id	sid	tid	token	lemma	pos
aijes-7150	1	1	agora	agora	PROPN
aijes-7150	1	2	international	international	PROPN
aijes-7150	1	3	journal	journal	NOUN
aijes-7150	1	4	of	of	ADP
aijes-7150	1	5	economical	economical	ADJ
aijes-7150	1	6	sciences	science	NOUN
aijes-7150	1	7	,	,	PUNCT
aijes-7150	1	8	http://univagora.ro/jour/index.php/aijes	http://univagora.ro/jour/index.php/aijes	PRON
aijes-7150	1	9	issn	issn	PROPN
aijes-7150	1	10	2067	2067	NUM
aijes-7150	1	11	-	-	SYM
aijes-7150	1	12	3310	3310	NUM
aijes-7150	1	13	,	,	PUNCT
aijes-7150	1	14	e	e	X
aijes-7150	1	15	-	-	PUNCT
aijes-7150	1	16	issn	issn	PROPN
aijes-7150	1	17	2067	2067	NUM
aijes-7150	1	18	-	-	SYM
aijes-7150	1	19	7669	7669	NUM
aijes-7150	1	20	vol	vol	NOUN
aijes-7150	1	21	.	.	PROPN
aijes-7150	1	22	19	19	NUM
aijes-7150	1	23	,	,	PUNCT
aijes-7150	1	24	no	no	INTJ
aijes-7150	1	25	.	.	NOUN
aijes-7150	1	26	1	1	NUM
aijes-7150	1	27	(	(	PUNCT
aijes-7150	1	28	2025	2025	NUM
aijes-7150	1	29	)	)	PUNCT
aijes-7150	1	30	,	,	PUNCT
aijes-7150	1	31	pp	pp	PROPN
aijes-7150	1	32	.	.	PUNCT
aijes-7150	2	1	163	163	NUM
aijes-7150	2	2	-	-	SYM
aijes-7150	2	3	175	175	NUM
aijes-7150	2	4	163	163	NUM
aijes-7150	2	5	global	global	ADJ
aijes-7150	2	6	minimum	minimum	ADJ
aijes-7150	2	7	tax	tax	NOUN
aijes-7150	2	8	and	and	CCONJ
aijes-7150	2	9	the	the	DET
aijes-7150	2	10	determinants	determinant	NOUN
aijes-7150	2	11	of	of	ADP
aijes-7150	2	12	corporate	corporate	ADJ
aijes-7150	2	13	tax	tax	NOUN
aijes-7150	2	14	revenue	revenue	NOUN
aijes-7150	2	15	:	:	PUNCT
aijes-7150	2	16	an	an	DET
aijes-7150	2	17	econometric	econometric	ADJ
aijes-7150	2	18	analysis	analysis	NOUN
aijes-7150	2	19	for	for	ADP
aijes-7150	2	20	the	the	DET
aijes-7150	2	21	western	western	ADJ
aijes-7150	2	22	balkan	balkan	ADJ
aijes-7150	2	23	countries	country	NOUN
aijes-7150	2	24	d.	d.	PROPN
aijes-7150	2	25	kilaj	kilaj	PROPN
aijes-7150	2	26	,	,	PUNCT
aijes-7150	2	27	a.	a.	NOUN
aijes-7150	2	28	bexheti	bexheti	PROPN
aijes-7150	2	29	,	,	PUNCT
aijes-7150	2	30	s.	s.	PROPN
aijes-7150	2	31	alija	alija	PROPN
aijes-7150	2	32	duresa	duresa	PROPN
aijes-7150	2	33	kilaj1	kilaj1	PROPN
aijes-7150	2	34	,	,	PUNCT
aijes-7150	2	35	abdymenaf	abdymenaf	PROPN
aijes-7150	2	36	bexheti2	bexheti2	X
aijes-7150	2	37	,	,	PUNCT
aijes-7150	2	38	sadri	sadri	PROPN
aijes-7150	2	39	alija3	alija3	PROPN
aijes-7150	2	40	¹	¹	NUM
aijes-7150	2	41	²	²	PROPN
aijes-7150	2	42	³	³	NUM
aijes-7150	2	43	faculty	faculty	NOUN
aijes-7150	2	44	of	of	ADP
aijes-7150	2	45	business	business	NOUN
aijes-7150	2	46	and	and	CCONJ
aijes-7150	2	47	economics	economic	NOUN
aijes-7150	2	48	,	,	PUNCT
aijes-7150	2	49	south	south	PROPN
aijes-7150	2	50	east	east	PROPN
aijes-7150	2	51	european	european	PROPN
aijes-7150	2	52	university	university	PROPN
aijes-7150	2	53	tetovo	tetovo	PROPN
aijes-7150	2	54	,	,	PUNCT
aijes-7150	2	55	north	north	NOUN
aijes-7150	2	56	macedonia	macedonia	PROPN
aijes-7150	2	57	¹	¹	PROPN
aijes-7150	2	58	https://orcid.org/0000-0002-6331-2234	https://orcid.org/0000-0002-6331-2234	PROPN
aijes-7150	2	59	,	,	PUNCT
aijes-7150	2	60	e	e	NOUN
aijes-7150	2	61	-	-	NOUN
aijes-7150	2	62	mail	mail	NOUN
aijes-7150	2	63	:	:	PUNCT
aijes-7150	2	64	dk32331@seeu.edu.mk	dk32331@seeu.edu.mk	PROPN
aijes-7150	2	65	²	²	NUM
aijes-7150	2	66	https://orcid.org/0009-0003-9737-7647	https://orcid.org/0009-0003-9737-7647	PROPN
aijes-7150	2	67	,	,	PUNCT
aijes-7150	2	68	e	e	NOUN
aijes-7150	2	69	-	-	NOUN
aijes-7150	2	70	mail	mail	NOUN
aijes-7150	2	71	:	:	PUNCT
aijes-7150	2	72	a.bexheti@seeu.edu.mk	a.bexheti@seeu.edu.mk	PROPN
aijes-7150	2	73	³	³	X
aijes-7150	2	74	https://orcid.org/0000-0002-0355-731x	https://orcid.org/0000-0002-0355-731x	PROPN
aijes-7150	2	75	,	,	PUNCT
aijes-7150	2	76	e	e	NOUN
aijes-7150	2	77	-	-	NOUN
aijes-7150	2	78	mail	mail	NOUN
aijes-7150	2	79	:	:	PUNCT
aijes-7150	2	80	s.aliji@seeu.edu.mk	s.aliji@seeu.edu.mk	PROPN
aijes-7150	2	81	abstract	abstract	NOUN
aijes-7150	2	82	:	:	PUNCT
aijes-7150	2	83	the	the	DET
aijes-7150	2	84	purpose	purpose	NOUN
aijes-7150	2	85	of	of	ADP
aijes-7150	2	86	this	this	DET
aijes-7150	2	87	paper	paper	NOUN
aijes-7150	2	88	is	be	AUX
aijes-7150	2	89	to	to	PART
aijes-7150	2	90	analyze	analyze	VERB
aijes-7150	2	91	the	the	DET
aijes-7150	2	92	global	global	ADJ
aijes-7150	2	93	minimum	minimum	ADJ
aijes-7150	2	94	tax	tax	NOUN
aijes-7150	2	95	of	of	ADP
aijes-7150	2	96	15	15	NUM
aijes-7150	2	97	%	%	NOUN
aijes-7150	2	98	for	for	ADP
aijes-7150	2	99	international	international	ADJ
aijes-7150	2	100	corporations	corporation	NOUN
aijes-7150	2	101	,	,	PUNCT
aijes-7150	2	102	the	the	DET
aijes-7150	2	103	fiscal	fiscal	ADJ
aijes-7150	2	104	impact	impact	NOUN
aijes-7150	2	105	of	of	ADP
aijes-7150	2	106	this	this	DET
aijes-7150	2	107	policy	policy	NOUN
aijes-7150	2	108	which	which	PRON
aijes-7150	2	109	is	be	AUX
aijes-7150	2	110	already	already	ADV
aijes-7150	2	111	in	in	ADP
aijes-7150	2	112	force	force	NOUN
aijes-7150	2	113	internationally	internationally	ADV
aijes-7150	2	114	as	as	ADP
aijes-7150	2	115	of	of	ADP
aijes-7150	2	116	january	january	PROPN
aijes-7150	2	117	1	1	NUM
aijes-7150	2	118	,	,	PUNCT
aijes-7150	2	119	2025	2025	NUM
aijes-7150	2	120	,	,	PUNCT
aijes-7150	2	121	as	as	ADV
aijes-7150	2	122	well	well	ADV
aijes-7150	2	123	as	as	ADP
aijes-7150	2	124	the	the	DET
aijes-7150	2	125	determinants	determinant	NOUN
aijes-7150	2	126	of	of	ADP
aijes-7150	2	127	corporate	corporate	ADJ
aijes-7150	2	128	tax	tax	NOUN
aijes-7150	2	129	revenues	revenue	NOUN
aijes-7150	2	130	,	,	PUNCT
aijes-7150	2	131	with	with	ADP
aijes-7150	2	132	a	a	DET
aijes-7150	2	133	particular	particular	ADJ
aijes-7150	2	134	focus	focus	NOUN
aijes-7150	2	135	on	on	ADP
aijes-7150	2	136	the	the	DET
aijes-7150	2	137	western	western	ADJ
aijes-7150	2	138	balkan	balkan	ADJ
aijes-7150	2	139	countries	country	NOUN
aijes-7150	2	140	.	.	PUNCT
aijes-7150	3	1	the	the	DET
aijes-7150	3	2	paper	paper	NOUN
aijes-7150	3	3	relies	rely	VERB
aijes-7150	3	4	on	on	ADP
aijes-7150	3	5	secondary	secondary	ADJ
aijes-7150	3	6	data	datum	NOUN
aijes-7150	3	7	collected	collect	VERB
aijes-7150	3	8	from	from	ADP
aijes-7150	3	9	world	world	PROPN
aijes-7150	3	10	bank	bank	PROPN
aijes-7150	3	11	,	,	PUNCT
aijes-7150	3	12	the	the	DET
aijes-7150	3	13	imf	imf	PROPN
aijes-7150	3	14	,	,	PUNCT
aijes-7150	3	15	and	and	CCONJ
aijes-7150	3	16	eurostat	eurostat	PROPN
aijes-7150	3	17	reports	report	NOUN
aijes-7150	3	18	.	.	PUNCT
aijes-7150	4	1	data	datum	NOUN
aijes-7150	4	2	processing	processing	NOUN
aijes-7150	4	3	is	be	AUX
aijes-7150	4	4	carried	carry	VERB
aijes-7150	4	5	out	out	ADP
aijes-7150	4	6	using	use	VERB
aijes-7150	4	7	the	the	DET
aijes-7150	4	8	stata	stata	NOUN
aijes-7150	4	9	software	software	NOUN
aijes-7150	4	10	,	,	PUNCT
aijes-7150	4	11	while	while	SCONJ
aijes-7150	4	12	the	the	DET
aijes-7150	4	13	analyzed	analyze	VERB
aijes-7150	4	14	period	period	NOUN
aijes-7150	4	15	covers	cover	VERB
aijes-7150	4	16	the	the	DET
aijes-7150	4	17	last	last	ADJ
aijes-7150	4	18	20	20	NUM
aijes-7150	4	19	years	year	NOUN
aijes-7150	4	20	.	.	PUNCT
aijes-7150	5	1	the	the	DET
aijes-7150	5	2	empirical	empirical	ADJ
aijes-7150	5	3	results	result	NOUN
aijes-7150	5	4	show	show	VERB
aijes-7150	5	5	that	that	SCONJ
aijes-7150	5	6	foreign	foreign	ADJ
aijes-7150	5	7	direct	direct	ADJ
aijes-7150	5	8	investment	investment	NOUN
aijes-7150	5	9	,	,	PUNCT
aijes-7150	5	10	gdp	gdp	NOUN
aijes-7150	5	11	per	per	ADP
aijes-7150	5	12	capita	capita	NOUN
aijes-7150	5	13	,	,	PUNCT
aijes-7150	5	14	and	and	CCONJ
aijes-7150	5	15	trade	trade	NOUN
aijes-7150	5	16	openness	openness	NOUN
aijes-7150	5	17	have	have	VERB
aijes-7150	5	18	a	a	DET
aijes-7150	5	19	positive	positive	ADJ
aijes-7150	5	20	impact	impact	NOUN
aijes-7150	5	21	on	on	ADP
aijes-7150	5	22	corporate	corporate	ADJ
aijes-7150	5	23	tax	tax	NOUN
aijes-7150	5	24	revenues	revenue	NOUN
aijes-7150	5	25	,	,	PUNCT
aijes-7150	5	26	while	while	SCONJ
aijes-7150	5	27	unemployment	unemployment	NOUN
aijes-7150	5	28	has	have	VERB
aijes-7150	5	29	a	a	DET
aijes-7150	5	30	negative	negative	ADJ
aijes-7150	5	31	impact	impact	NOUN
aijes-7150	5	32	.	.	PUNCT
aijes-7150	6	1	regarding	regard	VERB
aijes-7150	6	2	the	the	DET
aijes-7150	6	3	global	global	ADJ
aijes-7150	6	4	minimum	minimum	ADJ
aijes-7150	6	5	tax	tax	NOUN
aijes-7150	6	6	,	,	PUNCT
aijes-7150	6	7	it	it	PRON
aijes-7150	6	8	is	be	AUX
aijes-7150	6	9	seen	see	VERB
aijes-7150	6	10	that	that	SCONJ
aijes-7150	6	11	this	this	DET
aijes-7150	6	12	tax	tax	NOUN
aijes-7150	6	13	has	have	VERB
aijes-7150	6	14	an	an	DET
aijes-7150	6	15	effect	effect	NOUN
aijes-7150	6	16	in	in	ADP
aijes-7150	6	17	some	some	DET
aijes-7150	6	18	countries	country	NOUN
aijes-7150	6	19	but	but	CCONJ
aijes-7150	6	20	does	do	AUX
aijes-7150	6	21	not	not	PART
aijes-7150	6	22	have	have	VERB
aijes-7150	6	23	a	a	DET
aijes-7150	6	24	huge	huge	ADJ
aijes-7150	6	25	impact	impact	NOUN
aijes-7150	6	26	in	in	ADP
aijes-7150	6	27	some	some	DET
aijes-7150	6	28	other	other	ADJ
aijes-7150	6	29	countries	country	NOUN
aijes-7150	6	30	.	.	PUNCT
aijes-7150	7	1	keywords	keyword	NOUN
aijes-7150	7	2	:	:	PUNCT
aijes-7150	7	3	global	global	ADJ
aijes-7150	7	4	minimum	minimum	ADJ
aijes-7150	7	5	tax	tax	NOUN
aijes-7150	7	6	,	,	PUNCT
aijes-7150	7	7	corporate	corporate	ADJ
aijes-7150	7	8	tax	tax	NOUN
aijes-7150	7	9	revenue	revenue	NOUN
aijes-7150	7	10	,	,	PUNCT
aijes-7150	7	11	economic	economic	ADJ
aijes-7150	7	12	determinants	determinant	NOUN
aijes-7150	7	13	,	,	PUNCT
aijes-7150	7	14	trade	trade	NOUN
aijes-7150	7	15	openness	openness	NOUN
aijes-7150	7	16	,	,	PUNCT
aijes-7150	7	17	foreign	foreign	ADJ
aijes-7150	7	18	direct	direct	ADJ
aijes-7150	7	19	investments	investment	NOUN
aijes-7150	7	20	,	,	PUNCT
aijes-7150	7	21	gdp	gdp	NOUN
aijes-7150	7	22	per	per	ADP
aijes-7150	7	23	capita	capita	NOUN
aijes-7150	7	24	.	.	PUNCT
aijes-7150	8	1	introduction	introduction	NOUN
aijes-7150	8	2	corporate	corporate	ADJ
aijes-7150	8	3	income	income	NOUN
aijes-7150	8	4	tax	tax	NOUN
aijes-7150	8	5	is	be	AUX
aijes-7150	8	6	a	a	DET
aijes-7150	8	7	crucial	crucial	ADJ
aijes-7150	8	8	source	source	NOUN
aijes-7150	8	9	of	of	ADP
aijes-7150	8	10	government	government	NOUN
aijes-7150	8	11	revenue	revenue	NOUN
aijes-7150	8	12	,	,	PUNCT
aijes-7150	8	13	especially	especially	ADV
aijes-7150	8	14	in	in	ADP
aijes-7150	8	15	developing	develop	VERB
aijes-7150	8	16	countries	country	NOUN
aijes-7150	8	17	,	,	PUNCT
aijes-7150	8	18	where	where	SCONJ
aijes-7150	8	19	it	it	PRON
aijes-7150	8	20	accounts	account	VERB
aijes-7150	8	21	for	for	ADP
aijes-7150	8	22	15	15	NUM
aijes-7150	8	23	-	-	SYM
aijes-7150	8	24	20	20	NUM
aijes-7150	8	25	%	%	NOUN
aijes-7150	8	26	of	of	ADP
aijes-7150	8	27	tax	tax	NOUN
aijes-7150	8	28	revenues	revenue	NOUN
aijes-7150	8	29	.	.	PUNCT
aijes-7150	9	1	however	however	ADV
aijes-7150	9	2	,	,	PUNCT
aijes-7150	9	3	there	there	PRON
aijes-7150	9	4	is	be	VERB
aijes-7150	9	5	a	a	DET
aijes-7150	9	6	widespread	widespread	ADJ
aijes-7150	9	7	perception	perception	NOUN
aijes-7150	9	8	that	that	SCONJ
aijes-7150	9	9	an	an	DET
aijes-7150	9	10	increasing	increase	VERB
aijes-7150	9	11	number	number	NOUN
aijes-7150	9	12	of	of	ADP
aijes-7150	9	13	businesses	business	NOUN
aijes-7150	9	14	,	,	PUNCT
aijes-7150	9	15	especially	especially	ADV
aijes-7150	9	16	large	large	ADJ
aijes-7150	9	17	ones	one	NOUN
aijes-7150	9	18	,	,	PUNCT
aijes-7150	9	19	are	be	AUX
aijes-7150	9	20	paying	pay	VERB
aijes-7150	9	21	less	less	ADJ
aijes-7150	9	22	tax	tax	NOUN
aijes-7150	9	23	on	on	ADP
aijes-7150	9	24	their	their	PRON
aijes-7150	9	25	profits	profit	NOUN
aijes-7150	9	26	.	.	PUNCT
aijes-7150	10	1	this	this	DET
aijes-7150	10	2	belief	belief	NOUN
aijes-7150	10	3	is	be	AUX
aijes-7150	10	4	supported	support	VERB
aijes-7150	10	5	by	by	ADP
aijes-7150	10	6	the	the	DET
aijes-7150	10	7	ongoing	ongoing	ADJ
aijes-7150	10	8	decline	decline	NOUN
aijes-7150	10	9	in	in	ADP
aijes-7150	10	10	statutory	statutory	ADJ
aijes-7150	10	11	tax	tax	NOUN
aijes-7150	10	12	rates	rate	NOUN
aijes-7150	10	13	and	and	CCONJ
aijes-7150	10	14	the	the	DET
aijes-7150	10	15	growing	grow	VERB
aijes-7150	10	16	competition	competition	NOUN
aijes-7150	10	17	among	among	ADP
aijes-7150	10	18	states	state	NOUN
aijes-7150	10	19	to	to	PART
aijes-7150	10	20	offer	offer	VERB
aijes-7150	10	21	tax	tax	NOUN
aijes-7150	10	22	incentives	incentive	NOUN
aijes-7150	10	23	,	,	PUNCT
aijes-7150	10	24	such	such	ADJ
aijes-7150	10	25	as	as	ADP
aijes-7150	10	26	tax	tax	NOUN
aijes-7150	10	27	credits	credit	NOUN
aijes-7150	10	28	,	,	PUNCT
aijes-7150	10	29	income	income	NOUN
aijes-7150	10	30	exemptions	exemption	NOUN
aijes-7150	10	31	,	,	PUNCT
aijes-7150	10	32	and	and	CCONJ
aijes-7150	10	33	lower	low	ADJ
aijes-7150	10	34	rates	rate	NOUN
aijes-7150	10	35	,	,	PUNCT
aijes-7150	10	36	to	to	PART
aijes-7150	10	37	attract	attract	VERB
aijes-7150	10	38	investments	investment	NOUN
aijes-7150	10	39	.	.	PUNCT
aijes-7150	11	1	this	this	DET
aijes-7150	11	2	paper	paper	NOUN
aijes-7150	11	3	analyzes	analyze	VERB
aijes-7150	11	4	the	the	DET
aijes-7150	11	5	impact	impact	NOUN
aijes-7150	11	6	of	of	ADP
aijes-7150	11	7	these	these	DET
aijes-7150	11	8	tax	tax	NOUN
aijes-7150	11	9	incentives	incentive	NOUN
aijes-7150	11	10	on	on	ADP
aijes-7150	11	11	reducing	reduce	VERB
aijes-7150	11	12	effective	effective	ADJ
aijes-7150	11	13	tax	tax	NOUN
aijes-7150	11	14	rates	rate	NOUN
aijes-7150	11	15	and	and	CCONJ
aijes-7150	11	16	how	how	SCONJ
aijes-7150	11	17	this	this	DET
aijes-7150	11	18	effect	effect	NOUN
aijes-7150	11	19	varies	vary	VERB
aijes-7150	11	20	depending	depend	VERB
aijes-7150	11	21	on	on	ADP
aijes-7150	11	22	firm	firm	ADJ
aijes-7150	11	23	size	size	NOUN
aijes-7150	11	24	(	(	PUNCT
aijes-7150	11	25	bachaset	bachaset	VERB
aijes-7150	11	26	al	al	PROPN
aijes-7150	11	27	.	.	PROPN
aijes-7150	11	28	,	,	PUNCT
aijes-7150	11	29	2023	2023	NUM
aijes-7150	11	30	)	)	PUNCT
aijes-7150	11	31	.	.	PUNCT
aijes-7150	12	1	the	the	DET
aijes-7150	12	2	global	global	ADJ
aijes-7150	12	3	minimum	minimum	ADJ
aijes-7150	12	4	tax	tax	NOUN
aijes-7150	12	5	ensures	ensure	VERB
aijes-7150	12	6	that	that	SCONJ
aijes-7150	12	7	corporate	corporate	ADJ
aijes-7150	12	8	profits	profit	NOUN
aijes-7150	12	9	are	be	AUX
aijes-7150	12	10	taxed	tax	VERB
aijes-7150	12	11	at	at	ADP
aijes-7150	12	12	a	a	DET
aijes-7150	12	13	minimum	minimum	ADJ
aijes-7150	12	14	effective	effective	ADJ
aijes-7150	12	15	rate	rate	NOUN
aijes-7150	12	16	of	of	ADP
aijes-7150	12	17	15	15	NUM
aijes-7150	12	18	%	%	NOUN
aijes-7150	12	19	,	,	PUNCT
aijes-7150	12	20	regardless	regardless	ADV
aijes-7150	12	21	of	of	ADP
aijes-7150	12	22	the	the	DET
aijes-7150	12	23	jurisdiction	jurisdiction	NOUN
aijes-7150	12	24	in	in	ADP
aijes-7150	12	25	which	which	PRON
aijes-7150	12	26	they	they	PRON
aijes-7150	12	27	are	be	AUX
aijes-7150	12	28	recorded	record	VERB
aijes-7150	12	29	.	.	PUNCT
aijes-7150	13	1	if	if	SCONJ
aijes-7150	13	2	a	a	DET
aijes-7150	13	3	company	company	NOUN
aijes-7150	13	4	reports	report	VERB
aijes-7150	13	5	profit	profit	NOUN
aijes-7150	13	6	in	in	ADP
aijes-7150	13	7	a	a	DET
aijes-7150	13	8	country	country	NOUN
aijes-7150	13	9	with	with	ADP
aijes-7150	13	10	a	a	DET
aijes-7150	13	11	lower	low	ADJ
aijes-7150	13	12	tax	tax	NOUN
aijes-7150	13	13	rate	rate	NOUN
aijes-7150	13	14	,	,	PUNCT
aijes-7150	13	15	its	its	PRON
aijes-7150	13	16	home	home	NOUN
aijes-7150	13	17	country	country	NOUN
aijes-7150	13	18	imposes	impose	VERB
aijes-7150	13	19	a	a	DET
aijes-7150	13	20	top	top	ADJ
aijes-7150	13	21	-	-	PUNCT
aijes-7150	13	22	up	up	ADP
aijes-7150	13	23	tax	tax	NOUN
aijes-7150	13	24	to	to	PART
aijes-7150	13	25	meet	meet	VERB
aijes-7150	13	26	the	the	DET
aijes-7150	13	27	global	global	ADJ
aijes-7150	13	28	minimum	minimum	ADJ
aijes-7150	13	29	threshold	threshold	NOUN
aijes-7150	13	30	.	.	PUNCT
aijes-7150	14	1	however	however	ADV
aijes-7150	14	2	,	,	PUNCT
aijes-7150	14	3	there	there	PRON
aijes-7150	14	4	are	be	VERB
aijes-7150	14	5	several	several	ADJ
aijes-7150	14	6	important	important	ADJ
aijes-7150	14	7	exceptions	exception	NOUN
aijes-7150	14	8	to	to	ADP
aijes-7150	14	9	this	this	DET
aijes-7150	14	10	rule	rule	NOUN
aijes-7150	14	11	.	.	PUNCT
aijes-7150	15	1	first	first	ADV
aijes-7150	15	2	,	,	PUNCT
aijes-7150	15	3	the	the	DET
aijes-7150	15	4	global	global	ADJ
aijes-7150	15	5	minimum	minimum	ADJ
aijes-7150	15	6	tax	tax	NOUN
aijes-7150	15	7	applies	apply	VERB
aijes-7150	15	8	only	only	ADV
aijes-7150	15	9	to	to	ADP
aijes-7150	15	10	multinational	multinational	ADJ
aijes-7150	15	11	corporations	corporation	NOUN
aijes-7150	15	12	with	with	ADP
aijes-7150	15	13	worldwide	worldwide	ADJ
aijes-7150	15	14	revenues	revenue	NOUN
aijes-7150	15	15	exceeding	exceed	VERB
aijes-7150	15	16	€	€	SYM
aijes-7150	15	17	750	750	NUM
aijes-7150	15	18	million	million	NUM
aijes-7150	15	19	.	.	PUNCT
aijes-7150	16	1	second	second	ADJ
aijes-7150	16	2	,	,	PUNCT
aijes-7150	16	3	it	it	PRON
aijes-7150	16	4	is	be	AUX
aijes-7150	16	5	not	not	PART
aijes-7150	16	6	designed	design	VERB
aijes-7150	16	7	to	to	PART
aijes-7150	16	8	penalize	penalize	VERB
aijes-7150	16	9	legitimate	legitimate	ADJ
aijes-7150	16	10	business	business	NOUN
aijes-7150	16	11	https://orcid.org/0000-0002-6331-2234	https://orcid.org/0000-0002-6331-2234	PROPN
aijes-7150	16	12	mailto:dk32331@seeu.edu.mk	mailto:dk32331@seeu.edu.mk	ADP
aijes-7150	16	13	https://orcid.org/0009-0003-9737-7647	https://orcid.org/0009-0003-9737-7647	PROPN
aijes-7150	16	14	mailto:a.bexheti@seeu.edu.mk	mailto:a.bexheti@seeu.edu.mk	PROPN
aijes-7150	16	15	https://orcid.org/0000-0002-0355-731x	https://orcid.org/0000-0002-0355-731x	PROPN
aijes-7150	16	16	mailto:s.aliji@seeu.edu.mk	mailto:s.aliji@seeu.edu.mk	PROPN
aijes-7150	16	17	duresa	duresa	NOUN
aijes-7150	16	18	kilaj	kilaj	PROPN
aijes-7150	16	19	,	,	PUNCT
aijes-7150	16	20	abdymenaf	abdymenaf	PROPN
aijes-7150	16	21	bexheti	bexheti	PROPN
aijes-7150	16	22	,	,	PUNCT
aijes-7150	16	23	sadri	sadri	ADJ
aijes-7150	16	24	alija	alija	NOUN
aijes-7150	16	25	164	164	NUM
aijes-7150	16	26	activities	activity	NOUN
aijes-7150	16	27	in	in	ADP
aijes-7150	16	28	low	low	ADJ
aijes-7150	16	29	-	-	PUNCT
aijes-7150	16	30	tax	tax	NOUN
aijes-7150	16	31	jurisdictions	jurisdiction	NOUN
aijes-7150	16	32	,	,	PUNCT
aijes-7150	16	33	as	as	SCONJ
aijes-7150	16	34	demonstrated	demonstrate	VERB
aijes-7150	16	35	by	by	ADP
aijes-7150	16	36	the	the	DET
aijes-7150	16	37	carve	carve	NOUN
aijes-7150	16	38	-	-	PUNCT
aijes-7150	16	39	out	out	ADP
aijes-7150	16	40	rule	rule	NOUN
aijes-7150	16	41	,	,	PUNCT
aijes-7150	16	42	which	which	PRON
aijes-7150	16	43	reduces	reduce	VERB
aijes-7150	16	44	the	the	DET
aijes-7150	16	45	taxable	taxable	ADJ
aijes-7150	16	46	profit	profit	NOUN
aijes-7150	16	47	base	base	NOUN
aijes-7150	16	48	by	by	ADP
aijes-7150	16	49	considering	consider	VERB
aijes-7150	16	50	a	a	DET
aijes-7150	16	51	firm	firm	NOUN
aijes-7150	16	52	's	's	PART
aijes-7150	16	53	tangible	tangible	ADJ
aijes-7150	16	54	assets	asset	NOUN
aijes-7150	16	55	and	and	CCONJ
aijes-7150	16	56	labor	labor	NOUN
aijes-7150	16	57	costs	cost	NOUN
aijes-7150	16	58	.	.	PUNCT
aijes-7150	17	1	third	third	ADV
aijes-7150	17	2	,	,	PUNCT
aijes-7150	17	3	the	the	DET
aijes-7150	17	4	tax	tax	NOUN
aijes-7150	17	5	does	do	AUX
aijes-7150	17	6	not	not	PART
aijes-7150	17	7	apply	apply	VERB
aijes-7150	17	8	to	to	ADP
aijes-7150	17	9	countries	country	NOUN
aijes-7150	17	10	where	where	SCONJ
aijes-7150	17	11	a	a	DET
aijes-7150	17	12	corporation	corporation	NOUN
aijes-7150	17	13	has	have	VERB
aijes-7150	17	14	only	only	ADV
aijes-7150	17	15	a	a	DET
aijes-7150	17	16	minimal	minimal	ADJ
aijes-7150	17	17	operational	operational	ADJ
aijes-7150	17	18	presence	presence	NOUN
aijes-7150	17	19	(	(	PUNCT
aijes-7150	17	20	johannesen	johannesen	ADJ
aijes-7150	17	21	,	,	PUNCT
aijes-7150	17	22	2022	2022	NUM
aijes-7150	17	23	)	)	PUNCT
aijes-7150	17	24	.	.	PUNCT
aijes-7150	18	1	the	the	DET
aijes-7150	18	2	paper	paper	NOUN
aijes-7150	18	3	is	be	AUX
aijes-7150	18	4	divided	divide	VERB
aijes-7150	18	5	into	into	ADP
aijes-7150	18	6	5	5	NUM
aijes-7150	18	7	sections	section	NOUN
aijes-7150	18	8	.	.	PUNCT
aijes-7150	19	1	the	the	DET
aijes-7150	19	2	first	first	ADJ
aijes-7150	19	3	part	part	NOUN
aijes-7150	19	4	includes	include	VERB
aijes-7150	19	5	the	the	DET
aijes-7150	19	6	literature	literature	PROPN
aijes-7150	19	7	review	review	PROPN
aijes-7150	19	8	,	,	PUNCT
aijes-7150	19	9	the	the	DET
aijes-7150	19	10	second	second	ADJ
aijes-7150	19	11	section	section	NOUN
aijes-7150	19	12	includes	include	VERB
aijes-7150	19	13	the	the	DET
aijes-7150	19	14	meta	meta	ADJ
aijes-7150	19	15	-	-	PUNCT
aijes-7150	19	16	analysis	analysis	NOUN
aijes-7150	19	17	,	,	PUNCT
aijes-7150	19	18	the	the	DET
aijes-7150	19	19	third	third	ADJ
aijes-7150	19	20	section	section	NOUN
aijes-7150	19	21	includes	include	VERB
aijes-7150	19	22	the	the	DET
aijes-7150	19	23	scientific	scientific	ADJ
aijes-7150	19	24	methodology	methodology	NOUN
aijes-7150	19	25	and	and	CCONJ
aijes-7150	19	26	the	the	DET
aijes-7150	19	27	details	detail	NOUN
aijes-7150	19	28	of	of	ADP
aijes-7150	19	29	the	the	DET
aijes-7150	19	30	econometric	econometric	ADJ
aijes-7150	19	31	model	model	NOUN
aijes-7150	19	32	.	.	PUNCT
aijes-7150	20	1	the	the	DET
aijes-7150	20	2	fourth	fourth	ADJ
aijes-7150	20	3	section	section	NOUN
aijes-7150	20	4	includes	include	VERB
aijes-7150	20	5	the	the	DET
aijes-7150	20	6	statistical	statistical	ADJ
aijes-7150	20	7	analysis	analysis	NOUN
aijes-7150	20	8	and	and	CCONJ
aijes-7150	20	9	findings	finding	NOUN
aijes-7150	20	10	of	of	ADP
aijes-7150	20	11	the	the	DET
aijes-7150	20	12	study	study	NOUN
aijes-7150	20	13	,	,	PUNCT
aijes-7150	20	14	while	while	SCONJ
aijes-7150	20	15	the	the	DET
aijes-7150	20	16	last	last	ADJ
aijes-7150	20	17	section	section	NOUN
aijes-7150	20	18	includes	include	VERB
aijes-7150	20	19	the	the	DET
aijes-7150	20	20	conclusions	conclusion	NOUN
aijes-7150	20	21	and	and	CCONJ
aijes-7150	20	22	recommendations	recommendation	NOUN
aijes-7150	20	23	of	of	ADP
aijes-7150	20	24	this	this	DET
aijes-7150	20	25	study	study	NOUN
aijes-7150	20	26	.	.	PUNCT
aijes-7150	21	1	literature	literature	NOUN
aijes-7150	21	2	review	review	VERB
aijes-7150	21	3	the	the	DET
aijes-7150	21	4	137	137	NUM
aijes-7150	21	5	member	member	NOUN
aijes-7150	21	6	countries	country	NOUN
aijes-7150	21	7	that	that	PRON
aijes-7150	21	8	have	have	AUX
aijes-7150	21	9	adopted	adopt	VERB
aijes-7150	21	10	the	the	DET
aijes-7150	21	11	oecd	oecd	PROPN
aijes-7150	21	12	framework	framework	NOUN
aijes-7150	21	13	for	for	ADP
aijes-7150	21	14	a	a	DET
aijes-7150	21	15	global	global	ADJ
aijes-7150	21	16	minimum	minimum	ADJ
aijes-7150	21	17	tax	tax	NOUN
aijes-7150	21	18	of	of	ADP
aijes-7150	21	19	15	15	NUM
aijes-7150	21	20	%	%	NOUN
aijes-7150	21	21	have	have	VERB
aijes-7150	21	22	the	the	DET
aijes-7150	21	23	option	option	NOUN
aijes-7150	21	24	to	to	PART
aijes-7150	21	25	either	either	CCONJ
aijes-7150	21	26	implement	implement	VERB
aijes-7150	21	27	the	the	DET
aijes-7150	21	28	oecd	oecd	PROPN
aijes-7150	21	29	model	model	NOUN
aijes-7150	21	30	pillar	pillar	NOUN
aijes-7150	21	31	2	2	NUM
aijes-7150	21	32	rules	rule	NOUN
aijes-7150	21	33	or	or	CCONJ
aijes-7150	21	34	comply	comply	VERB
aijes-7150	21	35	with	with	ADP
aijes-7150	21	36	the	the	DET
aijes-7150	21	37	adoption	adoption	NOUN
aijes-7150	21	38	of	of	ADP
aijes-7150	21	39	these	these	DET
aijes-7150	21	40	rules	rule	NOUN
aijes-7150	21	41	by	by	ADP
aijes-7150	21	42	other	other	ADJ
aijes-7150	21	43	nations	nation	NOUN
aijes-7150	21	44	.	.	PUNCT
aijes-7150	22	1	the	the	DET
aijes-7150	22	2	agreement	agreement	NOUN
aijes-7150	22	3	establishes	establish	VERB
aijes-7150	22	4	global	global	ADJ
aijes-7150	22	5	anti	anti	ADJ
aijes-7150	22	6	-	-	ADJ
aijes-7150	22	7	base	base	ADJ
aijes-7150	22	8	erosion	erosion	NOUN
aijes-7150	22	9	(	(	PUNCT
aijes-7150	22	10	globe	globe	NOUN
aijes-7150	22	11	)	)	PUNCT
aijes-7150	22	12	rules	rule	NOUN
aijes-7150	22	13	,	,	PUNCT
aijes-7150	22	14	ensuring	ensure	VERB
aijes-7150	22	15	that	that	SCONJ
aijes-7150	22	16	large	large	ADJ
aijes-7150	22	17	multinational	multinational	ADJ
aijes-7150	22	18	corporations	corporation	NOUN
aijes-7150	22	19	with	with	ADP
aijes-7150	22	20	consolidated	consolidated	ADJ
aijes-7150	22	21	revenues	revenue	NOUN
aijes-7150	22	22	above	above	ADP
aijes-7150	22	23	€	€	SYM
aijes-7150	22	24	750	750	NUM
aijes-7150	22	25	million	million	NUM
aijes-7150	22	26	pay	pay	NOUN
aijes-7150	22	27	an	an	DET
aijes-7150	22	28	effective	effective	ADJ
aijes-7150	22	29	minimum	minimum	ADJ
aijes-7150	22	30	tax	tax	NOUN
aijes-7150	22	31	rate	rate	NOUN
aijes-7150	22	32	of	of	ADP
aijes-7150	22	33	15	15	NUM
aijes-7150	22	34	%	%	NOUN
aijes-7150	22	35	on	on	ADP
aijes-7150	22	36	"	"	PUNCT
aijes-7150	22	37	excess	excess	ADJ
aijes-7150	22	38	profits	profit	NOUN
aijes-7150	22	39	"	"	PUNCT
aijes-7150	22	40	generated	generate	VERB
aijes-7150	22	41	in	in	ADP
aijes-7150	22	42	any	any	DET
aijes-7150	22	43	jurisdiction	jurisdiction	NOUN
aijes-7150	22	44	where	where	SCONJ
aijes-7150	22	45	the	the	DET
aijes-7150	22	46	effective	effective	ADJ
aijes-7150	22	47	tax	tax	NOUN
aijes-7150	22	48	rate	rate	NOUN
aijes-7150	22	49	falls	fall	VERB
aijes-7150	22	50	below	below	ADP
aijes-7150	22	51	this	this	DET
aijes-7150	22	52	threshold	threshold	NOUN
aijes-7150	22	53	.	.	PUNCT
aijes-7150	23	1	in	in	ADP
aijes-7150	23	2	such	such	ADJ
aijes-7150	23	3	cases	case	NOUN
aijes-7150	23	4	,	,	PUNCT
aijes-7150	23	5	companies	company	NOUN
aijes-7150	23	6	must	must	AUX
aijes-7150	23	7	pay	pay	VERB
aijes-7150	23	8	the	the	DET
aijes-7150	23	9	additional	additional	ADJ
aijes-7150	23	10	taxes	taxis	NOUN
aijes-7150	23	11	either	either	CCONJ
aijes-7150	23	12	in	in	ADP
aijes-7150	23	13	their	their	PRON
aijes-7150	23	14	home	home	NOUN
aijes-7150	23	15	country	country	NOUN
aijes-7150	23	16	or	or	CCONJ
aijes-7150	23	17	in	in	ADP
aijes-7150	23	18	the	the	DET
aijes-7150	23	19	low	low	ADJ
aijes-7150	23	20	-	-	PUNCT
aijes-7150	23	21	tax	tax	NOUN
aijes-7150	23	22	jurisdiction	jurisdiction	NOUN
aijes-7150	23	23	.	.	PUNCT
aijes-7150	24	1	the	the	DET
aijes-7150	24	2	primary	primary	ADJ
aijes-7150	24	3	goal	goal	NOUN
aijes-7150	24	4	of	of	ADP
aijes-7150	24	5	the	the	DET
aijes-7150	24	6	global	global	ADJ
aijes-7150	24	7	minimum	minimum	ADJ
aijes-7150	24	8	tax	tax	NOUN
aijes-7150	24	9	is	be	AUX
aijes-7150	24	10	to	to	PART
aijes-7150	24	11	decrease	decrease	VERB
aijes-7150	24	12	tax	tax	NOUN
aijes-7150	24	13	competition	competition	NOUN
aijes-7150	24	14	for	for	ADP
aijes-7150	24	15	investment	investment	NOUN
aijes-7150	24	16	capital	capital	NOUN
aijes-7150	24	17	and	and	CCONJ
aijes-7150	24	18	limit	limit	VERB
aijes-7150	24	19	profit	profit	NOUN
aijes-7150	24	20	shifting	shift	VERB
aijes-7150	24	21	by	by	ADP
aijes-7150	24	22	creating	create	VERB
aijes-7150	24	23	a	a	DET
aijes-7150	24	24	standardized	standardized	ADJ
aijes-7150	24	25	framework	framework	NOUN
aijes-7150	24	26	for	for	ADP
aijes-7150	24	27	corporate	corporate	ADJ
aijes-7150	24	28	taxation	taxation	NOUN
aijes-7150	24	29	globally	globally	ADV
aijes-7150	24	30	(	(	PUNCT
aijes-7150	24	31	schjelderup	schjelderup	NOUN
