171	12	consideration	consideration	NOUN
ejge-4292	171	13	for	for	ADP
ejge-4292	171	14	the	the	DET
ejge-4292	171	15	necessary	necessary	ADJ
ejge-4292	171	16	adjustments	adjustment	NOUN
ejge-4292	171	17	,	,	PUNCT
ejge-4292	171	18	even	even	ADV
ejge-4292	171	19	if	if	SCONJ
ejge-4292	171	20	they	they	PRON
ejge-4292	171	21	are	be	AUX
ejge-4292	171	22	aware	aware	ADJ
ejge-4292	171	23	of	of	ADP
ejge-4292	171	24	the	the	DET
ejge-4292	171	25	existing	exist	VERB
ejge-4292	171	26	practice	practice	NOUN
ejge-4292	171	27	.	.	PUNCT
ejge-4292	172	1	conclusions	conclusion	NOUN
ejge-4292	172	2	it	it	PRON
ejge-4292	172	3	is	be	AUX
ejge-4292	172	4	perceived	perceive	VERB
ejge-4292	172	5	that	that	SCONJ
ejge-4292	172	6	the	the	DET
ejge-4292	172	7	vat	vat	NOUN
ejge-4292	172	8	policy	policy	NOUN
ejge-4292	172	9	embraced	embrace	VERB
ejge-4292	172	10	by	by	ADP
ejge-4292	172	11	nigeria	nigeria	PROPN
ejge-4292	172	12	in	in	ADP
ejge-4292	172	13	1994	1994	NUM
ejge-4292	172	14	,	,	PUNCT
ejge-4292	172	15	which	which	PRON
ejge-4292	172	16	has	have	AUX
ejge-4292	172	17	ever	ever	ADV
ejge-4292	172	18	since	since	ADV
ejge-4292	172	19	become	become	VERB
ejge-4292	172	20	a	a	DET
ejge-4292	172	21	significant	significant	ADJ
ejge-4292	172	22	source	source	NOUN
ejge-4292	172	23	of	of	ADP
ejge-4292	172	24	revenue	revenue	NOUN
ejge-4292	172	25	for	for	ADP
ejge-4292	172	26	growth	growth	NOUN
ejge-4292	172	27	and	and	CCONJ
ejge-4292	172	28	development	development	NOUN
ejge-4292	172	29	,	,	PUNCT
ejge-4292	172	30	has	have	AUX
ejge-4292	172	31	done	do	VERB
ejge-4292	172	32	more	more	ADJ
ejge-4292	172	33	harm	harm	NOUN
ejge-4292	172	34	than	than	ADP
ejge-4292	172	35	good	good	ADJ
ejge-4292	172	36	to	to	ADP
ejge-4292	172	37	the	the	DET
ejge-4292	172	38	nation	nation	NOUN
ejge-4292	172	39	’s	’s	PART
ejge-4292	172	40	overall	overall	ADJ
ejge-4292	172	41	growth	growth	NOUN
ejge-4292	172	42	and	and	CCONJ
ejge-4292	172	43	development	development	NOUN
ejge-4292	172	44	.	.	PUNCT
ejge-4292	173	1	the	the	DET
ejge-4292	173	2	policy	policy	NOUN
ejge-4292	173	3	’s	’s	PART
ejge-4292	173	4	critics	critic	NOUN
ejge-4292	173	5	argue	argue	VERB
ejge-4292	173	6	that	that	SCONJ
ejge-4292	173	7	vat	vat	NOUN
ejge-4292	173	8	induces	induce	VERB
ejge-4292	173	9	an	an	DET
ejge-4292	173	10	upward	upward	ADJ
ejge-4292	173	11	pressure	pressure	NOUN
ejge-4292	173	12	on	on	ADP
ejge-4292	173	13	prices	price	NOUN
ejge-4292	173	14	,	,	PUNCT
ejge-4292	173	15	the	the	DET
ejge-4292	173	16	negative	negative	ADJ
ejge-4292	173	17	consequences	consequence	NOUN
ejge-4292	173	18	of	of	ADP
ejge-4292	173	19	which	which	PRON
ejge-4292	173	20	outweigh	outweigh	VERB
ejge-4292	173	21	whatever	whatever	DET
ejge-4292	173	22	gains	gain	NOUN
ejge-4292	173	23	are	be	AUX
ejge-4292	173	24	derived	derive	VERB
ejge-4292	173	25	from	from	ADP
ejge-4292	173	26	the	the	DET
ejge-4292	173	27	revenue	revenue	NOUN
ejge-4292	173	28	generated	generate	VERB
ejge-4292	173	29	,	,	PUNCT
ejge-4292	173	30	especially	especially	ADV
ejge-4292	173	31	as	as	SCONJ
ejge-4292	173	32	the	the	DET
ejge-4292	173	33	management	management	NOUN
ejge-4292	173	34	of	of	ADP
ejge-4292	173	35	these	these	DET
ejge-4292	173	36	revenues	revenue	NOUN
ejge-4292	173	37	by	by	ADP
ejge-4292	173	38	the	the	DET
ejge-4292	173	39	federal	federal	ADJ
ejge-4292	173	40	government	government	NOUN
ejge-4292	173	41	has	have	AUX
ejge-4292	173	42	been	be	AUX
ejge-4292	173	43	problematic	problematic	ADJ
ejge-4292	173	44	.	.	PUNCT
ejge-4292	174	1	attempts	attempt	NOUN
ejge-4292	174	2	to	to	PART
ejge-4292	174	3	examine	examine	VERB
ejge-4292	174	4	the	the	DET
ejge-4292	174	5	validity	validity	NOUN
ejge-4292	174	6	of	of	ADP
ejge-4292	174	7	these	these	DET
ejge-4292	174	8	claims	claim	NOUN
ejge-4292	174	9	have	have	AUX
ejge-4292	174	10	led	lead	VERB
ejge-4292	174	11	to	to	ADP
ejge-4292	174	12	this	this	DET
ejge-4292	174	13	study	study	NOUN
ejge-4292	174	14	.	.	PUNCT
ejge-4292	175	1	findings	finding	NOUN
ejge-4292	175	2	from	from	ADP
ejge-4292	175	3	the	the	DET
ejge-4292	175	4	empirical	empirical	ADJ
ejge-4292	175	5	analysis	analysis	NOUN
ejge-4292	175	6	reveal	reveal	VERB
ejge-4292	175	7	that	that	SCONJ
ejge-4292	175	8	vat	vat	NOUN
ejge-4292	175	9	has	have	VERB
ejge-4292	175	10	a	a	DET
ejge-4292	175	11	strong	strong	ADJ
ejge-4292	175	12	positive	positive	ADJ
ejge-4292	175	13	significant	significant	ADJ
ejge-4292	175	14	impact	impact	NOUN
ejge-4292	175	15	on	on	ADP
ejge-4292	175	16	prices	price	NOUN
ejge-4292	175	17	,	,	PUNCT
ejge-4292	175	18	as	as	SCONJ
ejge-4292	175	19	it	it	PRON
ejge-4292	175	20	shown	show	VERB
ejge-4292	175	21	by	by	ADP
ejge-4292	175	22	a	a	DET
ejge-4292	175	23	very	very	ADV
ejge-4292	175	24	high	high	ADJ
ejge-4292	175	25	coefficient	coefficient	NOUN
ejge-4292	175	26	.	.	PUNCT
ejge-4292	176	1	the	the	DET
ejge-4292	176	2	findings	finding	NOUN
ejge-4292	176	3	support	support	VERB
ejge-4292	176	4	the	the	DET
ejge-4292	176	5	results	result	NOUN
ejge-4292	176	6	of	of	ADP
ejge-4292	176	7	the	the	DET
ejge-4292	176	8	cge	cge	PROPN
ejge-4292	176	9	model	model	NOUN
ejge-4292	176	10	employed	employ	VERB
ejge-4292	176	11	by	by	ADP
ejge-4292	176	12	ajakaiye	ajakaiye	PROPN
ejge-4292	176	13	(	(	PUNCT
ejge-4292	176	14	1999	1999	NUM
ejge-4292	176	15	)	)	PUNCT
ejge-4292	176	16	,	,	PUNCT
ejge-4292	176	17	which	which	PRON
ejge-4292	176	18	has	have	AUX
ejge-4292	176	19	earlier	early	ADV
ejge-4292	176	20	discovered	discover	VERB
ejge-4292	176	21	that	that	SCONJ
ejge-4292	176	22	vat	vat	NOUN
ejge-4292	176	23	is	be	AUX
ejge-4292	176	24	more	more	ADV
ejge-4292	176	25	deleterious	deleterious	ADJ
ejge-4292	176	26	when	when	SCONJ
ejge-4292	176	27	viewed	view	VERB
ejge-4292	176	28	as	as	ADP
ejge-4292	176	29	a	a	DET
ejge-4292	176	30	cost	cost	NOUN
ejge-4292	176	31	.	.	PUNCT
ejge-4292	177	1	the	the	DET
ejge-4292	177	2	implication	implication	NOUN
ejge-4292	177	3	of	of	ADP
ejge-4292	177	4	this	this	PRON
ejge-4292	177	5	is	be	AUX
ejge-4292	177	6	the	the	DET
