id	sid	tid	token	lemma	pos
abr-371	1	1	1	1	NUM
abr-371	1	2	considering	consider	VERB
abr-371	1	3	the	the	DET
abr-371	1	4	relationship	relationship	NOUN
abr-371	1	5	between	between	ADP
abr-371	1	6	business	business	NOUN
abr-371	1	7	applications	application	NOUN
abr-371	1	8	and	and	CCONJ
abr-371	1	9	state	state	NOUN
abr-371	1	10	tax	tax	NOUN
abr-371	1	11	rank	rank	NOUN
abr-371	1	12	:	:	PUNCT
abr-371	1	13	effect	effect	NOUN
abr-371	1	14	of	of	ADP
abr-371	1	15	tax	tax	NOUN
abr-371	1	16	cuts	cut	NOUN
abr-371	1	17	and	and	CCONJ
abr-371	1	18	jobs	job	NOUN
abr-371	1	19	act	act	NOUN
abr-371	1	20	of	of	ADP
abr-371	1	21	2017	2017	NUM
abr-371	1	22	benjamin	benjamin	PROPN
abr-371	1	23	b	b	PROPN
abr-371	1	24	boozer	boozer	PROPN
abr-371	1	25	,	,	PUNCT
abr-371	1	26	jr	jr	PROPN
abr-371	1	27	jacksonville	jacksonville	PROPN
abr-371	1	28	state	state	PROPN
abr-371	1	29	university	university	PROPN
abr-371	1	30	john	john	PROPN
abr-371	1	31	sneed	sneed	PROPN
abr-371	1	32	jacksonville	jacksonville	PROPN
abr-371	1	33	state	state	PROPN
abr-371	1	34	university	university	PROPN
abr-371	1	35	cindy	cindy	PROPN
abr-371	1	36	sneed	sneed	PROPN
abr-371	1	37	jacksonville	jacksonville	PROPN
abr-371	1	38	state	state	PROPN
abr-371	1	39	university	university	PROPN
abr-371	1	40	this	this	DET
abr-371	1	41	research	research	NOUN
abr-371	1	42	measures	measure	VERB
abr-371	1	43	the	the	DET
abr-371	1	44	relationship	relationship	NOUN
abr-371	1	45	between	between	ADP
abr-371	1	46	state	state	NOUN
abr-371	1	47	-	-	PUNCT
abr-371	1	48	level	level	NOUN
abr-371	1	49	taxes	taxis	NOUN
abr-371	1	50	and	and	CCONJ
abr-371	1	51	per	per	ADP
abr-371	1	52	capita	capita	NOUN
abr-371	1	53	business	business	NOUN
abr-371	1	54	applications	application	NOUN
abr-371	1	55	.	.	PUNCT
abr-371	2	1	state	state	NOUN
abr-371	2	2	-	-	PUNCT
abr-371	2	3	level	level	NOUN
abr-371	2	4	taxes	taxis	NOUN
abr-371	2	5	used	use	VERB
abr-371	2	6	in	in	ADP
abr-371	2	7	the	the	DET
abr-371	2	8	analysis	analysis	NOUN
abr-371	2	9	are	be	AUX
abr-371	2	10	based	base	VERB
abr-371	2	11	on	on	ADP
abr-371	2	12	the	the	DET
abr-371	2	13	tax	tax	NOUN
abr-371	2	14	rank	rank	NOUN
abr-371	2	15	of	of	ADP
abr-371	2	16	each	each	DET
abr-371	2	17	state	state	NOUN
abr-371	2	18	from	from	ADP
abr-371	2	19	1	1	NUM
abr-371	2	20	to	to	ADP
abr-371	2	21	50	50	NUM
abr-371	2	22	,	,	PUNCT
abr-371	2	23	with	with	ADP
abr-371	2	24	a	a	DET
abr-371	2	25	lower	low	ADJ
abr-371	2	26	number	number	NOUN
abr-371	2	27	rank	rank	NOUN
abr-371	2	28	associated	associate	VERB
abr-371	2	29	with	with	ADP
abr-371	2	30	lower	low	ADJ
abr-371	2	31	tax	tax	NOUN
abr-371	2	32	burden	burden	NOUN
abr-371	2	33	for	for	ADP
abr-371	2	34	that	that	DET
abr-371	2	35	category	category	NOUN
abr-371	2	36	and	and	CCONJ
abr-371	2	37	a	a	DET
abr-371	2	38	higher	high	ADJ
abr-371	2	39	number	number	NOUN
abr-371	2	40	rank	rank	NOUN
abr-371	2	41	with	with	ADP
abr-371	2	42	higher	high	ADJ
abr-371	2	43	tax	tax	NOUN
abr-371	2	44	burden	burden	NOUN
abr-371	2	45	for	for	ADP
abr-371	2	46	that	that	DET
abr-371	2	47	category	category	NOUN
abr-371	2	48	.	.	PUNCT
abr-371	3	1	tax	tax	NOUN
abr-371	3	2	categories	category	NOUN
abr-371	3	3	used	use	VERB
abr-371	3	4	as	as	ADP
abr-371	3	5	independent	independent	ADJ
abr-371	3	6	variables	variable	NOUN
abr-371	3	7	in	in	ADP
abr-371	3	8	the	the	DET
abr-371	3	9	model	model	NOUN
abr-371	3	10	are	be	AUX
abr-371	3	11	the	the	DET
abr-371	3	12	following	follow	VERB
abr-371	3	13	:	:	PUNCT
abr-371	3	14	corporate	corporate	ADJ
abr-371	3	15	tax	tax	NOUN
abr-371	3	16	rank	rank	NOUN
abr-371	3	17	,	,	PUNCT
abr-371	3	18	individual	individual	ADJ
abr-371	3	19	income	income	NOUN
abr-371	3	20	tax	tax	NOUN
abr-371	3	21	rank	rank	NOUN
abr-371	3	22	,	,	PUNCT
abr-371	3	23	sales	sale	NOUN
abr-371	3	24	tax	tax	NOUN
abr-371	3	25	rank	rank	NOUN
abr-371	3	26	,	,	PUNCT
abr-371	3	27	property	property	NOUN
abr-371	3	28	tax	tax	NOUN
abr-371	3	29	rank	rank	NOUN
abr-371	3	30	,	,	PUNCT
abr-371	3	31	and	and	CCONJ
abr-371	3	32	unemployment	unemployment	NOUN
abr-371	3	33	insurance	insurance	NOUN
abr-371	3	34	tax	tax	NOUN
abr-371	3	35	rank	rank	NOUN
abr-371	3	36	.	.	PUNCT
abr-371	4	1	five	five	NUM
abr-371	4	2	-	-	PUNCT
abr-371	4	3	time	time	NOUN
abr-371	4	4	periods	period	NOUN
abr-371	4	5	were	be	AUX
abr-371	4	6	measured	measure	VERB
abr-371	4	7	from	from	ADP
abr-371	4	8	2015	2015	NUM
abr-371	4	9	-	-	SYM
abr-371	4	10	2016	2016	NUM
abr-371	4	11	,	,	PUNCT
abr-371	4	12	2016	2016	NUM
abr-371	4	13	-	-	SYM
abr-371	4	14	2017	2017	NUM
abr-371	4	15	,	,	PUNCT
abr-371	4	16	2017	2017	NUM
abr-371	4	17	-	-	SYM
abr-371	4	18	2018	2018	NUM
abr-371	4	19	,	,	PUNCT
abr-371	4	20	2018	2018	NUM
abr-371	4	21	-	-	SYM
abr-371	4	22	2019	2019	NUM
abr-371	4	23	,	,	PUNCT
abr-371	4	24	and	and	CCONJ
abr-371	4	25	2019	2019	NUM
abr-371	4	26	-	-	SYM
abr-371	4	27	2020	2020	NUM
abr-371	4	28	.	.	PUNCT
abr-371	5	1	the	the	DET
abr-371	5	2	research	research	NOUN
abr-371	5	3	question	question	NOUN
abr-371	5	4	for	for	ADP
abr-371	5	5	the	the	DET
abr-371	5	6	model	model	NOUN
abr-371	5	7	considers	consider	VERB
abr-371	5	8	how	how	SCONJ
abr-371	5	9	the	the	DET
abr-371	5	10	2017	2017	NUM
abr-371	5	11	tax	tax	NOUN
abr-371	5	12	cuts	cut	NOUN
abr-371	5	13	and	and	CCONJ
abr-371	5	14	jobs	job	NOUN
abr-371	5	15	act	act	NOUN
abr-371	5	16	(	(	PUNCT
abr-371	5	17	tcja	tcja	NOUN
abr-371	5	18	)	)	PUNCT
abr-371	5	19	legislation	legislation	NOUN
abr-371	5	20	affects	affect	VERB
abr-371	5	21	business	business	NOUN
abr-371	5	22	applications	application	NOUN
abr-371	5	23	within	within	ADP
abr-371	5	24	each	each	DET
abr-371	5	25	state	state	NOUN
abr-371	5	26	as	as	SCONJ
abr-371	5	27	measured	measure	VERB
abr-371	5	28	through	through	ADP
abr-371	5	29	state	state	NOUN
abr-371	5	30	-	-	PUNCT
abr-371	5	31	level	level	NOUN
abr-371	5	32	variables	variable	NOUN
abr-371	5	33	.	.	PUNCT
abr-371	6	1	sales	sale	NOUN
abr-371	6	2	taxes	taxis	NOUN
abr-371	6	3	are	be	AUX
abr-371	6	4	found	find	VERB
abr-371	6	5	to	to	PART
abr-371	6	6	inversely	inversely	ADV
abr-371	6	7	affect	affect	VERB
abr-371	6	8	business	business	NOUN
abr-371	6	9	applications	application	NOUN
abr-371	6	10	two	two	NUM
abr-371	6	11	years	year	NOUN
abr-371	6	12	before	before	ADP
abr-371	6	13	tcja	tcja	NOUN
abr-371	6	14	passage	passage	NOUN
abr-371	6	15	and	and	CCONJ
abr-371	6	16	during	during	ADP
abr-371	6	17	the	the	DET
abr-371	6	18	year	year	NOUN
abr-371	6	19	of	of	ADP
abr-371	6	20	passage	passage	NOUN
abr-371	6	21	,	,	PUNCT
abr-371	6	22	but	but	CCONJ
abr-371	6	23	to	to	PART
abr-371	6	24	have	have	VERB
abr-371	6	25	a	a	DET
abr-371	6	26	positive	positive	ADJ
abr-371	6	27	relationship	relationship	NOUN
abr-371	6	28	one	one	NUM
abr-371	6	29	year	year	NOUN
abr-371	6	30	after	after	ADP
abr-371	6	31	passage	passage	NOUN
abr-371	6	32	.	.	PUNCT
abr-371	7	1	income	income	NOUN
abr-371	7	2	tax	tax	NOUN
abr-371	7	3	is	be	AUX
abr-371	7	4	positively	positively	ADV
abr-371	7	5	correlated	correlate	VERB
abr-371	7	6	in	in	ADP
abr-371	7	7	that	that	DET
abr-371	7	8	immediate	immediate	ADJ
abr-371	7	9	year	year	NOUN
abr-371	7	10	following	follow	VERB
abr-371	7	11	passage	passage	NOUN
abr-371	7	12	,	,	PUNCT
abr-371	7	13	while	while	SCONJ
abr-371	7	14	corporate	corporate	ADJ
abr-371	7	15	tax	tax	NOUN
abr-371	7	16	inversely	inversely	ADV
abr-371	7	17	impacts	impact	VERB
abr-371	7	18	two	two	NUM
abr-371	7	19	years	year	NOUN
abr-371	7	20	following	follow	VERB
abr-371	7	21	passage	passage	NOUN
abr-371	7	22	.	.	PUNCT
abr-371	8	1	keywords	keyword	NOUN
abr-371	8	2	:	:	PUNCT
abr-371	8	3	business	business	NOUN
abr-371	8	4	development	development	NOUN
abr-371	8	5	,	,	PUNCT
abr-371	8	6	taxes	taxis	NOUN
abr-371	8	7	introduction	introduction	NOUN
abr-371	8	8	prior	prior	ADJ
abr-371	8	9	research	research	NOUN
abr-371	8	10	addresses	address	VERB
abr-371	8	11	the	the	DET
abr-371	8	12	issue	issue	NOUN
abr-371	8	13	of	of	ADP
abr-371	8	14	cause	cause	NOUN
abr-371	8	15	-	-	PUNCT
abr-371	8	16	and	and	CCONJ
abr-371	8	17	-	-	PUNCT
abr-371	8	18	effect	effect	NOUN
abr-371	8	19	relationships	relationship	NOUN
abr-371	8	20	between	between	ADP
abr-371	8	21	state	state	NOUN
abr-371	8	22	tax	tax	NOUN
abr-371	8	23	policy	policy	NOUN
abr-371	8	24	and	and	CCONJ
abr-371	8	25	business	business	NOUN
abr-371	8	26	activity	activity	NOUN
abr-371	8	27	within	within	ADP
abr-371	8	28	a	a	DET
abr-371	8	29	state	state	NOUN
abr-371	8	30	.	.	PUNCT
abr-371	9	1	the	the	DET
abr-371	9	2	prior	prior	ADJ
abr-371	9	3	studies	study	NOUN
abr-371	9	4	used	use	VERB
abr-371	9	5	a	a	DET
abr-371	9	6	time	time	NOUN
abr-371	9	7	-	-	PUNCT
abr-371	9	8	series	series	NOUN
abr-371	9	9	analysis	analysis	NOUN
abr-371	9	10	so	so	SCONJ
abr-371	9	11	data	datum	NOUN
abr-371	9	12	from	from	ADP
abr-371	9	13	multiple	multiple	ADJ
abr-371	9	14	years	year	NOUN
abr-371	9	15	were	be	AUX
abr-371	9	16	combined	combine	VERB
abr-371	9	17	in	in	ADP
abr-371	9	18	the	the	DET
abr-371	9	19	model	model	NOUN
abr-371	9	20	.	.	PUNCT
abr-371	10	1	these	these	DET
abr-371	10	2	prior	prior	ADJ
abr-371	10	3	studies	study	NOUN
abr-371	10	4	found	find	VERB
abr-371	10	5	conflicting	conflicting	ADJ
abr-371	10	6	results	result	NOUN
abr-371	10	7	in	in	ADP
abr-371	10	8	terms	term	NOUN
abr-371	10	9	of	of	ADP
abr-371	10	10	the	the	DET
abr-371	10	11	specific	specific	ADJ
abr-371	10	12	taxes	taxis	NOUN
abr-371	10	13	that	that	PRON
abr-371	10	14	affected	affect	VERB
abr-371	10	15	business	business	NOUN
abr-371	10	16	activity	activity	NOUN
abr-371	10	17	as	as	ADV
abr-371	10	18	well	well	ADV
abr-371	10	19	as	as	ADP
abr-371	10	20	the	the	DET
abr-371	10	21	relationship	relationship	NOUN
abr-371	10	22	to	to	ADP
abr-371	10	23	business	business	NOUN
abr-371	10	24	activity	activity	NOUN
abr-371	10	25	.	.	PUNCT
abr-371	11	1	since	since	SCONJ
abr-371	11	2	factors	factor	NOUN
abr-371	11	3	beyond	beyond	ADP
abr-371	11	4	state	state	NOUN
abr-371	11	5	taxes	taxis	NOUN
abr-371	11	6	,	,	PUNCT
abr-371	11	7	including	include	VERB
abr-371	11	8	federal	federal	ADJ
abr-371	11	9	taxes	taxis	NOUN
abr-371	11	10	paid	pay	VERB
abr-371	11	11	,	,	PUNCT
abr-371	11	12	impact	impact	NOUN
abr-371	11	13	business	business	NOUN
abr-371	11	14	activity	activity	NOUN
abr-371	11	15	these	these	DET
abr-371	11	16	additional	additional	ADJ
abr-371	11	17	factors	factor	NOUN
abr-371	11	18	could	could	AUX
abr-371	11	19	impact	impact	VERB
abr-371	11	20	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	ADJ
abr-371	11	21	advan	advan	NOUN
abr-371	11	22	ce	ce	PROPN
abr-371	11	23	s	s	PROPN
abr-371	11	24	in	in	ADP
abr-371	11	25	b	b	PROPN
abr-371	11	26	u	u	NOUN
abr-371	11	27	si	si	PROPN
abr-371	11	28	n	n	ADP
abr-371	11	29	e	e	NOUN
abr-371	11	30	ss	ss	NOUN
abr-371	11	31	r	r	NOUN
abr-371	11	32	esear	esear	NOUN
abr-371	11	33	ch	ch	NOUN
abr-371	11	34	2021	2021	NUM
abr-371	11	35	,	,	PUNCT
abr-371	11	36	volume	volume	NOUN
abr-371	11	37	11	11	NUM
abr-371	11	38	,	,	PUNCT
abr-371	11	39	pages	page	NOUN
abr-371	11	40	1	1	NUM
abr-371	11	41	-	-	SYM
abr-371	11	42	10	10	NUM
abr-371	11	43	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	NOUN
abr-371	11	44	2	2	NUM
abr-371	11	45	the	the	DET
abr-371	11	46	relationship	relationship	NOUN
abr-371	11	47	between	between	ADP
abr-371	11	48	state	state	NOUN
abr-371	11	49	tax	tax	NOUN
abr-371	11	50	policy	policy	NOUN
abr-371	11	51	and	and	CCONJ
abr-371	11	52	business	business	NOUN
abr-371	11	53	activity	activity	NOUN
abr-371	11	54	(	(	PUNCT
abr-371	11	55	shuai	shuai	PROPN
abr-371	11	56	&	&	CCONJ
abr-371	11	57	chmura	chmura	PROPN
abr-371	11	58	,	,	PUNCT
abr-371	11	59	2013	2013	NUM
abr-371	11	60	)	)	PUNCT
abr-371	11	61	.	.	PUNCT
abr-371	12	1	these	these	DET
abr-371	12	2	differences	difference	NOUN
abr-371	12	3	across	across	ADP
abr-371	12	4	time	time	NOUN
abr-371	12	5	are	be	AUX
abr-371	12	6	likely	likely	ADV
abr-371	12	7	responsible	responsible	ADJ
abr-371	12	8	for	for	ADP
abr-371	12	9	the	the	DET
abr-371	12	10	varying	vary	VERB
abr-371	12	11	results	result	NOUN
abr-371	12	12	in	in	ADP
abr-371	12	13	prior	prior	ADJ
abr-371	12	14	research	research	NOUN
abr-371	12	15	.	.	PUNCT
abr-371	13	1	this	this	DET
abr-371	13	2	paper	paper	NOUN
abr-371	13	3	will	will	AUX
abr-371	13	4	address	address	VERB
abr-371	13	5	the	the	DET
abr-371	13	6	issue	issue	NOUN
abr-371	13	7	by	by	ADP
abr-371	13	8	using	use	VERB
abr-371	13	9	five	five	NUM
abr-371	13	10	annual	annual	ADJ
abr-371	13	11	models	model	NOUN
abr-371	13	12	for	for	ADP
abr-371	13	13	the	the	DET
abr-371	13	14	third	third	ADJ
abr-371	13	15	quarter	quarter	NOUN
abr-371	13	16	of	of	ADP
abr-371	13	17	2015	2015	NUM
abr-371	13	18	to	to	ADP
abr-371	13	19	the	the	DET
abr-371	13	20	second	second	ADJ
abr-371	13	21	quarter	quarter	NOUN
abr-371	13	22	of	of	ADP
abr-371	13	23	2020	2020	NUM
abr-371	13	24	to	to	PART
abr-371	13	25	examine	examine	VERB
abr-371	13	26	the	the	DET
abr-371	13	27	relationship	relationship	NOUN
abr-371	13	28	between	between	ADP
abr-371	13	29	state	state	NOUN
abr-371	13	30	business	business	NOUN
abr-371	13	31	activity	activity	NOUN
abr-371	13	32	and	and	CCONJ
abr-371	13	33	state	state	NOUN
abr-371	13	34	tax	tax	NOUN
abr-371	13	35	policy	policy	NOUN
abr-371	13	36	.	.	PUNCT
abr-371	14	1	this	this	DET
abr-371	14	2	paper	paper	NOUN
abr-371	14	3	uses	use	VERB
abr-371	14	4	total	total	ADJ
abr-371	14	5	business	business	NOUN
abr-371	14	6	applications	application	NOUN
abr-371	14	7	per	per	ADP
abr-371	14	8	capita	capita	NOUN
abr-371	14	9	for	for	ADP
abr-371	14	10	each	each	DET
abr-371	14	11	year	year	NOUN
abr-371	14	12	to	to	PART
abr-371	14	13	measure	measure	VERB
abr-371	14	14	business	business	NOUN
abr-371	14	15	activity	activity	NOUN
abr-371	14	16	.	.	PUNCT
abr-371	15	1	the	the	DET
abr-371	15	2	establishment	establishment	NOUN
abr-371	15	3	of	of	ADP
abr-371	15	4	new	new	ADJ
abr-371	15	5	businesses	business	NOUN
abr-371	15	6	relative	relative	ADJ
abr-371	15	7	to	to	ADP
abr-371	15	8	other	other	ADJ
abr-371	15	9	states	state	NOUN
abr-371	15	10	provides	provide	VERB
abr-371	15	11	a	a	DET
abr-371	15	12	good	good	ADJ
abr-371	15	13	indication	indication	NOUN
abr-371	15	14	of	of	ADP
abr-371	15	15	the	the	DET
abr-371	15	16	level	level	NOUN
abr-371	15	17	of	of	ADP
abr-371	15	18	business	business	NOUN
abr-371	15	19	activity	activity	NOUN
abr-371	15	20	in	in	ADP
abr-371	15	21	the	the	DET
abr-371	15	22	state	state	NOUN
abr-371	15	23	.	.	PUNCT
abr-371	16	1	one	one	NUM
abr-371	16	2	weakness	weakness	NOUN
abr-371	16	3	of	of	ADP
abr-371	16	4	this	this	DET
abr-371	16	5	measure	measure	NOUN
abr-371	16	6	is	be	AUX
abr-371	16	7	that	that	SCONJ
abr-371	16	8	a	a	DET
abr-371	16	9	sole	sole	ADJ
abr-371	16	10	proprietorship	proprietorship	NOUN
abr-371	16	11	and	and	CCONJ
abr-371	16	12	a	a	DET
abr-371	16	13	onemember	onemember	PROPN
abr-371	16	14	llc	llc	PROPN
abr-371	16	15	are	be	AUX
abr-371	16	16	not	not	PART
abr-371	16	17	required	require	VERB
abr-371	16	18	to	to	PART
abr-371	16	19	file	file	VERB
abr-371	16	20	for	for	ADP
abr-371	16	21	a	a	DET
abr-371	16	22	taxpayer	taxpayer	NOUN
abr-371	16	23	identification	identification	NOUN
abr-371	16	24	number	number	NOUN
abr-371	16	25	so	so	SCONJ
abr-371	16	26	they	they	PRON
abr-371	16	27	will	will	AUX
abr-371	16	28	not	not	PART
abr-371	16	29	be	be	AUX
abr-371	16	30	included	include	VERB
abr-371	16	31	in	in	ADP
abr-371	16	32	the	the	DET
abr-371	16	33	analysis	analysis	NOUN
abr-371	16	34	.	.	PUNCT
abr-371	17	1	for	for	ADP
abr-371	17	2	state	state	NOUN
abr-371	17	3	tax	tax	NOUN
abr-371	17	4	policy	policy	NOUN
abr-371	17	5	five	five	NUM
abr-371	17	6	state	state	NOUN
abr-371	17	7	taxes	taxis	NOUN
abr-371	17	8	are	be	AUX
abr-371	17	9	ranked	rank	VERB
abr-371	17	10	from	from	ADP
abr-371	17	11	most	most	ADV
abr-371	17	12	favorable	favorable	ADJ
abr-371	17	13	(	(	PUNCT
abr-371	17	14	lower	low	ADJ
abr-371	17	15	taxes	taxis	NOUN
abr-371	17	16	)	)	PUNCT
abr-371	17	17	to	to	PART
abr-371	17	18	least	least	ADJ
abr-371	17	19	favorable	favorable	ADJ
abr-371	17	20	(	(	PUNCT
abr-371	17	21	higher	high	ADJ
abr-371	17	22	taxes	taxis	NOUN
abr-371	17	23	)	)	PUNCT
abr-371	17	24	for	for	ADP
abr-371	17	25	all	all	DET
abr-371	17	26	50	50	NUM
abr-371	17	27	states	state	NOUN
abr-371	17	28	.	.	PUNCT
abr-371	18	1	the	the	DET
abr-371	18	2	taxes	taxis	NOUN
abr-371	18	3	included	include	VERB
abr-371	18	4	in	in	ADP
abr-371	18	5	the	the	DET
abr-371	18	6	model	model	NOUN
abr-371	18	7	are	be	AUX
abr-371	18	8	corporate	corporate	ADJ
abr-371	18	9	income	income	NOUN
abr-371	18	10	taxes	taxis	NOUN
abr-371	18	11	,	,	PUNCT
abr-371	18	12	individual	individual	ADJ
abr-371	18	13	income	income	NOUN
abr-371	18	14	taxes	taxis	NOUN
abr-371	18	15	,	,	PUNCT
abr-371	18	16	sales	sale	NOUN
abr-371	18	17	taxes	taxis	NOUN
abr-371	18	18	,	,	PUNCT
abr-371	18	19	property	property	NOUN
abr-371	18	20	taxes	taxis	NOUN
abr-371	18	21	,	,	PUNCT
abr-371	18	22	and	and	CCONJ
abr-371	18	23	unemployment	unemployment	NOUN
abr-371	18	24	insurance	insurance	NOUN
abr-371	18	25	taxes	taxis	NOUN
abr-371	18	26	.	.	PUNCT
abr-371	19	1	using	use	VERB
abr-371	19	2	the	the	DET
abr-371	19	3	ranking	ranking	NOUN
abr-371	19	4	for	for	ADP
abr-371	19	5	each	each	DET
abr-371	19	6	state	state	NOUN
abr-371	19	7	by	by	ADP
abr-371	19	8	year	year	NOUN
abr-371	19	9	will	will	AUX
abr-371	19	10	help	help	VERB
abr-371	19	11	to	to	PART
abr-371	19	12	control	control	VERB
abr-371	19	13	for	for	ADP
abr-371	19	14	any	any	DET
abr-371	19	15	changes	change	NOUN
abr-371	19	16	in	in	ADP
abr-371	19	17	the	the	DET
abr-371	19	18	state	state	NOUN
abr-371	19	19	taxes	taxis	NOUN
abr-371	19	20	across	across	ADP
abr-371	19	21	time	time	NOUN
abr-371	19	22	as	as	SCONJ
abr-371	19	23	the	the	DET
abr-371	19	24	changes	change	NOUN
abr-371	19	25	will	will	AUX
abr-371	19	26	be	be	AUX
abr-371	19	27	incorporated	incorporate	VERB
abr-371	19	28	into	into	ADP
abr-371	19	29	the	the	DET
abr-371	19	30	state	state	NOUN
abr-371	19	31	tax	tax	NOUN
abr-371	19	32	rank	rank	NOUN
abr-371	19	33	.	.	PUNCT
abr-371	20	1	economic	economic	ADJ
abr-371	20	2	theory	theory	NOUN
abr-371	20	3	argues	argue	VERB
abr-371	20	4	that	that	SCONJ
abr-371	20	5	states	state	NOUN
abr-371	20	6	with	with	ADP
abr-371	20	7	lower	low	ADJ
abr-371	20	8	taxes	taxis	NOUN
abr-371	20	9	,	,	PUNCT
abr-371	20	10	decreasing	decrease	VERB
abr-371	20	11	the	the	DET
abr-371	20	12	cost	cost	NOUN
abr-371	20	13	of	of	ADP
abr-371	20	14	operating	operate	VERB
abr-371	20	15	a	a	DET
abr-371	20	16	business	business	NOUN
abr-371	20	17	,	,	PUNCT
abr-371	20	18	would	would	AUX
abr-371	20	19	lead	lead	VERB
abr-371	20	20	to	to	ADP
abr-371	20	21	increased	increase	VERB
abr-371	20	22	business	business	NOUN
abr-371	20	23	activity	activity	NOUN
abr-371	20	24	.	.	PUNCT
abr-371	21	1	the	the	DET
abr-371	21	2	majority	majority	NOUN
abr-371	21	3	of	of	ADP
abr-371	21	4	businesses	business	NOUN
abr-371	21	5	generate	generate	VERB
abr-371	21	6	business	business	NOUN
abr-371	21	7	income	income	NOUN
abr-371	21	8	that	that	PRON
abr-371	21	9	is	be	AUX
abr-371	21	10	taxed	tax	VERB
abr-371	21	11	at	at	ADP
abr-371	21	12	the	the	DET
abr-371	21	13	individual	individual	ADJ
abr-371	21	14	rates	rate	NOUN
abr-371	21	15	and	and	CCONJ
abr-371	21	16	business	business	NOUN
abr-371	21	17	location	location	NOUN
abr-371	21	18	decisions	decision	NOUN
abr-371	21	19	are	be	AUX
abr-371	21	20	frequently	frequently	ADV
abr-371	21	21	made	make	VERB
abr-371	21	22	based	base	VERB
abr-371	21	23	on	on	ADP
abr-371	21	24	this	this	DET
abr-371	21	25	criterion	criterion	NOUN
abr-371	21	26	(	(	PUNCT
abr-371	21	27	russell	russell	PROPN
abr-371	21	28	,	,	PUNCT
abr-371	21	29	2011	2011	NUM
abr-371	21	30	)	)	PUNCT
abr-371	21	31	.	.	PUNCT
abr-371	22	1	specific	specific	ADJ
abr-371	22	2	sales	sale	NOUN
abr-371	22	3	taxes	taxis	NOUN
abr-371	22	4	on	on	ADP
abr-371	22	5	equipment	equipment	NOUN
abr-371	22	6	and	and	CCONJ
abr-371	22	7	the	the	DET
abr-371	22	8	level	level	NOUN
abr-371	22	9	of	of	ADP
abr-371	22	10	property	property	NOUN
abr-371	22	11	taxes	taxis	NOUN
abr-371	22	12	were	be	AUX
abr-371	22	13	found	find	VERB
abr-371	22	14	to	to	PART
abr-371	22	15	have	have	VERB
abr-371	22	16	a	a	DET
abr-371	22	17	negative	negative	ADJ
abr-371	22	18	relationship	relationship	NOUN
abr-371	22	19	to	to	ADP
abr-371	22	20	new	new	ADJ
abr-371	22	21	businesses	business	NOUN
abr-371	22	22	started	start	VERB
abr-371	22	23	(	(	PUNCT
abr-371	22	24	bartik	bartik	PROPN
abr-371	22	25	,	,	PUNCT
abr-371	22	26	1989	1989	NUM
abr-371	22	27	)	)	PUNCT
abr-371	22	28	.	.	PUNCT
abr-371	23	1	the	the	DET
abr-371	23	2	enforcement	enforcement	NOUN
abr-371	23	3	of	of	ADP
abr-371	23	4	taxes	taxis	NOUN
abr-371	23	5	on	on	ADP
abr-371	23	6	online	online	ADJ
abr-371	23	7	sales	sale	NOUN
abr-371	23	8	is	be	AUX
abr-371	23	9	an	an	DET
abr-371	23	10	emerging	emerge	VERB
abr-371	23	11	issue	issue	NOUN
abr-371	23	12	in	in	ADP
abr-371	23	13	the	the	DET
abr-371	23	14	impact	impact	NOUN
abr-371	23	15	of	of	ADP
abr-371	23	16	taxes	taxis	NOUN
abr-371	23	17	on	on	ADP
abr-371	23	18	entrepreneurial	entrepreneurial	ADJ
abr-371	23	19	activity	activity	NOUN
abr-371	23	20	(	(	PUNCT
abr-371	23	21	conroy	conroy	PROPN
abr-371	23	22	,	,	PUNCT
abr-371	23	23	cutler	cutler	NOUN
abr-371	23	24	,	,	PUNCT
abr-371	23	25	&	&	CCONJ
abr-371	23	26	weller	weller	NOUN
abr-371	23	27	,	,	PUNCT
abr-371	23	28	2016	2016	NUM
abr-371	23	29	)	)	PUNCT
abr-371	23	30	.	.	PUNCT
abr-371	24	1	unemployment	unemployment	NOUN
abr-371	24	2	levels	level	NOUN
abr-371	24	3	have	have	AUX
abr-371	24	4	traditionally	traditionally	ADV
abr-371	24	5	been	be	AUX
abr-371	24	6	considered	consider	VERB
abr-371	24	7	as	as	ADP
abr-371	24	8	a	a	DET
abr-371	24	9	function	function	NOUN
abr-371	24	10	of	of	ADP
abr-371	24	11	macroeconomic	macroeconomic	ADJ
abr-371	24	12	effects	effect	NOUN
abr-371	24	13	in	in	ADP
abr-371	24	14	measuring	measure	VERB
abr-371	24	15	economic	economic	ADJ
abr-371	24	16	activity	activity	NOUN
abr-371	24	17	.	.	PUNCT
abr-371	25	1	barron	barron	PROPN
abr-371	25	2	and	and	CCONJ
abr-371	25	3	westley	westley	PROPN
abr-371	25	4	(	(	PUNCT
abr-371	25	5	1981	1981	NUM
abr-371	25	6	)	)	PUNCT
abr-371	25	7	consider	consider	VERB
abr-371	25	8	unemployment	unemployment	NOUN
abr-371	25	9	insurance	insurance	NOUN
abr-371	25	10	taxes	taxis	NOUN
abr-371	25	11	paid	pay	VERB
abr-371	25	12	and	and	CCONJ
abr-371	25	13	the	the	DET
abr-371	25	14	level	level	NOUN
abr-371	25	15	of	of	ADP
abr-371	25	16	unemployment	unemployment	NOUN
abr-371	25	17	.	.	PUNCT
abr-371	26	1	to	to	ADP
abr-371	26	2	the	the	DET
abr-371	26	3	extent	extent	NOUN
abr-371	26	4	that	that	SCONJ
abr-371	26	5	business	business	NOUN
abr-371	26	6	activity	activity	NOUN
abr-371	26	7	may	may	AUX
abr-371	26	8	or	or	CCONJ
abr-371	26	9	may	may	AUX
abr-371	26	10	not	not	PART
abr-371	26	11	be	be	AUX
abr-371	26	12	affected	affect	VERB
abr-371	26	13	,	,	PUNCT
abr-371	26	14	murray	murray	PROPN
abr-371	26	15	(	(	PUNCT
abr-371	26	16	2018	2018	NUM
abr-371	26	17	)	)	PUNCT
abr-371	26	18	found	find	VERB
abr-371	26	19	that	that	SCONJ
abr-371	26	20	the	the	DET
abr-371	26	21	unemployment	unemployment	NOUN
abr-371	26	22	tax	tax	NOUN
abr-371	26	23	burden	burden	NOUN
abr-371	26	24	does	do	AUX
abr-371	26	25	not	not	PART