aijes-7150	24	32	&	&	CCONJ
aijes-7150	24	33	stahler	stahler	NOUN
aijes-7150	24	34	,	,	PUNCT
aijes-7150	24	35	2024	2024	NUM
aijes-7150	24	36	)	)	PUNCT
aijes-7150	24	37	.	.	PUNCT
aijes-7150	25	1	the	the	DET
aijes-7150	25	2	global	global	ADJ
aijes-7150	25	3	minimum	minimum	ADJ
aijes-7150	25	4	corporate	corporate	ADJ
aijes-7150	25	5	tax	tax	NOUN
aijes-7150	25	6	primarily	primarily	ADV
aijes-7150	25	7	aimed	aim	VERB
aijes-7150	25	8	to	to	PART
aijes-7150	25	9	prevent	prevent	VERB
aijes-7150	25	10	the	the	DET
aijes-7150	25	11	“	"	PUNCT
aijes-7150	25	12	race	race	NOUN
aijes-7150	25	13	to	to	ADP
aijes-7150	25	14	the	the	DET
aijes-7150	25	15	bottom	bottom	NOUN
aijes-7150	25	16	”	"	PUNCT
aijes-7150	25	17	and	and	CCONJ
aijes-7150	25	18	increase	increase	VERB
aijes-7150	25	19	corporate	corporate	ADJ
aijes-7150	25	20	income	income	NOUN
aijes-7150	25	21	tax	tax	NOUN
aijes-7150	25	22	rates	rate	NOUN
aijes-7150	25	23	.	.	PUNCT
aijes-7150	26	1	this	this	DET
aijes-7150	26	2	concept	concept	NOUN
aijes-7150	26	3	suggests	suggest	VERB
aijes-7150	26	4	that	that	SCONJ
aijes-7150	26	5	the	the	DET
aijes-7150	26	6	erosion	erosion	NOUN
aijes-7150	26	7	of	of	ADP
aijes-7150	26	8	the	the	DET
aijes-7150	26	9	tax	tax	NOUN
aijes-7150	26	10	base	base	NOUN
aijes-7150	26	11	encourages	encourage	VERB
aijes-7150	26	12	tax	tax	NOUN
aijes-7150	26	13	competition	competition	NOUN
aijes-7150	26	14	,	,	PUNCT
aijes-7150	26	15	which	which	PRON
aijes-7150	26	16	subsequently	subsequently	ADV
aijes-7150	26	17	results	result	VERB
aijes-7150	26	18	in	in	ADP
aijes-7150	26	19	lower	low	ADJ
aijes-7150	26	20	corporate	corporate	ADJ
aijes-7150	26	21	income	income	NOUN
aijes-7150	26	22	tax	tax	NOUN
aijes-7150	26	23	rates	rate	NOUN
aijes-7150	26	24	.	.	PUNCT
aijes-7150	27	1	globalization	globalization	NOUN
aijes-7150	27	2	has	have	AUX
aijes-7150	27	3	played	play	VERB
aijes-7150	27	4	a	a	DET
aijes-7150	27	5	key	key	ADJ
aijes-7150	27	6	role	role	NOUN
aijes-7150	27	7	in	in	ADP
aijes-7150	27	8	this	this	DET
aijes-7150	27	9	phenomenon	phenomenon	NOUN
aijes-7150	27	10	,	,	PUNCT
aijes-7150	27	11	as	as	SCONJ
aijes-7150	27	12	financial	financial	ADJ
aijes-7150	27	13	structures	structure	NOUN
aijes-7150	27	14	,	,	PUNCT
aijes-7150	27	15	transfer	transfer	NOUN
aijes-7150	27	16	pricing	pricing	NOUN
aijes-7150	27	17	,	,	PUNCT
aijes-7150	27	18	and	and	CCONJ
aijes-7150	27	19	intellectual	intellectual	ADJ
aijes-7150	27	20	property	property	NOUN
aijes-7150	27	21	licensing	licensing	NOUN
aijes-7150	27	22	have	have	AUX
aijes-7150	27	23	made	make	VERB
aijes-7150	27	24	income	income	NOUN
aijes-7150	27	25	more	more	ADV
aijes-7150	27	26	mobile	mobile	ADJ
aijes-7150	27	27	.	.	PUNCT
aijes-7150	28	1	this	this	DET
aijes-7150	28	2	trend	trend	NOUN
aijes-7150	28	3	is	be	AUX
aijes-7150	28	4	evident	evident	ADJ
aijes-7150	28	5	in	in	ADP
aijes-7150	28	6	empirical	empirical	ADJ
aijes-7150	28	7	data	datum	NOUN
aijes-7150	28	8	:	:	PUNCT
aijes-7150	28	9	the	the	DET
aijes-7150	28	10	average	average	ADJ
aijes-7150	28	11	corporate	corporate	ADJ
aijes-7150	28	12	income	income	NOUN
aijes-7150	28	13	tax	tax	NOUN
aijes-7150	28	14	rate	rate	NOUN
aijes-7150	28	15	,	,	PUNCT
aijes-7150	28	16	weighted	weight	VERB
aijes-7150	28	17	by	by	ADP
aijes-7150	28	18	gdp	gdp	NOUN
aijes-7150	28	19	across	across	ADP
aijes-7150	28	20	94	94	NUM
aijes-7150	28	21	countries	country	NOUN
aijes-7150	28	22	,	,	PUNCT
aijes-7150	28	23	dropped	drop	VERB
aijes-7150	28	24	from	from	ADP
aijes-7150	28	25	34.1	34.1	NUM
aijes-7150	28	26	%	%	NOUN
aijes-7150	28	27	in	in	ADP
aijes-7150	28	28	2005	2005	NUM
aijes-7150	28	29	to	to	ADP
aijes-7150	28	30	25.4	25.4	NUM
aijes-7150	28	31	%	%	NOUN
aijes-7150	28	32	in	in	ADP
aijes-7150	28	33	2020	2020	NUM
aijes-7150	28	34	,	,	PUNCT
aijes-7150	28	35	a	a	DET
aijes-7150	28	36	decline	decline	NOUN
aijes-7150	28	37	of	of	ADP
aijes-7150	28	38	8.7	8.7	NUM
aijes-7150	28	39	percentage	percentage	NOUN
aijes-7150	28	40	points	point	NOUN
aijes-7150	28	41	.	.	PUNCT
aijes-7150	29	1	notably	notably	ADV
aijes-7150	29	2	,	,	PUNCT
aijes-7150	29	3	in	in	ADP
aijes-7150	29	4	2018	2018	NUM
aijes-7150	29	5	,	,	PUNCT
aijes-7150	29	6	the	the	PRON
aijes-7150	29	7	u.s	u.s	PROPN
aijes-7150	29	8	.	.	PROPN
aijes-7150	29	9	recorded	record	VERB
aijes-7150	29	10	a	a	DET
aijes-7150	29	11	significant	significant	ADJ
aijes-7150	29	12	decrease	decrease	NOUN
aijes-7150	29	13	in	in	ADP
aijes-7150	29	14	the	the	DET
aijes-7150	29	15	federal	federal	ADJ
aijes-7150	29	16	corporate	corporate	ADJ
aijes-7150	29	17	income	income	NOUN
aijes-7150	29	18	tax	tax	NOUN
aijes-7150	29	19	rate	rate	NOUN
aijes-7150	29	20	from	from	ADP
aijes-7150	29	21	29.7	29.7	NUM
aijes-7150	29	22	%	%	NOUN
aijes-7150	29	23	in	in	ADP
aijes-7150	29	24	2017	2017	NUM
aijes-7150	29	25	to	to	ADP
aijes-7150	29	26	26.4	26.4	NUM
aijes-7150	29	27	%	%	NOUN
aijes-7150	29	28	,	,	PUNCT
aijes-7150	29	29	following	follow	VERB
aijes-7150	29	30	a	a	DET
aijes-7150	29	31	14	14	NUM
aijes-7150	29	32	%	%	NOUN
aijes-7150	29	33	reduction	reduction	NOUN
aijes-7150	29	34	.	.	PUNCT
aijes-7150	30	1	this	this	DET
aijes-7150	30	2	shift	shift	NOUN
aijes-7150	30	3	was	be	AUX
aijes-7150	30	4	greatly	greatly	ADV
aijes-7150	30	5	influenced	influence	VERB
aijes-7150	30	6	by	by	ADP
aijes-7150	30	7	the	the	DET
aijes-7150	30	8	u.s	u.s	PROPN
aijes-7150	30	9	.	.	PROPN
aijes-7150	30	10	,	,	PUNCT
aijes-7150	30	11	which	which	PRON
aijes-7150	30	12	accounts	account	VERB
aijes-7150	30	13	for	for	ADP
aijes-7150	30	14	nearly	nearly	ADV
aijes-7150	30	15	25	25	NUM
aijes-7150	30	16	%	%	NOUN
aijes-7150	30	17	of	of	ADP
aijes-7150	30	18	the	the	DET
aijes-7150	30	19	gdp	gdp	NOUN
aijes-7150	30	20	among	among	ADP
aijes-7150	30	21	the	the	DET
aijes-7150	30	22	94	94	NUM
aijes-7150	30	23	analyzed	analyze	VERB
aijes-7150	30	24	countries(mintz	countries(mintz	PROPN
aijes-7150	30	25	&	&	CCONJ
aijes-7150	30	26	tulkens	tulken	NOUN
aijes-7150	30	27	,	,	PUNCT
aijes-7150	30	28	1986	1986	NUM
aijes-7150	30	29	)	)	PUNCT
aijes-7150	30	30	.	.	PUNCT
aijes-7150	31	1	the	the	DET
aijes-7150	31	2	goal	goal	NOUN
aijes-7150	31	3	of	of	ADP
aijes-7150	31	4	the	the	DET
aijes-7150	31	5	global	global	ADJ
aijes-7150	31	6	minimum	minimum	ADJ
aijes-7150	31	7	corporate	corporate	ADJ
aijes-7150	31	8	tax	tax	NOUN
aijes-7150	31	9	is	be	AUX
aijes-7150	31	10	to	to	PART
aijes-7150	31	11	mitigate	mitigate	VERB
aijes-7150	31	12	the	the	DET
aijes-7150	31	13	negative	negative	ADJ
aijes-7150	31	14	effects	effect	NOUN
aijes-7150	31	15	of	of	ADP
aijes-7150	31	16	tax	tax	NOUN
aijes-7150	31	17	base	base	NOUN
aijes-7150	31	18	shifting	shift	VERB
aijes-7150	31	19	.	.	PUNCT
aijes-7150	32	1	this	this	PRON
aijes-7150	32	2	is	be	AUX
aijes-7150	32	3	achieved	achieve	VERB
aijes-7150	32	4	by	by	ADP
aijes-7150	32	5	imposing	impose	VERB
aijes-7150	32	6	a	a	DET
aijes-7150	32	7	minimum	minimum	ADJ
aijes-7150	32	8	tax	tax	NOUN
aijes-7150	32	9	on	on	ADP
aijes-7150	32	10	profits	profit	NOUN
aijes-7150	32	11	transferred	transfer	VERB
aijes-7150	32	12	to	to	ADP
aijes-7150	32	13	low	low	ADJ
aijes-7150	32	14	-	-	PUNCT
aijes-7150	32	15	tax	tax	NOUN
aijes-7150	32	16	jurisdictions	jurisdiction	NOUN
aijes-7150	32	17	.	.	PUNCT
aijes-7150	33	1	as	as	ADP
aijes-7150	33	2	a	a	DET
aijes-7150	33	3	result	result	NOUN
aijes-7150	33	4	,	,	PUNCT
aijes-7150	33	5	this	this	PRON
aijes-7150	33	6	could	could	AUX
aijes-7150	33	7	lead	lead	VERB
aijes-7150	33	8	to	to	ADP
aijes-7150	33	9	an	an	DET
aijes-7150	33	10	increase	increase	NOUN
aijes-7150	33	11	in	in	ADP
aijes-7150	33	12	corporate	corporate	ADJ
aijes-7150	33	13	tax	tax	NOUN
aijes-7150	33	14	revenues	revenue	NOUN
aijes-7150	33	15	for	for	ADP
aijes-7150	33	16	tax	tax	NOUN
aijes-7150	33	17	havens	haven	NOUN
aijes-7150	33	18	in	in	ADP
aijes-7150	33	19	the	the	DET
aijes-7150	33	20	caribbean	caribbean	ADJ
aijes-7150	33	21	and	and	CCONJ
aijes-7150	33	22	low	low	ADJ
aijes-7150	33	23	-	-	PUNCT
aijes-7150	33	24	tax	tax	NOUN
aijes-7150	33	25	countries	country	NOUN
aijes-7150	33	26	like	like	ADP
aijes-7150	33	27	ireland	ireland	PROPN
aijes-7150	33	28	,	,	PUNCT
aijes-7150	33	29	which	which	PRON
aijes-7150	33	30	have	have	AUX
aijes-7150	33	31	experienced	experience	VERB
aijes-7150	33	32	revenue	revenue	NOUN
aijes-7150	33	33	losses	loss	NOUN
aijes-7150	33	34	(	(	PUNCT
aijes-7150	33	35	mintz	mintz	NOUN
aijes-7150	33	36	,	,	PUNCT
aijes-7150	33	37	2022	2022	NUM
aijes-7150	33	38	)	)	PUNCT
aijes-7150	33	39	.	.	PUNCT
aijes-7150	34	1	according	accord	VERB
aijes-7150	34	2	to	to	ADP
aijes-7150	34	3	the	the	DET
aijes-7150	34	4	research	research	NOUN
aijes-7150	34	5	,	,	PUNCT
aijes-7150	34	6	a	a	DET
aijes-7150	34	7	global	global	ADJ
aijes-7150	34	8	tax	tax	NOUN
aijes-7150	34	9	deal	deal	NOUN
aijes-7150	34	10	would	would	AUX
aijes-7150	34	11	look	look	VERB
aijes-7150	34	12	equitable	equitable	ADJ
aijes-7150	34	13	in	in	ADP
aijes-7150	34	14	the	the	DET
aijes-7150	34	15	long	long	ADJ
aijes-7150	34	16	run	run	NOUN
aijes-7150	34	17	,	,	PUNCT
aijes-7150	34	18	with	with	ADP
aijes-7150	34	19	individual	individual	ADJ
aijes-7150	34	20	countries	country	NOUN
aijes-7150	34	21	either	either	CCONJ
aijes-7150	34	22	gaining	gain	VERB
aijes-7150	34	23	or	or	CCONJ
aijes-7150	34	24	losing	lose	VERB
aijes-7150	34	25	tax	tax	NOUN
aijes-7150	34	26	revenue	revenue	NOUN
aijes-7150	34	27	.	.	PUNCT
aijes-7150	35	1	as	as	ADP
aijes-7150	35	2	a	a	DET
aijes-7150	35	3	result	result	NOUN
aijes-7150	35	4	,	,	PUNCT
aijes-7150	35	5	countries	country	NOUN
aijes-7150	35	6	would	would	AUX
aijes-7150	35	7	have	have	VERB
aijes-7150	35	8	to	to	PART
aijes-7150	35	9	adjust	adjust	VERB
aijes-7150	35	10	their	their	PRON
aijes-7150	35	11	budgets	budget	NOUN
aijes-7150	35	12	.	.	PUNCT
aijes-7150	36	1	the	the	DET
aijes-7150	36	2	corporate	corporate	ADJ
aijes-7150	36	3	tax	tax	NOUN
aijes-7150	36	4	rates	rate	NOUN
aijes-7150	36	5	in	in	ADP
aijes-7150	36	6	each	each	DET
aijes-7150	36	7	country	country	NOUN
aijes-7150	36	8	are	be	AUX
aijes-7150	36	9	shown	show	VERB
aijes-7150	36	10	in	in	ADP
aijes-7150	36	11	this	this	DET
aijes-7150	36	12	chart	chart	NOUN
aijes-7150	36	13	along	along	ADP
aijes-7150	36	14	with	with	ADP
aijes-7150	36	15	the	the	DET
aijes-7150	36	16	recommended	recommend	VERB
aijes-7150	36	17	floor	floor	NOUN
aijes-7150	36	18	of	of	ADP
aijes-7150	36	19	15	15	NUM
aijes-7150	36	20	%	%	NOUN
aijes-7150	36	21	.	.	PUNCT
aijes-7150	37	1	countries	country	NOUN
aijes-7150	37	2	that	that	PRON
aijes-7150	37	3	are	be	AUX
aijes-7150	37	4	currently	currently	ADV
aijes-7150	37	5	in	in	ADP
aijes-7150	37	6	deficit	deficit	NOUN
aijes-7150	37	7	and/or	and/or	CCONJ
aijes-7150	37	8	below	below	ADP
aijes-7150	37	9	the	the	DET
aijes-7150	37	10	line	line	NOUN
aijes-7150	37	11	will	will	AUX
aijes-7150	37	12	move	move	VERB
aijes-7150	37	13	quickly	quickly	ADV
aijes-7150	37	14	to	to	PART
aijes-7150	37	15	enact	enact	VERB
aijes-7150	37	16	regulations	regulation	NOUN
aijes-7150	37	17	in	in	ADP
aijes-7150	37	18	order	order	NOUN
aijes-7150	37	19	to	to	PART
aijes-7150	37	20	become	become	VERB
aijes-7150	37	21	global	global	ADJ
aijes-7150	37	22	tax	tax	NOUN
aijes-7150	37	23	collectors	collector	NOUN
aijes-7150	37	24	.	.	PUNCT
aijes-7150	38	1	global	global	ADJ
aijes-7150	38	2	minimum	minimum	ADJ
aijes-7150	38	3	tax	tax	NOUN
aijes-7150	38	4	and	and	CCONJ
aijes-7150	38	5	the	the	DET
aijes-7150	38	6	determinants	determinant	NOUN
aijes-7150	38	7	of	of	ADP
aijes-7150	38	8	corporate	corporate	ADJ
aijes-7150	38	9	tax	tax	NOUN
aijes-7150	38	10	revenue	revenue	NOUN
aijes-7150	38	11	:	:	PUNCT
aijes-7150	38	12	an	an	DET
aijes-7150	38	13	econometric	econometric	ADJ
aijes-7150	38	14	analysis	analysis	NOUN
aijes-7150	38	15	for	for	ADP
aijes-7150	38	16	the	the	DET
aijes-7150	38	17	western	western	ADJ
aijes-7150	38	18	balkan	balkan	ADJ
aijes-7150	38	19	countries	country	NOUN
aijes-7150	38	20	165	165	NUM
aijes-7150	38	21	similarly	similarly	ADV
aijes-7150	38	22	,	,	PUNCT
aijes-7150	38	23	countries	country	NOUN
aijes-7150	38	24	with	with	ADP
aijes-7150	38	25	surpluses	surplus	NOUN
aijes-7150	38	26	and	and	CCONJ
aijes-7150	38	27	effective	effective	ADJ
aijes-7150	38	28	tax	tax	NOUN
aijes-7150	38	29	rates	rate	NOUN
aijes-7150	38	30	above	above	ADP
aijes-7150	38	31	the	the	DET
aijes-7150	38	32	threshold	threshold	NOUN
aijes-7150	38	33	may	may	AUX
aijes-7150	38	34	be	be	AUX
aijes-7150	38	35	reluctant	reluctant	ADJ
aijes-7150	38	36	to	to	PART
aijes-7150	38	37	adopt	adopt	VERB
aijes-7150	38	38	regulations	regulation	NOUN
aijes-7150	38	39	designed	design	VERB
aijes-7150	38	40	to	to	PART
aijes-7150	38	41	address	address	VERB
aijes-7150	38	42	this	this	DET
aijes-7150	38	43	issue	issue	NOUN
aijes-7150	38	44	(	(	PUNCT
aijes-7150	38	45	mrozek	mrozek	NOUN
aijes-7150	38	46	,	,	PUNCT
aijes-7150	38	47	2023	2023	NUM
aijes-7150	38	48	)	)	PUNCT
aijes-7150	38	49	.	.	PUNCT
aijes-7150	39	1	figure	figure	NOUN
aijes-7150	39	2	1	1	NUM
aijes-7150	39	3	.	.	PUNCT
aijes-7150	40	1	corporate	corporate	ADJ
aijes-7150	40	2	tax	tax	NOUN
aijes-7150	40	3	rate	rate	NOUN
aijes-7150	40	4	in	in	ADP
aijes-7150	40	5	2023	2023	NUM
aijes-7150	40	6	sources	source	NOUN
aijes-7150	40	7	:	:	PUNCT
aijes-7150	40	8	(	(	PUNCT
aijes-7150	40	9	mrozek	mrozek	NOUN
aijes-7150	40	10	,	,	PUNCT
aijes-7150	40	11	2023	2023	NUM
aijes-7150	40	12	)	)	PUNCT
aijes-7150	40	13	the	the	DET
aijes-7150	40	14	objective	objective	NOUN
aijes-7150	40	15	of	of	ADP
aijes-7150	40	16	a	a	DET
aijes-7150	40	17	global	global	ADJ
aijes-7150	40	18	minimum	minimum	ADJ
aijes-7150	40	19	tax	tax	NOUN
aijes-7150	40	20	is	be	AUX
aijes-7150	40	21	to	to	PART
aijes-7150	40	22	change	change	VERB
aijes-7150	40	23	the	the	DET
aijes-7150	40	24	nature	nature	NOUN
aijes-7150	40	25	of	of	ADP
aijes-7150	40	26	international	international	ADJ
aijes-7150	40	27	tax	tax	NOUN
aijes-7150	40	28	competition	competition	NOUN
aijes-7150	40	29	.	.	PUNCT
aijes-7150	41	1	according	accord	VERB
aijes-7150	41	2	to	to	ADP
aijes-7150	41	3	devereux	devereux	PROPN
aijes-7150	41	4	et	et	PROPN
aijes-7150	41	5	al	al	PROPN
aijes-7150	41	6	.	.	PROPN
aijes-7150	41	7	(	(	PUNCT
aijes-7150	41	8	2021	2021	NUM
aijes-7150	41	9	)	)	PUNCT
aijes-7150	41	10	,	,	PUNCT
aijes-7150	41	11	the	the	DET
aijes-7150	41	12	structure	structure	NOUN
aijes-7150	41	13	of	of	ADP
aijes-7150	41	14	the	the	DET
aijes-7150	41	15	tax	tax	NOUN
aijes-7150	41	16	base	base	NOUN
aijes-7150	41	17	for	for	ADP
aijes-7150	41	18	the	the	DET
aijes-7150	41	19	surcharge	surcharge	NOUN
aijes-7150	41	20	has	have	VERB
aijes-7150	41	21	an	an	DET
aijes-7150	41	22	impact	impact	NOUN
aijes-7150	41	23	on	on	ADP
aijes-7150	41	24	how	how	SCONJ
aijes-7150	41	25	the	the	DET
aijes-7150	41	26	second	second	ADJ
aijes-7150	41	27	pillar	pillar	NOUN
aijes-7150	41	28	affects	affect	VERB
aijes-7150	41	29	tax	tax	NOUN
aijes-7150	41	30	competition	competition	NOUN
aijes-7150	41	31	.	.	PUNCT
aijes-7150	42	1	corporations	corporation	NOUN
aijes-7150	42	2	in	in	ADP
aijes-7150	42	3	low	low	ADJ
aijes-7150	42	4	-	-	PUNCT
aijes-7150	42	5	tax	tax	NOUN
aijes-7150	42	6	countries	country	NOUN
aijes-7150	42	7	experience	experience	VERB
aijes-7150	42	8	downward	downward	ADJ
aijes-7150	42	9	pressure	pressure	NOUN
aijes-7150	42	10	on	on	ADP
aijes-7150	42	11	their	their	PRON
aijes-7150	42	12	corporate	corporate	ADJ
aijes-7150	42	13	tax	tax	NOUN
aijes-7150	42	14	rate	rate	NOUN
aijes-7150	42	15	due	due	ADP
aijes-7150	42	16	to	to	ADP
aijes-7150	42	17	the	the	DET
aijes-7150	42	18	methodology	methodology	NOUN
aijes-7150	42	19	used	use	VERB
aijes-7150	42	20	to	to	PART
aijes-7150	42	21	calculate	calculate	VERB
aijes-7150	42	22	the	the	DET
aijes-7150	42	23	surcharge	surcharge	NOUN
aijes-7150	42	24	.	.	PUNCT
aijes-7150	43	1	furthermore	furthermore	ADV
aijes-7150	43	2	,	,	PUNCT
aijes-7150	43	3	because	because	SCONJ
aijes-7150	43	4	source	source	NOUN
aijes-7150	43	5	nations	nation	NOUN
aijes-7150	43	6	can	can	AUX
aijes-7150	43	7	collect	collect	VERB
aijes-7150	43	8	the	the	DET
aijes-7150	43	9	surcharge	surcharge	NOUN
aijes-7150	43	10	themselves	themselves	PRON
aijes-7150	43	11	,	,	PUNCT
aijes-7150	43	12	they	they	PRON
aijes-7150	43	13	have	have	VERB
aijes-7150	43	14	a	a	DET
aijes-7150	43	15	tremendous	tremendous	ADJ
aijes-7150	43	16	incentive	incentive	NOUN
aijes-7150	43	17	to	to	PART
aijes-7150	43	18	do	do	AUX
aijes-7150	43	19	so	so	ADV
aijes-7150	43	20	,	,	PUNCT
aijes-7150	43	21	see	see	VERB
aijes-7150	43	22	perry	perry	PROPN
aijes-7150	43	23	(	(	PUNCT
aijes-7150	43	24	2023	2023	NUM
aijes-7150	43	25	)	)	PUNCT
aijes-7150	43	26	.	.	PUNCT
aijes-7150	44	1	it	it	PRON
aijes-7150	44	2	is	be	AUX
aijes-7150	44	3	argued	argue	VERB
aijes-7150	44	4	that	that	SCONJ
aijes-7150	44	5	the	the	DET
aijes-7150	44	6	second	second	ADJ
aijes-7150	44	7	pillar	pillar	NOUN
aijes-7150	44	8	is	be	AUX
aijes-7150	44	9	effective	effective	ADJ
aijes-7150	44	10	in	in	ADP
aijes-7150	44	11	creating	create	VERB
aijes-7150	44	12	a	a	DET
aijes-7150	44	13	floor	floor	NOUN
aijes-7150	44	14	for	for	ADP
aijes-7150	44	15	tax	tax	NOUN
aijes-7150	44	16	competition	competition	NOUN
aijes-7150	44	17	in	in	ADP
aijes-7150	44	18	source	source	NOUN
aijes-7150	44	19	countries	country	NOUN
aijes-7150	44	20	(	(	PUNCT
aijes-7150	44	21	devereuxet	devereuxet	PROPN
aijes-7150	44	22	al	al	PROPN
aijes-7150	44	23	.	.	PROPN
aijes-7150	44	24	,	,	PUNCT
aijes-7150	44	25	2022	2022	NUM
aijes-7150	44	26	)	)	PUNCT
aijes-7150	44	27	.	.	PUNCT
aijes-7150	45	1	table	table	NOUN
aijes-7150	45	2	1	1	NUM
aijes-7150	45	3	.	.	PUNCT
aijes-7150	46	1	definitions	definition	NOUN
aijes-7150	46	2	of	of	ADP
aijes-7150	46	3	global	global	ADJ
aijes-7150	46	4	corporate	corporate	ADJ
aijes-7150	46	5	minimum	minimum	NOUN
aijes-7150	46	6	tax	tax	NOUN
aijes-7150	46	7	for	for	ADP
aijes-7150	46	8	western	western	ADJ
aijes-7150	46	9	balkan	balkan	ADJ
aijes-7150	46	10	countries	country	NOUN
aijes-7150	46	11	definitions	definition	NOUN
aijes-7150	46	12	of	of	ADP
aijes-7150	46	13	global	global	ADJ
aijes-7150	46	14	corporate	corporate	ADJ
aijes-7150	46	15	minimum	minimum	NOUN
aijes-7150	46	16	tax	tax	NOUN
aijes-7150	46	17	the	the	DET
aijes-7150	46	18	corporate	corporate	ADJ
aijes-7150	46	19	income	income	NOUN
aijes-7150	46	20	tax	tax	NOUN
aijes-7150	46	21	(	(	PUNCT
aijes-7150	46	22	cit	cit	ADJ
aijes-7150	46	23	)	)	PUNCT
aijes-7150	46	24	system	system	NOUN
aijes-7150	46	25	in	in	ADP
aijes-7150	46	26	kosovo	kosovo	PROPN
aijes-7150	46	27	is	be	AUX
aijes-7150	46	28	based	base	VERB
aijes-7150	46	29	on	on	ADP
aijes-7150	46	30	the	the	DET
aijes-7150	46	31	principle	principle	NOUN
aijes-7150	46	32	of	of	ADP
aijes-7150	46	33	worldwide	worldwide	ADJ
aijes-7150	46	34	taxation	taxation	NOUN
aijes-7150	46	35	.	.	PUNCT
aijes-7150	47	1	taxpayers	taxpayer	NOUN
aijes-7150	47	2	subject	subject	ADJ
aijes-7150	47	3	to	to	ADP
aijes-7150	47	4	cit	cit	PROPN
aijes-7150	47	5	are	be	AUX
aijes-7150	47	6	corporations	corporation	NOUN
aijes-7150	47	7	and	and	CCONJ
aijes-7150	47	8	other	other	ADJ
aijes-7150	47	9	legal	legal	ADJ
aijes-7150	47	10	entities	entity	NOUN
aijes-7150	47	11	.	.	PUNCT
aijes-7150	48	1	organizations	organization	NOUN
aijes-7150	48	2	and	and	CCONJ
aijes-7150	48	3	businesses	business	NOUN
aijes-7150	48	4	operating	operate	VERB
aijes-7150	48	5	with	with	ADP
aijes-7150	48	6	public	public	ADJ
aijes-7150	48	7	/	/	SYM
aijes-7150	48	8	state	state	NOUN
aijes-7150	48	9	assets	asset	NOUN
aijes-7150	48	10	.	.	PUNCT
aijes-7150	49	1	non	non	ADJ
aijes-7150	49	2	-	-	ADJ
aijes-7150	49	3	resident	resident	ADJ
aijes-7150	49	4	persons	person	NOUN
aijes-7150	49	5	with	with	ADP
aijes-7150	49	6	permanent	permanent	ADJ
aijes-7150	49	7	residence	residence	NOUN
aijes-7150	49	8	in	in	ADP
aijes-7150	49	9	kosovo	kosovo	PROPN
aijes-7150	49	10	.	.	PUNCT
aijes-7150	50	1	resident	resident	ADJ
aijes-7150	50	2	taxpayers	taxpayer	NOUN
aijes-7150	50	3	are	be	AUX
aijes-7150	50	4	generally	generally	ADV
aijes-7150	50	5	subject	subject	ADJ
aijes-7150	50	6	to	to	ADP
aijes-7150	50	7	tax	tax	NOUN
aijes-7150	50	8	on	on	ADP
aijes-7150	50	9	both	both	CCONJ
aijes-7150	50	10	foreign	foreign	ADJ
aijes-7150	50	11	and	and	CCONJ
aijes-7150	50	12	kosovo	kosovo	PROPN
aijes-7150	50	13	-	-	PUNCT
aijes-7150	50	14	sourced	source	VERB
aijes-7150	50	15	income	income	NOUN
aijes-7150	50	16	,	,	PUNCT
aijes-7150	50	17	while	while	SCONJ
aijes-7150	50	18	non	non	ADJ
aijes-7150	50	19	-	-	ADJ
aijes-7150	50	20	resident	resident	ADJ
aijes-7150	50	21	taxpayers	taxpayer	NOUN
aijes-7150	50	22	are	be	AUX
aijes-7150	50	23	generally	generally	ADV
aijes-7150	50	24	subject	subject	ADJ
aijes-7150	50	25	to	to	ADP
aijes-7150	50	26	tax	tax	NOUN
aijes-7150	50	27	only	only	ADV
aijes-7150	50	28	on	on	ADP
aijes-7150	50	29	their	their	PRON
aijes-7150	50	30	kosovo	kosovo	PROPN
aijes-7150	50	31	-	-	PUNCT
aijes-7150	50	32	sourced	source	VERB
aijes-7150	50	33	income	income	NOUN
aijes-7150	50	34	.	.	PUNCT
aijes-7150	51	1	the	the	DET
aijes-7150	51	2	cit	cit	PROPN
aijes-7150	51	3	rate	rate	NOUN
aijes-7150	51	4	is	be	AUX
aijes-7150	51	5	10	10	NUM
aijes-7150	51	6	%	%	NOUN
aijes-7150	51	7	.	.	PUNCT
aijes-7150	52	1	in	in	ADP
aijes-7150	52	2	albania	albania	PROPN
aijes-7150	52	3	,	,	PUNCT
aijes-7150	52	4	non	non	ADJ
aijes-7150	52	5	-	-	ADJ
aijes-7150	52	6	resident	resident	ADJ
aijes-7150	52	7	individuals	individual	NOUN
aijes-7150	52	8	and	and	CCONJ
aijes-7150	52	9	entities	entity	NOUN
aijes-7150	52	10	are	be	AUX
aijes-7150	52	11	taxed	tax	VERB
aijes-7150	52	12	only	only	ADV
aijes-7150	52	13	on	on	ADP
aijes-7150	52	14	income	income	NOUN
aijes-7150	52	15	earned	earn	VERB
aijes-7150	52	16	within	within	ADP
aijes-7150	52	17	the	the	DET
aijes-7150	52	18	country	country	NOUN
aijes-7150	52	19	.	.	PUNCT
aijes-7150	53	1	in	in	ADP
aijes-7150	53	2	contrast	contrast	NOUN
aijes-7150	53	3	,	,	PUNCT
aijes-7150	53	4	resident	resident	ADJ
aijes-7150	53	5	entities	entity	NOUN
aijes-7150	53	6	are	be	AUX
aijes-7150	53	7	subject	subject	ADJ
aijes-7150	53	8	to	to	ADP
aijes-7150	53	9	taxation	taxation	NOUN
aijes-7150	53	10	on	on	ADP
aijes-7150	53	11	all	all	DET
aijes-7150	53	12	sources	source	NOUN
aijes-7150	53	13	of	of	ADP
aijes-7150	53	14	income	income	NOUN
aijes-7150	53	15	,	,	PUNCT
aijes-7150	53	16	both	both	CCONJ
aijes-7150	53	17	domestic	domestic	ADJ
aijes-7150	53	18	and	and	CCONJ
aijes-7150	53	19	foreign	foreign	ADJ
aijes-7150	53	20	.	.	PUNCT
aijes-7150	54	1	the	the	DET
aijes-7150	54	2	corporate	corporate	ADJ
aijes-7150	54	3	income	income	NOUN
aijes-7150	54	4	tax	tax	NOUN
aijes-7150	54	5	(	(	PUNCT
aijes-7150	54	6	cit	cit	PROPN
aijes-7150	54	7	)	)	PUNCT
aijes-7150	54	8	in	in	ADP
aijes-7150	54	9	albania	albania	PROPN
aijes-7150	54	10	is	be	AUX
aijes-7150	54	11	set	set	VERB
aijes-7150	54	12	at	at	ADP
aijes-7150	54	13	a	a	DET
aijes-7150	54	14	rate	rate	NOUN
aijes-7150	54	15	of	of	ADP
aijes-7150	54	16	15	15	NUM
aijes-7150	54	17	%	%	NOUN
aijes-7150	54	18	.	.	PUNCT
aijes-7150	55	1	cit	cit	PROPN
aijes-7150	55	2	applies	apply	VERB
aijes-7150	55	3	to	to	ADP
aijes-7150	55	4	taxable	taxable	ADJ
aijes-7150	55	5	gains	gain	NOUN
aijes-7150	55	6	,	,	PUNCT
aijes-7150	55	7	which	which	PRON
aijes-7150	55	8	are	be	AUX
aijes-7150	55	9	determined	determine	VERB
aijes-7150	55	10	by	by	ADP
aijes-7150	55	11	deducting	deduct	VERB
aijes-7150	55	12	deductible	deductible	ADJ
aijes-7150	55	13	expenses	expense	NOUN
aijes-7150	55	14	from	from	ADP
aijes-7150	55	15	taxable	taxable	ADJ
aijes-7150	55	16	income	income	NOUN
aijes-7150	55	17	.	.	PUNCT
aijes-7150	56	1	corporate	corporate	ADJ
aijes-7150	56	2	income	income	NOUN
aijes-7150	56	3	tax	tax	NOUN
aijes-7150	56	4	(	(	PUNCT
aijes-7150	56	5	cit	cit	PROPN
aijes-7150	56	6	)	)	PUNCT
aijes-7150	56	7	is	be	AUX
aijes-7150	56	8	progressively	progressively	ADV
aijes-7150	56	9	imposed	impose	VERB
aijes-7150	56	10	on	on	ADP
aijes-7150	56	11	businesses	business	NOUN
aijes-7150	56	12	operating	operate	VERB
aijes-7150	56	13	in	in	ADP
aijes-7150	56	14	montenegro	montenegro	PROPN
aijes-7150	56	15	.	.	PUNCT
aijes-7150	57	1	the	the	DET
aijes-7150	57	2	realized	realize	VERB
aijes-7150	57	3	profit	profit	NOUN
aijes-7150	57	4	of	of	ADP
aijes-7150	57	5	taxpayers	taxpayer	NOUN
aijes-7150	57	6	determines	determine	VERB
aijes-7150	57	7	the	the	DET
aijes-7150	57	8	applicable	applicable	ADJ
aijes-7150	57	9	tax	tax	NOUN
aijes-7150	57	10	level	level	NOUN
aijes-7150	57	11	,	,	PUNCT
aijes-7150	57	12	which	which	PRON
aijes-7150	57	13	varies	vary	VERB
aijes-7150	57	14	from	from	ADP
aijes-7150	57	15	9	9	NUM
aijes-7150	57	16	%	%	NOUN
aijes-7150	57	17	to	to	PART
aijes-7150	57	18	15	15	NUM
aijes-7150	57	19	%	%	NOUN
aijes-7150	57	20	.	.	PUNCT
aijes-7150	58	1	residents	resident	NOUN
aijes-7150	58	2	are	be	AUX
aijes-7150	58	3	subject	subject	ADJ
aijes-7150	58	4	to	to	ADP
aijes-7150	58	5	profit	profit	NOUN
aijes-7150	58	6	taxes	taxis	NOUN
aijes-7150	58	7	around	around	ADP
aijes-7150	58	8	the	the	DET
aijes-7150	58	9	world	world	NOUN
aijes-7150	58	10	.	.	PUNCT
aijes-7150	59	1	montenegro	montenegro	PROPN
aijes-7150	59	2	origin	origin	PROPN
aijes-7150	59	3	or	or	CCONJ
aijes-7150	59	4	income	income	NOUN
aijes-7150	59	5	attributed	attribute	VERB
aijes-7150	59	6	to	to	ADP
aijes-7150	59	7	a	a	DET
aijes-7150	59	8	non	non	ADJ
aijes-7150	59	9	-	-	ADJ
aijes-7150	59	10	resident	resident	ADJ
aijes-7150	59	11	taxpayer	taxpayer	NOUN
aijes-7150	59	12	of	of	ADP
aijes-7150	59	13	montenegro	montenegro	PROPN
aijes-7150	59	14	is	be	AUX
aijes-7150	59	15	subject	subject	ADJ
aijes-7150	59	16	to	to	ADP
aijes-7150	59	17	taxation	taxation	NOUN
aijes-7150	59	18	.	.	PUNCT
aijes-7150	60	1	moreover	moreover	ADV
aijes-7150	60	2	,	,	PUNCT
aijes-7150	60	3	non	non	NOUN
aijes-7150	60	4	-	-	NOUN
aijes-7150	60	5	residents	resident	NOUN
aijes-7150	60	6	have	have	VERB
aijes-7150	60	7	to	to	PART
aijes-7150	60	8	pay	pay	VERB
aijes-7150	60	9	the	the	DET
aijes-7150	60	10	duresa	duresa	PROPN
aijes-7150	60	11	kilaj	kilaj	PROPN
aijes-7150	60	12	,	,	PUNCT
aijes-7150	60	13	abdymenaf	abdymenaf	PROPN
aijes-7150	60	14	bexheti	bexheti	PROPN
aijes-7150	60	15	,	,	PUNCT
aijes-7150	60	16	sadri	sadri	ADJ
aijes-7150	60	17	alija	alija	NOUN
aijes-7150	60	18	166	166	NUM
aijes-7150	60	19	retention	retention	NOUN
aijes-7150	60	20	tax	tax	NOUN
aijes-7150	60	21	for	for	ADP
aijes-7150	60	22	income	income	NOUN
aijes-7150	60	23	earned	earn	VERB
aijes-7150	60	24	in	in	ADP
aijes-7150	60	25	montenegro	montenegro	PROPN
aijes-7150	60	26	.	.	PUNCT
aijes-7150	61	1	serbia	serbia	PROPN
aijes-7150	61	2	domestic	domestic	ADJ
aijes-7150	61	3	and	and	CCONJ
aijes-7150	61	4	foreign	foreign	ADJ
aijes-7150	61	5	income	income	NOUN
aijes-7150	61	6	earned	earn	VERB
aijes-7150	61	7	by	by	ADP
aijes-7150	61	8	residents	resident	NOUN
aijes-7150	61	9	is	be	AUX
aijes-7150	61	10	subject	subject	ADJ
aijes-7150	61	11	to	to	ADP
aijes-7150	61	12	tax	tax	NOUN
aijes-7150	61	13	.	.	PUNCT
aijes-7150	62	1	only	only	ADV
aijes-7150	62	2	income	income	NOUN
aijes-7150	62	3	derived	derive	VERB
aijes-7150	62	4	from	from	ADP
aijes-7150	62	5	a	a	DET
aijes-7150	62	6	permanent	permanent	ADJ
aijes-7150	62	7	establishment	establishment	NOUN
aijes-7150	62	8	within	within	ADP