ejge-4292	177	7	instability	instability	NOUN
ejge-4292	177	8	that	that	SCONJ
ejge-4292	177	9	it	it	PRON
ejge-4292	177	10	introduces	introduce	VERB
ejge-4292	177	11	into	into	ADP
ejge-4292	177	12	the	the	DET
ejge-4292	177	13	nigerian	nigerian	ADJ
ejge-4292	177	14	economic	economic	ADJ
ejge-4292	177	15	system	system	NOUN
ejge-4292	177	16	through	through	ADP
ejge-4292	177	17	upward	upward	ADJ
ejge-4292	177	18	movements	movement	NOUN
ejge-4292	177	19	in	in	ADP
ejge-4292	177	20	prices	price	NOUN
ejge-4292	177	21	.	.	PUNCT
ejge-4292	178	1	furthermore	furthermore	ADV
ejge-4292	178	2	,	,	PUNCT
ejge-4292	178	3	when	when	SCONJ
ejge-4292	178	4	examined	examine	VERB
ejge-4292	178	5	from	from	ADP
ejge-4292	178	6	a	a	DET
ejge-4292	178	7	different	different	ADJ
ejge-4292	178	8	perspective	perspective	NOUN
ejge-4292	178	9	,	,	PUNCT
ejge-4292	178	10	the	the	DET
ejge-4292	178	11	partial	partial	ADJ
ejge-4292	178	12	equilibrium	equilibrium	NOUN
ejge-4292	178	13	analysis	analysis	NOUN
ejge-4292	178	14	adopted	adopt	VERB
ejge-4292	178	15	herein	herein	NOUN
ejge-4292	178	16	,	,	PUNCT
ejge-4292	178	17	by	by	ADP
ejge-4292	178	18	means	mean	NOUN
ejge-4292	178	19	of	of	ADP
ejge-4292	178	20	a	a	DET
ejge-4292	178	21	multiple	multiple	ADJ
ejge-4292	178	22	regression	regression	NOUN
ejge-4292	178	23	model	model	NOUN
ejge-4292	178	24	,	,	PUNCT
ejge-4292	178	25	allows	allow	VERB
ejge-4292	178	26	us	we	PRON
ejge-4292	178	27	to	to	PART
ejge-4292	178	28	explain	explain	VERB
ejge-4292	178	29	the	the	DET
ejge-4292	178	30	effect	effect	NOUN
ejge-4292	178	31	of	of	ADP
ejge-4292	178	32	vat	vat	NOUN
ejge-4292	178	33	in	in	ADP
ejge-4292	178	34	isolation	isolation	NOUN
ejge-4292	178	35	from	from	ADP
ejge-4292	178	36	those	those	PRON
ejge-4292	178	37	of	of	ADP
ejge-4292	178	38	other	other	ADJ
ejge-4292	178	39	control	control	NOUN
ejge-4292	178	40	variables	variable	NOUN
ejge-4292	178	41	included	include	VERB
ejge-4292	178	42	in	in	ADP
ejge-4292	178	43	the	the	DET
ejge-4292	178	44	model	model	NOUN
ejge-4292	178	45	.	.	PUNCT
ejge-4292	179	1	besides	besides	SCONJ
ejge-4292	179	2	,	,	PUNCT
ejge-4292	179	3	our	our	PRON
ejge-4292	179	4	partial	partial	ADJ
ejge-4292	179	5	equilibrium	equilibrium	NOUN
ejge-4292	179	6	analysis	analysis	NOUN
ejge-4292	179	7	has	have	VERB
ejge-4292	179	8	the	the	DET
ejge-4292	179	9	advantage	advantage	NOUN
ejge-4292	179	10	of	of	ADP
ejge-4292	179	11	providing	provide	VERB
ejge-4292	179	12	simultaneously	simultaneously	ADV
ejge-4292	179	13	the	the	DET
ejge-4292	179	14	short	short	ADJ
ejge-4292	179	15	and	and	CCONJ
ejge-4292	179	16	long	long	ADV
ejge-4292	179	17	-	-	PUNCT
ejge-4292	179	18	run	run	NOUN
ejge-4292	179	19	impacts	impact	NOUN
ejge-4292	179	20	of	of	ADP
ejge-4292	179	21	the	the	DET
ejge-4292	179	22	variables	variable	NOUN
ejge-4292	179	23	included	include	VERB
ejge-4292	179	24	in	in	ADP
ejge-4292	179	25	the	the	DET
ejge-4292	179	26	model	model	NOUN
ejge-4292	179	27	.	.	PUNCT
ejge-4292	180	1	further	further	ADJ
ejge-4292	180	2	analysis	analysis	NOUN
ejge-4292	180	3	of	of	ADP
ejge-4292	180	4	these	these	DET
ejge-4292	180	5	findings	finding	NOUN
ejge-4292	180	6	leads	lead	VERB
ejge-4292	180	7	one	one	NUM
ejge-4292	180	8	into	into	ADP
ejge-4292	180	9	the	the	DET
ejge-4292	180	10	discovery	discovery	NOUN
ejge-4292	180	11	that	that	PRON
ejge-4292	180	12	the	the	DET
ejge-4292	180	13	strong	strong	ADJ
ejge-4292	180	14	positive	positive	ADJ
ejge-4292	180	15	impact	impact	NOUN
ejge-4292	180	16	of	of	ADP
ejge-4292	180	17	vat	vat	NOUN
ejge-4292	180	18	policy	policy	NOUN
ejge-4292	180	19	on	on	ADP
ejge-4292	180	20	prices	price	NOUN
ejge-4292	180	21	is	be	AUX
ejge-4292	180	22	in	in	ADP
ejge-4292	180	23	most	most	ADJ
ejge-4292	180	24	cases	case	NOUN
ejge-4292	180	25	due	due	ADJ
ejge-4292	180	26	to	to	ADP
ejge-4292	180	27	multiple	multiple	ADJ
ejge-4292	180	28	vat	vat	NOUN
ejge-4292	180	29	burdens	burden	NOUN
ejge-4292	180	30	exerted	exert	VERB
ejge-4292	180	31	on	on	ADP
ejge-4292	180	32	individuals	individual	NOUN
ejge-4292	180	33	and	and	CCONJ
ejge-4292	180	34	corporate	corporate	ADJ
ejge-4292	180	35	bodies	body	NOUN
ejge-4292	180	36	in	in	ADP
ejge-4292	180	37	nigeria	nigeria	PROPN
ejge-4292	180	38	,	,	PUNCT
ejge-4292	180	39	through	through	ADP
ejge-4292	180	40	vat	vat	NOUN
ejge-4292	180	41	charges	charge	NOUN
ejge-4292	180	42	on	on	ADP
ejge-4292	180	43	intermediate	intermediate	ADJ
ejge-4292	180	44	outputs	output	NOUN
ejge-4292	180	45	.	.	PUNCT
ejge-4292	181	1	the	the	DET
ejge-4292	181	2	ugly	ugly	ADJ
ejge-4292	181	3	development	development	NOUN
ejge-4292	181	4	is	be	AUX
ejge-4292	181	5	one	one	NUM
ejge-4292	181	6	that	that	PRON
ejge-4292	181	7	the	the	DET
ejge-4292	181	8	agency	agency	NOUN
ejge-4292	181	9	in	in	ADP
ejge-4292	181	10	charge	charge	NOUN
ejge-4292	181	11	of	of	ADP
ejge-4292	181	12	vat	vat	NOUN
ejge-4292	181	13	administration	administration	NOUN
ejge-4292	181	14	(	(	PUNCT
ejge-4292	181	15	firs	fir	NOUN
ejge-4292	181	16	)	)	PUNCT
ejge-4292	181	17	may	may	AUX
ejge-4292	181	18	not	not	PART
ejge-4292	181	19	find	find	VERB
ejge-4292	181	20	easy	easy	ADJ
ejge-4292	181	21	to	to	PART
ejge-4292	181	22	get	get	VERB
ejge-4292	181	23	over	over	ADP
ejge-4292	181	24	,	,	PUNCT
ejge-4292	181	25	considering	consider	VERB
ejge-4292	181	26	the	the	DET
ejge-4292	181	27	structure	structure	NOUN
ejge-4292	181	28	of	of	ADP
ejge-4292	181	29	the	the	DET
ejge-4292	181	30	vat	vat	NOUN
ejge-4292	181	31	payment	payment	NOUN
ejge-4292	181	32	system	system	NOUN
ejge-4292	181	33	in	in	ADP
ejge-4292	181	34	nigeria	nigeria	PROPN
ejge-4292	181	35	.	.	PUNCT
ejge-4292	182	1	as	as	ADP
ejge-4292	182	2	a	a	DET
ejge-4292	182	3	result	result	NOUN
ejge-4292	182	4	,	,	PUNCT
ejge-4292	182	5	it	it	PRON
ejge-4292	182	6	becomes	become	VERB
ejge-4292	182	7	difficult	difficult	ADJ
ejge-4292	182	8	to	to	PART
ejge-4292	182	9	draw	draw	VERB
ejge-4292	182	10	a	a	DET
ejge-4292	182	11	line	line	NOUN
ejge-4292	182	12	between	between	ADP