abr-371	26	26	have	have	VERB
abr-371	26	27	a	a	DET
abr-371	26	28	significant	significant	ADJ
abr-371	26	29	impact	impact	NOUN
abr-371	26	30	on	on	ADP
abr-371	26	31	the	the	DET
abr-371	26	32	formation	formation	NOUN
abr-371	26	33	of	of	ADP
abr-371	26	34	benefit	benefit	NOUN
abr-371	26	35	corporations	corporation	NOUN
abr-371	26	36	in	in	ADP
abr-371	26	37	the	the	DET
abr-371	26	38	united	united	PROPN
abr-371	26	39	states	states	PROPN
abr-371	26	40	,	,	PUNCT
abr-371	26	41	suggesting	suggest	VERB
abr-371	26	42	no	no	DET
abr-371	26	43	effect	effect	NOUN
abr-371	26	44	for	for	ADP
abr-371	26	45	this	this	DET
abr-371	26	46	variable	variable	NOUN
abr-371	26	47	.	.	PUNCT
abr-371	27	1	however	however	ADV
abr-371	27	2	,	,	PUNCT
abr-371	27	3	our	our	PRON
abr-371	27	4	data	datum	NOUN
abr-371	27	5	runs	run	VERB
abr-371	27	6	through	through	ADP
abr-371	27	7	the	the	DET
abr-371	27	8	second	second	ADJ
abr-371	27	9	quarter	quarter	NOUN
abr-371	27	10	of	of	ADP
abr-371	27	11	2020	2020	NUM
abr-371	27	12	which	which	PRON
abr-371	27	13	will	will	AUX
abr-371	27	14	include	include	VERB
abr-371	27	15	two	two	NUM
abr-371	27	16	or	or	CCONJ
abr-371	27	17	three	three	NUM
abr-371	27	18	months	month	NOUN
abr-371	27	19	impacted	impact	VERB
abr-371	27	20	by	by	ADP
abr-371	27	21	the	the	DET
abr-371	27	22	pandemic	pandemic	NOUN
abr-371	27	23	which	which	PRON
abr-371	27	24	could	could	AUX
abr-371	27	25	have	have	VERB
abr-371	27	26	a	a	DET
abr-371	27	27	major	major	ADJ
abr-371	27	28	impact	impact	NOUN
abr-371	27	29	on	on	ADP
abr-371	27	30	the	the	DET
abr-371	27	31	significance	significance	NOUN
abr-371	27	32	of	of	ADP
abr-371	27	33	this	this	DET
abr-371	27	34	variable	variable	NOUN
abr-371	27	35	.	.	PUNCT
abr-371	28	1	although	although	SCONJ
abr-371	28	2	this	this	DET
abr-371	28	3	paper	paper	NOUN
abr-371	28	4	focuses	focus	VERB
abr-371	28	5	on	on	ADP
abr-371	28	6	the	the	DET
abr-371	28	7	impact	impact	NOUN
abr-371	28	8	of	of	ADP
abr-371	28	9	state	state	NOUN
abr-371	28	10	taxes	taxis	NOUN
abr-371	28	11	on	on	ADP
abr-371	28	12	business	business	NOUN
abr-371	28	13	activity	activity	NOUN
abr-371	28	14	businesses	business	NOUN
abr-371	28	15	must	must	AUX
abr-371	28	16	also	also	ADV
abr-371	28	17	pay	pay	VERB
abr-371	28	18	federal	federal	ADJ
abr-371	28	19	taxes	taxis	NOUN
abr-371	28	20	.	.	PUNCT
abr-371	29	1	changes	change	NOUN
abr-371	29	2	in	in	ADP
abr-371	29	3	the	the	DET
abr-371	29	4	federal	federal	ADJ
abr-371	29	5	tax	tax	NOUN
abr-371	29	6	laws	law	NOUN
abr-371	29	7	can	can	AUX
abr-371	29	8	impact	impact	VERB
abr-371	29	9	the	the	DET
abr-371	29	10	relationship	relationship	NOUN
abr-371	29	11	between	between	ADP
abr-371	29	12	state	state	NOUN
abr-371	29	13	taxes	taxis	NOUN
abr-371	29	14	and	and	CCONJ
abr-371	29	15	business	business	NOUN
abr-371	29	16	activity	activity	NOUN
abr-371	29	17	(	(	PUNCT
abr-371	29	18	huffer	huffer	NOUN
abr-371	29	19	,	,	PUNCT
abr-371	29	20	iselin	iselin	PROPN
abr-371	29	21	,	,	PUNCT
abr-371	29	22	sammartino	sammartino	NOUN
abr-371	29	23	,	,	PUNCT
abr-371	29	24	&	&	CCONJ
abr-371	29	25	weiner	weiner	NOUN
abr-371	29	26	(	(	PUNCT
abr-371	29	27	2019	2019	NUM
abr-371	29	28	)	)	PUNCT
abr-371	29	29	.	.	PUNCT
abr-371	30	1	this	this	PRON
abr-371	30	2	is	be	AUX
abr-371	30	3	relevant	relevant	ADJ
abr-371	30	4	to	to	ADP
abr-371	30	5	our	our	PRON
abr-371	30	6	study	study	NOUN
abr-371	30	7	as	as	ADP
abr-371	30	8	the	the	DET
abr-371	30	9	tax	tax	NOUN
abr-371	30	10	cuts	cut	NOUN
abr-371	30	11	and	and	CCONJ
abr-371	30	12	job	job	NOUN
abr-371	30	13	creation	creation	NOUN
abr-371	30	14	act	act	NOUN
abr-371	30	15	(	(	PUNCT
abr-371	30	16	tcja	tcja	NOUN
abr-371	30	17	)	)	PUNCT
abr-371	30	18	was	be	AUX
abr-371	30	19	passed	pass	VERB
abr-371	30	20	in	in	ADP
abr-371	30	21	2017	2017	NUM
abr-371	30	22	,	,	PUNCT
abr-371	30	23	implemented	implement	VERB
abr-371	30	24	in	in	ADP
abr-371	30	25	2018	2018	NUM
abr-371	30	26	,	,	PUNCT
abr-371	30	27	and	and	CCONJ
abr-371	30	28	made	make	VERB
abr-371	30	29	substantial	substantial	ADJ
abr-371	30	30	changes	change	NOUN
abr-371	30	31	to	to	ADP
abr-371	30	32	the	the	DET
abr-371	30	33	federal	federal	ADJ
abr-371	30	34	tax	tax	NOUN
abr-371	30	35	laws	law	NOUN
abr-371	30	36	.	.	PUNCT
abr-371	31	1	one	one	NUM
abr-371	31	2	direct	direct	ADJ
abr-371	31	3	impact	impact	NOUN
abr-371	31	4	of	of	ADP
abr-371	31	5	this	this	DET
abr-371	31	6	act	act	NOUN
abr-371	31	7	related	relate	VERB
abr-371	31	8	to	to	ADP
abr-371	31	9	state	state	NOUN
abr-371	31	10	taxes	taxis	NOUN
abr-371	31	11	was	be	AUX
abr-371	31	12	that	that	SCONJ
abr-371	31	13	it	it	PRON
abr-371	31	14	limited	limit	VERB
abr-371	31	15	the	the	DET
abr-371	31	16	deduction	deduction	NOUN
abr-371	31	17	for	for	ADP
abr-371	31	18	state	state	NOUN
abr-371	31	19	and	and	CCONJ
abr-371	31	20	local	local	ADJ
abr-371	31	21	taxes	taxis	NOUN
abr-371	31	22	paid	pay	VERB
abr-371	31	23	(	(	PUNCT
abr-371	31	24	property	property	NOUN
abr-371	31	25	,	,	PUNCT
abr-371	31	26	sales	sale	NOUN
abr-371	31	27	,	,	PUNCT
abr-371	31	28	or	or	CCONJ
abr-371	31	29	income	income	NOUN
abr-371	31	30	)	)	PUNCT
abr-371	31	31	to	to	ADP
abr-371	31	32	$	$	SYM
abr-371	31	33	10,000	10,000	NUM
abr-371	31	34	where	where	SCONJ
abr-371	31	35	before	before	SCONJ
abr-371	31	36	all	all	PRON
abr-371	31	37	of	of	ADP
abr-371	31	38	these	these	DET
abr-371	31	39	taxes	taxis	NOUN
abr-371	31	40	could	could	AUX
abr-371	31	41	be	be	AUX
abr-371	31	42	deducted	deduct	VERB
abr-371	31	43	on	on	ADP
abr-371	31	44	the	the	DET
abr-371	31	45	federal	federal	ADJ
abr-371	31	46	tax	tax	NOUN
abr-371	31	47	return	return	NOUN
abr-371	31	48	.	.	PUNCT
abr-371	32	1	this	this	DET
abr-371	32	2	change	change	NOUN
abr-371	32	3	would	would	AUX
abr-371	32	4	have	have	VERB
abr-371	32	5	a	a	DET
abr-371	32	6	negative	negative	ADJ
abr-371	32	7	impact	impact	NOUN
abr-371	32	8	on	on	ADP
abr-371	32	9	high	high	ADJ
abr-371	32	10	tax	tax	NOUN
abr-371	32	11	states	state	NOUN
abr-371	32	12	as	as	SCONJ
abr-371	32	13	their	their	PRON
abr-371	32	14	citizens	citizen	NOUN
abr-371	32	15	would	would	AUX
abr-371	32	16	see	see	VERB
abr-371	32	17	a	a	DET
abr-371	32	18	decrease	decrease	NOUN
abr-371	32	19	in	in	ADP
abr-371	32	20	their	their	PRON
abr-371	32	21	deductions	deduction	NOUN
abr-371	32	22	on	on	ADP
abr-371	32	23	their	their	PRON
abr-371	32	24	federal	federal	ADJ
abr-371	32	25	tax	tax	NOUN
abr-371	32	26	hines	hine	NOUN
abr-371	32	27	(	(	PUNCT
abr-371	32	28	2017	2017	NUM
abr-371	32	29	)	)	PUNCT
abr-371	32	30	.	.	PUNCT
abr-371	33	1	since	since	SCONJ
abr-371	33	2	the	the	DET
abr-371	33	3	limit	limit	NOUN
abr-371	33	4	applied	apply	VERB
abr-371	33	5	to	to	ADP
abr-371	33	6	all	all	DET
abr-371	33	7	state	state	NOUN
abr-371	33	8	and	and	CCONJ
abr-371	33	9	local	local	ADJ
abr-371	33	10	taxes	taxis	NOUN
abr-371	33	11	and	and	CCONJ
abr-371	33	12	not	not	PART
abr-371	33	13	just	just	ADV
abr-371	33	14	specific	specific	ADJ
abr-371	33	15	taxes	taxis	NOUN
abr-371	33	16	states	state	NOUN
abr-371	33	17	could	could	AUX
abr-371	33	18	not	not	PART
abr-371	33	19	help	help	VERB
abr-371	33	20	their	their	PRON
abr-371	33	21	residents	resident	NOUN
abr-371	33	22	avoid	avoid	VERB
abr-371	33	23	the	the	DET
abr-371	33	24	limit	limit	NOUN
abr-371	33	25	by	by	ADP
abr-371	33	26	shifting	shift	VERB
abr-371	33	27	from	from	ADP
abr-371	33	28	one	one	NUM
abr-371	33	29	source	source	NOUN
abr-371	33	30	of	of	ADP
abr-371	33	31	tax	tax	NOUN
abr-371	33	32	revenue	revenue	NOUN
abr-371	33	33	to	to	ADP
abr-371	33	34	another	another	PRON
abr-371	33	35	.	.	PUNCT
abr-371	34	1	to	to	PART
abr-371	34	2	address	address	VERB
abr-371	34	3	this	this	DET
abr-371	34	4	issue	issue	NOUN
abr-371	34	5	new	new	PROPN
abr-371	34	6	jersey	jersey	PROPN
abr-371	34	7	set	set	VERB
abr-371	34	8	up	up	ADP
abr-371	34	9	a	a	DET
abr-371	34	10	fund	fund	NOUN
abr-371	34	11	where	where	SCONJ
abr-371	34	12	taxpayers	taxpayer	NOUN
abr-371	34	13	could	could	AUX
abr-371	34	14	donate	donate	VERB
abr-371	34	15	money	money	NOUN
abr-371	34	16	to	to	ADP
abr-371	34	17	the	the	DET
abr-371	34	18	fund	fund	NOUN
abr-371	34	19	and	and	CCONJ
abr-371	34	20	claim	claim	VERB
abr-371	34	21	a	a	DET
abr-371	34	22	charitable	charitable	ADJ
abr-371	34	23	contribution	contribution	NOUN
abr-371	34	24	.	.	PUNCT
abr-371	35	1	then	then	ADV
abr-371	35	2	,	,	PUNCT
abr-371	35	3	any	any	DET
abr-371	35	4	amount	amount	NOUN
abr-371	35	5	contributed	contribute	VERB
abr-371	35	6	to	to	ADP
abr-371	35	7	the	the	DET
abr-371	35	8	fund	fund	NOUN
abr-371	35	9	could	could	AUX
abr-371	35	10	be	be	AUX
abr-371	35	11	taken	take	VERB
abr-371	35	12	as	as	ADP
abr-371	35	13	a	a	DET
abr-371	35	14	credit	credit	NOUN
abr-371	35	15	to	to	PART
abr-371	35	16	reduce	reduce	VERB
abr-371	35	17	their	their	PRON
abr-371	35	18	state	state	NOUN
abr-371	35	19	taxes	taxis	NOUN
abr-371	35	20	,	,	PUNCT
abr-371	35	21	allowing	allow	VERB
abr-371	35	22	them	they	PRON
abr-371	35	23	to	to	PART
abr-371	35	24	reduce	reduce	VERB
abr-371	35	25	their	their	PRON
abr-371	35	26	state	state	NOUN
abr-371	35	27	taxes	taxis	NOUN
abr-371	35	28	below	below	ADP
abr-371	35	29	the	the	DET
abr-371	35	30	$	$	SYM
abr-371	35	31	10,000	10,000	NUM
abr-371	35	32	and	and	CCONJ
abr-371	35	33	transfer	transfer	VERB
abr-371	35	34	the	the	DET
abr-371	35	35	excess	excess	NOUN
abr-371	35	36	into	into	ADP
abr-371	35	37	a	a	DET
abr-371	35	38	charitable	charitable	ADJ
abr-371	35	39	contribution	contribution	NOUN
abr-371	35	40	which	which	PRON
abr-371	35	41	can	can	AUX
abr-371	35	42	be	be	AUX
abr-371	35	43	deducted	deduct	VERB
abr-371	35	44	on	on	ADP
abr-371	35	45	the	the	DET
abr-371	35	46	federal	federal	ADJ
abr-371	35	47	tax	tax	NOUN
abr-371	35	48	return	return	NOUN
abr-371	35	49	.	.	PUNCT
abr-371	36	1	however	however	ADV
abr-371	36	2	,	,	PUNCT
abr-371	36	3	the	the	DET
abr-371	36	4	federal	federal	ADJ
abr-371	36	5	government	government	NOUN
abr-371	36	6	amended	amend	VERB
abr-371	36	7	the	the	DET
abr-371	36	8	law	law	NOUN
abr-371	36	9	so	so	SCONJ
abr-371	36	10	that	that	SCONJ
abr-371	36	11	any	any	DET
abr-371	36	12	contributions	contribution	NOUN
abr-371	36	13	to	to	ADP
abr-371	36	14	these	these	DET
abr-371	36	15	funds	fund	NOUN
abr-371	36	16	would	would	AUX
abr-371	36	17	then	then	ADV
abr-371	36	18	reduce	reduce	VERB
abr-371	36	19	the	the	DET
abr-371	36	20	$	$	SYM
abr-371	36	21	10,000	10,000	NUM
abr-371	36	22	limit	limit	NOUN
abr-371	36	23	on	on	ADP
abr-371	36	24	the	the	DET
abr-371	36	25	federal	federal	ADJ
abr-371	36	26	return	return	NOUN
abr-371	36	27	to	to	PART
abr-371	36	28	prevent	prevent	VERB
abr-371	36	29	this	this	DET
abr-371	36	30	practice	practice	NOUN
abr-371	36	31	in	in	ADP
abr-371	36	32	the	the	DET
abr-371	36	33	states	state	NOUN
abr-371	36	34	.	.	PUNCT
abr-371	37	1	the	the	DET
abr-371	37	2	other	other	ADJ
abr-371	37	3	major	major	ADJ
abr-371	37	4	impact	impact	NOUN
abr-371	37	5	of	of	ADP
abr-371	37	6	the	the	DET
abr-371	37	7	tcja	tcja	NOUN
abr-371	37	8	was	be	AUX
abr-371	37	9	that	that	SCONJ
abr-371	37	10	it	it	PRON
abr-371	37	11	substantially	substantially	ADV
abr-371	37	12	reduced	reduce	VERB
abr-371	37	13	the	the	DET
abr-371	37	14	taxes	taxis	NOUN
abr-371	37	15	paid	pay	VERB
abr-371	37	16	on	on	ADP
abr-371	37	17	business	business	NOUN
abr-371	37	18	income	income	NOUN
abr-371	37	19	(	(	PUNCT
abr-371	37	20	tax	tax	NOUN
abr-371	37	21	foundation	foundation	NOUN
abr-371	37	22	,	,	PUNCT
abr-371	37	23	2018	2018	NUM
abr-371	37	24	)	)	PUNCT
abr-371	37	25	.	.	PUNCT
abr-371	38	1	for	for	ADP
abr-371	38	2	corporations	corporation	NOUN
abr-371	38	3	,	,	PUNCT
abr-371	38	4	the	the	DET
abr-371	38	5	tax	tax	NOUN
abr-371	38	6	rate	rate	NOUN
abr-371	38	7	on	on	ADP
abr-371	38	8	business	business	NOUN
abr-371	38	9	income	income	NOUN
abr-371	38	10	was	be	AUX
abr-371	38	11	reduced	reduce	VERB
abr-371	38	12	from	from	ADP
abr-371	38	13	35	35	NUM
abr-371	38	14	%	%	NOUN
abr-371	38	15	to	to	PART
abr-371	38	16	21	21	NUM
abr-371	38	17	%	%	NOUN
abr-371	38	18	,	,	PUNCT
abr-371	38	19	with	with	ADP
abr-371	38	20	the	the	DET
abr-371	38	21	14	14	NUM
abr-371	38	22	%	%	NOUN
abr-371	38	23	reduction	reduction	NOUN
abr-371	38	24	in	in	ADP
abr-371	38	25	the	the	DET
abr-371	38	26	tax	tax	NOUN
abr-371	38	27	rate	rate	NOUN
abr-371	38	28	representing	represent	VERB
abr-371	38	29	a	a	DET
abr-371	38	30	40	40	NUM
abr-371	38	31	%	%	NOUN
abr-371	38	32	decrease	decrease	NOUN
abr-371	38	33	in	in	ADP
abr-371	38	34	the	the	DET
abr-371	38	35	federal	federal	ADJ
abr-371	38	36	tax	tax	NOUN
abr-371	38	37	on	on	ADP
abr-371	38	38	corporate	corporate	ADJ
abr-371	38	39	income	income	NOUN
abr-371	38	40	.	.	PUNCT
abr-371	39	1	the	the	DET
abr-371	39	2	corporate	corporate	ADJ
abr-371	39	3	income	income	NOUN
abr-371	39	4	tax	tax	NOUN
abr-371	39	5	rates	rate	NOUN
abr-371	39	6	at	at	ADP
abr-371	39	7	the	the	DET
abr-371	39	8	state	state	NOUN
abr-371	39	9	level	level	NOUN
abr-371	39	10	range	range	NOUN
abr-371	39	11	from	from	ADP
abr-371	39	12	2.5	2.5	NUM
abr-371	39	13	%	%	NOUN
abr-371	39	14	in	in	ADP
abr-371	39	15	north	north	PROPN
abr-371	39	16	carolina	carolina	PROPN
abr-371	39	17	to	to	ADP
abr-371	39	18	a	a	DET
abr-371	39	19	maximum	maximum	NOUN
abr-371	39	20	of	of	ADP
abr-371	39	21	12	12	NUM
abr-371	39	22	%	%	NOUN
abr-371	39	23	in	in	ADP
abr-371	39	24	iowa	iowa	PROPN
abr-371	39	25	;	;	PUNCT
abr-371	39	26	two	two	NUM
abr-371	39	27	states	state	NOUN
abr-371	39	28	south	south	PROPN
abr-371	39	29	dakota	dakota	PROPN
abr-371	39	30	and	and	CCONJ
abr-371	39	31	wyoming	wyoming	PROPN
abr-371	39	32	have	have	VERB
abr-371	39	33	no	no	DET
abr-371	39	34	corporate	corporate	ADJ
abr-371	39	35	income	income	NOUN
abr-371	39	36	tax	tax	NOUN
abr-371	39	37	.	.	PUNCT
abr-371	40	1	the	the	DET
abr-371	40	2	decrease	decrease	NOUN
abr-371	40	3	in	in	ADP
abr-371	40	4	the	the	DET
abr-371	40	5	federal	federal	ADJ
abr-371	40	6	corporate	corporate	ADJ
abr-371	40	7	tax	tax	NOUN
abr-371	40	8	rate	rate	NOUN
abr-371	40	9	is	be	AUX
abr-371	40	10	larger	large	ADJ
abr-371	40	11	than	than	ADP
abr-371	40	12	even	even	ADV
abr-371	40	13	the	the	DET
abr-371	40	14	highest	high	ADJ
abr-371	40	15	3	3	NUM
abr-371	40	16	state	state	NOUN
abr-371	40	17	corporate	corporate	ADJ
abr-371	40	18	income	income	NOUN
abr-371	40	19	tax	tax	NOUN
abr-371	40	20	rate	rate	NOUN
abr-371	40	21	which	which	PRON
abr-371	40	22	represents	represent	VERB
abr-371	40	23	a	a	DET
abr-371	40	24	substantial	substantial	ADJ
abr-371	40	25	decrease	decrease	NOUN
abr-371	40	26	in	in	ADP
abr-371	40	27	the	the	DET
abr-371	40	28	taxes	taxis	NOUN
abr-371	40	29	paid	pay	VERB
abr-371	40	30	on	on	ADP
abr-371	40	31	corporate	corporate	ADJ
abr-371	40	32	income	income	NOUN
abr-371	40	33	.	.	PUNCT
abr-371	41	1	the	the	DET
abr-371	41	2	other	other	ADJ
abr-371	41	3	types	type	NOUN
abr-371	41	4	of	of	ADP
abr-371	41	5	businesses	business	NOUN
abr-371	41	6	have	have	VERB
abr-371	41	7	their	their	PRON
abr-371	41	8	income	income	NOUN
abr-371	41	9	taxed	tax	VERB
abr-371	41	10	at	at	ADP
abr-371	41	11	the	the	DET
abr-371	41	12	individual	individual	ADJ
abr-371	41	13	tax	tax	NOUN
abr-371	41	14	rates	rate	NOUN
abr-371	41	15	which	which	PRON
abr-371	41	16	range	range	VERB
abr-371	41	17	from	from	ADP
abr-371	41	18	10	10	NUM
abr-371	41	19	%	%	NOUN
abr-371	41	20	for	for	ADP
abr-371	41	21	low	low	ADJ
abr-371	41	22	-	-	PUNCT
abr-371	41	23	income	income	NOUN
abr-371	41	24	taxpayers	taxpayer	NOUN
abr-371	41	25	to	to	ADP
abr-371	41	26	a	a	DET
abr-371	41	27	high	high	NOUN
abr-371	41	28	of	of	ADP
abr-371	41	29	37	37	NUM
abr-371	41	30	%	%	NOUN
abr-371	41	31	for	for	ADP
abr-371	41	32	high	high	ADJ
abr-371	41	33	-	-	PUNCT
abr-371	41	34	income	income	NOUN
abr-371	41	35	taxpayers	taxpayer	NOUN
abr-371	41	36	.	.	PUNCT
abr-371	42	1	the	the	DET
abr-371	42	2	tcja	tcja	PROPN
abr-371	42	3	added	add	VERB
abr-371	42	4	a	a	DET
abr-371	42	5	20	20	NUM
abr-371	42	6	%	%	NOUN
abr-371	42	7	qualified	qualified	ADJ
abr-371	42	8	business	business	NOUN
abr-371	42	9	income	income	NOUN
abr-371	42	10	deduction	deduction	NOUN
abr-371	42	11	for	for	ADP
abr-371	42	12	these	these	DET
abr-371	42	13	firms	firm	NOUN
abr-371	42	14	to	to	PART
abr-371	42	15	reduce	reduce	VERB
abr-371	42	16	the	the	DET
abr-371	42	17	taxes	taxis	NOUN
abr-371	42	18	paid	pay	VERB
abr-371	42	19	on	on	ADP
abr-371	42	20	the	the	DET
abr-371	42	21	business	business	NOUN
abr-371	42	22	income	income	NOUN
abr-371	42	23	.	.	PUNCT
abr-371	43	1	for	for	ADP
abr-371	43	2	taxpayers	taxpayer	NOUN
abr-371	43	3	in	in	ADP
abr-371	43	4	the	the	DET
abr-371	43	5	37	37	NUM
abr-371	43	6	%	%	NOUN
abr-371	43	7	bracket	bracket	NOUN
abr-371	43	8	,	,	PUNCT
abr-371	43	9	the	the	DET
abr-371	43	10	deduction	deduction	NOUN
abr-371	43	11	reduces	reduce	VERB
abr-371	43	12	the	the	DET
abr-371	43	13	rate	rate	NOUN
abr-371	43	14	on	on	ADP
abr-371	43	15	their	their	PRON
abr-371	43	16	business	business	NOUN
abr-371	43	17	income	income	NOUN
abr-371	43	18	from	from	ADP
abr-371	43	19	37	37	NUM
abr-371	43	20	%	%	NOUN
abr-371	43	21	to	to	ADP
abr-371	43	22	29.6	29.6	NUM
abr-371	43	23	%	%	NOUN
abr-371	43	24	(	(	PUNCT
abr-371	43	25	80	80	NUM
abr-371	43	26	%	%	NOUN
abr-371	43	27	of	of	ADP
abr-371	43	28	income	income	NOUN
abr-371	43	29	*	*	PUNCT
abr-371	43	30	37	37	NUM
abr-371	43	31	%	%	NOUN
abr-371	43	32	tax	tax	NOUN
abr-371	43	33	rate	rate	NOUN
abr-371	43	34	)	)	PUNCT
abr-371	43	35	which	which	PRON
abr-371	43	36	is	be	AUX
abr-371	43	37	a	a	DET
abr-371	43	38	reduction	reduction	NOUN
abr-371	43	39	of	of	ADP
abr-371	43	40	7.4	7.4	NUM
abr-371	43	41	%	%	NOUN
abr-371	43	42	.	.	PUNCT
abr-371	44	1	at	at	ADP
abr-371	44	2	the	the	DET
abr-371	44	3	state	state	NOUN
abr-371	44	4	level	level	NOUN
abr-371	44	5	,	,	PUNCT
abr-371	44	6	individual	individual	ADJ
abr-371	44	7	income	income	NOUN
abr-371	44	8	tax	tax	NOUN
abr-371	44	9	rates	rate	NOUN
abr-371	44	10	range	range	VERB
abr-371	44	11	from	from	ADP
abr-371	44	12	2.9	2.9	NUM
abr-371	44	13	%	%	NOUN
abr-371	44	14	in	in	ADP
abr-371	44	15	north	north	PROPN
abr-371	44	16	dakota	dakota	PROPN
abr-371	44	17	to	to	ADP
abr-371	44	18	a	a	DET
abr-371	44	19	high	high	NOUN
abr-371	44	20	of	of	ADP
abr-371	44	21	13.3	13.3	NUM
abr-371	44	22	%	%	NOUN
abr-371	44	23	in	in	ADP
abr-371	44	24	california	california	PROPN
abr-371	44	25	;	;	PUNCT
abr-371	44	26	nine	nine	NUM
abr-371	44	27	states	state	NOUN
abr-371	44	28	have	have	VERB
abr-371	44	29	no	no	DET
abr-371	44	30	individual	individual	ADJ
abr-371	44	31	income	income	NOUN
abr-371	44	32	tax	tax	NOUN
abr-371	44	33	.	.	PUNCT
abr-371	45	1	across	across	ADP
abr-371	45	2	the	the	DET
abr-371	45	3	41	41	NUM
abr-371	45	4	states	state	NOUN
abr-371	45	5	with	with	ADP
abr-371	45	6	an	an	DET
abr-371	45	7	individual	individual	ADJ
abr-371	45	8	income	income	NOUN
abr-371	45	9	tax	tax	NOUN
abr-371	45	10	,	,	PUNCT
abr-371	45	11	31	31	NUM
abr-371	45	12	states	state	NOUN
abr-371	45	13	have	have	VERB
abr-371	45	14	a	a	DET
abr-371	45	15	tax	tax	NOUN
abr-371	45	16	rate	rate	NOUN
abr-371	45	17	of	of	ADP
abr-371	45	18	7	7	NUM
abr-371	45	19	%	%	NOUN
abr-371	45	20	or	or	CCONJ
abr-371	45	21	less	less	ADJ
abr-371	45	22	,	,	PUNCT
abr-371	45	23	which	which	PRON
abr-371	45	24	is	be	AUX
abr-371	45	25	smaller	small	ADJ
abr-371	45	26	than	than	ADP
abr-371	45	27	the	the	DET
abr-371	45	28	savings	saving	NOUN
abr-371	45	29	at	at	ADP
abr-371	45	30	the	the	DET
abr-371	45	31	federal	federal	ADJ
abr-371	45	32	level	level	NOUN
abr-371	45	33	.	.	PUNCT
abr-371	46	1	the	the	DET
abr-371	46	2	significant	significant	ADJ
abr-371	46	3	reduction	reduction	NOUN
abr-371	46	4	in	in	ADP
abr-371	46	5	the	the	DET
abr-371	46	6	federal	federal	ADJ
abr-371	46	7	taxes	taxis	NOUN
abr-371	46	8	on	on	ADP
abr-371	46	9	income	income	NOUN
abr-371	46	10	could	could	AUX
abr-371	46	11	result	result	VERB
abr-371	46	12	in	in	ADP
abr-371	46	13	states	state	NOUN
abr-371	46	14	being	be	AUX
abr-371	46	15	more	more	ADV
abr-371	46	16	willing	willing	ADJ
abr-371	46	17	to	to	PART
abr-371	46	18	open	open	VERB
abr-371	46	19	new	new	ADJ
abr-371	46	20	operations	operation	NOUN
abr-371	46	21	in	in	ADP
abr-371	46	22	high	high	ADJ
abr-371	46	23	tax	tax	NOUN
abr-371	46	24	states	state	NOUN
abr-371	46	25	as	as	SCONJ
abr-371	46	26	their	their	PRON
abr-371	46	27	overall	overall	ADJ
abr-371	46	28	tax	tax	NOUN
abr-371	46	29	liability	liability	NOUN
abr-371	46	30	could	could	AUX
abr-371	46	31	still	still	ADV
abr-371	46	32	be	be	AUX
abr-371	46	33	lower	low	ADJ
abr-371	46	34	than	than	SCONJ
abr-371	46	35	before	before	SCONJ
abr-371	46	36	the	the	DET
abr-371	46	37	tcja	tcja	NOUN
abr-371	46	38	was	be	AUX
abr-371	46	39	passed	pass	VERB
abr-371	46	40	.	.	PUNCT
abr-371	47	1	for	for	ADP
abr-371	47	2	this	this	DET
abr-371	47	3	paper	paper	NOUN
abr-371	47	4	,	,	PUNCT
abr-371	47	5	models	model	NOUN
abr-371	47	6	are	be	AUX
abr-371	47	7	run	run	VERB
abr-371	47	8	for	for	ADP
abr-371	47	9	the	the	DET
abr-371	47	10	second	second	ADJ
abr-371	47	11	quarter	quarter	NOUN
abr-371	47	12	of	of	ADP
abr-371	47	13	2015	2015	NUM
abr-371	47	14	to	to	ADP
abr-371	47	15	the	the	DET
abr-371	47	16	second	second	ADJ
abr-371	47	17	quarter	quarter	NOUN
abr-371	47	18	of	of	ADP
abr-371	47	19	2016	2016	NUM
abr-371	47	20	and	and	CCONJ
abr-371	47	21	the	the	DET
abr-371	47	22	second	second	ADJ
abr-371	47	23	quarter	quarter	NOUN
abr-371	47	24	of	of	ADP
abr-371	47	25	2016	2016	NUM
abr-371	47	26	to	to	ADP
abr-371	47	27	the	the	DET
abr-371	47	28	second	second	ADJ
abr-371	47	29	quarter	quarter	NOUN
abr-371	47	30	of	of	ADP
abr-371	47	31	2017	2017	NUM
abr-371	47	32	to	to	PART
abr-371	47	33	examine	examine	VERB
abr-371	47	34	the	the	DET
abr-371	47	35	relationship	relationship	NOUN
abr-371	47	36	between	between	ADP
abr-371	47	37	state	state	NOUN
abr-371	47	38	tax	tax	NOUN
abr-371	47	39	policy	policy	NOUN
abr-371	47	40	and	and	CCONJ
abr-371	47	41	business	business	NOUN
abr-371	47	42	activity	activity	NOUN
abr-371	47	43	for	for	ADP
abr-371	47	44	the	the	DET
abr-371	47	45	two	two	NUM
abr-371	47	46	years	year	NOUN
abr-371	47	47	before	before	ADP
abr-371	47	48	the	the	DET
abr-371	47	49	passage	passage	NOUN
abr-371	47	50	and	and	CCONJ
abr-371	47	51	implementation	implementation	NOUN
abr-371	47	52	of	of	ADP
abr-371	47	53	the	the	DET
abr-371	47	54	tcja	tcja	NOUN
abr-371	47	55	.	.	PUNCT
abr-371	48	1	the	the	DET
abr-371	48	2	model	model	NOUN
abr-371	48	3	for	for	ADP
abr-371	48	4	the	the	DET
abr-371	48	5	second	second	ADJ
abr-371	48	6	quarter	quarter	NOUN
abr-371	48	7	of	of	ADP
abr-371	48	8	2017	2017	NUM
abr-371	48	9	to	to	ADP
abr-371	48	10	the	the	DET
abr-371	48	11	second	second	ADJ
abr-371	48	12	quarter	quarter	NOUN
abr-371	48	13	of	of	ADP
abr-371	48	14	2018	2018	NUM
abr-371	48	15	was	be	AUX
abr-371	48	16	used	use	VERB
abr-371	48	17	to	to	PART
abr-371	48	18	examine	examine	VERB
abr-371	48	19	the	the	DET
abr-371	48	20	impact	impact	NOUN
abr-371	48	21	of	of	ADP
abr-371	48	22	the	the	DET
abr-371	48	23	passage	passage	NOUN
abr-371	48	24	of	of	ADP
abr-371	48	25	the	the	DET
abr-371	48	26	act	act	NOUN
abr-371	48	27	and	and	CCONJ
abr-371	48	28	the	the	DET
abr-371	48	29	initial	initial	ADJ
abr-371	48	30	application	application	NOUN
abr-371	48	31	of	of	ADP
abr-371	48	32	the	the	DET
abr-371	48	33	new	new	ADJ
