id	sid	tid	token	lemma	pos
american_scientific_journal-9669	1	1	149	149	NUM
american_scientific_journal-9669	1	2	american	american	ADJ
american_scientific_journal-9669	1	3	academic	academic	ADJ
american_scientific_journal-9669	1	4	scientific	scientific	ADJ
american_scientific_journal-9669	1	5	research	research	NOUN
american_scientific_journal-9669	1	6	journal	journal	NOUN
american_scientific_journal-9669	1	7	for	for	ADP
american_scientific_journal-9669	1	8	engineering	engineering	NOUN
american_scientific_journal-9669	1	9	,	,	PUNCT
american_scientific_journal-9669	1	10	technology	technology	NOUN
american_scientific_journal-9669	1	11	,	,	PUNCT
american_scientific_journal-9669	1	12	and	and	CCONJ
american_scientific_journal-9669	1	13	sciences	sciences	PROPN
american_scientific_journal-9669	1	14	issn	issn	PROPN
american_scientific_journal-9669	1	15	(	(	PUNCT
american_scientific_journal-9669	1	16	print	print	NOUN
american_scientific_journal-9669	1	17	)	)	PUNCT
american_scientific_journal-9669	1	18	2313	2313	NUM
american_scientific_journal-9669	1	19	-	-	SYM
american_scientific_journal-9669	1	20	4410	4410	NUM
american_scientific_journal-9669	1	21	,	,	PUNCT
american_scientific_journal-9669	1	22	issn	issn	PROPN
american_scientific_journal-9669	1	23	(	(	PUNCT
american_scientific_journal-9669	1	24	online	online	ADJ
american_scientific_journal-9669	1	25	)	)	PUNCT
american_scientific_journal-9669	1	26	2313	2313	NUM
american_scientific_journal-9669	1	27	-	-	SYM
american_scientific_journal-9669	1	28	4402	4402	NUM
american_scientific_journal-9669	1	29	https://asrjetsjournal.org/index.php/american_scientific_journal/index	https://asrjetsjournal.org/index.php/american_scientific_journal/index	NOUN
american_scientific_journal-9669	1	30	analysis	analysis	NOUN
american_scientific_journal-9669	1	31	of	of	ADP
american_scientific_journal-9669	1	32	biases	bias	NOUN
american_scientific_journal-9669	1	33	in	in	ADP
american_scientific_journal-9669	1	34	corporate	corporate	ADJ
american_scientific_journal-9669	1	35	income	income	NOUN
american_scientific_journal-9669	1	36	tax	tax	NOUN
american_scientific_journal-9669	1	37	-	-	PUNCT
american_scientific_journal-9669	1	38	cit	cit	PROPN
american_scientific_journal-9669	1	39	stanislas	stanislas	PROPN
american_scientific_journal-9669	1	40	t.	t.	PROPN
american_scientific_journal-9669	1	41	médard	médard	PROPN
american_scientific_journal-9669	1	42	d.	d.	PROPN
american_scientific_journal-9669	1	43	c.	c.	PROPN
american_scientific_journal-9669	1	44	agossadou	agossadou	PROPN
american_scientific_journal-9669	1	45			PROPN
american_scientific_journal-9669	1	46	researcher	researcher	NOUN
american_scientific_journal-9669	1	47	at	at	ADP
american_scientific_journal-9669	1	48	the	the	DET
american_scientific_journal-9669	1	49	faculty	faculty	NOUN
american_scientific_journal-9669	1	50	of	of	ADP
american_scientific_journal-9669	1	51	economics	economic	NOUN
american_scientific_journal-9669	1	52	and	and	CCONJ
american_scientific_journal-9669	1	53	management	management	NOUN
american_scientific_journal-9669	1	54	sciences	science	NOUN
american_scientific_journal-9669	1	55	,	,	PUNCT
american_scientific_journal-9669	1	56	the	the	DET
american_scientific_journal-9669	1	57	university	university	NOUN
american_scientific_journal-9669	1	58	of	of	ADP
american_scientific_journal-9669	1	59	abomey	abomey	NOUN
american_scientific_journal-9669	1	60	-	-	PUNCT
american_scientific_journal-9669	1	61	calavi	calavi	ADJ
american_scientific_journal-9669	1	62	(	(	PUNCT
american_scientific_journal-9669	1	63	uac	uac	NOUN
american_scientific_journal-9669	1	64	)	)	PUNCT
american_scientific_journal-9669	1	65	,	,	PUNCT
american_scientific_journal-9669	1	66	abomey	abomey	NOUN
american_scientific_journal-9669	1	67	-	-	PUNCT
american_scientific_journal-9669	1	68	calavi	calavi	NOUN
american_scientific_journal-9669	1	69	,	,	PUNCT
american_scientific_journal-9669	1	70	0022997136503	0022997136503	NUM
american_scientific_journal-9669	1	71	,	,	PUNCT
american_scientific_journal-9669	1	72	republic	republic	NOUN
american_scientific_journal-9669	1	73	of	of	ADP
american_scientific_journal-9669	1	74	benin	benin	PROPN
american_scientific_journal-9669	1	75	.	.	PUNCT
american_scientific_journal-9669	2	1	email	email	NOUN
american_scientific_journal-9669	2	2	:	:	PUNCT
american_scientific_journal-9669	2	3	meagoss@yahoo.fr	meagoss@yahoo.fr	PROPN
american_scientific_journal-9669	2	4	abstract	abstract	ADJ
american_scientific_journal-9669	2	5	this	this	DET
american_scientific_journal-9669	2	6	paper	paper	NOUN
american_scientific_journal-9669	2	7	analyzes	analyze	VERB
american_scientific_journal-9669	2	8	the	the	DET
american_scientific_journal-9669	2	9	biases	bias	NOUN
american_scientific_journal-9669	2	10	in	in	ADP
american_scientific_journal-9669	2	11	cit	cit	PROPN
american_scientific_journal-9669	2	12	in	in	ADP
american_scientific_journal-9669	2	13	some	some	DET
american_scientific_journal-9669	2	14	countries	country	NOUN
american_scientific_journal-9669	2	15	around	around	ADP
american_scientific_journal-9669	2	16	the	the	DET
american_scientific_journal-9669	2	17	world	world	NOUN
american_scientific_journal-9669	2	18	.	.	PUNCT
american_scientific_journal-9669	3	1	most	most	ADJ
american_scientific_journal-9669	3	2	corporate	corporate	ADJ
american_scientific_journal-9669	3	3	tax	tax	NOUN
american_scientific_journal-9669	3	4	systems	system	NOUN
american_scientific_journal-9669	3	5	are	be	AUX
american_scientific_journal-9669	3	6	found	find	VERB
american_scientific_journal-9669	3	7	in	in	ADP
american_scientific_journal-9669	3	8	the	the	DET
american_scientific_journal-9669	3	9	tax	tax	NOUN
american_scientific_journal-9669	3	10	codes	code	NOUN
american_scientific_journal-9669	3	11	.	.	PUNCT
american_scientific_journal-9669	4	1	the	the	DET
american_scientific_journal-9669	4	2	sample	sample	NOUN
american_scientific_journal-9669	4	3	covers	cover	VERB
american_scientific_journal-9669	4	4	the	the	DET
american_scientific_journal-9669	4	5	tax	tax	NOUN
american_scientific_journal-9669	4	6	codes	code	NOUN
american_scientific_journal-9669	4	7	in	in	ADP
american_scientific_journal-9669	4	8	force	force	NOUN
american_scientific_journal-9669	4	9	in	in	ADP
american_scientific_journal-9669	4	10	ten	ten	NUM
american_scientific_journal-9669	4	11	countries	country	NOUN
american_scientific_journal-9669	4	12	in	in	ADP
american_scientific_journal-9669	4	13	africa	africa	PROPN
american_scientific_journal-9669	4	14	,	,	PUNCT
american_scientific_journal-9669	4	15	america	america	PROPN
american_scientific_journal-9669	4	16	,	,	PUNCT
american_scientific_journal-9669	4	17	asia	asia	PROPN
american_scientific_journal-9669	4	18	and	and	CCONJ
american_scientific_journal-9669	4	19	europe	europe	PROPN
american_scientific_journal-9669	4	20	.	.	PUNCT
american_scientific_journal-9669	5	1	assuming	assume	VERB
american_scientific_journal-9669	5	2	that	that	SCONJ
american_scientific_journal-9669	5	3	corporate	corporate	ADJ
american_scientific_journal-9669	5	4	tax	tax	NOUN
american_scientific_journal-9669	5	5	is	be	AUX
american_scientific_journal-9669	5	6	the	the	DET
american_scientific_journal-9669	5	7	cost	cost	NOUN
american_scientific_journal-9669	5	8	of	of	ADP
american_scientific_journal-9669	5	9	using	use	VERB
american_scientific_journal-9669	5	10	public	public	ADJ
american_scientific_journal-9669	5	11	capital	capital	NOUN
american_scientific_journal-9669	5	12	,	,	PUNCT
american_scientific_journal-9669	5	13	the	the	DET
american_scientific_journal-9669	5	14	analysis	analysis	NOUN
american_scientific_journal-9669	5	15	of	of	ADP
american_scientific_journal-9669	5	16	the	the	DET
american_scientific_journal-9669	5	17	content	content	NOUN
american_scientific_journal-9669	5	18	of	of	ADP
american_scientific_journal-9669	5	19	these	these	DET
american_scientific_journal-9669	5	20	tax	tax	NOUN
american_scientific_journal-9669	5	21	codes	code	NOUN
american_scientific_journal-9669	5	22	relating	relate	VERB
american_scientific_journal-9669	5	23	to	to	ADP
american_scientific_journal-9669	5	24	corporate	corporate	ADJ
american_scientific_journal-9669	5	25	income	income	NOUN
american_scientific_journal-9669	5	26	taxation	taxation	NOUN
american_scientific_journal-9669	5	27	,	,	PUNCT
american_scientific_journal-9669	5	28	has	have	AUX
american_scientific_journal-9669	5	29	made	make	VERB
american_scientific_journal-9669	5	30	it	it	PRON
american_scientific_journal-9669	5	31	possible	possible	ADJ
american_scientific_journal-9669	5	32	to	to	PART
american_scientific_journal-9669	5	33	identify	identify	VERB
american_scientific_journal-9669	5	34	several	several	ADJ
american_scientific_journal-9669	5	35	biases	bias	NOUN
american_scientific_journal-9669	5	36	or	or	CCONJ
american_scientific_journal-9669	5	37	differences	difference	NOUN
american_scientific_journal-9669	5	38	in	in	ADP
american_scientific_journal-9669	5	39	taxation	taxation	NOUN
american_scientific_journal-9669	5	40	and/or	and/or	CCONJ
american_scientific_journal-9669	5	41	tax	tax	NOUN
american_scientific_journal-9669	5	42	treatment	treatment	NOUN
american_scientific_journal-9669	5	43	.	.	PUNCT
american_scientific_journal-9669	6	1	the	the	DET
american_scientific_journal-9669	6	2	biases	bias	NOUN
american_scientific_journal-9669	6	3	in	in	ADP
american_scientific_journal-9669	6	4	cit	cit	PROPN
american_scientific_journal-9669	6	5	identified	identify	VERB
american_scientific_journal-9669	6	6	relate	relate	NOUN
american_scientific_journal-9669	6	7	to	to	ADP
american_scientific_journal-9669	6	8	financing	financing	NOUN
american_scientific_journal-9669	6	9	,	,	PUNCT
american_scientific_journal-9669	6	10	investment	investment	NOUN
american_scientific_journal-9669	6	11	,	,	PUNCT
american_scientific_journal-9669	6	12	result	result	NOUN
american_scientific_journal-9669	6	13	,	,	PUNCT
american_scientific_journal-9669	6	14	rate	rate	NOUN
american_scientific_journal-9669	6	15	and	and	CCONJ
american_scientific_journal-9669	6	16	tax	tax	NOUN
american_scientific_journal-9669	6	17	base	base	NOUN
american_scientific_journal-9669	6	18	.	.	PUNCT
american_scientific_journal-9669	7	1	this	this	DET
american_scientific_journal-9669	7	2	paper	paper	NOUN
american_scientific_journal-9669	7	3	is	be	AUX
american_scientific_journal-9669	7	4	one	one	NUM
american_scientific_journal-9669	7	5	of	of	ADP
american_scientific_journal-9669	7	6	the	the	DET
american_scientific_journal-9669	7	7	first	first	ADJ
american_scientific_journal-9669	7	8	to	to	PART
american_scientific_journal-9669	7	9	expand	expand	VERB
american_scientific_journal-9669	7	10	the	the	DET
american_scientific_journal-9669	7	11	literature	literature	NOUN
american_scientific_journal-9669	7	12	by	by	ADP
american_scientific_journal-9669	7	13	analyzing	analyze	VERB
american_scientific_journal-9669	7	14	the	the	DET
american_scientific_journal-9669	7	15	biases	bias	NOUN
american_scientific_journal-9669	7	16	in	in	ADP
american_scientific_journal-9669	7	17	cit	cit	PROPN
american_scientific_journal-9669	7	18	,	,	PUNCT
american_scientific_journal-9669	7	19	likely	likely	ADJ
american_scientific_journal-9669	7	20	to	to	PART
american_scientific_journal-9669	7	21	affect	affect	VERB
american_scientific_journal-9669	7	22	tax	tax	NOUN
american_scientific_journal-9669	7	23	behavior	behavior	NOUN
american_scientific_journal-9669	7	24	and	and	CCONJ
american_scientific_journal-9669	7	25	,	,	PUNCT
american_scientific_journal-9669	7	26	by	by	ADP
american_scientific_journal-9669	7	27	extension	extension	NOUN
american_scientific_journal-9669	7	28	,	,	PUNCT
american_scientific_journal-9669	7	29	the	the	DET
american_scientific_journal-9669	7	30	financial	financial	ADJ
american_scientific_journal-9669	7	31	behavior	behavior	NOUN
american_scientific_journal-9669	7	32	of	of	ADP
american_scientific_journal-9669	7	33	firms	firm	NOUN
american_scientific_journal-9669	7	34	.	.	PUNCT
american_scientific_journal-9669	8	1	keywords	keyword	NOUN
american_scientific_journal-9669	8	2	:	:	PUNCT
american_scientific_journal-9669	8	3	corporate	corporate	ADJ
american_scientific_journal-9669	8	4	income	income	NOUN
american_scientific_journal-9669	8	5	tax	tax	NOUN
american_scientific_journal-9669	8	6	;	;	PUNCT
american_scientific_journal-9669	8	7	tax	tax	NOUN
american_scientific_journal-9669	8	8	difference	difference	NOUN
american_scientific_journal-9669	8	9	;	;	PUNCT
american_scientific_journal-9669	8	10	tax	tax	NOUN
american_scientific_journal-9669	8	11	bias	bias	NOUN
american_scientific_journal-9669	8	12	;	;	PUNCT
american_scientific_journal-9669	8	13	tax	tax	NOUN
american_scientific_journal-9669	8	14	code	code	NOUN
american_scientific_journal-9669	8	15	.	.	PUNCT
american_scientific_journal-9669	9	1	code	code	PROPN
american_scientific_journal-9669	9	2	jel	jel	PROPN
american_scientific_journal-9669	9	3	:	:	PUNCT
american_scientific_journal-9669	9	4	g32	g32	NOUN
american_scientific_journal-9669	9	5	;	;	PUNCT
american_scientific_journal-9669	9	6	g34	g34	NOUN
american_scientific_journal-9669	9	7	;	;	PUNCT
american_scientific_journal-9669	9	8	g38	g38	NOUN
american_scientific_journal-9669	9	9	;	;	PUNCT
american_scientific_journal-9669	9	10	h24	h24	NOUN
american_scientific_journal-9669	9	11	;	;	PUNCT
american_scientific_journal-9669	9	12	h32	h32	PROPN
american_scientific_journal-9669	9	13	.	.	PUNCT
american_scientific_journal-9669	10	1	1	1	X
american_scientific_journal-9669	10	2	.	.	X
american_scientific_journal-9669	10	3	introduction	introduction	NOUN
american_scientific_journal-9669	10	4	in	in	ADP
american_scientific_journal-9669	10	5	benin	benin	PROPN
american_scientific_journal-9669	10	6	,	,	PUNCT
american_scientific_journal-9669	10	7	as	as	ADP
american_scientific_journal-9669	10	8	in	in	ADP
american_scientific_journal-9669	10	9	most	most	ADJ
american_scientific_journal-9669	10	10	countries	country	NOUN
american_scientific_journal-9669	10	11	in	in	ADP
american_scientific_journal-9669	10	12	the	the	DET
american_scientific_journal-9669	10	13	world	world	NOUN
american_scientific_journal-9669	10	14	,	,	PUNCT
american_scientific_journal-9669	10	15	whether	whether	SCONJ
american_scientific_journal-9669	10	16	emerging	emerge	VERB
american_scientific_journal-9669	10	17	market	market	NOUN
american_scientific_journal-9669	10	18	economies	economy	NOUN
american_scientific_journal-9669	10	19	,	,	PUNCT
american_scientific_journal-9669	10	20	low	low	ADJ
american_scientific_journal-9669	10	21	-	-	PUNCT
american_scientific_journal-9669	10	22	income	income	NOUN
american_scientific_journal-9669	10	23	countries	country	NOUN
american_scientific_journal-9669	10	24	as	as	ADV
american_scientific_journal-9669	10	25	well	well	ADV
american_scientific_journal-9669	10	26	as	as	ADP
american_scientific_journal-9669	10	27	advanced	advanced	ADJ
american_scientific_journal-9669	10	28	economies	economy	NOUN
american_scientific_journal-9669	10	29	,	,	PUNCT
american_scientific_journal-9669	10	30	the	the	DET
american_scientific_journal-9669	10	31	corporate	corporate	ADJ
american_scientific_journal-9669	10	32	income	income	NOUN
american_scientific_journal-9669	10	33	tax	tax	NOUN
american_scientific_journal-9669	10	34	system	system	NOUN
american_scientific_journal-9669	10	35	has	have	VERB
american_scientific_journal-9669	10	36	many	many	ADJ
american_scientific_journal-9669	10	37	biases	bias	NOUN
american_scientific_journal-9669	10	38	that	that	PRON
american_scientific_journal-9669	10	39	cause	cause	VERB
american_scientific_journal-9669	10	40	enormous	enormous	ADJ
american_scientific_journal-9669	10	41	economic	economic	ADJ
american_scientific_journal-9669	10	42	harm	harm	NOUN
american_scientific_journal-9669	10	43	to	to	ADP
american_scientific_journal-9669	10	44	the	the	DET
american_scientific_journal-9669	10	45	firm	firm	NOUN
american_scientific_journal-9669	10	46	and	and	CCONJ
american_scientific_journal-9669	10	47	,	,	PUNCT
american_scientific_journal-9669	10	48	in	in	ADP
american_scientific_journal-9669	10	49	turn	turn	NOUN
american_scientific_journal-9669	10	50	,	,	PUNCT
american_scientific_journal-9669	10	51	has	have	AUX
american_scientific_journal-9669	10	52	been	be	AUX
american_scientific_journal-9669	10	53	the	the	DET
american_scientific_journal-9669	10	54	basis	basis	NOUN
american_scientific_journal-9669	10	55	of	of	ADP
american_scientific_journal-9669	10	56	many	many	ADJ
american_scientific_journal-9669	10	57	long	long	ADV
american_scientific_journal-9669	10	58	-	-	PUNCT
american_scientific_journal-9669	10	59	lasting	last	VERB
american_scientific_journal-9669	10	60	controversies	controversy	NOUN
american_scientific_journal-9669	10	61	in	in	ADP
american_scientific_journal-9669	10	62	corporate	corporate	ADJ
american_scientific_journal-9669	10	63	capital	capital	NOUN
american_scientific_journal-9669	10	64	structure	structure	NOUN
american_scientific_journal-9669	10	65	theory	theory	NOUN
american_scientific_journal-9669	10	66	for	for	ADP
american_scientific_journal-9669	10	67	over	over	ADP
american_scientific_journal-9669	10	68	six	six	NUM
american_scientific_journal-9669	10	69	(	(	PUNCT
american_scientific_journal-9669	10	70	6	6	NUM
american_scientific_journal-9669	10	71	)	)	PUNCT
american_scientific_journal-9669	10	72	decades	decade	NOUN
american_scientific_journal-9669	10	73	.	.	PUNCT
american_scientific_journal-9669	11	1	modigliani	modigliani	PROPN
american_scientific_journal-9669	11	2	and	and	CCONJ
american_scientific_journal-9669	11	3	miller	miller	PROPN
american_scientific_journal-9669	12	1	[	[	X
american_scientific_journal-9669	12	2	26	26	NUM
american_scientific_journal-9669	12	3	,	,	PUNCT
american_scientific_journal-9669	12	4	27	27	NUM
american_scientific_journal-9669	12	5	]	]	PUNCT
american_scientific_journal-9669	12	6	were	be	AUX
american_scientific_journal-9669	12	7	the	the	DET
american_scientific_journal-9669	12	8	precursors	precursor	NOUN
american_scientific_journal-9669	12	9	of	of	ADP
american_scientific_journal-9669	12	10	these	these	DET
american_scientific_journal-9669	12	11	controversies	controversy	NOUN
american_scientific_journal-9669	12	12	on	on	ADP
american_scientific_journal-9669	12	13	the	the	DET
american_scientific_journal-9669	12	14	corporate	corporate	ADJ
american_scientific_journal-9669	12	15	capital	capital	NOUN
american_scientific_journal-9669	12	16	structure	structure	NOUN
american_scientific_journal-9669	12	17	theory	theory	NOUN
american_scientific_journal-9669	12	18	.	.	PUNCT
american_scientific_journal-9669	13	1	then	then	ADV
american_scientific_journal-9669	13	2	,	,	PUNCT
american_scientific_journal-9669	13	3	authors	author	NOUN
american_scientific_journal-9669	13	4	talked	talk	VERB
american_scientific_journal-9669	13	5	about	about	ADP
