id	sid	eid	entity	type
aisthesis-1842	1	1	10	CARDINAL
aisthesis-1842	1	2	20191	DATE
aisthesis-1842	1	3	jaden t. wright i. introduction	PERSON
aisthesis-1842	2	1	hanlon & slemrod	ORG
aisthesis-1842	2	2	2009	DATE
aisthesis-1842	2	3	wilson	ORG
aisthesis-1842	2	4	2009	DATE
aisthesis-1842	3	1	2014	DATE
aisthesis-1842	3	2	2009	DATE
aisthesis-1842	3	3	irs	ORG
aisthesis-1842	6	1	2009	DATE
aisthesis-1842	6	2	schmidt	PERSON
aisthesis-1842	6	3	seidman, & stomberg	ORG
aisthesis-1842	6	4	2017	DATE
aisthesis-1842	8	1	williams	PERSON
aisthesis-1842	8	2	2017	DATE
aisthesis-1842	10	1	desai	PERSON
aisthesis-1842	10	2	dharmapala	GPE
aisthesis-1842	10	3	2009	DATE
aisthesis-1842	10	4	kim	PERSON
aisthesis-1842	10	5	li	PERSON
aisthesis-1842	10	6	2011	DATE
aisthesis-1842	11	1	goh	PERSON
aisthesis-1842	11	2	lee, lim	PERSON
aisthesis-1842	11	3	shevlin	GPE
aisthesis-1842	11	4	2016	CARDINAL
aisthesis-1842	12	1	2017	CARDINAL
aisthesis-1842	13	1	jacob	PERSON
aisthesis-1842	13	2	schütt	GPE
aisthesis-1842	13	3	2016	DATE
aisthesis-1842	13	4	drake	PERSON
aisthesis-1842	13	5	2017	CARDINAL
aisthesis-1842	19	1	over 800 1	CARDINAL
aisthesis-1842	20	1	10	CARDINAL
aisthesis-1842	20	2	20192	DATE
aisthesis-1842	20	3	a year	DATE
aisthesis-1842	23	1	2017	CARDINAL
aisthesis-1842	27	1	700	CARDINAL
aisthesis-1842	28	1	drake et al	PERSON
aisthesis-1842	29	1	2017	CARDINAL
aisthesis-1842	31	1	one	CARDINAL
aisthesis-1842	40	1	four	CARDINAL
aisthesis-1842	40	2	section five	LAW
aisthesis-1842	43	1	seidman, & stomberg	ORG
aisthesis-1842	43	2	2015	DATE
aisthesis-1842	45	1	kim	PERSON
aisthesis-1842	45	2	schmidt	PERSON
aisthesis-1842	45	3	2015	CARDINAL
aisthesis-1842	48	1	gleason	PERSON
aisthesis-1842	48	2	2017	CARDINAL
aisthesis-1842	53	1	u.s courts	GPE
aisthesis-1842	54	1	10	CARDINAL
aisthesis-1842	54	2	20193	DATE
aisthesis-1842	55	1	guenther et al	PERSON
aisthesis-1842	56	1	2017	CARDINAL
aisthesis-1842	60	1	dyreng	PERSON
aisthesis-1842	60	2	2008	DATE
aisthesis-1842	60	3	goh et al	PERSON
aisthesis-1842	61	1	2016	DATE
aisthesis-1842	63	1	nickerson	GPE
aisthesis-1842	63	2	seidman	GPE
aisthesis-1842	63	3	2016	CARDINAL
aisthesis-1842	70	1	firm-years	DATE
aisthesis-1842	70	2	the period 1992–2015	DATE
aisthesis-1842	72	1	6000-6999	CARDINAL
aisthesis-1842	72	2	4900-4999	PRODUCT
aisthesis-1842	73	1	2	CARDINAL
aisthesis-1842	73	2	a later one	DATE
aisthesis-1842	76	1	5-year	DATE
aisthesis-1842	76	2	0	CARDINAL
aisthesis-1842	76	3	1	CARDINAL