abr-371	48	34	rules	rule	NOUN
abr-371	48	35	.	.	PUNCT
abr-371	49	1	the	the	DET
abr-371	49	2	last	last	ADJ
abr-371	49	3	two	two	NUM
abr-371	49	4	models	model	NOUN
abr-371	49	5	,	,	PUNCT
abr-371	49	6	quarter	quarter	NOUN
abr-371	49	7	2	2	NUM
abr-371	49	8	2018	2018	NUM
abr-371	49	9	to	to	PART
abr-371	49	10	quarter	quarter	NOUN
abr-371	49	11	2	2	NUM
abr-371	49	12	2019	2019	NUM
abr-371	49	13	and	and	CCONJ
abr-371	49	14	quarter	quarter	NOUN
abr-371	49	15	2	2	NUM
abr-371	49	16	2019	2019	NUM
abr-371	49	17	to	to	PART
abr-371	49	18	quarter	quarter	NOUN
abr-371	49	19	2	2	NUM
abr-371	49	20	2020	2020	NUM
abr-371	49	21	examine	examine	VERB
abr-371	49	22	the	the	DET
abr-371	49	23	relationship	relationship	NOUN
abr-371	49	24	for	for	ADP
abr-371	49	25	two	two	NUM
abr-371	49	26	years	year	NOUN
abr-371	49	27	after	after	ADP
abr-371	49	28	the	the	DET
abr-371	49	29	passage	passage	NOUN
abr-371	49	30	of	of	ADP
abr-371	49	31	the	the	DET
abr-371	49	32	tcja	tcja	NOUN
abr-371	49	33	.	.	PUNCT
abr-371	50	1	this	this	DET
abr-371	50	2	methodology	methodology	NOUN
abr-371	50	3	will	will	AUX
abr-371	50	4	illustrate	illustrate	VERB
abr-371	50	5	the	the	DET
abr-371	50	6	impact	impact	NOUN
abr-371	50	7	of	of	ADP
abr-371	50	8	the	the	DET
abr-371	50	9	tcja	tcja	NOUN
abr-371	50	10	on	on	ADP
abr-371	50	11	the	the	DET
abr-371	50	12	relationship	relationship	NOUN
abr-371	50	13	between	between	ADP
abr-371	50	14	state	state	NOUN
abr-371	50	15	tax	tax	NOUN
abr-371	50	16	policy	policy	NOUN
abr-371	50	17	and	and	CCONJ
abr-371	50	18	business	business	NOUN
abr-371	50	19	activity	activity	NOUN
abr-371	50	20	.	.	PUNCT
abr-371	51	1	what	what	PRON
abr-371	51	2	follows	follow	VERB
abr-371	51	3	is	be	AUX
abr-371	51	4	a	a	DET
abr-371	51	5	review	review	NOUN
abr-371	51	6	of	of	ADP
abr-371	51	7	prior	prior	ADJ
abr-371	51	8	literature	literature	NOUN
abr-371	51	9	,	,	PUNCT
abr-371	51	10	research	research	NOUN
abr-371	51	11	methodology	methodology	NOUN
abr-371	51	12	,	,	PUNCT
abr-371	51	13	results	result	NOUN
abr-371	51	14	,	,	PUNCT
abr-371	51	15	analysis	analysis	NOUN
abr-371	51	16	of	of	ADP
abr-371	51	17	results	result	NOUN
abr-371	51	18	,	,	PUNCT
abr-371	51	19	conclusion	conclusion	NOUN
abr-371	51	20	and	and	CCONJ
abr-371	51	21	future	future	ADJ
abr-371	51	22	research	research	NOUN
abr-371	51	23	,	,	PUNCT
abr-371	51	24	and	and	CCONJ
abr-371	51	25	bibliography	bibliography	NOUN
abr-371	51	26	.	.	PUNCT
abr-371	52	1	review	review	NOUN
abr-371	52	2	of	of	ADP
abr-371	52	3	prior	prior	ADJ
abr-371	52	4	literature	literature	NOUN
abr-371	52	5	there	there	PRON
abr-371	52	6	are	be	VERB
abr-371	52	7	two	two	NUM
abr-371	52	8	competing	compete	VERB
abr-371	52	9	theories	theory	NOUN
abr-371	52	10	as	as	ADP
abr-371	52	11	to	to	ADP
abr-371	52	12	what	what	PRON
abr-371	52	13	drives	drive	VERB
abr-371	52	14	economic	economic	ADJ
abr-371	52	15	growth	growth	NOUN
abr-371	52	16	in	in	ADP
abr-371	52	17	a	a	DET
abr-371	52	18	city	city	NOUN
abr-371	52	19	or	or	CCONJ
abr-371	52	20	a	a	DET
abr-371	52	21	region	region	NOUN
abr-371	52	22	.	.	PUNCT
abr-371	53	1	the	the	DET
abr-371	53	2	first	first	ADJ
abr-371	53	3	relates	relate	VERB
abr-371	53	4	to	to	ADP
abr-371	53	5	the	the	DET
abr-371	53	6	climate	climate	NOUN
abr-371	53	7	for	for	ADP
abr-371	53	8	business	business	NOUN
abr-371	53	9	in	in	ADP
abr-371	53	10	terms	term	NOUN
abr-371	53	11	of	of	ADP
abr-371	53	12	tax	tax	NOUN
abr-371	53	13	policies	policy	NOUN
abr-371	53	14	and	and	CCONJ
abr-371	53	15	regulation	regulation	NOUN
abr-371	53	16	as	as	ADP
abr-371	53	17	locations	location	NOUN
abr-371	53	18	with	with	ADP
abr-371	53	19	lower	low	ADJ
abr-371	53	20	taxes	taxis	NOUN
abr-371	53	21	and	and	CCONJ
abr-371	53	22	less	less	ADJ
abr-371	53	23	regulation	regulation	NOUN
abr-371	53	24	would	would	AUX
abr-371	53	25	lead	lead	VERB
abr-371	53	26	to	to	ADP
abr-371	53	27	increased	increase	VERB
abr-371	53	28	economic	economic	ADJ
abr-371	53	29	growth	growth	NOUN
abr-371	53	30	.	.	PUNCT
abr-371	54	1	the	the	DET
abr-371	54	2	second	second	ADJ
abr-371	54	3	theory	theory	NOUN
abr-371	54	4	is	be	AUX
abr-371	54	5	that	that	SCONJ
abr-371	54	6	economic	economic	ADJ
abr-371	54	7	growth	growth	NOUN
abr-371	54	8	is	be	AUX
abr-371	54	9	driven	drive	VERB
abr-371	54	10	by	by	ADP
abr-371	54	11	factors	factor	NOUN
abr-371	54	12	tied	tie	VERB
abr-371	54	13	to	to	ADP
abr-371	54	14	operating	operate	VERB
abr-371	54	15	the	the	DET
abr-371	54	16	business	business	NOUN
abr-371	54	17	and	and	CCONJ
abr-371	54	18	attracting	attract	VERB
abr-371	54	19	employees	employee	NOUN
abr-371	54	20	like	like	ADP
abr-371	54	21	locally	locally	ADV
abr-371	54	22	available	available	ADJ
abr-371	54	23	talent	talent	NOUN
abr-371	54	24	,	,	PUNCT
abr-371	54	25	affordable	affordable	ADJ
abr-371	54	26	housing	housing	NOUN
abr-371	54	27	,	,	PUNCT
abr-371	54	28	and	and	CCONJ
abr-371	54	29	affordable	affordable	ADJ
abr-371	54	30	commercial	commercial	ADJ
abr-371	54	31	property	property	NOUN
abr-371	54	32	.	.	PUNCT
abr-371	55	1	the	the	DET
abr-371	55	2	local	local	ADJ
abr-371	55	3	educational	educational	ADJ
abr-371	55	4	system	system	NOUN
abr-371	55	5	,	,	PUNCT
abr-371	55	6	public	public	ADJ
abr-371	55	7	transportation	transportation	NOUN
abr-371	55	8	,	,	PUNCT
abr-371	55	9	and	and	CCONJ
abr-371	55	10	the	the	DET
abr-371	55	11	quality	quality	NOUN
abr-371	55	12	of	of	ADP
abr-371	55	13	public	public	ADJ
abr-371	55	14	services	service	NOUN
abr-371	55	15	will	will	AUX
abr-371	55	16	also	also	ADV
abr-371	55	17	impact	impact	VERB
abr-371	55	18	business	business	NOUN
abr-371	55	19	decisions	decision	NOUN
abr-371	55	20	.	.	PUNCT
abr-371	56	1	the	the	DET
abr-371	56	2	argument	argument	NOUN
abr-371	56	3	is	be	AUX
abr-371	56	4	tied	tie	VERB
abr-371	56	5	to	to	ADP
abr-371	56	6	the	the	DET
abr-371	56	7	idea	idea	NOUN
abr-371	56	8	that	that	SCONJ
abr-371	56	9	cities	city	NOUN
abr-371	56	10	in	in	ADP
abr-371	56	11	the	the	DET
abr-371	56	12	same	same	ADJ
abr-371	56	13	state	state	NOUN
abr-371	56	14	facing	face	VERB
abr-371	56	15	similar	similar	ADJ
abr-371	56	16	tax	tax	NOUN
abr-371	56	17	and	and	CCONJ
abr-371	56	18	regulatory	regulatory	ADJ
abr-371	56	19	environments	environment	NOUN
abr-371	56	20	have	have	AUX
abr-371	56	21	substantially	substantially	ADV
abr-371	56	22	different	different	ADJ
abr-371	56	23	levels	level	NOUN
abr-371	56	24	of	of	ADP
abr-371	56	25	economic	economic	ADJ
abr-371	56	26	growth	growth	NOUN
abr-371	56	27	.	.	PUNCT
abr-371	57	1	nashville	nashville	PROPN
abr-371	57	2	and	and	CCONJ
abr-371	57	3	memphis	memphis	PROPN
abr-371	57	4	,	,	PUNCT
abr-371	57	5	both	both	CCONJ
abr-371	57	6	in	in	ADP
abr-371	57	7	tennessee	tennessee	PROPN
abr-371	57	8	,	,	PUNCT
abr-371	57	9	are	be	AUX
abr-371	57	10	two	two	NUM
abr-371	57	11	cities	city	NOUN
abr-371	57	12	facing	face	VERB
abr-371	57	13	similar	similar	ADJ
abr-371	57	14	tax	tax	NOUN
abr-371	57	15	and	and	CCONJ
abr-371	57	16	regulatory	regulatory	ADJ
abr-371	57	17	environments	environment	NOUN
abr-371	57	18	where	where	SCONJ
abr-371	57	19	nashville	nashville	PROPN
abr-371	57	20	has	have	AUX
abr-371	57	21	had	have	VERB
abr-371	57	22	substantial	substantial	ADJ
abr-371	57	23	economic	economic	ADJ
abr-371	57	24	growth	growth	NOUN
abr-371	57	25	as	as	SCONJ
abr-371	57	26	compared	compare	VERB
abr-371	57	27	to	to	ADP
abr-371	57	28	memphis	memphis	PROPN
abr-371	57	29	(	(	PUNCT
abr-371	57	30	renn	renn	PROPN
abr-371	57	31	,	,	PUNCT
abr-371	57	32	2018	2018	NUM
abr-371	57	33	)	)	PUNCT
abr-371	57	34	.	.	PUNCT
abr-371	58	1	while	while	SCONJ
abr-371	58	2	both	both	DET
abr-371	58	3	theories	theory	NOUN
abr-371	58	4	have	have	AUX
abr-371	58	5	been	be	AUX
abr-371	58	6	supported	support	VERB
abr-371	58	7	in	in	ADP
abr-371	58	8	the	the	DET
abr-371	58	9	research	research	NOUN
abr-371	58	10	,	,	PUNCT
abr-371	58	11	the	the	DET
abr-371	58	12	large	large	ADJ
abr-371	58	13	increase	increase	NOUN
abr-371	58	14	in	in	ADP
abr-371	58	15	employees	employee	NOUN
abr-371	58	16	working	work	VERB
abr-371	58	17	remotely	remotely	ADV
abr-371	58	18	could	could	AUX
abr-371	58	19	potentially	potentially	ADV
abr-371	58	20	increase	increase	VERB
abr-371	58	21	the	the	DET
abr-371	58	22	importance	importance	NOUN
abr-371	58	23	of	of	ADP
abr-371	58	24	local	local	ADJ
abr-371	58	25	and	and	CCONJ
abr-371	58	26	regional	regional	ADJ
abr-371	58	27	tax	tax	NOUN
abr-371	58	28	policies	policy	NOUN
abr-371	58	29	on	on	ADP
abr-371	58	30	business	business	NOUN
abr-371	58	31	location	location	NOUN
abr-371	58	32	decisions	decision	NOUN
abr-371	58	33	.	.	PUNCT
abr-371	59	1	the	the	DET
abr-371	59	2	high	high	ADJ
abr-371	59	3	corporate	corporate	ADJ
abr-371	59	4	income	income	NOUN
abr-371	59	5	tax	tax	NOUN
abr-371	59	6	rate	rate	NOUN
abr-371	59	7	in	in	ADP
abr-371	59	8	the	the	DET
abr-371	59	9	united	united	PROPN
abr-371	59	10	states	states	PROPN
abr-371	59	11	has	have	AUX
abr-371	59	12	often	often	ADV
abr-371	59	13	been	be	AUX
abr-371	59	14	mentioned	mention	VERB
abr-371	59	15	as	as	ADP
abr-371	59	16	a	a	DET
abr-371	59	17	reason	reason	NOUN
abr-371	59	18	why	why	SCONJ
abr-371	59	19	many	many	ADJ
abr-371	59	20	businesses	business	NOUN
abr-371	59	21	choose	choose	VERB
abr-371	59	22	to	to	PART
abr-371	59	23	operate	operate	VERB
abr-371	59	24	in	in	ADP
abr-371	59	25	foreign	foreign	ADJ
abr-371	59	26	countries	country	NOUN
abr-371	59	27	as	as	SCONJ
abr-371	59	28	opposed	oppose	VERB
abr-371	59	29	to	to	ADP
abr-371	59	30	the	the	DET
abr-371	59	31	united	united	PROPN
abr-371	59	32	states	states	PROPN
abr-371	59	33	to	to	PART
abr-371	59	34	lower	lower	VERB
abr-371	59	35	their	their	PRON
abr-371	59	36	tax	tax	NOUN
abr-371	59	37	burden	burden	NOUN
abr-371	59	38	.	.	PUNCT
abr-371	60	1	since	since	SCONJ
abr-371	60	2	it	it	PRON
abr-371	60	3	is	be	AUX
abr-371	60	4	easier	easy	ADJ
abr-371	60	5	to	to	PART
abr-371	60	6	move	move	VERB
abr-371	60	7	a	a	DET
abr-371	60	8	business	business	NOUN
abr-371	60	9	across	across	ADP
abr-371	60	10	states	state	NOUN
abr-371	60	11	as	as	SCONJ
abr-371	60	12	opposed	oppose	VERB
abr-371	60	13	to	to	ADP
abr-371	60	14	across	across	ADP
abr-371	60	15	countries	country	NOUN
abr-371	60	16	state	state	NOUN
abr-371	60	17	tax	tax	NOUN
abr-371	60	18	structures	structure	NOUN
abr-371	60	19	should	should	AUX
abr-371	60	20	also	also	ADV
abr-371	60	21	have	have	VERB
abr-371	60	22	a	a	DET
abr-371	60	23	major	major	ADJ
abr-371	60	24	impact	impact	NOUN
abr-371	60	25	on	on	ADP
abr-371	60	26	business	business	NOUN
abr-371	60	27	location	location	NOUN
abr-371	60	28	decisions	decision	NOUN
abr-371	60	29	(	(	PUNCT
abr-371	60	30	russell	russell	PROPN
abr-371	60	31	2011	2011	NUM
abr-371	60	32	)	)	PUNCT
abr-371	60	33	.	.	PUNCT
abr-371	61	1	a	a	DET
abr-371	61	2	small	small	ADJ
abr-371	61	3	business	business	NOUN
abr-371	61	4	and	and	CCONJ
abr-371	61	5	entrepreneurial	entrepreneurial	ADJ
abr-371	61	6	council	council	NOUN
abr-371	61	7	study	study	NOUN
abr-371	61	8	argues	argue	VERB
abr-371	61	9	that	that	SCONJ
abr-371	61	10	personal	personal	ADJ
abr-371	61	11	income	income	NOUN
abr-371	61	12	tax	tax	NOUN
abr-371	61	13	rates	rate	NOUN
abr-371	61	14	impact	impact	VERB
abr-371	61	15	business	business	NOUN
abr-371	61	16	location	location	NOUN
abr-371	61	17	decisions	decision	NOUN
abr-371	61	18	as	as	SCONJ
abr-371	61	19	over	over	ADP
abr-371	61	20	92	92	NUM
abr-371	61	21	%	%	NOUN
abr-371	61	22	of	of	ADP
abr-371	61	23	businesses	business	NOUN
abr-371	61	24	have	have	VERB
abr-371	61	25	business	business	NOUN
abr-371	61	26	income	income	NOUN
abr-371	61	27	taxed	tax	VERB
abr-371	61	28	on	on	ADP
abr-371	61	29	individual	individual	ADJ
abr-371	61	30	tax	tax	NOUN
abr-371	61	31	returns	return	NOUN
abr-371	61	32	at	at	ADP
abr-371	61	33	the	the	DET
abr-371	61	34	individual	individual	ADJ
abr-371	61	35	tax	tax	NOUN
abr-371	61	36	rates	rate	NOUN
abr-371	61	37	.	.	PUNCT
abr-371	62	1	they	they	PRON
abr-371	62	2	also	also	ADV
abr-371	62	3	argue	argue	VERB
abr-371	62	4	that	that	SCONJ
abr-371	62	5	high	high	ADJ
abr-371	62	6	state	state	NOUN
abr-371	62	7	unemployment	unemployment	NOUN
abr-371	62	8	tax	tax	NOUN
abr-371	62	9	rates	rate	NOUN
abr-371	62	10	increase	increase	VERB
abr-371	62	11	the	the	DET
abr-371	62	12	cost	cost	NOUN
abr-371	62	13	of	of	ADP
abr-371	62	14	labor	labor	NOUN
abr-371	62	15	so	so	SCONJ
abr-371	62	16	labor	labor	NOUN
abr-371	62	17	-	-	PUNCT
abr-371	62	18	intensive	intensive	ADJ
abr-371	62	19	firms	firm	NOUN
abr-371	62	20	should	should	AUX
abr-371	62	21	avoid	avoid	VERB
abr-371	62	22	these	these	DET
abr-371	62	23	states	state	NOUN
abr-371	62	24	(	(	PUNCT
abr-371	62	25	russell	russell	PROPN
abr-371	62	26	,	,	PUNCT
abr-371	62	27	2011	2011	NUM
abr-371	62	28	)	)	PUNCT
abr-371	62	29	.	.	PUNCT
abr-371	63	1	barron	barron	PROPN
abr-371	63	2	and	and	CCONJ
abr-371	63	3	wesley	wesley	PROPN
abr-371	63	4	(	(	PUNCT
abr-371	63	5	1981	1981	NUM
abr-371	63	6	)	)	PUNCT
abr-371	63	7	found	find	VERB
abr-371	63	8	significant	significant	ADJ
abr-371	63	9	differences	difference	NOUN
abr-371	63	10	in	in	ADP
abr-371	63	11	the	the	DET
abr-371	63	12	unemployment	unemployment	NOUN
abr-371	63	13	rates	rate	NOUN
abr-371	63	14	across	across	ADP
abr-371	63	15	states	state	NOUN
abr-371	63	16	with	with	ADP
abr-371	63	17	the	the	DET
abr-371	63	18	highest	high	ADJ
abr-371	63	19	rates	rate	NOUN
abr-371	63	20	in	in	ADP
abr-371	63	21	the	the	DET
abr-371	63	22	northeastern	northeastern	ADJ
abr-371	63	23	states	state	NOUN
abr-371	63	24	and	and	CCONJ
abr-371	63	25	lowest	low	ADJ
abr-371	63	26	rates	rate	NOUN
abr-371	63	27	in	in	ADP
abr-371	63	28	many	many	ADJ
abr-371	63	29	southern	southern	ADJ
abr-371	63	30	states	state	NOUN
abr-371	63	31	.	.	PUNCT
abr-371	64	1	the	the	DET
abr-371	64	2	highest	high	ADJ
abr-371	64	3	unemployment	unemployment	NOUN
abr-371	64	4	rate	rate	NOUN
abr-371	64	5	for	for	ADP
abr-371	64	6	taxes	taxis	NOUN
abr-371	64	7	paid	pay	VERB
abr-371	64	8	was	be	AUX
abr-371	64	9	in	in	ADP
abr-371	64	10	california	california	PROPN
abr-371	64	11	at	at	ADP
abr-371	64	12	2.1	2.1	NUM
abr-371	64	13	%	%	NOUN
abr-371	64	14	of	of	ADP
abr-371	64	15	total	total	ADJ
abr-371	64	16	wages	wage	NOUN
abr-371	64	17	paid	pay	VERB
abr-371	64	18	while	while	SCONJ
abr-371	64	19	in	in	ADP
abr-371	64	20	texas	texas	PROPN
abr-371	64	21	,	,	PUNCT
abr-371	64	22	the	the	DET
abr-371	64	23	state	state	NOUN
abr-371	64	24	with	with	ADP
abr-371	64	25	the	the	DET
abr-371	64	26	lowest	low	ADJ
abr-371	64	27	rate	rate	NOUN
abr-371	64	28	,	,	PUNCT
abr-371	64	29	it	it	PRON
abr-371	64	30	was	be	AUX
abr-371	64	31	only	only	ADV
abr-371	64	32	0.3	0.3	NUM
abr-371	64	33	%	%	NOUN
abr-371	64	34	.	.	PUNCT
abr-371	65	1	however	however	ADV
abr-371	65	2	,	,	PUNCT
abr-371	65	3	mcclure	mcclure	PROPN
abr-371	65	4	jr	jr	PROPN
abr-371	65	5	.	.	PROPN
abr-371	65	6	(	(	PUNCT
abr-371	65	7	1981	1981	NUM
abr-371	65	8	)	)	PUNCT
abr-371	65	9	argues	argue	VERB
abr-371	65	10	that	that	SCONJ
abr-371	65	11	the	the	DET
abr-371	65	12	objectives	objective	NOUN
abr-371	65	13	of	of	ADP
abr-371	65	14	state	state	NOUN
abr-371	65	15	tax	tax	NOUN
abr-371	65	16	policy	policy	NOUN
abr-371	65	17	should	should	AUX
abr-371	65	18	focus	focus	VERB
abr-371	65	19	on	on	ADP
abr-371	65	20	4	4	NUM
abr-371	65	21	allocation	allocation	NOUN
abr-371	65	22	neutrality	neutrality	NOUN
abr-371	65	23	and	and	CCONJ
abr-371	65	24	not	not	PART
abr-371	65	25	the	the	DET
abr-371	65	26	redistribution	redistribution	NOUN
abr-371	65	27	of	of	ADP
abr-371	65	28	wealth	wealth	NOUN
abr-371	65	29	so	so	SCONJ
abr-371	65	30	it	it	PRON
abr-371	65	31	should	should	AUX
abr-371	65	32	not	not	PART
abr-371	65	33	impact	impact	VERB
abr-371	65	34	business	business	NOUN
abr-371	65	35	location	location	NOUN
abr-371	65	36	decisions	decision	NOUN
abr-371	65	37	.	.	PUNCT
abr-371	66	1	he	he	PRON
abr-371	66	2	also	also	ADV
abr-371	66	3	argues	argue	VERB
abr-371	66	4	that	that	SCONJ
abr-371	66	5	state	state	NOUN
abr-371	66	6	corporate	corporate	ADJ
abr-371	66	7	income	income	NOUN
abr-371	66	8	taxes	taxis	NOUN
abr-371	66	9	can	can	AUX
abr-371	66	10	impact	impact	VERB
abr-371	66	11	business	business	NOUN
abr-371	66	12	location	location	NOUN
abr-371	66	13	decisions	decision	NOUN
abr-371	66	14	if	if	SCONJ
abr-371	66	15	they	they	PRON
abr-371	66	16	are	be	AUX
abr-371	66	17	different	different	ADJ
abr-371	66	18	across	across	ADP
abr-371	66	19	the	the	DET
abr-371	66	20	states	state	NOUN
abr-371	66	21	.	.	PUNCT
abr-371	67	1	prior	prior	ADJ
abr-371	67	2	research	research	NOUN
abr-371	67	3	has	have	AUX
abr-371	67	4	specifically	specifically	ADV
abr-371	67	5	addressed	address	VERB
abr-371	67	6	the	the	DET
abr-371	67	7	impact	impact	NOUN
abr-371	67	8	of	of	ADP
abr-371	67	9	state	state	NOUN
abr-371	67	10	or	or	CCONJ
abr-371	67	11	local	local	ADJ
abr-371	67	12	tax	tax	NOUN
abr-371	67	13	policies	policy	NOUN
abr-371	67	14	on	on	ADP
abr-371	67	15	business	business	NOUN
abr-371	67	16	location	location	NOUN
abr-371	67	17	decisions	decision	NOUN
abr-371	67	18	.	.	PUNCT
abr-371	68	1	lower	low	ADJ
abr-371	68	2	entrepreneurial	entrepreneurial	ADJ
abr-371	68	3	rates	rate	NOUN
abr-371	68	4	have	have	AUX
abr-371	68	5	been	be	AUX
abr-371	68	6	found	find	VERB
abr-371	68	7	in	in	ADP
abr-371	68	8	states	state	NOUN
abr-371	68	9	with	with	ADP
abr-371	68	10	higher	high	ADJ
abr-371	68	11	individual	individual	ADJ
abr-371	68	12	tax	tax	NOUN
abr-371	68	13	rates	rate	NOUN
abr-371	68	14	,	,	PUNCT
abr-371	68	15	the	the	DET
abr-371	68	16	existence	existence	NOUN
abr-371	68	17	of	of	ADP
abr-371	68	18	state	state	NOUN
abr-371	68	19	-	-	PUNCT
abr-371	68	20	level	level	NOUN
abr-371	68	21	estate	estate	NOUN
abr-371	68	22	and	and	CCONJ
abr-371	68	23	inheritance	inheritance	NOUN
abr-371	68	24	taxes	taxis	NOUN
abr-371	68	25	beyond	beyond	ADP
abr-371	68	26	the	the	DET
abr-371	68	27	federal	federal	ADJ
abr-371	68	28	tax	tax	NOUN
abr-371	68	29	,	,	PUNCT
abr-371	68	30	and	and	CCONJ
abr-371	68	31	a	a	DET
abr-371	68	32	higher	high	ADJ
abr-371	68	33	weight	weight	NOUN
abr-371	68	34	on	on	ADP
abr-371	68	35	the	the	DET
abr-371	68	36	sales	sale	NOUN
abr-371	68	37	factor	factor	NOUN
abr-371	68	38	in	in	ADP
abr-371	68	39	the	the	DET
abr-371	68	40	state	state	NOUN
abr-371	68	41	corporate	corporate	ADJ
abr-371	68	42	income	income	NOUN
abr-371	68	43	tax	tax	NOUN
abr-371	68	44	apportionment	apportionment	NOUN
abr-371	68	45	formula	formula	NOUN
abr-371	68	46	.	.	PUNCT
abr-371	69	1	higher	high	ADJ
abr-371	69	2	entrepreneurial	entrepreneurial	ADJ
abr-371	69	3	rates	rate	NOUN
abr-371	69	4	were	be	AUX
abr-371	69	5	found	find	VERB
abr-371	69	6	in	in	ADP
abr-371	69	7	states	state	NOUN
abr-371	69	8	with	with	ADP
abr-371	69	9	more	more	ADV
abr-371	69	10	progressive	progressive	ADJ
abr-371	69	11	personal	personal	ADJ
abr-371	69	12	income	income	NOUN
abr-371	69	13	tax	tax	NOUN
abr-371	69	14	structures	structure	NOUN
abr-371	69	15	and	and	CCONJ
abr-371	69	16	having	have	VERB
abr-371	69	17	aggressive	aggressive	ADJ
abr-371	69	18	corporate	corporate	ADJ
abr-371	69	19	income	income	NOUN
abr-371	69	20	tax	tax	NOUN
abr-371	69	21	structures	structure	NOUN
abr-371	69	22	with	with	ADP
abr-371	69	23	a	a	DET
abr-371	69	24	combined	combine	VERB
abr-371	69	25	reporting	reporting	NOUN
abr-371	69	26	requirement	requirement	NOUN
abr-371	69	27	(	(	PUNCT
abr-371	69	28	bruce	bruce	PROPN
abr-371	69	29	&	&	CCONJ
abr-371	69	30	deskins	deskin	NOUN
abr-371	69	31	,	,	PUNCT
abr-371	69	32	2012	2012	NUM
abr-371	69	33	)	)	PUNCT
abr-371	69	34	.	.	PUNCT
abr-371	70	1	they	they	PRON
abr-371	70	2	also	also	ADV
abr-371	70	3	found	find	VERB
abr-371	70	4	that	that	SCONJ
abr-371	70	5	the	the	DET
abr-371	70	6	composition	composition	NOUN
abr-371	70	7	of	of	ADP
abr-371	70	8	the	the	DET
abr-371	70	9	state	state	NOUN
abr-371	70	10	tax	tax	NOUN
abr-371	70	11	portfolio	portfolio	NOUN
abr-371	70	12	was	be	AUX
abr-371	70	13	not	not	PART
abr-371	70	14	a	a	DET
abr-371	70	15	significant	significant	ADJ
abr-371	70	16	factor	factor	NOUN
abr-371	70	17	in	in	ADP
abr-371	70	18	entrepreneurial	entrepreneurial	ADJ
abr-371	70	19	activity	activity	NOUN
abr-371	70	20	for	for	ADP
abr-371	70	21	states	state	NOUN
abr-371	70	22	.	.	PUNCT
abr-371	71	1	cline	cline	PROPN
abr-371	71	2	(	(	PUNCT
abr-371	71	3	2006	2006	NUM
abr-371	71	4	)	)	PUNCT
abr-371	71	5	argued	argue	VERB
abr-371	71	6	that	that	SCONJ
abr-371	71	7	the	the	DET
abr-371	71	8	state	state	NOUN
abr-371	71	9	and	and	CCONJ
abr-371	71	10	local	local	ADJ
abr-371	71	11	tax	tax	NOUN
abr-371	71	12	burden	burden	NOUN
abr-371	71	13	in	in	ADP
abr-371	71	14	the	the	DET
abr-371	71	15	united	united	PROPN
abr-371	71	16	states	states	PROPN
abr-371	71	17	includes	include	VERB
abr-371	71	18	much	much	ADV
abr-371	71	19	more	more	ADJ
abr-371	71	20	than	than	ADP
abr-371	71	21	direct	direct	ADJ
abr-371	71	22	business	business	NOUN
abr-371	71	23	taxes	taxis	NOUN
abr-371	71	24	like	like	ADP
abr-371	71	25	income	income	NOUN
abr-371	71	26	and	and	CCONJ
abr-371	71	27	franchise	franchise	NOUN
abr-371	71	28	taxes	taxis	NOUN
abr-371	71	29	,	,	PUNCT
abr-371	71	30	as	as	SCONJ
abr-371	71	31	firms	firm	NOUN
abr-371	71	32	also	also	ADV
abr-371	71	33	pay	pay	VERB
abr-371	71	34	property	property	NOUN
abr-371	71	35	and	and	CCONJ
abr-371	71	36	sales	sale	NOUN
abr-371	71	37	taxes	taxis	NOUN
abr-371	71	38	.	.	PUNCT
abr-371	72	1	higher	high	ADJ
abr-371	72	2	state	state	NOUN
abr-371	72	3	corporate	corporate	ADJ
abr-371	72	4	income	income	NOUN
abr-371	72	5	taxes	taxis	NOUN
abr-371	72	6	and	and	CCONJ
abr-371	72	7	higher	high	ADJ
abr-371	72	8	state	state	NOUN
abr-371	72	9	minimum	minimum	NOUN
abr-371	72	10	wage	wage	NOUN
abr-371	72	11	rates	rate	NOUN
abr-371	72	12	were	be	AUX
abr-371	72	13	found	find	VERB
abr-371	72	14	to	to	PART
abr-371	72	15	result	result	VERB
abr-371	72	16	in	in	ADP
abr-371	72	17	a	a	DET
abr-371	72	18	reduced	reduce	VERB
abr-371	72	19	rate	rate	NOUN
abr-371	72	20	of	of	ADP
abr-371	72	21	entrepreneurial	entrepreneurial	ADJ
abr-371	72	22	activity	activity	NOUN
abr-371	72	23	(	(	PUNCT
abr-371	72	24	garrett	garrett	PROPN
abr-371	72	25	&	&	CCONJ
abr-371	72	26	wall	wall	PROPN
abr-371	72	27	,	,	PUNCT
abr-371	72	28	2006	2006	NUM
abr-371	72	29	)	)	PUNCT
abr-371	72	30	.	.	PUNCT
abr-371	73	1	kreft	kreft	PROPN
abr-371	73	2	and	and	CCONJ
abr-371	73	3	sobel	sobel	PROPN
abr-371	73	4	(	(	PUNCT
abr-371	73	5	2003	2003	NUM
abr-371	73	6	)	)	PUNCT
abr-371	73	7	found	find	VERB
abr-371	73	8	that	that	SCONJ
abr-371	73	9	the	the	DET
abr-371	73	10	existence	existence	NOUN
abr-371	73	11	of	of	ADP
abr-371	73	12	a	a	DET
abr-371	73	13	state	state	NOUN
abr-371	73	14	inheritance	inheritance	NOUN
abr-371	73	15	tax	tax	NOUN
abr-371	73	16	led	lead	VERB
abr-371	73	17	to	to	ADP
abr-371	73	18	a	a	DET
abr-371	73	19	lower	low	ADJ
abr-371	73	20	level	level	NOUN
abr-371	73	21	of	of	ADP
abr-371	73	22	growth	growth	NOUN
abr-371	73	23	in	in	ADP
abr-371	73	24	the	the	DET
abr-371	73	25	number	number	NOUN
abr-371	73	26	of	of	ADP
abr-371	73	27	sole	sole	ADJ
abr-371	73	28	proprietorships	proprietorship	NOUN
abr-371	73	29	formed	form	VERB
abr-371	73	30	.	.	PUNCT
abr-371	74	1	carlton	carlton	PROPN
abr-371	74	2	(	(	PUNCT
abr-371	74	3	1979	1979	NUM
abr-371	74	4	)	)	PUNCT