american_scientific_journal-9669	13	6	these	these	DET
american_scientific_journal-9669	13	7	biases	bias	NOUN
american_scientific_journal-9669	13	8	in	in	ADP
american_scientific_journal-9669	13	9	the	the	DET
american_scientific_journal-9669	13	10	related	relate	VERB
american_scientific_journal-9669	13	11	literature	literature	NOUN
american_scientific_journal-9669	13	12	,	,	PUNCT
american_scientific_journal-9669	13	13	including	include	VERB
american_scientific_journal-9669	13	14	among	among	ADP
american_scientific_journal-9669	13	15	others	other	NOUN
american_scientific_journal-9669	13	16	,	,	PUNCT
american_scientific_journal-9669	13	17	the	the	DET
american_scientific_journal-9669	13	18	authors	author	NOUN
american_scientific_journal-9669	13	19	in	in	ADP
american_scientific_journal-9669	13	20	[	[	X
american_scientific_journal-9669	13	21	1	1	NUM
american_scientific_journal-9669	13	22	,	,	PUNCT
american_scientific_journal-9669	13	23	32	32	NUM
american_scientific_journal-9669	13	24	,	,	PUNCT
american_scientific_journal-9669	13	25	13	13	NUM
american_scientific_journal-9669	13	26	,	,	PUNCT
american_scientific_journal-9669	13	27	16	16	NUM
american_scientific_journal-9669	13	28	,	,	PUNCT
american_scientific_journal-9669	13	29	20	20	NUM
american_scientific_journal-9669	13	30	,	,	PUNCT
american_scientific_journal-9669	13	31	19	19	NUM
american_scientific_journal-9669	13	32	,	,	PUNCT
american_scientific_journal-9669	13	33	18	18	NUM
american_scientific_journal-9669	13	34	,	,	PUNCT
american_scientific_journal-9669	13	35	22	22	NUM
american_scientific_journal-9669	13	36	,	,	PUNCT
american_scientific_journal-9669	13	37	23	23	NUM
american_scientific_journal-9669	13	38	,	,	PUNCT
american_scientific_journal-9669	13	39	24	24	NUM
american_scientific_journal-9669	13	40	,	,	PUNCT
american_scientific_journal-9669	13	41	37	37	NUM
american_scientific_journal-9669	13	42	,	,	PUNCT
american_scientific_journal-9669	13	43	38	38	NUM
american_scientific_journal-9669	13	44	,	,	PUNCT
american_scientific_journal-9669	13	45	39	39	NUM
american_scientific_journal-9669	13	46	,	,	PUNCT
american_scientific_journal-9669	13	47	41	41	NUM
american_scientific_journal-9669	13	48	]	]	PUNCT
american_scientific_journal-9669	13	49	,	,	PUNCT
american_scientific_journal-9669	13	50	to	to	PART
american_scientific_journal-9669	13	51	quote	quote	VERB
american_scientific_journal-9669	13	52	only	only	ADV
american_scientific_journal-9669	13	53	those	those	PRON
american_scientific_journal-9669	13	54	.	.	PUNCT
american_scientific_journal-9669	14	1	but	but	CCONJ
american_scientific_journal-9669	14	2	the	the	DET
american_scientific_journal-9669	14	3	list	list	NOUN
american_scientific_journal-9669	14	4	of	of	ADP
american_scientific_journal-9669	14	5	these	these	DET
american_scientific_journal-9669	14	6	biases	bias	NOUN
american_scientific_journal-9669	14	7	is	be	AUX
american_scientific_journal-9669	14	8	not	not	PART
american_scientific_journal-9669	14	9	exhaustive	exhaustive	ADJ
american_scientific_journal-9669	14	10	in	in	ADP
american_scientific_journal-9669	14	11	the	the	DET
american_scientific_journal-9669	14	12	related	related	ADJ
american_scientific_journal-9669	14	13	literature	literature	NOUN
american_scientific_journal-9669	14	14	.	.	PUNCT
american_scientific_journal-9669	15	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-9669	15	2	received	receive	VERB
american_scientific_journal-9669	15	3	:	:	PUNCT
american_scientific_journal-9669	15	4	10/5/2023	10/5/2023	NUM
american_scientific_journal-9669	15	5	accepted	accept	VERB
american_scientific_journal-9669	15	6	:	:	PUNCT
american_scientific_journal-9669	15	7	12/7/2023	12/7/2023	NUM
american_scientific_journal-9669	15	8	published	publish	VERB
american_scientific_journal-9669	15	9	:	:	PUNCT
american_scientific_journal-9669	15	10	12/17/2023	12/17/2023	NUM
american_scientific_journal-9669	15	11	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-9669	15	12	*	*	PUNCT
american_scientific_journal-9669	15	13	corresponding	correspond	VERB
american_scientific_journal-9669	15	14	author	author	NOUN
american_scientific_journal-9669	15	15	.	.	PUNCT
american_scientific_journal-9669	16	1	https://asrjetsjournal.org/index.php/american_scientific_journal/index	https://asrjetsjournal.org/index.php/american_scientific_journal/index	NOUN
american_scientific_journal-9669	16	2	american	american	PROPN
american_scientific_journal-9669	16	3	academic	academic	PROPN
american_scientific_journal-9669	16	4	scientific	scientific	ADJ
american_scientific_journal-9669	16	5	research	research	NOUN
american_scientific_journal-9669	16	6	journal	journal	NOUN
american_scientific_journal-9669	16	7	for	for	ADP
american_scientific_journal-9669	16	8	engineering	engineering	NOUN
american_scientific_journal-9669	16	9	,	,	PUNCT
american_scientific_journal-9669	16	10	technology	technology	NOUN
american_scientific_journal-9669	16	11	,	,	PUNCT
american_scientific_journal-9669	16	12	and	and	CCONJ
american_scientific_journal-9669	16	13	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	16	14	96	96	NUM
american_scientific_journal-9669	16	15	,	,	PUNCT
american_scientific_journal-9669	16	16	no1,pp	no1,pp	DET
american_scientific_journal-9669	16	17	149	149	NUM
american_scientific_journal-9669	16	18	-	-	SYM
american_scientific_journal-9669	16	19	165	165	NUM
american_scientific_journal-9669	16	20	150	150	NUM
american_scientific_journal-9669	16	21	in	in	ADP
american_scientific_journal-9669	16	22	this	this	DET
american_scientific_journal-9669	16	23	article	article	NOUN
american_scientific_journal-9669	16	24	,	,	PUNCT
american_scientific_journal-9669	16	25	the	the	DET
american_scientific_journal-9669	16	26	tax	tax	NOUN
american_scientific_journal-9669	16	27	codes	code	NOUN
american_scientific_journal-9669	16	28	of	of	ADP
american_scientific_journal-9669	16	29	some	some	DET
american_scientific_journal-9669	16	30	countries	country	NOUN
american_scientific_journal-9669	16	31	of	of	ADP
american_scientific_journal-9669	16	32	the	the	DET
american_scientific_journal-9669	16	33	world	world	NOUN
american_scientific_journal-9669	16	34	will	will	AUX
american_scientific_journal-9669	16	35	be	be	AUX
american_scientific_journal-9669	16	36	analyzed	analyze	VERB
american_scientific_journal-9669	16	37	by	by	ADP
american_scientific_journal-9669	16	38	highlighting	highlight	VERB
american_scientific_journal-9669	16	39	other	other	ADJ
american_scientific_journal-9669	16	40	biases	bias	NOUN
american_scientific_journal-9669	16	41	that	that	PRON
american_scientific_journal-9669	16	42	affect	affect	VERB
american_scientific_journal-9669	16	43	the	the	DET
american_scientific_journal-9669	16	44	tax	tax	NOUN
american_scientific_journal-9669	16	45	and	and	CCONJ
american_scientific_journal-9669	16	46	financial	financial	ADJ
american_scientific_journal-9669	16	47	behavior	behavior	NOUN
american_scientific_journal-9669	16	48	of	of	ADP
american_scientific_journal-9669	16	49	firms	firm	NOUN
american_scientific_journal-9669	16	50	.	.	PUNCT
american_scientific_journal-9669	17	1	this	this	DET
american_scientific_journal-9669	17	2	article	article	NOUN
american_scientific_journal-9669	17	3	is	be	AUX
american_scientific_journal-9669	17	4	structured	structure	VERB
american_scientific_journal-9669	17	5	into	into	ADP
american_scientific_journal-9669	17	6	five	five	NUM
american_scientific_journal-9669	17	7	sections	section	NOUN
american_scientific_journal-9669	17	8	,	,	PUNCT
american_scientific_journal-9669	17	9	of	of	ADP
american_scientific_journal-9669	17	10	which	which	DET
american_scientific_journal-9669	17	11	section	section	NOUN
american_scientific_journal-9669	17	12	1	1	NUM
american_scientific_journal-9669	17	13	is	be	AUX
american_scientific_journal-9669	17	14	the	the	DET
american_scientific_journal-9669	17	15	introduction	introduction	NOUN
american_scientific_journal-9669	17	16	.	.	PUNCT
american_scientific_journal-9669	18	1	section	section	NOUN
american_scientific_journal-9669	18	2	2	2	NUM
american_scientific_journal-9669	18	3	is	be	AUX
american_scientific_journal-9669	18	4	devoted	devote	VERB
american_scientific_journal-9669	18	5	to	to	ADP
american_scientific_journal-9669	18	6	a	a	DET
american_scientific_journal-9669	18	7	critical	critical	ADJ
american_scientific_journal-9669	18	8	review	review	NOUN
american_scientific_journal-9669	18	9	of	of	ADP
american_scientific_journal-9669	18	10	the	the	DET
american_scientific_journal-9669	18	11	literature	literature	NOUN
american_scientific_journal-9669	18	12	on	on	ADP
american_scientific_journal-9669	18	13	biases	bias	NOUN
american_scientific_journal-9669	18	14	related	relate	VERB
american_scientific_journal-9669	18	15	to	to	ADP
american_scientific_journal-9669	18	16	cit	cit	PROPN
american_scientific_journal-9669	18	17	and	and	CCONJ
american_scientific_journal-9669	18	18	measures	measure	NOUN
american_scientific_journal-9669	18	19	to	to	PART
american_scientific_journal-9669	18	20	combat	combat	VERB
american_scientific_journal-9669	18	21	these	these	DET
american_scientific_journal-9669	18	22	biases	bias	NOUN
american_scientific_journal-9669	18	23	.	.	PUNCT
american_scientific_journal-9669	19	1	section	section	NOUN
american_scientific_journal-9669	19	2	3	3	NUM
american_scientific_journal-9669	19	3	outlines	outline	VERB
american_scientific_journal-9669	19	4	the	the	DET
american_scientific_journal-9669	19	5	methodology	methodology	NOUN
american_scientific_journal-9669	19	6	.	.	PUNCT
american_scientific_journal-9669	20	1	section	section	NOUN
american_scientific_journal-9669	20	2	4	4	NUM
american_scientific_journal-9669	20	3	presents	present	VERB
american_scientific_journal-9669	20	4	the	the	DET
american_scientific_journal-9669	20	5	results	result	NOUN
american_scientific_journal-9669	20	6	and	and	CCONJ
american_scientific_journal-9669	20	7	section	section	NOUN
american_scientific_journal-9669	20	8	5	5	NUM
american_scientific_journal-9669	20	9	the	the	DET
american_scientific_journal-9669	20	10	conclusion	conclusion	NOUN
american_scientific_journal-9669	20	11	.	.	PUNCT
american_scientific_journal-9669	21	1	2	2	X
american_scientific_journal-9669	21	2	.	.	X
american_scientific_journal-9669	21	3	critical	critical	ADJ
american_scientific_journal-9669	21	4	literature	literature	PROPN
american_scientific_journal-9669	21	5	review	review	VERB
american_scientific_journal-9669	21	6	the	the	DET
american_scientific_journal-9669	21	7	court	court	NOUN
american_scientific_journal-9669	21	8	of	of	ADP
american_scientific_journal-9669	21	9	cassation	cassation	NOUN
american_scientific_journal-9669	21	10	has	have	AUX
american_scientific_journal-9669	21	11	defined	define	VERB
american_scientific_journal-9669	21	12	the	the	DET
american_scientific_journal-9669	21	13	tax	tax	NOUN
american_scientific_journal-9669	21	14	as	as	ADP
american_scientific_journal-9669	21	15	being	be	AUX
american_scientific_journal-9669	21	16	a	a	DET
american_scientific_journal-9669	21	17	"	"	PUNCT
american_scientific_journal-9669	21	18	levy	levy	NOUN
american_scientific_journal-9669	21	19	imposed	impose	VERB
american_scientific_journal-9669	21	20	by	by	ADP
american_scientific_journal-9669	21	21	authority	authority	NOUN
american_scientific_journal-9669	21	22	by	by	ADP
american_scientific_journal-9669	21	23	the	the	DET
american_scientific_journal-9669	21	24	state	state	NOUN
american_scientific_journal-9669	21	25	,	,	PUNCT
american_scientific_journal-9669	21	26	the	the	DET
american_scientific_journal-9669	21	27	provinces	province	NOUN
american_scientific_journal-9669	21	28	and	and	CCONJ
american_scientific_journal-9669	21	29	the	the	DET
american_scientific_journal-9669	21	30	communes	commune	NOUN
american_scientific_journal-9669	21	31	on	on	ADP
american_scientific_journal-9669	21	32	the	the	DET
american_scientific_journal-9669	21	33	resources	resource	NOUN
american_scientific_journal-9669	21	34	of	of	ADP
american_scientific_journal-9669	21	35	the	the	DET
american_scientific_journal-9669	21	36	people	people	NOUN
american_scientific_journal-9669	21	37	who	who	PRON
american_scientific_journal-9669	21	38	live	live	VERB
american_scientific_journal-9669	21	39	on	on	ADP
american_scientific_journal-9669	21	40	their	their	PRON
american_scientific_journal-9669	21	41	territory	territory	NOUN
american_scientific_journal-9669	21	42	or	or	CCONJ
american_scientific_journal-9669	21	43	have	have	VERB
american_scientific_journal-9669	21	44	interests	interest	NOUN
american_scientific_journal-9669	21	45	there	there	ADV
american_scientific_journal-9669	21	46	to	to	PART
american_scientific_journal-9669	21	47	be	be	AUX
american_scientific_journal-9669	21	48	assigned	assign	VERB
american_scientific_journal-9669	21	49	to	to	ADP
american_scientific_journal-9669	21	50	the	the	DET
american_scientific_journal-9669	21	51	services	service	NOUN
american_scientific_journal-9669	21	52	of	of	ADP
american_scientific_journal-9669	21	53	general	general	ADJ
american_scientific_journal-9669	21	54	utility	utility	NOUN
american_scientific_journal-9669	21	55	”	"	PUNCT
american_scientific_journal-9669	22	1	[	[	X
american_scientific_journal-9669	22	2	10	10	NUM
american_scientific_journal-9669	22	3	]	]	PUNCT
american_scientific_journal-9669	22	4	.	.	PUNCT
american_scientific_journal-9669	23	1	the	the	DET
american_scientific_journal-9669	23	2	general	general	ADJ
american_scientific_journal-9669	23	3	tax	tax	NOUN
american_scientific_journal-9669	23	4	code	code	NOUN
american_scientific_journal-9669	23	5	of	of	ADP
american_scientific_journal-9669	23	6	the	the	DET
american_scientific_journal-9669	23	7	republic	republic	NOUN
american_scientific_journal-9669	23	8	of	of	ADP
american_scientific_journal-9669	23	9	benin	benin	PROPN
american_scientific_journal-9669	23	10	for	for	ADP
american_scientific_journal-9669	23	11	the	the	DET
american_scientific_journal-9669	23	12	year	year	NOUN
american_scientific_journal-9669	23	13	2023	2023	NUM
american_scientific_journal-9669	23	14	,	,	PUNCT
american_scientific_journal-9669	23	15	stipulates	stipulate	VERB
american_scientific_journal-9669	23	16	in	in	ADP
american_scientific_journal-9669	23	17	its	its	PRON
american_scientific_journal-9669	23	18	article	article	NOUN
american_scientific_journal-9669	23	19	2	2	NUM
american_scientific_journal-9669	23	20	:	:	PUNCT
american_scientific_journal-9669	23	21	"	"	PUNCT
american_scientific_journal-9669	23	22	the	the	DET
american_scientific_journal-9669	23	23	profits	profit	NOUN
american_scientific_journal-9669	23	24	made	make	VERB
american_scientific_journal-9669	23	25	by	by	ADP
american_scientific_journal-9669	23	26	the	the	DET
american_scientific_journal-9669	23	27	firms	firm	NOUN
american_scientific_journal-9669	23	28	and	and	CCONJ
american_scientific_journal-9669	23	29	other	other	ADJ
american_scientific_journal-9669	23	30	legal	legal	ADJ
american_scientific_journal-9669	23	31	persons	person	NOUN
american_scientific_journal-9669	23	32	designated	designate	VERB
american_scientific_journal-9669	23	33	by	by	ADP
american_scientific_journal-9669	23	34	this	this	DET
american_scientific_journal-9669	23	35	chapter	chapter	NOUN
american_scientific_journal-9669	23	36	are	be	AUX
american_scientific_journal-9669	23	37	subject	subject	ADJ
american_scientific_journal-9669	23	38	to	to	ADP
american_scientific_journal-9669	23	39	an	an	DET
american_scientific_journal-9669	23	40	annual	annual	ADJ
american_scientific_journal-9669	23	41	tax	tax	NOUN
american_scientific_journal-9669	23	42	called	call	VERB
american_scientific_journal-9669	23	43	corporate	corporate	ADJ
american_scientific_journal-9669	23	44	tax	tax	NOUN
american_scientific_journal-9669	23	45	"	"	PUNCT
american_scientific_journal-9669	23	46	.	.	PUNCT
american_scientific_journal-9669	24	1	it	it	PRON
american_scientific_journal-9669	24	2	is	be	AUX
american_scientific_journal-9669	24	3	therefore	therefore	ADV
american_scientific_journal-9669	24	4	clear	clear	ADJ
american_scientific_journal-9669	24	5	that	that	SCONJ
american_scientific_journal-9669	24	6	corporate	corporate	ADJ
american_scientific_journal-9669	24	7	tax	tax	NOUN
american_scientific_journal-9669	24	8	is	be	AUX
american_scientific_journal-9669	24	9	a	a	DET
american_scientific_journal-9669	24	10	corporate	corporate	ADJ
american_scientific_journal-9669	24	11	income	income	NOUN
american_scientific_journal-9669	24	12	tax	tax	NOUN
american_scientific_journal-9669	24	13	,	,	PUNCT
american_scientific_journal-9669	24	14	which	which	PRON
american_scientific_journal-9669	24	15	exists	exist	VERB
american_scientific_journal-9669	24	16	in	in	ADP
american_scientific_journal-9669	24	17	most	most	ADJ
american_scientific_journal-9669	24	18	countries	country	NOUN
american_scientific_journal-9669	24	19	,	,	PUNCT
american_scientific_journal-9669	24	20	and	and	CCONJ
american_scientific_journal-9669	24	21	has	have	VERB
american_scientific_journal-9669	24	22	as	as	ADP
american_scientific_journal-9669	24	23	its	its	PRON
american_scientific_journal-9669	24	24	tax	tax	NOUN
american_scientific_journal-9669	24	25	base	base	NOUN
american_scientific_journal-9669	24	26	or	or	CCONJ
american_scientific_journal-9669	24	27	base	base	VERB
american_scientific_journal-9669	24	28	the	the	DET
american_scientific_journal-9669	24	29	gross	gross	ADJ
american_scientific_journal-9669	24	30	operating	operating	NOUN
american_scientific_journal-9669	24	31	profit	profit	NOUN
american_scientific_journal-9669	24	32	or	or	CCONJ
american_scientific_journal-9669	24	33	surplus	surplus	NOUN
american_scientific_journal-9669	24	34	.	.	PUNCT
american_scientific_journal-9669	25	1	the	the	DET
american_scientific_journal-9669	25	2	consequence	consequence	NOUN
american_scientific_journal-9669	25	3	of	of	ADP
american_scientific_journal-9669	25	4	this	this	DET
american_scientific_journal-9669	25	5	article	article	NOUN
american_scientific_journal-9669	25	6	2	2	NUM
american_scientific_journal-9669	25	7	is	be	AUX
american_scientific_journal-9669	25	8	that	that	SCONJ
american_scientific_journal-9669	25	9	the	the	DET
american_scientific_journal-9669	25	10	losses	loss	NOUN
american_scientific_journal-9669	25	11	realized	realize	VERB
american_scientific_journal-9669	25	12	by	by	ADP
american_scientific_journal-9669	25	13	firms	firm	NOUN
american_scientific_journal-9669	25	14	will	will	AUX
american_scientific_journal-9669	25	15	not	not	PART
american_scientific_journal-9669	25	16	be	be	AUX
american_scientific_journal-9669	25	17	subject	subject	ADJ
american_scientific_journal-9669	25	18	to	to	ADP
american_scientific_journal-9669	25	19	corporate	corporate	ADJ
american_scientific_journal-9669	25	20	tax	tax	NOUN
american_scientific_journal-9669	25	21	or	or	CCONJ
american_scientific_journal-9669	25	22	will	will	AUX