aisthesis-1842	79	1	1 and 99 percent	PERCENT
aisthesis-1842	80	1	1	CARDINAL
aisthesis-1842	81	1	five consecutive years	DATE
aisthesis-1842	84	1	2016	CARDINAL
aisthesis-1842	87	1	simone et al	PERSON
aisthesis-1842	88	1	2016	CARDINAL
aisthesis-1842	94	1	10	CARDINAL
aisthesis-1842	94	2	20194	DATE
aisthesis-1842	96	1	2016	CARDINAL
aisthesis-1842	100	1	monthly	DATE
aisthesis-1842	102	1	dyreng et al	PERSON
aisthesis-1842	103	1	2008	DATE
aisthesis-1842	103	2	etr	CARDINAL
aisthesis-1842	105	1	2016	DATE
aisthesis-1842	105	2	five-year	DATE
aisthesis-1842	105	3	five-year	DATE
aisthesis-1842	106	1	five-year	DATE
aisthesis-1842	108	1	3	CARDINAL
aisthesis-1842	109	1	2016	DATE
aisthesis-1842	109	2	u.s.	GPE
aisthesis-1842	109	3	u.s.	GPE
aisthesis-1842	109	4	u.s.	GPE
aisthesis-1842	109	5	u.s.	GPE
aisthesis-1842	110	1	4	CARDINAL
aisthesis-1842	110	2	drake et al	PERSON
aisthesis-1842	110	3	2017	CARDINAL
aisthesis-1842	110	4	goh et al	PERSON
aisthesis-1842	111	1	2016	DATE
aisthesis-1842	111	2	guenther et al	PERSON
aisthesis-1842	112	1	2017	CARDINAL
aisthesis-1842	112	2	kim et al	PERSON
aisthesis-1842	113	1	2011	DATE
aisthesis-1842	113	2	dyreng et al	PERSON
aisthesis-1842	114	1	2008	DATE
aisthesis-1842	115	1	irs	ORG
aisthesis-1842	117	1	goh et al	PERSON
aisthesis-1842	118	1	2016	CARDINAL
aisthesis-1842	119	1	0.35	CARDINAL
aisthesis-1842	120	1	desai et al	PERSON
aisthesis-1842	121	1	2009	DATE
aisthesis-1842	121	2	guenther et al	PERSON
aisthesis-1842	122	1	2017	CARDINAL
aisthesis-1842	123	1	1 and 99 percent	PERCENT
aisthesis-1842	124	1	2016	DATE
aisthesis-1842	125	1	frank	PERSON
aisthesis-1842	125	2	lynch	ORG
aisthesis-1842	125	3	rego	PERSON
aisthesis-1842	125	4	2009	DATE
aisthesis-1842	128	1	goh et al	PERSON
aisthesis-1842	129	1	2016	DATE
aisthesis-1842	129	2	simone et al	PERSON
aisthesis-1842	130	1	2016	DATE
aisthesis-1842	130	2	etr	CARDINAL
aisthesis-1842	132	1	drake et al	PERSON
aisthesis-1842	133	1	2017	CARDINAL
aisthesis-1842	134	1	guenther et al	PERSON
aisthesis-1842	134	2	2017	CARDINAL
aisthesis-1842	134	3	jacob et al	PERSON
aisthesis-1842	134	4	2015	DATE
aisthesis-1842	136	1	5	CARDINAL
aisthesis-1842	136	2	simone et al	PERSON
aisthesis-1842	137	1	2016	CARDINAL
aisthesis-1842	138	1	10	CARDINAL
aisthesis-1842	138	2	20195	DATE
aisthesis-1842	139	1	drake et	PERSON
aisthesis-1842	140	1	al	ORG
aisthesis-1842	140	2	2017	DATE
aisthesis-1842	141	1	five-year	DATE
aisthesis-1842	142	1	2	CARDINAL
aisthesis-1842	144	1	one	CARDINAL