abr-371	74	5	found	find	VERB
abr-371	74	6	no	no	DET
abr-371	74	7	evidence	evidence	NOUN
abr-371	74	8	that	that	SCONJ
abr-371	74	9	local	local	ADJ
abr-371	74	10	taxes	taxis	NOUN
abr-371	74	11	influence	influence	VERB
abr-371	74	12	the	the	DET
abr-371	74	13	number	number	NOUN
abr-371	74	14	of	of	ADP
abr-371	74	15	firm	firm	ADJ
abr-371	74	16	births	birth	NOUN
abr-371	74	17	.	.	PUNCT
abr-371	75	1	bartik	bartik	PROPN
abr-371	75	2	(	(	PUNCT
abr-371	75	3	1989	1989	NUM
abr-371	75	4	)	)	PUNCT
abr-371	75	5	found	find	VERB
abr-371	75	6	that	that	SCONJ
abr-371	75	7	higher	high	ADJ
abr-371	75	8	property	property	NOUN
abr-371	75	9	taxes	taxis	NOUN
abr-371	75	10	,	,	PUNCT
abr-371	75	11	corporate	corporate	ADJ
abr-371	75	12	taxes	taxis	NOUN
abr-371	75	13	,	,	PUNCT
abr-371	75	14	and	and	CCONJ
abr-371	75	15	sales	sale	NOUN
abr-371	75	16	taxes	taxis	NOUN
abr-371	75	17	on	on	ADP
abr-371	75	18	equipment	equipment	NOUN
abr-371	75	19	negatively	negatively	ADV
abr-371	75	20	impact	impact	VERB
abr-371	75	21	the	the	DET
abr-371	75	22	number	number	NOUN
abr-371	75	23	of	of	ADP
abr-371	75	24	small	small	ADJ
abr-371	75	25	business	business	NOUN
abr-371	75	26	startups	startup	NOUN
abr-371	75	27	.	.	PUNCT
abr-371	76	1	however	however	ADV
abr-371	76	2	,	,	PUNCT
abr-371	76	3	he	he	PRON
abr-371	76	4	also	also	ADV
abr-371	76	5	found	find	VERB
abr-371	76	6	that	that	SCONJ
abr-371	76	7	personal	personal	ADJ
abr-371	76	8	income	income	NOUN
abr-371	76	9	taxes	taxis	NOUN
abr-371	76	10	and	and	CCONJ
abr-371	76	11	general	general	ADJ
abr-371	76	12	sales	sale	NOUN
abr-371	76	13	taxes	taxis	NOUN
abr-371	76	14	had	have	VERB
abr-371	76	15	no	no	DET
abr-371	76	16	significant	significant	ADJ
abr-371	76	17	impact	impact	NOUN
abr-371	76	18	.	.	PUNCT
abr-371	77	1	summarizing	summarize	VERB
abr-371	77	2	the	the	DET
abr-371	77	3	impact	impact	NOUN
abr-371	77	4	of	of	ADP
abr-371	77	5	state	state	NOUN
abr-371	77	6	tax	tax	NOUN
abr-371	77	7	policy	policy	NOUN
abr-371	77	8	on	on	ADP
abr-371	77	9	business	business	NOUN
abr-371	77	10	location	location	NOUN
abr-371	77	11	decisions	decision	NOUN
abr-371	77	12	finds	find	VERB
abr-371	77	13	that	that	SCONJ
abr-371	77	14	state	state	NOUN
abr-371	77	15	tax	tax	NOUN
abr-371	77	16	policies	policy	NOUN
abr-371	77	17	can	can	AUX
abr-371	77	18	influence	influence	VERB
abr-371	77	19	the	the	DET
abr-371	77	20	decision	decision	NOUN
abr-371	77	21	but	but	CCONJ
abr-371	77	22	the	the	DET
abr-371	77	23	results	result	NOUN
abr-371	77	24	on	on	ADP
abr-371	77	25	the	the	DET
abr-371	77	26	magnitude	magnitude	NOUN
abr-371	77	27	and	and	CCONJ
abr-371	77	28	direction	direction	NOUN
abr-371	77	29	of	of	ADP
abr-371	77	30	the	the	DET
abr-371	77	31	impact	impact	NOUN
abr-371	77	32	have	have	AUX
abr-371	77	33	been	be	AUX
abr-371	77	34	inconclusive	inconclusive	ADJ
abr-371	77	35	(	(	PUNCT
abr-371	77	36	bruce	bruce	PROPN
abr-371	77	37	&	&	CCONJ
abr-371	77	38	deskins	deskin	NOUN
abr-371	77	39	,	,	PUNCT
abr-371	77	40	2012	2012	NUM
abr-371	77	41	)	)	PUNCT
abr-371	77	42	.	.	PUNCT
abr-371	78	1	the	the	DET
abr-371	78	2	tax	tax	NOUN
abr-371	78	3	cuts	cut	NOUN
abr-371	78	4	and	and	CCONJ
abr-371	78	5	job	job	NOUN
abr-371	78	6	creation	creation	NOUN
abr-371	78	7	act	act	NOUN
abr-371	78	8	(	(	PUNCT
abr-371	78	9	tcja	tcja	NOUN
abr-371	78	10	)	)	PUNCT
abr-371	78	11	of	of	ADP
abr-371	78	12	2017	2017	NUM
abr-371	78	13	will	will	AUX
abr-371	78	14	likely	likely	ADV
abr-371	78	15	have	have	VERB
abr-371	78	16	a	a	DET
abr-371	78	17	significant	significant	ADJ
abr-371	78	18	impact	impact	NOUN
abr-371	78	19	on	on	ADP
abr-371	78	20	state	state	NOUN
abr-371	78	21	tax	tax	NOUN
abr-371	78	22	policy	policy	NOUN
abr-371	78	23	as	as	SCONJ
abr-371	78	24	it	it	PRON
abr-371	78	25	makes	make	VERB
abr-371	78	26	substantial	substantial	ADJ
abr-371	78	27	changes	change	NOUN
abr-371	78	28	in	in	ADP
abr-371	78	29	the	the	DET
abr-371	78	30	federal	federal	ADJ
abr-371	78	31	income	income	NOUN
abr-371	78	32	tax	tax	NOUN
abr-371	78	33	laws	law	NOUN
abr-371	78	34	.	.	PUNCT
abr-371	79	1	forty	forty	NUM
abr-371	79	2	-	-	PUNCT
abr-371	79	3	one	one	NUM
abr-371	79	4	of	of	ADP
abr-371	79	5	the	the	DET
abr-371	79	6	fifty	fifty	NUM
abr-371	79	7	states	state	NOUN
abr-371	79	8	have	have	VERB
abr-371	79	9	state	state	NOUN
abr-371	79	10	-	-	PUNCT
abr-371	79	11	level	level	NOUN
abr-371	79	12	broad	broad	ADV
abr-371	79	13	-	-	PUNCT
abr-371	79	14	based	base	VERB
abr-371	79	15	income	income	NOUN
abr-371	79	16	taxes	taxis	NOUN
abr-371	79	17	while	while	SCONJ
abr-371	79	18	two	two	NUM
abr-371	79	19	states	state	NOUN
abr-371	79	20	only	only	ADV
abr-371	79	21	tax	tax	VERB
abr-371	79	22	unearned	unearned	ADJ
abr-371	79	23	income	income	NOUN
abr-371	79	24	and	and	CCONJ
abr-371	79	25	seven	seven	NUM
abr-371	79	26	states	state	NOUN
abr-371	79	27	have	have	VERB
abr-371	79	28	no	no	DET
abr-371	79	29	income	income	NOUN
abr-371	79	30	tax	tax	NOUN
abr-371	79	31	.	.	PUNCT
abr-371	80	1	of	of	ADP
abr-371	80	2	the	the	DET
abr-371	80	3	forty	forty	NUM
abr-371	80	4	-	-	PUNCT
abr-371	80	5	one	one	NUM
abr-371	80	6	states	state	NOUN
abr-371	80	7	,	,	PUNCT
abr-371	80	8	thirty	thirty	PRON
abr-371	80	9	start	start	VERB
abr-371	80	10	their	their	PRON
abr-371	80	11	calculation	calculation	NOUN
abr-371	80	12	of	of	ADP
abr-371	80	13	state	state	NOUN
abr-371	80	14	taxable	taxable	ADJ
abr-371	80	15	income	income	NOUN
abr-371	80	16	with	with	ADP
abr-371	80	17	the	the	DET
abr-371	80	18	adjusted	adjust	VERB
abr-371	80	19	gross	gross	ADJ
abr-371	80	20	income	income	NOUN
abr-371	80	21	from	from	ADP
abr-371	80	22	the	the	DET
abr-371	80	23	federal	federal	ADJ
abr-371	80	24	return	return	NOUN
abr-371	80	25	.	.	PUNCT
abr-371	81	1	five	five	NUM
abr-371	81	2	states	state	NOUN
abr-371	81	3	start	start	VERB
abr-371	81	4	the	the	DET
abr-371	81	5	calculation	calculation	NOUN
abr-371	81	6	of	of	ADP
abr-371	81	7	state	state	NOUN
abr-371	81	8	taxable	taxable	ADJ
abr-371	81	9	income	income	NOUN
abr-371	81	10	with	with	ADP
abr-371	81	11	federal	federal	ADJ
abr-371	81	12	taxable	taxable	ADJ
abr-371	81	13	income	income	NOUN
abr-371	81	14	.	.	PUNCT
abr-371	82	1	the	the	DET
abr-371	82	2	last	last	ADJ
abr-371	82	3	six	six	NUM
abr-371	82	4	states	state	NOUN
abr-371	82	5	do	do	AUX
abr-371	82	6	not	not	PART
abr-371	82	7	directly	directly	ADV
abr-371	82	8	tie	tie	VERB
abr-371	82	9	their	their	PRON
abr-371	82	10	taxable	taxable	ADJ
abr-371	82	11	income	income	NOUN
abr-371	82	12	calculation	calculation	NOUN
abr-371	82	13	to	to	ADP
abr-371	82	14	a	a	DET
abr-371	82	15	number	number	NOUN
abr-371	82	16	from	from	ADP
abr-371	82	17	the	the	DET
abr-371	82	18	federal	federal	ADJ
abr-371	82	19	tax	tax	NOUN
abr-371	82	20	return	return	NOUN
abr-371	82	21	but	but	CCONJ
abr-371	82	22	use	use	VERB
abr-371	82	23	many	many	ADJ
abr-371	82	24	of	of	ADP
abr-371	82	25	the	the	DET
abr-371	82	26	same	same	ADJ
abr-371	82	27	rules	rule	NOUN
abr-371	82	28	for	for	ADP
abr-371	82	29	measuring	measure	VERB
abr-371	82	30	income	income	NOUN
abr-371	82	31	and	and	CCONJ
abr-371	82	32	deductions	deduction	NOUN
abr-371	82	33	.	.	PUNCT
abr-371	83	1	since	since	SCONJ
abr-371	83	2	the	the	DET
abr-371	83	3	majority	majority	NOUN
abr-371	83	4	of	of	ADP
abr-371	83	5	states	state	NOUN
abr-371	83	6	tie	tie	VERB
abr-371	83	7	their	their	PRON
abr-371	83	8	taxable	taxable	ADJ
abr-371	83	9	income	income	NOUN
abr-371	83	10	to	to	ADP
abr-371	83	11	numbers	number	NOUN
abr-371	83	12	reported	report	VERB
abr-371	83	13	on	on	ADP
abr-371	83	14	the	the	DET
abr-371	83	15	federal	federal	ADJ
abr-371	83	16	tax	tax	NOUN
abr-371	83	17	return	return	NOUN
abr-371	83	18	any	any	DET
abr-371	83	19	changes	change	NOUN
abr-371	83	20	in	in	ADP
abr-371	83	21	the	the	DET
abr-371	83	22	federal	federal	ADJ
abr-371	83	23	tax	tax	NOUN
abr-371	83	24	laws	law	NOUN
abr-371	83	25	will	will	AUX
abr-371	83	26	also	also	ADV
abr-371	83	27	impact	impact	VERB
abr-371	83	28	state	state	NOUN
abr-371	83	29	income	income	NOUN
abr-371	83	30	taxes	taxis	NOUN
abr-371	83	31	(	(	PUNCT
abr-371	83	32	huffer	huffer	NOUN
abr-371	83	33	,	,	PUNCT
abr-371	83	34	et	et	PROPN
abr-371	83	35	al	al	PROPN
abr-371	83	36	,	,	PUNCT
abr-371	83	37	2019	2019	NUM
abr-371	83	38	)	)	PUNCT
abr-371	83	39	.	.	PUNCT
abr-371	84	1	the	the	DET
abr-371	84	2	major	major	ADJ
abr-371	84	3	changes	change	NOUN
abr-371	84	4	in	in	ADP
abr-371	84	5	the	the	DET
abr-371	84	6	tcja	tcja	NOUN
abr-371	84	7	are	be	AUX
abr-371	84	8	summarized	summarize	VERB
abr-371	84	9	below	below	ADV
abr-371	84	10	.	.	PUNCT
abr-371	85	1	the	the	DET
abr-371	85	2	basic	basic	ADJ
abr-371	85	3	standard	standard	ADJ
abr-371	85	4	deduction	deduction	NOUN
abr-371	85	5	was	be	AUX
abr-371	85	6	nearly	nearly	ADV
abr-371	85	7	doubled	double	VERB
abr-371	85	8	for	for	ADP
abr-371	85	9	each	each	DET
abr-371	85	10	filing	filing	NOUN
abr-371	85	11	status	status	NOUN
abr-371	85	12	which	which	PRON
abr-371	85	13	reduces	reduce	VERB
abr-371	85	14	taxable	taxable	ADJ
abr-371	85	15	income	income	NOUN
abr-371	85	16	.	.	PUNCT
abr-371	86	1	several	several	ADJ
abr-371	86	2	states	state	NOUN
abr-371	86	3	tie	tie	VERB
abr-371	86	4	their	their	PRON
abr-371	86	5	standard	standard	ADJ
abr-371	86	6	deduction	deduction	NOUN
abr-371	86	7	to	to	ADP
abr-371	86	8	the	the	DET
abr-371	86	9	federal	federal	ADJ
abr-371	86	10	standard	standard	PROPN
abr-371	86	11	deduction	deduction	NOUN
abr-371	86	12	which	which	PRON
abr-371	86	13	would	would	AUX
abr-371	86	14	have	have	VERB
abr-371	86	15	the	the	DET
abr-371	86	16	same	same	ADJ
abr-371	86	17	impact	impact	NOUN
abr-371	86	18	at	at	ADP
abr-371	86	19	the	the	DET
abr-371	86	20	state	state	NOUN
abr-371	86	21	level	level	NOUN
abr-371	86	22	.	.	PUNCT
abr-371	87	1	the	the	DET
abr-371	87	2	tjca	tjca	PROPN
abr-371	87	3	also	also	ADV
abr-371	87	4	eliminated	eliminate	VERB
abr-371	87	5	the	the	DET
abr-371	87	6	personal	personal	ADJ
abr-371	87	7	exemption	exemption	NOUN
abr-371	87	8	,	,	PUNCT
abr-371	87	9	$	$	SYM
abr-371	87	10	4,150	4,150	NUM
abr-371	87	11	per	per	ADP
abr-371	87	12	taxpayer	taxpayer	NOUN
abr-371	87	13	on	on	ADP
abr-371	87	14	the	the	DET
abr-371	87	15	return	return	NOUN
abr-371	87	16	,	,	PUNCT
abr-371	87	17	as	as	ADV
abr-371	87	18	well	well	ADV
abr-371	87	19	as	as	ADP
abr-371	87	20	the	the	DET
abr-371	87	21	deduction	deduction	NOUN
abr-371	87	22	for	for	ADP
abr-371	87	23	dependency	dependency	NOUN
abr-371	87	24	exemptions	exemption	NOUN
abr-371	87	25	which	which	PRON
abr-371	87	26	increases	increase	VERB
abr-371	87	27	taxable	taxable	ADJ
abr-371	87	28	income	income	NOUN
abr-371	87	29	.	.	PUNCT
abr-371	88	1	to	to	PART
abr-371	88	2	offset	offset	VERB
abr-371	88	3	the	the	DET
abr-371	88	4	impact	impact	NOUN
abr-371	88	5	of	of	ADP
abr-371	88	6	the	the	DET
abr-371	88	7	loss	loss	NOUN
abr-371	88	8	of	of	ADP
abr-371	88	9	the	the	DET
abr-371	88	10	dependency	dependency	NOUN
abr-371	88	11	deductions	deduction	NOUN
abr-371	88	12	the	the	DET
abr-371	88	13	child	child	NOUN
abr-371	88	14	credit	credit	NOUN
abr-371	88	15	for	for	ADP
abr-371	88	16	qualifying	qualify	VERB
abr-371	88	17	children	child	NOUN
abr-371	88	18	was	be	AUX
abr-371	88	19	increased	increase	VERB
abr-371	88	20	from	from	ADP
abr-371	88	21	$	$	SYM
abr-371	88	22	1,000	1,000	NUM
abr-371	88	23	to	to	PART
abr-371	88	24	$	$	SYM
abr-371	88	25	2,000	2,000	NUM
abr-371	88	26	and	and	CCONJ
abr-371	88	27	a	a	DET
abr-371	88	28	dependent	dependent	ADJ
abr-371	88	29	credit	credit	NOUN
abr-371	88	30	of	of	ADP
abr-371	88	31	$	$	SYM
abr-371	88	32	500	500	NUM
abr-371	88	33	was	be	AUX
abr-371	88	34	created	create	VERB
abr-371	88	35	for	for	ADP
abr-371	88	36	all	all	DET
abr-371	88	37	other	other	ADJ
abr-371	88	38	dependents	dependent	NOUN
abr-371	88	39	.	.	PUNCT
abr-371	89	1	since	since	SCONJ
abr-371	89	2	the	the	DET
abr-371	89	3	corporate	corporate	ADJ
abr-371	89	4	income	income	NOUN
abr-371	89	5	tax	tax	NOUN
abr-371	89	6	rate	rate	NOUN
abr-371	89	7	was	be	AUX
abr-371	89	8	reduced	reduce	VERB
abr-371	89	9	from	from	ADP
abr-371	89	10	35	35	NUM
abr-371	89	11	%	%	NOUN
abr-371	89	12	to	to	PART
abr-371	89	13	21	21	NUM
abr-371	89	14	%	%	NOUN
abr-371	89	15	in	in	ADP
abr-371	89	16	the	the	DET
abr-371	89	17	tcja	tcja	NOUN
abr-371	89	18	they	they	PRON
abr-371	89	19	also	also	ADV
abr-371	89	20	adopted	adopt	VERB
abr-371	89	21	the	the	DET
abr-371	89	22	qualified	qualified	ADJ
abr-371	89	23	business	business	NOUN
abr-371	89	24	income	income	NOUN
abr-371	89	25	(	(	PUNCT
abr-371	89	26	qbi	qbi	NOUN
abr-371	89	27	)	)	PUNCT
abr-371	89	28	deduction	deduction	NOUN
abr-371	89	29	of	of	ADP
abr-371	89	30	up	up	ADP
abr-371	89	31	to	to	PART
abr-371	89	32	20	20	NUM
abr-371	89	33	%	%	NOUN
abr-371	89	34	of	of	ADP
abr-371	89	35	business	business	NOUN
abr-371	89	36	income	income	NOUN
abr-371	89	37	for	for	ADP
abr-371	89	38	firms	firm	NOUN
abr-371	89	39	not	not	PART
abr-371	89	40	operating	operate	VERB
abr-371	89	41	as	as	ADP
abr-371	89	42	a	a	DET
abr-371	89	43	corporation	corporation	NOUN
abr-371	89	44	,	,	PUNCT
abr-371	89	45	reducing	reduce	VERB
abr-371	89	46	taxable	taxable	ADJ
abr-371	89	47	income	income	NOUN
abr-371	89	48	.	.	PUNCT
abr-371	90	1	another	another	DET
abr-371	90	2	significant	significant	ADJ
abr-371	90	3	change	change	NOUN
abr-371	90	4	was	be	AUX
abr-371	90	5	limiting	limit	VERB
abr-371	90	6	the	the	DET
abr-371	90	7	itemized	itemize	VERB
abr-371	90	8	deduction	deduction	NOUN
abr-371	90	9	for	for	ADP
abr-371	90	10	taxes	taxis	NOUN
abr-371	90	11	paid	pay	VERB
abr-371	90	12	to	to	ADP
abr-371	90	13	$	$	SYM
abr-371	90	14	10,000	10,000	NUM
abr-371	90	15	per	per	ADP
abr-371	90	16	year	year	NOUN
abr-371	90	17	.	.	PUNCT
abr-371	91	1	while	while	SCONJ
abr-371	91	2	the	the	DET
abr-371	91	3	increase	increase	NOUN
abr-371	91	4	in	in	ADP
abr-371	91	5	the	the	DET
abr-371	91	6	standard	standard	ADJ
abr-371	91	7	deduction	deduction	NOUN
abr-371	91	8	will	will	AUX
abr-371	91	9	significantly	significantly	ADV
abr-371	91	10	decrease	decrease	VERB
abr-371	91	11	the	the	DET
abr-371	91	12	number	number	NOUN
abr-371	91	13	of	of	ADP
abr-371	91	14	taxpayers	taxpayer	NOUN
abr-371	91	15	claiming	claim	VERB
abr-371	91	16	the	the	DET
abr-371	91	17	standard	standard	ADJ
abr-371	91	18	deduction	deduction	NOUN
abr-371	91	19	taxpayers	taxpayer	NOUN
abr-371	91	20	in	in	ADP
abr-371	91	21	states	state	NOUN
abr-371	91	22	with	with	ADP
abr-371	91	23	high	high	ADJ
abr-371	91	24	property	property	NOUN
abr-371	91	25	values	value	NOUN
abr-371	91	26	,	,	PUNCT
abr-371	91	27	such	such	ADJ
abr-371	91	28	as	as	ADP
abr-371	91	29	new	new	PROPN
abr-371	91	30	york	york	PROPN
abr-371	91	31	,	,	PUNCT
abr-371	91	32	new	new	PROPN
abr-371	91	33	jersey	jersey	PROPN
abr-371	91	34	,	,	PUNCT
abr-371	91	35	and	and	CCONJ
abr-371	91	36	california	california	PROPN
abr-371	91	37	,	,	PUNCT
abr-371	91	38	are	be	AUX
abr-371	91	39	home	home	NOUN
abr-371	91	40	to	to	ADP
abr-371	91	41	many	many	ADJ
abr-371	91	42	taxpayers	taxpayer	NOUN
abr-371	91	43	whose	whose	DET
abr-371	91	44	combined	combine	VERB
abr-371	91	45	state	state	NOUN
abr-371	91	46	property	property	NOUN
abr-371	91	47	and	and	CCONJ
abr-371	91	48	income	income	NOUN
abr-371	91	49	taxes	taxis	NOUN
abr-371	91	50	exceed	exceed	VERB
abr-371	91	51	the	the	DET
abr-371	91	52	$	$	SYM
abr-371	91	53	10,000	10,000	NUM
abr-371	91	54	and	and	CCONJ
abr-371	91	55	still	still	ADV
abr-371	91	56	itemize	itemize	VERB
abr-371	91	57	and	and	CCONJ
abr-371	91	58	will	will	AUX
abr-371	91	59	face	face	VERB
abr-371	91	60	an	an	DET
abr-371	91	61	increase	increase	NOUN
abr-371	91	62	in	in	ADP
abr-371	91	63	taxable	taxable	ADJ
abr-371	91	64	income	income	NOUN
abr-371	91	65	.	.	PUNCT
abr-371	92	1	huffer	huffer	NOUN
abr-371	92	2	et	et	PROPN
abr-371	92	3	al	al	PROPN
abr-371	92	4	(	(	PUNCT
abr-371	92	5	2019	2019	NUM
abr-371	92	6	)	)	PUNCT
abr-371	92	7	5	5	NUM
abr-371	92	8	examined	examine	VERB
abr-371	92	9	the	the	DET
abr-371	92	10	impact	impact	NOUN
abr-371	92	11	of	of	ADP
abr-371	92	12	the	the	DET
abr-371	92	13	tcja	tcja	NOUN
abr-371	92	14	on	on	ADP
abr-371	92	15	state	state	NOUN
abr-371	92	16	income	income	NOUN
abr-371	92	17	taxes	taxis	NOUN
abr-371	92	18	.	.	PUNCT
abr-371	93	1	they	they	PRON
abr-371	93	2	found	find	VERB
abr-371	93	3	that	that	SCONJ
abr-371	93	4	the	the	DET
abr-371	93	5	two	two	NUM
abr-371	93	6	largest	large	ADJ
abr-371	93	7	impacts	impact	NOUN
abr-371	93	8	were	be	AUX
abr-371	93	9	from	from	ADP
abr-371	93	10	the	the	DET
abr-371	93	11	increase	increase	NOUN
abr-371	93	12	in	in	ADP
abr-371	93	13	the	the	DET
abr-371	93	14	standard	standard	ADJ
abr-371	93	15	deduction	deduction	NOUN
abr-371	93	16	and	and	CCONJ
abr-371	93	17	the	the	DET
abr-371	93	18	elimination	elimination	NOUN
abr-371	93	19	of	of	ADP
abr-371	93	20	the	the	DET
abr-371	93	21	personal	personal	ADJ
abr-371	93	22	and	and	CCONJ
abr-371	93	23	dependency	dependency	NOUN
abr-371	93	24	exemptions	exemption	NOUN
abr-371	93	25	which	which	PRON
abr-371	93	26	offset	offset	VERB
abr-371	93	27	each	each	DET
abr-371	93	28	other	other	ADJ
abr-371	93	29	with	with	ADP
abr-371	93	30	a	a	DET
abr-371	93	31	slightly	slightly	ADV
abr-371	93	32	larger	large	ADJ
abr-371	93	33	impact	impact	NOUN
abr-371	93	34	from	from	ADP
abr-371	93	35	the	the	DET
abr-371	93	36	elimination	elimination	NOUN
abr-371	93	37	of	of	ADP
abr-371	93	38	the	the	DET
abr-371	93	39	personal	personal	ADJ
abr-371	93	40	and	and	CCONJ
abr-371	93	41	dependency	dependency	NOUN
abr-371	93	42	exemptions	exemption	NOUN
abr-371	93	43	.	.	PUNCT
abr-371	94	1	the	the	DET
abr-371	94	2	changes	change	NOUN
abr-371	94	3	in	in	ADP
abr-371	94	4	the	the	DET
abr-371	94	5	federal	federal	ADJ
abr-371	94	6	tax	tax	NOUN
abr-371	94	7	laws	law	NOUN
abr-371	94	8	will	will	AUX
abr-371	94	9	potentially	potentially	ADV
abr-371	94	10	result	result	VERB
abr-371	94	11	in	in	ADP
abr-371	94	12	states	state	NOUN
abr-371	94	13	examining	examine	VERB
abr-371	94	14	their	their	PRON
abr-371	94	15	tax	tax	NOUN
abr-371	94	16	policies	policy	NOUN
abr-371	94	17	to	to	PART
abr-371	94	18	adapt	adapt	VERB
abr-371	94	19	to	to	ADP
abr-371	94	20	the	the	DET
abr-371	94	21	new	new	ADJ
abr-371	94	22	rules	rule	NOUN
abr-371	94	23	.	.	PUNCT
abr-371	95	1	research	research	NOUN
abr-371	95	2	methodology	methodology	NOUN
abr-371	95	3	this	this	DET
abr-371	95	4	research	research	NOUN
abr-371	95	5	measures	measure	NOUN
abr-371	95	6	,	,	PUNCT
abr-371	95	7	as	as	ADP
abr-371	95	8	the	the	DET
abr-371	95	9	dependent	dependent	ADJ
abr-371	95	10	variable	variable	NOUN
abr-371	95	11	,	,	PUNCT
abr-371	95	12	per	per	ADP
abr-371	95	13	capita	capita	NOUN
abr-371	95	14	changes	change	NOUN
abr-371	95	15	in	in	ADP
abr-371	95	16	the	the	DET
abr-371	95	17	number	number	NOUN
abr-371	95	18	of	of	ADP
abr-371	95	19	business	business	NOUN
abr-371	95	20	applications	application	NOUN
abr-371	95	21	submitted	submit	VERB
abr-371	95	22	for	for	ADP
abr-371	95	23	each	each	DET
abr-371	95	24	u.s	u.s	PROPN
abr-371	95	25	.	.	PROPN
abr-371	95	26	state	state	PROPN
abr-371	95	27	.	.	PUNCT
abr-371	96	1	five	five	NUM
abr-371	96	2	independent	independent	ADJ
abr-371	96	3	variables	variable	NOUN
abr-371	96	4	are	be	AUX
abr-371	96	5	employed	employ	VERB
abr-371	96	6	in	in	ADP
abr-371	96	7	the	the	DET
abr-371	96	8	model	model	NOUN
abr-371	96	9	:	:	PUNCT
abr-371	96	10	corporate	corporate	ADJ
abr-371	96	11	tax	tax	NOUN
abr-371	96	12	rank	rank	NOUN
abr-371	96	13	;	;	PUNCT
abr-371	96	14	individual	individual	ADJ
abr-371	96	15	income	income	NOUN
abr-371	96	16	tax	tax	NOUN
abr-371	96	17	rank	rank	NOUN
abr-371	96	18	;	;	PUNCT
abr-371	96	19	sales	sale	NOUN
abr-371	96	20	tax	tax	NOUN
abr-371	96	21	rank	rank	NOUN
abr-371	96	22	;	;	PUNCT
abr-371	96	23	property	property	NOUN
abr-371	96	24	tax	tax	NOUN
abr-371	96	25	rank	rank	NOUN
abr-371	96	26	;	;	PUNCT
abr-371	96	27	and	and	CCONJ
abr-371	96	28	unemployment	unemployment	NOUN
abr-371	96	29	insurance	insurance	NOUN
abr-371	96	30	tax	tax	NOUN
abr-371	96	31	rank	rank	NOUN
abr-371	96	32	.	.	PUNCT
abr-371	97	1	the	the	DET
abr-371	97	2	rank	rank	NOUN
abr-371	97	3	for	for	ADP
abr-371	97	4	each	each	DET
abr-371	97	5	category	category	NOUN
abr-371	97	6	is	be	AUX
abr-371	97	7	within	within	ADP
abr-371	97	8	a	a	DET
abr-371	97	9	range	range	NOUN
abr-371	97	10	of	of	ADP
abr-371	97	11	1	1	NUM
abr-371	97	12	to	to	PART
abr-371	97	13	50	50	NUM
abr-371	97	14	,	,	PUNCT
abr-371	97	15	inclusive	inclusive	ADJ
abr-371	97	16	,	,	PUNCT
abr-371	97	17	representing	represent	VERB
abr-371	97	18	the	the	DET
abr-371	97	19	rank	rank	NOUN
abr-371	97	20	within	within	ADP
abr-371	97	21	each	each	PRON
abr-371	97	22	of	of	ADP
abr-371	97	23	the	the	DET
abr-371	97	24	50	50	NUM
abr-371	97	25	u.s	u.s	PROPN
abr-371	97	26	.	.	PROPN
abr-371	97	27	states	state	NOUN
abr-371	97	28	.	.	PUNCT
abr-371	98	1	a	a	DET
abr-371	98	2	higher	high	ADJ
abr-371	98	3	rank	rank	NOUN
abr-371	98	4	(	(	PUNCT
abr-371	98	5	i.e.	i.e.	X
abr-371	98	6	50	50	NUM
abr-371	98	7	)	)	PUNCT
abr-371	98	8	denotes	denote	VERB
abr-371	98	9	higher	high	ADJ
abr-371	98	10	taxes	taxis	NOUN
abr-371	98	11	for	for	ADP
abr-371	98	12	that	that	DET
abr-371	98	13	category	category	NOUN
abr-371	98	14	within	within	ADP
abr-371	98	15	that	that	DET
abr-371	98	16	state	state	NOUN
abr-371	98	17	relative	relative	ADJ
abr-371	98	18	to	to	ADP
abr-371	98	19	other	other	ADJ
abr-371	98	20	states	state	NOUN
abr-371	98	21	;	;	PUNCT
abr-371	98	22	a	a	DET
abr-371	98	23	lower	low	ADJ
abr-371	98	24	rank	rank	NOUN
abr-371	98	25	(	(	PUNCT
abr-371	98	26	i.e.	i.e.	X
abr-371	98	27	1	1	NUM
abr-371	98	28	)	)	PUNCT
abr-371	98	29	indicates	indicate	VERB
abr-371	98	30	less	less	ADJ
abr-371	98	31	tax	tax	NOUN
abr-371	98	32	imposed	impose	VERB
abr-371	98	33	within	within	ADP
abr-371	98	34	that	that	DET
abr-371	98	35	category	category	NOUN
abr-371	98	36	.	.	PUNCT
abr-371	99	1	rank	rank	NOUN
abr-371	99	2	is	be	AUX
abr-371	99	3	not	not	PART
abr-371	99	4	mutually	mutually	ADV
abr-371	99	5	exclusive	exclusive	ADJ
abr-371	99	6	between	between	ADP
abr-371	99	7	and	and	CCONJ
abr-371	99	8	among	among	ADP
abr-371	99	9	states	state	NOUN
abr-371	99	10	;	;	PUNCT
abr-371	99	11	if	if	SCONJ
abr-371	99	12	a	a	DET
abr-371	99	13	state	state	NOUN
abr-371	99	14	does	do	AUX
abr-371	99	15	not	not	PART
abr-371	99	16	tax	tax	VERB
abr-371	99	17	income	income	NOUN
abr-371	99	18	at	at	ADP
abr-371	99	19	the	the	DET
abr-371	99	20	state	state	NOUN
abr-371	99	21	level	level	NOUN
abr-371	99	22	,	,	PUNCT
abr-371	99	23	then	then	ADV
abr-371	99	24	the	the	DET
abr-371	99	25	rank	rank	NOUN
abr-371	99	26	for	for	ADP
abr-371	99	27	each	each	PRON
abr-371	99	28	of	of	ADP
abr-371	99	29	those	those	DET
abr-371	99	30	states	state	NOUN
abr-371	99	31	for	for	ADP
abr-371	99	32	that	that	DET
abr-371	99	33	tax	tax	NOUN
abr-371	99	34	category	category	NOUN
abr-371	99	35	would	would	AUX
abr-371	99	36	be	be	AUX
abr-371	99	37	1	1	NUM
abr-371	99	38	.	.	PUNCT
abr-371	100	1	population	population	NOUN
abr-371	100	2	estimates	estimate	NOUN
abr-371	100	3	are	be	AUX
abr-371	100	4	provided	provide	VERB
abr-371	100	5	from	from	ADP
abr-371	100	6	the	the	DET
abr-371	100	7	u.s	u.s	PROPN
abr-371	100	8	.	.	PROPN
abr-371	100	9	census	census	PROPN
abr-371	100	10	bureau	bureau	PROPN