aijes-7150	62	9	serbian	serbian	ADJ
aijes-7150	62	10	territory	territory	NOUN
aijes-7150	62	11	is	be	AUX
aijes-7150	62	12	subject	subject	ADJ
aijes-7150	62	13	to	to	ADP
aijes-7150	62	14	tax	tax	NOUN
aijes-7150	62	15	for	for	ADP
aijes-7150	62	16	non	non	NOUN
aijes-7150	62	17	-	-	NOUN
aijes-7150	62	18	residents	resident	NOUN
aijes-7150	62	19	,	,	PUNCT
aijes-7150	62	20	the	the	DET
aijes-7150	62	21	corporate	corporate	ADJ
aijes-7150	62	22	income	income	NOUN
aijes-7150	62	23	tax	tax	NOUN
aijes-7150	62	24	(	(	PUNCT
aijes-7150	62	25	cit	cit	ADJ
aijes-7150	62	26	)	)	PUNCT
aijes-7150	62	27	rate	rate	NOUN
aijes-7150	62	28	is	be	AUX
aijes-7150	62	29	15	15	NUM
aijes-7150	62	30	%	%	NOUN
aijes-7150	62	31	.	.	PUNCT
aijes-7150	63	1	in	in	ADP
aijes-7150	63	2	north	north	PROPN
aijes-7150	63	3	macedonia	macedonia	PROPN
aijes-7150	63	4	,	,	PUNCT
aijes-7150	63	5	cit	cit	PROPN
aijes-7150	63	6	is	be	AUX
aijes-7150	63	7	generally	generally	ADV
aijes-7150	63	8	due	due	ADJ
aijes-7150	63	9	by	by	ADP
aijes-7150	63	10	all	all	DET
aijes-7150	63	11	resident	resident	ADJ
aijes-7150	63	12	and	and	CCONJ
aijes-7150	63	13	non	non	ADJ
aijes-7150	63	14	-	-	ADJ
aijes-7150	63	15	resident	resident	ADJ
aijes-7150	63	16	legal	legal	ADJ
aijes-7150	63	17	companies	company	NOUN
aijes-7150	63	18	that	that	PRON
aijes-7150	63	19	conduct	conduct	VERB
aijes-7150	63	20	business	business	NOUN
aijes-7150	63	21	through	through	ADP
aijes-7150	63	22	permanent	permanent	ADJ
aijes-7150	63	23	establishments	establishment	NOUN
aijes-7150	63	24	.	.	PUNCT
aijes-7150	64	1	entities	entity	NOUN
aijes-7150	64	2	that	that	PRON
aijes-7150	64	3	reside	reside	VERB
aijes-7150	64	4	in	in	ADP
aijes-7150	64	5	macedonia	macedonia	PROPN
aijes-7150	64	6	are	be	AUX
aijes-7150	64	7	subject	subject	ADJ
aijes-7150	64	8	to	to	ADP
aijes-7150	64	9	taxes	taxis	NOUN
aijes-7150	64	10	on	on	ADP
aijes-7150	64	11	their	their	PRON
aijes-7150	64	12	international	international	ADJ
aijes-7150	64	13	income	income	NOUN
aijes-7150	64	14	.	.	PUNCT
aijes-7150	65	1	the	the	DET
aijes-7150	65	2	profit	profit	NOUN
aijes-7150	65	3	realized	realize	VERB
aijes-7150	65	4	by	by	ADP
aijes-7150	65	5	non	non	ADJ
aijes-7150	65	6	-	-	ADJ
aijes-7150	65	7	resident	resident	ADJ
aijes-7150	65	8	entities	entity	NOUN
aijes-7150	65	9	through	through	ADP
aijes-7150	65	10	its	its	PRON
aijes-7150	65	11	pe	pe	NOUN
aijes-7150	65	12	in	in	ADP
aijes-7150	65	13	north	north	PROPN
aijes-7150	65	14	macedonia	macedonia	PROPN
aijes-7150	65	15	is	be	AUX
aijes-7150	65	16	subject	subject	ADJ
aijes-7150	65	17	to	to	ADP
aijes-7150	65	18	taxation	taxation	NOUN
aijes-7150	65	19	.	.	PUNCT
aijes-7150	66	1	10	10	NUM
aijes-7150	66	2	%	%	NOUN
aijes-7150	66	3	is	be	AUX
aijes-7150	66	4	the	the	DET
aijes-7150	66	5	cit	cit	PROPN
aijes-7150	66	6	rate	rate	NOUN
aijes-7150	66	7	.	.	PUNCT
aijes-7150	67	1	the	the	DET
aijes-7150	67	2	two	two	NUM
aijes-7150	67	3	entities	entity	NOUN
aijes-7150	67	4	that	that	PRON
aijes-7150	67	5	makeup	makeup	VERB
aijes-7150	67	6	bosnia	bosnia	PROPN
aijes-7150	67	7	and	and	CCONJ
aijes-7150	67	8	herzegovina	herzegovina	PROPN
aijes-7150	67	9	are	be	AUX
aijes-7150	67	10	the	the	DET
aijes-7150	67	11	federation	federation	PROPN
aijes-7150	67	12	of	of	ADP
aijes-7150	67	13	bosnia	bosnia	PROPN
aijes-7150	67	14	and	and	CCONJ
aijes-7150	67	15	herzegovina	herzegovina	PROPN
aijes-7150	67	16	and	and	CCONJ
aijes-7150	67	17	the	the	DET
aijes-7150	67	18	republika	republika	PROPN
aijes-7150	67	19	srpska	srpska	PROPN
aijes-7150	67	20	.	.	PUNCT
aijes-7150	68	1	both	both	DET
aijes-7150	68	2	entities	entity	NOUN
aijes-7150	68	3	also	also	ADV
aijes-7150	68	4	govern	govern	VERB
aijes-7150	68	5	a	a	DET
aijes-7150	68	6	third	third	ADJ
aijes-7150	68	7	territory	territory	NOUN
aijes-7150	68	8	,	,	PUNCT
aijes-7150	68	9	the	the	DET
aijes-7150	68	10	brčko	brčko	PROPN
aijes-7150	68	11	district	district	NOUN
aijes-7150	68	12	(	(	PUNCT
aijes-7150	68	13	bd	bd	PROPN
aijes-7150	68	14	)	)	PUNCT
aijes-7150	68	15	.	.	PUNCT
aijes-7150	69	1	while	while	SCONJ
aijes-7150	69	2	indirect	indirect	ADJ
aijes-7150	69	3	tax	tax	NOUN
aijes-7150	69	4	laws	law	NOUN
aijes-7150	69	5	are	be	AUX
aijes-7150	69	6	implemented	implement	VERB
aijes-7150	69	7	at	at	ADP
aijes-7150	69	8	the	the	DET
aijes-7150	69	9	state	state	NOUN
aijes-7150	69	10	level	level	NOUN
aijes-7150	69	11	,	,	PUNCT
aijes-7150	69	12	direct	direct	ADJ
aijes-7150	69	13	taxes	taxis	NOUN
aijes-7150	69	14	are	be	AUX
aijes-7150	69	15	imposed	impose	VERB
aijes-7150	69	16	at	at	ADP
aijes-7150	69	17	the	the	DET
aijes-7150	69	18	entity	entity	NOUN
aijes-7150	69	19	or	or	CCONJ
aijes-7150	69	20	district	district	NOUN
aijes-7150	69	21	level	level	NOUN
aijes-7150	69	22	.	.	PUNCT
aijes-7150	70	1	the	the	DET
aijes-7150	70	2	republika	republika	PROPN
aijes-7150	70	3	srpska	srpska	PROPN
aijes-7150	70	4	,	,	PUNCT
aijes-7150	70	5	the	the	DET
aijes-7150	70	6	brčko	brčko	PROPN
aijes-7150	70	7	district	district	NOUN
aijes-7150	70	8	,	,	PUNCT
aijes-7150	70	9	and	and	CCONJ
aijes-7150	70	10	the	the	DET
aijes-7150	70	11	federation	federation	NOUN
aijes-7150	70	12	of	of	ADP
aijes-7150	70	13	bosnia	bosnia	PROPN
aijes-7150	70	14	and	and	CCONJ
aijes-7150	70	15	herzegovina	herzegovina	PROPN
aijes-7150	70	16	are	be	AUX
aijes-7150	70	17	all	all	PRON
aijes-7150	70	18	tax	tax	NOUN
aijes-7150	70	19	resident	resident	NOUN
aijes-7150	70	20	corporations	corporation	NOUN
aijes-7150	70	21	globally	globally	ADV
aijes-7150	70	22	.	.	PUNCT
aijes-7150	71	1	income	income	NOUN
aijes-7150	71	2	earned	earn	VERB
aijes-7150	71	3	in	in	ADP
aijes-7150	71	4	the	the	DET
aijes-7150	71	5	regions	region	NOUN
aijes-7150	71	6	of	of	ADP
aijes-7150	71	7	the	the	DET
aijes-7150	71	8	federation	federation	PROPN
aijes-7150	71	9	of	of	ADP
aijes-7150	71	10	bosnia	bosnia	PROPN
aijes-7150	71	11	and	and	CCONJ
aijes-7150	71	12	herzegovina	herzegovina	PROPN
aijes-7150	71	13	,	,	PUNCT
aijes-7150	71	14	republika	republika	PROPN
aijes-7150	71	15	srpska	srpska	PROPN
aijes-7150	71	16	,	,	PUNCT
aijes-7150	71	17	and	and	CCONJ
aijes-7150	71	18	brčko	brčko	PROPN
aijes-7150	71	19	district	district	NOUN
aijes-7150	71	20	is	be	AUX
aijes-7150	71	21	subject	subject	ADJ
aijes-7150	71	22	to	to	ADP
aijes-7150	71	23	non	non	ADJ
aijes-7150	71	24	-	-	ADJ
aijes-7150	71	25	resident	resident	ADJ
aijes-7150	71	26	tax	tax	NOUN
aijes-7150	71	27	.	.	PUNCT
aijes-7150	72	1	source	source	NOUN
aijes-7150	72	2	:	:	PUNCT
aijes-7150	72	3	collecting	collect	VERB
aijes-7150	72	4	data	datum	NOUN
aijes-7150	72	5	from	from	ADP
aijes-7150	72	6	the	the	DET
aijes-7150	72	7	author	author	NOUN
aijes-7150	72	8	(	(	PUNCT
aijes-7150	72	9	2025	2025	NUM
aijes-7150	72	10	)	)	PUNCT
aijes-7150	72	11	the	the	DET
aijes-7150	72	12	corporate	corporate	ADJ
aijes-7150	72	13	income	income	NOUN
aijes-7150	72	14	tax	tax	NOUN
aijes-7150	72	15	(	(	PUNCT
aijes-7150	72	16	cit	cit	ADJ
aijes-7150	72	17	)	)	PUNCT
aijes-7150	72	18	rate	rate	NOUN
aijes-7150	72	19	in	in	ADP
aijes-7150	72	20	singapore	singapore	PROPN
aijes-7150	72	21	stands	stand	VERB
aijes-7150	72	22	at	at	ADP
aijes-7150	72	23	17	17	NUM
aijes-7150	72	24	%	%	NOUN
aijes-7150	72	25	,	,	PUNCT
aijes-7150	72	26	one	one	NUM
aijes-7150	72	27	of	of	ADP
aijes-7150	72	28	the	the	DET
aijes-7150	72	29	lowest	low	ADJ
aijes-7150	72	30	globally	globally	ADV
aijes-7150	72	31	,	,	PUNCT
aijes-7150	72	32	and	and	CCONJ
aijes-7150	72	33	has	have	AUX
aijes-7150	72	34	played	play	VERB
aijes-7150	72	35	a	a	DET
aijes-7150	72	36	key	key	ADJ
aijes-7150	72	37	role	role	NOUN
aijes-7150	72	38	in	in	ADP
aijes-7150	72	39	fostering	foster	VERB
aijes-7150	72	40	a	a	DET
aijes-7150	72	41	pro	pro	ADJ
aijes-7150	72	42	-	-	ADJ
aijes-7150	72	43	business	business	ADJ
aijes-7150	72	44	environment	environment	NOUN
aijes-7150	72	45	by	by	ADP
aijes-7150	72	46	supporting	support	VERB
aijes-7150	72	47	domestic	domestic	ADJ
aijes-7150	72	48	firms	firm	NOUN
aijes-7150	72	49	and	and	CCONJ
aijes-7150	72	50	attracting	attract	VERB
aijes-7150	72	51	foreign	foreign	ADJ
aijes-7150	72	52	investment	investment	NOUN
aijes-7150	72	53	(	(	PUNCT
aijes-7150	72	54	world	world	PROPN
aijes-7150	72	55	bank	bank	PROPN
aijes-7150	72	56	,	,	PUNCT
aijes-7150	72	57	2019	2019	NUM
aijes-7150	72	58	)	)	PUNCT
aijes-7150	72	59	.	.	PUNCT
aijes-7150	73	1	in	in	ADP
aijes-7150	73	2	contrast	contrast	NOUN
aijes-7150	73	3	,	,	PUNCT
aijes-7150	73	4	bhutan	bhutan	NOUN
aijes-7150	73	5	imposes	impose	VERB
aijes-7150	73	6	a	a	DET
aijes-7150	73	7	cit	cit	ADJ
aijes-7150	73	8	rate	rate	NOUN
aijes-7150	73	9	of	of	ADP
aijes-7150	73	10	30	30	NUM
aijes-7150	73	11	%	%	NOUN
aijes-7150	73	12	on	on	ADP
aijes-7150	73	13	fully	fully	ADV
aijes-7150	73	14	taxable	taxable	ADJ
aijes-7150	73	15	firms	firm	NOUN
aijes-7150	73	16	and	and	CCONJ
aijes-7150	73	17	25	25	NUM
aijes-7150	73	18	%	%	NOUN
aijes-7150	73	19	on	on	ADP
aijes-7150	73	20	those	those	PRON
aijes-7150	73	21	with	with	ADP
aijes-7150	73	22	limited	limited	ADJ
aijes-7150	73	23	tax	tax	NOUN
aijes-7150	73	24	liability	liability	NOUN
aijes-7150	73	25	,	,	PUNCT
aijes-7150	73	26	which	which	PRON
aijes-7150	73	27	may	may	AUX
aijes-7150	73	28	hinder	hinder	VERB
aijes-7150	73	29	entrepreneurial	entrepreneurial	ADJ
aijes-7150	73	30	growth	growth	NOUN
aijes-7150	73	31	.	.	PUNCT
aijes-7150	74	1	consequently	consequently	ADV
aijes-7150	74	2	,	,	PUNCT
aijes-7150	74	3	the	the	DET
aijes-7150	74	4	government	government	NOUN
aijes-7150	74	5	could	could	AUX
aijes-7150	74	6	consider	consider	VERB
aijes-7150	74	7	reviewing	review	VERB
aijes-7150	74	8	tax	tax	NOUN
aijes-7150	74	9	rates	rate	NOUN
aijes-7150	74	10	to	to	PART
aijes-7150	74	11	encourage	encourage	VERB
aijes-7150	74	12	the	the	DET
aijes-7150	74	13	establishment	establishment	NOUN
aijes-7150	74	14	of	of	ADP
aijes-7150	74	15	new	new	ADJ
aijes-7150	74	16	businesses	business	NOUN
aijes-7150	74	17	and	and	CCONJ
aijes-7150	74	18	allow	allow	VERB
aijes-7150	74	19	existing	exist	VERB
aijes-7150	74	20	companies	company	NOUN
aijes-7150	74	21	to	to	PART
aijes-7150	74	22	retain	retain	VERB
aijes-7150	74	23	a	a	DET
aijes-7150	74	24	larger	large	ADJ
aijes-7150	74	25	share	share	NOUN
aijes-7150	74	26	of	of	ADP
aijes-7150	74	27	their	their	PRON
aijes-7150	74	28	profits	profit	NOUN
aijes-7150	74	29	.	.	PUNCT
aijes-7150	75	1	this	this	PRON
aijes-7150	75	2	would	would	AUX
aijes-7150	75	3	help	help	VERB
aijes-7150	75	4	increase	increase	VERB
aijes-7150	75	5	retained	retain	VERB
aijes-7150	75	6	earnings	earning	NOUN
aijes-7150	75	7	,	,	PUNCT
aijes-7150	75	8	supporting	support	VERB
aijes-7150	75	9	expansion	expansion	NOUN
aijes-7150	75	10	,	,	PUNCT
aijes-7150	75	11	growth	growth	NOUN
aijes-7150	75	12	,	,	PUNCT
aijes-7150	75	13	or	or	CCONJ
aijes-7150	75	14	reinvestment	reinvestment	NOUN
aijes-7150	75	15	in	in	ADP
aijes-7150	75	16	research	research	NOUN
aijes-7150	75	17	and	and	CCONJ
aijes-7150	75	18	development	development	NOUN
aijes-7150	75	19	(	(	PUNCT
aijes-7150	75	20	shrivastava	shrivastava	PROPN
aijes-7150	75	21	et	et	PROPN
aijes-7150	75	22	al	al	PROPN
aijes-7150	75	23	.	.	PROPN
aijes-7150	75	24	,	,	PUNCT
aijes-7150	75	25	2024	2024	NUM
aijes-7150	75	26	)	)	PUNCT
aijes-7150	75	27	.	.	PUNCT
aijes-7150	76	1	according	accord	VERB
aijes-7150	76	2	to	to	ADP
aijes-7150	76	3	the	the	DET
aijes-7150	76	4	latest	late	ADJ
aijes-7150	76	5	data	datum	NOUN
aijes-7150	76	6	,	,	PUNCT
aijes-7150	76	7	in	in	ADP
aijes-7150	76	8	2023	2023	NUM
aijes-7150	76	9	there	there	PRON
aijes-7150	76	10	was	be	VERB
aijes-7150	76	11	an	an	DET
aijes-7150	76	12	increase	increase	NOUN
aijes-7150	76	13	in	in	ADP
aijes-7150	76	14	tax	tax	NOUN
aijes-7150	76	15	revenues	revenue	NOUN
aijes-7150	76	16	in	in	ADP
aijes-7150	76	17	the	the	DET
aijes-7150	76	18	capital	capital	NOUN
aijes-7150	76	19	of	of	ADP
aijes-7150	76	20	ukraine	ukraine	NOUN
aijes-7150	76	21	and	and	CCONJ
aijes-7150	76	22	in	in	ADP
aijes-7150	76	23	18	18	NUM
aijes-7150	76	24	other	other	ADJ
aijes-7150	76	25	regions	region	NOUN
aijes-7150	76	26	,	,	PUNCT
aijes-7150	76	27	compared	compare	VERB
aijes-7150	76	28	to	to	ADP
aijes-7150	76	29	2022	2022	NUM
aijes-7150	76	30	.	.	PUNCT
aijes-7150	77	1	however	however	ADV
aijes-7150	77	2	,	,	PUNCT
aijes-7150	77	3	this	this	DET
aijes-7150	77	4	growth	growth	NOUN
aijes-7150	77	5	was	be	AUX
aijes-7150	77	6	not	not	PART
aijes-7150	77	7	evenly	evenly	ADV
aijes-7150	77	8	distributed	distribute	VERB
aijes-7150	77	9	across	across	ADP
aijes-7150	77	10	all	all	DET
aijes-7150	77	11	regions	region	NOUN
aijes-7150	77	12	,	,	PUNCT
aijes-7150	77	13	as	as	SCONJ
aijes-7150	77	14	only	only	ADV
aijes-7150	77	15	13	13	NUM
aijes-7150	77	16	of	of	ADP
aijes-7150	77	17	them	they	PRON
aijes-7150	77	18	showed	show	VERB
aijes-7150	77	19	improvement	improvement	NOUN
aijes-7150	77	20	compared	compare	VERB
aijes-7150	77	21	to	to	ADP
aijes-7150	77	22	the	the	DET
aijes-7150	77	23	same	same	ADJ
aijes-7150	77	24	period	period	NOUN
aijes-7150	77	25	of	of	ADP
aijes-7150	77	26	the	the	DET
aijes-7150	77	27	previous	previous	ADJ
aijes-7150	77	28	year	year	NOUN
aijes-7150	77	29	.	.	PUNCT
aijes-7150	78	1	these	these	DET
aijes-7150	78	2	findings	finding	NOUN
aijes-7150	78	3	are	be	AUX
aijes-7150	78	4	consistent	consistent	ADJ
aijes-7150	78	5	with	with	ADP
aijes-7150	78	6	existing	exist	VERB
aijes-7150	78	7	literature	literature	NOUN
aijes-7150	78	8	,	,	PUNCT
aijes-7150	78	9	which	which	PRON
aijes-7150	78	10	highlights	highlight	VERB
aijes-7150	78	11	the	the	DET
aijes-7150	78	12	vulnerability	vulnerability	NOUN
aijes-7150	78	13	of	of	ADP
aijes-7150	78	14	economic	economic	ADJ
aijes-7150	78	15	sectors	sector	NOUN
aijes-7150	78	16	to	to	ADP
aijes-7150	78	17	geopolitical	geopolitical	ADJ
aijes-7150	78	18	and	and	CCONJ
aijes-7150	78	19	fiscal	fiscal	ADJ
aijes-7150	78	20	contexts	context	NOUN
aijes-7150	78	21	,	,	PUNCT
aijes-7150	78	22	particularly	particularly	ADV
aijes-7150	78	23	in	in	ADP
aijes-7150	78	24	conflict	conflict	NOUN
aijes-7150	78	25	-	-	PUNCT
aijes-7150	78	26	affected	affect	VERB
aijes-7150	78	27	areas	area	NOUN
aijes-7150	78	28	(	(	PUNCT
aijes-7150	78	29	mazaraki	mazaraki	ADV
aijes-7150	78	30	et	et	PROPN
aijes-7150	78	31	al	al	PROPN
aijes-7150	78	32	.	.	PROPN
aijes-7150	78	33	,	,	PUNCT
aijes-7150	78	34	2024	2024	NUM
aijes-7150	78	35	)	)	PUNCT
aijes-7150	78	36	.	.	PUNCT
aijes-7150	79	1	transfer	transfer	NOUN
aijes-7150	79	2	pricing	pricing	NOUN
aijes-7150	79	3	practices	practice	NOUN
aijes-7150	79	4	used	use	VERB
aijes-7150	79	5	by	by	ADP
aijes-7150	79	6	multinational	multinational	ADJ
aijes-7150	79	7	companies	company	NOUN
aijes-7150	79	8	pose	pose	VERB
aijes-7150	79	9	a	a	DET
aijes-7150	79	10	significant	significant	ADJ
aijes-7150	79	11	challenge	challenge	NOUN
aijes-7150	79	12	for	for	ADP
aijes-7150	79	13	national	national	ADJ
aijes-7150	79	14	economies	economy	NOUN
aijes-7150	79	15	,	,	PUNCT
aijes-7150	79	16	especially	especially	ADV
aijes-7150	79	17	in	in	ADP
aijes-7150	79	18	developing	develop	VERB
aijes-7150	79	19	countries	country	NOUN
aijes-7150	79	20	such	such	ADJ
aijes-7150	79	21	as	as	ADP
aijes-7150	79	22	those	those	PRON
aijes-7150	79	23	in	in	ADP
aijes-7150	79	24	the	the	DET
aijes-7150	79	25	western	western	ADJ
aijes-7150	79	26	balkans	balkans	PROPN
aijes-7150	79	27	.	.	PUNCT
aijes-7150	80	1	as	as	SCONJ
aijes-7150	80	2	highlighted	highlight	VERB
aijes-7150	80	3	in	in	ADP
aijes-7150	80	4	the	the	DET
aijes-7150	80	5	study	study	NOUN
aijes-7150	80	6	on	on	ADP
aijes-7150	80	7	the	the	DET
aijes-7150	80	8	impact	impact	NOUN
aijes-7150	80	9	of	of	ADP
aijes-7150	80	10	transfer	transfer	NOUN
aijes-7150	80	11	pricing	pricing	NOUN
aijes-7150	80	12	on	on	ADP
aijes-7150	80	13	the	the	DET
aijes-7150	80	14	romanian	romanian	ADJ
aijes-7150	80	15	economy	economy	NOUN
aijes-7150	80	16	,	,	PUNCT
aijes-7150	80	17	these	these	DET
aijes-7150	80	18	practices	practice	NOUN
aijes-7150	80	19	can	can	AUX
aijes-7150	80	20	lead	lead	VERB
aijes-7150	80	21	to	to	ADP
aijes-7150	80	22	substantial	substantial	ADJ
aijes-7150	80	23	losses	loss	NOUN
aijes-7150	80	24	in	in	ADP
aijes-7150	80	25	fiscal	fiscal	ADJ
aijes-7150	80	26	revenues	revenue	NOUN
aijes-7150	80	27	for	for	ADP
aijes-7150	80	28	the	the	DET
aijes-7150	80	29	state	state	NOUN
aijes-7150	80	30	budget	budget	NOUN
aijes-7150	80	31	,	,	PUNCT
aijes-7150	80	32	undermining	undermine	VERB
aijes-7150	80	33	fiscal	fiscal	ADJ
aijes-7150	80	34	capacity	capacity	NOUN
aijes-7150	80	35	and	and	CCONJ
aijes-7150	80	36	the	the	DET
aijes-7150	80	37	ability	ability	NOUN
aijes-7150	80	38	to	to	PART
aijes-7150	80	39	finance	finance	VERB
aijes-7150	80	40	public	public	ADJ
aijes-7150	80	41	services	service	NOUN
aijes-7150	80	42	.	.	PUNCT
aijes-7150	81	1	therefore	therefore	ADV
aijes-7150	81	2	,	,	PUNCT
aijes-7150	81	3	governments	government	NOUN
aijes-7150	81	4	need	need	VERB
aijes-7150	81	5	to	to	PART
aijes-7150	81	6	strengthen	strengthen	VERB
aijes-7150	81	7	the	the	DET
aijes-7150	81	8	monitoring	monitoring	NOUN
aijes-7150	81	9	and	and	CCONJ
aijes-7150	81	10	regulation	regulation	NOUN
aijes-7150	81	11	mechanisms	mechanism	NOUN
aijes-7150	81	12	of	of	ADP
aijes-7150	81	13	transfer	transfer	NOUN
aijes-7150	81	14	pricing	pricing	NOUN
aijes-7150	81	15	,	,	PUNCT
aijes-7150	81	16	in	in	ADP
aijes-7150	81	17	line	line	NOUN
aijes-7150	81	18	with	with	ADP
aijes-7150	81	19	international	international	ADJ
aijes-7150	81	20	best	good	ADJ
aijes-7150	81	21	practices	practice	NOUN
aijes-7150	81	22	,	,	PUNCT
aijes-7150	81	23	aiming	aim	VERB
aijes-7150	81	24	to	to	PART
aijes-7150	81	25	strike	strike	VERB
aijes-7150	81	26	a	a	DET
aijes-7150	81	27	balance	balance	NOUN
aijes-7150	81	28	between	between	ADP
aijes-7150	81	29	encouraging	encourage	VERB
aijes-7150	81	30	foreign	foreign	ADJ
aijes-7150	81	31	investment	investment	NOUN
aijes-7150	81	32	and	and	CCONJ
aijes-7150	81	33	preserving	preserve	VERB
aijes-7150	81	34	the	the	DET
aijes-7150	81	35	integrity	integrity	NOUN
aijes-7150	81	36	of	of	ADP
aijes-7150	81	37	the	the	DET
aijes-7150	81	38	tax	tax	NOUN
aijes-7150	81	39	system	system	NOUN
aijes-7150	81	40	.	.	PUNCT
aijes-7150	82	1	this	this	PRON
aijes-7150	82	2	underlines	underline	VERB
aijes-7150	82	3	the	the	DET
aijes-7150	82	4	need	need	NOUN
aijes-7150	82	5	for	for	ADP
aijes-7150	82	6	a	a	DET
aijes-7150	82	7	global	global	ADJ
aijes-7150	82	8	minimum	minimum	ADJ
aijes-7150	82	9	tax	tax	NOUN
aijes-7150	82	10	that	that	PRON
aijes-7150	82	11	ensures	ensure	VERB
aijes-7150	82	12	a	a	DET
aijes-7150	82	13	fair	fair	ADJ
aijes-7150	82	14	and	and	CCONJ
aijes-7150	82	15	sustainable	sustainable	ADJ
aijes-7150	82	16	framework	framework	NOUN
aijes-7150	82	17	for	for	ADP
aijes-7150	82	18	taxing	tax	VERB
aijes-7150	82	19	multinational	multinational	ADJ
aijes-7150	82	20	corporations	corporation	NOUN
aijes-7150	82	21	,	,	PUNCT
aijes-7150	82	22	addressing	address	VERB
aijes-7150	82	23	tax	tax	NOUN
aijes-7150	82	24	avoidance	avoidance	NOUN
aijes-7150	82	25	,	,	PUNCT
aijes-7150	82	26	and	and	CCONJ
aijes-7150	82	27	contributing	contribute	VERB
aijes-7150	82	28	to	to	ADP
aijes-7150	82	29	sustainable	sustainable	ADJ
aijes-7150	82	30	economic	economic	ADJ
aijes-7150	82	31	development	development	NOUN
aijes-7150	82	32	in	in	ADP
aijes-7150	82	33	the	the	DET
aijes-7150	82	34	region	region	NOUN
aijes-7150	82	35	(	(	PUNCT
aijes-7150	82	36	ivan	ivan	PROPN
aijes-7150	82	37	&	&	CCONJ
aijes-7150	82	38	ladar	ladar	PROPN
aijes-7150	82	39	,	,	PUNCT
aijes-7150	82	40	2017	2017	NUM
aijes-7150	82	41	)	)	PUNCT
aijes-7150	82	42	.	.	PUNCT
aijes-7150	83	1	meta	meta	ADJ
aijes-7150	83	2	–	–	PUNCT
aijes-7150	83	3	analysis	analysis	NOUN
aijes-7150	83	4	of	of	ADP
aijes-7150	83	5	research	research	NOUN
aijes-7150	83	6	paper	paper	NOUN
aijes-7150	83	7	global	global	ADJ
aijes-7150	83	8	minimum	minimum	ADJ
aijes-7150	83	9	tax	tax	NOUN
aijes-7150	83	10	and	and	CCONJ
aijes-7150	83	11	the	the	DET
aijes-7150	83	12	determinants	determinant	NOUN
aijes-7150	83	13	of	of	ADP
aijes-7150	83	14	corporate	corporate	ADJ
aijes-7150	83	15	tax	tax	NOUN
aijes-7150	83	16	revenue	revenue	NOUN
aijes-7150	83	17	:	:	PUNCT
aijes-7150	83	18	an	an	DET
aijes-7150	83	19	econometric	econometric	ADJ
aijes-7150	83	20	analysis	analysis	NOUN
aijes-7150	83	21	for	for	ADP
aijes-7150	83	22	the	the	DET
aijes-7150	83	23	western	western	ADJ
aijes-7150	83	24	balkan	balkan	ADJ
aijes-7150	83	25	countries	country	NOUN
aijes-7150	83	26	167	167	NUM
aijes-7150	83	27	in	in	ADP
aijes-7150	83	28	this	this	DET
aijes-7150	83	29	part	part	NOUN
aijes-7150	83	30	,	,	PUNCT
aijes-7150	83	31	a	a	DET
aijes-7150	83	32	considerable	considerable	ADJ
aijes-7150	83	33	number	number	NOUN
aijes-7150	83	34	of	of	ADP
aijes-7150	83	35	scientific	scientific	ADJ
aijes-7150	83	36	works	work	NOUN
aijes-7150	83	37	analyzed	analyze	VERB
aijes-7150	83	38	by	by	ADP
aijes-7150	83	39	the	the	DET
aijes-7150	83	40	following	follow	VERB
aijes-7150	83	41	authors	author	NOUN
aijes-7150	83	42	will	will	AUX
aijes-7150	83	43	be	be	AUX
aijes-7150	83	44	analyzed	analyze	VERB
aijes-7150	83	45	,	,	PUNCT
aijes-7150	83	46	which	which	PRON
aijes-7150	83	47	will	will	AUX
aijes-7150	83	48	be	be	AUX
aijes-7150	83	49	presented	present	VERB
aijes-7150	83	50	in	in	ADP
aijes-7150	83	51	tabular	tabular	NOUN
aijes-7150	83	52	form	form	NOUN
aijes-7150	83	53	and	and	CCONJ
aijes-7150	83	54	which	which	PRON
aijes-7150	83	55	deal	deal	VERB
aijes-7150	83	56	with	with	ADP
aijes-7150	83	57	works	work	NOUN
aijes-7150	83	58	with	with	ADP
aijes-7150	83	59	the	the	DET
aijes-7150	83	60	same	same	ADJ
aijes-7150	83	61	theme	theme	NOUN
aijes-7150	83	62	as	as	ADP
aijes-7150	83	63	our	our	PRON
aijes-7150	83	64	work	work	NOUN
aijes-7150	83	65	.	.	PUNCT
aijes-7150	84	1	table	table	NOUN
aijes-7150	84	2	2	2	NUM
aijes-7150	84	3	.	.	X
aijes-7150	85	1	meta	meta	VERB
aijes-7150	85	2	-	-	PUNCT
aijes-7150	85	3	analysis	analysis	NOUN
aijes-7150	85	4	of	of	ADP
aijes-7150	85	5	research	research	NOUN
aijes-7150	85	6	author	author	NOUN
aijes-7150	85	7	year	year	NOUN
aijes-7150	85	8	title	title	NOUN
aijes-7150	85	9	methodology	methodology	NOUN
aijes-7150	85	10	finding	finding	NOUN
aijes-7150	85	11	(	(	PUNCT
aijes-7150	85	12	mintz	mintz	NOUN
aijes-7150	85	13	,	,	PUNCT
aijes-7150	85	14	2022	2022	NUM
aijes-7150	85	15	)	)	PUNCT
aijes-7150	85	16	2022	2022	NUM
aijes-7150	85	17	the	the	DET
aijes-7150	85	18	global	global	ADJ
aijes-7150	85	19	corporate	corporate	ADJ
aijes-7150	85	20	minimum	minimum	ADJ
aijes-7150	85	21	tax	tax	NOUN
aijes-7150	85	22	:	:	PUNCT
aijes-7150	85	23	a	a	DET
aijes-7150	85	24	cure	cure	NOUN
aijes-7150	85	25	or	or	CCONJ
aijes-7150	85	26	not	not	PART
aijes-7150	85	27	?	?	PUNCT
aijes-7150	86	1	panel	panel	NOUN
aijes-7150	86	2	data	data	VERB
aijes-7150	86	3	the	the	DET
aijes-7150	86	4	results	result	NOUN
aijes-7150	86	5	suggest	suggest	VERB
aijes-7150	86	6	that	that	SCONJ
aijes-7150	86	7	,	,	PUNCT
aijes-7150	86	8	to	to	PART
aijes-7150	86	9	ensure	ensure	VERB
aijes-7150	86	10	that	that	SCONJ
aijes-7150	86	11	passive	passive	ADJ
aijes-7150	86	12	income	income	NOUN
aijes-7150	86	13	is	be	AUX
aijes-7150	86	14	taxed	tax	VERB
aijes-7150	86	15	,	,	PUNCT
aijes-7150	86	16	many	many	ADJ
aijes-7150	86	17	countries	country	NOUN
aijes-7150	86	18	could	could	AUX
aijes-7150	86	19	take	take	VERB
aijes-7150	86	20	action	action	NOUN
aijes-7150	86	21	to	to	PART
aijes-7150	86	22	tighten	tighten	VERB
aijes-7150	86	23	their	their	PRON
aijes-7150	86	24	foreign	foreign	ADJ
aijes-7150	86	25	business	business	NOUN
aijes-7150	86	26	control	control	NOUN
aijes-7150	86	27	rules	rule	NOUN
aijes-7150	86	28	.	.	PUNCT
aijes-7150	87	1	it	it	PRON
aijes-7150	87	2	is	be	AUX
aijes-7150	87	3	unclear	unclear	ADJ
aijes-7150	87	4	whether	whether	SCONJ
aijes-7150	87	5	a	a	DET
aijes-7150	87	6	minimum	minimum	ADJ
aijes-7150	87	7	corporate	corporate	ADJ
aijes-7150	87	8	tax	tax	NOUN
aijes-7150	87	9	worldwide	worldwide	ADV
aijes-7150	87	10	would	would	AUX
aijes-7150	87	11	be	be	AUX
aijes-7150	87	12	more	more	ADV
aijes-7150	87	13	effective	effective	ADJ
aijes-7150	87	14	in	in	ADP
aijes-7150	87	15	reducing	reduce	VERB
aijes-7150	87	16	profit	profit	NOUN
aijes-7150	87	17	shifting	shift	VERB
aijes-7150	87	18	than	than	ADP
aijes-7150	87	19	other	other	ADJ
aijes-7150	87	20	focused	focused	ADJ
aijes-7150	87	21	initiatives	initiative	NOUN
aijes-7150	87	22	,	,	PUNCT
aijes-7150	87	23	given	give	VERB
aijes-7150	87	24	the	the	DET
aijes-7150	87	25	complexity	complexity	NOUN
aijes-7150	87	26	of	of	ADP
aijes-7150	87	27	all	all	DET
aijes-7150	87	28	these	these	DET
aijes-7150	87	29	regulations	regulation	NOUN
aijes-7150	87	30	.	.	PUNCT
aijes-7150	88	1	(	(	PUNCT
aijes-7150	88	2	johannesen	johannesen	ADJ
aijes-7150	88	3	,	,	PUNCT
aijes-7150	88	4	2022	2022	NUM
aijes-7150	88	5	)	)	PUNCT
aijes-7150	88	6	2022	2022	NUM
aijes-7150	88	7	the	the	DET
aijes-7150	88	8	global	global	ADJ
aijes-7150	88	9	minimum	minimum	ADJ
aijes-7150	88	10	tax	tax	NOUN
aijes-7150	88	11	meta	meta	NOUN
aijes-7150	88	12	analysis	analysis	NOUN
aijes-7150	88	13	from	from	ADP
aijes-7150	88	14	the	the	DET
aijes-7150	88	15	findings	finding	NOUN
aijes-7150	88	16	,	,	PUNCT
aijes-7150	88	17	we	we	PRON
aijes-7150	88	18	can	can	AUX
aijes-7150	88	19	say	say	VERB
aijes-7150	88	20	that	that	SCONJ
aijes-7150	88	21	the	the	DET
aijes-7150	88	22	global	global	ADJ
aijes-7150	88	23	minimum	minimum	ADJ
aijes-7150	88	24	tax	tax	NOUN
aijes-7150	88	25	increases	increase	VERB
aijes-7150	88	26	the	the	DET
aijes-7150	88	27	welfare	welfare	NOUN
aijes-7150	88	28	of	of	ADP
aijes-7150	88	29	individuals	individual	NOUN
aijes-7150	88	30	on	on	ADP
aijes-7150	88	31	the	the	DET
aijes-7150	88	32	one	one	NUM
aijes-7150	88	33	hand	hand	NOUN
aijes-7150	88	34	,	,	PUNCT
aijes-7150	88	35	but	but	CCONJ
aijes-7150	88	36	also	also	ADV
aijes-7150	88	37	increases	increase	VERB
aijes-7150	88	38	government	government	NOUN
aijes-7150	88	39	revenue	revenue	NOUN
aijes-7150	88	40	by	by	ADP
aijes-7150	88	41	preventing	prevent	VERB
aijes-7150	88	42	profit	profit	NOUN
aijes-7150	88	43	shifting	shifting	NOUN
aijes-7150	88	44	.	.	PUNCT
aijes-7150	89	1	however	however	ADV
aijes-7150	89	2	,	,	PUNCT
aijes-7150	89	3	by	by	ADP
aijes-7150	89	4	raising	raise	VERB
aijes-7150	89	5	tax	tax	NOUN
aijes-7150	89	6	rates	rate	NOUN
aijes-7150	89	7	and	and	CCONJ
aijes-7150	89	8	shifting	shift	VERB
aijes-7150	89	9	resources	resource	NOUN
aijes-7150	89	10	away	away	ADV
aijes-7150	89	11	from	from	ADP
aijes-7150	89	12	businesses	business	NOUN
aijes-7150	89	13	,	,	PUNCT
aijes-7150	89	14	this	this	PRON
aijes-7150	89	15	reduces	reduce	VERB
aijes-7150	89	16	their	their	PRON
aijes-7150	89	17	welfare	welfare	NOUN
aijes-7150	89	18	.	.	PUNCT
aijes-7150	90	1	when	when	SCONJ
aijes-7150	90	2	profit	profit	NOUN
aijes-7150	90	3	shifting	shifting	NOUN
aijes-7150	90	4	is	be	AUX
aijes-7150	90	5	paused	pause	VERB
aijes-7150	90	6	in	in	ADP
aijes-7150	90	7	some	some	DET
aijes-7150	90	8	form	form	NOUN
aijes-7150	90	9	and	and	CCONJ
aijes-7150	90	10	the	the	DET
aijes-7150	90	11	global	global	ADJ
aijes-7150	90	12	minimum	minimum	NOUN
aijes-7150	90	13	rate	rate	NOUN
aijes-7150	90	14	is	be	AUX