american_scientific_journal-9669	25	23	experience	experience	VERB
american_scientific_journal-9669	25	24	a	a	DET
american_scientific_journal-9669	25	25	different	different	ADJ
american_scientific_journal-9669	25	26	tax	tax	NOUN
american_scientific_journal-9669	25	27	treatment	treatment	NOUN
american_scientific_journal-9669	25	28	;	;	PUNCT
american_scientific_journal-9669	25	29	which	which	PRON
american_scientific_journal-9669	25	30	constitutes	constitute	VERB
american_scientific_journal-9669	25	31	a	a	DET
american_scientific_journal-9669	25	32	bias	bias	NOUN
american_scientific_journal-9669	25	33	called	call	VERB
american_scientific_journal-9669	25	34	differential	differential	ADJ
american_scientific_journal-9669	25	35	taxation	taxation	NOUN
american_scientific_journal-9669	25	36	or	or	CCONJ
american_scientific_journal-9669	25	37	tax	tax	NOUN
american_scientific_journal-9669	25	38	treatment	treatment	NOUN
american_scientific_journal-9669	25	39	.	.	PUNCT
american_scientific_journal-9669	26	1	the	the	DET
american_scientific_journal-9669	26	2	corporate	corporate	ADJ
american_scientific_journal-9669	26	3	income	income	NOUN
american_scientific_journal-9669	26	4	tax	tax	NOUN
american_scientific_journal-9669	26	5	system	system	NOUN
american_scientific_journal-9669	26	6	in	in	ADP
american_scientific_journal-9669	26	7	benin	benin	PROPN
american_scientific_journal-9669	26	8	,	,	PUNCT
american_scientific_journal-9669	26	9	as	as	ADP
american_scientific_journal-9669	26	10	in	in	ADP
american_scientific_journal-9669	26	11	most	most	ADJ
american_scientific_journal-9669	26	12	other	other	ADJ
american_scientific_journal-9669	26	13	countries	country	NOUN
american_scientific_journal-9669	26	14	around	around	ADP
american_scientific_journal-9669	26	15	the	the	DET
american_scientific_journal-9669	26	16	world	world	NOUN
american_scientific_journal-9669	26	17	,	,	PUNCT
american_scientific_journal-9669	26	18	contains	contain	VERB
american_scientific_journal-9669	26	19	several	several	ADJ
american_scientific_journal-9669	26	20	biases	bias	NOUN
american_scientific_journal-9669	26	21	that	that	PRON
american_scientific_journal-9669	26	22	disrupt	disrupt	VERB
american_scientific_journal-9669	26	23	the	the	DET
american_scientific_journal-9669	26	24	fiscal	fiscal	ADJ
american_scientific_journal-9669	26	25	and	and	CCONJ
american_scientific_journal-9669	26	26	financial	financial	ADJ
american_scientific_journal-9669	26	27	behavior	behavior	NOUN
american_scientific_journal-9669	26	28	of	of	ADP
american_scientific_journal-9669	26	29	firms	firm	NOUN
american_scientific_journal-9669	26	30	.	.	PUNCT
american_scientific_journal-9669	27	1	these	these	PRON
american_scientific_journal-9669	27	2	are	be	AUX
american_scientific_journal-9669	27	3	debt	debt	NOUN
american_scientific_journal-9669	27	4	bias	bias	NOUN
american_scientific_journal-9669	27	5	,	,	PUNCT
american_scientific_journal-9669	27	6	interest	interest	NOUN
american_scientific_journal-9669	27	7	rate	rate	NOUN
american_scientific_journal-9669	27	8	bias	bias	NOUN
american_scientific_journal-9669	27	9	and	and	CCONJ
american_scientific_journal-9669	27	10	tax	tax	NOUN
american_scientific_journal-9669	27	11	base	base	NOUN
american_scientific_journal-9669	27	12	bias	bias	NOUN
american_scientific_journal-9669	27	13	.	.	PUNCT
american_scientific_journal-9669	28	1	2.1	2.1	NUM
american_scientific_journal-9669	28	2	.	.	PUNCT
american_scientific_journal-9669	28	3	debt	debt	NOUN
american_scientific_journal-9669	28	4	bias	bias	NOUN
american_scientific_journal-9669	28	5	still	still	ADV
american_scientific_journal-9669	28	6	called	call	VERB
american_scientific_journal-9669	28	7	bias	bias	NOUN
american_scientific_journal-9669	28	8	of	of	ADP
american_scientific_journal-9669	28	9	the	the	DET
american_scientific_journal-9669	28	10	burden	burden	NOUN
american_scientific_journal-9669	28	11	of	of	ADP
american_scientific_journal-9669	28	12	borrowed	borrow	VERB
american_scientific_journal-9669	28	13	funds	fund	NOUN
american_scientific_journal-9669	28	14	,	,	PUNCT
american_scientific_journal-9669	28	15	the	the	DET
american_scientific_journal-9669	28	16	"	"	PUNCT
american_scientific_journal-9669	28	17	debt	debt	NOUN
american_scientific_journal-9669	28	18	bias	bias	NOUN
american_scientific_journal-9669	28	19	"	"	PUNCT
american_scientific_journal-9669	28	20	of	of	ADP
american_scientific_journal-9669	28	21	the	the	DET
american_scientific_journal-9669	28	22	firm	firm	NOUN
american_scientific_journal-9669	28	23	consists	consist	VERB
american_scientific_journal-9669	28	24	in	in	ADP
american_scientific_journal-9669	28	25	establishing	establish	VERB
american_scientific_journal-9669	28	26	a	a	DET
american_scientific_journal-9669	28	27	tax	tax	NOUN
american_scientific_journal-9669	28	28	reduction	reduction	NOUN
american_scientific_journal-9669	28	29	of	of	ADP
american_scientific_journal-9669	28	30	the	the	DET
american_scientific_journal-9669	28	31	burden	burden	NOUN
american_scientific_journal-9669	28	32	of	of	ADP
american_scientific_journal-9669	28	33	the	the	DET
american_scientific_journal-9669	28	34	borrowed	borrow	VERB
american_scientific_journal-9669	28	35	funds	fund	NOUN
american_scientific_journal-9669	28	36	of	of	ADP
american_scientific_journal-9669	28	37	this	this	DET
american_scientific_journal-9669	28	38	one	one	NOUN
american_scientific_journal-9669	28	39	,	,	PUNCT
american_scientific_journal-9669	28	40	violating	violate	VERB
american_scientific_journal-9669	28	41	suddenly	suddenly	ADV
american_scientific_journal-9669	28	42	,	,	PUNCT
american_scientific_journal-9669	28	43	the	the	DET
american_scientific_journal-9669	28	44	principle	principle	NOUN
american_scientific_journal-9669	28	45	of	of	ADP
american_scientific_journal-9669	28	46	fair	fair	ADJ
american_scientific_journal-9669	28	47	and	and	CCONJ
american_scientific_journal-9669	28	48	efficient	efficient	ADJ
american_scientific_journal-9669	28	49	treatment	treatment	NOUN
american_scientific_journal-9669	28	50	of	of	ADP
american_scientific_journal-9669	28	51	various	various	ADJ
american_scientific_journal-9669	28	52	corporate	corporate	ADJ
american_scientific_journal-9669	28	53	financing	financing	NOUN
american_scientific_journal-9669	28	54	charges	charge	NOUN
american_scientific_journal-9669	28	55	such	such	ADJ
american_scientific_journal-9669	28	56	as	as	ADP
american_scientific_journal-9669	28	57	the	the	DET
american_scientific_journal-9669	28	58	dividend	dividend	NOUN
american_scientific_journal-9669	28	59	from	from	ADP
american_scientific_journal-9669	28	60	equity	equity	NOUN
american_scientific_journal-9669	28	61	,	,	PUNCT
american_scientific_journal-9669	28	62	the	the	DET
american_scientific_journal-9669	28	63	interest	interest	NOUN
american_scientific_journal-9669	28	64	on	on	ADP
american_scientific_journal-9669	28	65	borrowed	borrow	VERB
american_scientific_journal-9669	28	66	funds	fund	NOUN
american_scientific_journal-9669	28	67	and	and	CCONJ
american_scientific_journal-9669	28	68	why	why	SCONJ
american_scientific_journal-9669	28	69	not	not	PART
american_scientific_journal-9669	28	70	corporate	corporate	ADJ
american_scientific_journal-9669	28	71	tax	tax	NOUN
american_scientific_journal-9669	28	72	,	,	PUNCT
american_scientific_journal-9669	28	73	which	which	PRON
american_scientific_journal-9669	28	74	is	be	AUX
american_scientific_journal-9669	28	75	indeed	indeed	ADV
american_scientific_journal-9669	28	76	a	a	DET
american_scientific_journal-9669	28	77	financing	financing	NOUN
american_scientific_journal-9669	28	78	charge	charge	NOUN
american_scientific_journal-9669	28	79	for	for	ADP
american_scientific_journal-9669	28	80	the	the	DET
american_scientific_journal-9669	28	81	firm	firm	NOUN
american_scientific_journal-9669	28	82	because	because	SCONJ
american_scientific_journal-9669	28	83	it	it	PRON
american_scientific_journal-9669	28	84	benefits	benefit	VERB
american_scientific_journal-9669	28	85	directly	directly	ADV
american_scientific_journal-9669	28	86	or	or	CCONJ
american_scientific_journal-9669	28	87	indirectly	indirectly	ADV
american_scientific_journal-9669	28	88	from	from	ADP
american_scientific_journal-9669	28	89	public	public	ADJ
american_scientific_journal-9669	28	90	investment	investment	NOUN
american_scientific_journal-9669	28	91	by	by	ADP
american_scientific_journal-9669	28	92	the	the	DET
american_scientific_journal-9669	28	93	state	state	NOUN
american_scientific_journal-9669	28	94	.	.	PUNCT
american_scientific_journal-9669	29	1	this	this	PRON
american_scientific_journal-9669	29	2	is	be	AUX
american_scientific_journal-9669	29	3	why	why	SCONJ
american_scientific_journal-9669	29	4	modigliani	modigliani	PROPN
american_scientific_journal-9669	29	5	and	and	CCONJ
american_scientific_journal-9669	29	6	miller	miller	PROPN
american_scientific_journal-9669	30	1	[	[	X
american_scientific_journal-9669	30	2	27	27	NUM
american_scientific_journal-9669	30	3	:	:	SYM
american_scientific_journal-9669	30	4	433	433	NUM
american_scientific_journal-9669	30	5	]	]	PUNCT
american_scientific_journal-9669	30	6	made	make	VERB
american_scientific_journal-9669	30	7	a	a	DET
american_scientific_journal-9669	30	8	correction	correction	NOUN
american_scientific_journal-9669	30	9	to	to	ADP
american_scientific_journal-9669	30	10	their	their	PRON
american_scientific_journal-9669	30	11	basic	basic	ADJ
american_scientific_journal-9669	30	12	theory	theory	NOUN
american_scientific_journal-9669	30	13	of	of	ADP
american_scientific_journal-9669	30	14	1958	1958	NUM
american_scientific_journal-9669	30	15	by	by	ADP
american_scientific_journal-9669	30	16	encouraging	encourage	VERB
american_scientific_journal-9669	30	17	firms	firm	NOUN
american_scientific_journal-9669	30	18	to	to	PART
american_scientific_journal-9669	30	19	go	go	VERB
american_scientific_journal-9669	30	20	into	into	ADP
american_scientific_journal-9669	30	21	debt	debt	NOUN
american_scientific_journal-9669	30	22	as	as	ADV
american_scientific_journal-9669	30	23	much	much	ADV
american_scientific_journal-9669	30	24	as	as	ADP
american_scientific_journal-9669	30	25	possible	possible	ADJ
american_scientific_journal-9669	30	26	to	to	PART
american_scientific_journal-9669	30	27	take	take	VERB
american_scientific_journal-9669	30	28	advantage	advantage	NOUN
american_scientific_journal-9669	30	29	of	of	ADP
american_scientific_journal-9669	30	30	the	the	DET
american_scientific_journal-9669	30	31	tax	tax	NOUN
american_scientific_journal-9669	30	32	economy	economy	NOUN
american_scientific_journal-9669	30	33	caused	cause	VERB
american_scientific_journal-9669	30	34	by	by	ADP
american_scientific_journal-9669	30	35	the	the	DET
american_scientific_journal-9669	30	36	tax	tax	NOUN
american_scientific_journal-9669	30	37	deductibility	deductibility	NOUN
american_scientific_journal-9669	30	38	of	of	ADP
american_scientific_journal-9669	30	39	interest	interest	NOUN
american_scientific_journal-9669	30	40	on	on	ADP
american_scientific_journal-9669	30	41	funds	fund	NOUN
american_scientific_journal-9669	30	42	borrowed	borrow	VERB
american_scientific_journal-9669	30	43	.	.	PUNCT
american_scientific_journal-9669	31	1	according	accord	VERB
american_scientific_journal-9669	31	2	to	to	ADP
american_scientific_journal-9669	31	3	aujean	aujean	ADJ
american_scientific_journal-9669	31	4	and	and	CCONJ
american_scientific_journal-9669	31	5	his	his	PRON
american_scientific_journal-9669	31	6	colleagues	colleague	NOUN
american_scientific_journal-9669	31	7	[	[	X
american_scientific_journal-9669	31	8	2	2	NUM
american_scientific_journal-9669	31	9	:	:	SYM
american_scientific_journal-9669	31	10	50	50	NUM
american_scientific_journal-9669	31	11	]	]	PUNCT
american_scientific_journal-9669	31	12	,	,	PUNCT
american_scientific_journal-9669	31	13	“	"	PUNCT
american_scientific_journal-9669	31	14	the	the	DET
american_scientific_journal-9669	31	15	bias	bias	NOUN
american_scientific_journal-9669	31	16	thus	thus	ADV
american_scientific_journal-9669	31	17	created	create	VERB
american_scientific_journal-9669	31	18	can	can	AUX
american_scientific_journal-9669	31	19	induce	induce	VERB
american_scientific_journal-9669	31	20	two	two	NUM
american_scientific_journal-9669	31	21	kinds	kind	NOUN
american_scientific_journal-9669	31	22	of	of	ADP
american_scientific_journal-9669	31	23	economic	economic	ADJ
american_scientific_journal-9669	31	24	distortions	distortion	NOUN
american_scientific_journal-9669	31	25	.	.	PUNCT
american_scientific_journal-9669	32	1	on	on	ADP
american_scientific_journal-9669	32	2	the	the	DET
american_scientific_journal-9669	32	3	one	one	NUM
american_scientific_journal-9669	32	4	hand	hand	NOUN
american_scientific_journal-9669	32	5	,	,	PUNCT
american_scientific_journal-9669	32	6	this	this	DET
american_scientific_journal-9669	32	7	difference	difference	NOUN
american_scientific_journal-9669	32	8	in	in	ADP
american_scientific_journal-9669	32	9	treatment	treatment	NOUN
american_scientific_journal-9669	32	10	leads	lead	VERB
american_scientific_journal-9669	32	11	firms	firm	NOUN
american_scientific_journal-9669	32	12	to	to	PART
american_scientific_journal-9669	32	13	seek	seek	VERB
american_scientific_journal-9669	32	14	a	a	DET
american_scientific_journal-9669	32	15	leverage	leverage	NOUN
american_scientific_journal-9669	32	16	effect	effect	NOUN
american_scientific_journal-9669	32	17	,	,	PUNCT
american_scientific_journal-9669	32	18	and	and	CCONJ
american_scientific_journal-9669	32	19	therefore	therefore	ADV
american_scientific_journal-9669	32	20	an	an	DET
american_scientific_journal-9669	32	21	excessive	excessive	ADJ
american_scientific_journal-9669	32	22	debt	debt	NOUN
american_scientific_journal-9669	32	23	/	/	SYM
american_scientific_journal-9669	32	24	equity	equity	NOUN
american_scientific_journal-9669	32	25	ratio	ratio	NOUN
american_scientific_journal-9669	32	26	,	,	PUNCT
american_scientific_journal-9669	32	27	which	which	PRON
american_scientific_journal-9669	32	28	ultimately	ultimately	ADV
american_scientific_journal-9669	32	29	increases	increase	VERB
american_scientific_journal-9669	32	30	the	the	DET
american_scientific_journal-9669	32	31	systemic	systemic	ADJ
american_scientific_journal-9669	32	32	risk	risk	NOUN
american_scientific_journal-9669	32	33	for	for	ADP
american_scientific_journal-9669	32	34	the	the	DET
american_scientific_journal-9669	32	35	financial	financial	ADJ
american_scientific_journal-9669	32	36	markets	market	NOUN
american_scientific_journal-9669	32	37	.	.	PUNCT
american_scientific_journal-9669	33	1	on	on	ADP
american_scientific_journal-9669	33	2	the	the	DET
american_scientific_journal-9669	33	3	other	other	ADJ
american_scientific_journal-9669	33	4	hand	hand	NOUN
american_scientific_journal-9669	33	5	,	,	PUNCT
american_scientific_journal-9669	33	6	the	the	DET
american_scientific_journal-9669	33	7	favorable	favorable	ADJ
american_scientific_journal-9669	33	8	treatment	treatment	NOUN
american_scientific_journal-9669	33	9	of	of	ADP
american_scientific_journal-9669	33	10	borrowing	borrowing	NOUN
american_scientific_journal-9669	33	11	encourages	encourage	VERB
american_scientific_journal-9669	33	12	multinational	multinational	ADJ
american_scientific_journal-9669	33	13	firms	firm	NOUN
american_scientific_journal-9669	33	14	to	to	PART
american_scientific_journal-9669	33	15	use	use	VERB
american_scientific_journal-9669	33	16	interest	interest	NOUN
american_scientific_journal-9669	33	17	deductibility	deductibility	NOUN
american_scientific_journal-9669	33	18	or	or	CCONJ
american_scientific_journal-9669	33	19	to	to	PART
american_scientific_journal-9669	33	20	use	use	VERB
american_scientific_journal-9669	33	21	hybrid	hybrid	ADJ
american_scientific_journal-9669	33	22	instruments	instrument	NOUN
american_scientific_journal-9669	33	23	to	to	PART
american_scientific_journal-9669	33	24	shift	shift	VERB
american_scientific_journal-9669	33	25	profits	profit	NOUN
american_scientific_journal-9669	33	26	to	to	ADP
american_scientific_journal-9669	33	27	less	less	ADV
american_scientific_journal-9669	33	28	taxed	tax	VERB
american_scientific_journal-9669	33	29	places	place	NOUN
american_scientific_journal-9669	33	30	.	.	PUNCT
american_scientific_journal-9669	34	1	thus	thus	ADV
american_scientific_journal-9669	34	2	,	,	PUNCT
american_scientific_journal-9669	34	3	the	the	DET
american_scientific_journal-9669	34	4	debt	debt	NOUN
american_scientific_journal-9669	34	5	of	of	ADP
american_scientific_journal-9669	34	6	the	the	DET
american_scientific_journal-9669	34	7	subsidiaries	subsidiary	NOUN
american_scientific_journal-9669	34	8	is	be	AUX
american_scientific_journal-9669	34	9	located	locate	VERB
american_scientific_journal-9669	34	10	in	in	ADP
american_scientific_journal-9669	34	11	countries	country	NOUN
american_scientific_journal-9669	34	12	where	where	SCONJ
american_scientific_journal-9669	34	13	the	the	DET
american_scientific_journal-9669	34	14	cit	cit	PROPN
american_scientific_journal-9669	34	15	is	be	AUX
american_scientific_journal-9669	34	16	high	high	ADJ
american_scientific_journal-9669	34	17	while	while	SCONJ
american_scientific_journal-9669	34	18	the	the	DET
american_scientific_journal-9669	34	19	interest	interest	NOUN
american_scientific_journal-9669	34	20	is	be	AUX
american_scientific_journal-9669	34	21	paid	pay	VERB
american_scientific_journal-9669	34	22	to	to	ADP
american_scientific_journal-9669	34	23	the	the	DET
american_scientific_journal-9669	34	24	lending	lending	NOUN
american_scientific_journal-9669	34	25	firms	firm	NOUN
american_scientific_journal-9669	34	26	of	of	ADP
american_scientific_journal-9669	34	27	the	the	DET
american_scientific_journal-9669	34	28	group	group	NOUN
american_scientific_journal-9669	34	29	,	,	PUNCT
american_scientific_journal-9669	34	30	located	locate	VERB
american_scientific_journal-9669	34	31	in	in	ADP
american_scientific_journal-9669	34	32	countries	country	NOUN
american_scientific_journal-9669	34	33	with	with	ADP
american_scientific_journal-9669	34	34	low	low	ADJ
american_scientific_journal-9669	34	35	taxation	taxation	NOUN
american_scientific_journal-9669	34	36	,	,	PUNCT
american_scientific_journal-9669	34	37	which	which	PRON
american_scientific_journal-9669	34	38	translates	translate	VERB
american_scientific_journal-9669	34	39	into	into	ADP
american_scientific_journal-9669	34	40	lower	low	ADJ
american_scientific_journal-9669	34	41	total	total	ADJ
american_scientific_journal-9669	34	42	taxation	taxation	NOUN
american_scientific_journal-9669	34	43	at	at	ADP
american_scientific_journal-9669	34	44	group	group	NOUN
american_scientific_journal-9669	34	45	level	level	NOUN
american_scientific_journal-9669	34	46	"	"	PUNCT
american_scientific_journal-9669	34	47	.	.	PUNCT
american_scientific_journal-9669	35	1	american	american	ADJ
