id	sid	eid	entity	type
abr-371	1	1	1	CARDINAL
abr-371	1	2	2017	CARDINAL
abr-371	1	3	benjamin	ORG
abr-371	1	4	jr jacksonville	PERSON
abr-371	1	5	john sneed	PERSON
abr-371	1	6	cindy sneed jacksonville	PERSON
abr-371	2	1	1 to 50	CARDINAL
abr-371	4	1	five	CARDINAL
abr-371	4	2	2015-2016	DATE
abr-371	4	3	2016-2017	DATE
abr-371	4	4	2017-2018	DATE
abr-371	4	5	2018-2019	DATE
abr-371	4	6	2019-2020	DATE
abr-371	5	1	2017	CARDINAL
abr-371	6	1	two years	DATE
abr-371	6	2	the year	DATE
abr-371	6	3	one year	DATE
abr-371	7	1	immediate year	DATE
abr-371	7	2	two years	DATE
abr-371	9	1	multiple years	DATE
abr-371	11	1	http://journals.sfu.ca/abr advan ce s	ORG
abr-371	11	2	2021	CARDINAL
abr-371	11	3	11	CARDINAL
abr-371	11	4	1-10 http://journals.sfu.ca/abr 2	QUANTITY
abr-371	11	5	shuai & chmura	ORG
abr-371	11	6	2013	DATE
abr-371	13	1	five	CARDINAL
abr-371	13	2	annual	DATE
abr-371	13	3	the third quarter of 2015	DATE
abr-371	13	4	the second quarter of 2020	DATE
abr-371	14	1	each year	DATE
abr-371	16	1	one	CARDINAL
abr-371	17	1	five	CARDINAL
abr-371	17	2	50	CARDINAL
abr-371	19	1	year	DATE
abr-371	21	1	2011	DATE
abr-371	22	1	1989	DATE
abr-371	23	1	conroy	ORG
abr-371	23	2	cutler, & weller	ORG
abr-371	23	3	2016	DATE
abr-371	25	1	barron	ORG
abr-371	25	2	westley	GPE
abr-371	25	3	1981	DATE
abr-371	26	1	2018	DATE
abr-371	26	2	the united states	GPE
abr-371	27	1	the second quarter of 2020	DATE
abr-371	27	2	two or three months	DATE
abr-371	29	1	iselin	GPE
abr-371	29	2	2019	DATE
abr-371	30	1	2017	DATE
abr-371	30	2	2018	DATE
abr-371	31	1	one	CARDINAL
abr-371	31	2	10,000	MONEY
abr-371	32	1	2017	CARDINAL
abr-371	33	1	one	CARDINAL
abr-371	34	1	new jersey	GPE
abr-371	35	1	10,000	MONEY
abr-371	36	1	10,000	MONEY
abr-371	37	1	2018	DATE
abr-371	38	1	35% to 21%	PERCENT
abr-371	38	2	14%	PERCENT
abr-371	38	3	40%	PERCENT
abr-371	39	1	2.5%	PERCENT
abr-371	39	2	north carolina	GPE
abr-371	39	3	12%	PERCENT
abr-371	39	4	iowa	GPE
abr-371	39	5	two	CARDINAL
abr-371	39	6	south dakota	GPE
abr-371	39	7	wyoming	GPE
abr-371	40	1	3	CARDINAL
abr-371	41	1	10%	PERCENT
abr-371	41	2	37%	PERCENT
abr-371	42	1	20%	PERCENT
abr-371	43	1	37%	PERCENT
abr-371	43	2	37%	PERCENT
abr-371	43	3	29.6%	PERCENT
abr-371	43	4	80%	PERCENT
abr-371	43	5	37%	PERCENT
abr-371	43	6	7.4%	PERCENT
abr-371	44	1	2.9%	PERCENT
abr-371	44	2	north dakota	GPE
abr-371	44	3	13.3%	PERCENT
abr-371	44	4	california	GPE
abr-371	44	5	nine	CARDINAL
abr-371	45	1	41	CARDINAL