ejge-4292	182	13	final	final	ADJ
ejge-4292	182	14	and	and	CCONJ
ejge-4292	182	15	intermediate	intermediate	ADJ
ejge-4292	182	16	outputs	output	NOUN
ejge-4292	182	17	,	,	PUNCT
ejge-4292	182	18	should	should	AUX
ejge-4292	182	19	one	one	PRON
ejge-4292	182	20	consider	consider	VERB
ejge-4292	182	21	tax	tax	NOUN
ejge-4292	182	22	exemptions	exemption	NOUN
ejge-4292	182	23	for	for	ADP
ejge-4292	182	24	intermediate	intermediate	ADJ
ejge-4292	182	25	outputs	output	NOUN
ejge-4292	182	26	as	as	ADP
ejge-4292	182	27	a	a	DET
ejge-4292	182	28	possible	possible	ADJ
ejge-4292	182	29	option	option	NOUN
ejge-4292	182	30	for	for	ADP
ejge-4292	182	31	remedying	remedy	VERB
ejge-4292	182	32	the	the	DET
ejge-4292	182	33	situation	situation	NOUN
ejge-4292	182	34	.	.	PUNCT
ejge-4292	183	1	such	such	DET
ejge-4292	183	2	a	a	DET
ejge-4292	183	3	development	development	NOUN
ejge-4292	183	4	leads	lead	VERB
ejge-4292	183	5	one	one	NUM
ejge-4292	183	6	into	into	ADP
ejge-4292	183	7	the	the	DET
ejge-4292	183	8	conclusion	conclusion	NOUN
ejge-4292	183	9	that	that	SCONJ
ejge-4292	183	10	vat	vat	NOUN
ejge-4292	183	11	as	as	ADP
ejge-4292	183	12	a	a	DET
ejge-4292	183	13	policy	policy	NOUN
ejge-4292	183	14	in	in	ADP
ejge-4292	183	15	nigeria	nigeria	PROPN
ejge-4292	183	16	,	,	PUNCT
ejge-4292	183	17	though	though	SCONJ
ejge-4292	183	18	able	able	ADJ
ejge-4292	183	19	to	to	PART
ejge-4292	183	20	generate	generate	VERB
ejge-4292	183	21	much	much	ADJ
ejge-4292	183	22	revenue	revenue	NOUN
ejge-4292	183	23	for	for	ADP
ejge-4292	183	24	the	the	DET
ejge-4292	183	25	government	government	NOUN
ejge-4292	183	26	and	and	CCONJ
ejge-4292	183	27	reduce	reduce	VERB
ejge-4292	183	28	the	the	DET
ejge-4292	183	29	problem	problem	NOUN
ejge-4292	183	30	of	of	ADP
ejge-4292	183	31	tax	tax	NOUN
ejge-4292	183	32	evasion	evasion	NOUN
ejge-4292	183	33	to	to	ADP
ejge-4292	183	34	a	a	DET
ejge-4292	183	35	great	great	ADJ
ejge-4292	183	36	extent	extent	NOUN
ejge-4292	183	37	,	,	PUNCT
ejge-4292	183	38	is	be	AUX
ejge-4292	183	39	not	not	PART
ejge-4292	183	40	without	without	ADP
ejge-4292	183	41	serious	serious	ADJ
ejge-4292	183	42	inflationary	inflationary	ADJ
ejge-4292	183	43	consequences	consequence	NOUN
ejge-4292	183	44	.	.	PUNCT
ejge-4292	184	1	the	the	DET
ejge-4292	184	2	consequence	consequence	NOUN
ejge-4292	184	3	is	be	AUX
ejge-4292	184	4	one	one	NUM
ejge-4292	184	5	that	that	PRON
ejge-4292	184	6	the	the	DET
ejge-4292	184	7	authorities	authority	NOUN
ejge-4292	184	8	can	can	AUX
ejge-4292	184	9	not	not	PART
ejge-4292	184	10	afford	afford	VERB
ejge-4292	184	11	to	to	PART
ejge-4292	184	12	ignore	ignore	VERB
ejge-4292	184	13	given	give	VERB
ejge-4292	184	14	the	the	DET
ejge-4292	184	15	primary	primary	ADJ
ejge-4292	184	16	role	role	NOUN
ejge-4292	184	17	of	of	ADP
ejge-4292	184	18	prices	price	NOUN
ejge-4292	184	19	in	in	ADP
ejge-4292	184	20	the	the	DET
ejge-4292	184	21	modern	modern	ADJ
ejge-4292	184	22	economic	economic	ADJ
ejge-4292	184	23	system	system	NOUN
ejge-4292	184	24	.	.	PUNCT
ejge-4292	185	1	it	it	PRON
ejge-4292	185	2	is	be	AUX
ejge-4292	185	3	on	on	ADP
ejge-4292	185	4	the	the	DET
ejge-4292	185	5	basis	basis	NOUN
ejge-4292	185	6	of	of	ADP
ejge-4292	185	7	these	these	PRON
ejge-4292	185	8	that	that	SCONJ
ejge-4292	185	9	the	the	DET
ejge-4292	185	10	study	study	NOUN
ejge-4292	185	11	,	,	PUNCT
ejge-4292	185	12	as	as	ADP
ejge-4292	185	13	a	a	DET
ejge-4292	185	14	remedy	remedy	NOUN
ejge-4292	185	15	,	,	PUNCT
ejge-4292	185	16	recommends	recommend	VERB
ejge-4292	185	17	further	further	ADJ
ejge-4292	185	18	investigation	investigation	NOUN
ejge-4292	185	19	into	into	ADP
ejge-4292	185	20	the	the	DET
ejge-4292	185	21	macroeconomic	macroeconomic	ADJ
ejge-4292	185	22	effect	effect	NOUN
ejge-4292	185	23	of	of	ADP
ejge-4292	185	24	vat	vat	NOUN
ejge-4292	185	25	policy	policy	NOUN
ejge-4292	185	26	in	in	ADP
ejge-4292	185	27	nigeria	nigeria	PROPN
ejge-4292	185	28	.	.	PUNCT
ejge-4292	186	1	studies	study	NOUN
ejge-4292	186	2	on	on	ADP
ejge-4292	186	3	post	post	ADJ
ejge-4292	186	4	-	-	ADJ
ejge-4292	186	5	vat	vat	ADJ
ejge-4292	186	6	cost	cost	NOUN
ejge-4292	186	7	-	-	PUNCT
ejge-4292	186	8	benefit	benefit	NOUN
ejge-4292	186	9	analysis	analysis	NOUN
ejge-4292	186	10	are	be	AUX
ejge-4292	186	11	needed	need	VERB
ejge-4292	186	12	to	to	PART
ejge-4292	186	13	ascertain	ascertain	VERB
ejge-4292	186	14	the	the	DET
ejge-4292	186	15	social	social	ADJ
ejge-4292	186	16	desirability	desirability	NOUN
ejge-4292	186	17	of	of	ADP
ejge-4292	186	18	vat	vat	NOUN
ejge-4292	186	19	policy	policy	NOUN
ejge-4292	186	20	in	in	ADP
ejge-4292	186	21	nigeria	nigeria	PROPN
ejge-4292	186	22	.	.	PUNCT
ejge-4292	187	1	where	where	SCONJ
ejge-4292	187	2	vat	vat	NOUN
ejge-4292	187	3	is	be	AUX
ejge-4292	187	4	discovered	discover	VERB
ejge-4292	187	5	to	to	PART
ejge-4292	187	6	be	be	AUX
ejge-4292	187	7	socially	socially	ADV
ejge-4292	187	8	desirable	desirable	ADJ
ejge-4292	187	9	,	,	PUNCT
ejge-4292	187	10	the	the	DET
ejge-4292	187	11	result	result	NOUN
ejge-4292	187	12	from	from	ADP
ejge-4292	187	13	such	such	DET
ejge-4292	187	14	a	a	DET
ejge-4292	187	15	study	study	NOUN
ejge-4292	187	16	is	be	AUX
ejge-4292	187	17	european	european	ADJ
ejge-4292	187	18	journal	journal	NOUN
ejge-4292	187	19	of	of	ADP
ejge-4292	187	20	government	government	NOUN
ejge-4292	187	21	and	and	CCONJ
ejge-4292	187	22	economics	economic	NOUN
ejge-4292	187	23	2(2	2(2	NUM
ejge-4292	187	24	)	)	PUNCT
ejge-4292	187	25	146	146	NUM
ejge-4292	187	26	one	one	NOUN
ejge-4292	187	27	that	that	PRON
ejge-4292	187	28	can	can	AUX
ejge-4292	187	29	further	far	ADV
ejge-4292	187	30	make	make	VERB
ejge-4292	187	31	provision	provision	NOUN
ejge-4292	187	32	for	for	ADP
ejge-4292	187	33	better	well	ADJ
ejge-4292	187	34	management	management	NOUN
ejge-4292	187	35	of	of	ADP
ejge-4292	187	36	adverse	adverse	ADJ
ejge-4292	187	37	situations	situation	NOUN
ejge-4292	187	38	while	while	SCONJ
ejge-4292	187	39	consolidating	consolidate	VERB