aijes-7150	90	15	high	high	ADJ
aijes-7150	90	16	enough	enough	ADV
aijes-7150	90	17	,	,	PUNCT
aijes-7150	90	18	there	there	PRON
aijes-7150	90	19	is	be	VERB
aijes-7150	90	20	an	an	DET
aijes-7150	90	21	undeniable	undeniable	ADJ
aijes-7150	90	22	positive	positive	ADJ
aijes-7150	90	23	net	net	ADJ
aijes-7150	90	24	welfare	welfare	NOUN
aijes-7150	90	25	effect	effect	NOUN
aijes-7150	90	26	.	.	PUNCT
aijes-7150	91	1	(	(	PUNCT
aijes-7150	91	2	mrozek	mrozek	NOUN
aijes-7150	91	3	,	,	PUNCT
aijes-7150	91	4	2023	2023	NUM
aijes-7150	91	5	)	)	PUNCT
aijes-7150	91	6	2023	2023	NUM
aijes-7150	91	7	the	the	DET
aijes-7150	91	8	global	global	ADJ
aijes-7150	91	9	minimum	minimum	ADJ
aijes-7150	91	10	tax	tax	NOUN
aijes-7150	91	11	:	:	PUNCT
aijes-7150	91	12	hurdles	hurdle	NOUN
aijes-7150	91	13	to	to	ADP
aijes-7150	91	14	implementation	implementation	NOUN
aijes-7150	91	15	of	of	ADP
aijes-7150	91	16	an	an	DET
aijes-7150	91	17	effective	effective	ADJ
aijes-7150	91	18	tax	tax	NOUN
aijes-7150	91	19	meta	meta	NOUN
aijes-7150	91	20	analysis	analysis	NOUN
aijes-7150	91	21	according	accord	VERB
aijes-7150	91	22	to	to	ADP
aijes-7150	91	23	the	the	DET
aijes-7150	91	24	research	research	NOUN
aijes-7150	91	25	findings	finding	NOUN
aijes-7150	91	26	,	,	PUNCT
aijes-7150	91	27	the	the	DET
aijes-7150	91	28	oecd	oecd	PROPN
aijes-7150	91	29	will	will	AUX
aijes-7150	91	30	not	not	PART
aijes-7150	91	31	be	be	AUX
aijes-7150	91	32	able	able	ADJ
aijes-7150	91	33	to	to	PART
aijes-7150	91	34	implement	implement	VERB
aijes-7150	91	35	its	its	PRON
aijes-7150	91	36	two	two	NUM
aijes-7150	91	37	-pole	-pole	ADJ
aijes-7150	91	38	strategy	strategy	NOUN
aijes-7150	91	39	by	by	ADP
aijes-7150	91	40	2024	2024	NUM
aijes-7150	91	41	unless	unless	SCONJ
aijes-7150	91	42	it	it	PRON
aijes-7150	91	43	is	be	AUX
aijes-7150	91	44	noted	note	VERB
aijes-7150	91	45	by	by	ADP
aijes-7150	91	46	all	all	DET
aijes-7150	91	47	legislative	legislative	ADJ
aijes-7150	91	48	bodies	body	NOUN
aijes-7150	91	49	.	.	PUNCT
aijes-7150	92	1	large	large	ADJ
aijes-7150	92	2	multinational	multinational	ADJ
aijes-7150	92	3	firms	firm	NOUN
aijes-7150	92	4	,	,	PUNCT
aijes-7150	92	5	governments	government	NOUN
aijes-7150	92	6	around	around	ADP
aijes-7150	92	7	the	the	DET
aijes-7150	92	8	world	world	NOUN
aijes-7150	92	9	,	,	PUNCT
aijes-7150	92	10	the	the	DET
aijes-7150	92	11	accounting	accounting	NOUN
aijes-7150	92	12	sector	sector	NOUN
aijes-7150	92	13	,	,	PUNCT
aijes-7150	92	14	and	and	CCONJ
aijes-7150	92	15	the	the	DET
aijes-7150	92	16	global	global	ADJ
aijes-7150	92	17	economy	economy	NOUN
aijes-7150	92	18	in	in	ADP
aijes-7150	92	19	general	general	ADJ
aijes-7150	92	20	should	should	AUX
aijes-7150	92	21	consider	consider	VERB
aijes-7150	92	22	these	these	DET
aijes-7150	92	23	results	result	NOUN
aijes-7150	92	24	.	.	PUNCT
aijes-7150	93	1	the	the	DET
aijes-7150	93	2	research	research	NOUN
aijes-7150	93	3	shows	show	VERB
aijes-7150	93	4	that	that	SCONJ
aijes-7150	93	5	legislation	legislation	NOUN
aijes-7150	93	6	can	can	AUX
aijes-7150	93	7	be	be	AUX
aijes-7150	93	8	approved	approve	VERB
aijes-7150	93	9	and	and	CCONJ
aijes-7150	93	10	only	only	ADV
aijes-7150	93	11	succeed	succeed	VERB
aijes-7150	93	12	if	if	SCONJ
aijes-7150	93	13	the	the	DET
aijes-7150	93	14	stakeholders	stakeholder	NOUN
aijes-7150	93	15	cooperate	cooperate	VERB
aijes-7150	93	16	to	to	ADP
aijes-7150	93	17	an	an	DET
aijes-7150	93	18	extreme	extreme	ADJ
aijes-7150	93	19	extent	extent	NOUN
aijes-7150	93	20	.	.	PUNCT
aijes-7150	94	1	(	(	PUNCT
aijes-7150	94	2	schjelderup	schjelderup	NOUN
aijes-7150	94	3	&	&	CCONJ
aijes-7150	94	4	stahler	stahler	NOUN
aijes-7150	94	5	,	,	PUNCT
aijes-7150	94	6	2024	2024	NUM
aijes-7150	94	7	)	)	PUNCT
aijes-7150	94	8	2023	2023	NUM
aijes-7150	94	9	the	the	DET
aijes-7150	94	10	economics	economic	NOUN
aijes-7150	94	11	of	of	ADP
aijes-7150	94	12	the	the	DET
aijes-7150	94	13	global	global	ADJ
aijes-7150	94	14	minimum	minimum	ADJ
aijes-7150	94	15	tax	tax	NOUN
aijes-7150	94	16	meta	meta	NOUN
aijes-7150	94	17	analysis	analysis	NOUN
aijes-7150	94	18	it	it	PRON
aijes-7150	94	19	follows	follow	VERB
aijes-7150	94	20	that	that	SCONJ
aijes-7150	94	21	if	if	SCONJ
aijes-7150	94	22	sbie	sbie	NOUN
aijes-7150	94	23	is	be	AUX
aijes-7150	94	24	positive	positive	ADJ
aijes-7150	94	25	,	,	PUNCT
aijes-7150	94	26	a	a	DET
aijes-7150	94	27	minimum	minimum	ADJ
aijes-7150	94	28	15	15	NUM
aijes-7150	94	29	%	%	NOUN
aijes-7150	94	30	corporate	corporate	ADJ
aijes-7150	94	31	tax	tax	NOUN
aijes-7150	94	32	for	for	ADP
aijes-7150	94	33	lowtax	lowtax	NOUN
aijes-7150	94	34	subsidiaries	subsidiary	NOUN
aijes-7150	94	35	is	be	AUX
aijes-7150	94	36	not	not	PART
aijes-7150	94	37	met	meet	VERB
aijes-7150	94	38	.	.	PUNCT
aijes-7150	95	1	we	we	PRON
aijes-7150	95	2	demonstrate	demonstrate	VERB
aijes-7150	95	3	that	that	SCONJ
aijes-7150	95	4	while	while	SCONJ
aijes-7150	95	5	pillar	pillar	NOUN
aijes-7150	95	6	2	2	NUM
aijes-7150	95	7	reduces	reduce	VERB
aijes-7150	95	8	tax	tax	NOUN
aijes-7150	95	9	motivated	motivated	ADJ
aijes-7150	95	10	transfer	transfer	NOUN
aijes-7150	95	11	prices	price	NOUN
aijes-7150	95	12	,	,	PUNCT
aijes-7150	95	13	it	it	PRON
aijes-7150	95	14	changes	change	VERB
aijes-7150	95	15	employment	employment	NOUN
aijes-7150	95	16	,	,	PUNCT
aijes-7150	95	17	investments	investment	NOUN
aijes-7150	95	18	,	,	PUNCT
aijes-7150	95	19	and	and	CCONJ
aijes-7150	95	20	import	import	NOUN
aijes-7150	95	21	incentives	incentive	NOUN
aijes-7150	95	22	.	.	PUNCT
aijes-7150	96	1	moreover	moreover	ADV
aijes-7150	96	2	,	,	PUNCT
aijes-7150	96	3	we	we	PRON
aijes-7150	96	4	show	show	VERB
aijes-7150	96	5	that	that	SCONJ
aijes-7150	96	6	sbie	sbie	NOUN
aijes-7150	96	7	is	be	AUX
aijes-7150	96	8	comparable	comparable	ADJ
aijes-7150	96	9	to	to	ADP
aijes-7150	96	10	a	a	DET
aijes-7150	96	11	production	production	NOUN
aijes-7150	96	12	subsidy	subsidy	NOUN
aijes-7150	96	13	for	for	ADP
aijes-7150	96	14	a	a	DET
aijes-7150	96	15	very	very	ADV
aijes-7150	96	16	high	high	ADJ
aijes-7150	96	17	part	part	NOUN
aijes-7150	96	18	duresa	duresa	PROPN
aijes-7150	96	19	kilaj	kilaj	PROPN
aijes-7150	96	20	,	,	PUNCT
aijes-7150	96	21	abdymenaf	abdymenaf	PROPN
aijes-7150	96	22	bexheti	bexheti	PROPN
aijes-7150	96	23	,	,	PUNCT
aijes-7150	96	24	sadri	sadri	ADJ
aijes-7150	96	25	alija	alija	NOUN
aijes-7150	96	26	168	168	NUM
aijes-7150	96	27	of	of	ADP
aijes-7150	96	28	work	work	NOUN
aijes-7150	96	29	and/or	and/or	CCONJ
aijes-7150	96	30	capital	capital	NOUN
aijes-7150	96	31	.	.	PUNCT
aijes-7150	97	1	(	(	PUNCT
aijes-7150	97	2	haufler	haufler	PROPN
aijes-7150	97	3	&	&	CCONJ
aijes-7150	97	4	kato	kato	PROPN
aijes-7150	97	5	,	,	PUNCT
aijes-7150	97	6	2024	2024	NUM
aijes-7150	97	7	)	)	PUNCT
aijes-7150	97	8	2024	2024	NUM
aijes-7150	97	9	a	a	DET
aijes-7150	97	10	global	global	ADJ
aijes-7150	97	11	minimum	minimum	ADJ
aijes-7150	97	12	tax	tax	NOUN
aijes-7150	97	13	forlarge	forlarge	NOUN
aijes-7150	97	14	firms	firm	NOUN
aijes-7150	97	15	only	only	ADV
aijes-7150	97	16	:	:	PUNCT
aijes-7150	97	17	implications	implication	NOUN
aijes-7150	97	18	for	for	ADP
aijes-7150	97	19	tax	tax	NOUN
aijes-7150	97	20	competition	competition	NOUN
aijes-7150	97	21	meta	meta	ADJ
aijes-7150	97	22	analysis	analysis	NOUN
aijes-7150	97	23	the	the	DET
aijes-7150	97	24	results	result	NOUN
aijes-7150	97	25	say	say	VERB
aijes-7150	97	26	it	it	PRON
aijes-7150	97	27	is	be	AUX
aijes-7150	97	28	not	not	PART
aijes-7150	97	29	certain	certain	ADJ
aijes-7150	97	30	that	that	SCONJ
aijes-7150	97	31	tax	tax	NOUN
aijes-7150	97	32	discrimination	discrimination	NOUN
aijes-7150	97	33	always	always	ADV
aijes-7150	97	34	results	result	VERB
aijes-7150	97	35	in	in	ADP
aijes-7150	97	36	lower	low	ADJ
aijes-7150	97	37	levels	level	NOUN
aijes-7150	97	38	of	of	ADP
aijes-7150	97	39	taxes	taxis	NOUN
aijes-7150	97	40	for	for	ADP
aijes-7150	97	41	small	small	ADJ
aijes-7150	97	42	multinational	multinational	ADJ
aijes-7150	97	43	corporations	corporation	NOUN
aijes-7150	97	44	in	in	ADP
aijes-7150	97	45	a	a	DET
aijes-7150	97	46	business	business	NOUN
aijes-7150	97	47	environment	environment	NOUN
aijes-7150	97	48	.	.	PUNCT
aijes-7150	98	1	including	include	VERB
aijes-7150	98	2	a	a	DET
aijes-7150	98	3	response	response	NOUN
aijes-7150	98	4	separated	separate	VERB
aijes-7150	98	5	by	by	ADP
aijes-7150	98	6	multinational	multinational	ADJ
aijes-7150	98	7	corporations	corporation	NOUN
aijes-7150	98	8	to	to	PART
aijes-7150	98	9	take	take	VERB
aijes-7150	98	10	advantage	advantage	NOUN
aijes-7150	98	11	of	of	ADP
aijes-7150	98	12	lower	low	ADJ
aijes-7150	98	13	tax	tax	NOUN
aijes-7150	98	14	levels	level	NOUN
aijes-7150	98	15	for	for	ADP
aijes-7150	98	16	small	small	ADJ
aijes-7150	98	17	mnes	mne	NOUN
aijes-7150	98	18	would	would	AUX
aijes-7150	98	19	be	be	AUX
aijes-7150	98	20	the	the	DET
aijes-7150	98	21	third	third	ADJ
aijes-7150	98	22	and	and	CCONJ
aijes-7150	98	23	last	last	ADJ
aijes-7150	98	24	extension	extension	NOUN
aijes-7150	98	25	.	.	PUNCT
aijes-7150	99	1	source	source	NOUN
aijes-7150	99	2	:	:	PUNCT
aijes-7150	99	3	collecting	collect	VERB
aijes-7150	99	4	data	datum	NOUN
aijes-7150	99	5	from	from	ADP
aijes-7150	99	6	the	the	DET
aijes-7150	99	7	author	author	NOUN
aijes-7150	99	8	(	(	PUNCT
aijes-7150	99	9	2025	2025	NUM
aijes-7150	99	10	)	)	PUNCT
aijes-7150	99	11	scientific	scientific	ADJ
aijes-7150	99	12	research	research	NOUN
aijes-7150	99	13	methodology	methodology	NOUN
aijes-7150	99	14	the	the	DET
aijes-7150	99	15	aim	aim	NOUN
aijes-7150	99	16	of	of	ADP
aijes-7150	99	17	this	this	DET
aijes-7150	99	18	paper	paper	NOUN
aijes-7150	99	19	is	be	AUX
aijes-7150	99	20	to	to	PART
aijes-7150	99	21	analyze	analyze	VERB
aijes-7150	99	22	the	the	DET
aijes-7150	99	23	global	global	ADJ
aijes-7150	99	24	minimum	minimum	ADJ
aijes-7150	99	25	tax	tax	NOUN
aijes-7150	99	26	of	of	ADP
aijes-7150	99	27	15	15	NUM
aijes-7150	99	28	%	%	NOUN
aijes-7150	99	29	for	for	ADP
aijes-7150	99	30	international	international	ADJ
aijes-7150	99	31	corporations	corporation	NOUN
aijes-7150	99	32	,	,	PUNCT
aijes-7150	99	33	focusing	focus	VERB
aijes-7150	99	34	on	on	ADP
aijes-7150	99	35	the	the	DET
aijes-7150	99	36	factors	factor	NOUN
aijes-7150	99	37	that	that	PRON
aijes-7150	99	38	influence	influence	VERB
aijes-7150	99	39	corporate	corporate	ADJ
aijes-7150	99	40	tax	tax	NOUN
aijes-7150	99	41	revenues	revenue	NOUN
aijes-7150	99	42	,	,	PUNCT
aijes-7150	99	43	particularly	particularly	ADV
aijes-7150	99	44	in	in	ADP
aijes-7150	99	45	the	the	DET
aijes-7150	99	46	western	western	ADJ
aijes-7150	99	47	balkans	balkans	PROPN
aijes-7150	99	48	.	.	PUNCT
aijes-7150	100	1	to	to	PART
aijes-7150	100	2	carry	carry	VERB
aijes-7150	100	3	out	out	ADP
aijes-7150	100	4	the	the	DET
aijes-7150	100	5	research	research	NOUN
aijes-7150	100	6	,	,	PUNCT
aijes-7150	100	7	will	will	AUX
aijes-7150	100	8	use	use	VERB
aijes-7150	100	9	secondary	secondary	ADJ
aijes-7150	100	10	data	datum	NOUN
aijes-7150	100	11	provided	provide	VERB
aijes-7150	100	12	by	by	ADP
aijes-7150	100	13	reliable	reliable	ADJ
aijes-7150	100	14	sources	source	NOUN
aijes-7150	100	15	from	from	ADP
aijes-7150	100	16	the	the	DET
aijes-7150	100	17	world	world	PROPN
aijes-7150	100	18	bank	bank	PROPN
aijes-7150	100	19	,	,	PUNCT
aijes-7150	100	20	the	the	DET
aijes-7150	100	21	international	international	ADJ
aijes-7150	100	22	monetary	monetary	ADJ
aijes-7150	100	23	fund	fund	PROPN
aijes-7150	100	24	,	,	PUNCT
aijes-7150	100	25	eurostat	eurostat	PROPN
aijes-7150	100	26	,	,	PUNCT
aijes-7150	100	27	and	and	CCONJ
aijes-7150	100	28	others	other	NOUN
aijes-7150	100	29	.	.	PUNCT
aijes-7150	101	1	also	also	ADV
aijes-7150	101	2	,	,	PUNCT
aijes-7150	101	3	in	in	ADP
aijes-7150	101	4	the	the	DET
aijes-7150	101	5	literature	literature	NOUN
aijes-7150	101	6	review	review	PROPN
aijes-7150	101	7	part	part	NOUN
aijes-7150	101	8	,	,	PUNCT
aijes-7150	101	9	we	we	PRON
aijes-7150	101	10	will	will	AUX
aijes-7150	101	11	focus	focus	VERB
aijes-7150	101	12	on	on	ADP
aijes-7150	101	13	the	the	DET
aijes-7150	101	14	works	work	NOUN
aijes-7150	101	15	of	of	ADP
aijes-7150	101	16	different	different	ADJ
aijes-7150	101	17	authors	author	NOUN
aijes-7150	101	18	,	,	PUNCT
aijes-7150	101	19	together	together	ADV
aijes-7150	101	20	with	with	ADP
aijes-7150	101	21	relevant	relevant	ADJ
aijes-7150	101	22	books	book	NOUN
aijes-7150	101	23	by	by	ADP
aijes-7150	101	24	experts	expert	NOUN
aijes-7150	101	25	in	in	ADP
aijes-7150	101	26	the	the	DET
aijes-7150	101	27	fields	field	NOUN
aijes-7150	101	28	of	of	ADP
aijes-7150	101	29	finance	finance	NOUN
aijes-7150	101	30	,	,	PUNCT
aijes-7150	101	31	economics	economic	NOUN
aijes-7150	101	32	,	,	PUNCT
aijes-7150	101	33	and	and	CCONJ
aijes-7150	101	34	taxes	taxis	NOUN
aijes-7150	101	35	.	.	PUNCT
aijes-7150	102	1	also	also	ADV
aijes-7150	102	2	,	,	PUNCT
aijes-7150	102	3	we	we	PRON
aijes-7150	102	4	will	will	AUX
aijes-7150	102	5	focus	focus	VERB
aijes-7150	102	6	on	on	ADP
aijes-7150	102	7	various	various	ADJ
aijes-7150	102	8	international	international	ADJ
aijes-7150	102	9	conferences	conference	NOUN
aijes-7150	102	10	,	,	PUNCT
aijes-7150	102	11	numerous	numerous	ADJ
aijes-7150	102	12	reports	report	NOUN
aijes-7150	102	13	and	and	CCONJ
aijes-7150	102	14	safe	safe	ADJ
aijes-7150	102	15	resources	resource	NOUN
aijes-7150	102	16	from	from	ADP
aijes-7150	102	17	the	the	DET
aijes-7150	102	18	internet	internet	NOUN
aijes-7150	102	19	.	.	PUNCT
aijes-7150	103	1	the	the	DET
aijes-7150	103	2	study	study	NOUN
aijes-7150	103	3	will	will	AUX
aijes-7150	103	4	use	use	VERB
aijes-7150	103	5	panel	panel	NOUN
aijes-7150	103	6	data	datum	NOUN
aijes-7150	103	7	covering	cover	VERB
aijes-7150	103	8	20	20	NUM
aijes-7150	103	9	years	year	NOUN
aijes-7150	103	10	(	(	PUNCT
aijes-7150	103	11	2004	2004	NUM
aijes-7150	103	12	-	-	SYM
aijes-7150	103	13	2023	2023	NUM
aijes-7150	103	14	)	)	PUNCT
aijes-7150	103	15	and	and	CCONJ
aijes-7150	103	16	the	the	DET
aijes-7150	103	17	countries	country	NOUN
aijes-7150	103	18	we	we	PRON
aijes-7150	103	19	will	will	AUX
aijes-7150	103	20	analyze	analyze	VERB
aijes-7150	103	21	are	be	AUX
aijes-7150	103	22	(	(	PUNCT
aijes-7150	103	23	bosnia	bosnia	PROPN
aijes-7150	103	24	and	and	CCONJ
aijes-7150	103	25	herzegovina	herzegovina	PROPN
aijes-7150	103	26	,	,	PUNCT
aijes-7150	103	27	kosovo	kosovo	PROPN
aijes-7150	103	28	,	,	PUNCT
aijes-7150	103	29	montenegro	montenegro	PROPN
aijes-7150	103	30	,	,	PUNCT
aijes-7150	103	31	north	north	NOUN
aijes-7150	103	32	macedonia	macedonia	PROPN
aijes-7150	103	33	,	,	PUNCT
aijes-7150	103	34	serbia	serbia	PROPN
aijes-7150	103	35	,	,	PUNCT
aijes-7150	103	36	and	and	CCONJ
aijes-7150	103	37	albania	albania	PROPN
aijes-7150	103	38	)	)	PUNCT
aijes-7150	103	39	.	.	PUNCT
aijes-7150	104	1	for	for	ADP
aijes-7150	104	2	data	data	NOUN
aijes-7150	104	3	processing	processing	NOUN
aijes-7150	104	4	,	,	PUNCT
aijes-7150	104	5	we	we	PRON
aijes-7150	104	6	will	will	AUX
aijes-7150	104	7	use	use	VERB
aijes-7150	104	8	the	the	DET
aijes-7150	104	9	stata	stata	NOUN
aijes-7150	104	10	software	software	NOUN
aijes-7150	104	11	program	program	NOUN
aijes-7150	104	12	.	.	PUNCT
aijes-7150	105	1	the	the	DET
aijes-7150	105	2	importance	importance	NOUN
aijes-7150	105	3	of	of	ADP
aijes-7150	105	4	the	the	DET
aijes-7150	105	5	paper	paper	NOUN
aijes-7150	105	6	lies	lie	VERB
aijes-7150	105	7	in	in	ADP
aijes-7150	105	8	its	its	PRON
aijes-7150	105	9	aim	aim	NOUN
aijes-7150	105	10	to	to	PART
aijes-7150	105	11	provide	provide	VERB
aijes-7150	105	12	real	real	ADJ
aijes-7150	105	13	and	and	CCONJ
aijes-7150	105	14	consistent	consistent	ADJ
aijes-7150	105	15	results	result	NOUN
aijes-7150	105	16	that	that	PRON
aijes-7150	105	17	can	can	AUX
aijes-7150	105	18	shed	shed	VERB
aijes-7150	105	19	light	light	NOUN
aijes-7150	105	20	on	on	ADP
aijes-7150	105	21	corporate	corporate	ADJ
aijes-7150	105	22	taxes	taxis	NOUN
aijes-7150	105	23	and	and	CCONJ
aijes-7150	105	24	economic	economic	ADJ
aijes-7150	105	25	growth	growth	NOUN
aijes-7150	105	26	.	.	PUNCT
aijes-7150	106	1	the	the	DET
aijes-7150	106	2	variables	variable	NOUN
aijes-7150	106	3	included	include	VERB
aijes-7150	106	4	in	in	ADP
aijes-7150	106	5	this	this	DET
aijes-7150	106	6	research	research	NOUN
aijes-7150	106	7	are	be	AUX
aijes-7150	106	8	:	:	PUNCT
aijes-7150	106	9	dependent	dependent	ADJ
aijes-7150	106	10	variable	variable	NOUN
aijes-7150	106	11	(	(	PUNCT
aijes-7150	106	12	cit	cit	PROPN
aijes-7150	106	13	)	)	PUNCT
aijes-7150	106	14	and	and	CCONJ
aijes-7150	106	15	independent	independent	ADJ
aijes-7150	106	16	variables	variable	NOUN
aijes-7150	106	17	(	(	PUNCT
aijes-7150	106	18	foreign	foreign	ADJ
aijes-7150	106	19	direct	direct	ADJ
aijes-7150	106	20	investment	investment	NOUN
aijes-7150	106	21	,	,	PUNCT
aijes-7150	106	22	gross	gross	ADJ
aijes-7150	106	23	domestic	domestic	ADJ
aijes-7150	106	24	product	product	NOUN
aijes-7150	106	25	per	per	ADP
aijes-7150	106	26	capita	capita	NOUN
aijes-7150	106	27	,	,	PUNCT
aijes-7150	106	28	trade	trade	NOUN
aijes-7150	106	29	openness	openness	NOUN
aijes-7150	106	30	,	,	PUNCT
aijes-7150	106	31	and	and	CCONJ
aijes-7150	106	32	unemployment	unemployment	NOUN
aijes-7150	106	33	)	)	PUNCT
aijes-7150	106	34	.	.	PUNCT
aijes-7150	107	1	the	the	DET
aijes-7150	107	2	data	datum	NOUN
aijes-7150	107	3	will	will	AUX
aijes-7150	107	4	be	be	AUX
aijes-7150	107	5	processed	process	VERB
aijes-7150	107	6	in	in	ADP
aijes-7150	107	7	the	the	DET
aijes-7150	107	8	stata	stata	NOUN
aijes-7150	107	9	program	program	NOUN
aijes-7150	107	10	and	and	CCONJ
aijes-7150	107	11	to	to	PART
aijes-7150	107	12	prove	prove	VERB
aijes-7150	107	13	the	the	DET
aijes-7150	107	14	validity	validity	NOUN
aijes-7150	107	15	of	of	ADP
aijes-7150	107	16	the	the	DET
aijes-7150	107	17	hypotheses	hypothesis	NOUN
aijes-7150	107	18	of	of	ADP
aijes-7150	107	19	this	this	DET
aijes-7150	107	20	study	study	NOUN
aijes-7150	107	21	,	,	PUNCT
aijes-7150	107	22	we	we	PRON
aijes-7150	107	23	will	will	AUX
aijes-7150	107	24	apply	apply	VERB
aijes-7150	107	25	the	the	DET
aijes-7150	107	26	following	follow	VERB
aijes-7150	107	27	statistical	statistical	ADJ
aijes-7150	107	28	tests	test	NOUN
aijes-7150	107	29	:	:	PUNCT
aijes-7150	107	30	descriptive	descriptive	ADJ
aijes-7150	107	31	statistics	statistic	NOUN
aijes-7150	107	32	,	,	PUNCT
aijes-7150	107	33	correlation	correlation	NOUN
aijes-7150	107	34	analysis	analysis	NOUN
aijes-7150	107	35	,	,	PUNCT
aijes-7150	107	36	linear	linear	ADJ
aijes-7150	107	37	regression	regression	NOUN
aijes-7150	107	38	,	,	PUNCT
aijes-7150	107	39	random	random	ADJ
aijes-7150	107	40	effect	effect	NOUN
aijes-7150	107	41	,	,	PUNCT
aijes-7150	107	42	fixed	fixed	ADJ
aijes-7150	107	43	effect	effect	NOUN
aijes-7150	107	44	,	,	PUNCT
aijes-7150	107	45	hausman	hausman	ADJ
aijes-7150	107	46	–	–	PUNCT
aijes-7150	107	47	taylor	taylor	PROPN
aijes-7150	107	48	regression	regression	NOUN
aijes-7150	107	49	and	and	CCONJ
aijes-7150	107	50	gmm	gmm	PROPN
aijes-7150	107	51	.	.	PUNCT
aijes-7150	108	1	arellano	arellano	PROPN
aijes-7150	108	2	bond	bond	PROPN
aijes-7150	108	3	valuation	valuation	NOUN
aijes-7150	108	4	model	model	NOUN
aijes-7150	108	5	,	,	PUNCT
aijes-7150	108	6	generalized	generalized	ADJ
aijes-7150	108	7	valuation	valuation	NOUN
aijes-7150	108	8	equations	equation	NOUN
aijes-7150	108	9	(	(	PUNCT
aijes-7150	108	10	gee	gee	NOUN
aijes-7150	108	11	model	model	PROPN
aijes-7150	108	12	)	)	PUNCT
aijes-7150	108	13	.	.	PUNCT
aijes-7150	109	1	the	the	DET
aijes-7150	109	2	hypothesis	hypothesis	NOUN
aijes-7150	109	3	of	of	ADP
aijes-7150	109	4	the	the	DET
aijes-7150	109	5	study	study	NOUN
aijes-7150	109	6	is	be	AUX
aijes-7150	109	7	:	:	PUNCT
aijes-7150	109	8	h0	h0	NOUN
aijes-7150	109	9	:	:	PUNCT
aijes-7150	109	10	economic	economic	ADJ
aijes-7150	109	11	determinants	determinant	NOUN
aijes-7150	109	12	have	have	VERB
aijes-7150	109	13	a	a	DET
aijes-7150	109	14	positive	positive	ADJ
aijes-7150	109	15	and	and	CCONJ
aijes-7150	109	16	significant	significant	ADJ
aijes-7150	109	17	impact	impact	NOUN
aijes-7150	109	18	on	on	ADP
aijes-7150	109	19	corporate	corporate	ADJ
aijes-7150	109	20	tax	tax	NOUN
aijes-7150	109	21	revenues	revenue	NOUN
aijes-7150	109	22	in	in	ADP
aijes-7150	109	23	the	the	DET
aijes-7150	109	24	countries	country	NOUN
aijes-7150	109	25	of	of	ADP
aijes-7150	109	26	the	the	DET
aijes-7150	109	27	western	western	ADJ
aijes-7150	109	28	balkans	balkans	PROPN
aijes-7150	109	29	.	.	PUNCT
aijes-7150	110	1	h	h	NOUN
aijes-7150	110	2	:	:	PUNCT
aijes-7150	110	3	economic	economic	ADJ
aijes-7150	110	4	determinants	determinant	NOUN
aijes-7150	110	5	do	do	AUX
aijes-7150	110	6	n't	not	PART
aijes-7150	110	7	have	have	VERB
aijes-7150	110	8	a	a	DET
aijes-7150	110	9	positive	positive	ADJ
aijes-7150	110	10	and	and	CCONJ
aijes-7150	110	11	significant	significant	ADJ
aijes-7150	110	12	impact	impact	NOUN
aijes-7150	110	13	on	on	ADP
aijes-7150	110	14	corporate	corporate	ADJ
aijes-7150	110	15	tax	tax	NOUN
aijes-7150	110	16	revenues	revenue	NOUN
aijes-7150	110	17	in	in	ADP
aijes-7150	110	18	the	the	DET
aijes-7150	110	19	countries	country	NOUN
aijes-7150	110	20	of	of	ADP
aijes-7150	110	21	the	the	DET
aijes-7150	110	22	western	western	ADJ
aijes-7150	110	23	balkans	balkans	PROPN
aijes-7150	110	24	.	.	PUNCT
aijes-7150	111	1	the	the	DET
aijes-7150	111	2	research	research	NOUN
aijes-7150	111	3	questions	question	NOUN
aijes-7150	111	4	of	of	ADP
aijes-7150	111	5	the	the	DET
aijes-7150	111	6	research	research	NOUN
aijes-7150	111	7	are	be	AUX
aijes-7150	111	8	:	:	PUNCT
aijes-7150	111	9	1	1	X
aijes-7150	111	10	.	.	X
aijes-7150	112	1	what	what	PRON
aijes-7150	112	2	are	be	AUX
aijes-7150	112	3	the	the	DET
aijes-7150	112	4	effects	effect	NOUN
aijes-7150	112	5	of	of	ADP
aijes-7150	112	6	the	the	DET
aijes-7150	112	7	global	global	ADJ
aijes-7150	112	8	minimum	minimum	ADJ
aijes-7150	112	9	tax	tax	NOUN
aijes-7150	112	10	on	on	ADP
aijes-7150	112	11	the	the	DET
aijes-7150	112	12	economic	economic	ADJ
aijes-7150	112	13	determinants	determinant	NOUN
aijes-7150	112	14	in	in	ADP
aijes-7150	112	15	these	these	DET
aijes-7150	112	16	countries	country	NOUN
aijes-7150	112	17	?	?	PUNCT
aijes-7150	113	1	2	2	X
aijes-7150	113	2	.	.	X
aijes-7150	113	3	does	do	AUX
aijes-7150	113	4	the	the	DET
aijes-7150	113	5	impact	impact	NOUN
aijes-7150	113	6	of	of	ADP
aijes-7150	113	7	the	the	DET
aijes-7150	113	8	global	global	ADJ
aijes-7150	113	9	minimum	minimum	ADJ
aijes-7150	113	10	tax	tax	NOUN
aijes-7150	113	11	differ	differ	VERB
aijes-7150	113	12	between	between	ADP
aijes-7150	113	13	the	the	DET
aijes-7150	113	14	different	different	ADJ
aijes-7150	113	15	countries	country	NOUN
aijes-7150	113	16	of	of	ADP
aijes-7150	113	17	the	the	DET
aijes-7150	113	18	western	western	ADJ
aijes-7150	113	19	balkans	balkans	PROPN
aijes-7150	113	20	?	?	PUNCT
aijes-7150	114	1	3	3	X
aijes-7150	114	2	.	.	X
aijes-7150	114	3	what	what	PRON
aijes-7150	114	4	are	be	AUX
aijes-7150	114	5	the	the	DET
aijes-7150	114	6	main	main	ADJ
aijes-7150	114	7	economic	economic	ADJ
aijes-7150	114	8	factors	factor	NOUN
aijes-7150	114	9	affecting	affect	VERB
aijes-7150	114	10	corporate	corporate	ADJ
aijes-7150	114	11	tax	tax	NOUN
aijes-7150	114	12	revenues	revenue	NOUN
aijes-7150	114	13	in	in	ADP
aijes-7150	114	14	western	western	ADJ
aijes-7150	114	15	balkan	balkan	ADJ
aijes-7150	114	16	countries	country	NOUN
aijes-7150	114	17	?	?	PUNCT
aijes-7150	115	1	table	table	NOUN
aijes-7150	115	2	3	3	NUM
aijes-7150	115	3	.	.	PUNCT
aijes-7150	116	1	description	description	NOUN
aijes-7150	116	2	of	of	ADP
aijes-7150	116	3	the	the	DET
aijes-7150	116	4	variables	variable	NOUN
aijes-7150	116	5	included	include	VERB
aijes-7150	116	6	in	in	ADP
aijes-7150	116	7	the	the	DET
aijes-7150	116	8	econometric	econometric	ADJ
aijes-7150	116	9	models	model	NOUN
aijes-7150	116	10	global	global	ADJ
aijes-7150	116	11	minimum	minimum	ADJ
aijes-7150	116	12	tax	tax	NOUN
aijes-7150	116	13	and	and	CCONJ
aijes-7150	116	14	the	the	DET
aijes-7150	116	15	determinants	determinant	NOUN
aijes-7150	116	16	of	of	ADP
aijes-7150	116	17	corporate	corporate	ADJ
aijes-7150	116	18	tax	tax	NOUN
aijes-7150	116	19	revenue	revenue	NOUN
aijes-7150	116	20	:	:	PUNCT
aijes-7150	116	21	an	an	DET
aijes-7150	116	22	econometric	econometric	ADJ
aijes-7150	116	23	analysis	analysis	NOUN
aijes-7150	116	24	for	for	ADP
aijes-7150	116	25	the	the	DET
aijes-7150	116	26	western	western	ADJ
aijes-7150	116	27	balkan	balkan	ADJ
aijes-7150	116	28	countries	country	NOUN
aijes-7150	116	29	169	169	NUM
aijes-7150	116	30	source	source	NOUN
aijes-7150	116	31	:	:	PUNCT
aijes-7150	116	32	data	datum	NOUN
aijes-7150	116	33	obtained	obtain	VERB
aijes-7150	116	34	by	by	ADP
aijes-7150	116	35	authors	author	NOUN
aijes-7150	116	36	(	(	PUNCT
aijes-7150	116	37	2025	2025	NUM
aijes-7150	116	38	)	)	PUNCT
aijes-7150	116	39	the	the	DET
aijes-7150	116	40	econometric	econometric	ADJ
aijes-7150	116	41	model	model	NOUN
aijes-7150	116	42	that	that	PRON
aijes-7150	116	43	will	will	AUX
aijes-7150	116	44	be	be	AUX
aijes-7150	116	45	used	use	VERB
aijes-7150	116	46	in	in	ADP
aijes-7150	116	47	this	this	DET
aijes-7150	116	48	study	study	NOUN
aijes-7150	116	49	is	be	AUX
aijes-7150	116	50	specified	specify	VERB
aijes-7150	116	51	as	as	SCONJ
aijes-7150	116	52	follows	follow	VERB
aijes-7150	116	53	:	:	PUNCT
aijes-7150	116	54	cti	cti	PROPN
aijes-7150	116	55	=	=	PUNCT
aijes-7150	116	56	β0	β0	PROPN
aijes-7150	116	57	+	+	CCONJ
aijes-7150	116	58	β1fdi	β1fdi	PROPN
aijes-7150	116	59	+	+	NUM
aijes-7150	116	60	β2gdpc+	β2gdpc+	ADV
aijes-7150	116	61	+	+	PUNCT
aijes-7150	116	62	β3to	β3to	PUNCT
aijes-7150	117	1	+	+	NUM
aijes-7150	117	2	β4unmp	β4unmp	NOUN
aijes-7150	117	3	+	+	CCONJ
aijes-7150	117	4	γit	γit	INTJ
aijes-7150	117	5	where	where	SCONJ
aijes-7150	117	6	:	:	PUNCT
aijes-7150	117	7	cti	cti	PROPN
aijes-7150	117	8	–	–	PUNCT
aijes-7150	117	9	corporate	corporate	ADJ
aijes-7150	117	10	tax	tax	NOUN
aijes-7150	117	11	revenues	revenue	NOUN
aijes-7150	117	12	fdi	fdi	NOUN
aijes-7150	117	13	–	–	PUNCT
aijes-7150	117	14	foreign	foreign	ADJ
aijes-7150	117	15	direct	direct	ADJ
aijes-7150	117	16	investment	investment	NOUN
aijes-7150	117	17	gdppercap	gdppercap	NOUN
aijes-7150	117	18	–	–	PUNCT
aijes-7150	117	19	gross	gross	ADJ
aijes-7150	117	20	domestic	domestic	ADJ
aijes-7150	117	21	product	product	NOUN
aijes-7150	117	22	per	per	ADP
aijes-7150	117	23	capita	capita	X
aijes-7150	117	24	to	to	ADP
aijes-7150	117	25	–	–	PUNCT
aijes-7150	117	26	trade	trade	NOUN
aijes-7150	117	27	openness	openness	NOUN
aijes-7150	117	28	unmp	unmp	VERB
aijes-7150	117	29	–	–	PUNCT
aijes-7150	117	30	unemployment	unemployment	NOUN
aijes-7150	117	31	γ	γ	X
aijes-7150	117	32	–	–	PUNCT
aijes-7150	117	33	stochastic	stochastic	ADJ
aijes-7150	117	34	variables	variable	NOUN
aijes-7150	117	35	(	(	PUNCT
aijes-7150	117	36	other	other	ADJ
aijes-7150	117	37	factors	factor	NOUN
aijes-7150	117	38	not	not	PART
aijes-7150	117	39	considered	consider	VERB
aijes-7150	117	40	in	in	ADP
aijes-7150	117	41	the	the	DET
aijes-7150	117	42	model	model	NOUN
aijes-7150	117	43	)	)	PUNCT
aijes-7150	117	44	i	i	PROPN
aijes-7150	117	45	–	–	PUNCT