abr-371	45	2	31	CARDINAL
abr-371	45	3	7%	PERCENT
abr-371	47	1	the second quarter of 2015 to the second quarter of 2016	DATE
abr-371	47	2	the second quarter of 2016	DATE
abr-371	47	3	the second quarter of 2017	DATE
abr-371	47	4	the two years	DATE
abr-371	48	1	the second quarter of 2017	DATE
abr-371	48	2	the second quarter of 2018	DATE
abr-371	49	1	two	CARDINAL
abr-371	49	2	quarter 2 2018 to	DATE
abr-371	49	3	2020	DATE
abr-371	49	4	two years	DATE
abr-371	52	1	two	CARDINAL
abr-371	53	1	first	ORDINAL
abr-371	54	1	second	ORDINAL
abr-371	57	1	nashville	GPE
abr-371	57	2	memphis	GPE
abr-371	57	3	tennessee	GPE
abr-371	57	4	two	CARDINAL
abr-371	57	5	nashville	GPE
abr-371	57	6	memphis	GPE
abr-371	57	7	renn	GPE
abr-371	57	8	2018	DATE
abr-371	59	1	the united states	GPE
abr-371	59	2	the united states	GPE
abr-371	60	1	russell 2011	PERSON
abr-371	61	1	as over 92%	PERCENT
abr-371	62	1	russell	GPE
abr-371	62	2	2011	DATE
abr-371	63	1	barron	PERSON
abr-371	63	2	wesley	PERSON
abr-371	63	3	1981	DATE
abr-371	64	1	california	GPE
abr-371	64	2	2.1%	PERCENT
abr-371	64	3	texas	GPE
abr-371	64	4	only 0.3%	PERCENT
abr-371	65	1	1981	DATE
abr-371	65	2	4	CARDINAL
abr-371	69	1	bruce & deskins	ORG
abr-371	69	2	2012	DATE
abr-371	71	1	cline	PERSON
abr-371	71	2	2006	DATE
abr-371	71	3	the united states	GPE
abr-371	72	1	garrett & wall	ORG
abr-371	72	2	2006	DATE
abr-371	73	1	kreft	PERSON
abr-371	73	2	2003	DATE
abr-371	74	1	carlton	ORG
abr-371	74	2	1979	DATE
abr-371	75	1	bartik	PERSON
abr-371	75	2	1989	DATE
abr-371	77	1	bruce & deskins	ORG
abr-371	77	2	2012	DATE
abr-371	78	1	2017	CARDINAL
abr-371	79	1	forty-one	CARDINAL
abr-371	79	2	fifty	CARDINAL
abr-371	79	3	two	CARDINAL
abr-371	79	4	seven	CARDINAL
abr-371	80	1	forty-one	CARDINAL
abr-371	80	2	thirty	CARDINAL
abr-371	81	1	five	CARDINAL
abr-371	82	1	six	CARDINAL
abr-371	83	1	2019	DATE
abr-371	87	1	4,150	MONEY
abr-371	88	1	$1,000 to $2,000	MONEY
abr-371	88	2	500	MONEY
abr-371	89	1	35% to 21%	PERCENT
abr-371	89	2	up to 20%	PERCENT
abr-371	90	1	10,000	MONEY
abr-371	91	1	new york	GPE
abr-371	91	2	new jersey	GPE
abr-371	91	3	california	GPE
abr-371	91	4	10,000	MONEY
abr-371	92	1	2019	CARDINAL
abr-371	92	2	5	CARDINAL
abr-371	93	1	two	CARDINAL
abr-371	95	1	u.s.	GPE
abr-371	96	1	five	CARDINAL
abr-371	97	1	1 to 50	CARDINAL
abr-371	97	2	50	CARDINAL
abr-371	97	3	u.s.	GPE
abr-371	98	1	50	CARDINAL
abr-371	98	2	1	CARDINAL
abr-371	99	1	1	CARDINAL
abr-371	100	1	u.s.	GPE