ejge-4292	187	40	its	its	PRON
ejge-4292	187	41	benefits	benefit	NOUN
ejge-4292	187	42	.	.	PUNCT
ejge-4292	188	1	in	in	ADP
ejge-4292	188	2	the	the	DET
ejge-4292	188	3	case	case	NOUN
ejge-4292	188	4	of	of	ADP
ejge-4292	188	5	subsequent	subsequent	ADJ
ejge-4292	188	6	investigations	investigation	NOUN
ejge-4292	188	7	into	into	ADP
ejge-4292	188	8	the	the	DET
ejge-4292	188	9	area	area	NOUN
ejge-4292	188	10	of	of	ADP
ejge-4292	188	11	macroeconomic	macroeconomic	ADJ
ejge-4292	188	12	problems	problem	NOUN
ejge-4292	188	13	,	,	PUNCT
ejge-4292	188	14	partial	partial	ADJ
ejge-4292	188	15	equilibrium	equilibrium	NOUN
ejge-4292	188	16	analysis	analysis	NOUN
ejge-4292	188	17	is	be	AUX
ejge-4292	188	18	preferred	prefer	VERB
ejge-4292	188	19	,	,	PUNCT
ejge-4292	188	20	in	in	ADP
ejge-4292	188	21	view	view	NOUN
ejge-4292	188	22	of	of	ADP
ejge-4292	188	23	its	its	PRON
ejge-4292	188	24	feature	feature	NOUN
ejge-4292	188	25	of	of	ADP
ejge-4292	188	26	being	be	AUX
ejge-4292	188	27	able	able	ADJ
ejge-4292	188	28	to	to	PART
ejge-4292	188	29	disaggregate	disaggregate	VERB
ejge-4292	188	30	effects	effect	NOUN
ejge-4292	188	31	of	of	ADP
ejge-4292	188	32	given	give	VERB
ejge-4292	188	33	aggregates	aggregate	NOUN
ejge-4292	188	34	into	into	ADP
ejge-4292	188	35	short	short	ADJ
ejge-4292	188	36	and	and	CCONJ
ejge-4292	188	37	long	long	ADV
ejge-4292	188	38	-	-	PUNCT
ejge-4292	188	39	run	run	NOUN
ejge-4292	188	40	impacts	impact	NOUN
ejge-4292	188	41	,	,	PUNCT
ejge-4292	188	42	necessary	necessary	ADJ
ejge-4292	188	43	for	for	ADP
ejge-4292	188	44	a	a	DET
ejge-4292	188	45	more	more	ADV
ejge-4292	188	46	detailed	detailed	ADJ
ejge-4292	188	47	evaluation	evaluation	NOUN
ejge-4292	188	48	of	of	ADP
ejge-4292	188	49	outcomes	outcome	NOUN
ejge-4292	188	50	.	.	PUNCT
ejge-4292	189	1	furthermore	furthermore	ADV
ejge-4292	189	2	,	,	PUNCT
ejge-4292	189	3	this	this	DET
ejge-4292	189	4	paper	paper	NOUN
ejge-4292	189	5	advocates	advocate	VERB
ejge-4292	189	6	the	the	DET
ejge-4292	189	7	inclusion	inclusion	NOUN
ejge-4292	189	8	of	of	ADP
ejge-4292	189	9	remittances	remittance	NOUN
ejge-4292	189	10	in	in	ADP
ejge-4292	189	11	the	the	DET
ejge-4292	189	12	inflation	inflation	NOUN
ejge-4292	189	13	models	model	NOUN
ejge-4292	189	14	of	of	ADP
ejge-4292	189	15	developing	develop	VERB
ejge-4292	189	16	economies	economy	NOUN
ejge-4292	189	17	,	,	PUNCT
ejge-4292	189	18	from	from	ADP
ejge-4292	189	19	which	which	PRON
ejge-4292	189	20	they	they	PRON
ejge-4292	189	21	are	be	AUX
ejge-4292	189	22	mostly	mostly	ADV
ejge-4292	189	23	net	net	ADJ
ejge-4292	189	24	recipients	recipient	NOUN
ejge-4292	189	25	.	.	PUNCT
ejge-4292	190	1	remittances	remittance	NOUN
ejge-4292	190	2	constitute	constitute	VERB
ejge-4292	190	3	an	an	DET
ejge-4292	190	4	important	important	ADJ
ejge-4292	190	5	factor	factor	NOUN
ejge-4292	190	6	in	in	ADP
ejge-4292	190	7	the	the	DET
ejge-4292	190	8	inflation	inflation	NOUN
ejge-4292	190	9	models	model	NOUN
ejge-4292	190	10	of	of	ADP
ejge-4292	190	11	such	such	ADJ
ejge-4292	190	12	economies	economy	NOUN
ejge-4292	190	13	.	.	PUNCT
ejge-4292	191	1	references	reference	NOUN
ejge-4292	191	2	african	african	PROPN
ejge-4292	191	3	institute	institute	PROPN
ejge-4292	191	4	for	for	ADP
ejge-4292	191	5	applied	applied	ADJ
ejge-4292	191	6	economics	economic	NOUN
ejge-4292	191	7	(	(	PUNCT
ejge-4292	191	8	2010	2010	NUM
ejge-4292	191	9	)	)	PUNCT
ejge-4292	191	10	data	datum	NOUN
ejge-4292	191	11	bank	bank	PROPN
ejge-4292	191	12	for	for	ADP
ejge-4292	191	13	nigeria	nigeria	PROPN
ejge-4292	191	14	's	's	PART
ejge-4292	191	15	economics	economic	NOUN
ejge-4292	191	16	statistics	statistic	NOUN
ejge-4292	191	17	,	,	PUNCT
ejge-4292	191	18	enugu	enugu	PROPN
ejge-4292	191	19	.	.	PUNCT
ejge-4292	192	1	ajakaiye	ajakaiye	PROPN
ejge-4292	192	2	,	,	PUNCT
ejge-4292	192	3	dele	dele	PROPN
ejge-4292	192	4	olu	olu	PROPN
ejge-4292	192	5	(	(	PUNCT
ejge-4292	192	6	1999	1999	NUM
ejge-4292	192	7	)	)	PUNCT
ejge-4292	192	8	'	'	PUNCT
ejge-4292	192	9	macroeconomic	macroeconomic	ADJ
ejge-4292	192	10	effects	effect	NOUN
ejge-4292	192	11	of	of	ADP
ejge-4292	192	12	vat	vat	NOUN
ejge-4292	192	13	in	in	ADP
ejge-4292	192	14	nigeria	nigeria	PROPN
ejge-4292	192	15	:	:	PUNCT
ejge-4292	192	16	a	a	DET
ejge-4292	192	17	computable	computable	ADJ
ejge-4292	192	18	general	general	ADJ
ejge-4292	192	19	equilibrium	equilibrium	NOUN
ejge-4292	192	20	analysis	analysis	NOUN
ejge-4292	192	21	'	'	PUNCT
ejge-4292	192	22	,	,	PUNCT
ejge-4292	192	23	african	african	ADJ
ejge-4292	192	24	economic	economic	ADJ
ejge-4292	192	25	research	research	NOUN
ejge-4292	192	26	consortium	consortium	NOUN
ejge-4292	192	27	papers	paper	NOUN
ejge-4292	192	28	,	,	PUNCT
ejge-4292	192	29	n.	n.	PROPN
ejge-4292	192	30	92	92	NUM
ejge-4292	192	31	.	.	PUNCT
ejge-4292	193	1	aruwa	aruwa	PROPN
ejge-4292	193	2	,	,	PUNCT
ejge-4292	193	3	suleiman	suleiman	PROPN
ejge-4292	193	4	a.	a.	PROPN
ejge-4292	193	5	s.	s.	PROPN
ejge-4292	193	6	82008	82008	NUM
ejge-4292	193	7	)	)	PUNCT
ejge-4292	194	1	'	'	PUNCT
ejge-4292	194	2	the	the	DET
ejge-4292	194	3	administration	administration	NOUN
ejge-4292	194	4	and	and	CCONJ
ejge-4292	194	5	problems	problem	NOUN
ejge-4292	194	6	of	of	ADP
ejge-4292	194	7	value	value	NOUN
ejge-4292	194	8	added	add	VERB
ejge-4292	194	9	tax	tax	NOUN
ejge-4292	194	10	in	in	ADP
ejge-4292	194	11	nigeria	nigeria	PROPN
ejge-4292	194	12	'	'	PART
ejge-4292	194	13	finance	finance	NOUN
ejge-4292	194	14	and	and	CCONJ
ejge-4292	194	15	accounting	accounting	NOUN
ejge-4292	194	16	research	research	NOUN
ejge-4292	194	17	monitor	monitor	NOUN
ejge-4292	194	18	,	,	PUNCT
ejge-4292	194	19	2(2	2(2	NUM
ejge-4292	194	20	)	)	PUNCT
ejge-4292	194	21	available	available	ADJ
ejge-4292	194	22	at	at	ADP
ejge-4292	194	23	http://ssm.com/abstract=1418661	http://ssm.com/abstract=1418661	PROPN
ejge-4292	194	24	.	.	PUNCT
ejge-4292	195	1	bleaney	bleaney	PROPN
ejge-4292	195	2	,	,	PUNCT
ejge-4292	195	3	michael	michael	PROPN
ejge-4292	195	4	;	;	PUNCT
ejge-4292	195	5	gemmell	gemmell	PROPN