american_scientific_journal-9669	35	2	academic	academic	ADJ
american_scientific_journal-9669	35	3	scientific	scientific	ADJ
american_scientific_journal-9669	35	4	research	research	NOUN
american_scientific_journal-9669	35	5	journal	journal	NOUN
american_scientific_journal-9669	35	6	for	for	ADP
american_scientific_journal-9669	35	7	engineering	engineering	NOUN
american_scientific_journal-9669	35	8	,	,	PUNCT
american_scientific_journal-9669	35	9	technology	technology	NOUN
american_scientific_journal-9669	35	10	,	,	PUNCT
american_scientific_journal-9669	35	11	and	and	CCONJ
american_scientific_journal-9669	35	12	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	35	13	96	96	NUM
american_scientific_journal-9669	35	14	,	,	PUNCT
american_scientific_journal-9669	35	15	no1,pp	no1,pp	DET
american_scientific_journal-9669	35	16	149	149	NUM
american_scientific_journal-9669	35	17	-	-	SYM
american_scientific_journal-9669	35	18	165	165	NUM
american_scientific_journal-9669	35	19	151	151	NUM
american_scientific_journal-9669	35	20	according	accord	VERB
american_scientific_journal-9669	35	21	to	to	ADP
american_scientific_journal-9669	35	22	fatica	fatica	PROPN
american_scientific_journal-9669	35	23	and	and	CCONJ
american_scientific_journal-9669	35	24	his	his	PRON
american_scientific_journal-9669	35	25	colleagues	colleague	NOUN
american_scientific_journal-9669	35	26	[	[	X
american_scientific_journal-9669	35	27	13	13	NUM
american_scientific_journal-9669	35	28	:	:	SYM
american_scientific_journal-9669	35	29	5	5	NUM
american_scientific_journal-9669	35	30	]	]	PUNCT
american_scientific_journal-9669	35	31	,	,	PUNCT
american_scientific_journal-9669	35	32	“	"	PUNCT
american_scientific_journal-9669	35	33	the	the	DET
american_scientific_journal-9669	35	34	tax	tax	NOUN
american_scientific_journal-9669	35	35	deductibility	deductibility	NOUN
american_scientific_journal-9669	35	36	of	of	ADP
american_scientific_journal-9669	35	37	interest	interest	NOUN
american_scientific_journal-9669	35	38	payments	payment	NOUN
american_scientific_journal-9669	35	39	under	under	ADP
american_scientific_journal-9669	35	40	most	most	ADJ
american_scientific_journal-9669	35	41	corporate	corporate	ADJ
american_scientific_journal-9669	35	42	income	income	NOUN
american_scientific_journal-9669	35	43	tax	tax	NOUN
american_scientific_journal-9669	35	44	systems	system	NOUN
american_scientific_journal-9669	35	45	while	while	SCONJ
american_scientific_journal-9669	35	46	with	with	ADP
american_scientific_journal-9669	35	47	no	no	DET
american_scientific_journal-9669	35	48	such	such	ADJ
american_scientific_journal-9669	35	49	measure	measure	NOUN
american_scientific_journal-9669	35	50	is	be	AUX
american_scientific_journal-9669	35	51	foreseen	foresee	VERB
american_scientific_journal-9669	35	52	for	for	ADP
american_scientific_journal-9669	35	53	equity	equity	NOUN
american_scientific_journal-9669	35	54	financing	financing	NOUN
american_scientific_journal-9669	35	55	can	can	AUX
american_scientific_journal-9669	35	56	create	create	VERB
american_scientific_journal-9669	35	57	a	a	DET
american_scientific_journal-9669	35	58	distortion	distortion	NOUN
american_scientific_journal-9669	35	59	in	in	ADP
american_scientific_journal-9669	35	60	the	the	DET
american_scientific_journal-9669	35	61	financing	financing	NOUN
american_scientific_journal-9669	35	62	decision	decision	NOUN
american_scientific_journal-9669	35	63	of	of	ADP
american_scientific_journal-9669	35	64	firms	firm	NOUN
american_scientific_journal-9669	35	65	.	.	PUNCT
american_scientific_journal-9669	36	1	this	this	DET
american_scientific_journal-9669	36	2	tax	tax	NOUN
american_scientific_journal-9669	36	3	-	-	PUNCT
american_scientific_journal-9669	36	4	induced	induce	VERB
american_scientific_journal-9669	36	5	bias	bias	NOUN
american_scientific_journal-9669	36	6	in	in	ADP
american_scientific_journal-9669	36	7	favor	favor	NOUN
american_scientific_journal-9669	36	8	of	of	ADP
american_scientific_journal-9669	36	9	debt	debt	NOUN
american_scientific_journal-9669	36	10	-	-	PUNCT
american_scientific_journal-9669	36	11	financing	financing	NOUN
american_scientific_journal-9669	36	12	instead	instead	ADV
american_scientific_journal-9669	36	13	of	of	ADP
american_scientific_journal-9669	36	14	equity	equity	NOUN
american_scientific_journal-9669	36	15	-	-	PUNCT
american_scientific_journal-9669	36	16	financing	financing	NOUN
american_scientific_journal-9669	36	17	(	(	PUNCT
american_scientific_journal-9669	36	18	retained	retain	VERB
american_scientific_journal-9669	36	19	earnings	earning	NOUN
american_scientific_journal-9669	36	20	or	or	CCONJ
american_scientific_journal-9669	36	21	new	new	ADJ
american_scientific_journal-9669	36	22	equity	equity	NOUN
american_scientific_journal-9669	36	23	)	)	PUNCT
american_scientific_journal-9669	36	24	has	have	AUX
american_scientific_journal-9669	36	25	led	lead	VERB
american_scientific_journal-9669	36	26	to	to	ADP
american_scientific_journal-9669	36	27	a	a	DET
american_scientific_journal-9669	36	28	policy	policy	NOUN
american_scientific_journal-9669	36	29	recommendation	recommendation	NOUN
american_scientific_journal-9669	36	30	for	for	ADP
american_scientific_journal-9669	36	31	fixing	fix	VERB
american_scientific_journal-9669	36	32	it	it	PRON
american_scientific_journal-9669	36	33	in	in	ADP
american_scientific_journal-9669	36	34	the	the	DET
american_scientific_journal-9669	36	35	context	context	NOUN
american_scientific_journal-9669	36	36	of	of	ADP
american_scientific_journal-9669	36	37	the	the	DET
american_scientific_journal-9669	36	38	european	european	ADJ
american_scientific_journal-9669	36	39	semester	semester	NOUN
american_scientific_journal-9669	36	40	(	(	PUNCT
american_scientific_journal-9669	36	41	european	european	PROPN
american_scientific_journal-9669	36	42	commission	commission	PROPN
american_scientific_journal-9669	36	43	,	,	PUNCT
american_scientific_journal-9669	36	44	2012	2012	NUM
american_scientific_journal-9669	36	45	)	)	PUNCT
american_scientific_journal-9669	36	46	.	.	PUNCT
american_scientific_journal-9669	37	1	the	the	DET
american_scientific_journal-9669	37	2	bias	bias	NOUN
american_scientific_journal-9669	37	3	results	result	VERB
american_scientific_journal-9669	37	4	in	in	ADP
american_scientific_journal-9669	37	5	at	at	ADV
american_scientific_journal-9669	37	6	least	least	ADV
american_scientific_journal-9669	37	7	two	two	NUM
american_scientific_journal-9669	37	8	types	type	NOUN
american_scientific_journal-9669	37	9	of	of	ADP
american_scientific_journal-9669	37	10	economic	economic	ADJ
american_scientific_journal-9669	37	11	distortions	distortion	NOUN
american_scientific_journal-9669	37	12	.	.	PUNCT
american_scientific_journal-9669	38	1	first	first	ADV
american_scientific_journal-9669	38	2	,	,	PUNCT
american_scientific_journal-9669	38	3	the	the	DET
american_scientific_journal-9669	38	4	deductibility	deductibility	NOUN
american_scientific_journal-9669	38	5	of	of	ADP
american_scientific_journal-9669	38	6	interest	interest	NOUN
american_scientific_journal-9669	38	7	expenses	expense	NOUN
american_scientific_journal-9669	38	8	exacerbates	exacerbate	VERB
american_scientific_journal-9669	38	9	opportunities	opportunity	NOUN
american_scientific_journal-9669	38	10	to	to	PART
american_scientific_journal-9669	38	11	shift	shift	VERB
american_scientific_journal-9669	38	12	and	and	CCONJ
american_scientific_journal-9669	38	13	decrease	decrease	NOUN
american_scientific_journal-9669	38	14	reported	report	VERB
american_scientific_journal-9669	38	15	profit	profit	NOUN
american_scientific_journal-9669	38	16	via	via	ADP
american_scientific_journal-9669	38	17	debt	debt	NOUN
american_scientific_journal-9669	38	18	-	-	PUNCT
american_scientific_journal-9669	38	19	shifting	shift	VERB
american_scientific_journal-9669	38	20	or	or	CCONJ
american_scientific_journal-9669	38	21	the	the	DET
american_scientific_journal-9669	38	22	use	use	NOUN
american_scientific_journal-9669	38	23	of	of	ADP
american_scientific_journal-9669	38	24	hybrid	hybrid	ADJ
american_scientific_journal-9669	38	25	instruments	instrument	NOUN
american_scientific_journal-9669	38	26	.	.	PUNCT
american_scientific_journal-9669	39	1	second	second	ADJ
american_scientific_journal-9669	39	2	,	,	PUNCT
american_scientific_journal-9669	39	3	it	it	PRON
american_scientific_journal-9669	39	4	may	may	AUX
american_scientific_journal-9669	39	5	lead	lead	VERB
american_scientific_journal-9669	39	6	to	to	ADP
american_scientific_journal-9669	39	7	toohigh	toohigh	ADJ
american_scientific_journal-9669	39	8	leverage	leverage	NOUN
american_scientific_journal-9669	39	9	in	in	ADP
american_scientific_journal-9669	39	10	firms	firm	NOUN
american_scientific_journal-9669	39	11	,	,	PUNCT
american_scientific_journal-9669	39	12	increasing	increase	VERB
american_scientific_journal-9669	39	13	systemic	systemic	ADJ
american_scientific_journal-9669	39	14	risk	risk	NOUN
american_scientific_journal-9669	39	15	”	"	PUNCT
american_scientific_journal-9669	39	16	.	.	PUNCT
american_scientific_journal-9669	40	1	“	"	PUNCT
american_scientific_journal-9669	40	2	most	most	ADJ
american_scientific_journal-9669	40	3	tax	tax	NOUN
american_scientific_journal-9669	40	4	systems	system	NOUN
american_scientific_journal-9669	40	5	today	today	NOUN
american_scientific_journal-9669	40	6	contain	contain	VERB
american_scientific_journal-9669	40	7	a	a	DET
american_scientific_journal-9669	40	8	“	"	PUNCT
american_scientific_journal-9669	40	9	debt	debt	NOUN
american_scientific_journal-9669	40	10	bias	bias	NOUN
american_scientific_journal-9669	40	11	,	,	PUNCT
american_scientific_journal-9669	40	12	”	"	PUNCT
american_scientific_journal-9669	40	13	offering	offer	VERB
american_scientific_journal-9669	40	14	a	a	DET
american_scientific_journal-9669	40	15	tax	tax	NOUN
american_scientific_journal-9669	40	16	advantage	advantage	NOUN
american_scientific_journal-9669	40	17	for	for	SCONJ
american_scientific_journal-9669	40	18	corporations	corporation	NOUN
american_scientific_journal-9669	40	19	to	to	PART
american_scientific_journal-9669	40	20	finance	finance	VERB
american_scientific_journal-9669	40	21	their	their	PRON
american_scientific_journal-9669	40	22	investments	investment	NOUN
american_scientific_journal-9669	40	23	by	by	ADP
american_scientific_journal-9669	40	24	debt	debt	NOUN
american_scientific_journal-9669	40	25	.	.	PUNCT
american_scientific_journal-9669	41	1	this	this	PRON
american_scientific_journal-9669	41	2	has	have	AUX
american_scientific_journal-9669	41	3	grown	grow	VERB
american_scientific_journal-9669	41	4	increasingly	increasingly	ADV
american_scientific_journal-9669	41	5	hard	hard	ADJ
american_scientific_journal-9669	41	6	to	to	PART
american_scientific_journal-9669	41	7	justify	justify	VERB
american_scientific_journal-9669	41	8	.	.	PUNCT
american_scientific_journal-9669	42	1	one	one	PRON
american_scientific_journal-9669	42	2	can	can	AUX
american_scientific_journal-9669	42	3	not	not	PART
american_scientific_journal-9669	42	4	compellingly	compellingly	ADV
american_scientific_journal-9669	42	5	argue	argue	VERB
american_scientific_journal-9669	42	6	for	for	ADP
american_scientific_journal-9669	42	7	giving	give	VERB
american_scientific_journal-9669	42	8	tax	tax	NOUN
american_scientific_journal-9669	42	9	preferences	preference	NOUN
american_scientific_journal-9669	42	10	to	to	ADP
american_scientific_journal-9669	42	11	debt	debt	NOUN
american_scientific_journal-9669	42	12	based	base	VERB
american_scientific_journal-9669	42	13	on	on	ADP
american_scientific_journal-9669	42	14	legal	legal	ADJ
american_scientific_journal-9669	42	15	,	,	PUNCT
american_scientific_journal-9669	42	16	administrative	administrative	ADJ
american_scientific_journal-9669	42	17	,	,	PUNCT
american_scientific_journal-9669	42	18	or	or	CCONJ
american_scientific_journal-9669	42	19	economic	economic	ADJ
american_scientific_journal-9669	42	20	considerations	consideration	NOUN
american_scientific_journal-9669	42	21	.	.	PUNCT
american_scientific_journal-9669	43	1	the	the	DET
american_scientific_journal-9669	43	2	evidence	evidence	NOUN
american_scientific_journal-9669	43	3	shows	show	VERB
american_scientific_journal-9669	43	4	,	,	PUNCT
american_scientific_journal-9669	43	5	rather	rather	ADV
american_scientific_journal-9669	43	6	,	,	PUNCT
american_scientific_journal-9669	43	7	that	that	SCONJ
american_scientific_journal-9669	43	8	debt	debt	NOUN
american_scientific_journal-9669	43	9	bias	bias	NOUN
american_scientific_journal-9669	43	10	creates	create	VERB
american_scientific_journal-9669	43	11	significant	significant	ADJ
american_scientific_journal-9669	43	12	inequities	inequity	NOUN
american_scientific_journal-9669	43	13	,	,	PUNCT
american_scientific_journal-9669	43	14	complexities	complexity	NOUN
american_scientific_journal-9669	43	15	,	,	PUNCT
american_scientific_journal-9669	43	16	and	and	CCONJ
american_scientific_journal-9669	43	17	economic	economic	ADJ
american_scientific_journal-9669	43	18	distortions	distortion	NOUN
american_scientific_journal-9669	43	19	.	.	PUNCT
american_scientific_journal-9669	44	1	for	for	ADP
american_scientific_journal-9669	44	2	instance	instance	NOUN
american_scientific_journal-9669	44	3	,	,	PUNCT
american_scientific_journal-9669	44	4	it	it	PRON
american_scientific_journal-9669	44	5	has	have	AUX
american_scientific_journal-9669	44	6	led	lead	VERB
american_scientific_journal-9669	44	7	to	to	ADP
american_scientific_journal-9669	44	8	inefficiently	inefficiently	ADV
american_scientific_journal-9669	44	9	high	high	ADJ
american_scientific_journal-9669	44	10	debt	debt	NOUN
american_scientific_journal-9669	44	11	-	-	PUNCT
american_scientific_journal-9669	44	12	to	to	ADP
american_scientific_journal-9669	44	13	-	-	PUNCT
american_scientific_journal-9669	44	14	equity	equity	NOUN
american_scientific_journal-9669	44	15	ratios	ratio	NOUN
american_scientific_journal-9669	44	16	in	in	ADP
american_scientific_journal-9669	44	17	corporations	corporation	NOUN
american_scientific_journal-9669	44	18	.	.	PUNCT
american_scientific_journal-9669	45	1	it	it	PRON
american_scientific_journal-9669	45	2	discriminates	discriminate	VERB
american_scientific_journal-9669	45	3	against	against	ADP
american_scientific_journal-9669	45	4	innovative	innovative	ADJ
american_scientific_journal-9669	45	5	growth	growth	NOUN
american_scientific_journal-9669	45	6	firms	firm	NOUN
american_scientific_journal-9669	45	7	,	,	PUNCT
american_scientific_journal-9669	45	8	impeding	impede	VERB
american_scientific_journal-9669	45	9	stronger	strong	ADJ
american_scientific_journal-9669	45	10	economic	economic	ADJ
american_scientific_journal-9669	45	11	growth	growth	NOUN
american_scientific_journal-9669	45	12	.	.	PUNCT
american_scientific_journal-9669	46	1	debt	debt	NOUN
american_scientific_journal-9669	46	2	bias	bias	NOUN
american_scientific_journal-9669	46	3	also	also	ADV
american_scientific_journal-9669	46	4	threatens	threaten	VERB
american_scientific_journal-9669	46	5	public	public	ADJ
american_scientific_journal-9669	46	6	revenues	revenue	NOUN
american_scientific_journal-9669	46	7	,	,	PUNCT
american_scientific_journal-9669	46	8	because	because	SCONJ
american_scientific_journal-9669	46	9	it	it	PRON
american_scientific_journal-9669	46	10	enables	enable	VERB
american_scientific_journal-9669	46	11	firms	firm	NOUN
american_scientific_journal-9669	46	12	to	to	PART
american_scientific_journal-9669	46	13	reduce	reduce	VERB
american_scientific_journal-9669	46	14	tax	tax	NOUN
american_scientific_journal-9669	46	15	liabilities	liability	NOUN
american_scientific_journal-9669	46	16	by	by	ADP
american_scientific_journal-9669	46	17	using	use	VERB
american_scientific_journal-9669	46	18	hybrid	hybrid	ADJ
american_scientific_journal-9669	46	19	financial	financial	ADJ
american_scientific_journal-9669	46	20	instruments	instrument	NOUN
american_scientific_journal-9669	46	21	as	as	ADV
american_scientific_journal-9669	46	22	well	well	ADV
american_scientific_journal-9669	46	23	as	as	ADP
american_scientific_journal-9669	46	24	by	by	ADP
american_scientific_journal-9669	46	25	restructuring	restructure	VERB
american_scientific_journal-9669	46	26	their	their	PRON
american_scientific_journal-9669	46	27	finances	finance	NOUN
american_scientific_journal-9669	46	28	internally	internally	ADV
american_scientific_journal-9669	46	29	,	,	PUNCT
american_scientific_journal-9669	46	30	moving	move	VERB
american_scientific_journal-9669	46	31	debt	debt	NOUN
american_scientific_journal-9669	46	32	between	between	ADP
american_scientific_journal-9669	46	33	affiliates	affiliate	NOUN
american_scientific_journal-9669	46	34	”	"	PUNCT
american_scientific_journal-9669	46	35	[	[	X
american_scientific_journal-9669	46	36	17	17	NUM
american_scientific_journal-9669	46	37	]	]	PUNCT
american_scientific_journal-9669	46	38	.	.	PUNCT
american_scientific_journal-9669	47	1	but	but	CCONJ
american_scientific_journal-9669	47	2	there	there	PRON
american_scientific_journal-9669	47	3	are	be	VERB
american_scientific_journal-9669	47	4	other	other	ADJ
american_scientific_journal-9669	47	5	harms	harm	NOUN
american_scientific_journal-9669	47	6	caused	cause	VERB
american_scientific_journal-9669	47	7	through	through	ADP
american_scientific_journal-9669	47	8	“	"	PUNCT
american_scientific_journal-9669	47	9	debt	debt	NOUN
american_scientific_journal-9669	47	10	bias	bias	NOUN
american_scientific_journal-9669	47	11	”	"	PUNCT
american_scientific_journal-9669	47	12	that	that	SCONJ
american_scientific_journal-9669	47	13	these	these	DET
american_scientific_journal-9669	47	14	authors	author	NOUN
american_scientific_journal-9669	47	15	did	do	AUX
american_scientific_journal-9669	47	16	not	not	PART
american_scientific_journal-9669	47	17	point	point	VERB
american_scientific_journal-9669	47	18	out	out	ADP
american_scientific_journal-9669	47	19	.	.	PUNCT
american_scientific_journal-9669	48	1	indeed	indeed	ADV
american_scientific_journal-9669	48	2	,	,	PUNCT
american_scientific_journal-9669	48	3	the	the	DET
american_scientific_journal-9669	48	4	word	word	NOUN
american_scientific_journal-9669	48	5	deduction	deduction	NOUN
american_scientific_journal-9669	48	6	according	accord	VERB
american_scientific_journal-9669	48	7	to	to	ADP
american_scientific_journal-9669	48	8	the	the	DET
american_scientific_journal-9669	48	9	french	french	ADJ
american_scientific_journal-9669	48	10	dictionary	dictionary	PROPN
american_scientific_journal-9669	48	11	larousse	larousse	PROPN
american_scientific_journal-9669	48	12	means	mean	VERB
american_scientific_journal-9669	48	13	"	"	PUNCT
american_scientific_journal-9669	48	14	action	action	NOUN
american_scientific_journal-9669	48	15	of	of	ADP
american_scientific_journal-9669	48	16	subtracting	subtract	VERB