abr-371	100	2	2020	DATE
abr-371	100	3	the tax foundation	ORG
abr-371	101	1	five	CARDINAL
abr-371	101	2	years	DATE
abr-371	101	3	2015 to 2016	CARDINAL
abr-371	101	4	2016 to 2017	DATE
abr-371	101	5	2017 to 2018	DATE
abr-371	101	6	2018	DATE
abr-371	101	7	2019	DATE
abr-371	101	8	2019 to 2020	DATE
abr-371	102	1	2017	DATE
abr-371	102	2	2018	DATE
abr-371	103	1	two years	DATE
abr-371	103	2	2015	CARDINAL
abr-371	103	3	2016	DATE
abr-371	103	4	2016	DATE
abr-371	103	5	the contemporaneous year	DATE
abr-371	103	6	two years	DATE
abr-371	103	7	2018	DATE
abr-371	103	8	2019	DATE
abr-371	103	9	2020	DATE
abr-371	105	1	five	CARDINAL
abr-371	105	2	five	CARDINAL
abr-371	107	1	from year to year	DATE
abr-371	107	2	one to	CARDINAL
abr-371	107	3	50	CARDINAL
abr-371	108	1	1/100,000	CARDINAL
abr-371	109	1	sweet &	ORG
abr-371	109	2	2012	DATE
abr-371	110	1	two	CARDINAL
abr-371	110	2	2017	CARDINAL
abr-371	110	3	2017	CARDINAL
abr-371	110	4	two years	DATE
abr-371	110	5	2017	CARDINAL
abr-371	113	1	1	CARDINAL
abr-371	113	2	2017	CARDINAL
abr-371	113	3	2015 to 2016	DATE
abr-371	113	4	2016	DATE
abr-371	114	1	barely 5 percent	PERCENT
abr-371	116	1	2016 to 2017	CARDINAL
abr-371	118	1	6	CARDINAL
abr-371	118	2	1	CARDINAL
abr-371	118	3	2017	CARDINAL
abr-371	118	4	2016	CARDINAL
abr-371	118	5	0.05297	CARDINAL
abr-371	118	6	42.6408	CARDINAL
abr-371	118	7	2.99736	MONEY
abr-371	120	1	0.84655	MONEY
abr-371	120	2	2016	DATE
abr-371	120	3	2017	CARDINAL
abr-371	120	4	49.1374	CARDINAL
abr-371	120	5	4.59654 .00004	QUANTITY
abr-371	121	1	.34523	ORDINAL
abr-371	121	2	tax -0.1965 -0.98339 .33079	ORG
abr-371	122	1	0.0187	CARDINAL
abr-371	122	2	0.08754	MONEY
abr-371	125	1	2	CARDINAL
abr-371	125	2	2017 to 2018	DATE
abr-371	126	1	more than 17 percent	PERCENT
abr-371	128	1	2015 to 2016	DATE
abr-371	128	2	.002	CARDINAL
abr-371	129	1	2	CARDINAL
abr-371	129	2	2017 2018 2017	DATE
abr-371	129	3	2017	CARDINAL
abr-371	129	4	2018	DATE
abr-371	129	5	0.17077	CARDINAL
abr-371	129	6	85.9425	CARDINAL
abr-371	131	1	0.1636 0.48877	MONEY
abr-371	133	1	7	CARDINAL
abr-371	133	2	3	CARDINAL
abr-371	133	3	two years	DATE
abr-371	133	4	2017	CARDINAL
abr-371	134	1	2018	DATE
abr-371	134	2	over 17 percent	PERCENT
abr-371	135	1	two	CARDINAL
abr-371	136	1	two	CARDINAL
abr-371	137	1	2019 to 2020	DATE
abr-371	137	2	prior year	DATE
abr-371	138	1	.009	CARDINAL
abr-371	138	2	the prior four years	DATE
abr-371	138	3	2.719	CARDINAL
abr-371	141	1	3	CARDINAL
abr-371	141	2	2017	CARDINAL