abr-371	100	11	and	and	CCONJ
abr-371	100	12	the	the	DET
abr-371	100	13	number	number	NOUN
abr-371	100	14	of	of	ADP
abr-371	100	15	business	business	NOUN
abr-371	100	16	applications	application	NOUN
abr-371	100	17	and	and	CCONJ
abr-371	100	18	rank	rank	VERB
abr-371	100	19	for	for	ADP
abr-371	100	20	each	each	DET
abr-371	100	21	tax	tax	NOUN
abr-371	100	22	category	category	NOUN
abr-371	100	23	from	from	ADP
abr-371	100	24	the	the	DET
abr-371	100	25	2020	2020	NUM
abr-371	100	26	state	state	NOUN
abr-371	100	27	business	business	NOUN
abr-371	100	28	tax	tax	NOUN
abr-371	100	29	climate	climate	NOUN
abr-371	100	30	index	index	NOUN
abr-371	100	31	that	that	PRON
abr-371	100	32	is	be	AUX
abr-371	100	33	published	publish	VERB
abr-371	100	34	by	by	ADP
abr-371	100	35	the	the	DET
abr-371	100	36	tax	tax	NOUN
abr-371	100	37	foundation	foundation	PROPN
abr-371	100	38	.	.	PUNCT
abr-371	101	1	the	the	DET
abr-371	101	2	model	model	NOUN
abr-371	101	3	examines	examine	VERB
abr-371	101	4	five	five	NUM
abr-371	101	5	distinct	distinct	ADJ
abr-371	101	6	periods	period	NOUN
abr-371	101	7	in	in	ADP
abr-371	101	8	years	year	NOUN
abr-371	101	9	from	from	ADP
abr-371	101	10	q2	q2	NOUN
abr-371	101	11	to	to	ADP
abr-371	101	12	q2	q2	NOUN
abr-371	101	13	:	:	PUNCT
abr-371	101	14	2015	2015	NUM
abr-371	101	15	to	to	ADP
abr-371	101	16	2016	2016	NUM
abr-371	101	17	;	;	PUNCT
abr-371	101	18	2016	2016	NUM
abr-371	101	19	to	to	ADP
abr-371	101	20	2017	2017	NUM
abr-371	101	21	;	;	PUNCT
abr-371	101	22	2017	2017	NUM
abr-371	101	23	to	to	ADP
abr-371	101	24	2018	2018	NUM
abr-371	101	25	;	;	PUNCT
abr-371	101	26	2018	2018	NUM
abr-371	101	27	to	to	ADP
abr-371	101	28	2019	2019	NUM
abr-371	101	29	;	;	PUNCT
abr-371	101	30	and	and	CCONJ
abr-371	101	31	2019	2019	NUM
abr-371	101	32	to	to	ADP
abr-371	101	33	2020	2020	NUM
abr-371	101	34	.	.	PUNCT
abr-371	102	1	the	the	DET
abr-371	102	2	tcja	tcja	NOUN
abr-371	102	3	was	be	AUX
abr-371	102	4	passed	pass	VERB
abr-371	102	5	in	in	ADP
abr-371	102	6	2017	2017	NUM
abr-371	102	7	and	and	CCONJ
abr-371	102	8	implemented	implement	VERB
abr-371	102	9	in	in	ADP
abr-371	102	10	2018	2018	NUM
abr-371	102	11	.	.	PUNCT
abr-371	103	1	effects	effect	NOUN
abr-371	103	2	are	be	AUX
abr-371	103	3	analyzed	analyze	VERB
abr-371	103	4	for	for	ADP
abr-371	103	5	two	two	NUM
abr-371	103	6	years	year	NOUN
abr-371	103	7	before	before	ADP
abr-371	103	8	the	the	DET
abr-371	103	9	legislation	legislation	NOUN
abr-371	103	10	,	,	PUNCT
abr-371	103	11	2015	2015	NUM
abr-371	103	12	to	to	ADP
abr-371	103	13	2016	2016	NUM
abr-371	103	14	and	and	CCONJ
abr-371	103	15	2016	2016	NUM
abr-371	103	16	to	to	ADP
abr-371	103	17	2017	2017	NUM
abr-371	103	18	,	,	PUNCT
abr-371	103	19	during	during	ADP
abr-371	103	20	the	the	DET
abr-371	103	21	contemporaneous	contemporaneous	ADJ
abr-371	103	22	year	year	NOUN
abr-371	103	23	of	of	ADP
abr-371	103	24	2017	2017	NUM
abr-371	103	25	to	to	ADP
abr-371	103	26	2018	2018	NUM
abr-371	103	27	,	,	PUNCT
abr-371	103	28	and	and	CCONJ
abr-371	103	29	two	two	NUM
abr-371	103	30	years	year	NOUN
abr-371	103	31	after	after	ADP
abr-371	103	32	enactment	enactment	NOUN
abr-371	103	33	,	,	PUNCT
abr-371	103	34	2018	2018	NUM
abr-371	103	35	to	to	ADP
abr-371	103	36	2019	2019	NUM
abr-371	103	37	and	and	CCONJ
abr-371	103	38	2019	2019	NUM
abr-371	103	39	to	to	ADP
abr-371	103	40	2020	2020	NUM
abr-371	103	41	.	.	PUNCT
abr-371	104	1	using	use	VERB
abr-371	104	2	ordinary	ordinary	ADJ
abr-371	104	3	least	least	ADJ
abr-371	104	4	squares	square	NOUN
abr-371	104	5	(	(	PUNCT
abr-371	104	6	ols	ol	NOUN
abr-371	104	7	)	)	PUNCT
abr-371	104	8	regression	regression	NOUN
abr-371	104	9	analysis	analysis	NOUN
abr-371	104	10	,	,	PUNCT
abr-371	104	11	changes	change	NOUN
abr-371	104	12	in	in	ADP
abr-371	104	13	per	per	ADP
abr-371	104	14	capita	capita	NOUN
abr-371	104	15	business	business	NOUN
abr-371	104	16	applications	application	NOUN
abr-371	104	17	were	be	AUX
abr-371	104	18	analyzed	analyze	VERB
abr-371	104	19	.	.	PUNCT
abr-371	105	1	five	five	NUM
abr-371	105	2	separate	separate	ADJ
abr-371	105	3	regressions	regression	NOUN
abr-371	105	4	were	be	AUX
abr-371	105	5	run	run	VERB
abr-371	105	6	to	to	PART
abr-371	105	7	reflect	reflect	VERB
abr-371	105	8	how	how	SCONJ
abr-371	105	9	state	state	NOUN
abr-371	105	10	tax	tax	NOUN
abr-371	105	11	activity	activity	NOUN
abr-371	105	12	within	within	ADP
abr-371	105	13	each	each	DET
abr-371	105	14	tax	tax	NOUN
abr-371	105	15	category	category	NOUN
abr-371	105	16	affects	affect	VERB
abr-371	105	17	business	business	NOUN
abr-371	105	18	applications	application	NOUN
abr-371	105	19	within	within	ADP
abr-371	105	20	each	each	PRON
abr-371	105	21	of	of	ADP
abr-371	105	22	those	those	DET
abr-371	105	23	five	five	NUM
abr-371	105	24	time	time	NOUN
abr-371	105	25	periods	period	NOUN
abr-371	105	26	.	.	PUNCT
abr-371	106	1	data	datum	NOUN
abr-371	106	2	are	be	AUX
abr-371	106	3	standardized	standardize	VERB
abr-371	106	4	to	to	PART
abr-371	106	5	reflect	reflect	VERB
abr-371	106	6	differences	difference	NOUN
abr-371	106	7	in	in	ADP
abr-371	106	8	size	size	NOUN
abr-371	106	9	and	and	CCONJ
abr-371	106	10	scope	scope	NOUN
abr-371	106	11	of	of	ADP
abr-371	106	12	input	input	NOUN
abr-371	106	13	variables	variable	NOUN
abr-371	106	14	.	.	PUNCT
abr-371	107	1	business	business	NOUN
abr-371	107	2	applications	application	NOUN
abr-371	107	3	are	be	AUX
abr-371	107	4	measured	measure	VERB
abr-371	107	5	as	as	ADP
abr-371	107	6	per	per	ADP
abr-371	107	7	capita	capita	NOUN
abr-371	107	8	change	change	NOUN
abr-371	107	9	from	from	ADP
abr-371	107	10	year	year	NOUN
abr-371	107	11	to	to	ADP
abr-371	107	12	year	year	NOUN
abr-371	107	13	,	,	PUNCT
abr-371	107	14	while	while	SCONJ
abr-371	107	15	predictor	predictor	NOUN
abr-371	107	16	variables	variable	NOUN
abr-371	107	17	are	be	AUX
abr-371	107	18	expressed	express	VERB
abr-371	107	19	by	by	ADP
abr-371	107	20	state	state	NOUN
abr-371	107	21	rank	rank	NOUN
abr-371	107	22	from	from	ADP
abr-371	107	23	one	one	NUM
abr-371	107	24	to	to	ADP
abr-371	107	25	50	50	NUM
abr-371	107	26	.	.	PUNCT
abr-371	108	1	to	to	PART
abr-371	108	2	standardize	standardize	VERB
abr-371	108	3	,	,	PUNCT
abr-371	108	4	each	each	DET
abr-371	108	5	predictor	predictor	NOUN
abr-371	108	6	variable	variable	NOUN
abr-371	108	7	is	be	AUX
abr-371	108	8	multiplied	multiply	VERB
abr-371	108	9	by	by	ADP
abr-371	108	10	1/100,000	1/100,000	PROPN
abr-371	108	11	.	.	PUNCT
abr-371	109	1	thus	thus	ADV
abr-371	109	2	,	,	PUNCT
abr-371	109	3	the	the	DET
abr-371	109	4	interpretability	interpretability	NOUN
abr-371	109	5	of	of	ADP
abr-371	109	6	output	output	NOUN
abr-371	109	7	coefficient	coefficient	NOUN
abr-371	109	8	values	value	NOUN
abr-371	109	9	is	be	AUX
abr-371	109	10	enhanced	enhance	VERB
abr-371	109	11	(	(	PUNCT
abr-371	109	12	sweet	sweet	ADJ
abr-371	109	13	&	&	CCONJ
abr-371	109	14	grace	grace	NOUN
abr-371	109	15	-	-	PUNCT
abr-371	109	16	martin	martin	PROPN
abr-371	109	17	,	,	PUNCT
abr-371	109	18	2012	2012	NUM
abr-371	109	19	)	)	PUNCT
abr-371	109	20	.	.	PUNCT
abr-371	110	1	results	result	VERB
abr-371	110	2	the	the	DET
abr-371	110	3	model	model	NOUN
abr-371	110	4	for	for	ADP
abr-371	110	5	this	this	DET
abr-371	110	6	analysis	analysis	NOUN
abr-371	110	7	is	be	AUX
abr-371	110	8	structured	structure	VERB
abr-371	110	9	within	within	ADP
abr-371	110	10	two	two	NUM
abr-371	110	11	time	time	NOUN
abr-371	110	12	periods	period	NOUN
abr-371	110	13	:	:	PUNCT
abr-371	110	14	before	before	ADP
abr-371	110	15	the	the	DET
abr-371	110	16	enactment	enactment	NOUN
abr-371	110	17	of	of	ADP
abr-371	110	18	2017	2017	NUM
abr-371	110	19	tcja	tcja	NOUN
abr-371	110	20	,	,	PUNCT
abr-371	110	21	during	during	ADP
abr-371	110	22	the	the	DET
abr-371	110	23	enactment	enactment	NOUN
abr-371	110	24	of	of	ADP
abr-371	110	25	2017	2017	NUM
abr-371	110	26	tcja	tcja	NOUN
abr-371	110	27	,	,	PUNCT
abr-371	110	28	and	and	CCONJ
abr-371	110	29	two	two	NUM
abr-371	110	30	years	year	NOUN
abr-371	110	31	after	after	ADP
abr-371	110	32	the	the	DET
abr-371	110	33	enactment	enactment	NOUN
abr-371	110	34	of	of	ADP
abr-371	110	35	2017	2017	NUM
abr-371	110	36	tcja	tcja	NOUN
abr-371	110	37	.	.	PUNCT
abr-371	111	1	calculations	calculation	NOUN
abr-371	111	2	are	be	AUX
abr-371	111	3	grouped	group	VERB
abr-371	111	4	and	and	CCONJ
abr-371	111	5	results	result	NOUN
abr-371	111	6	are	be	AUX
abr-371	111	7	presented	present	VERB
abr-371	111	8	accordingly	accordingly	ADV
abr-371	111	9	.	.	PUNCT
abr-371	112	1	each	each	DET
abr-371	112	2	table	table	NOUN
abr-371	112	3	identified	identify	VERB
abr-371	112	4	the	the	DET
abr-371	112	5	variables	variable	NOUN
abr-371	112	6	,	,	PUNCT
abr-371	112	7	coefficient	coefficient	NOUN
abr-371	112	8	,	,	PUNCT
abr-371	112	9	t	t	PROPN
abr-371	112	10	-	-	PUNCT
abr-371	112	11	statistic	statistic	NOUN
abr-371	112	12	,	,	PUNCT
abr-371	112	13	p	p	NOUN
abr-371	112	14	-	-	PUNCT
abr-371	112	15	values	value	NOUN
abr-371	112	16	,	,	PUNCT
abr-371	112	17	and	and	CCONJ
abr-371	112	18	adjusted	adjust	VERB
abr-371	112	19	r	r	NOUN
abr-371	112	20	square	square	NOUN
abr-371	112	21	for	for	ADP
abr-371	112	22	each	each	DET
abr-371	112	23	regression	regression	NOUN
abr-371	112	24	output	output	NOUN
abr-371	112	25	.	.	PUNCT
abr-371	113	1	table	table	NOUN
abr-371	113	2	1	1	NUM
abr-371	113	3	presents	present	NOUN
abr-371	113	4	results	result	NOUN
abr-371	113	5	for	for	ADP
abr-371	113	6	before	before	ADP
abr-371	113	7	2017	2017	NUM
abr-371	113	8	tcja	tcja	NOUN
abr-371	113	9	enactment	enactment	NOUN
abr-371	113	10	for	for	ADP
abr-371	113	11	2015	2015	NUM
abr-371	113	12	to	to	ADP
abr-371	113	13	2016	2016	NUM
abr-371	113	14	and	and	CCONJ
abr-371	113	15	2016	2016	NUM
abr-371	113	16	to	to	ADP
abr-371	113	17	2017	2017	NUM
abr-371	113	18	measured	measure	VERB
abr-371	113	19	from	from	ADP
abr-371	113	20	q3	q3	NOUN
abr-371	113	21	to	to	ADP
abr-371	113	22	q2	q2	NOUN
abr-371	113	23	for	for	ADP
abr-371	113	24	each	each	DET
abr-371	113	25	period	period	NOUN
abr-371	113	26	.	.	PUNCT
abr-371	114	1	for	for	ADP
abr-371	114	2	this	this	DET
abr-371	114	3	iteration	iteration	NOUN
abr-371	114	4	of	of	ADP
abr-371	114	5	the	the	DET
abr-371	114	6	model	model	NOUN
abr-371	114	7	barely	barely	ADV
abr-371	114	8	5	5	NUM
abr-371	114	9	percent	percent	NOUN
abr-371	114	10	of	of	ADP
abr-371	114	11	changes	change	NOUN
abr-371	114	12	in	in	ADP
abr-371	114	13	business	business	NOUN
abr-371	114	14	applications	application	NOUN
abr-371	114	15	are	be	AUX
abr-371	114	16	explained	explain	VERB
abr-371	114	17	by	by	ADP
abr-371	114	18	predictor	predictor	NOUN
abr-371	114	19	variables	variable	NOUN
abr-371	114	20	.	.	PUNCT
abr-371	115	1	constant	constant	ADJ
abr-371	115	2	or	or	CCONJ
abr-371	115	3	intercept	intercept	ADJ
abr-371	115	4	variable	variable	NOUN
abr-371	115	5	is	be	AUX
abr-371	115	6	statistically	statistically	ADV
abr-371	115	7	significant	significant	ADJ
abr-371	115	8	,	,	PUNCT
abr-371	115	9	with	with	ADP
abr-371	115	10	sales	sale	NOUN
abr-371	115	11	tax	tax	NOUN
abr-371	115	12	showing	show	VERB
abr-371	115	13	an	an	DET
abr-371	115	14	inverse	inverse	NOUN
abr-371	115	15	relationship	relationship	NOUN
abr-371	115	16	,	,	PUNCT
abr-371	115	17	although	although	SCONJ
abr-371	115	18	only	only	ADV
abr-371	115	19	at	at	ADP
abr-371	115	20	a	a	DET
abr-371	115	21	level	level	NOUN
abr-371	115	22	of	of	ADP
abr-371	115	23	p	p	NOUN
abr-371	115	24	<	<	X
abr-371	115	25	.10	.10	NUM
abr-371	115	26	.	.	PUNCT
abr-371	116	1	for	for	ADP
abr-371	116	2	the	the	DET
abr-371	116	3	2016	2016	NUM
abr-371	116	4	to	to	PART
abr-371	116	5	2017	2017	NUM
abr-371	116	6	time	time	NOUN
abr-371	116	7	period	period	NOUN
abr-371	116	8	,	,	PUNCT
abr-371	116	9	the	the	DET
abr-371	116	10	constant	constant	ADJ
abr-371	116	11	continues	continue	VERB
abr-371	116	12	to	to	PART
abr-371	116	13	be	be	AUX
abr-371	116	14	statistically	statistically	ADV
abr-371	116	15	significant	significant	ADJ
abr-371	116	16	with	with	ADP
abr-371	116	17	a	a	DET
abr-371	116	18	strong	strong	ADJ
abr-371	116	19	,	,	PUNCT
abr-371	116	20	positive	positive	ADJ
abr-371	116	21	association	association	NOUN
abr-371	116	22	.	.	PUNCT
abr-371	117	1	although	although	SCONJ
abr-371	117	2	higher	high	ADJ
abr-371	117	3	taxes	taxis	NOUN
abr-371	117	4	for	for	ADP
abr-371	117	5	each	each	DET
abr-371	117	6	category	category	NOUN
abr-371	117	7	are	be	AUX
abr-371	117	8	generally	generally	ADV
abr-371	117	9	associated	associate	VERB
abr-371	117	10	with	with	ADP
abr-371	117	11	lower	low	ADJ
abr-371	117	12	levels	level	NOUN
abr-371	117	13	of	of	ADP
abr-371	117	14	business	business	NOUN
abr-371	117	15	application	application	NOUN
abr-371	117	16	submission	submission	NOUN
abr-371	117	17	,	,	PUNCT
abr-371	117	18	the	the	DET
abr-371	117	19	association	association	NOUN
abr-371	117	20	is	be	AUX
abr-371	117	21	not	not	PART
abr-371	117	22	statistically	statistically	ADV
abr-371	117	23	significant	significant	ADJ
abr-371	117	24	and	and	CCONJ
abr-371	117	25	is	be	AUX
abr-371	117	26	likely	likely	ADJ
abr-371	117	27	the	the	DET
abr-371	117	28	result	result	NOUN
abr-371	117	29	of	of	ADP
abr-371	117	30	chance	chance	NOUN
abr-371	117	31	.	.	PUNCT
abr-371	118	1	6	6	NUM
abr-371	118	2	table	table	NOUN
abr-371	118	3	1	1	NUM
abr-371	118	4	–	–	PUNCT
abr-371	118	5	results	result	NOUN
abr-371	118	6	before	before	ADP
abr-371	118	7	2017	2017	NUM
abr-371	118	8	tcja	tcja	PROPN
abr-371	118	9	q2	q2	NOUN
abr-371	118	10	2015	2015	NUM
abr-371	118	11	to	to	ADP
abr-371	118	12	q2	q2	PROPN
abr-371	118	13	2016	2016	NUM
abr-371	118	14	variable	variable	ADJ
abr-371	118	15	coefficient	coefficient	NOUN
abr-371	118	16	t	t	NOUN
abr-371	118	17	-	-	PUNCT
abr-371	118	18	statistic	statistic	NOUN
abr-371	118	19	p	p	NOUN
abr-371	118	20	-	-	PUNCT
abr-371	118	21	value	value	NOUN
abr-371	118	22	adjusted	adjust	VERB
abr-371	118	23	rsquare	rsquare	NOUN
abr-371	118	24	business	business	NOUN
abr-371	118	25	applications	application	NOUN
abr-371	118	26	change	change	VERB
abr-371	118	27	0.05297	0.05297	NUM
abr-371	118	28	constant	constant	ADJ
abr-371	118	29	42.6408	42.6408	NUM
abr-371	118	30	2.99736	2.99736	NUM
abr-371	118	31	.00446	.00446	NOUN
abr-371	118	32	*	*	PUNCT
abr-371	118	33	*	*	ADJ
abr-371	118	34	corporate	corporate	ADJ
abr-371	118	35	tax	tax	NOUN
abr-371	118	36	-0.3719	-0.3719	NOUN
abr-371	118	37	-1.33778	-1.33778	PUNCT
abr-371	118	38	.18784	.18784	PROPN
abr-371	118	39	individual	individual	ADJ
abr-371	118	40	income	income	NOUN
abr-371	118	41	tax	tax	NOUN
abr-371	118	42	-0.2931	-0.2931	NOUN
abr-371	118	43	-1.09168	-1.09168	VERB
abr-371	119	1	.28092	.28092	PROPN
abr-371	119	2	sales	sale	NOUN
abr-371	119	3	tax	tax	NOUN
abr-371	119	4	-0.5100	-0.5100	PROPN
abr-371	119	5	-1.87530	-1.87530	PUNCT
abr-371	119	6	.06740	.06740	PUNCT
abr-371	120	1	property	property	NOUN
abr-371	120	2	tax	tax	NOUN
abr-371	120	3	0.2530	0.2530	NUM
abr-371	120	4	0.84655	0.84655	NUM
abr-371	120	5	.40183	.40183	NOUN
abr-371	120	6	unemployment	unemployment	NOUN
abr-371	120	7	insurance	insurance	NOUN
abr-371	120	8	tax	tax	NOUN
abr-371	120	9	-0.3191	-0.3191	PROPN
abr-371	120	10	-1.08468	-1.08468	NOUN
abr-371	120	11	.28397	.28397	PROPN
abr-371	120	12	q2	q2	PROPN
abr-371	120	13	2016	2016	NUM
abr-371	120	14	to	to	ADP
abr-371	120	15	q2	q2	PROPN
abr-371	120	16	2017	2017	NUM
abr-371	120	17	variable	variable	ADJ
abr-371	120	18	coefficient	coefficient	NOUN
abr-371	120	19	t	t	NOUN
abr-371	120	20	-	-	PUNCT
abr-371	120	21	statistic	statistic	NOUN
abr-371	120	22	p	p	NOUN
abr-371	120	23	-	-	PUNCT
abr-371	120	24	value	value	NOUN
abr-371	120	25	adjusted	adjust	VERB
abr-371	120	26	rsquare	rsquare	NOUN
abr-371	120	27	business	business	NOUN
abr-371	120	28	applications	application	NOUN
abr-371	120	29	change	change	NOUN
abr-371	120	30	-0.01805	-0.01805	NOUN
abr-371	120	31	constant	constant	ADJ
abr-371	120	32	49.1374	49.1374	NUM
abr-371	120	33	4.59654	4.59654	NUM
abr-371	120	34	.00004	.00004	PROPN
abr-371	120	35	*	*	PROPN
abr-371	120	36	*	*	PUNCT
abr-371	120	37	*	*	PUNCT
abr-371	120	38	corporate	corporate	ADJ
abr-371	120	39	tax	tax	NOUN
abr-371	120	40	-0.1987	-0.1987	NOUN
abr-371	120	41	-0.98585	-0.98585	NOUN
abr-371	120	42	.32960	.32960	X
abr-371	121	1	individual	individual	ADJ
abr-371	121	2	income	income	NOUN
abr-371	121	3	tax	tax	NOUN
abr-371	121	4	-0.1875	-0.1875	PROPN
abr-371	121	5	-0.95414	-0.95414	PROPN
abr-371	121	6	.34523	.34523	PROPN
abr-371	121	7	sales	sale	NOUN
abr-371	121	8	tax	tax	NOUN
abr-371	121	9	-0.1965	-0.1965	NOUN
abr-371	121	10	-0.98339	-0.98339	X
abr-371	121	11	.33079	.33079	PROPN
abr-371	122	1	property	property	NOUN
abr-371	122	2	tax	tax	NOUN
abr-371	122	3	0.0187	0.0187	NUM
abr-371	122	4	0.08754	0.08754	NUM
abr-371	122	5	.93064	.93064	PROPN
abr-371	123	1	unemployment	unemployment	NOUN
abr-371	123	2	insurance	insurance	NOUN
abr-371	123	3	tax	tax	NOUN
abr-371	123	4	-0.2222	-0.2222	NOUN
abr-371	123	5	-1.04685	-1.04685	PUNCT
abr-371	124	1	.30088	.30088	PROPN
abr-371	125	1	p	p	X
abr-371	125	2	<	<	X
abr-371	125	3	.05	.05	NUM
abr-371	125	4	*	*	PRON
abr-371	125	5	;	;	PUNCT
abr-371	125	6	p	p	X
abr-371	125	7	<	<	X
abr-371	125	8	.01	.01	NUM
abr-371	125	9	*	*	PROPN
abr-371	125	10	*	*	PUNCT
abr-371	125	11	;	;	PUNCT
abr-371	125	12	and	and	CCONJ
abr-371	125	13	p	p	X
abr-371	125	14	<	<	X
abr-371	125	15	.001	.001	NUM
abr-371	125	16	*	*	PUNCT
abr-371	125	17	*	*	PUNCT
abr-371	125	18	*	*	PUNCT
abr-371	125	19	table	table	NOUN
abr-371	125	20	2	2	NUM
abr-371	125	21	lists	list	NOUN
abr-371	125	22	regression	regression	VERB
abr-371	125	23	output	output	NOUN
abr-371	125	24	for	for	ADP
abr-371	125	25	the	the	DET
abr-371	125	26	model	model	NOUN
abr-371	125	27	during	during	ADP
abr-371	125	28	the	the	DET
abr-371	125	29	coeval	coeval	NOUN
abr-371	125	30	period	period	NOUN
abr-371	125	31	of	of	ADP
abr-371	125	32	2017	2017	NUM
abr-371	125	33	to	to	ADP
abr-371	125	34	2018	2018	NUM
abr-371	125	35	that	that	PRON
abr-371	125	36	tcja	tcja	PROPN
abr-371	125	37	was	be	AUX
abr-371	125	38	enacted	enact	VERB
abr-371	125	39	.	.	PUNCT
abr-371	126	1	the	the	DET
abr-371	126	2	model	model	NOUN
abr-371	126	3	shows	show	VERB
abr-371	126	4	a	a	DET
abr-371	126	5	much	much	ADV
abr-371	126	6	stronger	strong	ADJ
abr-371	126	7	fit	fit	NOUN
abr-371	126	8	with	with	ADP
abr-371	126	9	an	an	DET
abr-371	126	10	adjusted	adjusted	ADJ
abr-371	126	11	r	r	NOUN
abr-371	126	12	-	-	PUNCT
abr-371	126	13	square	square	NOUN
abr-371	126	14	indicating	indicate	VERB
abr-371	126	15	more	more	ADJ
abr-371	126	16	than	than	ADP
abr-371	126	17	17	17	NUM
abr-371	126	18	percent	percent	NOUN
abr-371	126	19	of	of	ADP
abr-371	126	20	the	the	DET
abr-371	126	21	data	datum	NOUN
abr-371	126	22	fit	fit	VERB
abr-371	126	23	the	the	DET
abr-371	126	24	regression	regression	NOUN
abr-371	126	25	model	model	NOUN
abr-371	126	26	.	.	PUNCT
abr-371	127	1	results	result	NOUN
abr-371	127	2	find	find	VERB
abr-371	127	3	that	that	SCONJ
abr-371	127	4	sales	sale	NOUN
abr-371	127	5	tax	tax	NOUN
abr-371	127	6	shows	show	VERB
abr-371	127	7	a	a	DET
abr-371	127	8	strong	strong	ADJ
abr-371	127	9	inverse	inverse	NOUN
abr-371	127	10	relationship	relationship	NOUN
abr-371	127	11	(	(	PUNCT
abr-371	127	12	t	t	NOUN
abr-371	127	13	-	-	PUNCT
abr-371	127	14	statistic	statistic	NOUN
abr-371	127	15	=	=	SYM
abr-371	127	16	-3.239	-3.239	NOUN
abr-371	127	17	)	)	PUNCT
abr-371	127	18	with	with	ADP
abr-371	127	19	changes	change	NOUN
abr-371	127	20	in	in	ADP
abr-371	127	21	business	business	NOUN
abr-371	127	22	application	application	NOUN
abr-371	127	23	submissions	submission	NOUN
abr-371	127	24	for	for	ADP
abr-371	127	25	the	the	DET
abr-371	127	26	period	period	NOUN
abr-371	127	27	.	.	PUNCT
abr-371	128	1	while	while	SCONJ
abr-371	128	2	an	an	DET
abr-371	128	3	inverse	inverse	NOUN
abr-371	128	4	association	association	NOUN
abr-371	128	5	existed	exist	VERB
abr-371	128	6	from	from	ADP
abr-371	128	7	2015	2015	NUM
abr-371	128	8	to	to	ADP
abr-371	128	9	2016	2016	NUM
abr-371	128	10	,	,	PUNCT
abr-371	128	11	during	during	ADP
abr-371	128	12	this	this	DET
abr-371	128	13	time	time	NOUN
abr-371	128	14	the	the	DET
abr-371	128	15	association	association	NOUN
abr-371	128	16	is	be	AUX
abr-371	128	17	stronger	strong	ADJ
abr-371	128	18	with	with	ADP
abr-371	128	19	a	a	DET
abr-371	128	20	higher	high	ADJ
abr-371	128	21	level	level	NOUN
abr-371	128	22	of	of	ADP
abr-371	128	23	statistical	statistical	ADJ
abr-371	128	24	significance	significance	NOUN
abr-371	128	25	(	(	PUNCT
abr-371	128	26	p	p	NOUN
abr-371	128	27	-	-	PUNCT
abr-371	128	28	value	value	NOUN
abr-371	128	29	=	=	NOUN
abr-371	128	30	.002	.002	NUM
abr-371	128	31	compared	compare	VERB
abr-371	128	32	to	to	ADP
abr-371	128	33	p	p	NOUN
abr-371	128	34	-	-	PUNCT
abr-371	128	35	value	value	NOUN
abr-371	128	36	=	=	NOUN
abr-371	128	37	.067	.067	NUM
abr-371	128	38	)	)	PUNCT
abr-371	128	39	.	.	PUNCT
abr-371	129	1	table	table	NOUN
abr-371	129	2	2	2	NUM
abr-371	129	3	–	–	PUNCT
abr-371	129	4	results	result	NOUN
abr-371	129	5	for	for	ADP
abr-371	129	6	the	the	DET
abr-371	129	7	model	model	NOUN
abr-371	129	8	during	during	ADP
abr-371	129	9	2017	2017	NUM
abr-371	129	10	2018	2018	NUM
abr-371	129	11	2017	2017	NUM
abr-371	129	12	tcja	tcja	NOUN
abr-371	129	13	enacted	enact	VERB
abr-371	129	14	q2	q2	NOUN
abr-371	129	15	2017	2017	NUM
abr-371	129	16	to	to	ADP
abr-371	129	17	q2	q2	PROPN
abr-371	129	18	2018	2018	NUM
abr-371	129	19	variable	variable	ADJ
abr-371	129	20	coefficient	coefficient	NOUN
abr-371	129	21	t	t	NOUN
abr-371	129	22	-	-	PUNCT
abr-371	129	23	statistic	statistic	NOUN
abr-371	129	24	p	p	NOUN
abr-371	129	25	-	-	PUNCT
abr-371	129	26	value	value	NOUN
abr-371	129	27	adjusted	adjust	VERB
abr-371	129	28	rsquare	rsquare	NOUN
abr-371	129	29	business	business	NOUN
abr-371	129	30	applications	application	NOUN
abr-371	129	31	change	change	VERB
abr-371	129	32	0.17077	0.17077	NUM
abr-371	129	33	constant	constant	ADJ
abr-371	129	34	85.9425	85.9425	NUM
abr-371	129	35	5.14356	5.14356	NUM
abr-371	129	36	.00001	.00001	PROPN
abr-371	129	37	*	*	PUNCT
abr-371	129	38	*	*	PUNCT
abr-371	129	39	*	*	PUNCT
abr-371	129	40	corporate	corporate	ADJ
abr-371	129	41	tax	tax	NOUN
abr-371	129	42	-0.2490	-0.2490	NOUN
abr-371	129	43	-0.78020	-0.78020	PROPN
abr-371	130	1	.43945	.43945	PROPN
abr-371	130	2	individual	individual	ADJ
abr-371	130	3	income	income	NOUN
abr-371	130	4	tax	tax	NOUN
abr-371	130	5	-0.4780	-0.4780	NOUN
abr-371	130	6	-1.56463	-1.56463	NOUN
abr-371	131	1	.12483	.12483	PROPN
abr-371	131	2	sales	sale	NOUN
abr-371	131	3	tax	tax	NOUN
abr-371	131	4	-1.0174	-1.0174	PROPN
abr-371	131	5	-3.23918	-3.23918	NOUN
abr-371	131	6	.00228	.00228	PROPN
abr-371	131	7	*	*	PUNCT
abr-371	131	8	*	*	PUNCT
abr-371	131	9	property	property	NOUN
abr-371	131	10	tax	tax	NOUN
abr-371	131	11	0.1636	0.1636	NUM
abr-371	131	12	0.48877	0.48877	NUM
abr-371	131	13	.62743	.62743	NOUN
abr-371	132	1	unemployment	unemployment	NOUN
abr-371	132	2	insurance	insurance	NOUN
abr-371	132	3	tax	tax	NOUN
abr-371	132	4	-0.3801	-0.3801	X
abr-371	132	5	-1.15199	-1.15199	PROPN
abr-371	132	6	.25555	.25555	PUNCT
abr-371	133	1	p	p	X
abr-371	133	2	<	<	X
abr-371	133	3	.05	.05	NUM
abr-371	133	4	*	*	PRON
abr-371	133	5	;	;	PUNCT
abr-371	133	6	p	p	X