aijes-7150	117	46	code	code	NOUN
aijes-7150	117	47	and	and	CCONJ
aijes-7150	117	48	t	t	PROPN
aijes-7150	117	49	–	–	PUNCT
aijes-7150	117	50	time	time	NOUN
aijes-7150	117	51	period	period	NOUN
aijes-7150	117	52	econometric	econometric	VERB
aijes-7150	117	53	analysis	analysis	NOUN
aijes-7150	117	54	and	and	CCONJ
aijes-7150	117	55	findings	finding	NOUN
aijes-7150	117	56	of	of	ADP
aijes-7150	117	57	the	the	DET
aijes-7150	117	58	study	study	NOUN
aijes-7150	117	59	in	in	ADP
aijes-7150	117	60	the	the	DET
aijes-7150	117	61	chapter	chapter	NOUN
aijes-7150	117	62	,	,	PUNCT
aijes-7150	117	63	the	the	DET
aijes-7150	117	64	results	result	NOUN
aijes-7150	117	65	will	will	AUX
aijes-7150	117	66	be	be	AUX
aijes-7150	117	67	presented	present	VERB
aijes-7150	117	68	through	through	ADP
aijes-7150	117	69	econometric	econometric	ADJ
aijes-7150	117	70	analysis	analysis	NOUN
aijes-7150	117	71	,	,	PUNCT
aijes-7150	117	72	where	where	SCONJ
aijes-7150	117	73	in	in	ADP
aijes-7150	117	74	this	this	DET
aijes-7150	117	75	part	part	NOUN
aijes-7150	117	76	the	the	DET
aijes-7150	117	77	hypotheses	hypothesis	NOUN
aijes-7150	117	78	presented	present	VERB
aijes-7150	117	79	in	in	ADP
aijes-7150	117	80	the	the	DET
aijes-7150	117	81	research	research	NOUN
aijes-7150	117	82	will	will	AUX
aijes-7150	117	83	be	be	AUX
aijes-7150	117	84	tested	test	VERB
aijes-7150	117	85	and	and	CCONJ
aijes-7150	117	86	we	we	PRON
aijes-7150	117	87	will	will	AUX
aijes-7150	117	88	try	try	VERB
aijes-7150	117	89	to	to	PART
aijes-7150	117	90	get	get	VERB
aijes-7150	117	91	answers	answer	NOUN
aijes-7150	117	92	to	to	ADP
aijes-7150	117	93	the	the	DET
aijes-7150	117	94	research	research	NOUN
aijes-7150	117	95	questions	question	NOUN
aijes-7150	117	96	presented	present	VERB
aijes-7150	117	97	earlier	early	ADV
aijes-7150	117	98	.	.	PUNCT
aijes-7150	118	1	initially	initially	ADV
aijes-7150	118	2	,	,	PUNCT
aijes-7150	118	3	descriptive	descriptive	ADJ
aijes-7150	118	4	statistics	statistic	NOUN
aijes-7150	118	5	,	,	PUNCT
aijes-7150	118	6	correlation	correlation	NOUN
aijes-7150	118	7	,	,	PUNCT
aijes-7150	118	8	linear	linear	ADJ
aijes-7150	118	9	regression	regression	NOUN
aijes-7150	118	10	,	,	PUNCT
aijes-7150	118	11	fixed	fix	VERB
aijes-7150	118	12	effect	effect	NOUN
aijes-7150	118	13	model	model	NOUN
aijes-7150	118	14	,	,	PUNCT
aijes-7150	118	15	random	random	ADJ
aijes-7150	118	16	effect	effect	NOUN
aijes-7150	118	17	model	model	NOUN
aijes-7150	118	18	,	,	PUNCT
aijes-7150	118	19	hausman	hausman	PROPN
aijes-7150	118	20	taylor	taylor	PROPN
aijes-7150	118	21	estimation	estimation	PROPN
aijes-7150	118	22	,	,	PUNCT
aijes-7150	118	23	gee	gee	NOUN
aijes-7150	118	24	model	model	NOUN
aijes-7150	118	25	,	,	PUNCT
aijes-7150	118	26	and	and	CCONJ
aijes-7150	118	27	gmm	gmm	PROPN
aijes-7150	118	28	model	model	NOUN
aijes-7150	118	29	.	.	PUNCT
aijes-7150	119	1	all	all	DET
aijes-7150	119	2	these	these	DET
aijes-7150	119	3	results	result	NOUN
aijes-7150	119	4	will	will	AUX
aijes-7150	119	5	be	be	AUX
aijes-7150	119	6	extracted	extract	VERB
aijes-7150	119	7	through	through	ADP
aijes-7150	119	8	the	the	DET
aijes-7150	119	9	stata	stata	NOUN
aijes-7150	119	10	program	program	NOUN
aijes-7150	119	11	.	.	PUNCT
aijes-7150	120	1	in	in	ADP
aijes-7150	120	2	the	the	DET
aijes-7150	120	3	following	follow	VERB
aijes-7150	120	4	table	table	NOUN
aijes-7150	120	5	,	,	PUNCT
aijes-7150	120	6	descriptive	descriptive	ADJ
aijes-7150	120	7	statistics	statistic	NOUN
aijes-7150	120	8	will	will	AUX
aijes-7150	120	9	be	be	AUX
aijes-7150	120	10	presented	present	VERB
aijes-7150	120	11	for	for	ADP
aijes-7150	120	12	the	the	DET
aijes-7150	120	13	variables	variable	NOUN
aijes-7150	120	14	included	include	VERB
aijes-7150	120	15	in	in	ADP
aijes-7150	120	16	the	the	DET
aijes-7150	120	17	research	research	NOUN
aijes-7150	120	18	.	.	PUNCT
aijes-7150	121	1	we	we	PRON
aijes-7150	121	2	will	will	AUX
aijes-7150	121	3	analyze	analyze	VERB
aijes-7150	121	4	the	the	DET
aijes-7150	121	5	number	number	NOUN
aijes-7150	121	6	of	of	ADP
aijes-7150	121	7	observations	observation	NOUN
aijes-7150	121	8	,	,	PUNCT
aijes-7150	121	9	the	the	DET
aijes-7150	121	10	average	average	NOUN
aijes-7150	121	11	,	,	PUNCT
aijes-7150	121	12	the	the	DET
aijes-7150	121	13	standard	standard	ADJ
aijes-7150	121	14	deviation	deviation	NOUN
aijes-7150	121	15	,	,	PUNCT
aijes-7150	121	16	the	the	DET
aijes-7150	121	17	minimum	minimum	NOUN
aijes-7150	121	18	,	,	PUNCT
aijes-7150	121	19	and	and	CCONJ
aijes-7150	121	20	the	the	DET
aijes-7150	121	21	maximum	maximum	NOUN
aijes-7150	121	22	of	of	ADP
aijes-7150	121	23	these	these	DET
aijes-7150	121	24	variables	variable	NOUN
aijes-7150	121	25	.	.	PUNCT
aijes-7150	122	1	table	table	NOUN
aijes-7150	122	2	4	4	NUM
aijes-7150	122	3	.	.	PUNCT
aijes-7150	122	4	descriptive	descriptive	ADJ
aijes-7150	122	5	statistics	statistic	NOUN
aijes-7150	122	6	for	for	ADP
aijes-7150	122	7	the	the	DET
aijes-7150	122	8	variables	variable	NOUN
aijes-7150	122	9	included	include	VERB
aijes-7150	122	10	in	in	ADP
aijes-7150	122	11	the	the	DET
aijes-7150	122	12	econometric	econometric	ADJ
aijes-7150	122	13	model	model	NOUN
aijes-7150	122	14	variables	variable	NOUN
aijes-7150	122	15	obs	obs	PROPN
aijes-7150	122	16	.	.	PUNCT
aijes-7150	123	1	mean	mean	VERB
aijes-7150	123	2	std	std	PROPN
aijes-7150	123	3	.	.	PUNCT
aijes-7150	124	1	deviation	deviation	NOUN
aijes-7150	124	2	minimum	minimum	ADJ
aijes-7150	124	3	maximum	maximum	ADJ
aijes-7150	124	4	fdi	fdi	NOUN
aijes-7150	124	5	120	120	NUM
aijes-7150	124	6	3.65	3.65	NUM
aijes-7150	124	7	3.570326	3.570326	NUM
aijes-7150	124	8	-15.2	-15.2	NUM
aijes-7150	124	9	13.4	13.4	NUM
aijes-7150	124	10	cit	cit	PROPN
aijes-7150	124	11	66	66	NUM
aijes-7150	124	12	32.66515	32.66515	NUM
aijes-7150	124	13	5.961066	5.961066	NUM
aijes-7150	124	14	22.3	22.3	NUM
aijes-7150	124	15	41.3	41.3	NUM
aijes-7150	124	16	gdppercap	gdppercap	NOUN
aijes-7150	124	17	105	105	NUM
aijes-7150	124	18	6.949524	6.949524	NUM
aijes-7150	124	19	5.149517	5.149517	NUM
aijes-7150	124	20	.1	.1	NUM
aijes-7150	124	21	37.3	37.3	NUM
aijes-7150	125	1	to	to	ADP
aijes-7150	125	2	120	120	NUM
aijes-7150	125	3	91.9725	91.9725	NUM
aijes-7150	125	4	26.35181	26.35181	NUM
aijes-7150	125	5	0	0	NUM
aijes-7150	126	1	168.8	168.8	NUM
aijes-7150	126	2	unmp	unmp	ADP
aijes-7150	126	3	100	100	NUM
aijes-7150	126	4	19.949	19.949	NUM
aijes-7150	126	5	7.190348	7.190348	NUM
aijes-7150	126	6	8.7	8.7	NUM
aijes-7150	126	7	37.3	37.3	NUM
aijes-7150	126	8	source	source	NOUN
aijes-7150	126	9	:	:	PUNCT
aijes-7150	126	10	author	author	NOUN
aijes-7150	126	11	's	's	PART
aijes-7150	126	12	calculations	calculation	NOUN
aijes-7150	126	13	in	in	ADP
aijes-7150	126	14	stata	stata	NOUN
aijes-7150	126	15	(	(	PUNCT
aijes-7150	126	16	2025	2025	NUM
aijes-7150	126	17	)	)	PUNCT
aijes-7150	126	18	variables	variable	VERB
aijes-7150	126	19	description	description	NOUN
aijes-7150	126	20	of	of	ADP
aijes-7150	126	21	variables	variables	PROPN
aijes-7150	126	22	data	datum	NOUN
aijes-7150	126	23	source	source	NOUN
aijes-7150	126	24	dependent	dependent	ADJ
aijes-7150	126	25	variable	variable	NOUN
aijes-7150	126	26	(	(	PUNCT
aijes-7150	126	27	y	y	NOUN
aijes-7150	126	28	)	)	PUNCT
aijes-7150	126	29			NOUN
aijes-7150	127	1	corporate	corporate	ADJ
aijes-7150	127	2	tax	tax	NOUN
aijes-7150	127	3	revenues	revenue	NOUN
aijes-7150	127	4	(	(	PUNCT
aijes-7150	127	5	%	%	INTJ
aijes-7150	127	6	gdp	gdp	NOUN
aijes-7150	127	7	)	)	PUNCT
aijes-7150	127	8	annual	annual	ADJ
aijes-7150	127	9	reports	report	NOUN
aijes-7150	127	10	of	of	ADP
aijes-7150	127	11	the	the	DET
aijes-7150	127	12	bank	bank	NOUN
aijes-7150	127	13	world	world	NOUN
aijes-7150	127	14	(	(	PUNCT
aijes-7150	127	15	2004	2004	NUM
aijes-7150	127	16	-	-	SYM
aijes-7150	127	17	2023	2023	NUM
aijes-7150	127	18	)	)	PUNCT
aijes-7150	127	19			NOUN
aijes-7150	127	20	independent	independent	ADJ
aijes-7150	127	21	variable	variable	NOUN
aijes-7150	127	22	(	(	PUNCT
aijes-7150	127	23	x1	x1	ADJ
aijes-7150	127	24	)	)	PUNCT
aijes-7150	127	25	foreign	foreign	ADJ
aijes-7150	127	26	direct	direct	ADJ
aijes-7150	127	27	investment	investment	NOUN
aijes-7150	127	28	(	(	PUNCT
aijes-7150	127	29	%	%	NOUN
aijes-7150	127	30	of	of	ADP
aijes-7150	127	31	gdp	gdp	NOUN
aijes-7150	127	32	)	)	PUNCT
aijes-7150	127	33	annual	annual	ADJ
aijes-7150	127	34	reports	report	NOUN
aijes-7150	127	35	of	of	ADP
aijes-7150	127	36	the	the	DET
aijes-7150	127	37	bank	bank	NOUN
aijes-7150	127	38	world	world	NOUN
aijes-7150	127	39	(	(	PUNCT
aijes-7150	127	40	2004	2004	NUM
aijes-7150	127	41	-	-	SYM
aijes-7150	127	42	2023	2023	NUM
aijes-7150	127	43	)	)	PUNCT
aijes-7150	127	44			NOUN
aijes-7150	127	45	independent	independent	ADJ
aijes-7150	127	46	variable	variable	NOUN
aijes-7150	127	47	(	(	PUNCT
aijes-7150	127	48	x2	x2	PROPN
aijes-7150	127	49	)	)	PUNCT
aijes-7150	127	50			PRON
aijes-7150	127	51	gross	gross	ADJ
aijes-7150	127	52	domestic	domestic	ADJ
aijes-7150	127	53	product	product	NOUN
aijes-7150	127	54	per	per	ADP
aijes-7150	127	55	capita	capita	X
aijes-7150	127	56	(	(	PUNCT
aijes-7150	127	57	annual	annual	ADJ
aijes-7150	127	58	%	%	NOUN
aijes-7150	127	59	)	)	PUNCT
aijes-7150	127	60	annual	annual	ADJ
aijes-7150	127	61	reports	report	NOUN
aijes-7150	127	62	of	of	ADP
aijes-7150	127	63	the	the	DET
aijes-7150	127	64	bank	bank	NOUN
aijes-7150	127	65	world	world	NOUN
aijes-7150	127	66	(	(	PUNCT
aijes-7150	127	67	2004	2004	NUM
aijes-7150	127	68	-	-	SYM
aijes-7150	127	69	2023	2023	NUM
aijes-7150	127	70	)	)	PUNCT
aijes-7150	127	71			NOUN
aijes-7150	127	72	independent	independent	ADJ
aijes-7150	127	73	variable	variable	NOUN
aijes-7150	127	74	(	(	PUNCT
aijes-7150	127	75	x3	x3	ADJ
aijes-7150	127	76	)	)	PUNCT
aijes-7150	127	77	trade	trade	NOUN
aijes-7150	127	78	openness	openness	NOUN
aijes-7150	127	79	(	(	PUNCT
aijes-7150	127	80	%	%	INTJ
aijes-7150	127	81	gdp	gdp	NOUN
aijes-7150	127	82	)	)	PUNCT
aijes-7150	127	83	annual	annual	ADJ
aijes-7150	127	84	reports	report	NOUN
aijes-7150	127	85	of	of	ADP
aijes-7150	127	86	the	the	DET
aijes-7150	127	87	bank	bank	NOUN
aijes-7150	127	88	world	world	NOUN
aijes-7150	127	89	(	(	PUNCT
aijes-7150	127	90	2004	2004	NUM
aijes-7150	127	91	-	-	SYM
aijes-7150	127	92	2023	2023	NUM
aijes-7150	127	93	)	)	PUNCT
aijes-7150	127	94			NOUN
aijes-7150	127	95	independent	independent	ADJ
aijes-7150	127	96	variable	variable	NOUN
aijes-7150	127	97	(	(	PUNCT
aijes-7150	127	98	x4	x4	PROPN
aijes-7150	127	99	)	)	PUNCT
aijes-7150	127	100	unemployment	unemployment	NOUN
aijes-7150	127	101	(	(	PUNCT
aijes-7150	127	102	%	%	INTJ
aijes-7150	127	103	)	)	PUNCT
aijes-7150	127	104	annual	annual	ADJ
aijes-7150	127	105	reports	report	NOUN
aijes-7150	127	106	of	of	ADP
aijes-7150	127	107	the	the	DET
aijes-7150	127	108	bank	bank	NOUN
aijes-7150	127	109	world	world	NOUN
aijes-7150	127	110	(	(	PUNCT
aijes-7150	127	111	2004	2004	NUM
aijes-7150	127	112	-	-	SYM
aijes-7150	127	113	2023	2023	NUM
aijes-7150	127	114	)	)	PUNCT
aijes-7150	127	115	duresa	duresa	NOUN
aijes-7150	127	116	kilaj	kilaj	PROPN
aijes-7150	127	117	,	,	PUNCT
aijes-7150	127	118	abdymenaf	abdymenaf	PROPN
aijes-7150	127	119	bexheti	bexheti	PROPN
aijes-7150	127	120	,	,	PUNCT
aijes-7150	127	121	sadri	sadri	ADJ
aijes-7150	127	122	alija	alija	NOUN
aijes-7150	127	123	170	170	NUM
aijes-7150	127	124	based	base	VERB
aijes-7150	127	125	on	on	ADP
aijes-7150	127	126	the	the	DET
aijes-7150	127	127	data	datum	NOUN
aijes-7150	127	128	obtained	obtain	VERB
aijes-7150	127	129	from	from	ADP
aijes-7150	127	130	descriptive	descriptive	ADJ
aijes-7150	127	131	statistics	statistic	NOUN
aijes-7150	127	132	,	,	PUNCT
aijes-7150	127	133	we	we	PRON
aijes-7150	127	134	can	can	AUX
aijes-7150	127	135	observe	observe	VERB
aijes-7150	127	136	that	that	SCONJ
aijes-7150	127	137	the	the	DET
aijes-7150	127	138	sample	sample	NOUN
aijes-7150	127	139	of	of	ADP
aijes-7150	127	140	our	our	PRON
aijes-7150	127	141	work	work	NOUN
aijes-7150	127	142	is	be	AUX
aijes-7150	127	143	120	120	NUM
aijes-7150	127	144	observations	observation	NOUN
aijes-7150	127	145	,	,	PUNCT
aijes-7150	127	146	as	as	ADP
aijes-7150	127	147	for	for	ADP
aijes-7150	127	148	the	the	DET
aijes-7150	127	149	average	average	NOUN
aijes-7150	127	150	,	,	PUNCT
aijes-7150	127	151	we	we	PRON
aijes-7150	127	152	see	see	VERB
aijes-7150	127	153	that	that	SCONJ
aijes-7150	127	154	the	the	DET
aijes-7150	127	155	variable	variable	NOUN
aijes-7150	127	156	with	with	ADP
aijes-7150	127	157	the	the	DET
aijes-7150	127	158	highest	high	ADJ
aijes-7150	127	159	average	average	NOUN
aijes-7150	127	160	is	be	AUX
aijes-7150	127	161	to	to	PART
aijes-7150	127	162	.	.	PUNCT
aijes-7150	128	1	if	if	SCONJ
aijes-7150	128	2	we	we	PRON
aijes-7150	128	3	analyze	analyze	VERB
aijes-7150	128	4	the	the	DET
aijes-7150	128	5	part	part	NOUN
aijes-7150	128	6	of	of	ADP
aijes-7150	128	7	the	the	DET
aijes-7150	128	8	standard	standard	ADJ
aijes-7150	128	9	deviation	deviation	NOUN
aijes-7150	128	10	,	,	PUNCT
aijes-7150	128	11	we	we	PRON
aijes-7150	128	12	can	can	AUX
aijes-7150	128	13	notice	notice	VERB
aijes-7150	128	14	that	that	SCONJ
aijes-7150	128	15	we	we	PRON
aijes-7150	128	16	have	have	VERB
aijes-7150	128	17	the	the	DET
aijes-7150	128	18	highest	high	ADJ
aijes-7150	128	19	value	value	NOUN
aijes-7150	128	20	of	of	ADP
aijes-7150	128	21	the	the	DET
aijes-7150	128	22	standard	standard	ADJ
aijes-7150	128	23	deviation	deviation	NOUN
aijes-7150	128	24	in	in	ADP
aijes-7150	128	25	the	the	PRON
aijes-7150	128	26	to	to	PART
aijes-7150	128	27	variable	variable	NOUN
aijes-7150	128	28	as	as	ADV
aijes-7150	128	29	well	well	ADV
aijes-7150	128	30	,	,	PUNCT
aijes-7150	128	31	in	in	ADP
aijes-7150	128	32	the	the	DET
aijes-7150	128	33	part	part	NOUN
aijes-7150	128	34	of	of	ADP
aijes-7150	128	35	the	the	DET
aijes-7150	128	36	minimum	minimum	ADJ
aijes-7150	128	37	value	value	NOUN
aijes-7150	128	38	is	be	AUX
aijes-7150	128	39	the	the	DET
aijes-7150	128	40	cit	cit	PROPN
aijes-7150	128	41	variable	variable	NOUN
aijes-7150	128	42	,	,	PUNCT
aijes-7150	128	43	and	and	CCONJ
aijes-7150	128	44	as	as	ADP
aijes-7150	128	45	for	for	ADP
aijes-7150	128	46	the	the	DET
aijes-7150	128	47	maximum	maximum	ADJ
aijes-7150	128	48	value	value	NOUN
aijes-7150	128	49	,	,	PUNCT
aijes-7150	128	50	again	again	ADV
aijes-7150	128	51	the	the	DET
aijes-7150	128	52	to	to	PART
aijes-7150	128	53	has	have	VERB
aijes-7150	128	54	the	the	DET
aijes-7150	128	55	highest	high	ADJ
aijes-7150	128	56	value	value	NOUN
aijes-7150	128	57	.	.	PUNCT
aijes-7150	129	1	figure	figure	NOUN
aijes-7150	129	2	2	2	NUM
aijes-7150	129	3	.	.	PUNCT
aijes-7150	129	4	graphic	graphic	ADJ
aijes-7150	129	5	representation	representation	NOUN
aijes-7150	129	6	of	of	ADP
aijes-7150	129	7	the	the	DET
aijes-7150	129	8	histogram	histogram	NOUN
aijes-7150	129	9	source	source	NOUN
aijes-7150	129	10	:	:	PUNCT
aijes-7150	129	11	authors	author	NOUN
aijes-7150	129	12	'	'	PART
aijes-7150	129	13	calculations	calculation	NOUN
aijes-7150	129	14	in	in	ADP
aijes-7150	129	15	stata	stata	NOUN
aijes-7150	129	16	(	(	PUNCT
aijes-7150	129	17	2025	2025	NUM
aijes-7150	129	18	)	)	PUNCT
aijes-7150	129	19	based	base	VERB
aijes-7150	129	20	on	on	ADP
aijes-7150	129	21	the	the	DET
aijes-7150	129	22	graphical	graphical	ADJ
aijes-7150	129	23	representation	representation	NOUN
aijes-7150	129	24	of	of	ADP
aijes-7150	129	25	the	the	DET
aijes-7150	129	26	histogram	histogram	NOUN
aijes-7150	129	27	,	,	PUNCT
aijes-7150	129	28	we	we	PRON
aijes-7150	129	29	see	see	VERB
aijes-7150	129	30	that	that	SCONJ
aijes-7150	129	31	between	between	ADP
aijes-7150	129	32	the	the	DET
aijes-7150	129	33	dependent	dependent	ADJ
aijes-7150	129	34	variable	variable	NOUN
aijes-7150	129	35	of	of	ADP
aijes-7150	129	36	gdp	gdp	NOUN
aijes-7150	129	37	and	and	CCONJ
aijes-7150	129	38	the	the	DET
aijes-7150	129	39	independent	independent	ADJ
aijes-7150	129	40	variable	variable	NOUN
aijes-7150	129	41	,	,	PUNCT
aijes-7150	129	42	there	there	PRON
aijes-7150	129	43	is	be	VERB
aijes-7150	129	44	a	a	DET
aijes-7150	129	45	normal	normal	ADJ
aijes-7150	129	46	distribution	distribution	NOUN
aijes-7150	129	47	of	of	ADP
aijes-7150	129	48	these	these	DET
aijes-7150	129	49	variables	variable	NOUN
aijes-7150	129	50	included	include	VERB
aijes-7150	129	51	in	in	ADP
aijes-7150	129	52	the	the	DET
aijes-7150	129	53	analysis	analysis	NOUN
aijes-7150	129	54	.	.	PUNCT
aijes-7150	130	1	table	table	NOUN
aijes-7150	130	2	5	5	NUM
aijes-7150	130	3	.	.	PUNCT
aijes-7150	131	1	correlation	correlation	NOUN
aijes-7150	131	2	analysis	analysis	NOUN
aijes-7150	131	3	for	for	ADP
aijes-7150	131	4	the	the	DET
aijes-7150	131	5	variables	variable	NOUN
aijes-7150	131	6	included	include	VERB
aijes-7150	131	7	in	in	ADP
aijes-7150	131	8	the	the	DET
aijes-7150	131	9	econometric	econometric	ADJ
aijes-7150	131	10	model	model	NOUN
aijes-7150	131	11	variables	variable	NOUN
aijes-7150	131	12	cit	cit	PROPN
aijes-7150	131	13	fdi	fdi	PROPN
aijes-7150	131	14	gdppercap	gdppercap	NOUN
aijes-7150	131	15	to	to	PART
aijes-7150	131	16	unmp	unmp	VERB
aijes-7150	131	17	cit	cit	PROPN
aijes-7150	131	18	1.0000	1.0000	NUM
aijes-7150	131	19	fdi	fdi	PROPN
aijes-7150	131	20	-0.2172	-0.2172	NOUN
aijes-7150	131	21	1.0000	1.0000	NUM
aijes-7150	131	22	gdppercap	gdppercap	NOUN
aijes-7150	131	23	0.1052	0.1052	NUM
aijes-7150	131	24	0.2679	0.2679	NUM
aijes-7150	131	25	1.0000	1.0000	NUM
aijes-7150	131	26	to	to	ADP
aijes-7150	131	27	0.0197	0.0197	NUM
aijes-7150	131	28	-0.2007	-0.2007	NOUN
aijes-7150	131	29	0.1035	0.1035	NUM
aijes-7150	131	30	1.0000	1.0000	NUM
aijes-7150	131	31	unmp	unmp	ADP
aijes-7150	131	32	0.0856	0.0856	NUM
aijes-7150	131	33	-0.3585	-0.3585	NOUN
aijes-7150	131	34	0.0495	0.0495	NUM
aijes-7150	131	35	-0.0260	-0.0260	NOUN
aijes-7150	131	36	1.0000	1.0000	NUM
aijes-7150	131	37	source	source	NOUN
aijes-7150	131	38	:	:	PUNCT
aijes-7150	131	39	authors	author	NOUN
aijes-7150	131	40	'	'	PART
aijes-7150	131	41	calculations	calculation	NOUN
aijes-7150	131	42	in	in	ADP
aijes-7150	131	43	stata	stata	NOUN
aijes-7150	131	44	(	(	PUNCT
aijes-7150	131	45	2025	2025	NUM
aijes-7150	131	46	)	)	PUNCT
aijes-7150	131	47	the	the	DET
aijes-7150	131	48	correlation	correlation	NOUN
aijes-7150	131	49	table	table	NOUN
aijes-7150	131	50	shows	show	VERB
aijes-7150	131	51	the	the	DET
aijes-7150	131	52	relationships	relationship	NOUN
aijes-7150	131	53	between	between	ADP
aijes-7150	131	54	the	the	DET
aijes-7150	131	55	five	five	NUM
aijes-7150	131	56	main	main	ADJ
aijes-7150	131	57	economic	economic	ADJ
aijes-7150	131	58	variables	variable	NOUN
aijes-7150	131	59	:	:	PUNCT
aijes-7150	131	60	cit	cit	PROPN
aijes-7150	131	61	,	,	PUNCT
aijes-7150	131	62	fdi	fdi	NOUN
aijes-7150	131	63	,	,	PUNCT
aijes-7150	131	64	gdppercap	gdppercap	NOUN
aijes-7150	131	65	,	,	PUNCT
aijes-7150	131	66	to	to	ADP
aijes-7150	131	67	and	and	CCONJ
aijes-7150	131	68	unmp	unmp	VERB
aijes-7150	131	69	.	.	PUNCT
aijes-7150	132	1	the	the	DET
aijes-7150	132	2	correlation	correlation	NOUN
aijes-7150	132	3	between	between	ADP
aijes-7150	132	4	cit	cit	PROPN
aijes-7150	132	5	and	and	CCONJ
aijes-7150	132	6	fdi	fdi	PROPN
aijes-7150	132	7	is	be	AUX
aijes-7150	132	8	-0.2172	-0.2172	NOUN
aijes-7150	132	9	,	,	PUNCT
aijes-7150	132	10	suggesting	suggest	VERB
aijes-7150	132	11	a	a	DET
aijes-7150	132	12	weak	weak	ADJ
aijes-7150	132	13	negative	negative	ADJ
aijes-7150	132	14	relationship	relationship	NOUN
aijes-7150	132	15	between	between	ADP
aijes-7150	132	16	these	these	DET
aijes-7150	132	17	two	two	NUM
aijes-7150	132	18	variables	variable	NOUN
aijes-7150	132	19	.	.	PUNCT
aijes-7150	133	1	this	this	PRON
aijes-7150	133	2	implies	imply	VERB
aijes-7150	133	3	that	that	SCONJ
aijes-7150	133	4	an	an	DET
aijes-7150	133	5	increase	increase	NOUN
aijes-7150	133	6	in	in	ADP
aijes-7150	133	7	corporate	corporate	ADJ
aijes-7150	133	8	taxes	taxis	NOUN
aijes-7150	133	9	is	be	AUX
aijes-7150	133	10	associated	associate	VERB
aijes-7150	133	11	with	with	ADP
aijes-7150	133	12	a	a	DET
aijes-7150	133	13	small	small	ADJ
aijes-7150	133	14	decrease	decrease	NOUN
aijes-7150	133	15	in	in	ADP
aijes-7150	133	16	foreign	foreign	ADJ
aijes-7150	133	17	direct	direct	ADJ
aijes-7150	133	18	investment	investment	NOUN
aijes-7150	133	19	,	,	PUNCT
aijes-7150	133	20	although	although	SCONJ
aijes-7150	133	21	the	the	DET
aijes-7150	133	22	relationship	relationship	NOUN
aijes-7150	133	23	is	be	AUX
aijes-7150	133	24	weak.the	weak.the	DET
aijes-7150	133	25	correlation	correlation	NOUN
aijes-7150	133	26	is	be	AUX
aijes-7150	133	27	0.1052	0.1052	NUM
aijes-7150	133	28	,	,	PUNCT
aijes-7150	133	29	indicating	indicate	VERB
aijes-7150	133	30	a	a	DET
aijes-7150	133	31	very	very	ADV
aijes-7150	133	32	weak	weak	ADJ
aijes-7150	133	33	positive	positive	ADJ
aijes-7150	133	34	relationship	relationship	NOUN
aijes-7150	133	35	between	between	ADP
aijes-7150	133	36	cit	cit	PROPN
aijes-7150	133	37	and	and	CCONJ
aijes-7150	133	38	gdp	gdp	NOUN
aijes-7150	133	39	per	per	ADP
aijes-7150	133	40	capita	capita	NOUN
aijes-7150	133	41	.	.	PUNCT
aijes-7150	134	1	this	this	PRON
aijes-7150	134	2	implies	imply	VERB
aijes-7150	134	3	that	that	SCONJ
aijes-7150	134	4	an	an	DET
aijes-7150	134	5	increase	increase	NOUN
aijes-7150	134	6	in	in	ADP
aijes-7150	134	7	gdp	gdp	NOUN
aijes-7150	134	8	per	per	ADP
aijes-7150	134	9	capita	capita	NOUN
aijes-7150	134	10	is	be	AUX
aijes-7150	134	11	associated	associate	VERB
aijes-7150	134	12	with	with	ADP
aijes-7150	134	13	a	a	DET
aijes-7150	134	14	small	small	ADJ
aijes-7150	134	15	increase	increase	NOUN
aijes-7150	134	16	in	in	ADP
aijes-7150	134	17	corporate	corporate	ADJ
aijes-7150	134	18	taxes	taxis	NOUN
aijes-7150	134	19	,	,	PUNCT
aijes-7150	134	20	but	but	CCONJ
aijes-7150	134	21	the	the	DET
aijes-7150	134	22	relationship	relationship	NOUN
aijes-7150	134	23	is	be	AUX
aijes-7150	134	24	negligible.the	negligible.the	DET
aijes-7150	134	25	correlation	correlation	NOUN
aijes-7150	134	26	is	be	AUX
aijes-7150	134	27	0.0197	0.0197	NUM
aijes-7150	134	28	,	,	PUNCT
aijes-7150	134	29	indicating	indicate	VERB
aijes-7150	134	30	an	an	DET
aijes-7150	134	31	almost	almost	ADV
aijes-7150	134	32	insignificant	insignificant	ADJ
aijes-7150	134	33	relationship	relationship	NOUN
aijes-7150	134	34	between	between	ADP
aijes-7150	134	35	cit	cit	PROPN
aijes-7150	134	36	and	and	CCONJ
aijes-7150	134	37	to	to	ADP
aijes-7150	134	38	.	.	PUNCT
aijes-7150	135	1	this	this	DET
aijes-7150	135	2	result	result	NOUN
aijes-7150	135	3	suggests	suggest	VERB
aijes-7150	135	4	that	that	SCONJ
aijes-7150	135	5	0	0	NUM
aijes-7150	136	1	.0	.0	NUM
aijes-7150	136	2	0	0	NUM
aijes-7150	136	3	0	0	NUM
aijes-7150	137	1	.2	.2	NUM
aijes-7150	137	2	5	5	NUM
aijes-7150	137	3	0	0	NUM
aijes-7150	137	4	.5	.5	NUM
aijes-7150	137	5	0	0	NUM
aijes-7150	137	6	0	0	NUM
aijes-7150	137	7	.7	.7	NUM
aijes-7150	137	8	5	5	NUM
aijes-7150	137	9	1	1	NUM
aijes-7150	137	10	.0	.0	NUM
aijes-7150	137	11	0	0	NUM
aijes-7150	137	12	n	n	CCONJ
aijes-7150	137	13	o	o	NOUN
aijes-7150	137	14	rm	rm	NOUN
aijes-7150	137	15	a	a	PROPN
aijes-7150	137	16	l	l	NOUN
aijes-7150	137	17	f	f	X
aijes-7150	138	1	[	[	X
aijes-7150	138	2	(	(	PUNCT
aijes-7150	138	3	c	c	VERB
aijes-7150	138	4	it	it	PRON
aijes-7150	138	5	-m	-m	PUNCT
aijes-7150	138	6	)	)	PUNCT
aijes-7150	138	7	/	/	SYM
aijes-7150	138	8	s	s	X
aijes-7150	138	9	]	]	PUNCT
aijes-7150	138	10	0.00	0.00	NUM
aijes-7150	138	11	0.25	0.25	NUM
aijes-7150	138	12	0.50	0.50	NUM
aijes-7150	138	13	0.75	0.75	NUM
aijes-7150	138	14	1.00	1.00	NUM
aijes-7150	138	15	empirical	empirical	ADJ
aijes-7150	138	16	p[i	p[i	NOUN
aijes-7150	138	17	]	]	X
aijes-7150	138	18	=	=	SYM
aijes-7150	138	19	i/(n+1	i/(n+1	PROPN
aijes-7150	138	20	)	)	PUNCT
aijes-7150	138	21	0	0	NUM
aijes-7150	139	1	.0	.0	NUM
aijes-7150	139	2	2	2	NUM
aijes-7150	139	3	.0	.0	NUM
aijes-7150	139	4	4	4	NUM
aijes-7150	139	5	.0	.0	NUM
aijes-7150	139	6	6	6	NUM
aijes-7150	139	7	.0	.0	NUM
aijes-7150	139	8	8	8	NUM
aijes-7150	139	9	.1	.1	NUM
aijes-7150	139	10	d	d	PUNCT
aijes-7150	139	11	e	e	PROPN
aijes-7150	139	12	n	n	PROPN
aijes-7150	139	13	s	s	VERB
aijes-7150	139	14	it	it	PRON
aijes-7150	139	15	y	y	PROPN
aijes-7150	139	16	20	20	NUM
aijes-7150	139	17	25	25	NUM
aijes-7150	139	18	30	30	NUM
aijes-7150	139	19	35	35	NUM
aijes-7150	139	20	40	40	NUM
aijes-7150	139	21	cit	cit	PROPN
aijes-7150	139	22	global	global	ADJ
aijes-7150	139	23	minimum	minimum	ADJ
aijes-7150	139	24	tax	tax	NOUN
aijes-7150	139	25	and	and	CCONJ
aijes-7150	139	26	the	the	DET
aijes-7150	139	27	determinants	determinant	NOUN
aijes-7150	139	28	of	of	ADP
aijes-7150	139	29	corporate	corporate	ADJ
aijes-7150	139	30	tax	tax	NOUN
aijes-7150	139	31	revenue	revenue	NOUN
aijes-7150	139	32	:	:	PUNCT
aijes-7150	139	33	an	an	DET
aijes-7150	139	34	econometric	econometric	ADJ
aijes-7150	139	35	analysis	analysis	NOUN
aijes-7150	139	36	for	for	ADP
aijes-7150	139	37	the	the	DET
aijes-7150	139	38	western	western	ADJ
aijes-7150	139	39	balkan	balkan	ADJ
aijes-7150	139	40	countries	country	NOUN
aijes-7150	139	41	171	171	NUM
aijes-7150	139	42	there	there	PRON
aijes-7150	139	43	is	be	VERB
aijes-7150	139	44	no	no	DET
aijes-7150	139	45	significant	significant	ADJ
aijes-7150	139	46	relationship	relationship	NOUN
aijes-7150	139	47	between	between	ADP
aijes-7150	139	48	corporate	corporate	ADJ
aijes-7150	139	49	taxes	taxis	NOUN
aijes-7150	139	50	and	and	CCONJ
aijes-7150	139	51	the	the	DET
aijes-7150	139	52	level	level	NOUN
aijes-7150	139	53	of	of	ADP
aijes-7150	139	54	open	open	ADJ
aijes-7150	139	55	trade.the	trade.the	DET
aijes-7150	139	56	correlation	correlation	NOUN
aijes-7150	139	57	is	be	AUX
aijes-7150	139	58	0.0856	0.0856	NUM
aijes-7150	139	59	,	,	PUNCT
aijes-7150	139	60	indicating	indicate	VERB
aijes-7150	139	61	a	a	DET
aijes-7150	139	62	weak	weak	ADJ
aijes-7150	139	63	positive	positive	ADJ
aijes-7150	139	64	relationship	relationship	NOUN
aijes-7150	139	65	between	between	ADP
aijes-7150	139	66	cit	cit	PROPN
aijes-7150	139	67	and	and	CCONJ
aijes-7150	139	68	the	the	DET
aijes-7150	139	69	unemployment	unemployment	NOUN
aijes-7150	139	70	rate	rate	NOUN
aijes-7150	139	71	.	.	PUNCT
aijes-7150	140	1	this	this	PRON
aijes-7150	140	2	may	may	AUX
aijes-7150	140	3	mean	mean	VERB
aijes-7150	140	4	that	that	SCONJ
aijes-7150	140	5	an	an	DET
aijes-7150	140	6	increase	increase	NOUN
aijes-7150	140	7	in	in	ADP
aijes-7150	140	8	corporate	corporate	ADJ
aijes-7150	140	9	taxes	taxis	NOUN
aijes-7150	140	10	is	be	AUX
aijes-7150	140	11	associated	associate	VERB
aijes-7150	140	12	with	with	ADP
aijes-7150	140	13	a	a	DET
aijes-7150	140	14	small	small	ADJ
aijes-7150	140	15	increase	increase	NOUN
aijes-7150	140	16	in	in	ADP
aijes-7150	140	17	unemployment	unemployment	NOUN
aijes-7150	140	18	,	,	PUNCT
aijes-7150	140	19	but	but	CCONJ
aijes-7150	140	20	this	this	DET
aijes-7150	140	21	relationship	relationship	NOUN
aijes-7150	140	22	is	be	AUX
aijes-7150	140	23	weak	weak	ADJ
aijes-7150	140	24	.	.	PUNCT
aijes-7150	141	1	the	the	DET
aijes-7150	141	2	following	follow	VERB
aijes-7150	141	3	is	be	AUX
aijes-7150	141	4	the	the	DET
aijes-7150	141	5	analysis	analysis	NOUN
aijes-7150	141	6	of	of	ADP