aisthesis-1842	144	2	ten	CARDINAL
aisthesis-1842	146	1	ten	CARDINAL
aisthesis-1842	150	1	3	CARDINAL
aisthesis-1842	152	1	goh et al	PERSON
aisthesis-1842	153	1	2016	CARDINAL
aisthesis-1842	156	1	one	CARDINAL
aisthesis-1842	156	2	rp1	ORG
aisthesis-1842	157	1	ten	CARDINAL
aisthesis-1842	157	2	rp10	ORG
aisthesis-1842	158	1	5	CARDINAL
aisthesis-1842	163	1	monthly	DATE
aisthesis-1842	163	2	five	CARDINAL
aisthesis-1842	163	3	french	NORP
aisthesis-1842	163	4	2015	CARDINAL
aisthesis-1842	164	1	one-month	DATE
aisthesis-1842	164	2	treasury	ORG
aisthesis-1842	164	3	five	CARDINAL
aisthesis-1842	164	4	one-month	DATE
aisthesis-1842	164	5	treasury	ORG
aisthesis-1842	165	1	10	CARDINAL
aisthesis-1842	165	2	20196	DATE
aisthesis-1842	166	1	hml	ORG
aisthesis-1842	167	1	rmw	PERSON
aisthesis-1842	168	1	cma	ORG
aisthesis-1842	169	1	five	CARDINAL
aisthesis-1842	169	2	ken french	PERSON
aisthesis-1842	169	3	jensen	PERSON
aisthesis-1842	169	4	jensen	PERSON
aisthesis-1842	169	5	1968	DATE
aisthesis-1842	170	1	jensen	PERSON
aisthesis-1842	176	1	6	CARDINAL
aisthesis-1842	176	2	monthly	DATE
aisthesis-1842	176	3	7	CARDINAL
aisthesis-1842	176	4	five	CARDINAL
aisthesis-1842	178	1	804	CARDINAL
aisthesis-1842	179	1	drake et al	PERSON
aisthesis-1842	179	2	2017	CARDINAL
aisthesis-1842	179	3	6	CARDINAL
aisthesis-1842	182	1	rp10	ORG
aisthesis-1842	182	2	rp1	ORG
aisthesis-1842	182	3	540	CARDINAL
aisthesis-1842	186	1	rp1	ORG
aisthesis-1842	186	2	rp10	ORG
aisthesis-1842	187	1	etr	CARDINAL
aisthesis-1842	190	1	monthly	DATE
aisthesis-1842	190	2	1.99 percent	PERCENT
aisthesis-1842	190	3	monthly	DATE
aisthesis-1842	190	4	1.72 percent	PERCENT
aisthesis-1842	191	1	324	CARDINAL
aisthesis-1842	192	1	rp10	ORG
aisthesis-1842	192	2	rp1	ORG
aisthesis-1842	192	3	204	CARDINAL
aisthesis-1842	193	1	five-year	DATE
aisthesis-1842	193	2	cetr5	ORG
aisthesis-1842	194	1	rp10	ORG
aisthesis-1842	194	2	rp1	ORG
aisthesis-1842	194	3	552	CARDINAL
aisthesis-1842	194	4	324	CARDINAL
aisthesis-1842	197	1	10	CARDINAL
aisthesis-1842	197	2	2019	DATE
aisthesis-1842	197	3	384	CARDINAL
aisthesis-1842	204	1	rp10	ORG
aisthesis-1842	204	2	804	CARDINAL
aisthesis-1842	204	3	rp1	ORG
aisthesis-1842	207	1	8	CARDINAL
aisthesis-1842	223	1	guenther et al	PERSON
aisthesis-1842	224	1	2017	CARDINAL
aisthesis-1842	228	1	2015	DATE
aisthesis-1842	228	2	kim et al	PERSON
aisthesis-1842	229	1	2015	DATE
aisthesis-1842	230	1	2017	CARDINAL
aisthesis-1842	233	1	7	CARDINAL
aisthesis-1842	233	2	10	CARDINAL