american_scientific_journal-9669	48	17	a	a	DET
american_scientific_journal-9669	48	18	sum	sum	NOUN
american_scientific_journal-9669	48	19	from	from	ADP
american_scientific_journal-9669	48	20	a	a	DET
american_scientific_journal-9669	48	21	total	total	NOUN
american_scientific_journal-9669	48	22	to	to	PART
american_scientific_journal-9669	48	23	be	be	AUX
american_scientific_journal-9669	48	24	paid	pay	VERB
american_scientific_journal-9669	48	25	"	"	PUNCT
american_scientific_journal-9669	48	26	.	.	PUNCT
american_scientific_journal-9669	49	1	it	it	PRON
american_scientific_journal-9669	49	2	is	be	AUX
american_scientific_journal-9669	49	3	necessary	necessary	ADJ
american_scientific_journal-9669	49	4	to	to	PART
american_scientific_journal-9669	49	5	start	start	VERB
american_scientific_journal-9669	49	6	from	from	ADP
american_scientific_journal-9669	49	7	a	a	DET
american_scientific_journal-9669	49	8	total	total	ADJ
american_scientific_journal-9669	49	9	amount	amount	NOUN
american_scientific_journal-9669	49	10	to	to	PART
american_scientific_journal-9669	49	11	be	be	AUX
american_scientific_journal-9669	49	12	paid	pay	VERB
american_scientific_journal-9669	49	13	which	which	PRON
american_scientific_journal-9669	49	14	is	be	AUX
american_scientific_journal-9669	49	15	the	the	DET
american_scientific_journal-9669	49	16	total	total	ADJ
american_scientific_journal-9669	49	17	debt	debt	NOUN
american_scientific_journal-9669	49	18	from	from	ADP
american_scientific_journal-9669	49	19	which	which	PRON
american_scientific_journal-9669	49	20	an	an	DET
american_scientific_journal-9669	49	21	amount	amount	NOUN
american_scientific_journal-9669	49	22	representing	represent	VERB
american_scientific_journal-9669	49	23	the	the	DET
american_scientific_journal-9669	49	24	deduction	deduction	NOUN
american_scientific_journal-9669	49	25	will	will	AUX
american_scientific_journal-9669	49	26	be	be	AUX
american_scientific_journal-9669	49	27	subtracted	subtract	VERB
american_scientific_journal-9669	49	28	.	.	PUNCT
american_scientific_journal-9669	50	1	however	however	ADV
american_scientific_journal-9669	50	2	,	,	PUNCT
american_scientific_journal-9669	50	3	in	in	ADP
american_scientific_journal-9669	50	4	the	the	DET
american_scientific_journal-9669	50	5	firm	firm	NOUN
american_scientific_journal-9669	50	6	,	,	PUNCT
american_scientific_journal-9669	50	7	the	the	DET
american_scientific_journal-9669	50	8	amount	amount	NOUN
american_scientific_journal-9669	50	9	on	on	ADP
american_scientific_journal-9669	50	10	which	which	PRON
american_scientific_journal-9669	50	11	the	the	DET
american_scientific_journal-9669	50	12	deduction	deduction	NOUN
american_scientific_journal-9669	50	13	is	be	AUX
american_scientific_journal-9669	50	14	made	make	VERB
american_scientific_journal-9669	50	15	represents	represent	VERB
american_scientific_journal-9669	50	16	the	the	DET
american_scientific_journal-9669	50	17	earnings	earning	NOUN
american_scientific_journal-9669	50	18	before	before	ADP
american_scientific_journal-9669	50	19	interest	interest	NOUN
american_scientific_journal-9669	50	20	and	and	CCONJ
american_scientific_journal-9669	50	21	taxes	taxis	NOUN
american_scientific_journal-9669	50	22	(	(	PUNCT
american_scientific_journal-9669	50	23	ebit	ebit	NOUN
american_scientific_journal-9669	50	24	)	)	PUNCT
american_scientific_journal-9669	50	25	.	.	PUNCT
american_scientific_journal-9669	51	1	but	but	CCONJ
american_scientific_journal-9669	51	2	this	this	DET
american_scientific_journal-9669	51	3	amount	amount	NOUN
american_scientific_journal-9669	51	4	does	do	AUX
american_scientific_journal-9669	51	5	not	not	PART
american_scientific_journal-9669	51	6	constitute	constitute	VERB
american_scientific_journal-9669	51	7	the	the	DET
american_scientific_journal-9669	51	8	total	total	ADJ
american_scientific_journal-9669	51	9	corporate	corporate	ADJ
american_scientific_journal-9669	51	10	tax	tax	NOUN
american_scientific_journal-9669	51	11	debt	debt	NOUN
american_scientific_journal-9669	51	12	of	of	ADP
american_scientific_journal-9669	51	13	the	the	DET
american_scientific_journal-9669	51	14	firm	firm	NOUN
american_scientific_journal-9669	51	15	on	on	ADP
american_scientific_journal-9669	51	16	which	which	PRON
american_scientific_journal-9669	51	17	the	the	DET
american_scientific_journal-9669	51	18	deduction	deduction	NOUN
american_scientific_journal-9669	51	19	should	should	AUX
american_scientific_journal-9669	51	20	be	be	AUX
american_scientific_journal-9669	51	21	made	make	VERB
american_scientific_journal-9669	51	22	;	;	PUNCT
american_scientific_journal-9669	51	23	since	since	SCONJ
american_scientific_journal-9669	51	24	it	it	PRON
american_scientific_journal-9669	51	25	is	be	AUX
american_scientific_journal-9669	51	26	the	the	DET
american_scientific_journal-9669	51	27	return	return	NOUN
american_scientific_journal-9669	51	28	generated	generate	VERB
american_scientific_journal-9669	51	29	by	by	ADP
american_scientific_journal-9669	51	30	the	the	DET
american_scientific_journal-9669	51	31	business	business	NOUN
american_scientific_journal-9669	51	32	investment	investment	NOUN
american_scientific_journal-9669	51	33	without	without	ADP
american_scientific_journal-9669	51	34	taking	take	VERB
american_scientific_journal-9669	51	35	into	into	ADP
american_scientific_journal-9669	51	36	account	account	NOUN
american_scientific_journal-9669	51	37	the	the	DET
american_scientific_journal-9669	51	38	source	source	NOUN
american_scientific_journal-9669	51	39	of	of	ADP
american_scientific_journal-9669	51	40	financing	financing	NOUN
american_scientific_journal-9669	51	41	.	.	PUNCT
american_scientific_journal-9669	52	1	this	this	DET
american_scientific_journal-9669	52	2	return	return	NOUN
american_scientific_journal-9669	52	3	is	be	AUX
american_scientific_journal-9669	52	4	intended	intend	VERB
american_scientific_journal-9669	52	5	to	to	PART
american_scientific_journal-9669	52	6	pay	pay	VERB
american_scientific_journal-9669	52	7	the	the	DET
american_scientific_journal-9669	52	8	financing	financing	NOUN
american_scientific_journal-9669	52	9	charges	charge	NOUN
american_scientific_journal-9669	52	10	,	,	PUNCT
american_scientific_journal-9669	52	11	which	which	PRON
american_scientific_journal-9669	52	12	are	be	AUX
american_scientific_journal-9669	52	13	interest	interest	NOUN
american_scientific_journal-9669	52	14	,	,	PUNCT
american_scientific_journal-9669	52	15	dividends	dividend	NOUN
american_scientific_journal-9669	52	16	and	and	CCONJ
american_scientific_journal-9669	52	17	corporation	corporation	NOUN
american_scientific_journal-9669	52	18	tax	tax	NOUN
american_scientific_journal-9669	52	19	.	.	PUNCT
american_scientific_journal-9669	53	1	any	any	DET
american_scientific_journal-9669	53	2	remainder	remainder	NOUN
american_scientific_journal-9669	53	3	constitutes	constitute	VERB
american_scientific_journal-9669	53	4	the	the	DET
american_scientific_journal-9669	53	5	net	net	ADJ
american_scientific_journal-9669	53	6	return	return	NOUN
american_scientific_journal-9669	53	7	(	(	PUNCT
american_scientific_journal-9669	53	8	gross	gross	ADJ
american_scientific_journal-9669	53	9	return	return	NOUN
american_scientific_journal-9669	53	10	minus	minus	CCONJ
american_scientific_journal-9669	53	11	cost	cost	NOUN
american_scientific_journal-9669	53	12	)	)	PUNCT
american_scientific_journal-9669	53	13	of	of	ADP
american_scientific_journal-9669	53	14	the	the	DET
american_scientific_journal-9669	53	15	investment	investment	NOUN
american_scientific_journal-9669	53	16	.	.	PUNCT
american_scientific_journal-9669	54	1	the	the	DET
american_scientific_journal-9669	54	2	term	term	NOUN
american_scientific_journal-9669	54	3	"	"	PUNCT
american_scientific_journal-9669	54	4	deduction	deduction	NOUN
american_scientific_journal-9669	54	5	"	"	PUNCT
american_scientific_journal-9669	54	6	used	use	VERB
american_scientific_journal-9669	54	7	in	in	ADP
american_scientific_journal-9669	54	8	corporate	corporate	ADJ
american_scientific_journal-9669	54	9	income	income	NOUN
american_scientific_journal-9669	54	10	tax	tax	NOUN
american_scientific_journal-9669	54	11	is	be	AUX
american_scientific_journal-9669	54	12	therefore	therefore	ADV
american_scientific_journal-9669	54	13	an	an	DET
american_scientific_journal-9669	54	14	abuse	abuse	NOUN
american_scientific_journal-9669	54	15	of	of	ADP
american_scientific_journal-9669	54	16	language	language	NOUN
american_scientific_journal-9669	54	17	because	because	SCONJ
american_scientific_journal-9669	54	18	it	it	PRON
american_scientific_journal-9669	54	19	is	be	AUX
american_scientific_journal-9669	54	20	first	first	ADV
american_scientific_journal-9669	54	21	necessary	necessary	ADJ
american_scientific_journal-9669	54	22	to	to	PART
american_scientific_journal-9669	54	23	find	find	VERB
american_scientific_journal-9669	54	24	the	the	DET
american_scientific_journal-9669	54	25	debt	debt	NOUN
american_scientific_journal-9669	54	26	resulting	result	VERB
american_scientific_journal-9669	54	27	from	from	ADP
american_scientific_journal-9669	54	28	the	the	DET
american_scientific_journal-9669	54	29	observation	observation	NOUN
american_scientific_journal-9669	54	30	of	of	ADP
american_scientific_journal-9669	54	31	the	the	DET
american_scientific_journal-9669	54	32	cit	cit	PROPN
american_scientific_journal-9669	54	33	charge	charge	NOUN
american_scientific_journal-9669	54	34	before	before	ADP
american_scientific_journal-9669	54	35	making	make	VERB
american_scientific_journal-9669	54	36	the	the	DET
american_scientific_journal-9669	54	37	said	say	VERB
american_scientific_journal-9669	54	38	deduction	deduction	NOUN
american_scientific_journal-9669	54	39	.	.	PUNCT
american_scientific_journal-9669	55	1	moreover	moreover	ADV
american_scientific_journal-9669	55	2	,	,	PUNCT
american_scientific_journal-9669	55	3	several	several	ADJ
american_scientific_journal-9669	55	4	authors	author	NOUN
american_scientific_journal-9669	55	5	who	who	PRON
american_scientific_journal-9669	55	6	have	have	AUX
american_scientific_journal-9669	55	7	written	write	VERB
american_scientific_journal-9669	55	8	about	about	ADP
american_scientific_journal-9669	55	9	the	the	DET
american_scientific_journal-9669	55	10	debt	debt	NOUN
american_scientific_journal-9669	55	11	bias	bias	NOUN
american_scientific_journal-9669	55	12	have	have	AUX
american_scientific_journal-9669	55	13	never	never	ADV
american_scientific_journal-9669	55	14	sought	seek	VERB
american_scientific_journal-9669	55	15	to	to	PART
american_scientific_journal-9669	55	16	ask	ask	VERB
american_scientific_journal-9669	55	17	this	this	PRON
american_scientific_journal-9669	55	18	no	no	DET
american_scientific_journal-9669	55	19	less	less	ADV
american_scientific_journal-9669	55	20	relevant	relevant	ADJ
american_scientific_journal-9669	55	21	question	question	NOUN
american_scientific_journal-9669	55	22	:	:	PUNCT
american_scientific_journal-9669	55	23	what	what	PRON
american_scientific_journal-9669	55	24	is	be	AUX
american_scientific_journal-9669	55	25	the	the	DET
american_scientific_journal-9669	55	26	impact	impact	NOUN
american_scientific_journal-9669	55	27	of	of	ADP
american_scientific_journal-9669	55	28	the	the	DET
american_scientific_journal-9669	55	29	deduction	deduction	NOUN
american_scientific_journal-9669	55	30	of	of	ADP
american_scientific_journal-9669	55	31	interest	interest	NOUN
american_scientific_journal-9669	55	32	charges	charge	NOUN
american_scientific_journal-9669	55	33	from	from	ADP
american_scientific_journal-9669	55	34	debt	debt	NOUN
american_scientific_journal-9669	55	35	in	in	ADP
american_scientific_journal-9669	55	36	the	the	DET
american_scientific_journal-9669	55	37	liquidation	liquidation	NOUN
american_scientific_journal-9669	55	38	of	of	ADP
american_scientific_journal-9669	55	39	the	the	DET
american_scientific_journal-9669	55	40	cit	cit	PROPN
american_scientific_journal-9669	55	41	?	?	PROPN
american_scientific_journal-9669	55	42	or	or	CCONJ
american_scientific_journal-9669	55	43	:	:	PUNCT
american_scientific_journal-9669	55	44	who	who	PRON
american_scientific_journal-9669	55	45	is	be	AUX
american_scientific_journal-9669	55	46	the	the	DET
american_scientific_journal-9669	55	47	"	"	PUNCT
american_scientific_journal-9669	55	48	real	real	ADJ
american_scientific_journal-9669	55	49	"	"	PUNCT
american_scientific_journal-9669	55	50	loser	loser	NOUN
american_scientific_journal-9669	55	51	or	or	CCONJ
american_scientific_journal-9669	55	52	winner	winner	NOUN
american_scientific_journal-9669	55	53	of	of	ADP
american_scientific_journal-9669	55	54	the	the	DET
american_scientific_journal-9669	55	55	deduction	deduction	NOUN
american_scientific_journal-9669	55	56	of	of	ADP
american_scientific_journal-9669	55	57	debt	debt	NOUN
american_scientific_journal-9669	55	58	interest	interest	NOUN
american_scientific_journal-9669	55	59	charges	charge	NOUN
american_scientific_journal-9669	55	60	in	in	ADP
american_scientific_journal-9669	55	61	the	the	DET
american_scientific_journal-9669	55	62	calculation	calculation	NOUN
american_scientific_journal-9669	55	63	of	of	ADP
american_scientific_journal-9669	55	64	corporate	corporate	ADJ
american_scientific_journal-9669	55	65	tax	tax	NOUN
american_scientific_journal-9669	55	66	?	?	PUNCT
american_scientific_journal-9669	56	1	admittedly	admittedly	ADV
american_scientific_journal-9669	56	2	,	,	PUNCT
american_scientific_journal-9669	56	3	the	the	DET
american_scientific_journal-9669	56	4	state	state	NOUN
american_scientific_journal-9669	56	5	through	through	ADP
american_scientific_journal-9669	56	6	the	the	DET
american_scientific_journal-9669	56	7	law	law	NOUN
american_scientific_journal-9669	56	8	authorizes	authorize	VERB
american_scientific_journal-9669	56	9	the	the	DET
american_scientific_journal-9669	56	10	deduction	deduction	NOUN
american_scientific_journal-9669	56	11	of	of	ADP
american_scientific_journal-9669	56	12	the	the	DET
american_scientific_journal-9669	56	13	burden	burden	NOUN
american_scientific_journal-9669	56	14	of	of	ADP
american_scientific_journal-9669	56	15	funds	fund	NOUN
american_scientific_journal-9669	56	16	borrowed	borrow	VERB
american_scientific_journal-9669	56	17	in	in	ADP
american_scientific_journal-9669	56	18	favor	favor	NOUN
american_scientific_journal-9669	56	19	of	of	ADP
american_scientific_journal-9669	56	20	the	the	DET
american_scientific_journal-9669	56	21	firm	firm	NOUN
american_scientific_journal-9669	56	22	with	with	ADP
american_scientific_journal-9669	56	23	non	non	ADJ
american_scientific_journal-9669	56	24	-	-	ADJ
american_scientific_journal-9669	56	25	zero	zero	ADJ
american_scientific_journal-9669	56	26	financial	financial	ADJ
american_scientific_journal-9669	56	27	leverage	leverage	NOUN
american_scientific_journal-9669	56	28	,	,	PUNCT
american_scientific_journal-9669	56	29	where	where	SCONJ
american_scientific_journal-9669	56	30	the	the	DET
american_scientific_journal-9669	56	31	financial	financial	ADJ
american_scientific_journal-9669	56	32	leverage	leverage	NOUN
american_scientific_journal-9669	56	33	of	of	ADP
american_scientific_journal-9669	56	34	a	a	DET
american_scientific_journal-9669	56	35	firm	firm	NOUN
american_scientific_journal-9669	56	36	is	be	AUX
american_scientific_journal-9669	56	37	the	the	DET
american_scientific_journal-9669	56	38	ratio	ratio	NOUN
american_scientific_journal-9669	56	39	of	of	ADP
american_scientific_journal-9669	56	40	"	"	PUNCT
american_scientific_journal-9669	56	41	financial	financial	ADJ
american_scientific_journal-9669	56	42	debt	debt	NOUN
american_scientific_journal-9669	56	43	to	to	ADP
american_scientific_journal-9669	56	44	equity	equity	NOUN
american_scientific_journal-9669	56	45	"	"	PUNCT
american_scientific_journal-9669	56	46	.	.	PUNCT
american_scientific_journal-9669	57	1	under	under	ADP
american_scientific_journal-9669	57	2	these	these	DET
american_scientific_journal-9669	57	3	conditions	condition	NOUN
american_scientific_journal-9669	57	4	,	,	PUNCT
american_scientific_journal-9669	57	5	is	be	AUX
american_scientific_journal-9669	57	6	the	the	DET
american_scientific_journal-9669	57	7	state	state	NOUN
american_scientific_journal-9669	57	8	the	the	DET
american_scientific_journal-9669	57	9	real	real	ADJ
american_scientific_journal-9669	57	10	loser	loser	NOUN
american_scientific_journal-9669	57	11	of	of	ADP
american_scientific_journal-9669	57	12	this	this	DET
american_scientific_journal-9669	57	13	tax	tax	NOUN
american_scientific_journal-9669	57	14	deduction	deduction	NOUN
american_scientific_journal-9669	57	15	?	?	PUNCT
american_scientific_journal-9669	58	1	since	since	SCONJ
american_scientific_journal-9669	58	2	ebit	ebit	PROPN
american_scientific_journal-9669	58	3	is	be	AUX
american_scientific_journal-9669	58	4	not	not	PART
american_scientific_journal-9669	58	5	corporate	corporate	ADJ
american_scientific_journal-9669	58	6	tax	tax	NOUN
american_scientific_journal-9669	58	7	debt	debt	NOUN
american_scientific_journal-9669	58	8	,	,	PUNCT
american_scientific_journal-9669	58	9	any	any	DET
american_scientific_journal-9669	58	10	deduction	deduction	NOUN
american_scientific_journal-9669	58	11	whatsoever	whatsoever	ADV
american_scientific_journal-9669	58	12	from	from	ADP
american_scientific_journal-9669	58	13	this	this	DET
american_scientific_journal-9669	58	14	amount	amount	NOUN
american_scientific_journal-9669	58	15	is	be	AUX
american_scientific_journal-9669	58	16	a	a	DET
american_scientific_journal-9669	58	17	real	real	ADJ
american_scientific_journal-9669	58	18	tax	tax	NOUN
american_scientific_journal-9669	58	19	trickery	trickery	NOUN
american_scientific_journal-9669	58	20	.	.	PUNCT
american_scientific_journal-9669	59	1	consequently	consequently	ADV
american_scientific_journal-9669	59	2	,	,	PUNCT
american_scientific_journal-9669	59	3	the	the	DET
american_scientific_journal-9669	59	4	state	state	NOUN
american_scientific_journal-9669	59	5	does	do	AUX
american_scientific_journal-9669	59	6	not	not	PART
american_scientific_journal-9669	59	7	actually	actually	ADV
american_scientific_journal-9669	59	8	bear	bear	VERB
american_scientific_journal-9669	59	9	the	the	DET
american_scientific_journal-9669	59	10	burden	burden	NOUN
american_scientific_journal-9669	59	11	of	of	ADP
american_scientific_journal-9669	59	12	the	the	DET
american_scientific_journal-9669	59	13	tax	tax	NOUN
american_scientific_journal-9669	59	14	deduction	deduction	NOUN
american_scientific_journal-9669	59	15	of	of	ADP
american_scientific_journal-9669	59	16	interest	interest	NOUN
american_scientific_journal-9669	59	17	on	on	ADP
american_scientific_journal-9669	59	18	borrowed	borrow	VERB
american_scientific_journal-9669	59	19	funds	fund	NOUN
american_scientific_journal-9669	59	20	since	since	SCONJ