abr-371	141	3	2017	CARDINAL
abr-371	141	4	2018	DATE
abr-371	141	5	0.17460	CARDINAL
abr-371	141	6	0.2536 0.73226	MONEY
abr-371	141	7	2.84319	MONEY
abr-371	142	1	0.1516 0.44001	MONEY
abr-371	142	2	2019	DATE
abr-371	142	3	2020	DATE
abr-371	142	4	0.13242	CARDINAL
abr-371	142	5	38.0140	CARDINAL
abr-371	142	6	1.76409	CARDINAL
abr-371	143	1	0.7973 1.91242	MONEY
abr-371	144	1	yearly	DATE
abr-371	144	2	july 1 to june 30	DATE
abr-371	144	3	each year	DATE
abr-371	145	1	2015-2016 year	DATE
abr-371	147	1	2016-2017 year	DATE
abr-371	148	1	the two years	DATE
abr-371	148	2	2017	CARDINAL
abr-371	148	3	8	CARDINAL
abr-371	150	1	one	CARDINAL
abr-371	150	2	the two years	DATE
abr-371	150	3	republican	NORP
abr-371	150	4	november 2016	DATE
abr-371	150	5	january 2017	DATE
abr-371	151	1	2016-2017 year	DATE
abr-371	153	1	2017-2018 year	DATE
abr-371	153	2	the transition year	DATE
abr-371	153	3	half of the year	DATE
abr-371	154	1	this year	DATE
abr-371	154	2	2015-2016	CARDINAL
abr-371	154	3	0.002	CARDINAL
abr-371	155	1	the first three years	DATE
abr-371	156	1	2018-2109 year	DATE
abr-371	156	2	the first year	DATE
abr-371	157	1	2018-2019 year	DATE
abr-371	157	2	the prior three years	DATE
abr-371	158	1	.007	CARDINAL
abr-371	160	1	two	CARDINAL
abr-371	160	2	the prior three years	DATE
abr-371	161	1	one	CARDINAL
abr-371	162	1	the 20192020 year	DATE
abr-371	162	2	the second full year	DATE
abr-371	162	3	a few months	DATE
abr-371	163	1	2019-2020	DATE
abr-371	164	1	the three years	DATE
abr-371	164	2	2018-2019 year	DATE
abr-371	165	1	.062	CARDINAL
abr-371	167	1	one	CARDINAL
abr-371	167	2	2019-2020	DATE
abr-371	168	1	the year	DATE
abr-371	168	2	one quarter	DATE
abr-371	170	1	one	CARDINAL
abr-371	171	1	five separate years	DATE
abr-371	172	1	the years	DATE
abr-371	175	1	9	CARDINAL
abr-371	177	1	2017	CARDINAL
abr-371	177	2	2018	DATE
abr-371	177	3	2019	DATE
abr-371	178	1	early 2018	DATE
abr-371	179	1	covid-19	PRODUCT
abr-371	183	1	garrett & wall	ORG
abr-371	183	2	2006	DATE
abr-371	184	1	2017	DATE
abr-371	188	1	barron	GPE
abr-371	188	2	j.m. & mellow	ORG
abr-371	188	3	w.	PERSON
abr-371	188	4	1981	DATE
abr-371	190	1	national tax journal	ORG
abr-371	190	2	34	CARDINAL
abr-371	190	3	105	CARDINAL
abr-371	191	1	bartik	PERSON
abr-371	191	2	t.j.	GPE
abr-371	191	3	1989	DATE
abr-371	192	1	the united states	GPE
abr-371	193	1	southern economic journal	ORG
abr-371	193	2	55,1001	CARDINAL
abr-371	194	1	bruce	ORG