aijes-7150	141	7	statistical	statistical	ADJ
aijes-7150	141	8	tests	test	NOUN
aijes-7150	141	9	performed	perform	VERB
aijes-7150	141	10	through	through	ADP
aijes-7150	141	11	the	the	DET
aijes-7150	141	12	stata	stata	NOUN
aijes-7150	141	13	program	program	NOUN
aijes-7150	141	14	,	,	PUNCT
aijes-7150	141	15	such	such	ADJ
aijes-7150	141	16	as	as	ADP
aijes-7150	141	17	linear	linear	PROPN
aijes-7150	141	18	regression	regression	NOUN
aijes-7150	141	19	,	,	PUNCT
aijes-7150	141	20	random	random	ADJ
aijes-7150	141	21	effect	effect	NOUN
aijes-7150	141	22	,	,	PUNCT
aijes-7150	141	23	fixed	fixed	ADJ
aijes-7150	141	24	effect	effect	NOUN
aijes-7150	141	25	,	,	PUNCT
aijes-7150	141	26	hausman	hausman	PROPN
aijes-7150	141	27	taylor	taylor	PROPN
aijes-7150	141	28	regression	regression	PROPN
aijes-7150	141	29	,	,	PUNCT
aijes-7150	141	30	gmm	gmm	PROPN
aijes-7150	141	31	model	model	PROPN
aijes-7150	141	32	-generalized	-generalized	ADJ
aijes-7150	141	33	estimating	estimate	VERB
aijes-7150	141	34	equations	equation	NOUN
aijes-7150	141	35	(	(	PUNCT
aijes-7150	141	36	gee	gee	NOUN
aijes-7150	141	37	model	model	PROPN
aijes-7150	141	38	)	)	PUNCT
aijes-7150	141	39	.	.	PUNCT
aijes-7150	142	1	gdp	gdp	NOUN
aijes-7150	142	2	=	=	PUNCT
aijes-7150	143	1	β0-.5552252	β0-.5552252	PROPN
aijes-7150	143	2	+	+	NUM
aijes-7150	143	3	β1.3855899	β1.3855899	PROPN
aijes-7150	143	4	+	+	CCONJ
aijes-7150	143	5	β2.0154152	β2.0154152	PROPN
aijes-7150	143	6	+	+	NUM
aijes-7150	143	7	β3.7088763	β3.7088763	NUM
aijes-7150	143	8	+	+	NUM
aijes-7150	143	9	β45552252	β45552252	NOUN
aijes-7150	143	10	+	+	NUM
aijes-7150	143	11	γit	γit	NOUN
aijes-7150	143	12	table	table	NOUN
aijes-7150	143	13	6	6	NUM
aijes-7150	143	14	.	.	PUNCT
aijes-7150	143	15	econometric	econometric	ADJ
aijes-7150	143	16	results	result	NOUN
aijes-7150	143	17	and	and	CCONJ
aijes-7150	143	18	empirical	empirical	ADJ
aijes-7150	143	19	findings	finding	NOUN
aijes-7150	143	20	of	of	ADP
aijes-7150	143	21	the	the	DET
aijes-7150	143	22	study	study	NOUN
aijes-7150	143	23	variables	variable	VERB
aijes-7150	143	24	linear	linear	ADJ
aijes-7150	143	25	regression	regression	NOUN
aijes-7150	143	26	random	random	ADJ
aijes-7150	143	27	effects	effect	NOUN
aijes-7150	143	28	–	–	PUNCT
aijes-7150	143	29	gls	gl	VERB
aijes-7150	143	30	regression	regression	NOUN
aijes-7150	143	31	fixed	fix	VERB
aijes-7150	143	32	–	–	PUNCT
aijes-7150	143	33	effects	effect	NOUN
aijes-7150	143	34	regression	regression	VERB
aijes-7150	143	35	hausman	hausman	ADJ
aijes-7150	143	36	–	–	PUNCT
aijes-7150	143	37	taylor	taylor	PROPN
aijes-7150	143	38	regression	regression	NOUN
aijes-7150	143	39	gee	gee	PROPN
aijes-7150	143	40	model	model	PROPN
aijes-7150	143	41	gmm	gmm	PROPN
aijes-7150	143	42	model	model	PROPN
aijes-7150	143	43	cit	cit	PROPN
aijes-7150	143	44	fdi	fdi	PROPN
aijes-7150	143	45	-.1617591	-.1617591	PUNCT
aijes-7150	143	46	(	(	PUNCT
aijes-7150	143	47	0.000	0.000	NUM
aijes-7150	143	48	)	)	PUNCT
aijes-7150	143	49	*	*	PUNCT
aijes-7150	144	1	*	*	PUNCT
aijes-7150	144	2	*	*	PUNCT
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aijes-7150	144	6	)	)	PUNCT
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aijes-7150	144	12	)	)	PUNCT
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aijes-7150	144	18	)	)	PUNCT
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aijes-7150	144	24	)	)	PUNCT
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aijes-7150	144	30	)	)	PUNCT
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aijes-7150	144	35	)	)	PUNCT
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aijes-7150	145	3	)	)	PUNCT
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aijes-7150	146	5	)	)	PUNCT
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aijes-7150	147	1	*	*	PUNCT
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aijes-7150	147	6	)	)	PUNCT
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aijes-7150	148	4	0.002	0.002	NUM
aijes-7150	148	5	)	)	PUNCT
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aijes-7150	149	4	0.000	0.000	NUM
aijes-7150	149	5	)	)	PUNCT
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aijes-7150	150	1	*	*	PUNCT
aijes-7150	150	2	*	*	PUNCT
aijes-7150	150	3	to	to	ADP
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aijes-7150	150	5	(	(	PUNCT
aijes-7150	150	6	0.475	0.475	NUM
aijes-7150	150	7	)	)	PUNCT
aijes-7150	150	8	.0154152	.0154152	NOUN
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aijes-7150	150	10	0.054	0.054	NUM
aijes-7150	150	11	)	)	PUNCT
aijes-7150	150	12	*	*	PUNCT
aijes-7150	151	1	*	*	PUNCT
aijes-7150	151	2	.0222733	.0222733	PROPN
aijes-7150	151	3	(	(	PUNCT
aijes-7150	151	4	0.067	0.067	NUM
aijes-7150	151	5	)	)	PUNCT
aijes-7150	151	6	*	*	PUNCT
aijes-7150	152	1	*	*	PUNCT
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aijes-7150	152	3	(	(	PUNCT
aijes-7150	152	4	0.093	0.093	NUM
aijes-7150	152	5	)	)	PUNCT
aijes-7150	152	6	*	*	PUNCT
aijes-7150	153	1	.0184015	.0184015	X
aijes-7150	153	2	(	(	PUNCT
aijes-7150	153	3	0.093	0.093	NUM
aijes-7150	153	4	)	)	PUNCT
aijes-7150	153	5	*	*	PUNCT
aijes-7150	153	6	.0012802	.0012802	PROPN
aijes-7150	153	7	(	(	PUNCT
aijes-7150	153	8	0.931	0.931	NUM
aijes-7150	153	9	)	)	PUNCT
aijes-7150	153	10	unmp	unmp	ADP
aijes-7150	153	11	.8297792	.8297792	PROPN
aijes-7150	153	12	(	(	PUNCT
aijes-7150	153	13	0.000	0.000	NUM
aijes-7150	153	14	)	)	PUNCT
aijes-7150	153	15	*	*	PUNCT
aijes-7150	154	1	*	*	PUNCT
aijes-7150	154	2	*	*	PUNCT
aijes-7150	154	3	.7088763	.7088763	PROPN
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aijes-7150	154	5	0.044	0.044	NUM
aijes-7150	154	6	)	)	PUNCT
aijes-7150	154	7	*	*	PUNCT
aijes-7150	154	8	*	*	PUNCT
aijes-7150	154	9	.0491625	.0491625	NOUN
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aijes-7150	154	11	0.141	0.141	NUM
aijes-7150	154	12	)	)	PUNCT
aijes-7150	154	13	.0415701	.0415701	NOUN
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aijes-7150	154	15	0.174	0.174	NUM
aijes-7150	154	16	)	)	PUNCT
aijes-7150	154	17	.0411805	.0411805	PROPN
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aijes-7150	154	19	0.175	0.175	NUM
aijes-7150	154	20	)	)	PUNCT
aijes-7150	154	21	.046002	.046002	NOUN
aijes-7150	154	22	(	(	PUNCT
aijes-7150	154	23	0.230	0.230	NUM
aijes-7150	154	24	)	)	PUNCT
aijes-7150	154	25	const	const	NOUN
aijes-7150	154	26	.	.	PUNCT
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aijes-7150	155	2	(	(	PUNCT
aijes-7150	155	3	0.144	0.144	NUM
aijes-7150	155	4	)	)	PUNCT
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aijes-7150	155	7	0.703	0.703	NUM
aijes-7150	155	8	)	)	PUNCT
aijes-7150	155	9	-.9106561	-.9106561	PUNCT
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aijes-7150	155	11	0.600	0.600	NUM
aijes-7150	155	12	)	)	PUNCT
aijes-7150	155	13	-1.399409	-1.399409	NOUN
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aijes-7150	155	15	0.558	0.558	NUM
aijes-7150	155	16	)	)	PUNCT
aijes-7150	155	17	-.3690647	-.3690647	PUNCT
aijes-7150	155	18	(	(	PUNCT
aijes-7150	155	19	0.826	0.826	NUM
aijes-7150	155	20	)	)	PUNCT
aijes-7150	155	21	r	r	NOUN
aijes-7150	155	22	square	square	NOUN
aijes-7150	155	23	0.4737	0.4737	NUM
aijes-7150	155	24	0.4095	0.4095	NUM
aijes-7150	155	25	0.0428	0.0428	NUM
aijes-7150	155	26	adj.r2	adj.r2	NOUN
aijes-7150	155	27	0.4503	0.4503	NUM
aijes-7150	155	28	0.3448	0.3448	NUM
aijes-7150	155	29	0.0198	0.0198	NUM
aijes-7150	155	30	source	source	NOUN
aijes-7150	155	31	:	:	PUNCT
aijes-7150	155	32	authors	author	NOUN
aijes-7150	155	33	'	'	PART
aijes-7150	155	34	calculations	calculation	NOUN
aijes-7150	155	35	in	in	ADP
aijes-7150	155	36	stata	stata	NOUN
aijes-7150	155	37	(	(	PUNCT
aijes-7150	155	38	2025	2025	NUM
aijes-7150	155	39	)	)	PUNCT
aijes-7150	155	40	explanation	explanation	NOUN
aijes-7150	155	41	:	:	PUNCT
aijes-7150	155	42	p	p	X
aijes-7150	155	43	-	-	PUNCT
aijes-7150	155	44	values	value	NOUN
aijes-7150	155	45	are	be	AUX
aijes-7150	155	46	shown	show	VERB
aijes-7150	155	47	in	in	ADP
aijes-7150	155	48	brackets	bracket	NOUN
aijes-7150	155	49	:	:	PUNCT
aijes-7150	155	50	*	*	PUNCT
aijes-7150	155	51	*	*	PUNCT
aijes-7150	155	52	*	*	PUNCT
aijes-7150	155	53	indicates	indicate	VERB
aijes-7150	155	54	statistical	statistical	ADJ
aijes-7150	155	55	significance	significance	NOUN
aijes-7150	155	56	at	at	ADP
aijes-7150	155	57	the	the	DET
aijes-7150	155	58	1	1	NUM
aijes-7150	155	59	%	%	NOUN
aijes-7150	155	60	level	level	NOUN
aijes-7150	155	61	;	;	PUNCT
aijes-7150	155	62	*	*	PUNCT
aijes-7150	155	63	*	*	PUNCT
aijes-7150	155	64	indicates	indicate	VERB
aijes-7150	155	65	statistical	statistical	ADJ
aijes-7150	155	66	significance	significance	NOUN
aijes-7150	155	67	at	at	ADP
aijes-7150	155	68	the	the	DET
aijes-7150	155	69	5	5	NUM
aijes-7150	155	70	%	%	NOUN
aijes-7150	155	71	level	level	NOUN
aijes-7150	155	72	and	and	CCONJ
aijes-7150	155	73	*	*	PUNCT
aijes-7150	155	74	indicates	indicate	VERB
aijes-7150	155	75	10	10	NUM
aijes-7150	155	76	%	%	NOUN
aijes-7150	155	77	statistical	statistical	ADJ
aijes-7150	155	78	significance	significance	NOUN
aijes-7150	155	79	.	.	PUNCT
aijes-7150	156	1	based	base	VERB
aijes-7150	156	2	on	on	ADP
aijes-7150	156	3	the	the	DET
aijes-7150	156	4	econometric	econometric	ADJ
aijes-7150	156	5	results	result	NOUN
aijes-7150	156	6	in	in	ADP
aijes-7150	156	7	the	the	DET
aijes-7150	156	8	table	table	NOUN
aijes-7150	156	9	above	above	ADV
aijes-7150	156	10	,	,	PUNCT
aijes-7150	156	11	we	we	PRON
aijes-7150	156	12	can	can	AUX
aijes-7150	156	13	conclude	conclude	VERB
aijes-7150	156	14	that	that	SCONJ
aijes-7150	156	15	some	some	PRON
aijes-7150	156	16	of	of	ADP
aijes-7150	156	17	the	the	DET
aijes-7150	156	18	independent	independent	ADJ
aijes-7150	156	19	variables	variable	NOUN
aijes-7150	156	20	are	be	AUX
aijes-7150	156	21	significant	significant	ADJ
aijes-7150	156	22	at	at	ADP
aijes-7150	156	23	the	the	DET
aijes-7150	156	24	1	1	NUM
aijes-7150	156	25	%	%	NOUN
aijes-7150	156	26	,	,	PUNCT
aijes-7150	156	27	5	5	NUM
aijes-7150	156	28	%	%	NOUN
aijes-7150	156	29	,	,	PUNCT
aijes-7150	156	30	and	and	CCONJ
aijes-7150	156	31	10	10	NUM
aijes-7150	156	32	%	%	NOUN
aijes-7150	156	33	levelsfor	levelsfor	NOUN
aijes-7150	156	34	interpretation	interpretation	NOUN
aijes-7150	156	35	purposes	purpose	NOUN
aijes-7150	156	36	,	,	PUNCT
aijes-7150	156	37	we	we	PRON
aijes-7150	156	38	will	will	AUX
aijes-7150	156	39	base	base	VERB
aijes-7150	156	40	our	our	PRON
aijes-7150	156	41	analysis	analysis	NOUN
aijes-7150	156	42	on	on	ADP
aijes-7150	156	43	the	the	DET
aijes-7150	156	44	random	random	ADJ
aijes-7150	156	45	effects	effect	NOUN
aijes-7150	156	46	gls	gls	PROPN
aijes-7150	156	47	model	model	NOUN
aijes-7150	156	48	,	,	PUNCT
aijes-7150	156	49	where	where	SCONJ
aijes-7150	156	50	all	all	DET
aijes-7150	156	51	results	result	NOUN
aijes-7150	156	52	in	in	ADP
aijes-7150	156	53	this	this	DET
aijes-7150	156	54	regression	regression	NOUN
aijes-7150	156	55	are	be	AUX
aijes-7150	156	56	significant	significant	ADJ
aijes-7150	156	57	.	.	PUNCT
aijes-7150	157	1	β0	β0	ADV
aijes-7150	157	2	if	if	SCONJ
aijes-7150	157	3	all	all	DET
aijes-7150	157	4	other	other	ADJ
aijes-7150	157	5	factors	factor	NOUN
aijes-7150	157	6	are	be	AUX
aijes-7150	157	7	constant	constant	ADJ
aijes-7150	157	8	,	,	PUNCT
aijes-7150	157	9	then	then	ADV
aijes-7150	157	10	cit	cit	PROPN
aijes-7150	157	11	will	will	AUX
aijes-7150	157	12	be	be	AUX
aijes-7150	157	13	-0.5552252units	-0.5552252unit	NOUN
aijes-7150	157	14	.	.	PUNCT
aijes-7150	158	1	β1	β1	PROPN
aijes-7150	158	2	–	–	PUNCT
aijes-7150	158	3	if	if	SCONJ
aijes-7150	158	4	foreign	foreign	ADJ
aijes-7150	158	5	direct	direct	ADJ
aijes-7150	158	6	investment	investment	NOUN
aijes-7150	158	7	increases	increase	NOUN
aijes-7150	158	8	by	by	ADP
aijes-7150	158	9	one	one	NUM
aijes-7150	158	10	unit	unit	NOUN
aijes-7150	158	11	holding	hold	VERB
aijes-7150	158	12	all	all	DET
aijes-7150	158	13	other	other	ADJ
aijes-7150	158	14	variables	variable	NOUN
aijes-7150	158	15	constant	constant	ADJ
aijes-7150	158	16	,	,	PUNCT
aijes-7150	158	17	then	then	ADV
aijes-7150	158	18	cit	cit	PROPN
aijes-7150	158	19	will	will	AUX
aijes-7150	158	20	decrease	decrease	VERB
aijes-7150	158	21	by	by	ADP
aijes-7150	158	22	-0.2958505	-0.2958505	ADJ
aijes-7150	158	23	units	unit	NOUN
aijes-7150	158	24	.	.	PUNCT
aijes-7150	159	1	this	this	DET
aijes-7150	159	2	statement	statement	NOUN
aijes-7150	159	3	is	be	AUX
aijes-7150	159	4	correct	correct	ADJ
aijes-7150	159	5	since	since	SCONJ
aijes-7150	159	6	the	the	DET
aijes-7150	159	7	values	value	NOUN
aijes-7150	159	8	are	be	AUX
aijes-7150	159	9	within	within	ADP
aijes-7150	159	10	the	the	DET
aijes-7150	159	11	5	5	NUM
aijes-7150	159	12	%	%	NOUN
aijes-7150	159	13	confidence	confidence	NOUN
aijes-7150	159	14	interval	interval	NOUN
aijes-7150	159	15	,	,	PUNCT
aijes-7150	159	16	because	because	SCONJ
aijes-7150	159	17	(	(	PUNCT
aijes-7150	159	18	p	p	X
aijes-7150	159	19	-	-	PUNCT
aijes-7150	159	20	value	value	NOUN
aijes-7150	159	21	=	=	SYM
aijes-7150	159	22	0.056=0.05).increased	0.056=0.05).increase	VERB
aijes-7150	159	23	foreign	foreign	ADJ
aijes-7150	159	24	direct	direct	ADJ
aijes-7150	159	25	investment	investment	NOUN
aijes-7150	159	26	often	often	ADV
aijes-7150	159	27	leads	lead	VERB
aijes-7150	159	28	to	to	ADP
aijes-7150	159	29	increased	increase	VERB
aijes-7150	159	30	corporate	corporate	ADJ
aijes-7150	159	31	tax	tax	NOUN
aijes-7150	159	32	revenues	revenue	NOUN
aijes-7150	159	33	.	.	PUNCT
aijes-7150	160	1	this	this	DET
aijes-7150	160	2	effect	effect	NOUN
aijes-7150	160	3	occurs	occur	VERB
aijes-7150	160	4	because	because	SCONJ
aijes-7150	160	5	fdi	fdi	NOUN
aijes-7150	160	6	increases	increase	VERB
aijes-7150	160	7	economic	economic	ADJ
aijes-7150	160	8	activity	activity	NOUN
aijes-7150	160	9	and	and	CCONJ
aijes-7150	160	10	company	company	NOUN
aijes-7150	160	11	profits	profit	NOUN
aijes-7150	160	12	.	.	PUNCT
aijes-7150	161	1	the	the	DET
aijes-7150	161	2	increase	increase	NOUN
aijes-7150	161	3	in	in	ADP
aijes-7150	161	4	the	the	DET
aijes-7150	161	5	number	number	NOUN
aijes-7150	161	6	of	of	ADP
aijes-7150	161	7	companies	company	NOUN
aijes-7150	161	8	and	and	CCONJ
aijes-7150	161	9	the	the	DET
aijes-7150	161	10	improvement	improvement	NOUN
aijes-7150	161	11	of	of	ADP
aijes-7150	161	12	the	the	DET
aijes-7150	161	13	business	business	NOUN
aijes-7150	161	14	environment	environment	NOUN
aijes-7150	161	15	stimulate	stimulate	VERB
aijes-7150	161	16	more	more	ADJ
aijes-7150	161	17	economic	economic	ADJ
aijes-7150	161	18	activity	activity	NOUN
aijes-7150	161	19	and	and	CCONJ
aijes-7150	161	20	other	other	ADJ
aijes-7150	161	21	investments	investment	NOUN
aijes-7150	161	22	,	,	PUNCT
aijes-7150	161	23	contributing	contribute	VERB
aijes-7150	161	24	to	to	ADP
aijes-7150	161	25	a	a	DET
aijes-7150	161	26	continued	continue	VERB
aijes-7150	161	27	increase	increase	NOUN
aijes-7150	161	28	in	in	ADP
aijes-7150	161	29	corporate	corporate	ADJ
aijes-7150	161	30	tax	tax	NOUN
aijes-7150	161	31	revenues	revenue	NOUN
aijes-7150	161	32	.	.	PUNCT
aijes-7150	162	1	duresa	duresa	PROPN
aijes-7150	162	2	kilaj	kilaj	PROPN
aijes-7150	162	3	,	,	PUNCT
aijes-7150	162	4	abdymenaf	abdymenaf	PROPN
aijes-7150	162	5	bexheti	bexheti	PROPN
aijes-7150	162	6	,	,	PUNCT
aijes-7150	162	7	sadri	sadri	ADJ
aijes-7150	162	8	alija	alija	NOUN
aijes-7150	162	9	172	172	NUM
aijes-7150	162	10	β2	β2	NOUN
aijes-7150	162	11	–	–	PUNCT
aijes-7150	162	12	if	if	SCONJ
aijes-7150	162	13	gdp	gdp	NOUN
aijes-7150	162	14	per	per	ADP
aijes-7150	162	15	cap	cap	NOUN
aijes-7150	162	16	increases	increase	NOUN
aijes-7150	162	17	by	by	ADP
aijes-7150	162	18	one	one	NUM
aijes-7150	162	19	unit	unit	NOUN
aijes-7150	162	20	keeping	keep	VERB
aijes-7150	162	21	all	all	DET
aijes-7150	162	22	other	other	ADJ
aijes-7150	162	23	variables	variable	NOUN
aijes-7150	162	24	constant	constant	ADJ
aijes-7150	162	25	then	then	ADV
aijes-7150	162	26	cit	cit	PROPN
aijes-7150	162	27	willincreaseby	willincreaseby	ADJ
aijes-7150	162	28	0.3855899units	0.3855899units	PROPN
aijes-7150	162	29	.	.	PUNCT
aijes-7150	163	1	this	this	DET
aijes-7150	163	2	statement	statement	NOUN
aijes-7150	163	3	is	be	AUX
aijes-7150	163	4	correct	correct	ADJ
aijes-7150	163	5	since	since	SCONJ
aijes-7150	163	6	the	the	DET
aijes-7150	163	7	values	value	NOUN
aijes-7150	163	8	are	be	AUX
aijes-7150	163	9	within	within	ADP
aijes-7150	163	10	the	the	DET
aijes-7150	163	11	5	5	NUM
aijes-7150	163	12	%	%	NOUN
aijes-7150	163	13	confidence	confidence	NOUN
aijes-7150	163	14	interval	interval	NOUN
aijes-7150	163	15	,	,	PUNCT
aijes-7150	163	16	because	because	SCONJ
aijes-7150	163	17	(	(	PUNCT
aijes-7150	163	18	p	p	NOUN
aijes-7150	163	19	-	-	PUNCT
aijes-7150	163	20	value	value	NOUN
aijes-7150	163	21	=	=	SYM
aijes-7150	163	22	0.004<0.05).an	0.004<0.05).an	NUM
aijes-7150	163	23	increase	increase	NOUN
aijes-7150	163	24	in	in	ADP
aijes-7150	163	25	gross	gross	ADJ
aijes-7150	163	26	domestic	domestic	ADJ
aijes-7150	163	27	product	product	NOUN
aijes-7150	163	28	(	(	PUNCT
aijes-7150	163	29	gdp	gdp	NOUN
aijes-7150	163	30	)	)	PUNCT
aijes-7150	163	31	per	per	ADP
aijes-7150	163	32	capita	capita	NOUN
aijes-7150	163	33	usually	usually	ADV
aijes-7150	163	34	leads	lead	VERB
aijes-7150	163	35	to	to	ADP
aijes-7150	163	36	an	an	DET
aijes-7150	163	37	increase	increase	NOUN
aijes-7150	163	38	in	in	ADP
aijes-7150	163	39	corporate	corporate	ADJ
aijes-7150	163	40	tax	tax	NOUN
aijes-7150	163	41	revenues	revenue	NOUN
aijes-7150	163	42	.	.	PUNCT
aijes-7150	164	1	this	this	PRON
aijes-7150	164	2	is	be	AUX
aijes-7150	164	3	because	because	SCONJ
aijes-7150	164	4	a	a	DET
aijes-7150	164	5	higher	high	ADJ
aijes-7150	164	6	gdp	gdp	NOUN
aijes-7150	164	7	per	per	ADP
aijes-7150	164	8	capita	capita	NOUN
aijes-7150	164	9	typically	typically	ADV
aijes-7150	164	10	indicates	indicate	VERB
aijes-7150	164	11	increased	increase	VERB
aijes-7150	164	12	economic	economic	ADJ
aijes-7150	164	13	activity	activity	NOUN
aijes-7150	164	14	and	and	CCONJ
aijes-7150	164	15	living	living	NOUN
aijes-7150	164	16	standards	standard	NOUN
aijes-7150	164	17	,	,	PUNCT
aijes-7150	164	18	which	which	PRON
aijes-7150	164	19	boosts	boost	VERB
aijes-7150	164	20	demand	demand	NOUN
aijes-7150	164	21	for	for	ADP
aijes-7150	164	22	products	product	NOUN
aijes-7150	164	23	and	and	CCONJ
aijes-7150	164	24	services	service	NOUN
aijes-7150	164	25	,	,	PUNCT
aijes-7150	164	26	and	and	CCONJ
aijes-7150	164	27	consequently	consequently	ADV
aijes-7150	164	28	,	,	PUNCT
aijes-7150	164	29	corporate	corporate	ADJ
aijes-7150	164	30	profits.better	profits.better	NUM
aijes-7150	164	31	economic	economic	ADJ
aijes-7150	164	32	conditions	condition	NOUN
aijes-7150	164	33	,	,	PUNCT
aijes-7150	164	34	along	along	ADP
aijes-7150	164	35	with	with	ADP
aijes-7150	164	36	increased	increase	VERB
aijes-7150	164	37	private	private	ADJ
aijes-7150	164	38	consumption	consumption	NOUN
aijes-7150	164	39	and	and	CCONJ
aijes-7150	164	40	investment	investment	NOUN
aijes-7150	164	41	,	,	PUNCT
aijes-7150	164	42	contribute	contribute	VERB
aijes-7150	164	43	to	to	ADP
aijes-7150	164	44	heightened	heighten	VERB
aijes-7150	164	45	business	business	NOUN
aijes-7150	164	46	activity	activity	NOUN
aijes-7150	164	47	and	and	CCONJ
aijes-7150	164	48	boosted	boost	VERB
aijes-7150	164	49	corporate	corporate	ADJ
aijes-7150	164	50	tax	tax	NOUN
aijes-7150	164	51	revenues	revenue	NOUN
aijes-7150	164	52	.	.	PUNCT
aijes-7150	165	1	β3	β3	VERB
aijes-7150	165	2	–	–	PUNCT
aijes-7150	165	3	if	if	SCONJ
aijes-7150	165	4	the	the	DET
aijes-7150	165	5	trade	trade	NOUN
aijes-7150	165	6	openness	openness	NOUN
aijes-7150	165	7	increases	increase	VERB
aijes-7150	165	8	by	by	ADP
aijes-7150	165	9	one	one	NUM
aijes-7150	165	10	unit	unit	NOUN
aijes-7150	165	11	,	,	PUNCT
aijes-7150	165	12	keeping	keep	VERB
aijes-7150	165	13	all	all	DET
aijes-7150	165	14	other	other	ADJ
aijes-7150	165	15	variables	variable	NOUN
aijes-7150	165	16	constant	constant	ADJ
aijes-7150	165	17	,	,	PUNCT
aijes-7150	165	18	then	then	ADV
aijes-7150	165	19	cit	cit	PROPN
aijes-7150	165	20	will	will	AUX
aijes-7150	165	21	increase	increase	VERB
aijes-7150	165	22	by	by	ADP
aijes-7150	165	23	0.0154152units	0.0154152unit	NOUN
aijes-7150	165	24	.	.	PUNCT
aijes-7150	166	1	this	this	DET
aijes-7150	166	2	statement	statement	NOUN
aijes-7150	166	3	is	be	AUX
aijes-7150	166	4	correct	correct	ADJ
aijes-7150	166	5	since	since	SCONJ
aijes-7150	166	6	the	the	DET
aijes-7150	166	7	significance	significance	NOUN
aijes-7150	166	8	value	value	NOUN
aijes-7150	166	9	is	be	AUX
aijes-7150	166	10	within	within	ADP
aijes-7150	166	11	the	the	DET
aijes-7150	166	12	5	5	NUM
aijes-7150	166	13	%	%	NOUN
aijes-7150	166	14	confidence	confidence	NOUN
aijes-7150	166	15	interval	interval	NOUN
aijes-7150	166	16	,	,	PUNCT
aijes-7150	166	17	because	because	SCONJ
aijes-7150	166	18	(	(	PUNCT
aijes-7150	166	19	p	p	NOUN
aijes-7150	166	20	-	-	PUNCT
aijes-7150	166	21	value	value	NOUN
aijes-7150	166	22	=	=	SYM
aijes-7150	166	23	0.054=0.05).increased	0.054=0.05).increase	VERB
aijes-7150	166	24	trade	trade	NOUN
aijes-7150	166	25	openness	openness	NOUN
aijes-7150	166	26	,	,	PUNCT
aijes-7150	166	27	which	which	PRON
aijes-7150	166	28	includes	include	VERB
aijes-7150	166	29	increased	increase	VERB
aijes-7150	166	30	imports	import	NOUN
aijes-7150	166	31	and	and	CCONJ
aijes-7150	166	32	exports	export	NOUN
aijes-7150	166	33	,	,	PUNCT
aijes-7150	166	34	can	can	AUX
aijes-7150	166	35	boost	boost	VERB
aijes-7150	166	36	economic	economic	ADJ
aijes-7150	166	37	activity	activity	NOUN
aijes-7150	166	38	and	and	CCONJ
aijes-7150	166	39	create	create	VERB
aijes-7150	166	40	new	new	ADJ
aijes-7150	166	41	opportunities	opportunity	NOUN
aijes-7150	166	42	for	for	ADP
aijes-7150	166	43	companies	company	NOUN
aijes-7150	166	44	.	.	PUNCT
aijes-7150	167	1	this	this	PRON
aijes-7150	167	2	often	often	ADV
aijes-7150	167	3	leads	lead	VERB
aijes-7150	167	4	to	to	ADP
aijes-7150	167	5	increased	increase	VERB
aijes-7150	167	6	profits	profit	NOUN
aijes-7150	167	7	for	for	ADP
aijes-7150	167	8	businesses	business	NOUN
aijes-7150	167	9	that	that	PRON
aijes-7150	167	10	benefit	benefit	VERB
aijes-7150	167	11	from	from	ADP
aijes-7150	167	12	expanded	expand	VERB
aijes-7150	167	13	markets	market	NOUN
aijes-7150	167	14	and	and	CCONJ
aijes-7150	167	15	increased	increase	VERB
aijes-7150	167	16	sales	sale	NOUN
aijes-7150	167	17	volumes	volume	NOUN
aijes-7150	167	18	.	.	PUNCT
aijes-7150	168	1	furthermore	furthermore	ADV
aijes-7150	168	2	,	,	PUNCT
aijes-7150	168	3	increased	increase	VERB
aijes-7150	168	4	trade	trade	NOUN
aijes-7150	168	5	openness	openness	NOUN
aijes-7150	168	6	can	can	AUX
aijes-7150	168	7	stimulate	stimulate	VERB
aijes-7150	168	8	additional	additional	ADJ
aijes-7150	168	9	investment	investment	NOUN
aijes-7150	168	10	and	and	CCONJ
aijes-7150	168	11	create	create	VERB
aijes-7150	168	12	a	a	DET
aijes-7150	168	13	more	more	ADV
aijes-7150	168	14	favorable	favorable	ADJ
aijes-7150	168	15	business	business	NOUN
aijes-7150	168	16	environment	environment	NOUN
aijes-7150	168	17	,	,	PUNCT
aijes-7150	168	18	helping	help	VERB
aijes-7150	168	19	to	to	PART
aijes-7150	168	20	increase	increase	VERB
aijes-7150	168	21	tax	tax	NOUN
aijes-7150	168	22	revenues	revenue	NOUN
aijes-7150	168	23	.	.	PUNCT
aijes-7150	169	1	β4	β4	PROPN
aijes-7150	169	2	if	if	SCONJ
aijes-7150	169	3	unemployment	unemployment	NOUN
aijes-7150	169	4	increases	increase	NOUN
aijes-7150	169	5	by	by	ADP
aijes-7150	169	6	one	one	NUM
aijes-7150	169	7	unit	unit	NOUN
aijes-7150	169	8	keeping	keep	VERB
aijes-7150	169	9	all	all	DET
aijes-7150	169	10	other	other	ADJ
aijes-7150	169	11	variables	variable	NOUN
aijes-7150	169	12	constant	constant	ADJ
aijes-7150	169	13	then	then	ADV
aijes-7150	169	14	cit	cit	PROPN
aijes-7150	169	15	will	will	AUX
aijes-7150	169	16	increaseby	increaseby	VERB
aijes-7150	169	17	0.7088763units	0.7088763units	PRON
aijes-7150	169	18	.	.	PUNCT
aijes-7150	170	1	this	this	DET
aijes-7150	170	2	statement	statement	NOUN
aijes-7150	170	3	is	be	AUX
aijes-7150	170	4	correct	correct	ADJ
aijes-7150	170	5	since	since	SCONJ
aijes-7150	170	6	the	the	DET
aijes-7150	170	7	significance	significance	NOUN
aijes-7150	170	8	value	value	NOUN
aijes-7150	170	9	is	be	AUX
aijes-7150	170	10	within	within	ADP
aijes-7150	170	11	the	the	DET
aijes-7150	170	12	5%confidence	5%confidence	PROPN
aijes-7150	170	13	interval	interval	NOUN
aijes-7150	170	14	,	,	PUNCT
aijes-7150	170	15	because	because	SCONJ
aijes-7150	170	16	(	(	PUNCT
aijes-7150	170	17	p	p	NOUN
aijes-7150	170	18	-	-	PUNCT
aijes-7150	170	19	value	value	NOUN
aijes-7150	170	20	=	=	NOUN
aijes-7150	170	21	0.044<0.05	0.044<0.05	NOUN
aijes-7150	170	22	)	)	PUNCT
aijes-7150	170	23	.	.	PUNCT
aijes-7150	171	1	rising	rise	VERB
aijes-7150	171	2	unemployment	unemployment	NOUN
aijes-7150	171	3	typically	typically	ADV
aijes-7150	171	4	leads	lead	VERB
aijes-7150	171	5	to	to	ADP
aijes-7150	171	6	a	a	DET
aijes-7150	171	7	decrease	decrease	NOUN
aijes-7150	171	8	in	in	ADP
aijes-7150	171	9	consumption	consumption	NOUN
aijes-7150	171	10	and	and	CCONJ
aijes-7150	171	11	demand	demand	NOUN
aijes-7150	171	12	for	for	ADP
aijes-7150	171	13	products	product	NOUN
aijes-7150	171	14	and	and	CCONJ
aijes-7150	171	15	services	service	NOUN
aijes-7150	171	16	,	,	PUNCT
aijes-7150	171	17	negatively	negatively	ADV
aijes-7150	171	18	impacting	impact	VERB
aijes-7150	171	19	company	company	NOUN
aijes-7150	171	20	profits	profit	NOUN
aijes-7150	171	21	.	.	PUNCT
aijes-7150	172	1	with	with	ADP
aijes-7150	172	2	less	less	ADJ
aijes-7150	172	3	income	income	NOUN
aijes-7150	172	4	and	and	CCONJ
aijes-7150	172	5	a	a	DET
aijes-7150	172	6	weaker	weak	ADJ
aijes-7150	172	7	economic	economic	ADJ
aijes-7150	172	8	environment	environment	NOUN
aijes-7150	172	9	,	,	PUNCT
aijes-7150	172	10	companies	company	NOUN
aijes-7150	172	11	may	may	AUX
aijes-7150	172	12	cut	cut	VERB
aijes-7150	172	13	back	back	ADV
aijes-7150	172	14	on	on	ADP
aijes-7150	172	15	investment	investment	NOUN
aijes-7150	172	16	and	and	CCONJ
aijes-7150	172	17	hiring	hiring	NOUN
aijes-7150	172	18	,	,	PUNCT
aijes-7150	172	19	further	far	ADV
aijes-7150	172	20	reducing	reduce	VERB
aijes-7150	172	21	corporate	corporate	ADJ
aijes-7150	172	22	tax	tax	NOUN
aijes-7150	172	23	revenues	revenue	NOUN
aijes-7150	172	24	.	.	PUNCT
aijes-7150	173	1	additionally	additionally	ADV
aijes-7150	173	2	,	,	PUNCT
aijes-7150	173	3	increasing	increase	VERB
aijes-7150	173	4	unemployment	unemployment	NOUN
aijes-7150	173	5	can	can	AUX
aijes-7150	173	6	deteriorate	deteriorate	VERB
aijes-7150	173	7	the	the	DET
aijes-7150	173	8	business	business	NOUN
aijes-7150	173	9	environment	environment	NOUN
aijes-7150	173	10	and	and	CCONJ
aijes-7150	173	11	impact	impact	VERB
aijes-7150	173	12	economic	economic	ADJ
aijes-7150	173	13	sustainability	sustainability	NOUN
aijes-7150	173	14	,	,	PUNCT
aijes-7150	173	15	leading	lead	VERB
aijes-7150	173	16	to	to	ADP
aijes-7150	173	17	a	a	DET
aijes-7150	173	18	potential	potential	ADJ
aijes-7150	173	19	decline	decline	NOUN
aijes-7150	173	20	in	in	ADP
aijes-7150	173	21	corporate	corporate	ADJ