ejge-4292	195	6	,	,	PUNCT
ejge-4292	195	7	norman	norman	PROPN
ejge-4292	195	8	and	and	CCONJ
ejge-4292	195	9	david	david	PROPN
ejge-4292	195	10	greenaway	greenaway	PROPN
ejge-4292	195	11	(	(	PUNCT
ejge-4292	195	12	1995	1995	NUM
ejge-4292	195	13	)	)	PUNCT
ejge-4292	195	14	,	,	PUNCT
ejge-4292	195	15	'	'	PUNCT
ejge-4292	195	16	tax	tax	NOUN
ejge-4292	195	17	revenue	revenue	NOUN
ejge-4292	195	18	instability	instability	NOUN
ejge-4292	195	19	,	,	PUNCT
ejge-4292	195	20	with	with	ADP
ejge-4292	195	21	particular	particular	ADJ
ejge-4292	195	22	reference	reference	NOUN
ejge-4292	195	23	to	to	ADP
ejge-4292	195	24	sub	sub	ADJ
ejge-4292	195	25	-	-	ADJ
ejge-4292	195	26	saharan	saharan	ADJ
ejge-4292	195	27	africa	africa	PROPN
ejge-4292	195	28	'	'	PROPN
ejge-4292	195	29	,	,	PUNCT
ejge-4292	195	30	journal	journal	NOUN
ejge-4292	195	31	of	of	ADP
ejge-4292	195	32	development	development	NOUN
ejge-4292	195	33	studies	study	NOUN
ejge-4292	195	34	31	31	NUM
ejge-4292	195	35	(	(	PUNCT
ejge-4292	195	36	6	6	NUM
ejge-4292	195	37	):	):	PUNCT
ejge-4292	195	38	883	883	NUM
ejge-4292	195	39	-	-	SYM
ejge-4292	195	40	902	902	NUM
ejge-4292	195	41	.	.	PUNCT
ejge-4292	196	1	bogetic	bogetic	PROPN
ejge-4292	196	2	,	,	PUNCT
ejge-4292	196	3	zeljko	zeljko	PROPN
ejge-4292	196	4	and	and	CCONJ
ejge-4292	196	5	fareed	fareed	PROPN
ejge-4292	196	6	hassan	hassan	PROPN
ejge-4292	196	7	(	(	PUNCT
ejge-4292	196	8	1993	1993	NUM
ejge-4292	196	9	)	)	PUNCT
ejge-4292	196	10	,	,	PUNCT
ejge-4292	196	11	“	"	PUNCT
ejge-4292	196	12	determinants	determinant	NOUN
ejge-4292	196	13	of	of	ADP
ejge-4292	196	14	value	value	NOUN
ejge-4292	196	15	-	-	PUNCT
ejge-4292	196	16	added	add	VERB
ejge-4292	196	17	tax	tax	NOUN
ejge-4292	196	18	revenue	revenue	NOUN
ejge-4292	196	19	:	:	PUNCT
ejge-4292	196	20	a	a	DET
ejge-4292	196	21	cross	cross	ADJ
ejge-4292	196	22	sectoral	sectoral	ADJ
ejge-4292	196	23	analysis	analysis	NOUN
ejge-4292	196	24	”	"	PUNCT
ejge-4292	196	25	world	world	NOUN
ejge-4292	196	26	bank	bank	PROPN
ejge-4292	196	27	working	working	PROPN
ejge-4292	196	28	paper	paper	NOUN
ejge-4292	196	29	-	-	PUNCT
ejge-4292	196	30	series	series	NOUN
ejge-4292	196	31	no	no	NOUN
ejge-4292	196	32	.	.	PROPN
ejge-4292	196	33	1203	1203	NUM
ejge-4292	196	34	.	.	PUNCT
ejge-4292	197	1	diallo	diallo	PROPN
ejge-4292	197	2	,	,	PUNCT
ejge-4292	197	3	oumar	oumar	PROPN
ejge-4292	197	4	(	(	PUNCT
ejge-4292	197	5	2009	2009	NUM
ejge-4292	197	6	)	)	PUNCT
ejge-4292	197	7	“	"	PUNCT
ejge-4292	197	8	tortuous	tortuous	ADJ
ejge-4292	197	9	road	road	NOUN
ejge-4292	197	10	,	,	PUNCT
ejge-4292	197	11	towards	towards	ADP
ejge-4292	197	12	countercyclical	countercyclical	ADJ
ejge-4292	197	13	fiscal	fiscal	ADJ
ejge-4292	197	14	policy	policy	NOUN
ejge-4292	197	15	:	:	PUNCT
ejge-4292	197	16	lessons	lesson	NOUN
ejge-4292	197	17	from	from	ADP
ejge-4292	197	18	democratized	democratized	ADJ
ejge-4292	197	19	sub	sub	ADJ
ejge-4292	197	20	-	-	ADJ
ejge-4292	197	21	saharan	saharan	ADJ
ejge-4292	197	22	africa	africa	PROPN
ejge-4292	197	23	”	"	PUNCT
ejge-4292	197	24	,	,	PUNCT
ejge-4292	197	25	journal	journal	NOUN
ejge-4292	197	26	of	of	ADP
ejge-4292	197	27	policy	policy	NOUN
ejge-4292	197	28	modelling	model	VERB
ejge-4292	197	29	31(1	31(1	NUM
ejge-4292	197	30	):	):	PUNCT
ejge-4292	197	31	36	36	NUM
ejge-4292	197	32	-	-	SYM
ejge-4292	197	33	50	50	NUM
ejge-4292	197	34	.	.	PUNCT
ejge-4292	198	1	ebeke	ebeke	ADJ
ejge-4292	198	2	,	,	PUNCT
ejge-4292	198	3	christian	christian	PROPN
ejge-4292	198	4	and	and	CCONJ
ejge-4292	198	5	helene	helene	PROPN
ejge-4292	198	6	ehrhart	ehrhart	PROPN
ejge-4292	198	7	(	(	PUNCT
ejge-4292	198	8	2010	2010	NUM
ejge-4292	198	9	)	)	PUNCT
ejge-4292	198	10	“	"	PUNCT
ejge-4292	198	11	tax	tax	NOUN
ejge-4292	198	12	revenue	revenue	NOUN
ejge-4292	198	13	instability	instability	NOUN
ejge-4292	198	14	in	in	ADP
ejge-4292	198	15	subsaharan	subsaharan	PROPN
ejge-4292	198	16	africa	africa	PROPN
ejge-4292	198	17	:	:	PUNCT
ejge-4292	198	18	consequences	consequence	NOUN
ejge-4292	198	19	and	and	CCONJ
ejge-4292	198	20	remedies	remedy	NOUN
ejge-4292	198	21	,	,	PUNCT
ejge-4292	198	22	cerdi	cerdi	VERB
ejge-4292	198	23	working	working	NOUN
ejge-4292	198	24	paper	paper	NOUN
ejge-4292	198	25	no.1192	no.1192	PROPN
ejge-4292	198	26	.	.	PUNCT
ejge-4292	198	27	fatás	fatás	PROPN
ejge-4292	198	28	,	,	PUNCT
ejge-4292	198	29	antonio	antonio	PROPN
ejge-4292	198	30	and	and	CCONJ
ejge-4292	198	31	iljan	iljan	VERB
ejge-4292	198	32	mihov	mihov	PROPN
ejge-4292	198	33	(	(	PUNCT
ejge-4292	198	34	2003	2003	NUM
ejge-4292	198	35	)	)	PUNCT
ejge-4292	198	36	“	"	PUNCT
ejge-4292	198	37	the	the	DET
ejge-4292	198	38	case	case	NOUN
ejge-4292	198	39	for	for	ADP
ejge-4292	198	40	restricting	restrict	VERB
ejge-4292	198	41	fiscal	fiscal	ADJ
ejge-4292	198	42	policy	policy	NOUN
ejge-4292	198	43	discretion	discretion	NOUN
ejge-4292	198	44	”	"	PUNCT
ejge-4292	198	45	,	,	PUNCT
ejge-4292	198	46	quarterly	quarterly	ADJ
ejge-4292	198	47	journal	journal	NOUN
ejge-4292	198	48	of	of	ADP
ejge-4292	198	49	economics	economic	NOUN
ejge-4292	198	50	118	118	NUM
ejge-4292	198	51	(	(	PUNCT
ejge-4292	198	52	4	4	NUM
ejge-4292	198	53	):	):	PUNCT
ejge-4292	198	54	1419	1419	NUM
ejge-4292	198	55	-	-	SYM
ejge-4292	198	56	1447	1447	NUM
ejge-4292	198	57	.	.	PUNCT
ejge-4292	199	1	fatukasi	fatukasi	PROPN
ejge-4292	199	2	,	,	PUNCT
ejge-4292	199	3	bayo	bayo	PROPN
ejge-4292	199	4	(	(	PUNCT
ejge-4292	199	5	2005	2005	NUM
ejge-4292	199	6	)	)	PUNCT
ejge-4292	199	7	“	"	PUNCT
ejge-4292	199	8	determinants	determinant	NOUN
ejge-4292	199	9	of	of	ADP
ejge-4292	199	10	inflation	inflation	NOUN
ejge-4292	199	11	in	in	ADP
ejge-4292	199	12	nigeria	nigeria	PROPN
ejge-4292	199	13	:	:	PUNCT
ejge-4292	199	14	an	an	DET
ejge-4292	199	15	empirical	empirical	ADJ
ejge-4292	199	16	analysis	analysis	NOUN
ejge-4292	199	17	”	"	PUNCT
ejge-4292	199	18	,	,	PUNCT
ejge-4292	199	19	international	international	ADJ
ejge-4292	199	20	journal	journal	NOUN
ejge-4292	199	21	of	of	ADP