aisthesis-1842	233	3	2019	DATE
aisthesis-1842	234	1	goh et al	PERSON
aisthesis-1842	235	1	2016	DATE
aisthesis-1842	235	2	jacob et al	PERSON
aisthesis-1842	236	1	2016	DATE
aisthesis-1842	236	2	drake et al	PERSON
aisthesis-1842	237	1	2017	CARDINAL
aisthesis-1842	238	1	gleason	GPE
aisthesis-1842	238	2	c. a.	PERSON
aisthesis-1842	238	3	s. a.	PERSON
aisthesis-1842	238	4	l. f. (	PERSON
aisthesis-1842	238	5	2017	CARDINAL
aisthesis-1842	240	1	1–29	DATE
aisthesis-1842	240	2	blouin	PERSON
aisthesis-1842	240	3	j.	PERSON
aisthesis-1842	240	4	2014	DATE
aisthesis-1842	242	1	national tax journal	ORG
aisthesis-1842	242	2	67	CARDINAL
aisthesis-1842	242	3	4	CARDINAL
aisthesis-1842	243	1	de simone	PERSON
aisthesis-1842	243	2	l.	GPE
aisthesis-1842	243	3	nickerson	GPE
aisthesis-1842	243	4	j.	GPE
aisthesis-1842	243	5	seidman j. k., & stomberg	PERSON
aisthesis-1842	243	6	b.	PERSON
aisthesis-1842	243	7	2016	DATE
aisthesis-1842	244	1	3446	CARDINAL
aisthesis-1842	245	1	stanford	ORG
aisthesis-1842	245	2	stanford graduate school of business	ORG
aisthesis-1842	246	1	desai	PERSON
aisthesis-1842	246	2	m. a.	PERSON
aisthesis-1842	246	3	& dharmapala	GPE
aisthesis-1842	246	4	d.	NORP
aisthesis-1842	246	5	2009	DATE
aisthesis-1842	248	1	537-546	CARDINAL
aisthesis-1842	249	1	drake	PERSON
aisthesis-1842	249	2	k. d.	PERSON
aisthesis-1842	249	3	s. j., & stekelberg	PERSON
aisthesis-1842	249	4	2017	CARDINAL
aisthesis-1842	251	1	1–26	DATE
aisthesis-1842	252	1	dyreng	PERSON
aisthesis-1842	252	2	s. d.	PERSON
aisthesis-1842	252	3	hanlon, m., & maydew	ORG
aisthesis-1842	252	4	e. l. (	PERSON
aisthesis-1842	252	5	2008	DATE
aisthesis-1842	254	1	83	CARDINAL
aisthesis-1842	254	2	1	CARDINAL
aisthesis-1842	255	1	fama	ORG
aisthesis-1842	255	2	e., & french	ORG
aisthesis-1842	255	3	2015	DATE
aisthesis-1842	256	1	five	CARDINAL
aisthesis-1842	257	1	journal of financial economics	ORG
aisthesis-1842	257	2	116	CARDINAL
aisthesis-1842	257	3	1	CARDINAL
aisthesis-1842	258	1	frank	PERSON
aisthesis-1842	258	2	m. m.	PERSON
aisthesis-1842	258	3	lynch	ORG
aisthesis-1842	258	4	l. j.	PERSON
aisthesis-1842	258	5	rego	PERSON
aisthesis-1842	259	1	s. o.	PERSON
aisthesis-1842	259	2	2009	DATE
aisthesis-1842	261	1	84	CARDINAL
aisthesis-1842	261	2	2	CARDINAL
aisthesis-1842	261	3	467	CARDINAL
aisthesis-1842	262	1	goh	PERSON
aisthesis-1842	262	2	b. w.	PERSON
aisthesis-1842	262	3	lee	PERSON
aisthesis-1842	262	4	j., lim	PERSON
aisthesis-1842	262	5	c. y.,	PERSON