aijes-7150	173	22	tax	tax	NOUN
aijes-7150	173	23	revenues	revenue	NOUN
aijes-7150	173	24	.	.	PUNCT
aijes-7150	174	1	table	table	NOUN
aijes-7150	174	2	7	7	NUM
aijes-7150	174	3	.	.	PUNCT
aijes-7150	175	1	heteroscedasticity	heteroscedasticity	NOUN
aijes-7150	175	2	test	test	NOUN
aijes-7150	175	3	breusch	breusch	PROPN
aijes-7150	175	4	-	-	PUNCT
aijes-7150	175	5	pagan	pagan	ADJ
aijes-7150	175	6	/	/	SYM
aijes-7150	175	7	cook	cook	PROPN
aijes-7150	175	8	-	-	PUNCT
aijes-7150	175	9	weisberg	weisberg	PROPN
aijes-7150	175	10	test	test	NOUN
aijes-7150	175	11	for	for	ADP
aijes-7150	175	12	heteroskedasticity	heteroskedasticity	NOUN
aijes-7150	175	13	h0	h0	NOUN
aijes-7150	175	14	:	:	PUNCT
aijes-7150	175	15	constant	constant	ADJ
aijes-7150	175	16	variance	variance	NOUN
aijes-7150	175	17	variables	variable	NOUN
aijes-7150	175	18	:	:	PUNCT
aijes-7150	175	19	fitted	fit	VERB
aijes-7150	175	20	values	value	NOUN
aijes-7150	175	21	of	of	ADP
aijes-7150	175	22	cit	cit	PROPN
aijes-7150	175	23	chi2	chi2	PROPN
aijes-7150	175	24	(	(	PUNCT
aijes-7150	175	25	1	1	NUM
aijes-7150	175	26	)	)	PUNCT
aijes-7150	175	27	=	=	SYM
aijes-7150	175	28	1.40	1.40	NUM
aijes-7150	175	29	prob	prob	NOUN
aijes-7150	175	30	>	>	X
aijes-7150	175	31	chi2	chi2	PROPN
aijes-7150	175	32	=	=	SYM
aijes-7150	175	33	0.2365	0.2365	NUM
aijes-7150	175	34	source	source	NOUN
aijes-7150	175	35	:	:	PUNCT
aijes-7150	175	36	authors	author	NOUN
aijes-7150	175	37	'	'	PART
aijes-7150	175	38	calculations	calculation	NOUN
aijes-7150	175	39	in	in	ADP
aijes-7150	175	40	the	the	DET
aijes-7150	175	41	stata	stata	NOUN
aijes-7150	175	42	program	program	NOUN
aijes-7150	175	43	(	(	PUNCT
aijes-7150	175	44	2025	2025	NUM
aijes-7150	175	45	)	)	PUNCT
aijes-7150	175	46	breusch	breusch	PROPN
aijes-7150	175	47	-	-	PUNCT
aijes-7150	175	48	pagan	pagan	ADJ
aijes-7150	175	49	/	/	SYM
aijes-7150	175	50	cook	cook	PROPN
aijes-7150	175	51	-	-	PUNCT
aijes-7150	175	52	weisberg	weisberg	PROPN
aijes-7150	175	53	test	test	NOUN
aijes-7150	175	54	results	result	NOUN
aijes-7150	175	55	indicate	indicate	VERB
aijes-7150	175	56	that	that	SCONJ
aijes-7150	175	57	there	there	PRON
aijes-7150	175	58	is	be	VERB
aijes-7150	175	59	insufficient	insufficient	ADJ
aijes-7150	175	60	evidence	evidence	NOUN
aijes-7150	175	61	to	to	PART
aijes-7150	175	62	suggest	suggest	VERB
aijes-7150	175	63	heteroskedasticity	heteroskedasticity	NOUN
aijes-7150	175	64	in	in	ADP
aijes-7150	175	65	the	the	DET
aijes-7150	175	66	regression	regression	NOUN
aijes-7150	175	67	model	model	NOUN
aijes-7150	175	68	.	.	PUNCT
aijes-7150	176	1	with	with	ADP
aijes-7150	176	2	a	a	DET
aijes-7150	176	3	p	p	NOUN
aijes-7150	176	4	-	-	PUNCT
aijes-7150	176	5	value	value	NOUN
aijes-7150	176	6	of	of	ADP
aijes-7150	176	7	0.2365	0.2365	NUM
aijes-7150	176	8	,	,	PUNCT
aijes-7150	176	9	which	which	PRON
aijes-7150	176	10	is	be	AUX
aijes-7150	176	11	greater	great	ADJ
aijes-7150	176	12	than	than	ADP
aijes-7150	176	13	the	the	DET
aijes-7150	176	14	significance	significance	NOUN
aijes-7150	176	15	level	level	NOUN
aijes-7150	176	16	of	of	ADP
aijes-7150	176	17	0.05	0.05	NUM
aijes-7150	176	18	,	,	PUNCT
aijes-7150	176	19	the	the	DET
aijes-7150	176	20	hypothesis	hypothesis	NOUN
aijes-7150	176	21	of	of	ADP
aijes-7150	176	22	constant	constant	ADJ
aijes-7150	176	23	variance	variance	NOUN
aijes-7150	176	24	(	(	PUNCT
aijes-7150	176	25	homoscedasticity	homoscedasticity	NOUN
aijes-7150	176	26	)	)	PUNCT
aijes-7150	176	27	is	be	AUX
aijes-7150	176	28	not	not	PART
aijes-7150	176	29	rejected	reject	VERB
aijes-7150	176	30	.	.	PUNCT
aijes-7150	177	1	this	this	PRON
aijes-7150	177	2	indicates	indicate	VERB
aijes-7150	177	3	that	that	SCONJ
aijes-7150	177	4	the	the	DET
aijes-7150	177	5	errors	error	NOUN
aijes-7150	177	6	in	in	ADP
aijes-7150	177	7	the	the	DET
aijes-7150	177	8	model	model	NOUN
aijes-7150	177	9	have	have	VERB
aijes-7150	177	10	a	a	DET
aijes-7150	177	11	constant	constant	ADJ
aijes-7150	177	12	variance	variance	NOUN
aijes-7150	177	13	and	and	CCONJ
aijes-7150	177	14	it	it	PRON
aijes-7150	177	15	is	be	AUX
aijes-7150	177	16	not	not	PART
aijes-7150	177	17	necessary	necessary	ADJ
aijes-7150	177	18	to	to	PART
aijes-7150	177	19	make	make	VERB
aijes-7150	177	20	adjustments	adjustment	NOUN
aijes-7150	177	21	for	for	ADP
aijes-7150	177	22	heteroscedasticity	heteroscedasticity	NOUN
aijes-7150	177	23	.	.	PUNCT
aijes-7150	178	1	table	table	NOUN
aijes-7150	178	2	8	8	NUM
aijes-7150	178	3	.	.	PUNCT
aijes-7150	179	1	tests	test	NOUN
aijes-7150	179	2	of	of	ADP
aijes-7150	179	3	normality	normality	NOUN
aijes-7150	179	4	global	global	ADJ
aijes-7150	179	5	minimum	minimum	ADJ
aijes-7150	179	6	tax	tax	NOUN
aijes-7150	179	7	and	and	CCONJ
aijes-7150	179	8	the	the	DET
aijes-7150	179	9	determinants	determinant	NOUN
aijes-7150	179	10	of	of	ADP
aijes-7150	179	11	corporate	corporate	ADJ
aijes-7150	179	12	tax	tax	NOUN
aijes-7150	179	13	revenue	revenue	NOUN
aijes-7150	179	14	:	:	PUNCT
aijes-7150	179	15	an	an	DET
aijes-7150	179	16	econometric	econometric	ADJ
aijes-7150	179	17	analysis	analysis	NOUN
aijes-7150	179	18	for	for	ADP
aijes-7150	179	19	the	the	DET
aijes-7150	179	20	western	western	ADJ
aijes-7150	179	21	balkan	balkan	ADJ
aijes-7150	179	22	countries	country	NOUN
aijes-7150	179	23	173	173	NUM
aijes-7150	179	24	skewness	skewness	NOUN
aijes-7150	179	25	/	/	SYM
aijes-7150	179	26	kurtosis	kurtosis	NOUN
aijes-7150	179	27	tests	test	NOUN
aijes-7150	179	28	for	for	ADP
aijes-7150	179	29	normality	normality	ADJ
aijes-7150	179	30	variable	variable	ADJ
aijes-7150	179	31	obspr	obspr	NOUN
aijes-7150	179	32	(	(	PUNCT
aijes-7150	179	33	skewness	skewness	NOUN
aijes-7150	179	34	)	)	PUNCT
aijes-7150	179	35	pr	pr	NOUN
aijes-7150	179	36	(	(	PUNCT
aijes-7150	179	37	kurtosis	kurtosis	NOUN
aijes-7150	179	38	)	)	PUNCT
aijes-7150	179	39	adj	adj	NOUN
aijes-7150	179	40	chi2	chi2	NOUN
aijes-7150	179	41	(	(	PUNCT
aijes-7150	179	42	2	2	NUM
aijes-7150	179	43	)	)	PUNCT
aijes-7150	179	44	prob	prob	NOUN
aijes-7150	179	45	>	>	X
aijes-7150	179	46	chi2	chi2	PROPN
aijes-7150	179	47	resid	resid	VERB
aijes-7150	179	48	65	65	NUM
aijes-7150	179	49	0.8880	0.8880	NUM
aijes-7150	179	50	0.0000	0.0000	NUM
aijes-7150	179	51	15.21	15.21	NUM
aijes-7150	179	52	0.0005	0.0005	NUM
aijes-7150	179	53	source	source	NOUN
aijes-7150	179	54	:	:	PUNCT
aijes-7150	179	55	authors	author	NOUN
aijes-7150	179	56	'	'	PART
aijes-7150	179	57	calculations	calculation	NOUN
aijes-7150	179	58	in	in	ADP
aijes-7150	179	59	the	the	DET
aijes-7150	179	60	stata	stata	NOUN
aijes-7150	179	61	program	program	NOUN
aijes-7150	179	62	(	(	PUNCT
aijes-7150	179	63	2025	2025	NUM
aijes-7150	179	64	)	)	PUNCT
aijes-7150	179	65	skewness	skewness	NOUN
aijes-7150	179	66	:	:	PUNCT
aijes-7150	179	67	the	the	DET
aijes-7150	179	68	high	high	ADJ
aijes-7150	179	69	p	p	NOUN
aijes-7150	179	70	-	-	PUNCT
aijes-7150	179	71	value	value	NOUN
aijes-7150	179	72	(	(	PUNCT
aijes-7150	179	73	0.8880	0.8880	NUM
aijes-7150	179	74	)	)	PUNCT
aijes-7150	179	75	suggests	suggest	VERB
aijes-7150	179	76	that	that	SCONJ
aijes-7150	179	77	there	there	PRON
aijes-7150	179	78	is	be	VERB
aijes-7150	179	79	no	no	DET
aijes-7150	179	80	problem	problem	NOUN
aijes-7150	179	81	with	with	ADP
aijes-7150	179	82	skewness	skewness	NOUN
aijes-7150	179	83	of	of	ADP
aijes-7150	179	84	the	the	DET
aijes-7150	179	85	residuals	residual	NOUN
aijes-7150	179	86	.	.	PUNCT
aijes-7150	180	1	kurtosis	kurtosis	NOUN
aijes-7150	180	2	:	:	PUNCT
aijes-7150	180	3	a	a	DET
aijes-7150	180	4	very	very	ADV
aijes-7150	180	5	low	low	ADJ
aijes-7150	180	6	p	p	NOUN
aijes-7150	180	7	-	-	PUNCT
aijes-7150	180	8	value	value	NOUN
aijes-7150	180	9	(	(	PUNCT
aijes-7150	180	10	0.0000	0.0000	NUM
aijes-7150	180	11	)	)	PUNCT
aijes-7150	180	12	suggests	suggest	VERB
aijes-7150	180	13	that	that	SCONJ
aijes-7150	180	14	there	there	PRON
aijes-7150	180	15	is	be	VERB
aijes-7150	180	16	a	a	DET
aijes-7150	180	17	significant	significant	ADJ
aijes-7150	180	18	deviation	deviation	NOUN
aijes-7150	180	19	from	from	ADP
aijes-7150	180	20	the	the	DET
aijes-7150	180	21	normal	normal	ADJ
aijes-7150	180	22	distribution	distribution	NOUN
aijes-7150	180	23	in	in	ADP
aijes-7150	180	24	terms	term	NOUN
aijes-7150	180	25	of	of	ADP
aijes-7150	180	26	kurtosis	kurtosis	NOUN
aijes-7150	180	27	.	.	PUNCT
aijes-7150	181	1	joint	joint	ADJ
aijes-7150	181	2	test	test	NOUN
aijes-7150	181	3	:	:	PUNCT
aijes-7150	181	4	the	the	DET
aijes-7150	181	5	p	p	NOUN
aijes-7150	181	6	-	-	PUNCT
aijes-7150	181	7	value	value	NOUN
aijes-7150	181	8	of	of	ADP
aijes-7150	181	9	the	the	DET
aijes-7150	181	10	joint	joint	ADJ
aijes-7150	181	11	test	test	NOUN
aijes-7150	181	12	(	(	PUNCT
aijes-7150	181	13	0.0005	0.0005	NUM
aijes-7150	181	14	)	)	PUNCT
aijes-7150	181	15	shows	show	VERB
aijes-7150	181	16	that	that	SCONJ
aijes-7150	181	17	,	,	PUNCT
aijes-7150	181	18	in	in	ADP
aijes-7150	181	19	general	general	ADJ
aijes-7150	181	20	,	,	PUNCT
aijes-7150	181	21	the	the	DET
aijes-7150	181	22	residuals	residual	NOUN
aijes-7150	181	23	do	do	AUX
aijes-7150	181	24	not	not	PART
aijes-7150	181	25	follow	follow	VERB
aijes-7150	181	26	a	a	DET
aijes-7150	181	27	normal	normal	ADJ
aijes-7150	181	28	distribution	distribution	NOUN
aijes-7150	181	29	,	,	PUNCT
aijes-7150	181	30	suggesting	suggest	VERB
aijes-7150	181	31	that	that	SCONJ
aijes-7150	181	32	the	the	DET
aijes-7150	181	33	model	model	NOUN
aijes-7150	181	34	may	may	AUX
aijes-7150	181	35	have	have	VERB
aijes-7150	181	36	problems	problem	NOUN
aijes-7150	181	37	with	with	ADP
aijes-7150	181	38	the	the	DET
aijes-7150	181	39	assumption	assumption	NOUN
aijes-7150	181	40	of	of	ADP
aijes-7150	181	41	normality	normality	NOUN
aijes-7150	181	42	of	of	ADP
aijes-7150	181	43	the	the	DET
aijes-7150	181	44	errors	error	NOUN
aijes-7150	181	45	.	.	PUNCT
aijes-7150	182	1	overall	overall	ADV
aijes-7150	182	2	,	,	PUNCT
aijes-7150	182	3	this	this	DET
aijes-7150	182	4	result	result	NOUN
aijes-7150	182	5	indicates	indicate	VERB
aijes-7150	182	6	that	that	SCONJ
aijes-7150	182	7	the	the	DET
aijes-7150	182	8	distribution	distribution	NOUN
aijes-7150	182	9	of	of	ADP
aijes-7150	182	10	the	the	DET
aijes-7150	182	11	residuals	residual	NOUN
aijes-7150	182	12	is	be	AUX
aijes-7150	182	13	not	not	PART
aijes-7150	182	14	normal	normal	ADJ
aijes-7150	182	15	,	,	PUNCT
aijes-7150	182	16	mainly	mainly	ADV
aijes-7150	182	17	due	due	ADP
aijes-7150	182	18	to	to	ADP
aijes-7150	182	19	a	a	DET
aijes-7150	182	20	problem	problem	NOUN
aijes-7150	182	21	with	with	ADP
aijes-7150	182	22	kurtosis	kurtosis	NOUN
aijes-7150	182	23	.	.	PUNCT
aijes-7150	183	1	table	table	NOUN
aijes-7150	183	2	9	9	NUM
aijes-7150	183	3	.	.	PUNCT
aijes-7150	184	1	vif	vif	PROPN
aijes-7150	184	2	test	test	NOUN
aijes-7150	184	3	variable	variable	NOUN
aijes-7150	184	4	vif	vif	NOUN
aijes-7150	184	5	1	1	NUM
aijes-7150	184	6	/	/	SYM
aijes-7150	184	7	vif	vif	NOUN
aijes-7150	184	8	gdppercap	gdppercap	NOUN
aijes-7150	184	9	1.37	1.37	NUM
aijes-7150	184	10	0.731420	0.731420	NUM
aijes-7150	184	11	unmp	unmp	VERB
aijes-7150	184	12	1.20	1.20	NUM
aijes-7150	184	13	0.832592	0.832592	NUM
aijes-7150	184	14	fdi	fdi	NOUN
aijes-7150	184	15	1.15	1.15	NUM
aijes-7150	184	16	0.872143	0.872143	NUM
aijes-7150	184	17	trd	trd	VERB
aijes-7150	184	18	1.09	1.09	NUM
aijes-7150	184	19	0.915363	0.915363	NUM
aijes-7150	184	20	mean	mean	ADJ
aijes-7150	184	21	vif	vif	PROPN
aijes-7150	184	22	1.20	1.20	NUM
aijes-7150	184	23	source	source	NOUN
aijes-7150	184	24	:	:	PUNCT
aijes-7150	184	25	authors	author	NOUN
aijes-7150	184	26	'	'	PART
aijes-7150	184	27	calculations	calculation	NOUN
aijes-7150	184	28	in	in	ADP
aijes-7150	184	29	the	the	DET
aijes-7150	184	30	stata	stata	NOUN
aijes-7150	184	31	program	program	NOUN
aijes-7150	184	32	(	(	PUNCT
aijes-7150	184	33	2025	2025	NUM
aijes-7150	184	34	)	)	PUNCT
aijes-7150	184	35	the	the	DET
aijes-7150	184	36	test	test	NOUN
aijes-7150	184	37	results	result	NOUN
aijes-7150	184	38	(	(	PUNCT
aijes-7150	184	39	vif	vif	NOUN
aijes-7150	184	40	)	)	PUNCT
aijes-7150	184	41	show	show	VERB
aijes-7150	184	42	that	that	SCONJ
aijes-7150	184	43	there	there	PRON
aijes-7150	184	44	is	be	VERB
aijes-7150	184	45	no	no	DET
aijes-7150	184	46	significant	significant	ADJ
aijes-7150	184	47	collinearity	collinearity	NOUN
aijes-7150	184	48	problem	problem	NOUN
aijes-7150	184	49	between	between	ADP
aijes-7150	184	50	the	the	DET
aijes-7150	184	51	independent	independent	ADJ
aijes-7150	184	52	variables	variable	NOUN
aijes-7150	184	53	in	in	ADP
aijes-7150	184	54	your	your	PRON
aijes-7150	184	55	model	model	NOUN
aijes-7150	184	56	.	.	PUNCT
aijes-7150	185	1	all	all	DET
aijes-7150	185	2	vif	vif	PROPN
aijes-7150	185	3	values	value	NOUN
aijes-7150	185	4	are	be	AUX
aijes-7150	185	5	below	below	ADP
aijes-7150	185	6	10	10	NUM
aijes-7150	185	7	,	,	PUNCT
aijes-7150	185	8	with	with	ADP
aijes-7150	185	9	an	an	DET
aijes-7150	185	10	average	average	NOUN
aijes-7150	185	11	of	of	ADP
aijes-7150	185	12	1.20	1.20	NUM
aijes-7150	185	13	,	,	PUNCT
aijes-7150	185	14	suggesting	suggest	VERB
aijes-7150	185	15	that	that	SCONJ
aijes-7150	185	16	the	the	DET
aijes-7150	185	17	independent	independent	ADJ
aijes-7150	185	18	variables	variable	NOUN
aijes-7150	185	19	are	be	AUX
aijes-7150	185	20	stable	stable	ADJ
aijes-7150	185	21	and	and	CCONJ
aijes-7150	185	22	not	not	PART
aijes-7150	185	23	affected	affect	VERB
aijes-7150	185	24	by	by	ADP
aijes-7150	185	25	collinearity	collinearity	NOUN
aijes-7150	185	26	.	.	PUNCT
aijes-7150	186	1	this	this	PRON
aijes-7150	186	2	shows	show	VERB
aijes-7150	186	3	that	that	SCONJ
aijes-7150	186	4	your	your	PRON
aijes-7150	186	5	model	model	NOUN
aijes-7150	186	6	is	be	AUX
aijes-7150	186	7	reliable	reliable	ADJ
aijes-7150	186	8	and	and	CCONJ
aijes-7150	186	9	the	the	DET
aijes-7150	186	10	regression	regression	NOUN
aijes-7150	186	11	coefficients	coefficient	NOUN
aijes-7150	186	12	are	be	AUX
aijes-7150	186	13	stable	stable	ADJ
aijes-7150	186	14	.	.	PUNCT
aijes-7150	187	1	discussions	discussion	NOUN
aijes-7150	187	2	/	/	SYM
aijes-7150	187	3	conclusions	conclusion	NOUN
aijes-7150	187	4	the	the	DET
aijes-7150	187	5	purpose	purpose	NOUN
aijes-7150	187	6	of	of	ADP
aijes-7150	187	7	this	this	DET
aijes-7150	187	8	research	research	NOUN
aijes-7150	187	9	was	be	AUX
aijes-7150	187	10	to	to	PART
aijes-7150	187	11	analyze	analyze	VERB
aijes-7150	187	12	the	the	DET
aijes-7150	187	13	global	global	ADJ
aijes-7150	187	14	minimum	minimum	ADJ
aijes-7150	187	15	tax	tax	NOUN
aijes-7150	187	16	of	of	ADP
aijes-7150	187	17	15	15	NUM
aijes-7150	187	18	%	%	NOUN
aijes-7150	187	19	for	for	ADP
aijes-7150	187	20	international	international	ADJ
aijes-7150	187	21	corporations	corporation	NOUN
aijes-7150	187	22	and	and	CCONJ
aijes-7150	187	23	to	to	PART
aijes-7150	187	24	examine	examine	VERB
aijes-7150	187	25	the	the	DET
aijes-7150	187	26	determinants	determinant	NOUN
aijes-7150	187	27	of	of	ADP
aijes-7150	187	28	corporate	corporate	ADJ
aijes-7150	187	29	tax	tax	NOUN
aijes-7150	187	30	revenues	revenue	NOUN
aijes-7150	187	31	,	,	PUNCT
aijes-7150	187	32	specifically	specifically	ADV
aijes-7150	187	33	focusing	focus	VERB
aijes-7150	187	34	on	on	ADP
aijes-7150	187	35	the	the	DET
aijes-7150	187	36	western	western	ADJ
aijes-7150	187	37	balkan	balkan	ADJ
aijes-7150	187	38	countries	country	NOUN
aijes-7150	187	39	.	.	PUNCT
aijes-7150	188	1	we	we	PRON
aijes-7150	188	2	successfully	successfully	ADV
aijes-7150	188	3	analyzed	analyze	VERB
aijes-7150	188	4	several	several	ADJ
aijes-7150	188	5	factors	factor	NOUN
aijes-7150	188	6	and	and	CCONJ
aijes-7150	188	7	developed	develop	VERB
aijes-7150	188	8	an	an	DET
aijes-7150	188	9	econometric	econometric	ADJ
aijes-7150	188	10	model	model	NOUN
aijes-7150	188	11	,	,	PUNCT
aijes-7150	188	12	which	which	PRON
aijes-7150	188	13	yielded	yield	VERB
aijes-7150	188	14	some	some	DET
aijes-7150	188	15	significant	significant	ADJ
aijes-7150	188	16	results	result	NOUN
aijes-7150	188	17	.	.	PUNCT
aijes-7150	189	1	analysis	analysis	NOUN
aijes-7150	189	2	of	of	ADP
aijes-7150	189	3	the	the	DET
aijes-7150	189	4	results	result	NOUN
aijes-7150	189	5	shows	show	VERB
aijes-7150	189	6	that	that	SCONJ
aijes-7150	189	7	foreign	foreign	ADJ
aijes-7150	189	8	direct	direct	ADJ
aijes-7150	189	9	investment	investment	NOUN
aijes-7150	189	10	,	,	PUNCT
aijes-7150	189	11	gdp	gdp	NOUN
aijes-7150	189	12	per	per	ADP
aijes-7150	189	13	capita	capita	NOUN
aijes-7150	189	14	,	,	PUNCT
aijes-7150	189	15	and	and	CCONJ
aijes-7150	189	16	trade	trade	NOUN
aijes-7150	189	17	openness	openness	NOUN
aijes-7150	189	18	positively	positively	ADV
aijes-7150	189	19	influence	influence	VERB
aijes-7150	189	20	corporate	corporate	ADJ
aijes-7150	189	21	tax	tax	NOUN
aijes-7150	189	22	revenues	revenue	NOUN
aijes-7150	189	23	.	.	PUNCT
aijes-7150	190	1	this	this	DET
aijes-7150	190	2	conclusion	conclusion	NOUN
aijes-7150	190	3	is	be	AUX
aijes-7150	190	4	supported	support	VERB
aijes-7150	190	5	by	by	ADP
aijes-7150	190	6	the	the	DET
aijes-7150	190	7	econometric	econometric	ADJ
aijes-7150	190	8	models	model	NOUN
aijes-7150	190	9	used	use	VERB
aijes-7150	190	10	in	in	ADP
aijes-7150	190	11	this	this	DET
aijes-7150	190	12	research	research	NOUN
aijes-7150	190	13	.	.	PUNCT
aijes-7150	191	1	the	the	DET
aijes-7150	191	2	other	other	ADJ
aijes-7150	191	3	independent	independent	ADJ
aijes-7150	191	4	variable	variable	NOUN
aijes-7150	191	5	,	,	PUNCT
aijes-7150	191	6	which	which	PRON
aijes-7150	191	7	is	be	AUX
aijes-7150	191	8	unemployment	unemployment	NOUN
aijes-7150	191	9	,	,	PUNCT
aijes-7150	191	10	turns	turn	VERB
aijes-7150	191	11	out	out	ADP
aijes-7150	191	12	to	to	PART
aijes-7150	191	13	hurt	hurt	VERB
aijes-7150	191	14	corporate	corporate	ADJ
aijes-7150	191	15	tax	tax	NOUN
aijes-7150	191	16	revenues	revenue	NOUN
aijes-7150	191	17	.	.	PUNCT
aijes-7150	192	1	from	from	ADP
aijes-7150	192	2	here	here	ADV
aijes-7150	192	3	we	we	PRON
aijes-7150	192	4	say	say	VERB
aijes-7150	192	5	that	that	SCONJ
aijes-7150	192	6	most	most	ADJ
aijes-7150	192	7	of	of	ADP
aijes-7150	192	8	the	the	DET
aijes-7150	192	9	analyzed	analyze	VERB
aijes-7150	192	10	countries	country	NOUN
aijes-7150	192	11	have	have	AUX
aijes-7150	192	12	been	be	AUX
aijes-7150	192	13	good	good	ADJ
aijes-7150	192	14	in	in	ADP
aijes-7150	192	15	this	this	DET
aijes-7150	192	16	aspect	aspect	NOUN
aijes-7150	192	17	,	,	PUNCT
aijes-7150	192	18	but	but	CCONJ
aijes-7150	192	19	some	some	DET
aijes-7150	192	20	other	other	ADJ
aijes-7150	192	21	analyzed	analyze	VERB
aijes-7150	192	22	countries	country	NOUN
aijes-7150	192	23	still	still	ADV
aijes-7150	192	24	need	need	VERB
aijes-7150	192	25	to	to	PART
aijes-7150	192	26	work	work	VERB
aijes-7150	192	27	on	on	ADP
aijes-7150	192	28	this	this	PRON
aijes-7150	192	29	issue.the	issue.the	DET
aijes-7150	192	30	global	global	ADJ
aijes-7150	192	31	minimum	minimum	ADJ
aijes-7150	192	32	tax	tax	NOUN
aijes-7150	192	33	is	be	AUX
aijes-7150	192	34	a	a	DET
aijes-7150	192	35	type	type	NOUN
aijes-7150	192	36	of	of	ADP
aijes-7150	192	37	initiative	initiative	NOUN
aijes-7150	192	38	led	lead	VERB
aijes-7150	192	39	by	by	ADP
aijes-7150	192	40	the	the	DET
aijes-7150	192	41	oecd	oecd	PROPN
aijes-7150	192	42	/	/	SYM
aijes-7150	192	43	g20	g20	PROPN
aijes-7150	192	44	,	,	PUNCT
aijes-7150	192	45	duresa	duresa	NOUN
aijes-7150	192	46	kilaj	kilaj	PROPN
aijes-7150	192	47	,	,	PUNCT
aijes-7150	192	48	abdymenaf	abdymenaf	PROPN
aijes-7150	192	49	bexheti	bexheti	PROPN
aijes-7150	192	50	,	,	PUNCT
aijes-7150	192	51	sadri	sadri	ADJ
aijes-7150	192	52	alija	alija	NOUN
aijes-7150	192	53	174	174	NUM
aijes-7150	192	54	which	which	PRON
aijes-7150	192	55	aims	aim	VERB
aijes-7150	192	56	to	to	PART
aijes-7150	192	57	establish	establish	VERB
aijes-7150	192	58	an	an	DET
aijes-7150	192	59	effective	effective	ADJ
aijes-7150	192	60	minimum	minimum	ADJ
aijes-7150	192	61	tax	tax	NOUN
aijes-7150	192	62	of	of	ADP
aijes-7150	192	63	15	15	NUM
aijes-7150	192	64	%	%	NOUN
aijes-7150	192	65	for	for	ADP
aijes-7150	192	66	multinational	multinational	ADJ
aijes-7150	192	67	corporations	corporation	NOUN
aijes-7150	192	68	with	with	ADP
aijes-7150	192	69	revenues	revenue	NOUN
aijes-7150	192	70	over	over	ADP
aijes-7150	192	71	750	750	NUM
aijes-7150	192	72	million	million	NUM
aijes-7150	192	73	euros	euro	NOUN
aijes-7150	192	74	.	.	PUNCT
aijes-7150	193	1	as	as	SCONJ
aijes-7150	193	2	we	we	PRON
aijes-7150	193	3	discussed	discuss	VERB
aijes-7150	193	4	in	in	ADP
aijes-7150	193	5	the	the	DET
aijes-7150	193	6	paragraphs	paragraph	NOUN
aijes-7150	193	7	above	above	ADV
aijes-7150	193	8	,	,	PUNCT
aijes-7150	193	9	the	the	DET
aijes-7150	193	10	purpose	purpose	NOUN
aijes-7150	193	11	of	of	ADP
aijes-7150	193	12	this	this	DET
aijes-7150	193	13	tax	tax	NOUN
aijes-7150	193	14	is	be	AUX
aijes-7150	193	15	to	to	PART
aijes-7150	193	16	reduce	reduce	VERB
aijes-7150	193	17	tax	tax	NOUN
aijes-7150	193	18	avoidance	avoidance	NOUN
aijes-7150	193	19	and	and	CCONJ
aijes-7150	193	20	set	set	VERB
aijes-7150	193	21	a	a	DET
aijes-7150	193	22	floor	floor	NOUN
aijes-7150	193	23	in	in	ADP
aijes-7150	193	24	tax	tax	NOUN
aijes-7150	193	25	competition	competition	NOUN
aijes-7150	193	26	between	between	ADP
aijes-7150	193	27	countries	country	NOUN
aijes-7150	193	28	.	.	PUNCT
aijes-7150	194	1	research	research	NOUN
aijes-7150	194	2	shows	show	VERB
aijes-7150	194	3	that	that	SCONJ
aijes-7150	194	4	this	this	DET
aijes-7150	194	5	tax	tax	NOUN
aijes-7150	194	6	is	be	AUX
aijes-7150	194	7	present	present	ADJ
aijes-7150	194	8	in	in	ADP
aijes-7150	194	9	some	some	DET
aijes-7150	194	10	western	western	ADJ
aijes-7150	194	11	balkan	balkan	ADJ
aijes-7150	194	12	countries	country	NOUN
aijes-7150	194	13	,	,	PUNCT
aijes-7150	194	14	while	while	SCONJ
aijes-7150	194	15	others	other	NOUN
aijes-7150	194	16	do	do	AUX
aijes-7150	194	17	not	not	PART
aijes-7150	194	18	implement	implement	VERB
aijes-7150	194	19	it.north	it.north	ADP
aijes-7150	194	20	macedonia	macedonia	NOUN
aijes-7150	194	21	:	:	PUNCT
aijes-7150	194	22	the	the	DET
aijes-7150	194	23	republic	republic	NOUN
aijes-7150	194	24	of	of	ADP
aijes-7150	194	25	macedonia	macedonia	PROPN
aijes-7150	194	26	adopted	adopt	VERB
aijes-7150	194	27	the	the	DET
aijes-7150	194	28	law	law	NOUN
aijes-7150	194	29	on	on	ADP
aijes-7150	194	30	the	the	DET
aijes-7150	194	31	global	global	ADJ
aijes-7150	194	32	minimum	minimum	ADJ
aijes-7150	194	33	tax	tax	NOUN
aijes-7150	194	34	on	on	ADP
aijes-7150	194	35	corporate	corporate	ADJ
aijes-7150	194	36	income	income	NOUN
aijes-7150	194	37	in	in	ADP
aijes-7150	194	38	december	december	PROPN
aijes-7150	194	39	2024	2024	NUM
aijes-7150	194	40	,	,	PUNCT
aijes-7150	194	41	implementing	implement	VERB
aijes-7150	194	42	the	the	DET
aijes-7150	194	43	oecd	oecd	PROPN
aijes-7150	194	44	/	/	SYM
aijes-7150	194	45	g20	g20	NOUN
aijes-7150	194	46	pillar	pillar	NOUN
aijes-7150	194	47	two	two	NUM
aijes-7150	194	48	rules	rule	NOUN
aijes-7150	194	49	.	.	PUNCT
aijes-7150	195	1	the	the	DET
aijes-7150	195	2	law	law	NOUN
aijes-7150	195	3	entered	enter	VERB
aijes-7150	195	4	into	into	ADP
aijes-7150	195	5	force	force	NOUN
aijes-7150	195	6	on	on	ADP
aijes-7150	195	7	january	january	PROPN
aijes-7150	195	8	1	1	NUM
aijes-7150	195	9	,	,	PUNCT
aijes-7150	195	10	2025	2025	NUM
aijes-7150	195	11	.	.	PUNCT
aijes-7150	196	1	montenegro	montenegro	PROPN
aijes-7150	196	2	:	:	PUNCT
aijes-7150	196	3	this	this	DET
aijes-7150	196	4	country	country	NOUN
aijes-7150	196	5	has	have	AUX
aijes-7150	196	6	not	not	PART
aijes-7150	196	7	yet	yet	ADV
aijes-7150	196	8	formally	formally	ADV
aijes-7150	196	9	adopted	adopt	VERB
aijes-7150	196	10	the	the	DET
aijes-7150	196	11	pillar	pillar	NOUN
aijes-7150	196	12	two	two	NUM
aijes-7150	196	13	rules	rule	NOUN
aijes-7150	196	14	in	in	ADP
aijes-7150	196	15	its	its	PRON
aijes-7150	196	16	tax	tax	NOUN
aijes-7150	196	17	legislation	legislation	NOUN
aijes-7150	196	18	.	.	PUNCT
aijes-7150	197	1	but	but	CCONJ
aijes-7150	197	2	importantly	importantly	ADV
aijes-7150	197	3	,	,	PUNCT
aijes-7150	197	4	this	this	DET
aijes-7150	197	5	country	country	NOUN
aijes-7150	197	6	has	have	AUX
aijes-7150	197	7	taken	take	VERB
aijes-7150	197	8	steps	step	NOUN
aijes-7150	197	9	toward	toward	ADP
aijes-7150	197	10	improving	improve	VERB
aijes-7150	197	11	tax	tax	NOUN
aijes-7150	197	12	policies	policy	NOUN
aijes-7150	197	13	,	,	PUNCT
aijes-7150	197	14	including	include	VERB
aijes-7150	197	15	the	the	DET
aijes-7150	197	16	introduction	introduction	NOUN
aijes-7150	197	17	of	of	ADP
aijes-7150	197	18	transfer	transfer	NOUN
aijes-7150	197	19	pricing	pricing	NOUN
aijes-7150	197	20	rules	rule	NOUN
aijes-7150	197	21	and	and	CCONJ
aijes-7150	197	22	progressive	progressive	ADJ
aijes-7150	197	23	taxation	taxation	NOUN
aijes-7150	197	24	as	as	ADP
aijes-7150	197	25	of	of	ADP
aijes-7150	197	26	january	january	PROPN
aijes-7150	197	27	1	1	NUM
aijes-7150	197	28	,	,	PUNCT
aijes-7150	197	29	2022(cms	2022(cms	NUM
aijes-7150	197	30	,	,	PUNCT
aijes-7150	197	31	2023).serbia	2023).serbia	NUM
aijes-7150	197	32	:	:	PUNCT
aijes-7150	197	33	although	although	SCONJ
aijes-7150	197	34	it	it	PRON
aijes-7150	197	35	has	have	AUX
aijes-7150	197	36	not	not	PART
aijes-7150	197	37	yet	yet	ADV
aijes-7150	197	38	implemented	implement	VERB
aijes-7150	197	39	the	the	DET
aijes-7150	197	40	regulations	regulation	NOUN
aijes-7150	197	41	on	on	ADP
aijes-7150	197	42	the	the	DET
aijes-7150	197	43	global	global	ADJ
aijes-7150	197	44	minimum	minimum	ADJ
aijes-7150	197	45	tax	tax	NOUN
aijes-7150	197	46	,	,	PUNCT
aijes-7150	197	47	the	the	DET
aijes-7150	197	48	corporate	corporate	ADJ
aijes-7150	197	49	income	income	NOUN
aijes-7150	197	50	tax	tax	NOUN
aijes-7150	197	51	rate	rate	NOUN
aijes-7150	197	52	is	be	AUX
aijes-7150	197	53	15	15	NUM
aijes-7150	197	54	%	%	NOUN
aijes-7150	197	55	,	,	PUNCT
aijes-7150	197	56	in	in	ADP
aijes-7150	197	57	line	line	NOUN
aijes-7150	197	58	with	with	ADP
aijes-7150	197	59	the	the	DET
aijes-7150	197	60	rate	rate	NOUN
aijes-7150	197	61	proposed	propose	VERB
aijes-7150	197	62	by	by	ADP
aijes-7150	197	63	the	the	DET
aijes-7150	197	64	oecd	oecd	PROPN
aijes-7150	197	65	.	.	PUNCT
aijes-7150	198	1	however	however	ADV
aijes-7150	198	2	,	,	PUNCT
aijes-7150	198	3	it	it	PRON
aijes-7150	198	4	is	be	AUX
aijes-7150	198	5	believed	believe	VERB
aijes-7150	198	6	that	that	SCONJ
aijes-7150	198	7	due	due	ADP
aijes-7150	198	8	to	to	ADP
aijes-7150	198	9	various	various	ADJ
aijes-7150	198	10	tax	tax	NOUN
aijes-7150	198	11	incentives	incentive	NOUN
aijes-7150	198	12	,	,	PUNCT
aijes-7150	198	13	the	the	DET
aijes-7150	198	14	effective	effective	ADJ
aijes-7150	198	15	tax	tax	NOUN
aijes-7150	198	16	rate	rate	NOUN
aijes-7150	198	17	may	may	AUX
aijes-7150	198	18	be	be	AUX
aijes-7150	198	19	lower	low	ADJ
aijes-7150	198	20	than	than	ADP
aijes-7150	198	21	15%(karanovic	15%(karanovic	NUM
aijes-7150	198	22	,	,	PUNCT
aijes-7150	198	23	2024).kosovo	2024).kosovo	PROPN
aijes-7150	198	24	,	,	PUNCT
aijes-7150	198	25	bosnia	bosnia	PROPN
aijes-7150	198	26	and	and	CCONJ
aijes-7150	198	27	herzegovina	herzegovina	PROPN
aijes-7150	198	28	and	and	CCONJ
aijes-7150	198	29	albania	albania	PROPN
aijes-7150	198	30	:	:	PUNCT