abr-371	133	7	<	<	X
abr-371	133	8	.01	.01	NUM
abr-371	133	9	*	*	PROPN
abr-371	133	10	*	*	PUNCT
abr-371	133	11	;	;	PUNCT
abr-371	133	12	and	and	CCONJ
abr-371	133	13	p	p	X
abr-371	133	14	<	<	X
abr-371	133	15	.001	.001	NUM
abr-371	133	16	*	*	PUNCT
abr-371	133	17	*	*	PUNCT
abr-371	133	18	*	*	SYM
abr-371	133	19	7	7	NUM
abr-371	133	20	table	table	NOUN
abr-371	133	21	3	3	NUM
abr-371	133	22	presents	present	NOUN
abr-371	133	23	regression	regression	NOUN
abr-371	133	24	output	output	NOUN
abr-371	133	25	for	for	ADP
abr-371	133	26	two	two	NUM
abr-371	133	27	years	year	NOUN
abr-371	133	28	after	after	ADP
abr-371	133	29	the	the	DET
abr-371	133	30	enactment	enactment	NOUN
abr-371	133	31	of	of	ADP
abr-371	133	32	the	the	DET
abr-371	133	33	2017	2017	NUM
abr-371	133	34	tcja	tcja	NOUN
abr-371	133	35	.	.	PUNCT
abr-371	134	1	for	for	ADP
abr-371	134	2	the	the	DET
abr-371	134	3	2018	2018	NUM
abr-371	134	4	to	to	PART
abr-371	134	5	2019	2019	NUM
abr-371	134	6	time	time	NOUN
abr-371	134	7	period	period	NOUN
abr-371	134	8	the	the	DET
abr-371	134	9	model	model	NOUN
abr-371	134	10	explains	explain	VERB
abr-371	134	11	over	over	ADP
abr-371	134	12	17	17	NUM
abr-371	134	13	percent	percent	NOUN
abr-371	134	14	of	of	ADP
abr-371	134	15	changes	change	NOUN
abr-371	134	16	in	in	ADP
abr-371	134	17	business	business	NOUN
abr-371	134	18	application	application	NOUN
abr-371	134	19	submissions	submission	NOUN
abr-371	134	20	.	.	PUNCT
abr-371	135	1	two	two	NUM
abr-371	135	2	variables	variable	NOUN
abr-371	135	3	,	,	PUNCT
abr-371	135	4	individual	individual	ADJ
abr-371	135	5	income	income	NOUN
abr-371	135	6	tax	tax	NOUN
abr-371	135	7	,	,	PUNCT
abr-371	135	8	and	and	CCONJ
abr-371	135	9	sales	sale	NOUN
abr-371	135	10	tax	tax	NOUN
abr-371	135	11	are	be	AUX
abr-371	135	12	statistically	statistically	ADV
abr-371	135	13	significant	significant	ADJ
abr-371	135	14	in	in	ADP
abr-371	135	15	addition	addition	NOUN
abr-371	135	16	to	to	ADP
abr-371	135	17	the	the	DET
abr-371	135	18	intercept	intercept	NOUN
abr-371	135	19	.	.	PUNCT
abr-371	136	1	what	what	PRON
abr-371	136	2	is	be	AUX
abr-371	136	3	interesting	interesting	ADJ
abr-371	136	4	is	be	AUX
abr-371	136	5	that	that	SCONJ
abr-371	136	6	sales	sale	NOUN
abr-371	136	7	tax	tax	NOUN
abr-371	136	8	is	be	AUX
abr-371	136	9	strongly	strongly	ADV
abr-371	136	10	positively	positively	ADV
abr-371	136	11	associated	associate	VERB
abr-371	136	12	in	in	ADP
abr-371	136	13	this	this	DET
abr-371	136	14	iteration	iteration	NOUN
abr-371	136	15	,	,	PUNCT
abr-371	136	16	unlike	unlike	ADP
abr-371	136	17	strong	strong	ADJ
abr-371	136	18	inverse	inverse	NOUN
abr-371	136	19	associations	association	NOUN
abr-371	136	20	during	during	ADP
abr-371	136	21	two	two	NUM
abr-371	136	22	prior	prior	ADJ
abr-371	136	23	periods	period	NOUN
abr-371	136	24	in	in	ADP
abr-371	136	25	this	this	DET
abr-371	136	26	analysis	analysis	NOUN
abr-371	136	27	.	.	PUNCT
abr-371	137	1	with	with	ADP
abr-371	137	2	an	an	DET
abr-371	137	3	adjusted	adjusted	ADJ
abr-371	137	4	r	r	NOUN
abr-371	137	5	-	-	NOUN
abr-371	137	6	square	square	NOUN
abr-371	137	7	of	of	ADP
abr-371	137	8	0.132	0.132	NUM
abr-371	137	9	,	,	PUNCT
abr-371	137	10	the	the	DET
abr-371	137	11	fit	fit	NOUN
abr-371	137	12	of	of	ADP
abr-371	137	13	the	the	DET
abr-371	137	14	model	model	NOUN
abr-371	137	15	in	in	ADP
abr-371	137	16	2019	2019	NUM
abr-371	137	17	to	to	ADP
abr-371	137	18	2020	2020	NUM
abr-371	137	19	is	be	AUX
abr-371	137	20	not	not	PART
abr-371	137	21	as	as	ADV
abr-371	137	22	robust	robust	ADJ
abr-371	137	23	as	as	ADP
abr-371	137	24	the	the	DET
abr-371	137	25	immediately	immediately	ADV
abr-371	137	26	prior	prior	ADJ
abr-371	137	27	year	year	NOUN
abr-371	137	28	.	.	PUNCT
abr-371	138	1	however	however	ADV
abr-371	138	2	,	,	PUNCT
abr-371	138	3	corporate	corporate	ADJ
abr-371	138	4	tax	tax	NOUN
abr-371	138	5	is	be	AUX
abr-371	138	6	strongly	strongly	ADV
abr-371	138	7	statistically	statistically	ADV
abr-371	138	8	significant	significant	ADJ
abr-371	138	9	(	(	PUNCT
abr-371	138	10	p	p	NOUN
abr-371	138	11	-	-	PUNCT
abr-371	138	12	value	value	NOUN
abr-371	138	13	=	=	NOUN
abr-371	138	14	.009	.009	NUM
abr-371	138	15	)	)	PUNCT
abr-371	138	16	in	in	ADP
abr-371	138	17	this	this	DET
abr-371	138	18	regression	regression	NOUN
abr-371	138	19	output	output	NOUN
abr-371	138	20	,	,	PUNCT
abr-371	138	21	unlike	unlike	ADP
abr-371	138	22	the	the	DET
abr-371	138	23	output	output	NOUN
abr-371	138	24	for	for	ADP
abr-371	138	25	any	any	PRON
abr-371	138	26	of	of	ADP
abr-371	138	27	the	the	DET
abr-371	138	28	prior	prior	ADJ
abr-371	138	29	four	four	NUM
abr-371	138	30	years	year	NOUN
abr-371	138	31	,	,	PUNCT
abr-371	138	32	with	with	ADP
abr-371	138	33	an	an	DET
abr-371	138	34	inverse	inverse	NOUN
abr-371	138	35	correlation	correlation	NOUN
abr-371	138	36	(	(	PUNCT
abr-371	138	37	t	t	NOUN
abr-371	138	38	-	-	PUNCT
abr-371	138	39	statistic	statistic	NOUN
abr-371	138	40	=	=	NOUN
abr-371	138	41	2.719	2.719	NUM
abr-371	138	42	)	)	PUNCT
abr-371	138	43	.	.	PUNCT
abr-371	139	1	property	property	NOUN
abr-371	139	2	tax	tax	NOUN
abr-371	139	3	and	and	CCONJ
abr-371	139	4	unemployment	unemployment	NOUN
abr-371	139	5	insurance	insurance	NOUN
abr-371	139	6	tax	tax	NOUN
abr-371	139	7	would	would	AUX
abr-371	139	8	be	be	AUX
abr-371	139	9	predictors	predictor	NOUN
abr-371	139	10	in	in	ADP
abr-371	139	11	the	the	DET
abr-371	139	12	model	model	NOUN
abr-371	139	13	at	at	ADP
abr-371	139	14	a	a	DET
abr-371	139	15	level	level	NOUN
abr-371	139	16	of	of	ADP
abr-371	139	17	p	p	NOUN
abr-371	139	18	<	<	X
abr-371	139	19	.10	.10	NUM
abr-371	139	20	but	but	CCONJ
abr-371	139	21	are	be	AUX
abr-371	139	22	otherwise	otherwise	ADV
abr-371	139	23	subject	subject	ADJ
abr-371	139	24	to	to	ADP
abr-371	139	25	chance	chance	NOUN
abr-371	139	26	.	.	PUNCT
abr-371	140	1	the	the	DET
abr-371	140	2	directional	directional	ADJ
abr-371	140	3	impact	impact	NOUN
abr-371	140	4	of	of	ADP
abr-371	140	5	property	property	NOUN
abr-371	140	6	tax	tax	NOUN
abr-371	140	7	is	be	AUX
abr-371	140	8	positive	positive	ADJ
abr-371	140	9	,	,	PUNCT
abr-371	140	10	while	while	SCONJ
abr-371	140	11	unemployment	unemployment	NOUN
abr-371	140	12	insurance	insurance	NOUN
abr-371	140	13	tax	tax	NOUN
abr-371	140	14	is	be	AUX
abr-371	140	15	negative	negative	ADJ
abr-371	140	16	or	or	CCONJ
abr-371	140	17	inverse	inverse	ADJ
abr-371	140	18	.	.	PUNCT
abr-371	141	1	table	table	NOUN
abr-371	141	2	3	3	NUM
abr-371	141	3	–	–	PUNCT
abr-371	141	4	results	result	NOUN
abr-371	141	5	for	for	ADP
abr-371	141	6	the	the	DET
abr-371	141	7	model	model	NOUN
abr-371	141	8	after	after	ADP
abr-371	141	9	the	the	DET
abr-371	141	10	2017	2017	NUM
abr-371	141	11	tcja	tcja	NOUN
abr-371	141	12	after	after	ADP
abr-371	141	13	2017	2017	NUM
abr-371	141	14	tcja	tcja	PROPN
abr-371	141	15	q2	q2	NOUN
abr-371	141	16	2018	2018	NUM
abr-371	141	17	to	to	ADP
abr-371	141	18	q2	q2	NOUN
abr-371	141	19	2019	2019	NUM
abr-371	141	20	variable	variable	ADJ
abr-371	141	21	coefficient	coefficient	NOUN
abr-371	141	22	t	t	NOUN
abr-371	141	23	-	-	PUNCT
abr-371	141	24	statistic	statistic	NOUN
abr-371	141	25	p	p	NOUN
abr-371	141	26	-	-	PUNCT
abr-371	141	27	value	value	NOUN
abr-371	141	28	adjusted	adjust	VERB
abr-371	141	29	rsquare	rsquare	NOUN
abr-371	141	30	business	business	NOUN
abr-371	141	31	applications	application	NOUN
abr-371	141	32	change	change	VERB
abr-371	141	33	0.17460	0.17460	NUM
abr-371	141	34	constant	constant	ADJ
abr-371	141	35	-69.2490	-69.2490	NUM
abr-371	141	36	-3.99191	-3.99191	NOUN
abr-371	141	37	.00025	.00025	PROPN
abr-371	141	38	*	*	PUNCT
abr-371	141	39	*	*	PUNCT
abr-371	141	40	*	*	PUNCT
abr-371	141	41	corporate	corporate	ADJ
abr-371	141	42	tax	tax	NOUN
abr-371	141	43	0.2536	0.2536	NUM
abr-371	141	44	0.73226	0.73226	NUM
abr-371	141	45	.46789	.46789	VERB
abr-371	141	46	individual	individual	ADJ
abr-371	141	47	income	income	NOUN
abr-371	141	48	tax	tax	NOUN
abr-371	141	49	0.6422	0.6422	NUM
abr-371	141	50	1.93271	1.93271	NUM
abr-371	141	51	.05972	.05972	NOUN
abr-371	141	52	*	*	NOUN
abr-371	141	53	sales	sale	NOUN
abr-371	141	54	tax	tax	NOUN
abr-371	141	55	0.9345	0.9345	NUM
abr-371	141	56	2.84319	2.84319	NUM
abr-371	141	57	.00675	.00675	NOUN
abr-371	141	58	*	*	PUNCT
abr-371	141	59	*	*	PUNCT
abr-371	141	60	property	property	NOUN
abr-371	141	61	tax	tax	NOUN
abr-371	141	62	-0.0690	-0.0690	NOUN
abr-371	141	63	-0.19824	-0.19824	NOUN
abr-371	141	64	.84377	.84377	PUNCT
abr-371	142	1	unemployment	unemployment	NOUN
abr-371	142	2	insurance	insurance	NOUN
abr-371	142	3	tax	tax	NOUN
abr-371	142	4	0.1516	0.1516	NUM
abr-371	142	5	0.44001	0.44001	NUM
abr-371	142	6	.66208	.66208	NOUN
abr-371	142	7	q2	q2	NOUN
abr-371	142	8	2019	2019	NUM
abr-371	142	9	to	to	ADP
abr-371	142	10	q2	q2	NOUN
abr-371	142	11	2020	2020	NUM
abr-371	142	12	variable	variable	ADJ
abr-371	142	13	coefficient	coefficient	NOUN
abr-371	142	14	t	t	NOUN
abr-371	142	15	-	-	PUNCT
abr-371	142	16	statistic	statistic	NOUN
abr-371	142	17	p	p	NOUN
abr-371	142	18	-	-	PUNCT
abr-371	142	19	value	value	NOUN
abr-371	142	20	adjusted	adjust	VERB
abr-371	142	21	rsquare	rsquare	NOUN
abr-371	142	22	business	business	NOUN
abr-371	142	23	applications	application	NOUN
abr-371	142	24	change	change	VERB
abr-371	142	25	0.13242	0.13242	NUM
abr-371	142	26	constant	constant	ADJ
abr-371	142	27	38.0140	38.0140	NUM
abr-371	142	28	1.76409	1.76409	NUM
abr-371	142	29	.08466	.08466	NOUN
abr-371	142	30	corporate	corporate	ADJ
abr-371	142	31	tax	tax	NOUN
abr-371	142	32	-1.1319	-1.1319	PROPN
abr-371	142	33	-2.71856	-2.71856	PROPN
abr-371	142	34	.00935	.00935	PROPN
abr-371	143	1	*	*	PUNCT
abr-371	143	2	*	*	PUNCT
abr-371	143	3	individual	individual	ADJ
abr-371	143	4	income	income	NOUN
abr-371	143	5	tax	tax	NOUN
abr-371	143	6	-0.2356	-0.2356	NOUN
abr-371	143	7	-0.59020	-0.59020	VERB
abr-371	143	8	.55808	.55808	PROPN
abr-371	143	9	sales	sale	NOUN
abr-371	143	10	tax	tax	NOUN
abr-371	143	11	0.0706	0.0706	NUM
abr-371	143	12	0.17515	0.17515	NUM
abr-371	143	13	.86176	.86176	NOUN
abr-371	143	14	property	property	NOUN
abr-371	143	15	tax	tax	NOUN
abr-371	143	16	0.7973	0.7973	NUM
abr-371	143	17	1.91242	1.91242	NUM
abr-371	143	18	.06235	.06235	NOUN
abr-371	143	19	unemployment	unemployment	NOUN
abr-371	143	20	insurance	insurance	NOUN
abr-371	143	21	tax	tax	NOUN
abr-371	143	22	-0.6816	-0.6816	PROPN
abr-371	143	23	-1.64343	-1.64343	NOUN
abr-371	143	24	.10742	.10742	PROPN
abr-371	144	1	p	p	X
abr-371	144	2	<	<	X
abr-371	144	3	.05	.05	NUM
abr-371	144	4	*	*	PRON
abr-371	144	5	;	;	PUNCT
abr-371	144	6	p	p	X
abr-371	144	7	<	<	X
abr-371	144	8	.01	.01	NUM
abr-371	144	9	*	*	PROPN
abr-371	144	10	*	*	PUNCT
abr-371	144	11	;	;	PUNCT
abr-371	144	12	and	and	CCONJ
abr-371	144	13	p	p	X
abr-371	144	14	<	<	X
abr-371	144	15	.001	.001	NUM
abr-371	144	16	*	*	PUNCT
abr-371	144	17	*	*	PUNCT
abr-371	144	18	*	*	PUNCT
abr-371	144	19	analysis	analysis	NOUN
abr-371	144	20	of	of	ADP
abr-371	144	21	results	result	NOUN
abr-371	144	22	unlike	unlike	ADP
abr-371	144	23	the	the	DET
abr-371	144	24	majority	majority	NOUN
abr-371	144	25	of	of	ADP
abr-371	144	26	prior	prior	ADJ
abr-371	144	27	research	research	NOUN
abr-371	144	28	which	which	PRON
abr-371	144	29	used	use	VERB
abr-371	144	30	time	time	NOUN
abr-371	144	31	-	-	PUNCT
abr-371	144	32	series	series	NOUN
abr-371	144	33	data	datum	NOUN
abr-371	144	34	this	this	DET
abr-371	144	35	analysis	analysis	NOUN
abr-371	144	36	examining	examine	VERB
abr-371	144	37	the	the	DET
abr-371	144	38	impact	impact	NOUN
abr-371	144	39	of	of	ADP
abr-371	144	40	a	a	DET
abr-371	144	41	state	state	NOUN
abr-371	144	42	’s	’s	PART
abr-371	144	43	tax	tax	NOUN
abr-371	144	44	policies	policy	NOUN
abr-371	144	45	on	on	ADP
abr-371	144	46	economic	economic	ADJ
abr-371	144	47	activity	activity	NOUN
abr-371	144	48	is	be	AUX
abr-371	144	49	conducted	conduct	VERB
abr-371	144	50	yearly	yearly	ADV
abr-371	144	51	,	,	PUNCT
abr-371	144	52	analyzing	analyze	VERB
abr-371	144	53	the	the	DET
abr-371	144	54	impact	impact	NOUN
abr-371	144	55	on	on	ADP
abr-371	144	56	business	business	NOUN
abr-371	144	57	applications	application	NOUN
abr-371	144	58	from	from	ADP
abr-371	144	59	july	july	PROPN
abr-371	144	60	1	1	NUM
abr-371	144	61	to	to	ADP
abr-371	144	62	june	june	PROPN
abr-371	144	63	30	30	NUM
abr-371	144	64	for	for	ADP
abr-371	144	65	each	each	DET
abr-371	144	66	year	year	NOUN
abr-371	144	67	.	.	PUNCT
abr-371	145	1	for	for	ADP
abr-371	145	2	the	the	DET
abr-371	145	3	2015	2015	NUM
abr-371	145	4	-	-	SYM
abr-371	145	5	2016	2016	NUM
abr-371	145	6	year	year	NOUN
abr-371	145	7	the	the	DET
abr-371	145	8	ranking	ranking	NOUN
abr-371	145	9	for	for	ADP
abr-371	145	10	corporate	corporate	ADJ
abr-371	145	11	income	income	NOUN
abr-371	145	12	taxes	taxis	NOUN
abr-371	145	13	,	,	PUNCT
abr-371	145	14	individual	individual	ADJ
abr-371	145	15	income	income	NOUN
abr-371	145	16	taxes	taxis	NOUN
abr-371	145	17	,	,	PUNCT
abr-371	145	18	sales	sale	NOUN
abr-371	145	19	taxes	taxis	NOUN
abr-371	145	20	,	,	PUNCT
abr-371	145	21	and	and	CCONJ
abr-371	145	22	unemployment	unemployment	NOUN
abr-371	145	23	taxes	taxis	NOUN
abr-371	145	24	are	be	AUX
abr-371	145	25	negatively	negatively	ADV
abr-371	145	26	related	relate	VERB
abr-371	145	27	to	to	ADP
abr-371	145	28	business	business	NOUN
abr-371	145	29	applications	application	NOUN
abr-371	145	30	while	while	SCONJ
abr-371	145	31	property	property	NOUN
abr-371	145	32	taxes	taxis	NOUN
abr-371	145	33	are	be	AUX
abr-371	145	34	positively	positively	ADV
abr-371	145	35	related	relate	VERB
abr-371	145	36	.	.	PUNCT
abr-371	146	1	however	however	ADV
abr-371	146	2	,	,	PUNCT
abr-371	146	3	the	the	DET
abr-371	146	4	only	only	ADJ
abr-371	146	5	significant	significant	ADJ
abr-371	146	6	relationship	relationship	NOUN
abr-371	146	7	is	be	AUX
abr-371	146	8	for	for	ADP
abr-371	146	9	sales	sale	NOUN
abr-371	146	10	taxes	taxis	NOUN
abr-371	146	11	with	with	ADP
abr-371	146	12	a	a	DET
abr-371	146	13	p	p	NOUN
abr-371	146	14	-	-	PUNCT
abr-371	146	15	value	value	NOUN
abr-371	146	16	of	of	ADP
abr-371	146	17	.067	.067	NUM
abr-371	146	18	.	.	PUNCT
abr-371	147	1	for	for	ADP
abr-371	147	2	the	the	DET
abr-371	147	3	2016	2016	NUM
abr-371	147	4	-	-	SYM
abr-371	147	5	2017	2017	NUM
abr-371	147	6	year	year	NOUN
abr-371	147	7	the	the	DET
abr-371	147	8	direction	direction	NOUN
abr-371	147	9	of	of	ADP
abr-371	147	10	the	the	DET
abr-371	147	11	relationships	relationship	NOUN
abr-371	147	12	remains	remain	VERB
abr-371	147	13	the	the	DET
abr-371	147	14	same	same	ADJ
abr-371	147	15	with	with	ADP
abr-371	147	16	no	no	DET
abr-371	147	17	significant	significant	ADJ
abr-371	147	18	relationships	relationship	NOUN
abr-371	147	19	.	.	PUNCT
abr-371	148	1	these	these	PRON
abr-371	148	2	are	be	AUX
abr-371	148	3	the	the	DET
abr-371	148	4	two	two	NUM
abr-371	148	5	years	year	NOUN
abr-371	148	6	right	right	ADV
abr-371	148	7	before	before	SCONJ
abr-371	148	8	the	the	DET
abr-371	148	9	tax	tax	NOUN
abr-371	148	10	cuts	cut	NOUN
abr-371	148	11	and	and	CCONJ
abr-371	148	12	job	job	NOUN
abr-371	148	13	creation	creation	NOUN
abr-371	148	14	act	act	NOUN
abr-371	148	15	of	of	ADP
abr-371	148	16	2017	2017	NUM
abr-371	148	17	took	take	VERB
abr-371	148	18	effect	effect	NOUN
abr-371	148	19	making	make	VERB
abr-371	148	20	significant	significant	ADJ
abr-371	148	21	changes	change	NOUN
abr-371	148	22	in	in	ADP
abr-371	148	23	the	the	DET
abr-371	148	24	federal	federal	ADJ
abr-371	148	25	8	8	NUM
abr-371	148	26	tax	tax	NOUN
abr-371	148	27	laws	law	NOUN
abr-371	148	28	.	.	PUNCT
abr-371	149	1	since	since	SCONJ
abr-371	149	2	most	most	ADJ
abr-371	149	3	states	state	NOUN
abr-371	149	4	tie	tie	VERB
abr-371	149	5	their	their	PRON
abr-371	149	6	tax	tax	NOUN
abr-371	149	7	systems	system	NOUN
abr-371	149	8	to	to	ADP
abr-371	149	9	the	the	DET
abr-371	149	10	federal	federal	ADJ
abr-371	149	11	laws	law	NOUN
abr-371	149	12	it	it	PRON
abr-371	149	13	also	also	ADV
abr-371	149	14	had	have	VERB
abr-371	149	15	a	a	DET
abr-371	149	16	significant	significant	ADJ
abr-371	149	17	impact	impact	NOUN
abr-371	149	18	on	on	ADP
abr-371	149	19	state	state	NOUN
abr-371	149	20	taxes	taxis	NOUN
abr-371	149	21	as	as	ADV
abr-371	149	22	well	well	ADV
abr-371	149	23	.	.	PUNCT
abr-371	150	1	one	one	NUM
abr-371	150	2	key	key	ADJ
abr-371	150	3	difference	difference	NOUN
abr-371	150	4	between	between	ADP
abr-371	150	5	the	the	DET
abr-371	150	6	two	two	NUM
abr-371	150	7	years	year	NOUN
abr-371	150	8	is	be	AUX
abr-371	150	9	that	that	SCONJ
abr-371	150	10	a	a	DET
abr-371	150	11	republican	republican	PROPN
abr-371	150	12	administration	administration	NOUN
abr-371	150	13	was	be	AUX
abr-371	150	14	elected	elect	VERB
abr-371	150	15	in	in	ADP
abr-371	150	16	november	november	PROPN
abr-371	150	17	2016	2016	NUM
abr-371	150	18	and	and	CCONJ
abr-371	150	19	took	take	VERB
abr-371	150	20	office	office	NOUN
abr-371	150	21	in	in	ADP
abr-371	150	22	january	january	PROPN
abr-371	150	23	2017	2017	NUM
abr-371	150	24	.	.	PUNCT
abr-371	151	1	for	for	ADP
abr-371	151	2	the	the	DET
abr-371	151	3	2016	2016	NUM
abr-371	151	4	-	-	SYM
abr-371	151	5	2017	2017	NUM
abr-371	151	6	year	year	NOUN
abr-371	151	7	almost	almost	ADV
abr-371	151	8	all	all	PRON
abr-371	151	9	of	of	ADP
abr-371	151	10	the	the	DET
abr-371	151	11	states	state	NOUN
abr-371	151	12	had	have	VERB
abr-371	151	13	significant	significant	ADJ
abr-371	151	14	increases	increase	NOUN
abr-371	151	15	in	in	ADP
abr-371	151	16	business	business	NOUN
abr-371	151	17	applications	application	NOUN
abr-371	151	18	making	make	VERB
abr-371	151	19	it	it	PRON
abr-371	151	20	more	more	ADV
abr-371	151	21	difficult	difficult	ADJ
abr-371	151	22	to	to	PART
abr-371	151	23	find	find	VERB
abr-371	151	24	significant	significant	ADJ
abr-371	151	25	relationships	relationship	NOUN
abr-371	151	26	.	.	PUNCT
abr-371	152	1	this	this	PRON
abr-371	152	2	could	could	AUX
abr-371	152	3	have	have	AUX
abr-371	152	4	resulted	result	VERB
abr-371	152	5	from	from	ADP
abr-371	152	6	having	have	VERB
abr-371	152	7	an	an	DET
abr-371	152	8	administration	administration	NOUN
abr-371	152	9	focused	focus	VERB
abr-371	152	10	on	on	ADP
abr-371	152	11	reducing	reduce	VERB
abr-371	152	12	regulations	regulation	NOUN
abr-371	152	13	to	to	PART
abr-371	152	14	encourage	encourage	VERB
abr-371	152	15	business	business	NOUN
abr-371	152	16	activity	activity	NOUN
abr-371	152	17	.	.	PUNCT
abr-371	153	1	the	the	DET
abr-371	153	2	2017	2017	NUM
abr-371	153	3	-	-	SYM
abr-371	153	4	2018	2018	NUM
abr-371	153	5	year	year	NOUN
abr-371	153	6	was	be	AUX
abr-371	153	7	the	the	DET
abr-371	153	8	transition	transition	NOUN
abr-371	153	9	year	year	NOUN
abr-371	153	10	as	as	SCONJ
abr-371	153	11	the	the	DET
abr-371	153	12	new	new	ADJ
abr-371	153	13	tax	tax	NOUN
abr-371	153	14	law	law	NOUN
abr-371	153	15	was	be	AUX
abr-371	153	16	in	in	ADP
abr-371	153	17	place	place	NOUN
abr-371	153	18	for	for	ADP
abr-371	153	19	half	half	NOUN
abr-371	153	20	of	of	ADP
abr-371	153	21	the	the	DET
abr-371	153	22	year	year	NOUN
abr-371	153	23	covered	cover	VERB
abr-371	153	24	during	during	ADP
abr-371	153	25	this	this	DET
abr-371	153	26	period	period	NOUN
abr-371	153	27	.	.	PUNCT
abr-371	154	1	the	the	DET
abr-371	154	2	results	result	NOUN
abr-371	154	3	for	for	ADP
abr-371	154	4	this	this	DET
abr-371	154	5	year	year	NOUN
abr-371	154	6	mirror	mirror	NOUN
abr-371	154	7	the	the	DET
abr-371	154	8	results	result	NOUN
abr-371	154	9	for	for	ADP
abr-371	154	10	2015	2015	NUM
abr-371	154	11	-	-	SYM
abr-371	154	12	2016	2016	NUM
abr-371	154	13	as	as	SCONJ
abr-371	154	14	only	only	ADV
abr-371	154	15	sales	sale	NOUN
abr-371	154	16	taxes	taxis	NOUN
abr-371	154	17	had	have	VERB
abr-371	154	18	a	a	DET
abr-371	154	19	significant	significant	ADJ
abr-371	154	20	(	(	PUNCT
abr-371	154	21	p	p	NOUN
abr-371	154	22	-	-	PUNCT
abr-371	154	23	value	value	NOUN
abr-371	154	24	=	=	NOUN
abr-371	154	25	0.002	0.002	NUM
abr-371	154	26	)	)	PUNCT
abr-371	154	27	negative	negative	ADJ
abr-371	154	28	relationship	relationship	NOUN
abr-371	154	29	with	with	ADP
abr-371	154	30	business	business	NOUN
abr-371	154	31	applications	application	NOUN
abr-371	154	32	.	.	PUNCT
abr-371	155	1	the	the	DET
abr-371	155	2	results	result	NOUN
abr-371	155	3	from	from	ADP
abr-371	155	4	the	the	DET
abr-371	155	5	first	first	ADJ
abr-371	155	6	three	three	NUM
abr-371	155	7	years	year	NOUN
abr-371	155	8	,	,	PUNCT
abr-371	155	9	before	before	SCONJ
abr-371	155	10	the	the	DET
abr-371	155	11	new	new	ADJ
abr-371	155	12	tax	tax	NOUN
abr-371	155	13	law	law	NOUN
abr-371	155	14	took	take	VERB
abr-371	155	15	full	full	ADJ
abr-371	155	16	effect	effect	NOUN
abr-371	155	17	,	,	PUNCT
abr-371	155	18	indicate	indicate	VERB
abr-371	155	19	that	that	SCONJ
abr-371	155	20	all	all	DET
abr-371	155	21	taxes	taxis	NOUN
abr-371	155	22	except	except	SCONJ
abr-371	155	23	property	property	NOUN
abr-371	155	24	taxes	taxis	NOUN
abr-371	155	25	have	have	VERB
abr-371	155	26	a	a	DET
abr-371	155	27	negative	negative	ADJ
abr-371	155	28	relationship	relationship	NOUN
abr-371	155	29	with	with	ADP
abr-371	155	30	business	business	NOUN
abr-371	155	31	applications	application	NOUN
abr-371	155	32	with	with	ADP
abr-371	155	33	sales	sale	NOUN
abr-371	155	34	taxes	taxis	NOUN
abr-371	155	35	representing	represent	VERB
abr-371	155	36	the	the	DET
abr-371	155	37	only	only	ADJ
abr-371	155	38	significant	significant	ADJ
abr-371	155	39	relationship	relationship	NOUN
abr-371	155	40	.	.	PUNCT
abr-371	156	1	the	the	DET
abr-371	156	2	2018	2018	NUM
abr-371	156	3	-	-	SYM
abr-371	156	4	2109	2109	NUM
abr-371	156	5	year	year	NOUN
abr-371	156	6	is	be	AUX
abr-371	156	7	the	the	DET
abr-371	156	8	first	first	ADJ
abr-371	156	9	year	year	NOUN
abr-371	156	10	after	after	SCONJ
abr-371	156	11	the	the	DET
abr-371	156	12	new	new	ADJ
abr-371	156	13	tax	tax	NOUN
abr-371	156	14	law	law	NOUN
abr-371	156	15	took	take	VERB
abr-371	156	16	effect	effect	NOUN
abr-371	156	17	,	,	PUNCT
abr-371	156	18	which	which	PRON
abr-371	156	19	had	have	VERB
abr-371	156	20	a	a	DET
abr-371	156	21	significant	significant	ADJ
abr-371	156	22	impact	impact	NOUN
abr-371	156	23	on	on	ADP
abr-371	156	24	the	the	DET
abr-371	156	25	results	result	NOUN
abr-371	156	26	.	.	PUNCT
abr-371	157	1	for	for	ADP
abr-371	157	2	the	the	DET
abr-371	157	3	2018	2018	NUM
abr-371	157	4	-	-	SYM
abr-371	157	5	2019	2019	NUM
abr-371	157	6	year	year	NOUN
abr-371	157	7	the	the	DET
abr-371	157	8	relationship	relationship	NOUN
abr-371	157	9	between	between	ADP
abr-371	157	10	the	the	DET
abr-371	157	11	different	different	ADJ
abr-371	157	12	taxes	taxis	NOUN
abr-371	157	13	and	and	CCONJ
abr-371	157	14	business	business	NOUN
abr-371	157	15	applications	application	NOUN
abr-371	157	16	completely	completely	ADV
abr-371	157	17	reversed	reverse	VERB
abr-371	157	18	from	from	ADP
abr-371	157	19	the	the	DET
abr-371	157	20	prior	prior	ADJ
abr-371	157	21	three	three	NUM
abr-371	157	22	years	year	NOUN
abr-371	157	23	as	as	SCONJ
abr-371	157	24	corporate	corporate	ADJ
abr-371	157	25	income	income	NOUN
abr-371	157	26	taxes	taxis	NOUN
abr-371	157	27	,	,	PUNCT
abr-371	157	28	individual	individual	ADJ
abr-371	157	29	income	income	NOUN
abr-371	157	30	taxes	taxis	NOUN
abr-371	157	31	,	,	PUNCT