american_scientific_journal-9669	59	21	at	at	ADP
american_scientific_journal-9669	59	22	this	this	DET
american_scientific_journal-9669	59	23	stage	stage	NOUN
american_scientific_journal-9669	59	24	,	,	PUNCT
american_scientific_journal-9669	59	25	the	the	DET
american_scientific_journal-9669	59	26	amount	amount	NOUN
american_scientific_journal-9669	59	27	of	of	ADP
american_scientific_journal-9669	59	28	corporate	corporate	ADJ
american_scientific_journal-9669	59	29	tax	tax	NOUN
american_scientific_journal-9669	59	30	has	have	AUX
american_scientific_journal-9669	59	31	not	not	PART
american_scientific_journal-9669	59	32	yet	yet	ADV
american_scientific_journal-9669	59	33	been	be	AUX
american_scientific_journal-9669	59	34	liquidated	liquidate	VERB
american_scientific_journal-9669	59	35	.	.	PUNCT
american_scientific_journal-9669	60	1	it	it	PRON
american_scientific_journal-9669	60	2	would	would	AUX
american_scientific_journal-9669	60	3	be	be	AUX
american_scientific_journal-9669	60	4	necessary	necessary	ADJ
american_scientific_journal-9669	60	5	to	to	PART
american_scientific_journal-9669	60	6	find	find	VERB
american_scientific_journal-9669	60	7	the	the	DET
american_scientific_journal-9669	60	8	amount	amount	NOUN
american_scientific_journal-9669	60	9	of	of	ADP
american_scientific_journal-9669	60	10	corporate	corporate	ADJ
american_scientific_journal-9669	60	11	tax	tax	NOUN
american_scientific_journal-9669	60	12	to	to	PART
american_scientific_journal-9669	60	13	be	be	AUX
american_scientific_journal-9669	60	14	paid	pay	VERB
american_scientific_journal-9669	60	15	before	before	ADP
american_scientific_journal-9669	60	16	any	any	DET
american_scientific_journal-9669	60	17	deduction	deduction	NOUN
american_scientific_journal-9669	60	18	,	,	PUNCT
american_scientific_journal-9669	60	19	which	which	PRON
american_scientific_journal-9669	60	20	has	have	AUX
american_scientific_journal-9669	60	21	never	never	ADV
american_scientific_journal-9669	60	22	been	be	AUX
american_scientific_journal-9669	60	23	the	the	DET
american_scientific_journal-9669	60	24	case	case	NOUN
american_scientific_journal-9669	60	25	.	.	PUNCT
american_scientific_journal-9669	61	1	american	american	ADJ
american_scientific_journal-9669	61	2	academic	academic	ADJ
american_scientific_journal-9669	61	3	scientific	scientific	ADJ
american_scientific_journal-9669	61	4	research	research	NOUN
american_scientific_journal-9669	61	5	journal	journal	NOUN
american_scientific_journal-9669	61	6	for	for	ADP
american_scientific_journal-9669	61	7	engineering	engineering	NOUN
american_scientific_journal-9669	61	8	,	,	PUNCT
american_scientific_journal-9669	61	9	technology	technology	NOUN
american_scientific_journal-9669	61	10	,	,	PUNCT
american_scientific_journal-9669	61	11	and	and	CCONJ
american_scientific_journal-9669	61	12	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	61	13	96	96	NUM
american_scientific_journal-9669	61	14	,	,	PUNCT
american_scientific_journal-9669	61	15	no1,pp	no1,pp	PRON
american_scientific_journal-9669	61	16	149	149	NUM
american_scientific_journal-9669	61	17	-	-	SYM
american_scientific_journal-9669	61	18	165	165	NUM
american_scientific_journal-9669	61	19	152	152	NUM
american_scientific_journal-9669	61	20	2.2	2.2	NUM
american_scientific_journal-9669	61	21	.	.	PUNCT
american_scientific_journal-9669	62	1	rate	rate	NOUN
american_scientific_journal-9669	62	2	bias	bias	NOUN
american_scientific_journal-9669	62	3	in	in	ADP
american_scientific_journal-9669	62	4	benin	benin	PROPN
american_scientific_journal-9669	62	5	,	,	PUNCT
american_scientific_journal-9669	62	6	as	as	ADP
american_scientific_journal-9669	62	7	in	in	ADP
american_scientific_journal-9669	62	8	most	most	ADJ
american_scientific_journal-9669	62	9	other	other	ADJ
american_scientific_journal-9669	62	10	countries	country	NOUN
american_scientific_journal-9669	62	11	in	in	ADP
american_scientific_journal-9669	62	12	the	the	DET
american_scientific_journal-9669	62	13	world	world	NOUN
american_scientific_journal-9669	62	14	,	,	PUNCT
american_scientific_journal-9669	62	15	the	the	DET
american_scientific_journal-9669	62	16	cit	cit	PROPN
american_scientific_journal-9669	62	17	rate	rate	NOUN
american_scientific_journal-9669	62	18	of	of	ADP
american_scientific_journal-9669	62	19	the	the	DET
american_scientific_journal-9669	62	20	tax	tax	NOUN
american_scientific_journal-9669	62	21	codes	code	NOUN
american_scientific_journal-9669	62	22	is	be	AUX
american_scientific_journal-9669	62	23	generally	generally	ADV
american_scientific_journal-9669	62	24	very	very	ADV
american_scientific_journal-9669	62	25	high	high	ADJ
american_scientific_journal-9669	62	26	compared	compare	VERB
american_scientific_journal-9669	62	27	to	to	ADP
american_scientific_journal-9669	62	28	the	the	DET
american_scientific_journal-9669	62	29	interest	interest	NOUN
american_scientific_journal-9669	62	30	rate	rate	NOUN
american_scientific_journal-9669	62	31	of	of	ADP
american_scientific_journal-9669	62	32	borrowed	borrow	VERB
american_scientific_journal-9669	62	33	funds	fund	NOUN
american_scientific_journal-9669	62	34	and	and	CCONJ
american_scientific_journal-9669	62	35	the	the	DET
american_scientific_journal-9669	62	36	dividend	dividend	NOUN
american_scientific_journal-9669	62	37	rate	rate	NOUN
american_scientific_journal-9669	62	38	of	of	ADP
american_scientific_journal-9669	62	39	equity	equity	NOUN
american_scientific_journal-9669	62	40	:	:	PUNCT
american_scientific_journal-9669	62	41	this	this	DET
american_scientific_journal-9669	62	42	relatively	relatively	ADV
american_scientific_journal-9669	62	43	very	very	ADV
american_scientific_journal-9669	62	44	high	high	ADJ
american_scientific_journal-9669	62	45	level	level	NOUN
american_scientific_journal-9669	62	46	of	of	ADP
american_scientific_journal-9669	62	47	the	the	DET
american_scientific_journal-9669	62	48	cit	cit	PROPN
american_scientific_journal-9669	62	49	rate	rate	NOUN
american_scientific_journal-9669	62	50	constitutes	constitute	VERB
american_scientific_journal-9669	62	51	the	the	DET
american_scientific_journal-9669	62	52	“	"	PUNCT
american_scientific_journal-9669	62	53	rate	rate	NOUN
american_scientific_journal-9669	62	54	bias	bias	NOUN
american_scientific_journal-9669	62	55	”	"	PUNCT
american_scientific_journal-9669	62	56	.	.	PUNCT
american_scientific_journal-9669	63	1	the	the	DET
american_scientific_journal-9669	63	2	reason	reason	NOUN
american_scientific_journal-9669	63	3	that	that	PRON
american_scientific_journal-9669	63	4	justifies	justify	VERB
american_scientific_journal-9669	63	5	this	this	DET
american_scientific_journal-9669	63	6	rate	rate	NOUN
american_scientific_journal-9669	63	7	bias	bias	NOUN
american_scientific_journal-9669	63	8	is	be	AUX
american_scientific_journal-9669	63	9	the	the	DET
american_scientific_journal-9669	63	10	narrowing	narrowing	NOUN
american_scientific_journal-9669	63	11	of	of	ADP
american_scientific_journal-9669	63	12	the	the	DET
american_scientific_journal-9669	63	13	corporate	corporate	ADJ
american_scientific_journal-9669	63	14	tax	tax	NOUN
american_scientific_journal-9669	63	15	base	base	NOUN
american_scientific_journal-9669	63	16	,	,	PUNCT
american_scientific_journal-9669	63	17	reinforced	reinforce	VERB
american_scientific_journal-9669	63	18	by	by	ADP
american_scientific_journal-9669	63	19	tax	tax	NOUN
american_scientific_journal-9669	63	20	relief	relief	NOUN
american_scientific_journal-9669	63	21	measures	measure	NOUN
american_scientific_journal-9669	63	22	or	or	CCONJ
american_scientific_journal-9669	63	23	exemption	exemption	NOUN
american_scientific_journal-9669	63	24	from	from	ADP
american_scientific_journal-9669	63	25	corporate	corporate	ADJ
american_scientific_journal-9669	63	26	tax	tax	NOUN
american_scientific_journal-9669	63	27	such	such	ADJ
american_scientific_journal-9669	63	28	as	as	ADP
american_scientific_journal-9669	63	29	the	the	DET
american_scientific_journal-9669	63	30	tax	tax	NOUN
american_scientific_journal-9669	63	31	deduction	deduction	NOUN
american_scientific_journal-9669	63	32	of	of	ADP
american_scientific_journal-9669	63	33	the	the	DET
american_scientific_journal-9669	63	34	burden	burden	NOUN
american_scientific_journal-9669	63	35	of	of	ADP
american_scientific_journal-9669	63	36	borrowed	borrow	VERB
american_scientific_journal-9669	63	37	funds	fund	NOUN
american_scientific_journal-9669	63	38	.	.	PUNCT
american_scientific_journal-9669	64	1	according	accord	VERB
american_scientific_journal-9669	64	2	to	to	ADP
american_scientific_journal-9669	64	3	the	the	DET
american_scientific_journal-9669	64	4	oecd	oecd	PROPN
american_scientific_journal-9669	64	5	[	[	X
american_scientific_journal-9669	64	6	28	28	NUM
american_scientific_journal-9669	64	7	:	:	SYM
american_scientific_journal-9669	64	8	160	160	NUM
american_scientific_journal-9669	64	9	]	]	X
american_scientific_journal-9669	64	10	,	,	PUNCT
american_scientific_journal-9669	64	11	a	a	DET
american_scientific_journal-9669	64	12	higher	high	ADJ
american_scientific_journal-9669	64	13	cit	cit	PROPN
american_scientific_journal-9669	64	14	rate	rate	NOUN
american_scientific_journal-9669	64	15	reduces	reduce	VERB
american_scientific_journal-9669	64	16	business	business	NOUN
american_scientific_journal-9669	64	17	investment	investment	NOUN
american_scientific_journal-9669	64	18	,	,	PUNCT
american_scientific_journal-9669	64	19	because	because	SCONJ
american_scientific_journal-9669	64	20	it	it	PRON
american_scientific_journal-9669	64	21	reduces	reduce	VERB
american_scientific_journal-9669	64	22	the	the	DET
american_scientific_journal-9669	64	23	after	after	ADP
american_scientific_journal-9669	64	24	-	-	PUNCT
american_scientific_journal-9669	64	25	tax	tax	NOUN
american_scientific_journal-9669	64	26	return	return	NOUN
american_scientific_journal-9669	64	27	on	on	ADP
american_scientific_journal-9669	64	28	investment	investment	NOUN
american_scientific_journal-9669	64	29	,	,	PUNCT
american_scientific_journal-9669	64	30	with	with	ADP
american_scientific_journal-9669	64	31	negative	negative	ADJ
american_scientific_journal-9669	64	32	consequences	consequence	NOUN
american_scientific_journal-9669	64	33	for	for	ADP
american_scientific_journal-9669	64	34	growth	growth	NOUN
american_scientific_journal-9669	64	35	.	.	PUNCT
american_scientific_journal-9669	65	1	high	high	ADJ
american_scientific_journal-9669	65	2	cit	cit	PROPN
american_scientific_journal-9669	65	3	rates	rate	NOUN
american_scientific_journal-9669	65	4	discourage	discourage	VERB
american_scientific_journal-9669	65	5	foreign	foreign	ADJ
american_scientific_journal-9669	65	6	direct	direct	ADJ
american_scientific_journal-9669	65	7	investment	investment	NOUN
american_scientific_journal-9669	65	8	and	and	CCONJ
american_scientific_journal-9669	65	9	hence	hence	ADV
american_scientific_journal-9669	65	10	the	the	DET
american_scientific_journal-9669	65	11	presence	presence	NOUN
american_scientific_journal-9669	65	12	of	of	ADP
american_scientific_journal-9669	65	13	foreign	foreign	ADJ
american_scientific_journal-9669	65	14	multinationals	multinational	NOUN
american_scientific_journal-9669	65	15	,	,	PUNCT
american_scientific_journal-9669	65	16	which	which	PRON
american_scientific_journal-9669	65	17	has	have	VERB
american_scientific_journal-9669	65	18	negative	negative	ADJ
american_scientific_journal-9669	65	19	effects	effect	NOUN
american_scientific_journal-9669	65	20	on	on	ADP
american_scientific_journal-9669	65	21	productivity	productivity	NOUN
american_scientific_journal-9669	65	22	,	,	PUNCT
american_scientific_journal-9669	65	23	as	as	SCONJ
american_scientific_journal-9669	65	24	multinationals	multinational	NOUN
american_scientific_journal-9669	65	25	boost	boost	VERB
american_scientific_journal-9669	65	26	productivity	productivity	NOUN
american_scientific_journal-9669	65	27	by	by	ADP
american_scientific_journal-9669	65	28	facilitating	facilitate	VERB
american_scientific_journal-9669	65	29	technology	technology	NOUN
american_scientific_journal-9669	65	30	transfers	transfer	NOUN
american_scientific_journal-9669	65	31	and	and	CCONJ
american_scientific_journal-9669	65	32	diffusion	diffusion	NOUN
american_scientific_journal-9669	65	33	of	of	ADP
american_scientific_journal-9669	65	34	knowledge	knowledge	NOUN
american_scientific_journal-9669	65	35	in	in	ADP
american_scientific_journal-9669	65	36	national	national	ADJ
american_scientific_journal-9669	65	37	firms	firm	NOUN
american_scientific_journal-9669	65	38	(	(	PUNCT
american_scientific_journal-9669	65	39	keller	keller	PROPN
american_scientific_journal-9669	65	40	2004	2004	NUM
american_scientific_journal-9669	65	41	;	;	PUNCT
american_scientific_journal-9669	65	42	griffith	griffith	PROPN
american_scientific_journal-9669	65	43	and	and	CCONJ
american_scientific_journal-9669	65	44	his	his	PRON
american_scientific_journal-9669	65	45	colleagues	colleague	NOUN
american_scientific_journal-9669	65	46	2004	2004	NUM
american_scientific_journal-9669	65	47	;	;	PUNCT
american_scientific_journal-9669	65	48	criscuolo	criscuolo	PROPN
american_scientific_journal-9669	65	49	,	,	PUNCT
american_scientific_journal-9669	65	50	2006	2006	NUM
american_scientific_journal-9669	65	51	;	;	PUNCT
american_scientific_journal-9669	65	52	bloom	bloom	NOUN
american_scientific_journal-9669	65	53	and	and	CCONJ
american_scientific_journal-9669	65	54	his	his	PRON
american_scientific_journal-9669	65	55	colleagues	colleague	NOUN
american_scientific_journal-9669	65	56	,	,	PUNCT
american_scientific_journal-9669	65	57	2007	2007	NUM
american_scientific_journal-9669	65	58	,	,	PUNCT
american_scientific_journal-9669	65	59	quoted	quote	VERB
american_scientific_journal-9669	65	60	in	in	ADP
american_scientific_journal-9669	65	61	[	[	X
american_scientific_journal-9669	65	62	28	28	NUM
american_scientific_journal-9669	65	63	:	:	SYM
american_scientific_journal-9669	65	64	162	162	NUM
american_scientific_journal-9669	65	65	]	]	NUM
american_scientific_journal-9669	65	66	)	)	PUNCT
american_scientific_journal-9669	65	67	.	.	PUNCT
american_scientific_journal-9669	66	1	in	in	ADP
american_scientific_journal-9669	66	2	relation	relation	NOUN
american_scientific_journal-9669	66	3	to	to	ADP
american_scientific_journal-9669	66	4	the	the	DET
american_scientific_journal-9669	66	5	yield	yield	NOUN
american_scientific_journal-9669	66	6	of	of	ADP
american_scientific_journal-9669	66	7	cit	cit	PROPN
american_scientific_journal-9669	66	8	,	,	PUNCT
american_scientific_journal-9669	66	9	the	the	DET
american_scientific_journal-9669	66	10	world	world	NOUN
american_scientific_journal-9669	66	11	bank	bank	NOUN
american_scientific_journal-9669	66	12	[	[	X
american_scientific_journal-9669	66	13	3	3	NUM
american_scientific_journal-9669	66	14	:	:	SYM
american_scientific_journal-9669	66	15	25	25	NUM
american_scientific_journal-9669	66	16	]	]	PUNCT
american_scientific_journal-9669	66	17	concludes	conclude	VERB
american_scientific_journal-9669	66	18	:	:	PUNCT
american_scientific_journal-9669	66	19	“	"	PUNCT
american_scientific_journal-9669	66	20	despite	despite	SCONJ
american_scientific_journal-9669	66	21	high	high	ADJ
american_scientific_journal-9669	66	22	statutory	statutory	ADJ
american_scientific_journal-9669	66	23	rates	rate	NOUN
american_scientific_journal-9669	66	24	,	,	PUNCT
american_scientific_journal-9669	66	25	revenues	revenue	NOUN
american_scientific_journal-9669	66	26	are	be	AUX
american_scientific_journal-9669	66	27	weakened	weaken	VERB
american_scientific_journal-9669	66	28	by	by	ADP
american_scientific_journal-9669	66	29	excessive	excessive	ADJ
american_scientific_journal-9669	66	30	reliance	reliance	NOUN
american_scientific_journal-9669	66	31	on	on	ADP
american_scientific_journal-9669	66	32	exemptions	exemption	NOUN
american_scientific_journal-9669	66	33	from	from	ADP
american_scientific_journal-9669	66	34	cit	cit	PROPN
american_scientific_journal-9669	66	35	and	and	CCONJ
american_scientific_journal-9669	66	36	the	the	DET
american_scientific_journal-9669	66	37	minimum	minimum	ADJ
american_scientific_journal-9669	66	38	flat	flat	ADJ
american_scientific_journal-9669	66	39	tax	tax	NOUN
american_scientific_journal-9669	66	40	.	.	PUNCT
american_scientific_journal-9669	67	1	marginal	marginal	ADJ
american_scientific_journal-9669	67	2	effective	effective	ADJ
american_scientific_journal-9669	67	3	common	common	ADJ
american_scientific_journal-9669	67	4	law	law	NOUN
american_scientific_journal-9669	67	5	tax	tax	NOUN
american_scientific_journal-9669	67	6	rates	rate	NOUN
american_scientific_journal-9669	67	7	are	be	AUX
american_scientific_journal-9669	67	8	unattractive	unattractive	ADJ
american_scientific_journal-9669	67	9	due	due	ADP
american_scientific_journal-9669	67	10	to	to	ADP
american_scientific_journal-9669	67	11	statutory	statutory	ADJ
american_scientific_journal-9669	67	12	cit	cit	PROPN
american_scientific_journal-9669	67	13	rates	rate	NOUN
american_scientific_journal-9669	67	14	at	at	ADP
american_scientific_journal-9669	67	15	the	the	DET
american_scientific_journal-9669	67	16	african	african	ADJ
american_scientific_journal-9669	67	17	average	average	NOUN
american_scientific_journal-9669	67	18	,	,	PUNCT
american_scientific_journal-9669	67	19	but	but	CCONJ
american_scientific_journal-9669	67	20	high	high	ADJ
american_scientific_journal-9669	67	21	compared	compare	VERB
american_scientific_journal-9669	67	22	to	to	ADP
american_scientific_journal-9669	67	23	the	the	DET
american_scientific_journal-9669	67	24	rest	rest	NOUN
american_scientific_journal-9669	67	25	of	of	ADP
american_scientific_journal-9669	67	26	the	the	DET
american_scientific_journal-9669	67	27	world	world	NOUN
american_scientific_journal-9669	67	28	”	"	PUNCT
american_scientific_journal-9669	67	29	.	.	PUNCT
american_scientific_journal-9669	68	1	regarding	regard	VERB
american_scientific_journal-9669	68	2	the	the	DET
american_scientific_journal-9669	68	3	evolution	evolution	NOUN
american_scientific_journal-9669	68	4	of	of	ADP
american_scientific_journal-9669	68	5	the	the	DET
american_scientific_journal-9669	68	6	cit	cit	PROPN
american_scientific_journal-9669	68	7	rate	rate	NOUN
american_scientific_journal-9669	68	8	according	accord	VERB
american_scientific_journal-9669	68	9	to	to	ADP
american_scientific_journal-9669	68	10	the	the	DET
american_scientific_journal-9669	68	11	regions	region	NOUN
american_scientific_journal-9669	68	12	,	,	PUNCT
american_scientific_journal-9669	68	13	the	the	DET
american_scientific_journal-9669	68	14	oecd	oecd	PROPN
american_scientific_journal-9669	69	1	[	[	X
american_scientific_journal-9669	69	2	31	31	NUM
american_scientific_journal-9669	69	3	:	:	SYM
american_scientific_journal-9669	69	4	12	12	NUM
american_scientific_journal-9669	69	5	]	]	PUNCT