aijes-7150	198	31	so	so	ADV
aijes-7150	198	32	far	far	ADV
aijes-7150	198	33	these	these	DET
aijes-7150	198	34	countries	country	NOUN
aijes-7150	198	35	have	have	AUX
aijes-7150	198	36	not	not	PART
aijes-7150	198	37	taken	take	VERB
aijes-7150	198	38	concrete	concrete	ADJ
aijes-7150	198	39	steps	step	NOUN
aijes-7150	198	40	towards	towards	ADP
aijes-7150	198	41	implementing	implement	VERB
aijes-7150	198	42	the	the	DET
aijes-7150	198	43	global	global	ADJ
aijes-7150	198	44	minimum	minimum	ADJ
aijes-7150	198	45	tax	tax	NOUN
aijes-7150	198	46	.	.	PUNCT
aijes-7150	199	1	the	the	DET
aijes-7150	199	2	concept	concept	NOUN
aijes-7150	199	3	of	of	ADP
aijes-7150	199	4	this	this	DET
aijes-7150	199	5	tax	tax	NOUN
aijes-7150	199	6	may	may	AUX
aijes-7150	199	7	still	still	ADV
aijes-7150	199	8	be	be	AUX
aijes-7150	199	9	new	new	ADJ
aijes-7150	199	10	to	to	ADP
aijes-7150	199	11	many	many	ADJ
aijes-7150	199	12	countries	country	NOUN
aijes-7150	199	13	and	and	CCONJ
aijes-7150	199	14	involves	involve	VERB
aijes-7150	199	15	a	a	DET
aijes-7150	199	16	complex	complex	ADJ
aijes-7150	199	17	process	process	NOUN
aijes-7150	199	18	that	that	PRON
aijes-7150	199	19	requires	require	VERB
aijes-7150	199	20	alignment	alignment	NOUN
aijes-7150	199	21	with	with	ADP
aijes-7150	199	22	both	both	CCONJ
aijes-7150	199	23	domestic	domestic	ADJ
aijes-7150	199	24	and	and	CCONJ
aijes-7150	199	25	international	international	ADJ
aijes-7150	199	26	legislation	legislation	NOUN
aijes-7150	199	27	.	.	PUNCT
aijes-7150	200	1	as	as	ADP
aijes-7150	200	2	a	a	DET
aijes-7150	200	3	result	result	NOUN
aijes-7150	200	4	,	,	PUNCT
aijes-7150	200	5	western	western	ADJ
aijes-7150	200	6	balkan	balkan	ADJ
aijes-7150	200	7	countries	country	NOUN
aijes-7150	200	8	may	may	AUX
aijes-7150	200	9	be	be	AUX
aijes-7150	200	10	at	at	ADP
aijes-7150	200	11	varying	vary	VERB
aijes-7150	200	12	stages	stage	NOUN
aijes-7150	200	13	of	of	ADP
aijes-7150	200	14	this	this	DET
aijes-7150	200	15	process	process	NOUN
aijes-7150	200	16	,	,	PUNCT
aijes-7150	200	17	and	and	CCONJ
aijes-7150	200	18	further	further	ADJ
aijes-7150	200	19	developments	development	NOUN
aijes-7150	200	20	are	be	AUX
aijes-7150	200	21	anticipated	anticipate	VERB
aijes-7150	200	22	in	in	ADP
aijes-7150	200	23	the	the	DET
aijes-7150	200	24	future	future	NOUN
aijes-7150	200	25	.	.	PUNCT
aijes-7150	201	1	examining	examine	VERB
aijes-7150	201	2	other	other	ADJ
aijes-7150	201	3	countries	country	NOUN
aijes-7150	201	4	worldwide	worldwide	ADV
aijes-7150	201	5	,	,	PUNCT
aijes-7150	201	6	which	which	PRON
aijes-7150	201	7	have	have	AUX
aijes-7150	201	8	been	be	AUX
aijes-7150	201	9	analyzed	analyze	VERB
aijes-7150	201	10	by	by	ADP
aijes-7150	201	11	different	different	ADJ
aijes-7150	201	12	authors	author	NOUN
aijes-7150	201	13	,	,	PUNCT
aijes-7150	201	14	reveals	reveal	VERB
aijes-7150	201	15	the	the	DET
aijes-7150	201	16	presence	presence	NOUN
aijes-7150	201	17	of	of	ADP
aijes-7150	201	18	this	this	DET
aijes-7150	201	19	tax	tax	NOUN
aijes-7150	201	20	in	in	ADP
aijes-7150	201	21	those	those	DET
aijes-7150	201	22	regions	region	NOUN
aijes-7150	201	23	as	as	ADV
aijes-7150	201	24	well	well	ADV
aijes-7150	201	25	.	.	PUNCT
aijes-7150	202	1	given	give	VERB
aijes-7150	202	2	its	its	PRON
aijes-7150	202	3	importance	importance	NOUN
aijes-7150	202	4	,	,	PUNCT
aijes-7150	202	5	we	we	PRON
aijes-7150	202	6	say	say	VERB
aijes-7150	202	7	that	that	SCONJ
aijes-7150	202	8	this	this	DET
aijes-7150	202	9	tax	tax	NOUN
aijes-7150	202	10	should	should	AUX
aijes-7150	202	11	be	be	AUX
aijes-7150	202	12	taken	take	VERB
aijes-7150	202	13	more	more	ADV
aijes-7150	202	14	seriously	seriously	ADV
aijes-7150	202	15	even	even	ADV
aijes-7150	202	16	by	by	ADP
aijes-7150	202	17	countries	country	NOUN
aijes-7150	202	18	that	that	PRON
aijes-7150	202	19	do	do	AUX
aijes-7150	202	20	not	not	PART
aijes-7150	202	21	yet	yet	ADV
aijes-7150	202	22	implement	implement	VERB
aijes-7150	202	23	it	it	PRON
aijes-7150	202	24	.	.	PUNCT
aijes-7150	203	1	during	during	ADP
aijes-7150	203	2	the	the	DET
aijes-7150	203	3	implementation	implementation	NOUN
aijes-7150	203	4	of	of	ADP
aijes-7150	203	5	this	this	DET
aijes-7150	203	6	research	research	NOUN
aijes-7150	203	7	,	,	PUNCT
aijes-7150	203	8	we	we	PRON
aijes-7150	203	9	also	also	ADV
aijes-7150	203	10	encountered	encounter	VERB
aijes-7150	203	11	several	several	ADJ
aijes-7150	203	12	limitations	limitation	NOUN
aijes-7150	203	13	that	that	PRON
aijes-7150	203	14	sometimes	sometimes	ADV
aijes-7150	203	15	made	make	VERB
aijes-7150	203	16	the	the	DET
aijes-7150	203	17	work	work	NOUN
aijes-7150	203	18	difficult	difficult	ADJ
aijes-7150	203	19	.	.	PUNCT
aijes-7150	204	1	a	a	DET
aijes-7150	204	2	major	major	ADJ
aijes-7150	204	3	limitation	limitation	NOUN
aijes-7150	204	4	was	be	AUX
aijes-7150	204	5	the	the	DET
aijes-7150	204	6	lack	lack	NOUN
aijes-7150	204	7	of	of	ADP
aijes-7150	204	8	information	information	NOUN
aijes-7150	204	9	regarding	regard	VERB
aijes-7150	204	10	the	the	DET
aijes-7150	204	11	global	global	ADJ
aijes-7150	204	12	minimum	minimum	ADJ
aijes-7150	204	13	tax	tax	NOUN
aijes-7150	204	14	for	for	ADP
aijes-7150	204	15	the	the	DET
aijes-7150	204	16	western	western	ADJ
aijes-7150	204	17	balkan	balkan	ADJ
aijes-7150	204	18	countries	country	NOUN
aijes-7150	204	19	,	,	PUNCT
aijes-7150	204	20	there	there	PRON
aijes-7150	204	21	was	be	VERB
aijes-7150	204	22	no	no	DET
aijes-7150	204	23	literature	literature	NOUN
aijes-7150	204	24	review	review	NOUN
aijes-7150	204	25	for	for	ADP
aijes-7150	204	26	these	these	DET
aijes-7150	204	27	countries	country	NOUN
aijes-7150	204	28	since	since	SCONJ
aijes-7150	204	29	it	it	PRON
aijes-7150	204	30	was	be	AUX
aijes-7150	204	31	an	an	DET
aijes-7150	204	32	unexplored	unexplored	ADJ
aijes-7150	204	33	topic	topic	NOUN
aijes-7150	204	34	,	,	PUNCT
aijes-7150	204	35	and	and	CCONJ
aijes-7150	204	36	we	we	PRON
aijes-7150	204	37	encountered	encounter	VERB
aijes-7150	204	38	a	a	DET
aijes-7150	204	39	lack	lack	NOUN
aijes-7150	204	40	of	of	ADP
aijes-7150	204	41	data	datum	NOUN
aijes-7150	204	42	for	for	ADP
aijes-7150	204	43	some	some	DET
aijes-7150	204	44	variables	variable	NOUN
aijes-7150	204	45	.	.	PUNCT
aijes-7150	205	1	we	we	PRON
aijes-7150	205	2	hope	hope	VERB
aijes-7150	205	3	that	that	SCONJ
aijes-7150	205	4	in	in	ADP
aijes-7150	205	5	the	the	DET
aijes-7150	205	6	coming	coming	ADJ
aijes-7150	205	7	years	year	NOUN
aijes-7150	205	8	,	,	PUNCT
aijes-7150	205	9	this	this	DET
aijes-7150	205	10	gap	gap	NOUN
aijes-7150	205	11	in	in	ADP
aijes-7150	205	12	the	the	DET
aijes-7150	205	13	literature	literature	NOUN
aijes-7150	205	14	review	review	NOUN
aijes-7150	205	15	section	section	NOUN
aijes-7150	205	16	will	will	AUX
aijes-7150	205	17	be	be	AUX
aijes-7150	205	18	filled	fill	VERB
aijes-7150	205	19	with	with	ADP
aijes-7150	205	20	sufficient	sufficient	ADJ
aijes-7150	205	21	information	information	NOUN
aijes-7150	205	22	.	.	PUNCT
aijes-7150	206	1	references	reference	NOUN
aijes-7150	206	2	1	1	NUM
aijes-7150	206	3	.	.	PUNCT
aijes-7150	207	1	bachas	bachas	PROPN
aijes-7150	207	2	,	,	PUNCT
aijes-7150	207	3	p.	p.	PROPN
aijes-7150	207	4	,	,	PUNCT
aijes-7150	207	5	anne	anne	PROPN
aijes-7150	207	6	.	.	PROPN
aijes-7150	207	7	,	,	PUNCT
aijes-7150	207	8	b.	b.	PROPN
aijes-7150	207	9	,	,	PUNCT
aijes-7150	207	10	dom	dom	PROPN
aijes-7150	207	11	,	,	PUNCT
aijes-7150	207	12	r.	r.	PROPN
aijes-7150	207	13	,	,	PUNCT
aijes-7150	207	14	&	&	CCONJ
aijes-7150	207	15	semelete	semelete	PROPN
aijes-7150	207	16	,	,	PUNCT
aijes-7150	207	17	c.	c.	NOUN
aijes-7150	207	18	(	(	PUNCT
aijes-7150	207	19	2023	2023	NUM
aijes-7150	207	20	)	)	PUNCT
aijes-7150	207	21	.	.	PUNCT
aijes-7150	208	1	effective	effective	ADJ
aijes-7150	208	2	tax	tax	NOUN
aijes-7150	208	3	rates	rate	NOUN
aijes-7150	208	4	and	and	CCONJ
aijes-7150	208	5	firm	firm	ADJ
aijes-7150	208	6	size	size	NOUN
aijes-7150	208	7	.	.	PUNCT
aijes-7150	209	1	development	development	NOUN
aijes-7150	209	2	research	research	PROPN
aijes-7150	209	3	group	group	PROPN
aijes-7150	209	4	&	&	CCONJ
aijes-7150	209	5	macroeconomics	macroeconomic	NOUN
aijes-7150	209	6	,	,	PUNCT
aijes-7150	209	7	trade	trade	NOUN
aijes-7150	209	8	and	and	CCONJ
aijes-7150	209	9	investment	investment	NOUN
aijes-7150	209	10	global	global	ADJ
aijes-7150	209	11	practice	practice	NOUN
aijes-7150	209	12	,	,	PUNCT
aijes-7150	209	13	1	1	NUM
aijes-7150	209	14	-	-	SYM
aijes-7150	209	15	47	47	NUM
aijes-7150	209	16	.	.	PUNCT
aijes-7150	210	1	2	2	X
aijes-7150	210	2	.	.	X
aijes-7150	210	3	bank	bank	PROPN
aijes-7150	210	4	,	,	PUNCT
aijes-7150	210	5	w.	w.	PROPN
aijes-7150	210	6	(	(	PUNCT
aijes-7150	210	7	2019	2019	NUM
aijes-7150	210	8	)	)	PUNCT
aijes-7150	210	9	.	.	PUNCT
aijes-7150	211	1	the	the	DET
aijes-7150	211	2	world	world	PROPN
aijes-7150	211	3	bank	bank	PROPN
aijes-7150	211	4	in	in	ADP
aijes-7150	211	5	singapore	singapore	PROPN
aijes-7150	211	6	.	.	PUNCT
aijes-7150	212	1	doi	doi	PROPN
aijes-7150	212	2	:	:	PUNCT
aijes-7150	212	3	worldbank.org	worldbank.org	X
aijes-7150	212	4	/	/	SYM
aijes-7150	212	5	en	en	NOUN
aijes-7150	212	6	/	/	SYM
aijes-7150	212	7	country	country	NOUN
aijes-7150	212	8	/	/	SYM
aijes-7150	212	9	singapore	singapore	PROPN
aijes-7150	212	10	/	/	SYM
aijes-7150	212	11	overview	overview	NOUN
aijes-7150	212	12	3	3	NUM
aijes-7150	212	13	.	.	PUNCT
aijes-7150	213	1	cms	cms	NOUN
aijes-7150	213	2	.	.	PUNCT
aijes-7150	214	1	(	(	PUNCT
aijes-7150	214	2	2023	2023	NUM
aijes-7150	214	3	)	)	PUNCT
aijes-7150	214	4	.	.	PUNCT
aijes-7150	215	1	cms	cms	NOUN
aijes-7150	215	2	expert	expert	NOUN
aijes-7150	215	3	guide	guide	NOUN
aijes-7150	215	4	to	to	ADP
aijes-7150	215	5	mastering	master	VERB
aijes-7150	215	6	oecd	oecd	PROPN
aijes-7150	215	7	's	's	PART
aijes-7150	215	8	pillar	pillar	NOUN
aijes-7150	215	9	two	two	NUM
aijes-7150	215	10	in	in	ADP
aijes-7150	215	11	montenegro	montenegro	PROPN
aijes-7150	215	12	.	.	PUNCT
aijes-7150	216	1	expert	expert	NOUN
aijes-7150	216	2	guide	guide	PROPN
aijes-7150	216	3	comparison	comparison	NOUN
aijes-7150	216	4	(	(	PUNCT
aijes-7150	216	5	cms	cms	NOUN
aijes-7150	216	6	law	law	NOUN
aijes-7150	216	7	-	-	PUNCT
aijes-7150	216	8	tax	tax	NOUN
aijes-7150	216	9	-	-	PUNCT
aijes-7150	216	10	future	future	NOUN
aijes-7150	216	11	)	)	PUNCT
aijes-7150	216	12	.	.	PUNCT
aijes-7150	217	1	4	4	X
aijes-7150	217	2	.	.	X
aijes-7150	217	3	devereux	devereux	PROPN
aijes-7150	217	4	,	,	PUNCT
aijes-7150	217	5	m.	m.	PROPN
aijes-7150	217	6	p.	p.	PROPN
aijes-7150	217	7	,	,	PUNCT
aijes-7150	217	8	simmler	simmler	PROPN
aijes-7150	217	9	,	,	PUNCT
aijes-7150	217	10	m.	m.	NOUN
aijes-7150	217	11	,	,	PUNCT
aijes-7150	217	12	vella	vella	PROPN
aijes-7150	217	13	,	,	PUNCT
aijes-7150	217	14	j.	j.	PROPN
aijes-7150	217	15	,	,	PUNCT
aijes-7150	217	16	&	&	CCONJ
aijes-7150	217	17	wardell	wardell	PROPN
aijes-7150	217	18	-	-	PUNCT
aijes-7150	217	19	burrus	burrus	PROPN
aijes-7150	217	20	,	,	PUNCT
aijes-7150	217	21	h.	h.	PROPN
aijes-7150	217	22	(	(	PUNCT
aijes-7150	217	23	2022	2022	NUM
aijes-7150	217	24	)	)	PUNCT
aijes-7150	217	25	.	.	PUNCT
aijes-7150	218	1	pillar	pillar	NOUN
aijes-7150	218	2	2	2	NUM
aijes-7150	218	3	:	:	PUNCT
aijes-7150	218	4	rule	rule	NOUN
aijes-7150	218	5	order	order	NOUN
aijes-7150	218	6	,	,	PUNCT
aijes-7150	218	7	incentives	incentive	NOUN
aijes-7150	218	8	and	and	CCONJ
aijes-7150	218	9	tax	tax	NOUN
aijes-7150	218	10	competition	competition	NOUN
aijes-7150	218	11	.	.	PUNCT
aijes-7150	219	1	institute	institute	PROPN
aijes-7150	219	2	-	-	PUNCT
aijes-7150	219	3	leibniz	leibniz	PROPN
aijes-7150	219	4	institute	institute	PROPN
aijes-7150	219	5	for	for	ADP
aijes-7150	219	6	economic	economic	ADJ
aijes-7150	219	7	research	research	NOUN
aijes-7150	219	8	a	a	DET
aijes-7150	219	9	the	the	DET
aijes-7150	219	10	university	university	PROPN
aijes-7150	219	11	of	of	ADP
aijes-7150	219	12	munich	munich	PROPN
aijes-7150	219	13	econpol	econpol	PROPN
aijes-7150	219	14	policy	policy	NOUN
aijes-7150	219	15	breif	breif	ADJ
aijes-7150	219	16	.	.	PUNCT
aijes-7150	220	1	global	global	ADJ
aijes-7150	220	2	minimum	minimum	ADJ
aijes-7150	220	3	tax	tax	NOUN
aijes-7150	220	4	and	and	CCONJ
aijes-7150	220	5	the	the	DET
aijes-7150	220	6	determinants	determinant	NOUN
aijes-7150	220	7	of	of	ADP
aijes-7150	220	8	corporate	corporate	ADJ
aijes-7150	220	9	tax	tax	NOUN
aijes-7150	220	10	revenue	revenue	NOUN
aijes-7150	220	11	:	:	PUNCT
aijes-7150	220	12	an	an	DET
aijes-7150	220	13	econometric	econometric	ADJ
aijes-7150	220	14	analysis	analysis	NOUN
aijes-7150	220	15	for	for	ADP
aijes-7150	220	16	the	the	DET
aijes-7150	220	17	western	western	ADJ
aijes-7150	220	18	balkan	balkan	ADJ
aijes-7150	220	19	countries	country	NOUN
aijes-7150	220	20	175	175	NUM
aijes-7150	220	21	5	5	NUM
aijes-7150	220	22	.	.	PUNCT
aijes-7150	220	23	haufler	haufler	NOUN
aijes-7150	220	24	,	,	PUNCT
aijes-7150	220	25	a.	a.	PROPN
aijes-7150	220	26	,	,	PUNCT
aijes-7150	220	27	&	&	CCONJ
aijes-7150	220	28	kato	kato	PROPN
aijes-7150	220	29	,	,	PUNCT
aijes-7150	220	30	h.	h.	PROPN
aijes-7150	220	31	(	(	PUNCT
aijes-7150	220	32	2024	2024	NUM
aijes-7150	220	33	)	)	PUNCT
aijes-7150	220	34	.	.	PUNCT
aijes-7150	221	1	a	a	DET
aijes-7150	221	2	global	global	ADJ
aijes-7150	221	3	minimum	minimum	ADJ
aijes-7150	221	4	tax	tax	NOUN
aijes-7150	221	5	for	for	ADP
aijes-7150	221	6	large	large	ADJ
aijes-7150	221	7	firms	firm	NOUN
aijes-7150	221	8	only	only	ADV
aijes-7150	221	9	:	:	PUNCT
aijes-7150	221	10	implications	implication	NOUN
aijes-7150	221	11	for	for	ADP
aijes-7150	221	12	tax	tax	NOUN
aijes-7150	221	13	competition	competition	NOUN
aijes-7150	221	14	.	.	PUNCT
aijes-7150	222	1	cesifo	cesifo	PROPN
aijes-7150	222	2	working	work	VERB
aijes-7150	222	3	paper	paper	NOUN
aijes-7150	222	4	no	no	INTJ
aijes-7150	222	5	.	.	PROPN
aijes-7150	222	6	11087	11087	NUM
aijes-7150	222	7	,	,	PUNCT
aijes-7150	222	8	1	1	NUM
aijes-7150	222	9	-	-	SYM
aijes-7150	222	10	34	34	NUM
aijes-7150	222	11	.	.	PUNCT
aijes-7150	223	1	retrieved	retrieve	VERB
aijes-7150	223	2	from	from	ADP
aijes-7150	223	3	file:///c:/users	file:///c:/user	NOUN
aijes-7150	223	4	/	/	SYM
aijes-7150	223	5	hp	hp	NOUN
aijes-7150	223	6	/	/	SYM
aijes-7150	223	7	downloads	download	NOUN
aijes-7150	223	8	/	/	SYM
aijes-7150	223	9	cesifo1_wp11087.pdf	cesifo1_wp11087.pdf	PROPN
aijes-7150	223	10	6	6	NUM
aijes-7150	223	11	.	.	PUNCT
aijes-7150	224	1	ivan	ivan	PROPN
aijes-7150	224	2	,	,	PUNCT
aijes-7150	224	3	r.	r.	PROPN
aijes-7150	224	4	,	,	PUNCT
aijes-7150	224	5	&	&	CCONJ
aijes-7150	224	6	ladar	ladar	PROPN
aijes-7150	224	7	,	,	PUNCT
aijes-7150	224	8	c.	c.	PROPN
aijes-7150	224	9	t.	t.	PROPN
aijes-7150	224	10	(	(	PUNCT
aijes-7150	224	11	2017	2017	NUM
aijes-7150	224	12	)	)	PUNCT
aijes-7150	224	13	.	.	PUNCT
aijes-7150	225	1	general	general	ADJ
aijes-7150	225	2	considerations	consideration	NOUN
aijes-7150	225	3	on	on	ADP
aijes-7150	225	4	the	the	DET
aijes-7150	225	5	impact	impact	NOUN
aijes-7150	225	6	of	of	ADP
aijes-7150	225	7	transfer	transfer	NOUN
aijes-7150	225	8	pricing	pricing	NOUN
aijes-7150	225	9	performed	perform	VERB
aijes-7150	225	10	by	by	ADP
aijes-7150	225	11	multinational	multinational	ADJ
aijes-7150	225	12	companies	company	NOUN
aijes-7150	225	13	on	on	ADP
aijes-7150	225	14	a	a	DET
aijes-7150	225	15	national	national	ADJ
aijes-7150	225	16	economy	economy	NOUN
aijes-7150	225	17	.	.	PUNCT
aijes-7150	226	1	agora	agora	PROPN
aijes-7150	226	2	international	international	ADJ
aijes-7150	226	3	journal	journal	NOUN
aijes-7150	226	4	of	of	ADP
aijes-7150	226	5	economical	economical	ADJ
aijes-7150	226	6	sciences	science	NOUN
aijes-7150	226	7	,	,	PUNCT
aijes-7150	226	8	11	11	NUM
aijes-7150	226	9	.	.	X
aijes-7150	227	1	7	7	X
aijes-7150	227	2	.	.	X
aijes-7150	227	3	johannesen	johannesen	ADJ
aijes-7150	227	4	,	,	PUNCT
aijes-7150	227	5	n.	n.	NOUN
aijes-7150	227	6	(	(	PUNCT
aijes-7150	227	7	2022	2022	NUM
aijes-7150	227	8	)	)	PUNCT
aijes-7150	227	9	.	.	PUNCT
aijes-7150	228	1	the	the	DET
aijes-7150	228	2	global	global	ADJ
aijes-7150	228	3	minimum	minimum	ADJ
aijes-7150	228	4	tax	tax	NOUN
aijes-7150	228	5	.	.	PUNCT
aijes-7150	229	1	journal	journal	NOUN
aijes-7150	229	2	of	of	ADP
aijes-7150	229	3	public	public	ADJ
aijes-7150	229	4	economics	economic	NOUN
aijes-7150	229	5	,	,	PUNCT
aijes-7150	229	6	212	212	NUM
aijes-7150	229	7	,	,	PUNCT
aijes-7150	229	8	1	1	NUM
aijes-7150	229	9	-	-	SYM
aijes-7150	229	10	8	8	NUM
aijes-7150	229	11	.	.	PUNCT
aijes-7150	230	1	doi	doi	NOUN
aijes-7150	230	2	:	:	PUNCT
aijes-7150	230	3	https://doi.org/10.1016	https://doi.org/10.1016	NOUN
aijes-7150	230	4	/	/	SYM
aijes-7150	230	5	j.jpubeco.2022.104709	j.jpubeco.2022.104709	NOUN
aijes-7150	230	6	8	8	PROPN
aijes-7150	230	7	.	.	PUNCT
aijes-7150	231	1	karanovic	karanovic	PROPN
aijes-7150	231	2	.	.	PUNCT
aijes-7150	232	1	(	(	PUNCT
aijes-7150	232	2	2024	2024	NUM
aijes-7150	232	3	,	,	PUNCT
aijes-7150	232	4	march	march	PROPN
aijes-7150	232	5	20	20	NUM
aijes-7150	232	6	)	)	PUNCT
aijes-7150	232	7	.	.	PUNCT
aijes-7150	233	1	karanovic	karanovic	PROPN
aijes-7150	233	2	partners	partner	NOUN
aijes-7150	233	3	.	.	PUNCT
aijes-7150	234	1	retrieved	retrieve	VERB
aijes-7150	234	2	january	january	PROPN
aijes-7150	234	3	3	3	NUM
aijes-7150	234	4	,	,	PUNCT
aijes-7150	234	5	2025	2025	NUM
aijes-7150	234	6	,	,	PUNCT
aijes-7150	234	7	from	from	ADP
aijes-7150	234	8	unpacking	unpack	VERB
aijes-7150	234	9	the	the	DET
aijes-7150	234	10	minimum	minimum	ADJ
aijes-7150	234	11	tax	tax	NOUN
aijes-7150	234	12	act	act	NOUN
aijes-7150	234	13	:	:	PUNCT
aijes-7150	234	14	implications	implication	NOUN
aijes-7150	234	15	for	for	ADP
aijes-7150	234	16	slovenia	slovenia	PROPN
aijes-7150	234	17	,	,	PUNCT
aijes-7150	234	18	croatia	croatia	PROPN
aijes-7150	234	19	,	,	PUNCT
aijes-7150	234	20	and	and	CCONJ
aijes-7150	234	21	the	the	DET
aijes-7150	234	22	region	region	NOUN
aijes-7150	234	23	:	:	PUNCT
aijes-7150	234	24	https://www.karanovicpartners.com/news/unpacking-the-minimum-tax-actimplications-for-slovenia-croatia-and-the-region/?utm_source=chatgpt.com	https://www.karanovicpartners.com/news/unpacking-the-minimum-tax-actimplications-for-slovenia-croatia-and-the-region/?utm_source=chatgpt.com	X
aijes-7150	234	25	9	9	NUM
aijes-7150	235	1	.	.	X
aijes-7150	235	2	mazaraki	mazaraki	PROPN
aijes-7150	235	3	,	,	PUNCT
aijes-7150	235	4	a.	a.	NOUN
aijes-7150	235	5	,	,	PUNCT
aijes-7150	235	6	kulyk	kulyk	NOUN
aijes-7150	235	7	,	,	PUNCT
aijes-7150	235	8	m.	m.	NOUN
aijes-7150	235	9	..	..	PUNCT
aijes-7150	235	10	,	,	PUNCT
aijes-7150	235	11	boiko	boiko	NOUN
aijes-7150	235	12	,	,	PUNCT
aijes-7150	235	13	m.	m.	NOUN
aijes-7150	235	14	,	,	PUNCT
aijes-7150	235	15	bosovska	bosovska	NOUN
aijes-7150	235	16	,	,	PUNCT
aijes-7150	235	17	m.	m.	NOUN
aijes-7150	235	18	,	,	PUNCT
aijes-7150	235	19	&	&	CCONJ
aijes-7150	235	20	vedmid	vedmid	PROPN
aijes-7150	235	21	,	,	PUNCT
aijes-7150	235	22	n.	n.	NOUN
aijes-7150	235	23	(	(	PUNCT
aijes-7150	235	24	2024	2024	NUM
aijes-7150	235	25	)	)	PUNCT
aijes-7150	235	26	.	.	PUNCT
aijes-7150	236	1	implementation	implementation	NOUN
aijes-7150	236	2	of	of	ADP
aijes-7150	236	3	hotel	hotel	NOUN
aijes-7150	236	4	revenue	revenue	NOUN
aijes-7150	236	5	management	management	NOUN
aijes-7150	236	6	strategies	strategy	NOUN
aijes-7150	236	7	during	during	ADP
aijes-7150	236	8	a	a	DET
aijes-7150	236	9	martial	martial	ADJ
aijes-7150	236	10	law	law	NOUN
aijes-7150	236	11	.	.	PUNCT
aijes-7150	237	1	agora	agora	PROPN
aijes-7150	237	2	international	international	ADJ
aijes-7150	237	3	journal	journal	NOUN
aijes-7150	237	4	of	of	ADP
aijes-7150	237	5	economical	economical	ADJ
aijes-7150	237	6	sciences	science	NOUN
aijes-7150	237	7	,	,	PUNCT
aijes-7150	237	8	18(1	18(1	NUM
aijes-7150	237	9	)	)	PUNCT
aijes-7150	237	10	,	,	PUNCT
aijes-7150	237	11	124	124	NUM
aijes-7150	237	12	-	-	SYM
aijes-7150	237	13	131	131	NUM
aijes-7150	237	14	.	.	PUNCT
aijes-7150	237	15	10	10	NUM
aijes-7150	237	16	.	.	PUNCT
aijes-7150	238	1	mintz	mintz	PROPN
aijes-7150	238	2	,	,	PUNCT
aijes-7150	238	3	j.	j.	PROPN
aijes-7150	238	4	(	(	PUNCT
aijes-7150	238	5	2022	2022	NUM
aijes-7150	238	6	)	)	PUNCT
aijes-7150	238	7	.	.	PUNCT
aijes-7150	239	1	the	the	DET
aijes-7150	239	2	global	global	ADJ
aijes-7150	239	3	corporate	corporate	ADJ
aijes-7150	239	4	minimum	minimum	ADJ
aijes-7150	239	5	tax	tax	NOUN
aijes-7150	239	6	:	:	PUNCT
aijes-7150	239	7	a	a	DET
aijes-7150	239	8	cure	cure	NOUN
aijes-7150	239	9	or	or	CCONJ
aijes-7150	239	10	not	not	PART
aijes-7150	239	11	?	?	PUNCT
aijes-7150	240	1	canadian	canadian	ADJ
aijes-7150	240	2	tax	tax	PROPN
aijes-7150	240	3	journal	journal	PROPN
aijes-7150	240	4	/	/	SYM
aijes-7150	240	5	revue	revue	PROPN
aijes-7150	240	6	fiscale	fiscale	PROPN
aijes-7150	240	7	canadienne	canadienne	PROPN
aijes-7150	240	8	,	,	PUNCT
aijes-7150	240	9	70	70	NUM
aijes-7150	240	10	,	,	PUNCT
aijes-7150	240	11	231	231	NUM
aijes-7150	240	12	-	-	SYM
aijes-7150	240	13	55	55	NUM
aijes-7150	240	14	.	.	PUNCT
aijes-7150	241	1	doi	doi	NOUN
aijes-7150	241	2	:	:	PUNCT
aijes-7150	241	3	https://doi.org/10.32721	https://doi.org/10.32721	PROPN
aijes-7150	241	4	/	/	SYM
aijes-7150	241	5	ctj.2022.70.supp.mintz	ctj.2022.70.supp.mintz	PROPN
aijes-7150	241	6	11	11	NUM
aijes-7150	241	7	.	.	PUNCT
aijes-7150	242	1	mintz	mintz	PROPN
aijes-7150	242	2	,	,	PUNCT
aijes-7150	242	3	j.	j.	PROPN
aijes-7150	242	4	,	,	PUNCT
aijes-7150	242	5	&	&	CCONJ
aijes-7150	242	6	tulkens	tulkens	PROPN
aijes-7150	242	7	,	,	PUNCT
aijes-7150	242	8	h.	h.	PROPN
aijes-7150	242	9	(	(	PUNCT
aijes-7150	242	10	1986	1986	NUM
aijes-7150	242	11	)	)	PUNCT
aijes-7150	242	12	.	.	PUNCT
aijes-7150	243	1	commodity	commodity	NOUN
aijes-7150	243	2	tax	tax	NOUN
aijes-7150	243	3	competition	competition	NOUN
aijes-7150	243	4	among	among	ADP
aijes-7150	243	5	members	member	NOUN
aijes-7150	243	6	of	of	ADP
aijes-7150	243	7	a.	a.	PROPN
aijes-7150	243	8	journal	journal	PROPN
aijes-7150	243	9	of	of	ADP
aijes-7150	243	10	public	public	ADJ
aijes-7150	243	11	economics	economic	NOUN
aijes-7150	243	12	,	,	PUNCT
aijes-7150	243	13	29	29	NUM
aijes-7150	243	14	,	,	PUNCT
aijes-7150	243	15	133	133	NUM
aijes-7150	243	16	-	-	SYM
aijes-7150	243	17	72	72	NUM
aijes-7150	243	18	.	.	PUNCT
aijes-7150	244	1	doi	doi	NOUN
aijes-7150	244	2	:	:	PUNCT
aijes-7150	244	3	https://doi.org/10.1016/00472727(86)90001	https://doi.org/10.1016/00472727(86)90001	PROPN
aijes-7150	244	4	-	-	SYM
aijes-7150	244	5	0	0	NUM
aijes-7150	244	6	12	12	NUM
aijes-7150	244	7	.	.	PUNCT
aijes-7150	245	1	mrozek	mrozek	PROPN
aijes-7150	245	2	,	,	PUNCT
aijes-7150	245	3	h.	h.	PROPN
aijes-7150	245	4	e.	e.	PROPN
aijes-7150	245	5	(	(	PUNCT
aijes-7150	245	6	2023	2023	NUM
aijes-7150	245	7	)	)	PUNCT
aijes-7150	245	8	.	.	PUNCT
aijes-7150	246	1	the	the	DET
aijes-7150	246	2	global	global	ADJ
aijes-7150	246	3	minimum	minimum	ADJ
aijes-7150	246	4	tax	tax	NOUN
aijes-7150	246	5	:	:	PUNCT
aijes-7150	246	6	hurdles	hurdle	NOUN
aijes-7150	246	7	to	to	ADP
aijes-7150	246	8	implementation	implementation	NOUN
aijes-7150	246	9	of	of	ADP
aijes-7150	246	10	an	an	DET
aijes-7150	246	11	effective	effective	ADJ
aijes-7150	246	12	tax	tax	NOUN
aijes-7150	246	13	.	.	PUNCT
aijes-7150	247	1	university	university	NOUN
aijes-7150	247	2	of	of	ADP
aijes-7150	247	3	new	new	PROPN
aijes-7150	247	4	hampshire	hampshire	PROPN
aijes-7150	247	5	,	,	PUNCT
aijes-7150	247	6	durham	durham	PROPN
aijes-7150	247	7	,	,	PUNCT
aijes-7150	247	8	1	1	NUM
aijes-7150	247	9	-	-	SYM
aijes-7150	247	10	22	22	NUM
aijes-7150	247	11	.	.	PUNCT
aijes-7150	248	1	doi	doi	NOUN
aijes-7150	248	2	:	:	PUNCT
aijes-7150	248	3	https://scholars.unh.edu/honors	https://scholars.unh.edu/honor	NOUN
aijes-7150	248	4	13	13	NUM
aijes-7150	248	5	.	.	PUNCT
aijes-7150	248	6	schjelderup	schjelderup	NOUN
aijes-7150	248	7	,	,	PUNCT
aijes-7150	248	8	g.	g.	PROPN
aijes-7150	248	9	,	,	PUNCT
aijes-7150	248	10	&	&	CCONJ
aijes-7150	248	11	stahler	stahler	NOUN
aijes-7150	248	12	,	,	PUNCT
aijes-7150	248	13	f.	f.	PROPN
aijes-7150	248	14	(	(	PUNCT
aijes-7150	248	15	2024	2024	NUM
aijes-7150	248	16	)	)	PUNCT
aijes-7150	248	17	.	.	PUNCT
aijes-7150	249	1	the	the	DET
aijes-7150	249	2	economics	economic	NOUN
aijes-7150	249	3	of	of	ADP
aijes-7150	249	4	the	the	DET
aijes-7150	249	5	global	global	ADJ
aijes-7150	249	6	minimum	minimum	ADJ
aijes-7150	249	7	tax	tax	NOUN
aijes-7150	249	8	.	.	PUNCT
aijes-7150	250	1	springer	springer	NOUN
aijes-7150	250	2	link	link	PROPN
aijes-7150	250	3	,	,	PUNCT
aijes-7150	250	4	935	935	NUM
aijes-7150	250	5	-	-	SYM
aijes-7150	250	6	952	952	NUM
aijes-7150	250	7	.	.	PUNCT
aijes-7150	251	1	doi	doi	NOUN
aijes-7150	251	2	:	:	PUNCT
aijes-7150	251	3	https://doi.org/10.1007	https://doi.org/10.1007	ADJ
aijes-7150	251	4	/	/	SYM
aijes-7150	251	5	s10797	s10797	NOUN
aijes-7150	251	6	-	-	PUNCT
aijes-7150	251	7	023	023	NUM
aijes-7150	251	8	-	-	PUNCT
aijes-7150	251	9	09794	09794	NUM
aijes-7150	251	10	-	-	PUNCT
aijes-7150	251	11	w	w	PROPN
aijes-7150	251	12	14	14	NUM
aijes-7150	251	13	.	.	PUNCT
aijes-7150	252	1	shrivastava	shrivastava	PROPN
aijes-7150	252	2	,	,	PUNCT
aijes-7150	252	3	b.	b.	PROPN
aijes-7150	252	4	,	,	PUNCT
aijes-7150	252	5	topgay	topgay	PROPN
aijes-7150	252	6	,	,	PUNCT
aijes-7150	252	7	p.	p.	NOUN
aijes-7150	252	8	,	,	PUNCT
aijes-7150	252	9	topgay	topgay	PROPN
aijes-7150	252	10	,	,	PUNCT
aijes-7150	252	11	l.	l.	PROPN
aijes-7150	252	12	p.	p.	PROPN
aijes-7150	252	13	,	,	PUNCT
aijes-7150	252	14	dema	dema	PROPN
aijes-7150	252	15	,	,	PUNCT
aijes-7150	252	16	l.	l.	PROPN
aijes-7150	252	17	,	,	PUNCT
aijes-7150	252	18	&	&	CCONJ
aijes-7150	252	19	davee	davee	PROPN
aijes-7150	252	20	,	,	PUNCT
aijes-7150	252	21	s.	s.	PROPN
aijes-7150	252	22	(	(	PUNCT
aijes-7150	252	23	2024	2024	NUM
aijes-7150	252	24	)	)	PUNCT
aijes-7150	252	25	.	.	PUNCT
aijes-7150	253	1	exploring	explore	VERB
aijes-7150	253	2	the	the	DET
aijes-7150	253	3	nexus	nexus	NOUN
aijes-7150	253	4	between	between	ADP
aijes-7150	253	5	entrepreneurship	entrepreneurship	NOUN
aijes-7150	253	6	and	and	CCONJ
aijes-7150	253	7	international	international	ADJ
aijes-7150	253	8	business	business	NOUN
aijes-7150	253	9	:	:	PUNCT
aijes-7150	253	10	a	a	DET
aijes-7150	253	11	case	case	NOUN
aijes-7150	253	12	study	study	NOUN
aijes-7150	253	13	of	of	ADP
aijes-7150	253	14	bhutan	bhutan	PROPN
aijes-7150	253	15	.	.	PUNCT
aijes-7150	254	1	agora	agora	PROPN
aijes-7150	254	2	international	international	ADJ
aijes-7150	254	3	journal	journal	NOUN
aijes-7150	254	4	of	of	ADP
aijes-7150	254	5	economical	economical	ADJ
aijes-7150	254	6	sciences	science	NOUN
aijes-7150	254	7	,	,	PUNCT
aijes-7150	254	8	18(2	18(2	NUM
aijes-7150	254	9	)	)	PUNCT
aijes-7150	254	10	,	,	PUNCT
aijes-7150	254	11	276	276	NUM
aijes-7150	254	12	-	-	SYM
aijes-7150	254	13	299	299	NUM
aijes-7150	254	14	.	.	PUNCT
aijes-7150	255	1	doi	doi	NOUN
aijes-7150	255	2	:	:	PUNCT
aijes-7150	255	3	https://univagora.ro	https://univagora.ro	NOUN
aijes-7150	255	4	/	/	SYM
aijes-7150	255	5	jour	jour	X
aijes-7150	255	6	/	/	SYM
aijes-7150	255	7	index.php	index.php	VERB
aijes-7150	255	8	/	/	SYM
aijes-7150	255	9	aijes	aije	NOUN
aijes-7150	255	10	/	/	SYM
aijes-7150	255	11	issue	issue	NOUN
aijes-7150	255	12	/	/	SYM
aijes-7150	255	13	view/199/183	view/199/183	NOUN