ejge-4292	199	22	humanities	humanity	NOUN
ejge-4292	199	23	and	and	CCONJ
ejge-4292	199	24	social	social	ADJ
ejge-4292	199	25	sciences	science	NOUN
ejge-4292	199	26	1(18	1(18	NUM
ejge-4292	199	27	):	):	PUNCT
ejge-4292	199	28	262	262	NUM
ejge-4292	199	29	-	-	SYM
ejge-4292	199	30	271	271	NUM
ejge-4292	199	31	.	.	PUNCT
ejge-4292	199	32	federal	federal	PROPN
ejge-4292	199	33	inland	inland	PROPN
ejge-4292	199	34	revenue	revenue	NOUN
ejge-4292	199	35	service	service	NOUN
ejge-4292	199	36	(	(	PUNCT
ejge-4292	199	37	1993a	1993a	NUM
ejge-4292	199	38	)	)	PUNCT
ejge-4292	199	39	value	value	NOUN
ejge-4292	199	40	added	add	VERB
ejge-4292	199	41	tax	tax	NOUN
ejge-4292	199	42	decree	decree	NOUN
ejge-4292	199	43	no	no	INTJ
ejge-4292	199	44	.	.	NOUN
ejge-4292	200	1	102	102	NUM
ejge-4292	200	2	.	.	PUNCT
ejge-4292	201	1	federal	federal	PROPN
ejge-4292	201	2	inland	inland	PROPN
ejge-4292	201	3	revenue	revenue	NOUN
ejge-4292	201	4	service	service	NOUN
ejge-4292	201	5	(	(	PUNCT
ejge-4292	201	6	1993b	1993b	NUM
ejge-4292	201	7	)	)	PUNCT
ejge-4292	201	8	'	'	NUM
ejge-4292	201	9	value	value	NOUN
ejge-4292	201	10	added	add	VERB
ejge-4292	201	11	tax	tax	NOUN
ejge-4292	201	12	'	'	PUNCT
ejge-4292	201	13	,	,	PUNCT
ejge-4292	201	14	firs	fir	NOUN
ejge-4292	201	15	information	information	NOUN
ejge-4292	201	16	circular	circular	ADJ
ejge-4292	201	17	no	no	NOUN
ejge-4292	201	18	.	.	PROPN
ejge-4292	201	19	9304	9304	NUM
ejge-4292	201	20	.	.	PUNCT
ejge-4292	202	1	federal	federal	PROPN
ejge-4292	202	2	inland	inland	PROPN
ejge-4292	202	3	revenue	revenue	NOUN
ejge-4292	202	4	service	service	NOUN
ejge-4292	202	5	(	(	PUNCT
ejge-4292	202	6	1993c	1993c	NUM
ejge-4292	202	7	)	)	PUNCT
ejge-4292	202	8	'	'	PART
ejge-4292	202	9	vat	vat	NOUN
ejge-4292	202	10	on	on	ADP
ejge-4292	202	11	imports	import	NOUN
ejge-4292	202	12	'	'	PART
ejge-4292	202	13	,	,	PUNCT
ejge-4292	202	14	firs	fir	NOUN
ejge-4292	202	15	information	information	NOUN
ejge-4292	202	16	circular	circular	ADJ
ejge-4292	202	17	no	no	DET
ejge-4292	202	18	9305	9305	NUM
ejge-4292	202	19	.	.	PUNCT
ejge-4292	203	1	gillis	gillis	PROPN
ejge-4292	203	2	,	,	PUNCT
ejge-4292	203	3	makolm	makolm	PROPN
ejge-4292	203	4	;	;	PUNCT
ejge-4292	203	5	shoup	shoup	PROPN
ejge-4292	203	6	,	,	PUNCT
ejge-4292	203	7	carl	carl	PROPN
ejge-4292	203	8	and	and	CCONJ
ejge-4292	203	9	sicat	sicat	NOUN
ejge-4292	203	10	,	,	PUNCT
ejge-4292	203	11	g.	g.	PROPN
ejge-4292	203	12	(	(	PUNCT
ejge-4292	203	13	eds	eds	PROPN
ejge-4292	203	14	.	.	PUNCT
ejge-4292	203	15	)	)	PUNCT
ejge-4292	203	16	(	(	PUNCT
ejge-4292	203	17	1989	1989	NUM
ejge-4292	203	18	)	)	PUNCT
ejge-4292	203	19	,	,	PUNCT
ejge-4292	203	20	value	value	NOUN
ejge-4292	203	21	added	add	VERB
ejge-4292	203	22	taxation	taxation	NOUN
ejge-4292	203	23	in	in	ADP
ejge-4292	203	24	developing	develop	VERB
ejge-4292	203	25	countries	country	NOUN
ejge-4292	203	26	.	.	PUNCT
ejge-4292	204	1	washington	washington	PROPN
ejge-4292	204	2	d.c	d.c	PROPN
ejge-4292	204	3	.	.	PUNCT
ejge-4292	204	4	:	:	PUNCT
ejge-4292	205	1	the	the	DET
ejge-4292	205	2	world	world	PROPN
ejge-4292	205	3	bank	bank	PROPN
ejge-4292	205	4	.	.	PUNCT
ejge-4292	206	1	guillaumont	guillaumont	PROPN
ejge-4292	206	2	,	,	PUNCT
ejge-4292	206	3	patrick	patrick	PROPN
ejge-4292	206	4	;	;	PUNCT
ejge-4292	206	5	jeanneney	jeanneney	NOUN
ejge-4292	206	6	,	,	PUNCT
ejge-4292	206	7	sylviane	sylviane	NOUN
ejge-4292	206	8	and	and	CCONJ
ejge-4292	206	9	jean	jean	NOUN
ejge-4292	206	10	-	-	PUNCT
ejge-4292	206	11	franciscois	franciscois	NOUN
ejge-4292	206	12	brun	brun	NOUN
ejge-4292	206	13	(	(	PUNCT
ejge-4292	206	14	1999	1999	NUM
ejge-4292	206	15	)	)	PUNCT
ejge-4292	206	16	'	'	PUNCT
ejge-4292	207	1	how	how	SCONJ
ejge-4292	207	2	instability	instability	NOUN
ejge-4292	207	3	lowers	lower	VERB
ejge-4292	207	4	africa	africa	PROPN
ejge-4292	207	5	’s	’s	PART
ejge-4292	207	6	growth	growth	PROPN
ejge-4292	207	7	'	'	PART
ejge-4292	207	8	,	,	PUNCT
ejge-4292	207	9	journal	journal	NOUN
ejge-4292	207	10	of	of	ADP
ejge-4292	207	11	african	african	ADJ
ejge-4292	207	12	economies	economy	NOUN
ejge-4292	207	13	8	8	NUM
ejge-4292	207	14	(	(	PUNCT
ejge-4292	207	15	1	1	NUM
ejge-4292	207	16	):	):	PUNCT
ejge-4292	207	17	87	87	NUM
ejge-4292	207	18	-	-	SYM
ejge-4292	207	19	107	107	NUM
ejge-4292	207	20	lim	lim	PROPN
ejge-4292	207	21	,	,	PUNCT
ejge-4292	207	22	daniel	daniel	PROPN
ejge-4292	207	23	(	(	PUNCT
ejge-4292	207	24	1983	1983	NUM
ejge-4292	207	25	)	)	PUNCT
ejge-4292	207	26	'	'	PUNCT
ejge-4292	207	27	instability	instability	NOUN
ejge-4292	207	28	of	of	ADP
ejge-4292	207	29	government	government	NOUN
ejge-4292	207	30	revenue	revenue	NOUN
ejge-4292	207	31	and	and	CCONJ
ejge-4292	207	32	expenditure	expenditure	NOUN
ejge-4292	207	33	in	in	ADP
ejge-4292	207	34	less	less	ADJ
ejge-4292	207	35	developed	developed	ADJ
ejge-4292	207	36	countries	country	NOUN
ejge-4292	207	37	'	'	PART
ejge-4292	207	38	,	,	PUNCT
ejge-4292	207	39	world	world	NOUN
ejge-4292	207	40	development	development	NOUN
ejge-4292	207	41	report	report	PROPN
ejge-4292	207	42	,	,	PUNCT
ejge-4292	207	43	11(5	11(5	NUM
ejge-4292	207	44	):	):	PUNCT
ejge-4292	207	45	447	447	NUM
ejge-4292	207	46	-	-	SYM
ejge-4292	207	47	450	450	NUM
ejge-4292	207	48	.	.	PUNCT
ejge-4292	208	1	loayza	loayza	PROPN
ejge-4292	208	2	,	,	PUNCT
ejge-4292	208	3	norman	norman	PROPN
ejge-4292	208	4	;	;	PUNCT
ejge-4292	208	5	ranciere	ranciere	NOUN
ejge-4292	208	6	,	,	PUNCT
ejge-4292	208	7	romain	romain	PROPN
ejge-4292	208	8	;	;	PUNCT
ejge-4292	208	9	sirven	sirven	VERB
ejge-4292	208	10	,	,	PUNCT
ejge-4292	208	11	luis	luis	PROPN
ejge-4292	208	12	and	and	CCONJ
ejge-4292	208	13	jaume	jaume	PROPN
ejge-4292	208	14	ventura	ventura	PROPN
ejge-4292	208	15	(	(	PUNCT
ejge-4292	208	16	2007	2007	NUM
ejge-4292	208	17	)	)	PUNCT
ejge-4292	208	18	'	'	PUNCT
ejge-4292	208	19	macro	macro	ADJ
ejge-4292	208	20	economic	economic	ADJ
ejge-4292	208	21	volatility	volatility	NOUN
ejge-4292	208	22	and	and	CCONJ
ejge-4292	208	23	welfare	welfare	NOUN
ejge-4292	208	24	in	in	ADP