abr-371	194	2	d. & deskins	ORG
abr-371	194	3	j. (	PERSON
abr-371	194	4	2012	DATE
abr-371	196	1	38	CARDINAL
abr-371	196	2	375	CARDINAL
abr-371	197	1	carlton, d.w.	ORG
abr-371	197	2	1979	DATE
abr-371	199	1	w. wheaton	PERSON
abr-371	200	1	13-50	CARDINAL
abr-371	200	2	washington d.c	GPE
abr-371	202	1	cline	PERSON
abr-371	202	2	r.	NORP
abr-371	202	3	neubig	GPE
abr-371	202	4	t.s.	GPE
abr-371	202	5	& phillips	ORG
abr-371	202	6	2006	DATE
abr-371	203	1	1980-2005	DATE
abr-371	204	1	373	CARDINAL
abr-371	205	1	conroy	ORG
abr-371	205	2	t.	GPE
abr-371	205	3	h., & weiler	ORG
abr-371	205	4	s.	PERSON
abr-371	205	5	2016	DATE
abr-371	207	1	47(2	CARDINAL
abr-371	207	2	276	CARDINAL
abr-371	208	1	t.a. & wall	ORG
abr-371	208	2	h.j.	GPE
abr-371	208	3	2006	DATE
abr-371	210	1	cato journal	ORG
abr-371	210	2	26	CARDINAL
abr-371	210	3	3	CARDINAL
abr-371	210	4	525	CARDINAL
abr-371	211	1	j.r.	GPE
abr-371	211	2	jr.	PERSON
abr-371	211	3	2017	CARDINAL
abr-371	212	1	brookings	PERSON
abr-371	212	2	449	CARDINAL
abr-371	212	3	iselin	GPE
abr-371	212	4	j.	GPE
abr-371	212	5	f., & weiner	ORG
abr-371	212	6	d.	PERSON
abr-371	212	7	2019	DATE
abr-371	214	1	journal of law & policy	ORG
abr-371	214	2	58	CARDINAL
abr-371	214	3	205	CARDINAL
abr-371	215	1	kreft	GPE
abr-371	215	2	s.f. &	ORG
abr-371	215	3	r.s.	PERSON
abr-371	215	4	2003	DATE
abr-371	217	1	west virginia university department of economics	ORG
abr-371	219	1	c.	PERSON
abr-371	219	2	1981	DATE
abr-371	221	1	national tax journal	ORG
abr-371	221	2	34	CARDINAL
abr-371	221	3	75-94	CARDINAL
abr-371	222	1	10	CARDINAL
abr-371	222	2	murray	GPE
abr-371	222	3	s.m.	GPE
abr-371	222	4	2018	DATE
abr-371	223	1	u.s.	GPE
abr-371	224	1	10(3	CARDINAL
abr-371	224	2	351	CARDINAL
abr-371	225	1	renn	ORG
abr-371	225	2	a. m.	PERSON
abr-371	225	3	2021, april 21	DATE
abr-371	227	1	october 11	DATE
abr-371	227	2	2021	DATE
abr-371	228	1	russell	PERSON
abr-371	228	2	r.	PERSON
abr-371	228	3	2011	DATE
abr-371	230	1	today	DATE
abr-371	230	2	2011	DATE
abr-371	230	3	14-15	CARDINAL
abr-371	231	1	shuai	PERSON
abr-371	231	2	x.	GPE
abr-371	231	3	2013	DATE
abr-371	232	1	48(3	DATE
abr-371	232	2	183	CARDINAL
abr-371	232	3	s., & grace-martin	ORG
abr-371	232	4	k.	PERSON
abr-371	232	5	2012	DATE
abr-371	233	1	chapter 7	LAW
abr-371	233	2	first	ORDINAL
abr-371	233	3	4th	ORDINAL
abr-371	233	4	pearson	ORG
abr-371	234	1	2018	DATE
abr-371	235	1	millions	CARDINAL
abr-371	236	1	june 17	DATE
abr-371	236	2	2021	CARDINAL