aisthesis-1842	262	6	t.	GPE
aisthesis-1842	262	7	2016	CARDINAL
aisthesis-1842	264	1	91(6	CARDINAL
aisthesis-1842	264	2	1647670	DATE
aisthesis-1842	265	1	guenther	PERSON
aisthesis-1842	265	2	d. a.	PERSON
aisthesis-1842	265	3	matsunaga, s. r., & william	PERSON
aisthesis-1842	265	4	b. m.	PERSON
aisthesis-1842	265	5	2017	CARDINAL
aisthesis-1842	266	1	115	CARDINAL
aisthesis-1842	266	2	hanlon	PERSON
aisthesis-1842	266	3	m., & slemrod	ORG
aisthesis-1842	266	4	j. (	PERSON
aisthesis-1842	266	5	2009	DATE
aisthesis-1842	269	1	journal of public economics	ORG
aisthesis-1842	269	2	93	CARDINAL
aisthesis-1842	269	3	12	CARDINAL
aisthesis-1842	269	4	126	CARDINAL
aisthesis-1842	269	5	jacob	PERSON
aisthesis-1842	269	6	m., & schutt	ORG
aisthesis-1842	269	7	h. h.	PERSON
aisthesis-1842	269	8	2015	CARDINAL
aisthesis-1842	271	1	otto beisheim school	PERSON
aisthesis-1842	272	1	jensen	PERSON
aisthesis-1842	272	2	1968	DATE
aisthesis-1842	273	1	the period 1945 1964	DATE
aisthesis-1842	274	1	journal of finance	ORG
aisthesis-1842	274	2	23	CARDINAL
aisthesis-1842	274	3	389	CARDINAL
aisthesis-1842	274	4	j. b.	PERSON
aisthesis-1842	274	5	li	PERSON
aisthesis-1842	274	6	2011	DATE
aisthesis-1842	275	1	journal of financial economics	ORG
aisthesis-1842	275	2	100(3	DATE
aisthesis-1842	275	3	639–662	CARDINAL
aisthesis-1842	276	1	kim	PERSON
aisthesis-1842	276	2	s.	PERSON
aisthesis-1842	276	3	schmidt, a. p., & wentland	PERSON
aisthesis-1842	276	4	2015	DATE
aisthesis-1842	278	1	ssrn	PERSON
aisthesis-1842	278	2	1–48	DATE
aisthesis-1842	279	1	k.	PERSON
aisthesis-1842	279	2	schmidt, a.	PERSON
aisthesis-1842	279	3	seidman	GPE
aisthesis-1842	279	4	j., & stomberg	ORG
aisthesis-1842	279	5	b.	PERSON
aisthesis-1842	279	6	2017	CARDINAL
aisthesis-1842	282	1	ssrn electronic journal	ORG
aisthesis-1842	283	1	k.	PERSON
aisthesis-1842	283	2	seidman	PERSON
aisthesis-1842	283	3	j., & stomberg	ORG
aisthesis-1842	283	4	b.	PERSON
aisthesis-1842	283	5	sept. 2015	DATE
aisthesis-1842	285	1	ssrn	PERSON
aisthesis-1842	285	2	1–41	CARDINAL
aisthesis-1842	286	1	weber	PERSON
aisthesis-1842	286	2	2009	DATE
aisthesis-1842	288	1	26	CARDINAL
aisthesis-1842	288	2	1175	CARDINAL
aisthesis-1842	289	1	wilson	ORG
aisthesis-1842	289	2	r. j.	PERSON
aisthesis-1842	289	3	2009	DATE
aisthesis-1842	291	1	84	CARDINAL
aisthesis-1842	291	2	3	CARDINAL
aisthesis-1842	291	3	969-99	CARDINAL
aisthesis-1842	291	4	8	CARDINAL
aisthesis-1842	291	5	10	CARDINAL
aisthesis-1842	291	6	20199	DATE