ejge-4292	208	25	developing	develop	VERB
ejge-4292	208	26	countries	country	NOUN
ejge-4292	208	27	:	:	PUNCT
ejge-4292	208	28	an	an	DET
ejge-4292	208	29	introduction	introduction	NOUN
ejge-4292	208	30	'	'	PUNCT
ejge-4292	208	31	,	,	PUNCT
ejge-4292	208	32	world	world	PROPN
ejge-4292	208	33	bank	bank	PROPN
ejge-4292	208	34	economic	economic	PROPN
ejge-4292	208	35	review	review	PROPN
ejge-4292	208	36	21(3	21(3	NUM
ejge-4292	208	37	):	):	PUNCT
ejge-4292	208	38	343	343	NUM
ejge-4292	208	39	-	-	SYM
ejge-4292	208	40	357	357	NUM
ejge-4292	208	41	.	.	PUNCT
ejge-4292	208	42	ikpe	ikpe	NOUN
ejge-4292	208	43	and	and	CCONJ
ejge-4292	208	44	nteegah	nteegah	VERB
ejge-4292	208	45	●	●	NUM
ejge-4292	208	46	value	value	NOUN
ejge-4292	208	47	added	add	VERB
ejge-4292	208	48	tax	tax	NOUN
ejge-4292	208	49	and	and	CCONJ
ejge-4292	208	50	price	price	NOUN
ejge-4292	208	51	stability	stability	NOUN
ejge-4292	208	52	in	in	ADP
ejge-4292	208	53	nigeria	nigeria	PROPN
ejge-4292	208	54	147	147	NUM
ejge-4292	208	55	mclure	mclure	NOUN
ejge-4292	208	56	,	,	PUNCT
ejge-4292	208	57	charles	charles	PROPN
ejge-4292	208	58	e.	e.	PROPN
ejge-4292	208	59	,	,	PUNCT
ejge-4292	208	60	jr	jr	PROPN
ejge-4292	208	61	.	.	PROPN
ejge-4292	208	62	(	(	PUNCT
ejge-4292	208	63	1989	1989	NUM
ejge-4292	208	64	)	)	PUNCT
ejge-4292	208	65	'	'	VERB
ejge-4292	208	66	income	income	NOUN
ejge-4292	208	67	distribution	distribution	NOUN
ejge-4292	208	68	and	and	CCONJ
ejge-4292	208	69	tax	tax	NOUN
ejge-4292	208	70	incidence	incidence	NOUN
ejge-4292	208	71	under	under	ADP
ejge-4292	208	72	vat	vat	NOUN
ejge-4292	208	73	'	'	PUNCT
ejge-4292	208	74	in	in	ADP
ejge-4292	208	75	gillis	gillis	PROPN
ejge-4292	208	76	,	,	PUNCT
ejge-4292	208	77	makolm	makolm	NOUN
ejge-4292	208	78	,	,	PUNCT
ejge-4292	208	79	carl	carl	PROPN
ejge-4292	208	80	s.	s.	PROPN
ejge-4292	208	81	shoup	shoup	PROPN
ejge-4292	208	82	and	and	CCONJ
ejge-4292	208	83	g.	g.	PROPN
ejge-4292	208	84	p.	p.	NOUN
ejge-4292	208	85	sicat	sicat	PROPN
ejge-4292	208	86	(	(	PUNCT
ejge-4292	208	87	eds	ed	NOUN
ejge-4292	208	88	)	)	PUNCT
ejge-4292	208	89	value	value	NOUN
ejge-4292	208	90	and	and	CCONJ
ejge-4292	208	91	taxation	taxation	NOUN
ejge-4292	208	92	in	in	ADP
ejge-4292	208	93	developing	develop	VERB
ejge-4292	208	94	countries	country	NOUN
ejge-4292	208	95	.	.	PUNCT
ejge-4292	209	1	washington	washington	PROPN
ejge-4292	209	2	d.c	d.c	PROPN
ejge-4292	209	3	.	.	PUNCT
ejge-4292	209	4	:	:	PUNCT
ejge-4292	210	1	the	the	DET
ejge-4292	210	2	world	world	PROPN
ejge-4292	210	3	bank	bank	PROPN
ejge-4292	210	4	.	.	PUNCT
ejge-4292	211	1	naiyeju	naiyeju	PROPN
ejge-4292	211	2	,	,	PUNCT
ejge-4292	211	3	j.a	j.a	PROPN
ejge-4292	211	4	.	.	PROPN
ejge-4292	211	5	(	(	PUNCT
ejge-4292	211	6	1996	1996	NUM
ejge-4292	211	7	)	)	PUNCT
ejge-4292	211	8	,	,	PUNCT
ejge-4292	211	9	'	'	PUNCT
ejge-4292	211	10	administration	administration	NOUN
ejge-4292	211	11	of	of	ADP
ejge-4292	211	12	vat	vat	NOUN
ejge-4292	211	13	in	in	ADP
ejge-4292	211	14	nigeria	nigeria	PROPN
ejge-4292	211	15	'	'	PART
ejge-4292	211	16	firs	fir	NOUN
ejge-4292	211	17	enlightenment	enlightenment	PROPN
ejge-4292	211	18	workshop	workshop	PROPN
ejge-4292	211	19	paper	paper	NOUN
ejge-4292	211	20	,	,	PUNCT
ejge-4292	211	21	national	national	ADJ
ejge-4292	211	22	theatre	theatre	NOUN
ejge-4292	211	23	,	,	PUNCT
ejge-4292	211	24	lagos	lago	NOUN
ejge-4292	211	25	.	.	PUNCT
ejge-4292	212	1	owolabi	owolabi	NOUN
ejge-4292	212	2	,	,	PUNCT
ejge-4292	212	3	oyeleke	oyeleke	ADJ
ejge-4292	212	4	a.	a.	NOUN
ejge-4292	212	5	and	and	CCONJ
ejge-4292	212	6	andy	andy	PROPN
ejge-4292	212	7	t.	t.	PROPN
ejge-4292	212	8	okwu	okwu	PROPN
ejge-4292	212	9	(	(	PUNCT
ejge-4292	212	10	2011	2011	NUM
ejge-4292	212	11	)	)	PUNCT
ejge-4292	212	12	'	'	PUNCT
ejge-4292	212	13	empirical	empirical	ADJ
ejge-4292	212	14	evaluation	evaluation	NOUN
ejge-4292	212	15	of	of	ADP
ejge-4292	212	16	contribution	contribution	NOUN
ejge-4292	212	17	of	of	ADP
ejge-4292	212	18	value	value	NOUN
ejge-4292	212	19	added	add	VERB
ejge-4292	212	20	tax	tax	NOUN
ejge-4292	212	21	to	to	ADP
ejge-4292	212	22	development	development	NOUN
ejge-4292	212	23	of	of	ADP
ejge-4292	212	24	lagos	lagos	PROPN
ejge-4292	212	25	state	state	NOUN
ejge-4292	212	26	economy	economy	NOUN
ejge-4292	212	27	'	'	PART
ejge-4292	212	28	,	,	PUNCT
ejge-4292	212	29	journal	journal	NOUN
ejge-4292	212	30	of	of	ADP
ejge-4292	212	31	middle	middle	ADJ
ejge-4292	212	32	eastern	eastern	ADJ
ejge-4292	212	33	finance	finance	NOUN
ejge-4292	212	34	and	and	CCONJ
ejge-4292	212	35	economics	economic	NOUN
ejge-4292	212	36	1(9	1(9	NUM
ejge-4292	212	37	):	):	PUNCT
ejge-4292	212	38	24	24	NUM
ejge-4292	212	39	-	-	SYM
ejge-4292	212	40	34	34	NUM
ejge-4292	212	41	.	.	PUNCT
ejge-4292	213	1	shalizi	shalizi	NOUN
ejge-4292	213	2	,	,	PUNCT
ejge-4292	213	3	z	z	PROPN
ejge-4292	213	4	and	and	CCONJ
ejge-4292	213	5	lynd	lynd	PROPN
ejge-4292	213	6	squire	squire	NOUN
ejge-4292	213	7	(	(	PUNCT
ejge-4292	213	8	1989	1989	NUM
ejge-4292	213	9	)	)	PUNCT
ejge-4292	213	10	'	'	PUNCT
ejge-4292	213	11	consumption	consumption	NOUN
ejge-4292	213	12	taxes	taxis	NOUN
ejge-4292	213	13	in	in	ADP
ejge-4292	213	14	sub	sub	NOUN
ejge-4292	213	15	-	-	PROPN
ejge-4292	213	16	africa	africa	ADJ
ejge-4292	213	17	:	:	PUNCT
ejge-4292	214	1	building	build	VERB
ejge-4292	214	2	on	on	ADP
ejge-4292	214	3	existing	exist	VERB
ejge-4292	214	4	instruments	instrument	NOUN
ejge-4292	214	5	'	'	PUNCT
ejge-4292	214	6	in	in	ADP
ejge-4292	214	7	gillis	gillis	PROPN
ejge-4292	214	8	,	,	PUNCT
ejge-4292	214	9	makolm	makolm	NOUN
ejge-4292	214	10	,	,	PUNCT
ejge-4292	214	11	carl	carl	PROPN
ejge-4292	214	12	s.	s.	PROPN
ejge-4292	214	13	shoup	shoup	PROPN
ejge-4292	214	14	and	and	CCONJ
ejge-4292	214	15	g.	g.	PROPN
ejge-4292	214	16	p.	p.	NOUN
ejge-4292	214	17	sicat	sicat	PROPN
ejge-4292	214	18	(	(	PUNCT
ejge-4292	214	19	eds	ed	NOUN
ejge-4292	214	20	)	)	PUNCT
ejge-4292	214	21	value	value	NOUN
ejge-4292	214	22	and	and	CCONJ
ejge-4292	214	23	taxation	taxation	NOUN