abr-371	157	32	sales	sale	NOUN
abr-371	157	33	taxes	taxis	NOUN
abr-371	157	34	,	,	PUNCT
abr-371	157	35	and	and	CCONJ
abr-371	157	36	unemployment	unemployment	NOUN
abr-371	157	37	taxes	taxis	NOUN
abr-371	157	38	were	be	AUX
abr-371	157	39	positively	positively	ADV
abr-371	157	40	related	relate	VERB
abr-371	157	41	to	to	ADP
abr-371	157	42	business	business	NOUN
abr-371	157	43	applications	application	NOUN
abr-371	157	44	,	,	PUNCT
abr-371	157	45	and	and	CCONJ
abr-371	157	46	property	property	NOUN
abr-371	157	47	taxes	taxis	NOUN
abr-371	157	48	were	be	AUX
abr-371	157	49	negatively	negatively	ADV
abr-371	157	50	related	relate	VERB
abr-371	157	51	.	.	PUNCT
abr-371	158	1	also	also	ADV
abr-371	158	2	,	,	PUNCT
abr-371	158	3	individual	individual	ADJ
abr-371	158	4	income	income	NOUN
abr-371	158	5	taxes	taxis	NOUN
abr-371	158	6	(	(	PUNCT
abr-371	158	7	p	p	NOUN
abr-371	158	8	-	-	PUNCT
abr-371	158	9	value	value	NOUN
abr-371	158	10	=	=	PUNCT
abr-371	158	11	.060	.060	NUM
abr-371	158	12	)	)	PUNCT
abr-371	158	13	and	and	CCONJ
abr-371	158	14	sales	sale	NOUN
abr-371	158	15	taxes	taxis	NOUN
abr-371	158	16	(	(	PUNCT
abr-371	158	17	p	p	NOUN
abr-371	158	18	-	-	PUNCT
abr-371	158	19	value	value	NOUN
abr-371	158	20	=	=	NOUN
abr-371	158	21	.007	.007	NUM
abr-371	158	22	)	)	PUNCT
abr-371	158	23	had	have	VERB
abr-371	158	24	a	a	DET
abr-371	158	25	significant	significant	ADJ
abr-371	158	26	positive	positive	ADJ
abr-371	158	27	impact	impact	NOUN
abr-371	158	28	on	on	ADP
abr-371	158	29	business	business	NOUN
abr-371	158	30	applications	application	NOUN
abr-371	158	31	.	.	PUNCT
abr-371	159	1	the	the	DET
abr-371	159	2	new	new	ADJ
abr-371	159	3	tax	tax	NOUN
abr-371	159	4	law	law	NOUN
abr-371	159	5	significantly	significantly	ADV
abr-371	159	6	reduced	reduce	VERB
abr-371	159	7	the	the	DET
abr-371	159	8	income	income	NOUN
abr-371	159	9	taxes	taxis	NOUN
abr-371	159	10	paid	pay	VERB
abr-371	159	11	on	on	ADP
abr-371	159	12	business	business	NOUN
abr-371	159	13	income	income	NOUN
abr-371	159	14	which	which	PRON
abr-371	159	15	would	would	AUX
abr-371	159	16	encourage	encourage	VERB
abr-371	159	17	business	business	NOUN
abr-371	159	18	activity	activity	NOUN
abr-371	159	19	and	and	CCONJ
abr-371	159	20	reduce	reduce	VERB
abr-371	159	21	the	the	DET
abr-371	159	22	negative	negative	ADJ
abr-371	159	23	impact	impact	NOUN
abr-371	159	24	of	of	ADP
abr-371	159	25	higher	high	ADJ
abr-371	159	26	tax	tax	NOUN
abr-371	159	27	rates	rate	NOUN
abr-371	159	28	across	across	ADP
abr-371	159	29	states	state	NOUN
abr-371	159	30	as	as	SCONJ
abr-371	159	31	less	less	ADJ
abr-371	159	32	income	income	NOUN
abr-371	159	33	was	be	AUX
abr-371	159	34	subject	subject	ADJ
abr-371	159	35	to	to	ADP
abr-371	159	36	tax	tax	NOUN
abr-371	159	37	.	.	PUNCT
abr-371	160	1	the	the	DET
abr-371	160	2	most	most	ADV
abr-371	160	3	surprising	surprising	ADJ
abr-371	160	4	result	result	NOUN
abr-371	160	5	is	be	AUX
abr-371	160	6	having	have	VERB
abr-371	160	7	sales	sale	NOUN
abr-371	160	8	taxes	taxis	NOUN
abr-371	160	9	go	go	VERB
abr-371	160	10	from	from	ADP
abr-371	160	11	a	a	DET
abr-371	160	12	significant	significant	ADJ
abr-371	160	13	negative	negative	ADJ
abr-371	160	14	relationship	relationship	NOUN
abr-371	160	15	for	for	ADP
abr-371	160	16	two	two	NUM
abr-371	160	17	of	of	ADP
abr-371	160	18	the	the	DET
abr-371	160	19	prior	prior	ADJ
abr-371	160	20	three	three	NUM
abr-371	160	21	years	year	NOUN
abr-371	160	22	to	to	ADP
abr-371	160	23	having	have	VERB
abr-371	160	24	a	a	DET
abr-371	160	25	significant	significant	ADJ
abr-371	160	26	positive	positive	ADJ
abr-371	160	27	relationship	relationship	NOUN
abr-371	160	28	.	.	PUNCT
abr-371	161	1	one	one	NUM
abr-371	161	2	potential	potential	ADJ
abr-371	161	3	explanation	explanation	NOUN
abr-371	161	4	is	be	AUX
abr-371	161	5	if	if	SCONJ
abr-371	161	6	the	the	DET
abr-371	161	7	decrease	decrease	NOUN
abr-371	161	8	in	in	ADP
abr-371	161	9	the	the	DET
abr-371	161	10	income	income	NOUN
abr-371	161	11	taxes	taxis	NOUN
abr-371	161	12	paid	pay	VERB
abr-371	161	13	reduced	reduce	VERB
abr-371	161	14	the	the	DET
abr-371	161	15	negative	negative	ADJ
abr-371	161	16	impact	impact	NOUN
abr-371	161	17	of	of	ADP
abr-371	161	18	paying	pay	VERB
abr-371	161	19	higher	high	ADJ
abr-371	161	20	sales	sale	NOUN
abr-371	161	21	taxes	taxis	NOUN
abr-371	161	22	.	.	PUNCT
abr-371	162	1	the	the	DET
abr-371	162	2	20192020	20192020	NUM
abr-371	162	3	year	year	NOUN
abr-371	162	4	is	be	AUX
abr-371	162	5	the	the	DET
abr-371	162	6	second	second	ADJ
abr-371	162	7	full	full	ADJ
abr-371	162	8	year	year	NOUN
abr-371	162	9	under	under	ADP
abr-371	162	10	the	the	DET
abr-371	162	11	new	new	ADJ
abr-371	162	12	tax	tax	NOUN
abr-371	162	13	law	law	NOUN
abr-371	162	14	but	but	CCONJ
abr-371	162	15	also	also	ADV
abr-371	162	16	includes	include	VERB
abr-371	162	17	a	a	DET
abr-371	162	18	few	few	ADJ
abr-371	162	19	months	month	NOUN
abr-371	162	20	that	that	PRON
abr-371	162	21	were	be	AUX
abr-371	162	22	impacted	impact	VERB
abr-371	162	23	by	by	ADP
abr-371	162	24	the	the	DET
abr-371	162	25	coronavirus	coronavirus	NOUN
abr-371	162	26	pandemic	pandemic	NOUN
abr-371	162	27	which	which	PRON
abr-371	162	28	shut	shut	VERB
abr-371	162	29	down	down	ADP
abr-371	162	30	substantial	substantial	ADJ
abr-371	162	31	segments	segment	NOUN
abr-371	162	32	of	of	ADP
abr-371	162	33	the	the	DET
abr-371	162	34	economy	economy	NOUN
abr-371	162	35	.	.	PUNCT
abr-371	163	1	for	for	ADP
abr-371	163	2	the	the	DET
abr-371	163	3	2019	2019	NUM
abr-371	163	4	-	-	SYM
abr-371	163	5	2020	2020	NUM
abr-371	163	6	year	year	NOUN
abr-371	163	7	corporate	corporate	ADJ
abr-371	163	8	income	income	NOUN
abr-371	163	9	taxes	taxis	NOUN
abr-371	163	10	,	,	PUNCT
abr-371	163	11	individual	individual	ADJ
abr-371	163	12	income	income	NOUN
abr-371	163	13	taxes	taxis	NOUN
abr-371	163	14	,	,	PUNCT
abr-371	163	15	and	and	CCONJ
abr-371	163	16	unemployment	unemployment	NOUN
abr-371	163	17	taxes	taxis	NOUN
abr-371	163	18	were	be	AUX
abr-371	163	19	negatively	negatively	ADV
abr-371	163	20	related	relate	VERB
abr-371	163	21	to	to	ADP
abr-371	163	22	business	business	NOUN
abr-371	163	23	applications	application	NOUN
abr-371	163	24	while	while	SCONJ
abr-371	163	25	sales	sale	NOUN
abr-371	163	26	taxes	taxis	NOUN
abr-371	163	27	and	and	CCONJ
abr-371	163	28	property	property	NOUN
abr-371	163	29	taxes	taxis	NOUN
abr-371	163	30	had	have	VERB
abr-371	163	31	a	a	DET
abr-371	163	32	positive	positive	ADJ
abr-371	163	33	relationship	relationship	NOUN
abr-371	163	34	.	.	PUNCT
abr-371	164	1	thus	thus	ADV
abr-371	164	2	,	,	PUNCT
abr-371	164	3	all	all	DET
abr-371	164	4	taxes	taxis	NOUN
abr-371	164	5	except	except	SCONJ
abr-371	164	6	sales	sale	NOUN
abr-371	164	7	taxes	taxis	NOUN
abr-371	164	8	reverted	revert	VERB
abr-371	164	9	to	to	ADP
abr-371	164	10	the	the	DET
abr-371	164	11	same	same	ADJ
abr-371	164	12	relationship	relationship	NOUN
abr-371	164	13	as	as	ADP
abr-371	164	14	the	the	DET
abr-371	164	15	three	three	NUM
abr-371	164	16	years	year	NOUN
abr-371	164	17	before	before	ADP
abr-371	164	18	the	the	DET
abr-371	164	19	2018	2018	NUM
abr-371	164	20	-	-	SYM
abr-371	164	21	2019	2019	NUM
abr-371	164	22	year	year	NOUN
abr-371	164	23	.	.	PUNCT
abr-371	165	1	however	however	ADV
abr-371	165	2	,	,	PUNCT
abr-371	165	3	the	the	DET
abr-371	165	4	significant	significant	ADJ
abr-371	165	5	relationships	relationship	NOUN
abr-371	165	6	are	be	AUX
abr-371	165	7	now	now	ADV
abr-371	165	8	corporate	corporate	ADJ
abr-371	165	9	income	income	NOUN
abr-371	165	10	taxes	taxis	NOUN
abr-371	165	11	(	(	PUNCT
abr-371	165	12	pvalue	pvalue	NOUN
abr-371	165	13	=	=	PUNCT
abr-371	165	14	.009	.009	NUM
abr-371	165	15	)	)	PUNCT
abr-371	165	16	with	with	ADP
abr-371	165	17	a	a	DET
abr-371	165	18	significant	significant	ADJ
abr-371	165	19	negative	negative	ADJ
abr-371	165	20	relationship	relationship	NOUN
abr-371	165	21	and	and	CCONJ
abr-371	165	22	property	property	NOUN
abr-371	165	23	taxes	taxis	NOUN
abr-371	165	24	(	(	PUNCT
abr-371	165	25	p	p	NOUN
abr-371	165	26	-	-	PUNCT
abr-371	165	27	value	value	NOUN
abr-371	165	28	=	=	NOUN
abr-371	165	29	.062	.062	NUM
abr-371	165	30	)	)	PUNCT
abr-371	165	31	with	with	ADP
abr-371	165	32	a	a	DET
abr-371	165	33	significant	significant	ADJ
abr-371	165	34	positive	positive	ADJ
abr-371	165	35	relationship	relationship	NOUN
abr-371	165	36	.	.	PUNCT
abr-371	166	1	the	the	DET
abr-371	166	2	increased	increase	VERB
abr-371	166	3	risk	risk	NOUN
abr-371	166	4	in	in	ADP
abr-371	166	5	the	the	DET
abr-371	166	6	economy	economy	NOUN
abr-371	166	7	may	may	AUX
abr-371	166	8	have	have	AUX
abr-371	166	9	encouraged	encourage	VERB
abr-371	166	10	economic	economic	ADJ
abr-371	166	11	activity	activity	NOUN
abr-371	166	12	in	in	ADP
abr-371	166	13	states	state	NOUN
abr-371	166	14	who	who	PRON
abr-371	166	15	collect	collect	VERB
abr-371	166	16	substantial	substantial	ADJ
abr-371	166	17	amounts	amount	NOUN
abr-371	166	18	in	in	ADP
abr-371	166	19	property	property	NOUN
abr-371	166	20	taxes	taxis	NOUN
abr-371	166	21	as	as	SCONJ
abr-371	166	22	it	it	PRON
abr-371	166	23	represents	represent	VERB
abr-371	166	24	a	a	DET
abr-371	166	25	more	more	ADV
abr-371	166	26	stable	stable	ADJ
abr-371	166	27	source	source	NOUN
abr-371	166	28	of	of	ADP
abr-371	166	29	tax	tax	NOUN
abr-371	166	30	revenue	revenue	NOUN
abr-371	166	31	.	.	PUNCT
abr-371	167	1	one	one	NUM
abr-371	167	2	other	other	ADJ
abr-371	167	3	significant	significant	ADJ
abr-371	167	4	finding	finding	NOUN
abr-371	167	5	for	for	ADP
abr-371	167	6	2019	2019	NUM
abr-371	167	7	-	-	SYM
abr-371	167	8	2020	2020	NUM
abr-371	167	9	is	be	AUX
abr-371	167	10	that	that	SCONJ
abr-371	167	11	unemployment	unemployment	NOUN
abr-371	167	12	taxes	taxis	NOUN
abr-371	167	13	(	(	PUNCT
abr-371	167	14	p	p	NOUN
abr-371	167	15	-	-	PUNCT
abr-371	167	16	value	value	NOUN
abr-371	167	17	=	=	PUNCT
abr-371	167	18	.107	.107	NUM
abr-371	167	19	)	)	PUNCT
abr-371	167	20	are	be	AUX
abr-371	167	21	approaching	approach	VERB
abr-371	167	22	being	be	AUX
abr-371	167	23	significant	significant	ADJ
abr-371	167	24	as	as	SCONJ
abr-371	167	25	the	the	DET
abr-371	167	26	coronavirus	coronavirus	NOUN
abr-371	167	27	substantially	substantially	ADV
abr-371	167	28	increased	increase	VERB
abr-371	167	29	the	the	DET
abr-371	167	30	number	number	NOUN
abr-371	167	31	of	of	ADP
abr-371	167	32	people	people	NOUN
abr-371	167	33	on	on	ADP
abr-371	167	34	unemployment	unemployment	NOUN
abr-371	167	35	.	.	PUNCT
abr-371	168	1	since	since	SCONJ
abr-371	168	2	the	the	DET
abr-371	168	3	year	year	NOUN
abr-371	168	4	only	only	ADV
abr-371	168	5	included	include	VERB
abr-371	168	6	one	one	NUM
abr-371	168	7	quarter	quarter	NOUN
abr-371	168	8	that	that	PRON
abr-371	168	9	was	be	AUX
abr-371	168	10	impacted	impact	VERB
abr-371	168	11	by	by	ADP
abr-371	168	12	the	the	DET
abr-371	168	13	virus	virus	NOUN
abr-371	168	14	,	,	PUNCT
abr-371	168	15	it	it	PRON
abr-371	168	16	is	be	AUX
abr-371	168	17	very	very	ADV
abr-371	168	18	possible	possible	ADJ
abr-371	168	19	that	that	SCONJ
abr-371	168	20	its	its	PRON
abr-371	168	21	significance	significance	NOUN
abr-371	168	22	will	will	AUX
abr-371	168	23	increase	increase	VERB
abr-371	168	24	until	until	SCONJ
abr-371	168	25	the	the	DET
abr-371	168	26	virus	virus	NOUN
abr-371	168	27	is	be	AUX
abr-371	168	28	controlled	control	VERB
abr-371	168	29	.	.	PUNCT
abr-371	169	1	prior	prior	ADJ
abr-371	169	2	research	research	NOUN
abr-371	169	3	has	have	AUX
abr-371	169	4	found	find	VERB
abr-371	169	5	that	that	SCONJ
abr-371	169	6	the	the	DET
abr-371	169	7	tax	tax	NOUN
abr-371	169	8	climates	climate	NOUN
abr-371	169	9	of	of	ADP
abr-371	169	10	the	the	DET
abr-371	169	11	states	state	NOUN
abr-371	169	12	did	do	AUX
abr-371	169	13	impact	impact	NOUN
abr-371	169	14	business	business	NOUN
abr-371	169	15	activity	activity	NOUN
abr-371	169	16	,	,	PUNCT
abr-371	169	17	but	but	CCONJ
abr-371	169	18	the	the	DET
abr-371	169	19	magnitude	magnitude	NOUN
abr-371	169	20	and	and	CCONJ
abr-371	169	21	direction	direction	NOUN
abr-371	169	22	of	of	ADP
abr-371	169	23	the	the	DET
abr-371	169	24	impact	impact	NOUN
abr-371	169	25	varied	vary	VERB
abr-371	169	26	across	across	ADP
abr-371	169	27	different	different	ADJ
abr-371	169	28	studies	study	NOUN
abr-371	169	29	.	.	PUNCT
abr-371	170	1	one	one	NUM
abr-371	170	2	factor	factor	NOUN
abr-371	170	3	frequently	frequently	ADV
abr-371	170	4	mentioned	mention	VERB
abr-371	170	5	to	to	PART
abr-371	170	6	explain	explain	VERB
abr-371	170	7	the	the	DET
abr-371	170	8	differences	difference	NOUN
abr-371	170	9	is	be	AUX
abr-371	170	10	that	that	SCONJ
abr-371	170	11	different	different	ADJ
abr-371	170	12	measures	measure	NOUN
abr-371	170	13	were	be	AUX
abr-371	170	14	used	use	VERB
abr-371	170	15	to	to	PART
abr-371	170	16	measure	measure	VERB
abr-371	170	17	economic	economic	ADJ
abr-371	170	18	activity	activity	NOUN
abr-371	170	19	and	and	CCONJ
abr-371	170	20	different	different	ADJ
abr-371	170	21	measures	measure	NOUN
abr-371	170	22	were	be	AUX
abr-371	170	23	used	use	VERB
abr-371	170	24	to	to	PART
abr-371	170	25	measure	measure	VERB
abr-371	170	26	the	the	DET
abr-371	170	27	business	business	NOUN
abr-371	170	28	and	and	CCONJ
abr-371	170	29	tax	tax	NOUN
abr-371	170	30	climate	climate	NOUN
abr-371	170	31	of	of	ADP
abr-371	170	32	the	the	DET
abr-371	170	33	different	different	ADJ
abr-371	170	34	states	state	NOUN
abr-371	170	35	.	.	PUNCT
abr-371	171	1	this	this	DET
abr-371	171	2	paper	paper	NOUN
abr-371	171	3	addresses	address	VERB
abr-371	171	4	this	this	DET
abr-371	171	5	issue	issue	NOUN
abr-371	171	6	as	as	SCONJ
abr-371	171	7	the	the	DET
abr-371	171	8	same	same	ADJ
abr-371	171	9	measures	measure	NOUN
abr-371	171	10	were	be	AUX
abr-371	171	11	used	use	VERB
abr-371	171	12	to	to	PART
abr-371	171	13	examine	examine	VERB
abr-371	171	14	five	five	NUM
abr-371	171	15	separate	separate	ADJ
abr-371	171	16	years	year	NOUN
abr-371	171	17	.	.	PUNCT
abr-371	172	1	the	the	DET
abr-371	172	2	results	result	NOUN
abr-371	172	3	again	again	ADV
abr-371	172	4	indicate	indicate	VERB
abr-371	172	5	that	that	SCONJ
abr-371	172	6	the	the	DET
abr-371	172	7	magnitude	magnitude	NOUN
abr-371	172	8	and	and	CCONJ
abr-371	172	9	the	the	DET
abr-371	172	10	direction	direction	NOUN
abr-371	172	11	of	of	ADP
abr-371	172	12	the	the	DET
abr-371	172	13	impact	impact	NOUN
abr-371	172	14	of	of	ADP
abr-371	172	15	the	the	DET
abr-371	172	16	different	different	ADJ
abr-371	172	17	taxes	taxis	NOUN
abr-371	172	18	vary	vary	VERB
abr-371	172	19	across	across	ADP
abr-371	172	20	the	the	DET
abr-371	172	21	years	year	NOUN
abr-371	172	22	even	even	ADV
abr-371	172	23	when	when	SCONJ
abr-371	172	24	using	use	VERB
abr-371	172	25	the	the	DET
abr-371	172	26	same	same	ADJ
abr-371	172	27	measure	measure	NOUN
abr-371	172	28	for	for	ADP
abr-371	172	29	economic	economic	ADJ
abr-371	172	30	activity	activity	NOUN
abr-371	172	31	and	and	CCONJ
abr-371	172	32	the	the	DET
abr-371	172	33	business	business	NOUN
abr-371	172	34	climate	climate	NOUN
abr-371	172	35	.	.	PUNCT
abr-371	173	1	while	while	SCONJ
abr-371	173	2	the	the	DET
abr-371	173	3	tax	tax	NOUN
abr-371	173	4	structure	structure	NOUN
abr-371	173	5	of	of	ADP
abr-371	173	6	the	the	DET
abr-371	173	7	states	state	NOUN
abr-371	173	8	can	can	AUX
abr-371	173	9	have	have	VERB
abr-371	173	10	a	a	DET
abr-371	173	11	significant	significant	ADJ
abr-371	173	12	impact	impact	NOUN
abr-371	173	13	on	on	ADP
abr-371	173	14	economic	economic	ADJ
abr-371	173	15	activity	activity	NOUN
abr-371	173	16	in	in	ADP
abr-371	173	17	the	the	DET
abr-371	173	18	state	state	NOUN
abr-371	173	19	,	,	PUNCT
abr-371	173	20	the	the	DET
abr-371	173	21	actual	actual	ADJ
abr-371	173	22	impact	impact	NOUN
abr-371	173	23	is	be	AUX
abr-371	173	24	tied	tie	VERB
abr-371	173	25	to	to	ADP
abr-371	173	26	other	other	ADJ
abr-371	173	27	events	event	NOUN
abr-371	173	28	happening	happen	VERB
abr-371	173	29	in	in	ADP
abr-371	173	30	the	the	DET
abr-371	173	31	economy	economy	NOUN
abr-371	173	32	.	.	PUNCT
abr-371	174	1	for	for	ADP
abr-371	174	2	our	our	PRON
abr-371	174	3	analysis	analysis	NOUN
abr-371	174	4	,	,	PUNCT
abr-371	174	5	the	the	DET
abr-371	174	6	main	main	ADJ
abr-371	174	7	factors	factor	NOUN
abr-371	174	8	were	be	AUX
abr-371	174	9	the	the	DET
abr-371	174	10	new	new	ADJ
abr-371	174	11	tax	tax	NOUN
abr-371	174	12	law	law	NOUN
abr-371	174	13	and	and	CCONJ
abr-371	174	14	the	the	DET
abr-371	174	15	coronavirus	coronavirus	NOUN
abr-371	174	16	which	which	PRON
abr-371	174	17	had	have	VERB
abr-371	174	18	major	major	ADJ
abr-371	174	19	impacts	impact	NOUN
abr-371	174	20	on	on	ADP
abr-371	174	21	the	the	DET
abr-371	174	22	economy	economy	NOUN
abr-371	174	23	.	.	PUNCT
abr-371	175	1	9	9	NUM
abr-371	175	2	conclusion	conclusion	NOUN
abr-371	175	3	and	and	CCONJ
abr-371	175	4	future	future	ADJ
abr-371	175	5	research	research	NOUN
abr-371	175	6	the	the	DET
abr-371	175	7	analysis	analysis	NOUN
abr-371	175	8	indicates	indicate	VERB
abr-371	175	9	that	that	SCONJ
abr-371	175	10	federal	federal	ADJ
abr-371	175	11	tax	tax	NOUN
abr-371	175	12	legislation	legislation	NOUN
abr-371	175	13	creates	create	VERB
abr-371	175	14	disruptions	disruption	NOUN
abr-371	175	15	in	in	ADP
abr-371	175	16	state	state	NOUN
abr-371	175	17	-	-	PUNCT
abr-371	175	18	level	level	NOUN
abr-371	175	19	taxation	taxation	NOUN
abr-371	175	20	through	through	ADP
abr-371	175	21	intricate	intricate	ADJ
abr-371	175	22	relationships	relationship	NOUN
abr-371	175	23	between	between	ADP
abr-371	175	24	each	each	DET
abr-371	175	25	variable	variable	NOUN
abr-371	175	26	.	.	PUNCT
abr-371	176	1	that	that	SCONJ
abr-371	176	2	higher	high	ADJ
abr-371	176	3	taxes	taxis	NOUN
abr-371	176	4	generally	generally	ADV
abr-371	176	5	thwart	thwart	VERB
abr-371	176	6	entrepreneurial	entrepreneurial	ADJ
abr-371	176	7	activity	activity	NOUN
abr-371	176	8	as	as	ADP
abr-371	176	9	a	a	DET
abr-371	176	10	result	result	NOUN
abr-371	176	11	of	of	ADP
abr-371	176	12	higher	high	ADJ
abr-371	176	13	costs	cost	NOUN
abr-371	176	14	is	be	AUX
abr-371	176	15	to	to	PART
abr-371	176	16	be	be	AUX
abr-371	176	17	expected	expect	VERB
abr-371	176	18	.	.	PUNCT
abr-371	177	1	with	with	ADP
abr-371	177	2	this	this	DET
abr-371	177	3	analysis	analysis	NOUN
abr-371	177	4	using	use	VERB
abr-371	177	5	the	the	DET
abr-371	177	6	2017	2017	NUM
abr-371	177	7	tcja	tcja	NOUN
abr-371	177	8	as	as	ADP
abr-371	177	9	the	the	DET
abr-371	177	10	focal	focal	ADJ
abr-371	177	11	point	point	NOUN
abr-371	177	12	around	around	ADP
abr-371	177	13	which	which	PRON
abr-371	177	14	incentives	incentive	NOUN
abr-371	177	15	and	and	CCONJ
abr-371	177	16	disincentives	disincentive	NOUN
abr-371	177	17	are	be	AUX
abr-371	177	18	created	create	VERB
abr-371	177	19	by	by	ADP
abr-371	177	20	extension	extension	NOUN
abr-371	177	21	at	at	ADP
abr-371	177	22	the	the	DET
abr-371	177	23	state	state	NOUN
abr-371	177	24	level	level	NOUN
abr-371	177	25	,	,	PUNCT
abr-371	177	26	results	result	NOUN
abr-371	177	27	indicate	indicate	VERB
abr-371	177	28	that	that	SCONJ
abr-371	177	29	effects	effect	NOUN
abr-371	177	30	are	be	AUX
abr-371	177	31	measurable	measurable	ADJ
abr-371	177	32	but	but	CCONJ
abr-371	177	33	positive	positive	ADJ
abr-371	177	34	directional	directional	ADJ
abr-371	177	35	impacts	impact	NOUN
abr-371	177	36	were	be	AUX
abr-371	177	37	unexpected	unexpected	ADJ
abr-371	177	38	in	in	ADP
abr-371	177	39	2018	2018	NUM
abr-371	177	40	to	to	ADP
abr-371	177	41	2019	2019	NUM
abr-371	177	42	,	,	PUNCT
abr-371	177	43	for	for	ADP
abr-371	177	44	example	example	NOUN
abr-371	177	45	.	.	PUNCT
abr-371	178	1	with	with	ADP
abr-371	178	2	the	the	DET
abr-371	178	3	implementation	implementation	NOUN
abr-371	178	4	of	of	ADP
abr-371	178	5	the	the	DET
abr-371	178	6	tcja	tcja	NOUN
abr-371	178	7	in	in	ADP
abr-371	178	8	early	early	ADJ
abr-371	178	9	2018	2018	NUM
abr-371	178	10	,	,	PUNCT
abr-371	178	11	additional	additional	ADJ
abr-371	178	12	observational	observational	ADJ
abr-371	178	13	time	time	NOUN
abr-371	178	14	periods	period	NOUN
abr-371	178	15	may	may	AUX
abr-371	178	16	further	far	ADV
abr-371	178	17	explain	explain	VERB
abr-371	178	18	each	each	DET
abr-371	178	19	phenomenon	phenomenon	NOUN
abr-371	178	20	,	,	PUNCT
abr-371	178	21	or	or	CCONJ
abr-371	178	22	otherwise	otherwise	ADV
abr-371	178	23	find	find	VERB
abr-371	178	24	changes	change	NOUN
abr-371	178	25	to	to	PART
abr-371	178	26	be	be	AUX
abr-371	178	27	an	an	DET
abr-371	178	28	aberration	aberration	NOUN
abr-371	178	29	.	.	PUNCT
abr-371	179	1	further	far	ADV
abr-371	179	2	,	,	PUNCT
abr-371	179	3	future	future	ADJ
abr-371	179	4	research	research	NOUN
abr-371	179	5	in	in	ADP
abr-371	179	6	this	this	DET
abr-371	179	7	area	area	NOUN
abr-371	179	8	is	be	AUX
abr-371	179	9	expected	expect	VERB
abr-371	179	10	to	to	PART
abr-371	179	11	be	be	AUX
abr-371	179	12	very	very	ADV
abr-371	179	13	robust	robust	ADJ
abr-371	179	14	as	as	ADP
abr-371	179	15	a	a	DET
abr-371	179	16	result	result	NOUN
abr-371	179	17	of	of	ADP
abr-371	179	18	covid-19	covid-19	PROPN
abr-371	179	19	pandemic	pandemic	ADJ
abr-371	179	20	conditions	condition	NOUN
abr-371	179	21	.	.	PUNCT
abr-371	180	1	to	to	ADP
abr-371	180	2	what	what	DET
abr-371	180	3	extent	extent	NOUN
abr-371	180	4	has	have	AUX
abr-371	180	5	the	the	DET
abr-371	180	6	pandemic	pandemic	ADJ
abr-371	180	7	shifted	shift	VERB
abr-371	180	8	tax	tax	NOUN
abr-371	180	9	incentives	incentive	NOUN
abr-371	180	10	at	at	ADP
abr-371	180	11	the	the	DET
abr-371	180	12	corporate	corporate	ADJ
abr-371	180	13	level	level	NOUN
abr-371	180	14	or	or	CCONJ
abr-371	180	15	individual	individual	ADJ
abr-371	180	16	level	level	NOUN
abr-371	180	17	in	in	ADP
abr-371	180	18	explaining	explain	VERB
abr-371	180	19	an	an	DET
abr-371	180	20	area	area	NOUN
abr-371	180	21	of	of	ADP
abr-371	180	22	economic	economic	ADJ
abr-371	180	23	development	development	NOUN
abr-371	180	24	?	?	PUNCT
abr-371	181	1	remote	remote	ADJ
abr-371	181	2	working	working	NOUN
abr-371	181	3	is	be	AUX
abr-371	181	4	a	a	DET
abr-371	181	5	research	research	NOUN
abr-371	181	6	area	area	NOUN
abr-371	181	7	opportunity	opportunity	NOUN
abr-371	181	8	as	as	SCONJ
abr-371	181	9	physical	physical	ADJ
abr-371	181	10	location	location	NOUN
abr-371	181	11	domiciles	domicile	NOUN
abr-371	181	12	are	be	AUX
abr-371	181	13	replaced	replace	VERB
abr-371	181	14	by	by	ADP
abr-371	181	15	a	a	DET
abr-371	181	16	more	more	ADV
abr-371	181	17	fluid	fluid	ADJ
abr-371	181	18	movement	movement	NOUN
abr-371	181	19	of	of	ADP
abr-371	181	20	workers	worker	NOUN
abr-371	181	21	away	away	ADV
abr-371	181	22	from	from	ADP
abr-371	181	23	traditional	traditional	ADJ
abr-371	181	24	settings	setting	NOUN
abr-371	181	25	.	.	PUNCT
abr-371	182	1	how	how	SCONJ
abr-371	182	2	will	will	AUX
abr-371	182	3	tax	tax	VERB
abr-371	182	4	legislation	legislation	NOUN
abr-371	182	5	and	and	CCONJ
abr-371	182	6	incentives	incentive	NOUN
abr-371	182	7	approach	approach	VERB
abr-371	182	8	these	these	DET
abr-371	182	9	changes	change	NOUN
abr-371	182	10	in	in	ADP
abr-371	182	11	supporting	support	VERB
abr-371	182	12	economic	economic	ADJ
abr-371	182	13	development	development	NOUN