american_scientific_journal-9669	69	6	notes	note	VERB
american_scientific_journal-9669	69	7	that	that	SCONJ
american_scientific_journal-9669	69	8	"	"	PUNCT
american_scientific_journal-9669	69	9	since	since	SCONJ
american_scientific_journal-9669	69	10	2000	2000	NUM
american_scientific_journal-9669	69	11	,	,	PUNCT
american_scientific_journal-9669	69	12	average	average	ADJ
american_scientific_journal-9669	69	13	statutory	statutory	ADJ
american_scientific_journal-9669	69	14	tax	tax	NOUN
american_scientific_journal-9669	69	15	rates	rate	NOUN
american_scientific_journal-9669	69	16	have	have	AUX
american_scientific_journal-9669	69	17	declined	decline	VERB
american_scientific_journal-9669	69	18	across	across	ADP
american_scientific_journal-9669	69	19	oecd	oecd	PROPN
american_scientific_journal-9669	69	20	member	member	NOUN
american_scientific_journal-9669	69	21	states	state	NOUN
american_scientific_journal-9669	69	22	and	and	CCONJ
american_scientific_journal-9669	69	23	the	the	DET
american_scientific_journal-9669	69	24	three	three	NUM
american_scientific_journal-9669	69	25	regional	regional	ADJ
american_scientific_journal-9669	69	26	groupings	grouping	NOUN
american_scientific_journal-9669	69	27	of	of	ADP
american_scientific_journal-9669	69	28	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	69	29	considered	consider	VERB
american_scientific_journal-9669	69	30	:	:	PUNCT
american_scientific_journal-9669	69	31	african	african	ADJ
american_scientific_journal-9669	69	32	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	69	33	,	,	PUNCT
american_scientific_journal-9669	69	34	asian	asian	ADJ
american_scientific_journal-9669	69	35	and	and	CCONJ
american_scientific_journal-9669	69	36	pacific	pacific	ADJ
american_scientific_journal-9669	69	37	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	69	38	and	and	CCONJ
american_scientific_journal-9669	69	39	latin	latin	PROPN
american_scientific_journal-9669	69	40	america	america	PROPN
american_scientific_journal-9669	69	41	and	and	CCONJ
american_scientific_journal-9669	69	42	the	the	DET
american_scientific_journal-9669	69	43	caribbean	caribbean	ADJ
american_scientific_journal-9669	69	44	(	(	PUNCT
american_scientific_journal-9669	69	45	lac	lac	PROPN
american_scientific_journal-9669	69	46	)	)	PUNCT
american_scientific_journal-9669	69	47	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	69	48	.	.	PUNCT
american_scientific_journal-9669	70	1	the	the	DET
american_scientific_journal-9669	70	2	grouping	grouping	NOUN
american_scientific_journal-9669	70	3	with	with	ADP
american_scientific_journal-9669	70	4	the	the	DET
american_scientific_journal-9669	70	5	most	most	ADV
american_scientific_journal-9669	70	6	significant	significant	ADJ
american_scientific_journal-9669	70	7	decline	decline	NOUN
american_scientific_journal-9669	70	8	has	have	AUX
american_scientific_journal-9669	70	9	been	be	AUX
american_scientific_journal-9669	70	10	the	the	DET
american_scientific_journal-9669	70	11	oecd	oecd	PROPN
american_scientific_journal-9669	70	12	(	(	PUNCT
american_scientific_journal-9669	70	13	a	a	DET
american_scientific_journal-9669	70	14	decline	decline	NOUN
american_scientific_journal-9669	70	15	of	of	ADP
american_scientific_journal-9669	70	16	9.2	9.2	NUM
american_scientific_journal-9669	70	17	p.p	p.p	PROPN
american_scientific_journal-9669	70	18	.	.	PROPN
american_scientific_journal-9669	70	19	,	,	PUNCT
american_scientific_journal-9669	70	20	from	from	ADP
american_scientific_journal-9669	70	21	32.3	32.3	NUM
american_scientific_journal-9669	70	22	%	%	NOUN
american_scientific_journal-9669	70	23	in	in	ADP
american_scientific_journal-9669	70	24	2000	2000	NUM
american_scientific_journal-9669	70	25	to	to	ADP
american_scientific_journal-9669	70	26	23.1	23.1	NUM
american_scientific_journal-9669	70	27	%	%	NOUN
american_scientific_journal-9669	70	28	in	in	ADP
american_scientific_journal-9669	70	29	2022	2022	NUM
american_scientific_journal-9669	70	30	)	)	PUNCT
american_scientific_journal-9669	70	31	followed	follow	VERB
american_scientific_journal-9669	70	32	by	by	ADP
american_scientific_journal-9669	70	33	the	the	DET
american_scientific_journal-9669	70	34	african	african	ADJ
american_scientific_journal-9669	70	35	average	average	NOUN
american_scientific_journal-9669	70	36	with	with	ADP
american_scientific_journal-9669	70	37	a	a	DET
american_scientific_journal-9669	70	38	decline	decline	NOUN
american_scientific_journal-9669	70	39	of	of	ADP
american_scientific_journal-9669	70	40	8.4	8.4	NUM
american_scientific_journal-9669	70	41	p.p	p.p	NOUN
american_scientific_journal-9669	70	42	.	.	PROPN
american_scientific_journal-9669	71	1	in	in	ADP
american_scientific_journal-9669	71	2	17	17	NUM
american_scientific_journal-9669	71	3	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	71	4	,	,	PUNCT
american_scientific_journal-9669	71	5	from	from	ADP
american_scientific_journal-9669	71	6	34.2	34.2	NUM
american_scientific_journal-9669	71	7	%	%	NOUN
american_scientific_journal-9669	71	8	in	in	ADP
american_scientific_journal-9669	71	9	2000	2000	NUM
american_scientific_journal-9669	71	10	to	to	ADP
american_scientific_journal-9669	71	11	25.8	25.8	NUM
american_scientific_journal-9669	71	12	%	%	NOUN
american_scientific_journal-9669	71	13	in	in	ADP
american_scientific_journal-9669	71	14	2022	2022	NUM
american_scientific_journal-9669	71	15	.	.	PUNCT
american_scientific_journal-9669	72	1	while	while	SCONJ
american_scientific_journal-9669	72	2	the	the	DET
american_scientific_journal-9669	72	3	averages	average	NOUN
american_scientific_journal-9669	72	4	have	have	AUX
american_scientific_journal-9669	72	5	fallen	fall	VERB
american_scientific_journal-9669	72	6	for	for	ADP
american_scientific_journal-9669	72	7	each	each	DET
american_scientific_journal-9669	72	8	grouping	group	VERB
american_scientific_journal-9669	72	9	over	over	ADP
american_scientific_journal-9669	72	10	this	this	DET
american_scientific_journal-9669	72	11	period	period	NOUN
american_scientific_journal-9669	72	12	,	,	PUNCT
american_scientific_journal-9669	72	13	significant	significant	ADJ
american_scientific_journal-9669	72	14	differences	difference	NOUN
american_scientific_journal-9669	72	15	between	between	ADP
american_scientific_journal-9669	72	16	the	the	DET
american_scientific_journal-9669	72	17	averages	average	NOUN
american_scientific_journal-9669	72	18	for	for	ADP
american_scientific_journal-9669	72	19	each	each	DET
american_scientific_journal-9669	72	20	group	group	NOUN
american_scientific_journal-9669	72	21	remain	remain	VERB
american_scientific_journal-9669	72	22	:	:	PUNCT
american_scientific_journal-9669	72	23	the	the	DET
american_scientific_journal-9669	72	24	average	average	ADJ
american_scientific_journal-9669	72	25	corporate	corporate	ADJ
american_scientific_journal-9669	72	26	tax	tax	NOUN
american_scientific_journal-9669	72	27	rate	rate	NOUN
american_scientific_journal-9669	72	28	for	for	ADP
american_scientific_journal-9669	72	29	africa	africa	PROPN
american_scientific_journal-9669	72	30	was	be	AUX
american_scientific_journal-9669	72	31	25.8	25.8	NUM
american_scientific_journal-9669	72	32	%	%	NOUN
american_scientific_journal-9669	72	33	in	in	ADP
american_scientific_journal-9669	72	34	17	17	NUM
american_scientific_journal-9669	72	35	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	72	36	in	in	ADP
american_scientific_journal-9669	72	37	2022	2022	NUM
american_scientific_journal-9669	72	38	,	,	PUNCT
american_scientific_journal-9669	72	39	compared	compare	VERB
american_scientific_journal-9669	72	40	to	to	ADP
american_scientific_journal-9669	72	41	23.1	23.1	NUM
american_scientific_journal-9669	72	42	%	%	NOUN
american_scientific_journal-9669	72	43	for	for	ADP
american_scientific_journal-9669	72	44	the	the	DET
american_scientific_journal-9669	72	45	oecd	oecd	PROPN
american_scientific_journal-9669	72	46	,	,	PUNCT
american_scientific_journal-9669	72	47	19.9	19.9	NUM
american_scientific_journal-9669	72	48	%	%	NOUN
american_scientific_journal-9669	72	49	in	in	ADP
american_scientific_journal-9669	72	50	31	31	NUM
american_scientific_journal-9669	72	51	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	72	52	for	for	ADP
american_scientific_journal-9669	72	53	lac	lac	PROPN
american_scientific_journal-9669	72	54	and	and	CCONJ
american_scientific_journal-9669	72	55	19.2	19.2	NUM
american_scientific_journal-9669	72	56	%	%	NOUN
american_scientific_journal-9669	72	57	for	for	ADP
american_scientific_journal-9669	72	58	23	23	NUM
american_scientific_journal-9669	72	59	jurisdictions	jurisdiction	NOUN
american_scientific_journal-9669	72	60	in	in	ADP
american_scientific_journal-9669	72	61	asia	asia	PROPN
american_scientific_journal-9669	72	62	and	and	CCONJ
american_scientific_journal-9669	72	63	pacific	pacific	PROPN
american_scientific_journal-9669	72	64	.	.	PUNCT
american_scientific_journal-9669	73	1	in	in	ADP
american_scientific_journal-9669	73	2	recent	recent	ADJ
american_scientific_journal-9669	73	3	years	year	NOUN
american_scientific_journal-9669	73	4	,	,	PUNCT
american_scientific_journal-9669	73	5	averages	average	NOUN
american_scientific_journal-9669	73	6	have	have	AUX
american_scientific_journal-9669	73	7	stabilised	stabilise	VERB
american_scientific_journal-9669	73	8	in	in	ADP
american_scientific_journal-9669	73	9	the	the	DET
american_scientific_journal-9669	73	10	oecd	oecd	PROPN
american_scientific_journal-9669	73	11	,	,	PUNCT
american_scientific_journal-9669	73	12	lac	lac	PROPN
american_scientific_journal-9669	73	13	,	,	PUNCT
american_scientific_journal-9669	73	14	and	and	CCONJ
american_scientific_journal-9669	73	15	asia	asia	PROPN
american_scientific_journal-9669	73	16	and	and	CCONJ
american_scientific_journal-9669	73	17	pacific	pacific	ADJ
american_scientific_journal-9669	73	18	groupings	grouping	NOUN
american_scientific_journal-9669	73	19	”	"	PUNCT
american_scientific_journal-9669	73	20	.	.	PUNCT
american_scientific_journal-9669	74	1	admittedly	admittedly	ADV
american_scientific_journal-9669	74	2	,	,	PUNCT
american_scientific_journal-9669	74	3	the	the	DET
american_scientific_journal-9669	74	4	effective	effective	ADJ
american_scientific_journal-9669	74	5	tax	tax	NOUN
american_scientific_journal-9669	74	6	rates	rate	NOUN
american_scientific_journal-9669	74	7	(	(	PUNCT
american_scientific_journal-9669	74	8	etr	etr	NOUN
american_scientific_journal-9669	74	9	)	)	PUNCT
american_scientific_journal-9669	74	10	give	give	VERB
american_scientific_journal-9669	74	11	a	a	DET
american_scientific_journal-9669	74	12	more	more	ADV
american_scientific_journal-9669	74	13	precise	precise	ADJ
american_scientific_journal-9669	74	14	view	view	NOUN
american_scientific_journal-9669	74	15	than	than	ADP
american_scientific_journal-9669	74	16	the	the	DET
american_scientific_journal-9669	74	17	statutory	statutory	ADJ
american_scientific_journal-9669	74	18	rates	rate	NOUN
american_scientific_journal-9669	74	19	of	of	ADP
american_scientific_journal-9669	74	20	the	the	DET
american_scientific_journal-9669	74	21	effects	effect	NOUN
american_scientific_journal-9669	74	22	of	of	ADP
american_scientific_journal-9669	74	23	corporate	corporate	ADJ
american_scientific_journal-9669	74	24	tax	tax	NOUN
american_scientific_journal-9669	74	25	systems	system	NOUN
american_scientific_journal-9669	74	26	on	on	ADP
american_scientific_journal-9669	74	27	the	the	DET
american_scientific_journal-9669	74	28	tax	tax	NOUN
american_scientific_journal-9669	74	29	actually	actually	ADV
american_scientific_journal-9669	74	30	due	due	ADJ
american_scientific_journal-9669	74	31	.	.	PUNCT
american_scientific_journal-9669	75	1	teis	teis	PROPN
american_scientific_journal-9669	75	2	are	be	AUX
american_scientific_journal-9669	75	3	generally	generally	ADV
american_scientific_journal-9669	75	4	lower	low	ADJ
american_scientific_journal-9669	75	5	than	than	ADP
american_scientific_journal-9669	75	6	the	the	DET
american_scientific_journal-9669	75	7	statutory	statutory	ADJ
american_scientific_journal-9669	75	8	tax	tax	NOUN
american_scientific_journal-9669	75	9	rates	rate	NOUN
american_scientific_journal-9669	75	10	for	for	ADP
american_scientific_journal-9669	75	11	firms	firm	NOUN
american_scientific_journal-9669	75	12	,	,	PUNCT
american_scientific_journal-9669	75	13	taking	take	VERB
american_scientific_journal-9669	75	14	into	into	ADP
american_scientific_journal-9669	75	15	account	account	NOUN
american_scientific_journal-9669	75	16	the	the	DET
american_scientific_journal-9669	75	17	rules	rule	NOUN
american_scientific_journal-9669	75	18	on	on	ADP
american_scientific_journal-9669	75	19	tax	tax	NOUN
american_scientific_journal-9669	75	20	depreciation	depreciation	NOUN
american_scientific_journal-9669	75	21	,	,	PUNCT
american_scientific_journal-9669	75	22	deductions	deduction	NOUN
american_scientific_journal-9669	75	23	and	and	CCONJ
american_scientific_journal-9669	75	24	allowances	allowance	NOUN
american_scientific_journal-9669	75	25	specific	specific	ADJ
american_scientific_journal-9669	75	26	to	to	ADP
american_scientific_journal-9669	75	27	corporate	corporate	ADJ
american_scientific_journal-9669	75	28	tax	tax	NOUN
american_scientific_journal-9669	75	29	systems	system	NOUN
american_scientific_journal-9669	75	30	.	.	PUNCT
american_scientific_journal-9669	76	1	in	in	ADP
american_scientific_journal-9669	76	2	short	short	ADJ
american_scientific_journal-9669	76	3	,	,	PUNCT
american_scientific_journal-9669	76	4	the	the	DET
american_scientific_journal-9669	76	5	cit	cit	PROPN
american_scientific_journal-9669	76	6	rate	rate	NOUN
american_scientific_journal-9669	76	7	still	still	ADV
american_scientific_journal-9669	76	8	remains	remain	VERB
american_scientific_journal-9669	76	9	problematic	problematic	ADJ
american_scientific_journal-9669	76	10	because	because	SCONJ
american_scientific_journal-9669	76	11	it	it	PRON
american_scientific_journal-9669	76	12	is	be	AUX
american_scientific_journal-9669	76	13	relatively	relatively	ADV
american_scientific_journal-9669	76	14	high	high	ADJ
american_scientific_journal-9669	76	15	and	and	CCONJ
american_scientific_journal-9669	76	16	can	can	AUX
american_scientific_journal-9669	76	17	not	not	PART
american_scientific_journal-9669	76	18	be	be	AUX
american_scientific_journal-9669	76	19	aligned	align	VERB
american_scientific_journal-9669	76	20	with	with	ADP
american_scientific_journal-9669	76	21	the	the	DET
american_scientific_journal-9669	76	22	interest	interest	NOUN
american_scientific_journal-9669	76	23	rate	rate	NOUN
american_scientific_journal-9669	76	24	on	on	ADP
american_scientific_journal-9669	76	25	borrowed	borrow	VERB
american_scientific_journal-9669	76	26	funds	fund	NOUN
american_scientific_journal-9669	76	27	and	and	CCONJ
american_scientific_journal-9669	76	28	the	the	DET
american_scientific_journal-9669	76	29	dividend	dividend	NOUN
american_scientific_journal-9669	76	30	rate	rate	NOUN
american_scientific_journal-9669	76	31	on	on	ADP
american_scientific_journal-9669	76	32	the	the	DET
american_scientific_journal-9669	76	33	firm	firm	NOUN
american_scientific_journal-9669	76	34	's	's	PART
american_scientific_journal-9669	76	35	equity	equity	NOUN
american_scientific_journal-9669	76	36	.	.	PUNCT
american_scientific_journal-9669	77	1	this	this	PRON
american_scientific_journal-9669	77	2	is	be	AUX
american_scientific_journal-9669	77	3	why	why	SCONJ
american_scientific_journal-9669	77	4	a	a	DET
american_scientific_journal-9669	77	5	move	move	NOUN
american_scientific_journal-9669	77	6	towards	towards	ADP
american_scientific_journal-9669	77	7	a	a	DET
american_scientific_journal-9669	77	8	model	model	NOUN
american_scientific_journal-9669	77	9	that	that	PRON
american_scientific_journal-9669	77	10	combines	combine	VERB
american_scientific_journal-9669	77	11	a	a	DET
american_scientific_journal-9669	77	12	reduction	reduction	NOUN
american_scientific_journal-9669	77	13	in	in	ADP
american_scientific_journal-9669	77	14	the	the	DET
american_scientific_journal-9669	77	15	rate	rate	NOUN
american_scientific_journal-9669	77	16	and	and	CCONJ
american_scientific_journal-9669	77	17	an	an	DET
american_scientific_journal-9669	77	18	increase	increase	NOUN
american_scientific_journal-9669	77	19	in	in	ADP
american_scientific_journal-9669	77	20	the	the	DET
american_scientific_journal-9669	77	21	base	base	NOUN
american_scientific_journal-9669	77	22	ensuring	ensure	VERB
american_scientific_journal-9669	77	23	competitiveness	competitiveness	NOUN
american_scientific_journal-9669	77	24	,	,	PUNCT
american_scientific_journal-9669	77	25	fairness	fairness	NOUN
american_scientific_journal-9669	77	26	and	and	CCONJ
american_scientific_journal-9669	77	27	efficiency	efficiency	NOUN
american_scientific_journal-9669	77	28	,	,	PUNCT
american_scientific_journal-9669	77	29	would	would	AUX
american_scientific_journal-9669	77	30	have	have	VERB
american_scientific_journal-9669	77	31	the	the	DET
american_scientific_journal-9669	77	32	merit	merit	NOUN
american_scientific_journal-9669	77	33	of	of	ADP
american_scientific_journal-9669	77	34	reducing	reduce	VERB
american_scientific_journal-9669	77	35	the	the	DET
american_scientific_journal-9669	77	36	biases	bias	NOUN
american_scientific_journal-9669	77	37	linked	link	VERB
american_scientific_journal-9669	77	38	to	to	ADP
american_scientific_journal-9669	77	39	the	the	DET
american_scientific_journal-9669	77	40	cit	cit	PROPN
american_scientific_journal-9669	77	41	.	.	PUNCT
american_scientific_journal-9669	78	1	this	this	PRON
american_scientific_journal-9669	78	2	would	would	AUX
american_scientific_journal-9669	78	3	make	make	VERB
american_scientific_journal-9669	78	4	it	it	PRON
american_scientific_journal-9669	78	5	possible	possible	ADJ
american_scientific_journal-9669	78	6	to	to	PART
american_scientific_journal-9669	78	7	comply	comply	VERB
american_scientific_journal-9669	78	8	with	with	ADP
american_scientific_journal-9669	78	9	the	the	DET
american_scientific_journal-9669	78	10	ramsey	ramsey	PROPN
american_scientific_journal-9669	78	11	rule	rule	NOUN
american_scientific_journal-9669	78	12	,	,	PUNCT
american_scientific_journal-9669	78	13	a	a	DET
american_scientific_journal-9669	78	14	fundamental	fundamental	ADJ
american_scientific_journal-9669	78	15	principle	principle	NOUN
american_scientific_journal-9669	78	16	of	of	ADP
american_scientific_journal-9669	78	17	taxation	taxation	NOUN
american_scientific_journal-9669	78	18	theory	theory	NOUN
american_scientific_journal-9669	78	19	,	,	PUNCT
american_scientific_journal-9669	78	20	specifying	specify	VERB
american_scientific_journal-9669	78	21	that	that	SCONJ
american_scientific_journal-9669	78	22	the	the	DET
american_scientific_journal-9669	78	23	ideal	ideal	ADJ
american_scientific_journal-9669	78	24	tax	tax	NOUN