ejge-4292	214	24	in	in	ADP
ejge-4292	214	25	developing	develop	VERB
ejge-4292	214	26	countries	country	NOUN
ejge-4292	214	27	.	.	PUNCT
ejge-4292	215	1	washington	washington	PROPN
ejge-4292	215	2	d.c	d.c	PROPN
ejge-4292	215	3	.	.	PUNCT
ejge-4292	215	4	:	:	PUNCT
ejge-4292	216	1	the	the	DET
ejge-4292	216	2	world	world	PROPN
ejge-4292	216	3	bank	bank	PROPN
ejge-4292	216	4	.	.	PUNCT
ejge-4292	217	1	shoup	shoup	PROPN
ejge-4292	217	2	(	(	PUNCT
ejge-4292	217	3	1989	1989	NUM
ejge-4292	217	4	)	)	PUNCT
ejge-4292	217	5	,	,	PUNCT
ejge-4292	217	6	'	'	PUNCT
ejge-4292	217	7	changing	change	VERB
ejge-4292	217	8	among	among	ADP
ejge-4292	217	9	types	type	NOUN
ejge-4292	217	10	of	of	ADP
ejge-4292	217	11	vats	vat	NOUN
ejge-4292	217	12	'	'	PUNCT
ejge-4292	217	13	in	in	ADP
ejge-4292	217	14	gillis	gillis	PROPN
ejge-4292	217	15	,	,	PUNCT
ejge-4292	217	16	makolm	makolm	NOUN
ejge-4292	217	17	,	,	PUNCT
ejge-4292	217	18	carl	carl	PROPN
ejge-4292	217	19	s.	s.	PROPN
ejge-4292	217	20	shoup	shoup	PROPN
ejge-4292	217	21	and	and	CCONJ
ejge-4292	217	22	g.	g.	PROPN
ejge-4292	217	23	p.	p.	NOUN
ejge-4292	217	24	sicat	sicat	PROPN
ejge-4292	217	25	(	(	PUNCT
ejge-4292	217	26	eds	ed	NOUN
ejge-4292	217	27	)	)	PUNCT
ejge-4292	217	28	value	value	NOUN
ejge-4292	217	29	and	and	CCONJ
ejge-4292	217	30	taxation	taxation	NOUN
ejge-4292	217	31	in	in	ADP
ejge-4292	217	32	developing	develop	VERB
ejge-4292	217	33	countries	country	NOUN
ejge-4292	217	34	.	.	PUNCT
ejge-4292	218	1	washington	washington	PROPN
ejge-4292	218	2	d.c	d.c	PROPN
ejge-4292	218	3	.	.	PUNCT
ejge-4292	218	4	:	:	PUNCT
ejge-4292	219	1	the	the	DET
ejge-4292	219	2	world	world	PROPN
ejge-4292	219	3	bank	bank	PROPN
ejge-4292	219	4	.	.	PUNCT
ejge-4292	220	1	talvi	talvi	PROPN
ejge-4292	220	2	,	,	PUNCT
ejge-4292	220	3	ernesto	ernesto	PROPN
ejge-4292	220	4	and	and	CCONJ
ejge-4292	220	5	carlos	carlos	PROPN
ejge-4292	220	6	vegh	vegh	PROPN
ejge-4292	220	7	(	(	PUNCT
ejge-4292	220	8	2005	2005	NUM
ejge-4292	220	9	)	)	PUNCT
ejge-4292	220	10	'	'	PUNCT
ejge-4292	220	11	tax	tax	NOUN
ejge-4292	220	12	base	base	NOUN
ejge-4292	220	13	variability	variability	NOUN
ejge-4292	220	14	and	and	CCONJ
ejge-4292	220	15	pro	pro	ADJ
ejge-4292	220	16	-	-	ADJ
ejge-4292	220	17	cyclical	cyclical	ADJ
ejge-4292	220	18	fiscal	fiscal	ADJ
ejge-4292	220	19	policy	policy	NOUN
ejge-4292	220	20	in	in	ADP
ejge-4292	220	21	developing	develop	VERB
ejge-4292	220	22	countries	country	NOUN
ejge-4292	220	23	'	'	PART
ejge-4292	220	24	,	,	PUNCT
ejge-4292	220	25	journal	journal	NOUN
ejge-4292	220	26	of	of	ADP
ejge-4292	220	27	development	development	NOUN
ejge-4292	220	28	economics	economic	NOUN
ejge-4292	220	29	,	,	PUNCT
ejge-4292	220	30	78(1	78(1	NOUN
ejge-4292	220	31	):	):	PUNCT
ejge-4292	220	32	156	156	NUM
ejge-4292	220	33	–	–	SYM
ejge-4292	220	34	190	190	NUM
ejge-4292	220	35	.	.	PUNCT
ejge-4292	221	1	thornton	thornton	PROPN
ejge-4292	221	2	,	,	PUNCT
ejge-4292	221	3	john	john	PROPN
ejge-4292	221	4	(	(	PUNCT
ejge-4292	221	5	2008	2008	NUM
ejge-4292	221	6	)	)	PUNCT
ejge-4292	221	7	,	,	PUNCT
ejge-4292	221	8	'	'	PUNCT
ejge-4292	221	9	explaining	explain	VERB
ejge-4292	221	10	procyclical	procyclical	ADJ
ejge-4292	221	11	fiscal	fiscal	ADJ
ejge-4292	221	12	policy	policy	NOUN
ejge-4292	221	13	in	in	ADP
ejge-4292	221	14	african	african	ADJ
ejge-4292	221	15	countries	country	NOUN
ejge-4292	221	16	'	'	PART
ejge-4292	221	17	,	,	PUNCT
ejge-4292	221	18	journal	journal	NOUN
ejge-4292	221	19	of	of	ADP
ejge-4292	221	20	african	african	ADJ
ejge-4292	221	21	economies	economy	NOUN
ejge-4292	221	22	,	,	PUNCT
ejge-4292	221	23	17(3	17(3	NUM
ejge-4292	221	24	):	):	PUNCT
ejge-4292	221	25	451	451	NUM
ejge-4292	221	26	-	-	SYM
ejge-4292	221	27	464	464	NUM
ejge-4292	221	28	.	.	PUNCT
ejge-4292	222	1	unegbu	unegbu	NOUN
ejge-4292	222	2	,	,	PUNCT
ejge-4292	222	3	angus	angus	NOUN
ejge-4292	222	4	and	and	CCONJ
ejge-4292	222	5	david	david	PROPN
ejge-4292	222	6	irefin	irefin	PROPN
ejge-4292	222	7	(	(	PUNCT
ejge-4292	222	8	2011	2011	NUM
ejge-4292	222	9	)	)	PUNCT
ejge-4292	222	10	'	'	PUNCT
ejge-4292	222	11	impact	impact	NOUN
ejge-4292	222	12	of	of	ADP
ejge-4292	222	13	vat	vat	NOUN
ejge-4292	222	14	on	on	ADP
ejge-4292	222	15	economic	economic	ADJ
ejge-4292	222	16	development	development	NOUN
ejge-4292	222	17	of	of	ADP
ejge-4292	222	18	emerging	emerge	VERB
ejge-4292	222	19	nations	nation	NOUN
ejge-4292	222	20	'	'	PART
ejge-4292	222	21	,	,	PUNCT
ejge-4292	222	22	journal	journal	NOUN
ejge-4292	222	23	of	of	ADP
ejge-4292	222	24	economics	economic	NOUN
ejge-4292	222	25	and	and	CCONJ
ejge-4292	222	26	international	international	ADJ
ejge-4292	222	27	finance	finance	NOUN
ejge-4292	222	28	3	3	NUM
ejge-4292	222	29	(	(	PUNCT
ejge-4292	222	30	8)	8)	NUM
ejge-4292	222	31	:	:	SYM
ejge-4292	222	32	492503	492503	NUM
ejge-4292	222	33	.	.	PUNCT
ejge-4292	223	1	worlu	worlu	NOUN
ejge-4292	223	2	,	,	PUNCT
ejge-4292	223	3	christian	christian	PROPN
ejge-4292	223	4	and	and	CCONJ
ejge-4292	223	5	emeka	emeka	PROPN
ejge-4292	223	6	nkoro	nkoro	PROPN
ejge-4292	223	7	(	(	PUNCT
ejge-4292	223	8	2012	2012	NUM
ejge-4292	223	9	)	)	PUNCT
ejge-4292	223	10	,	,	PUNCT
ejge-4292	223	11	'	'	PUNCT
ejge-4292	223	12	tax	tax	NOUN
ejge-4292	223	13	revenue	revenue	NOUN
ejge-4292	223	14	and	and	CCONJ
ejge-4292	223	15	economic	economic	ADJ
ejge-4292	223	16	development	development	NOUN
ejge-4292	223	17	in	in	ADP
ejge-4292	223	18	nigeria	nigeria	PROPN
ejge-4292	223	19	:	:	PUNCT
ejge-4292	223	20	a	a	DET
ejge-4292	223	21	macroeconomic	macroeconomic	ADJ
ejge-4292	223	22	approach	approach	NOUN
ejge-4292	223	23	'	'	PUNCT
ejge-4292	223	24	,	,	PUNCT
ejge-4292	223	25	academic	academic	ADJ
ejge-4292	223	26	journal	journal	NOUN
ejge-4292	223	27	of	of	ADP
ejge-4292	223	28	interdisciplinary	interdisciplinary	ADJ
ejge-4292	223	29	studies	study	NOUN
ejge-4292	223	30	1(2	1(2	NUM
ejge-4292	223	31	):	):	PUNCT
ejge-4292	223	32	211	211	NUM
ejge-4292	223	33	-	-	SYM
ejge-4292	223	34	23	23	NUM
ejge-4292	223	35	.	.	PUNCT