abr-371	182	14	?	?	PUNCT
abr-371	183	1	including	include	VERB
abr-371	183	2	a	a	DET
abr-371	183	3	measure	measure	NOUN
abr-371	183	4	of	of	ADP
abr-371	183	5	a	a	DET
abr-371	183	6	state	state	NOUN
abr-371	183	7	’s	’s	PART
abr-371	183	8	minimum	minimum	ADJ
abr-371	183	9	wage	wage	NOUN
abr-371	183	10	to	to	ADP
abr-371	183	11	the	the	DET
abr-371	183	12	federal	federal	ADJ
abr-371	183	13	minimum	minimum	NOUN
abr-371	183	14	wage	wage	NOUN
abr-371	183	15	is	be	AUX
abr-371	183	16	also	also	ADV
abr-371	183	17	a	a	DET
abr-371	183	18	variable	variable	NOUN
abr-371	183	19	to	to	PART
abr-371	183	20	consider	consider	VERB
abr-371	183	21	(	(	PUNCT
abr-371	183	22	garrett	garrett	PROPN
abr-371	183	23	&	&	CCONJ
abr-371	183	24	wall	wall	PROPN
abr-371	183	25	,	,	PUNCT
abr-371	183	26	2006	2006	NUM
abr-371	183	27	)	)	PUNCT
abr-371	183	28	.	.	PUNCT
abr-371	184	1	do	do	AUX
abr-371	184	2	higher	high	ADJ
abr-371	184	3	state	state	NOUN
abr-371	184	4	minimum	minimum	NOUN
abr-371	184	5	wage	wage	NOUN
abr-371	184	6	levels	level	NOUN
abr-371	184	7	continue	continue	VERB
abr-371	184	8	to	to	PART
abr-371	184	9	adversely	adversely	ADV
abr-371	184	10	impact	impact	VERB
abr-371	184	11	entrepreneurial	entrepreneurial	ADJ
abr-371	184	12	activity	activity	NOUN
abr-371	184	13	after	after	ADP
abr-371	184	14	an	an	DET
abr-371	184	15	overall	overall	ADJ
abr-371	184	16	reduction	reduction	NOUN
abr-371	184	17	in	in	ADP
abr-371	184	18	the	the	DET
abr-371	184	19	tax	tax	NOUN
abr-371	184	20	burden	burden	NOUN
abr-371	184	21	in	in	ADP
abr-371	184	22	2017	2017	NUM
abr-371	184	23	?	?	PUNCT
abr-371	185	1	linking	link	VERB
abr-371	185	2	those	those	DET
abr-371	185	3	interactions	interaction	NOUN
abr-371	185	4	with	with	ADP
abr-371	185	5	higher	high	ADJ
abr-371	185	6	percentages	percentage	NOUN
abr-371	185	7	of	of	ADP
abr-371	185	8	remote	remote	ADJ
abr-371	185	9	work	work	NOUN
abr-371	185	10	could	could	AUX
abr-371	185	11	identify	identify	VERB
abr-371	185	12	shifts	shift	NOUN
abr-371	185	13	in	in	ADP
abr-371	185	14	the	the	DET
abr-371	185	15	flow	flow	NOUN
abr-371	185	16	of	of	ADP
abr-371	185	17	capital	capital	NOUN
abr-371	185	18	.	.	PUNCT
abr-371	186	1	finally	finally	ADV
abr-371	186	2	,	,	PUNCT
abr-371	186	3	while	while	SCONJ
abr-371	186	4	this	this	DET
abr-371	186	5	study	study	NOUN
abr-371	186	6	considered	consider	VERB
abr-371	186	7	business	business	NOUN
abr-371	186	8	applications	application	NOUN
abr-371	186	9	to	to	PART
abr-371	186	10	reflect	reflect	VERB
abr-371	186	11	any	any	DET
abr-371	186	12	business	business	NOUN
abr-371	186	13	structure	structure	NOUN
abr-371	186	14	(	(	PUNCT
abr-371	186	15	sole	sole	ADJ
abr-371	186	16	proprietorship	proprietorship	NOUN
abr-371	186	17	,	,	PUNCT
abr-371	186	18	partnership	partnership	NOUN
abr-371	186	19	,	,	PUNCT
abr-371	186	20	limited	limited	ADJ
abr-371	186	21	liability	liability	NOUN
abr-371	186	22	company	company	NOUN
abr-371	186	23	,	,	PUNCT
abr-371	186	24	and	and	CCONJ
abr-371	186	25	corporate	corporate	ADJ
abr-371	186	26	structures	structure	NOUN
abr-371	186	27	)	)	PUNCT
abr-371	186	28	,	,	PUNCT
abr-371	186	29	exploring	explore	VERB
abr-371	186	30	if	if	SCONJ
abr-371	186	31	these	these	DET
abr-371	186	32	relationships	relationship	NOUN
abr-371	186	33	hold	hold	VERB
abr-371	186	34	when	when	SCONJ
abr-371	186	35	considering	consider	VERB
abr-371	186	36	corporate	corporate	ADJ
abr-371	186	37	forms	form	NOUN
abr-371	186	38	,	,	PUNCT
abr-371	186	39	for	for	ADP
abr-371	186	40	example	example	NOUN
abr-371	186	41	,	,	PUNCT
abr-371	186	42	could	could	AUX
abr-371	186	43	add	add	VERB
abr-371	186	44	another	another	DET
abr-371	186	45	component	component	NOUN
abr-371	186	46	to	to	ADP
abr-371	186	47	the	the	DET
abr-371	186	48	research	research	NOUN
abr-371	186	49	for	for	ADP
abr-371	186	50	analysis	analysis	NOUN
abr-371	186	51	.	.	PUNCT
abr-371	187	1	fewer	few	ADJ
abr-371	187	2	observations	observation	NOUN
abr-371	187	3	,	,	PUNCT
abr-371	187	4	however	however	ADV
abr-371	187	5	,	,	PUNCT
abr-371	187	6	may	may	AUX
abr-371	187	7	reduce	reduce	VERB
abr-371	187	8	data	data	NOUN
abr-371	187	9	validity	validity	NOUN
abr-371	187	10	in	in	ADP
abr-371	187	11	explaining	explain	VERB
abr-371	187	12	those	those	DET
abr-371	187	13	relationships	relationship	NOUN
abr-371	187	14	.	.	PUNCT
abr-371	188	1	bibliography	bibliography	NOUN
abr-371	188	2	barron	barron	PROPN
abr-371	188	3	,	,	PUNCT
abr-371	188	4	j.m	j.m	PROPN
abr-371	188	5	.	.	PROPN
abr-371	188	6	&	&	CCONJ
abr-371	188	7	mellow	mellow	PROPN
abr-371	188	8	,	,	PUNCT
abr-371	188	9	w.	w.	PROPN
abr-371	188	10	(	(	PUNCT
abr-371	188	11	1981	1981	NUM
abr-371	188	12	)	)	PUNCT
abr-371	188	13	.	.	PUNCT
abr-371	189	1	interstate	interstate	ADJ
abr-371	189	2	differences	difference	NOUN
abr-371	189	3	in	in	ADP
abr-371	189	4	unemployment	unemployment	NOUN
abr-371	189	5	insurance	insurance	NOUN
abr-371	189	6	.	.	PUNCT
abr-371	190	1	national	national	ADJ
abr-371	190	2	tax	tax	PROPN
abr-371	190	3	journal	journal	PROPN
abr-371	190	4	,	,	PUNCT
abr-371	190	5	(	(	PUNCT
abr-371	190	6	34	34	NUM
abr-371	190	7	)	)	PUNCT
abr-371	190	8	,	,	PUNCT
abr-371	190	9	105	105	NUM
abr-371	190	10	-	-	SYM
abr-371	190	11	113	113	NUM
abr-371	190	12	.	.	PUNCT
abr-371	191	1	bartik	bartik	PROPN
abr-371	191	2	,	,	PUNCT
abr-371	191	3	t.j	t.j	PROPN
abr-371	191	4	.	.	PROPN
abr-371	191	5	(	(	PUNCT
abr-371	191	6	1989	1989	NUM
abr-371	191	7	)	)	PUNCT
abr-371	191	8	.	.	PUNCT
abr-371	192	1	small	small	ADJ
abr-371	192	2	business	business	NOUN
abr-371	192	3	start	start	NOUN
abr-371	192	4	-	-	PUNCT
abr-371	192	5	ups	up	NOUN
abr-371	192	6	in	in	ADP
abr-371	192	7	the	the	DET
abr-371	192	8	united	united	PROPN
abr-371	192	9	states	states	PROPN
abr-371	192	10	:	:	PUNCT
abr-371	192	11	estimates	estimate	NOUN
abr-371	192	12	of	of	ADP
abr-371	192	13	the	the	DET
abr-371	192	14	effects	effect	NOUN
abr-371	192	15	of	of	ADP
abr-371	192	16	characteristics	characteristic	NOUN
abr-371	192	17	of	of	ADP
abr-371	192	18	states	state	NOUN
abr-371	192	19	.	.	PUNCT
abr-371	193	1	southern	southern	ADJ
abr-371	193	2	economic	economic	ADJ
abr-371	193	3	journal	journal	PROPN
abr-371	193	4	,	,	PUNCT
abr-371	193	5	55,1001	55,1001	NUM
abr-371	193	6	-	-	PUNCT
abr-371	193	7	1018	1018	NUM
abr-371	193	8	.	.	PUNCT
abr-371	194	1	bruce	bruce	PROPN
abr-371	194	2	,	,	PUNCT
abr-371	194	3	d.	d.	PROPN
abr-371	194	4	&	&	CCONJ
abr-371	194	5	deskins	deskins	PROPN
abr-371	194	6	,	,	PUNCT
abr-371	194	7	j.	j.	PROPN
abr-371	194	8	(	(	PUNCT
abr-371	194	9	2012	2012	NUM
abr-371	194	10	)	)	PUNCT
abr-371	194	11	.	.	PUNCT
abr-371	195	1	can	can	AUX
abr-371	195	2	state	state	VERB
abr-371	195	3	tax	tax	NOUN
abr-371	195	4	policies	policy	NOUN
abr-371	195	5	be	be	AUX
abr-371	195	6	used	use	VERB
abr-371	195	7	to	to	PART
abr-371	195	8	promote	promote	VERB
abr-371	195	9	entrepreneurial	entrepreneurial	ADJ
abr-371	195	10	activity	activity	NOUN
abr-371	195	11	?	?	PUNCT
abr-371	196	1	small	small	ADJ
abr-371	196	2	business	business	NOUN
abr-371	196	3	economics	economic	NOUN
abr-371	196	4	,	,	PUNCT
abr-371	196	5	(	(	PUNCT
abr-371	196	6	38	38	NUM
abr-371	196	7	)	)	PUNCT
abr-371	196	8	,	,	PUNCT
abr-371	196	9	375	375	NUM
abr-371	196	10	-	-	SYM
abr-371	196	11	397	397	NUM
abr-371	196	12	.	.	PUNCT
abr-371	197	1	carlton	carlton	PROPN
abr-371	197	2	,	,	PUNCT
abr-371	197	3	d.w	d.w	PROPN
abr-371	197	4	.	.	PUNCT
abr-371	197	5	(	(	PUNCT
abr-371	197	6	1979	1979	NUM
abr-371	197	7	)	)	PUNCT
abr-371	197	8	.	.	PUNCT
abr-371	198	1	why	why	SCONJ
abr-371	198	2	new	new	ADJ
abr-371	198	3	firms	firm	NOUN
abr-371	198	4	locate	locate	VERB
abr-371	198	5	where	where	SCONJ
abr-371	198	6	they	they	PRON
abr-371	198	7	do	do	VERB
abr-371	198	8	:	:	PUNCT
abr-371	198	9	an	an	DET
abr-371	198	10	econometric	econometric	ADJ
abr-371	198	11	model	model	NOUN
abr-371	198	12	.	.	PUNCT
abr-371	199	1	in	in	ADP
abr-371	199	2	w.	w.	PROPN
abr-371	199	3	wheaton	wheaton	PROPN
abr-371	199	4	(	(	PUNCT
abr-371	199	5	ed	ed	NOUN
abr-371	199	6	.	.	PUNCT
abr-371	199	7	)	)	PUNCT
abr-371	199	8	,	,	PUNCT
abr-371	199	9	interregional	interregional	ADJ
abr-371	199	10	movements	movement	NOUN
abr-371	199	11	and	and	CCONJ
abr-371	199	12	regional	regional	ADJ
abr-371	199	13	growth	growth	NOUN
abr-371	199	14	(	(	PUNCT
abr-371	199	15	pp	pp	ADJ
abr-371	199	16	.	.	PUNCT
abr-371	200	1	13	13	NUM
abr-371	200	2	-	-	SYM
abr-371	200	3	50	50	NUM
abr-371	200	4	)	)	PUNCT
abr-371	200	5	,	,	PUNCT
abr-371	200	6	washington	washington	PROPN
abr-371	200	7	d.c	d.c	PROPN
abr-371	200	8	.	.	PUNCT
abr-371	200	9	:	:	PUNCT
abr-371	201	1	urban	urban	PROPN
abr-371	201	2	institute	institute	PROPN
abr-371	201	3	.	.	PUNCT
abr-371	202	1	cline	cline	PROPN
abr-371	202	2	,	,	PUNCT
abr-371	202	3	r.	r.	PROPN
abr-371	202	4	,	,	PUNCT
abr-371	202	5	neubig	neubig	PROPN
abr-371	202	6	,	,	PUNCT
abr-371	202	7	t.s	t.s	PROPN
abr-371	202	8	.	.	PROPN
abr-371	202	9	,	,	PUNCT
abr-371	202	10	&	&	CCONJ
abr-371	202	11	phillips	phillips	PROPN
abr-371	202	12	,	,	PUNCT
abr-371	202	13	a.	a.	NOUN
abr-371	202	14	(	(	PUNCT
abr-371	202	15	2006	2006	NUM
abr-371	202	16	)	)	PUNCT
abr-371	202	17	.	.	PUNCT
abr-371	203	1	total	total	ADJ
abr-371	203	2	state	state	NOUN
abr-371	203	3	and	and	CCONJ
abr-371	203	4	local	local	ADJ
abr-371	203	5	business	business	NOUN
abr-371	203	6	taxes	taxis	NOUN
abr-371	203	7	:	:	PUNCT
abr-371	203	8	nationally	nationally	ADV
abr-371	203	9	1980	1980	NUM
abr-371	203	10	-	-	SYM
abr-371	203	11	2005	2005	NUM
abr-371	203	12	.	.	PUNCT
abr-371	204	1	state	state	NOUN
abr-371	204	2	tax	tax	NOUN
abr-371	204	3	notes	note	NOUN
abr-371	204	4	,	,	PUNCT
abr-371	204	5	40(5	40(5	NOUN
abr-371	204	6	)	)	PUNCT
abr-371	204	7	,	,	PUNCT
abr-371	204	8	373	373	NUM
abr-371	204	9	-	-	SYM
abr-371	204	10	390	390	NUM
abr-371	204	11	.	.	PUNCT
abr-371	205	1	conroy	conroy	PROPN
abr-371	205	2	,	,	PUNCT
abr-371	205	3	t.	t.	PROPN
abr-371	205	4	,	,	PUNCT
abr-371	205	5	cutler	cutler	NOUN
abr-371	205	6	,	,	PUNCT
abr-371	205	7	h.	h.	PROPN
abr-371	205	8	,	,	PUNCT
abr-371	205	9	&	&	CCONJ
abr-371	205	10	weiler	weiler	PROPN
abr-371	205	11	,	,	PUNCT
abr-371	205	12	s.	s.	PROPN
abr-371	205	13	(	(	PUNCT
abr-371	205	14	2016	2016	NUM
abr-371	205	15	)	)	PUNCT
abr-371	205	16	.	.	PUNCT
abr-371	206	1	the	the	DET
abr-371	206	2	state	state	NOUN
abr-371	206	3	-	-	PUNCT
abr-371	206	4	level	level	NOUN
abr-371	206	5	impacts	impact	NOUN
abr-371	206	6	of	of	ADP
abr-371	206	7	enforcing	enforce	VERB
abr-371	206	8	sales	sale	NOUN
abr-371	206	9	taxes	taxis	NOUN
abr-371	206	10	for	for	ADP
abr-371	206	11	e	e	NOUN
abr-371	206	12	retail	retail	ADJ
abr-371	206	13	purchases	purchase	NOUN
abr-371	206	14	.	.	PUNCT
abr-371	207	1	growth	growth	NOUN
abr-371	207	2	and	and	CCONJ
abr-371	207	3	change	change	NOUN
abr-371	207	4	,	,	PUNCT
abr-371	207	5	47(2	47(2	PROPN
abr-371	207	6	)	)	PUNCT
abr-371	207	7	,	,	PUNCT
abr-371	207	8	276	276	NUM
abr-371	207	9	-	-	SYM
abr-371	207	10	295	295	NUM
abr-371	207	11	.	.	PUNCT
abr-371	208	1	garrett	garrett	PROPN
abr-371	208	2	,	,	PUNCT
abr-371	208	3	t.a	t.a	PROPN
abr-371	208	4	.	.	PROPN
abr-371	208	5	&	&	CCONJ
abr-371	208	6	wall	wall	PROPN
abr-371	208	7	,	,	PUNCT
abr-371	208	8	h.j	h.j	PROPN
abr-371	208	9	.	.	PROPN
abr-371	208	10	(	(	PUNCT
abr-371	208	11	2006	2006	NUM
abr-371	208	12	)	)	PUNCT
abr-371	208	13	.	.	PUNCT
abr-371	209	1	creating	create	VERB
abr-371	209	2	a	a	DET
abr-371	209	3	policy	policy	NOUN
abr-371	209	4	environment	environment	NOUN
abr-371	209	5	for	for	ADP
abr-371	209	6	entrepreneurs	entrepreneur	NOUN
abr-371	209	7	.	.	PUNCT
abr-371	210	1	cato	cato	PROPN
abr-371	210	2	journal	journal	PROPN
abr-371	210	3	,	,	PUNCT
abr-371	210	4	26	26	NUM
abr-371	210	5	(	(	PUNCT
abr-371	210	6	3	3	NUM
abr-371	210	7	)	)	PUNCT
abr-371	210	8	,	,	PUNCT
abr-371	210	9	525	525	NUM
abr-371	210	10	-	-	SYM
abr-371	210	11	552	552	NUM
abr-371	210	12	.	.	PUNCT
abr-371	211	1	hines	hine	NOUN
abr-371	211	2	,	,	PUNCT
abr-371	211	3	j.r	j.r	PROPN
abr-371	211	4	.	.	PROPN
abr-371	211	5	,	,	PUNCT
abr-371	211	6	jr	jr	PROPN
abr-371	211	7	.	.	PROPN
abr-371	211	8	(	(	PUNCT
abr-371	211	9	2017	2017	NUM
abr-371	211	10	)	)	PUNCT
abr-371	211	11	.	.	PUNCT
abr-371	212	1	business	business	NOUN
abr-371	212	2	tax	tax	NOUN
abr-371	212	3	burdens	burden	NOUN
abr-371	212	4	and	and	CCONJ
abr-371	212	5	tax	tax	NOUN
abr-371	212	6	reform	reform	NOUN
abr-371	212	7	,	,	PUNCT
abr-371	212	8	brookings	brookings	PROPN
abr-371	212	9	papers	paper	NOUN
abr-371	212	10	on	on	ADP
abr-371	212	11	economic	economic	ADJ
abr-371	212	12	activity	activity	NOUN
abr-371	212	13	,	,	PUNCT
abr-371	212	14	fall	fall	VERB
abr-371	212	15	2017	2017	NUM
abr-371	212	16	,	,	PUNCT
abr-371	212	17	449	449	NUM
abr-371	212	18	-	-	SYM
abr-371	212	19	471	471	NUM
abr-371	212	20	.	.	PUNCT
abr-371	212	21	huffer	huffer	NOUN
abr-371	212	22	,	,	PUNCT
abr-371	212	23	e.	e.	PROPN
abr-371	212	24	,	,	PUNCT
abr-371	212	25	iselin	iselin	PROPN
abr-371	212	26	,	,	PUNCT
abr-371	212	27	j.	j.	PROPN
abr-371	212	28	,	,	PUNCT
abr-371	212	29	sammartino	sammartino	PROPN
abr-371	212	30	,	,	PUNCT
abr-371	212	31	f.	f.	PROPN
abr-371	212	32	,	,	PUNCT
abr-371	212	33	&	&	CCONJ
abr-371	212	34	weiner	weiner	NOUN
abr-371	212	35	,	,	PUNCT
abr-371	212	36	d.	d.	PROPN
abr-371	212	37	(	(	PUNCT
abr-371	212	38	2019	2019	NUM
abr-371	212	39	)	)	PUNCT
abr-371	212	40	.	.	PUNCT
abr-371	213	1	effects	effect	NOUN
abr-371	213	2	of	of	ADP
abr-371	213	3	the	the	DET
abr-371	213	4	tax	tax	NOUN
abr-371	213	5	cuts	cut	NOUN
abr-371	213	6	and	and	CCONJ
abr-371	213	7	jobs	job	NOUN
abr-371	213	8	act	act	VERB
abr-371	213	9	on	on	ADP
abr-371	213	10	state	state	NOUN
abr-371	213	11	individual	individual	ADJ
abr-371	213	12	income	income	NOUN
abr-371	213	13	taxes	taxis	NOUN
abr-371	213	14	.	.	PUNCT
abr-371	214	1	journal	journal	NOUN
abr-371	214	2	of	of	ADP
abr-371	214	3	law	law	PROPN
abr-371	214	4	&	&	CCONJ
abr-371	214	5	policy	policy	NOUN
abr-371	214	6	,	,	PUNCT
abr-371	214	7	(	(	PUNCT
abr-371	214	8	58	58	NUM
abr-371	214	9	)	)	PUNCT
abr-371	214	10	,	,	PUNCT
abr-371	214	11	205	205	NUM
abr-371	214	12	-	-	SYM
abr-371	214	13	229	229	NUM
abr-371	214	14	.	.	PUNCT
abr-371	215	1	kreft	kreft	PROPN
abr-371	215	2	,	,	PUNCT
abr-371	215	3	s.f	s.f	PROPN
abr-371	215	4	.	.	PROPN
abr-371	215	5	&	&	CCONJ
abr-371	215	6	sobel	sobel	PROPN
abr-371	215	7	r.s	r.s	PROPN
abr-371	215	8	.	.	PROPN
abr-371	215	9	(	(	PUNCT
abr-371	215	10	2003	2003	NUM
abr-371	215	11	)	)	PUNCT
abr-371	215	12	.	.	PUNCT
abr-371	216	1	public	public	ADJ
abr-371	216	2	policy	policy	NOUN
abr-371	216	3	,	,	PUNCT
abr-371	216	4	entrepreneurship	entrepreneurship	NOUN
abr-371	216	5	,	,	PUNCT
abr-371	216	6	and	and	CCONJ
abr-371	216	7	economic	economic	ADJ
abr-371	216	8	growth	growth	NOUN
abr-371	216	9	.	.	PUNCT
abr-371	217	1	west	west	PROPN
abr-371	217	2	virginia	virginia	PROPN
abr-371	217	3	university	university	PROPN
abr-371	217	4	department	department	PROPN
abr-371	217	5	of	of	ADP
abr-371	217	6	economics	economics	PROPN
abr-371	217	7	working	working	PROPN
abr-371	217	8	paper	paper	NOUN
abr-371	217	9	no.03	no.03	PROPN
abr-371	217	10	-	-	PUNCT
abr-371	217	11	02	02	NUM
abr-371	217	12	.	.	PUNCT
abr-371	218	1	mclure	mclure	NOUN
abr-371	218	2	jr	jr	PROPN
abr-371	218	3	,	,	PUNCT
abr-371	218	4	.	.	PUNCT
abr-371	219	1	c.	c.	NOUN
abr-371	219	2	(	(	PUNCT
abr-371	219	3	1981	1981	NUM
abr-371	219	4	)	)	PUNCT
abr-371	219	5	.	.	PUNCT
abr-371	220	1	integration	integration	NOUN
abr-371	220	2	of	of	ADP
abr-371	220	3	the	the	DET
abr-371	220	4	state	state	NOUN
abr-371	220	5	income	income	NOUN
abr-371	220	6	taxes	taxis	NOUN
abr-371	220	7	:	:	PUNCT
abr-371	220	8	economic	economic	ADJ
abr-371	220	9	and	and	CCONJ
abr-371	220	10	administrative	administrative	ADJ
abr-371	220	11	factors	factor	NOUN
abr-371	220	12	.	.	PUNCT
abr-371	221	1	national	national	ADJ
abr-371	221	2	tax	tax	PROPN
abr-371	221	3	journal	journal	PROPN
abr-371	221	4	,	,	PUNCT
abr-371	221	5	(	(	PUNCT
abr-371	221	6	34	34	NUM
abr-371	221	7	)	)	PUNCT
abr-371	221	8	,	,	PUNCT
abr-371	221	9	75	75	NUM
abr-371	221	10	-	-	SYM
abr-371	221	11	94	94	NUM
abr-371	221	12	.	.	PUNCT
abr-371	222	1	10	10	NUM
abr-371	222	2	murray	murray	PROPN
abr-371	222	3	,	,	PUNCT
abr-371	222	4	s.m	s.m	PROPN
abr-371	222	5	.	.	PROPN
abr-371	222	6	(	(	PUNCT
abr-371	222	7	2018	2018	NUM
abr-371	222	8	)	)	PUNCT
abr-371	222	9	.	.	PUNCT
abr-371	223	1	explaining	explain	VERB
abr-371	223	2	the	the	DET
abr-371	223	3	adoption	adoption	NOUN
abr-371	223	4	of	of	ADP
abr-371	223	5	benefit	benefit	NOUN
abr-371	223	6	corporation	corporation	NOUN
abr-371	223	7	laws	law	NOUN
abr-371	223	8	by	by	ADP
abr-371	223	9	u.s	u.s	PROPN
abr-371	223	10	.	.	PROPN
abr-371	223	11	states	states	PROPN
abr-371	223	12	.	.	PUNCT
abr-371	224	1	journal	journal	NOUN
abr-371	224	2	of	of	ADP
abr-371	224	3	financial	financial	ADJ
abr-371	224	4	economic	economic	ADJ
abr-371	224	5	policy	policy	NOUN
abr-371	224	6	,	,	PUNCT
abr-371	224	7	10(3	10(3	NUM
abr-371	224	8	)	)	PUNCT
abr-371	224	9	,	,	PUNCT
abr-371	224	10	351	351	NUM
abr-371	224	11	-	-	SYM
abr-371	224	12	368	368	NUM
abr-371	224	13	.	.	PUNCT
abr-371	225	1	renn	renn	PROPN
abr-371	225	2	,	,	PUNCT
abr-371	225	3	a.	a.	NOUN
abr-371	225	4	m.	m.	NOUN
abr-371	225	5	(	(	PUNCT
abr-371	225	6	2021	2021	NUM
abr-371	225	7	,	,	PUNCT
abr-371	225	8	april	april	PROPN
abr-371	225	9	21	21	NUM
abr-371	225	10	)	)	PUNCT
abr-371	225	11	.	.	PUNCT
abr-371	226	1	what	what	PRON
abr-371	226	2	employers	employer	NOUN
abr-371	226	3	want	want	VERB
abr-371	226	4	from	from	ADP
abr-371	226	5	cities	city	NOUN
abr-371	226	6	.	.	PUNCT
abr-371	227	1	governing.com	governing.com	X
abr-371	227	2	.	.	PUNCT
abr-371	227	3	retrieved	retrieve	VERB
abr-371	227	4	october	october	PROPN
abr-371	227	5	11	11	NUM
abr-371	227	6	,	,	PUNCT
abr-371	227	7	2021	2021	NUM
abr-371	227	8	,	,	PUNCT
abr-371	227	9	from	from	ADP
abr-371	227	10	https://www.governing.com/archive/gov-employers.html	https://www.governing.com/archive/gov-employers.html	PROPN
abr-371	227	11	.	.	PUNCT
abr-371	228	1	russell	russell	PROPN
abr-371	228	2	,	,	PUNCT
abr-371	228	3	r.	r.	PROPN
abr-371	228	4	(	(	PUNCT
abr-371	228	5	2011	2011	NUM
abr-371	228	6	)	)	PUNCT
abr-371	228	7	.	.	PUNCT
abr-371	229	1	playing	play	VERB
abr-371	229	2	the	the	DET
abr-371	229	3	state	state	NOUN
abr-371	229	4	tax	tax	NOUN
abr-371	229	5	lottery	lottery	NOUN
abr-371	229	6	:	:	PUNCT
abr-371	229	7	local	local	ADJ
abr-371	229	8	tax	tax	NOUN
abr-371	229	9	rates	rate	NOUN
abr-371	229	10	matter	matter	VERB
abr-371	229	11	more	more	ADJ
abr-371	229	12	to	to	ADP
abr-371	229	13	businesses	business	NOUN
abr-371	229	14	than	than	ADP
abr-371	229	15	ever	ever	ADV
abr-371	229	16	.	.	PUNCT
abr-371	230	1	accounting	account	VERB
abr-371	230	2	today	today	NOUN
abr-371	230	3	,	,	PUNCT
abr-371	230	4	(	(	PUNCT
abr-371	230	5	2011	2011	NUM
abr-371	230	6	)	)	PUNCT
abr-371	230	7	,	,	PUNCT
abr-371	230	8	14	14	NUM
abr-371	230	9	-	-	SYM
abr-371	230	10	15	15	NUM
abr-371	230	11	.	.	PUNCT
abr-371	231	1	shuai	shuai	PROPN
abr-371	231	2	,	,	PUNCT
abr-371	231	3	x.	x.	PROPN
abr-371	231	4	,	,	PUNCT
abr-371	231	5	&	&	CCONJ
abr-371	231	6	chmura	chmura	PROPN
abr-371	231	7	,	,	PUNCT
abr-371	231	8	c.	c.	PROPN
abr-371	231	9	(	(	PUNCT
abr-371	231	10	2013	2013	NUM
abr-371	231	11	)	)	PUNCT
abr-371	231	12	.	.	PUNCT
abr-371	232	1	the	the	DET
abr-371	232	2	effect	effect	NOUN
abr-371	232	3	of	of	ADP
abr-371	232	4	state	state	NOUN
abr-371	232	5	corporate	corporate	ADJ
abr-371	232	6	income	income	NOUN
abr-371	232	7	tax	tax	NOUN
abr-371	232	8	rate	rate	NOUN
abr-371	232	9	cuts	cut	NOUN
abr-371	232	10	on	on	ADP
abr-371	232	11	job	job	NOUN
abr-371	232	12	creation	creation	NOUN
abr-371	232	13	,	,	PUNCT
abr-371	232	14	business	business	NOUN
abr-371	232	15	economics	economic	NOUN
abr-371	232	16	,	,	PUNCT
abr-371	232	17	48(3	48(3	PROPN
abr-371	232	18	)	)	PUNCT
abr-371	232	19	,	,	PUNCT
abr-371	232	20	183	183	NUM
abr-371	232	21	-	-	SYM
abr-371	232	22	193	193	NUM
abr-371	232	23	.	.	PUNCT
abr-371	232	24	sweet	sweet	ADJ
abr-371	232	25	,	,	PUNCT
abr-371	232	26	s.	s.	PROPN
abr-371	232	27	,	,	PUNCT
abr-371	232	28	&	&	CCONJ
abr-371	232	29	grace	grace	PROPN
abr-371	232	30	-	-	PUNCT
abr-371	232	31	martin	martin	PROPN
abr-371	232	32	,	,	PUNCT
abr-371	232	33	k.	k.	PROPN
abr-371	232	34	(	(	PUNCT
abr-371	232	35	2012	2012	NUM
abr-371	232	36	)	)	PUNCT
abr-371	232	37	.	.	PUNCT
abr-371	233	1	interpreting	interpret	VERB
abr-371	233	2	regression	regression	NOUN
abr-371	233	3	coefficients	coefficient	NOUN
abr-371	233	4	:	:	PUNCT
abr-371	233	5	changing	change	VERB
abr-371	233	6	the	the	DET
abr-371	233	7	scale	scale	NOUN
abr-371	233	8	of	of	ADP
abr-371	233	9	predictor	predictor	NOUN
abr-371	233	10	variables	variable	NOUN
abr-371	233	11	(	(	PUNCT
abr-371	233	12	from	from	ADP
abr-371	233	13	chapter	chapter	NOUN
abr-371	233	14	7	7	NUM
abr-371	233	15	of	of	ADP
abr-371	233	16	data	datum	NOUN
abr-371	233	17	analysis	analysis	NOUN
abr-371	233	18	for	for	ADP
abr-371	233	19	spss	spss	ADJ
abr-371	233	20	:	:	PUNCT
abr-371	233	21	a	a	DET
abr-371	233	22	first	first	ADJ
abr-371	233	23	course	course	NOUN
abr-371	233	24	in	in	ADP
abr-371	233	25	applied	applied	ADJ
abr-371	233	26	statistics	statistic	NOUN
abr-371	233	27	)	)	PUNCT
abr-371	233	28	,	,	PUNCT
abr-371	233	29	4th	4th	ADJ
abr-371	233	30	edition	edition	NOUN
abr-371	233	31	,	,	PUNCT
abr-371	233	32	pearson	pearson	PROPN
abr-371	233	33	.	.	PUNCT
abr-371	234	1	tax	tax	PROPN
abr-371	234	2	foundation	foundation	PROPN
abr-371	234	3	(	(	PUNCT
abr-371	234	4	2018	2018	NUM
abr-371	234	5	)	)	PUNCT
abr-371	234	6	.	.	PUNCT
abr-371	235	1	the	the	DET
abr-371	235	2	tax	tax	NOUN
abr-371	235	3	cuts	cut	NOUN
abr-371	235	4	and	and	CCONJ
abr-371	235	5	jobs	job	NOUN
abr-371	235	6	act	act	VERB
abr-371	235	7	simplified	simplify	VERB
abr-371	235	8	the	the	DET
abr-371	235	9	tax	tax	NOUN
abr-371	235	10	filing	filing	NOUN
abr-371	235	11	process	process	NOUN
abr-371	235	12	for	for	ADP
abr-371	235	13	millions	million	NOUN
abr-371	235	14	of	of	ADP
abr-371	235	15	households	household	NOUN
abr-371	235	16	.	.	PUNCT
abr-371	236	1	accessed	access	VERB
abr-371	236	2	on	on	ADP
abr-371	236	3	june	june	PROPN
abr-371	236	4	17	17	NUM
abr-371	236	5	,	,	PUNCT
abr-371	236	6	2021	2021	NUM
abr-371	236	7	from	from	ADP
abr-371	236	8	https://taxfoundation.org/the	https://taxfoundation.org/the	DET
abr-371	236	9	tax	tax	NOUN
abr-371	236	10	-	-	PUNCT
abr-371	236	11	cuts	cut	NOUN
abr-371	236	12	-	-	PUNCT
abr-371	236	13	and	and	CCONJ
abr-371	236	14	-	-	PUNCT
abr-371	236	15	jobs	job	NOUN
abr-371	236	16	-	-	PUNCT
abr-371	236	17	act	act	NOUN
abr-371	236	18	-	-	PUNCT
abr-371	236	19	simplified	simplify	VERB
abr-371	236	20	-	-	PUNCT
abr-371	236	21	the	the	DET
abr-371	236	22	-	-	PUNCT
abr-371	236	23	tax	tax	NOUN
abr-371	236	24	-	-	PUNCT
abr-371	236	25	filing	filing	NOUN
abr-371	236	26	-	-	PUNCT
abr-371	236	27	process	process	NOUN
abr-371	236	28	-	-	PUNCT
abr-371	236	29	for	for	ADP
abr-371	236	30	-	-	PUNCT
abr-371	236	31	millions	million	NOUN
abr-371	236	32	-	-	PUNCT
abr-371	236	33	of	of	ADP
abr-371	236	34	-	-	PUNCT
abr-371	236	35	americans/	americans/	NUM
abr-371	236	36	https://taxfoundation.org/thehttps://taxfoundation.org/the	https://taxfoundation.org/thehttps://taxfoundation.org/the	PRON