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You are an expert at identifying data availability statements in scientific text. A data availability statement describes where research data can be found or how it can be accessed.<|eot_id|><|start_header_id|>user<|end_header_id|>

Determine if the following text contains a data availability statement. Answer with 'yes' or 'no'.

Text: This study used a time series ex-posfacto design with an appraisal of a linear regression model and employed secondary **data** sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin from the period of 2009 to 2018. This study used Ordinary Least Square (OLS) technique in analysing the **data** and measuring the parameters of the model by means of the Statistical Package for Social Sciences (SPSS) version 20. The linear model for this study was chosen because others in this area of study also used it; for example, Ferede and Dahlby, (2012); Chiumia and Simwaka, (2012) and Dackehag and Hansson (2012). In line with these studies mentioned above, Grose Domestic Product (GDP) was used as an instrument to measure economic growth as the dependent variable and Value Added Tax (VAT) and Corporate Income Tax (CIT) are used as proxies for Taxation as the independent or explanatory variables in the model. The model for this study is: GDP = F (CIT, VAT) eq. 1 GDPit = a0 + b1CITit + b2VATit + εt eq.2 Where: GDP = Gross Domestic Product, CIT = Corporate Income Tax, VAT = Value Added Tax a0, b1, b2 = Regression Coefficient εt = Error Term and it = Time dimension<|eot_id|><|start_header_id|>assistant<|end_header_id|>

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