american_scientific_journal-9669	78	25	is	be	AUX
american_scientific_journal-9669	78	26	“	"	PUNCT
american_scientific_journal-9669	78	27	at	at	ADP
american_scientific_journal-9669	78	28	a	a	DET
american_scientific_journal-9669	78	29	low	low	ADJ
american_scientific_journal-9669	78	30	rate	rate	NOUN
american_scientific_journal-9669	78	31	,	,	PUNCT
american_scientific_journal-9669	78	32	applied	apply	VERB
american_scientific_journal-9669	78	33	to	to	ADP
american_scientific_journal-9669	78	34	a	a	DET
american_scientific_journal-9669	78	35	broad	broad	ADJ
american_scientific_journal-9669	78	36	and	and	CCONJ
american_scientific_journal-9669	78	37	inelastic	inelastic	ADJ
american_scientific_journal-9669	78	38	tax	tax	NOUN
american_scientific_journal-9669	78	39	base	base	NOUN
american_scientific_journal-9669	78	40	”	"	PUNCT
american_scientific_journal-9669	78	41	(	(	PUNCT
american_scientific_journal-9669	78	42	benassy	benassy	ADV
american_scientific_journal-9669	78	43	-	-	PUNCT
american_scientific_journal-9669	78	44	quéré	quéré	PROPN
american_scientific_journal-9669	78	45	and	and	CCONJ
american_scientific_journal-9669	78	46	his	his	PRON
american_scientific_journal-9669	78	47	colleagues	colleague	NOUN
american_scientific_journal-9669	78	48	,	,	PUNCT
american_scientific_journal-9669	78	49	2009a	2009a	NUM
american_scientific_journal-9669	78	50	cited	cite	VERB
american_scientific_journal-9669	78	51	in	in	ADP
american_scientific_journal-9669	78	52	[	[	X
american_scientific_journal-9669	78	53	15	15	NUM
american_scientific_journal-9669	78	54	:	:	SYM
american_scientific_journal-9669	78	55	116	116	NUM
american_scientific_journal-9669	78	56	]	]	PUNCT
american_scientific_journal-9669	78	57	)	)	PUNCT
american_scientific_journal-9669	78	58	.	.	PUNCT
american_scientific_journal-9669	79	1	american	american	ADJ
american_scientific_journal-9669	79	2	academic	academic	ADJ
american_scientific_journal-9669	79	3	scientific	scientific	ADJ
american_scientific_journal-9669	79	4	research	research	NOUN
american_scientific_journal-9669	79	5	journal	journal	NOUN
american_scientific_journal-9669	79	6	for	for	ADP
american_scientific_journal-9669	79	7	engineering	engineering	NOUN
american_scientific_journal-9669	79	8	,	,	PUNCT
american_scientific_journal-9669	79	9	technology	technology	NOUN
american_scientific_journal-9669	79	10	,	,	PUNCT
american_scientific_journal-9669	79	11	and	and	CCONJ
american_scientific_journal-9669	79	12	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	79	13	96	96	NUM
american_scientific_journal-9669	79	14	,	,	PUNCT
american_scientific_journal-9669	79	15	no1,pp	no1,pp	PRON
american_scientific_journal-9669	79	16	149	149	NUM
american_scientific_journal-9669	79	17	-	-	SYM
american_scientific_journal-9669	79	18	165	165	NUM
american_scientific_journal-9669	79	19	153	153	NUM
american_scientific_journal-9669	79	20	2.3	2.3	NUM
american_scientific_journal-9669	79	21	.	.	PUNCT
american_scientific_journal-9669	80	1	the	the	DET
american_scientific_journal-9669	80	2	tax	tax	NOUN
american_scientific_journal-9669	80	3	base	base	NOUN
american_scientific_journal-9669	80	4	bias	bias	NOUN
american_scientific_journal-9669	80	5	the	the	DET
american_scientific_journal-9669	80	6	“	"	PUNCT
american_scientific_journal-9669	80	7	tax	tax	NOUN
american_scientific_journal-9669	80	8	base	base	NOUN
american_scientific_journal-9669	80	9	bias	bias	NOUN
american_scientific_journal-9669	80	10	”	"	PUNCT
american_scientific_journal-9669	80	11	consists	consist	VERB
american_scientific_journal-9669	80	12	in	in	ADP
american_scientific_journal-9669	80	13	choosing	choose	VERB
american_scientific_journal-9669	80	14	a	a	DET
american_scientific_journal-9669	80	15	relatively	relatively	ADV
american_scientific_journal-9669	80	16	low	low	ADJ
american_scientific_journal-9669	80	17	base	base	NOUN
american_scientific_journal-9669	80	18	compared	compare	VERB
american_scientific_journal-9669	80	19	to	to	ADP
american_scientific_journal-9669	80	20	the	the	DET
american_scientific_journal-9669	80	21	nominal	nominal	ADJ
american_scientific_journal-9669	80	22	value	value	NOUN
american_scientific_journal-9669	80	23	of	of	ADP
american_scientific_journal-9669	80	24	the	the	DET
american_scientific_journal-9669	80	25	borrowed	borrow	VERB
american_scientific_journal-9669	80	26	funds	fund	NOUN
american_scientific_journal-9669	80	27	and	and	CCONJ
american_scientific_journal-9669	80	28	the	the	DET
american_scientific_journal-9669	80	29	nominal	nominal	ADJ
american_scientific_journal-9669	80	30	value	value	NOUN
american_scientific_journal-9669	80	31	of	of	ADP
american_scientific_journal-9669	80	32	the	the	DET
american_scientific_journal-9669	80	33	firm	firm	NOUN
american_scientific_journal-9669	80	34	’s	’s	PART
american_scientific_journal-9669	80	35	equity	equity	NOUN
american_scientific_journal-9669	80	36	.	.	PUNCT
american_scientific_journal-9669	81	1	this	this	DET
american_scientific_journal-9669	81	2	base	base	NOUN
american_scientific_journal-9669	81	3	is	be	AUX
american_scientific_journal-9669	81	4	determined	determine	VERB
american_scientific_journal-9669	81	5	from	from	ADP
american_scientific_journal-9669	81	6	the	the	DET
american_scientific_journal-9669	81	7	earnings	earning	NOUN
american_scientific_journal-9669	81	8	before	before	ADP
american_scientific_journal-9669	81	9	interest	interest	NOUN
american_scientific_journal-9669	81	10	and	and	CCONJ
american_scientific_journal-9669	81	11	taxes	taxis	NOUN
american_scientific_journal-9669	81	12	(	(	PUNCT
american_scientific_journal-9669	81	13	ebit	ebit	PROPN
american_scientific_journal-9669	81	14	)	)	PUNCT
american_scientific_journal-9669	81	15	which	which	PRON
american_scientific_journal-9669	81	16	is	be	AUX
american_scientific_journal-9669	81	17	supposed	suppose	VERB
american_scientific_journal-9669	81	18	to	to	PART
american_scientific_journal-9669	81	19	cover	cover	VERB
american_scientific_journal-9669	81	20	not	not	PART
american_scientific_journal-9669	81	21	only	only	ADV
american_scientific_journal-9669	81	22	the	the	DET
american_scientific_journal-9669	81	23	two	two	NUM
american_scientific_journal-9669	81	24	costs	cost	NOUN
american_scientific_journal-9669	81	25	of	of	ADP
american_scientific_journal-9669	81	26	financing	finance	VERB
american_scientific_journal-9669	81	27	the	the	DET
american_scientific_journal-9669	81	28	firm	firm	NOUN
american_scientific_journal-9669	81	29	,	,	PUNCT
american_scientific_journal-9669	81	30	namely	namely	ADV
american_scientific_journal-9669	81	31	the	the	DET
american_scientific_journal-9669	81	32	interest	interest	NOUN
american_scientific_journal-9669	81	33	of	of	ADP
american_scientific_journal-9669	81	34	the	the	DET
american_scientific_journal-9669	81	35	funds	fund	NOUN
american_scientific_journal-9669	81	36	borrowed	borrow	VERB
american_scientific_journal-9669	81	37	and	and	CCONJ
american_scientific_journal-9669	81	38	the	the	DET
american_scientific_journal-9669	81	39	equity	equity	NOUN
american_scientific_journal-9669	81	40	dividend	dividend	NOUN
american_scientific_journal-9669	81	41	but	but	CCONJ
american_scientific_journal-9669	81	42	also	also	ADV
american_scientific_journal-9669	81	43	the	the	DET
american_scientific_journal-9669	81	44	corporate	corporate	ADJ
american_scientific_journal-9669	81	45	tax	tax	NOUN
american_scientific_journal-9669	81	46	charge	charge	NOUN
american_scientific_journal-9669	81	47	.	.	PUNCT
american_scientific_journal-9669	82	1	this	this	DET
american_scientific_journal-9669	82	2	operation	operation	NOUN
american_scientific_journal-9669	82	3	of	of	ADP
american_scientific_journal-9669	82	4	determining	determine	VERB
american_scientific_journal-9669	82	5	the	the	DET
american_scientific_journal-9669	82	6	tax	tax	NOUN
american_scientific_journal-9669	82	7	base	base	NOUN
american_scientific_journal-9669	82	8	is	be	AUX
american_scientific_journal-9669	82	9	redundant	redundant	ADJ
american_scientific_journal-9669	82	10	and	and	CCONJ
american_scientific_journal-9669	82	11	misleading	misleading	ADJ
american_scientific_journal-9669	82	12	because	because	SCONJ
american_scientific_journal-9669	82	13	ebit	ebit	NOUN
american_scientific_journal-9669	82	14	is	be	AUX
american_scientific_journal-9669	82	15	variable	variable	ADJ
american_scientific_journal-9669	82	16	,	,	PUNCT
american_scientific_journal-9669	82	17	random	random	ADJ
american_scientific_journal-9669	82	18	,	,	PUNCT
american_scientific_journal-9669	82	19	uncertain	uncertain	ADJ
american_scientific_journal-9669	82	20	and	and	CCONJ
american_scientific_journal-9669	82	21	generally	generally	ADV
american_scientific_journal-9669	82	22	weak	weak	ADJ
american_scientific_journal-9669	82	23	because	because	SCONJ
american_scientific_journal-9669	82	24	,	,	PUNCT
american_scientific_journal-9669	82	25	whatever	whatever	PRON
american_scientific_journal-9669	82	26	the	the	DET
american_scientific_journal-9669	82	27	speed	speed	NOUN
american_scientific_journal-9669	82	28	of	of	ADP
american_scientific_journal-9669	82	29	the	the	DET
american_scientific_journal-9669	82	30	productivity	productivity	NOUN
american_scientific_journal-9669	82	31	of	of	ADP
american_scientific_journal-9669	82	32	the	the	DET
american_scientific_journal-9669	82	33	firm	firm	NOUN
american_scientific_journal-9669	82	34	's	's	PART
american_scientific_journal-9669	82	35	investment	investment	NOUN
american_scientific_journal-9669	82	36	,	,	PUNCT
american_scientific_journal-9669	82	37	the	the	DET
american_scientific_journal-9669	82	38	profit	profit	NOUN
american_scientific_journal-9669	82	39	of	of	ADP
american_scientific_journal-9669	82	40	it	it	PRON
american_scientific_journal-9669	82	41	can	can	AUX
american_scientific_journal-9669	82	42	not	not	PART
american_scientific_journal-9669	82	43	reach	reach	VERB
american_scientific_journal-9669	82	44	the	the	DET
american_scientific_journal-9669	82	45	level	level	NOUN
american_scientific_journal-9669	82	46	of	of	ADP
american_scientific_journal-9669	82	47	investment	investment	NOUN
american_scientific_journal-9669	82	48	.	.	PUNCT
american_scientific_journal-9669	83	1	however	however	ADV
american_scientific_journal-9669	83	2	,	,	PUNCT
american_scientific_journal-9669	83	3	the	the	DET
american_scientific_journal-9669	83	4	taxation	taxation	NOUN
american_scientific_journal-9669	83	5	of	of	ADP
american_scientific_journal-9669	83	6	corporations	corporation	NOUN
american_scientific_journal-9669	83	7	on	on	ADP
american_scientific_journal-9669	83	8	the	the	DET
american_scientific_journal-9669	83	9	profit	profit	NOUN
american_scientific_journal-9669	83	10	generates	generate	VERB
american_scientific_journal-9669	83	11	enormous	enormous	ADJ
american_scientific_journal-9669	83	12	problems	problem	NOUN
american_scientific_journal-9669	83	13	such	such	ADJ
american_scientific_journal-9669	83	14	as	as	ADP
american_scientific_journal-9669	83	15	,	,	PUNCT
american_scientific_journal-9669	83	16	for	for	ADP
american_scientific_journal-9669	83	17	example	example	NOUN
american_scientific_journal-9669	83	18	,	,	PUNCT
american_scientific_journal-9669	83	19	the	the	DET
american_scientific_journal-9669	83	20	attempt	attempt	NOUN
american_scientific_journal-9669	83	21	to	to	PART
american_scientific_journal-9669	83	22	reduce	reduce	VERB
american_scientific_journal-9669	83	23	the	the	DET
american_scientific_journal-9669	83	24	declared	declare	VERB
american_scientific_journal-9669	83	25	tax	tax	NOUN
american_scientific_journal-9669	83	26	profit	profit	NOUN
american_scientific_journal-9669	83	27	,	,	PUNCT
american_scientific_journal-9669	83	28	the	the	DET
american_scientific_journal-9669	83	29	non	non	NOUN
american_scientific_journal-9669	83	30	-	-	NOUN
american_scientific_journal-9669	83	31	equalization	equalization	NOUN
american_scientific_journal-9669	83	32	of	of	ADP
american_scientific_journal-9669	83	33	corporate	corporate	ADJ
american_scientific_journal-9669	83	34	tax	tax	NOUN
american_scientific_journal-9669	83	35	charges	charge	NOUN
american_scientific_journal-9669	83	36	,	,	PUNCT
american_scientific_journal-9669	83	37	corruption	corruption	NOUN
american_scientific_journal-9669	83	38	,	,	PUNCT
american_scientific_journal-9669	83	39	tax	tax	NOUN
american_scientific_journal-9669	83	40	evasion	evasion	NOUN
american_scientific_journal-9669	83	41	and	and	CCONJ
american_scientific_journal-9669	83	42	the	the	DET
american_scientific_journal-9669	83	43	transfer	transfer	NOUN
american_scientific_journal-9669	83	44	of	of	ADP
american_scientific_journal-9669	83	45	profit	profit	NOUN
american_scientific_journal-9669	83	46	.	.	PUNCT
american_scientific_journal-9669	84	1	tax	tax	NOUN
american_scientific_journal-9669	84	2	evasion	evasion	NOUN
american_scientific_journal-9669	84	3	consists	consist	VERB
american_scientific_journal-9669	84	4	of	of	ADP
american_scientific_journal-9669	84	5	the	the	DET
american_scientific_journal-9669	84	6	violation	violation	NOUN
american_scientific_journal-9669	84	7	of	of	ADP
american_scientific_journal-9669	84	8	tax	tax	NOUN
american_scientific_journal-9669	84	9	law	law	NOUN
american_scientific_journal-9669	84	10	with	with	ADP
american_scientific_journal-9669	84	11	a	a	DET
american_scientific_journal-9669	84	12	view	view	NOUN
american_scientific_journal-9669	84	13	to	to	ADP
american_scientific_journal-9669	84	14	totally	totally	ADV
american_scientific_journal-9669	84	15	or	or	CCONJ
american_scientific_journal-9669	84	16	partially	partially	ADV
american_scientific_journal-9669	84	17	evading	evade	VERB
american_scientific_journal-9669	84	18	the	the	DET
american_scientific_journal-9669	84	19	payment	payment	NOUN
american_scientific_journal-9669	84	20	of	of	ADP
american_scientific_journal-9669	84	21	tax	tax	NOUN
american_scientific_journal-9669	84	22	,	,	PUNCT
american_scientific_journal-9669	84	23	or	or	CCONJ
american_scientific_journal-9669	84	24	even	even	ADV
american_scientific_journal-9669	84	25	with	with	ADP
american_scientific_journal-9669	84	26	a	a	DET
american_scientific_journal-9669	84	27	view	view	NOUN
american_scientific_journal-9669	84	28	to	to	ADP
american_scientific_journal-9669	84	29	obtaining	obtain	VERB
american_scientific_journal-9669	84	30	tax	tax	NOUN
american_scientific_journal-9669	84	31	refunds	refund	NOUN
american_scientific_journal-9669	84	32	to	to	PART
american_scientific_journal-9669	84	33	which	which	PRON
american_scientific_journal-9669	84	34	the	the	DET
american_scientific_journal-9669	84	35	taxpayer	taxpayer	NOUN
american_scientific_journal-9669	84	36	is	be	AUX
american_scientific_journal-9669	84	37	not	not	PART
american_scientific_journal-9669	84	38	entitled	entitle	VERB
american_scientific_journal-9669	84	39	[	[	X
american_scientific_journal-9669	84	40	10	10	NUM
american_scientific_journal-9669	84	41	:	:	SYM
american_scientific_journal-9669	84	42	11	11	NUM
american_scientific_journal-9669	84	43	]	]	PUNCT
american_scientific_journal-9669	84	44	.	.	PUNCT
american_scientific_journal-9669	85	1	the	the	DET
american_scientific_journal-9669	85	2	tax	tax	NOUN
american_scientific_journal-9669	85	3	base	base	NOUN
american_scientific_journal-9669	85	4	bias	bias	NOUN
american_scientific_journal-9669	85	5	is	be	AUX
american_scientific_journal-9669	85	6	accentuated	accentuate	VERB
american_scientific_journal-9669	85	7	by	by	ADP
american_scientific_journal-9669	85	8	the	the	DET
american_scientific_journal-9669	85	9	tax	tax	NOUN
american_scientific_journal-9669	85	10	deduction	deduction	NOUN
american_scientific_journal-9669	85	11	of	of	ADP
american_scientific_journal-9669	85	12	interest	interest	NOUN
american_scientific_journal-9669	85	13	charges	charge	NOUN
american_scientific_journal-9669	85	14	on	on	ADP
american_scientific_journal-9669	85	15	borrowed	borrow	VERB
american_scientific_journal-9669	85	16	funds	fund	NOUN
american_scientific_journal-9669	85	17	.	.	PUNCT
american_scientific_journal-9669	86	1	this	this	DET
american_scientific_journal-9669	86	2	deduction	deduction	NOUN
american_scientific_journal-9669	86	3	of	of	ADP
american_scientific_journal-9669	86	4	interest	interest	NOUN
american_scientific_journal-9669	86	5	on	on	ADP
american_scientific_journal-9669	86	6	borrowed	borrow	VERB
american_scientific_journal-9669	86	7	funds	fund	NOUN
american_scientific_journal-9669	86	8	significantly	significantly	ADV
american_scientific_journal-9669	86	9	reduces	reduce	VERB
american_scientific_journal-9669	86	10	the	the	DET
american_scientific_journal-9669	86	11	tax	tax	NOUN
american_scientific_journal-9669	86	12	base	base	NOUN
american_scientific_journal-9669	86	13	to	to	ADP
american_scientific_journal-9669	86	14	two	two	NUM
american_scientific_journal-9669	86	15	components	component	NOUN
american_scientific_journal-9669	86	16	which	which	PRON
american_scientific_journal-9669	86	17	are	be	AUX
american_scientific_journal-9669	86	18	corporate	corporate	ADJ
american_scientific_journal-9669	86	19	income	income	NOUN
american_scientific_journal-9669	86	20	tax	tax	NOUN
american_scientific_journal-9669	86	21	and	and	CCONJ
american_scientific_journal-9669	86	22	the	the	DET
american_scientific_journal-9669	86	23	dividend	dividend	NOUN
american_scientific_journal-9669	86	24	,	,	PUNCT
american_scientific_journal-9669	86	25	i.e.	i.e.	X
american_scientific_journal-9669	86	26	,	,	PUNCT
american_scientific_journal-9669	86	27	the	the	DET
american_scientific_journal-9669	86	28	earnings	earning	NOUN
american_scientific_journal-9669	86	29	before	before	ADP
american_scientific_journal-9669	86	30	taxes	taxis	NOUN
american_scientific_journal-9669	86	31	(	(	PUNCT
american_scientific_journal-9669	86	32	ebt	ebt	PROPN
american_scientific_journal-9669	86	33	)	)	PUNCT
american_scientific_journal-9669	86	34	.	.	PUNCT
american_scientific_journal-9669	87	1	the	the	DET
american_scientific_journal-9669	87	2	tax	tax	NOUN
american_scientific_journal-9669	87	3	deduction	deduction	NOUN
american_scientific_journal-9669	87	4	of	of	ADP
american_scientific_journal-9669	87	5	interest	interest	NOUN
american_scientific_journal-9669	87	6	from	from	ADP
american_scientific_journal-9669	87	7	borrowed	borrow	VERB
american_scientific_journal-9669	87	8	funds	fund	NOUN
american_scientific_journal-9669	87	9	can	can	AUX
american_scientific_journal-9669	87	10	lead	lead	VERB
american_scientific_journal-9669	87	11	to	to	ADP
american_scientific_journal-9669	87	12	nullification	nullification	NOUN
american_scientific_journal-9669	87	13	of	of	ADP
american_scientific_journal-9669	87	14	the	the	DET
american_scientific_journal-9669	87	15	tax	tax	NOUN
american_scientific_journal-9669	87	16	base	base	NOUN
american_scientific_journal-9669	87	17	if	if	SCONJ
american_scientific_journal-9669	87	18	ebit	ebit	NOUN
american_scientific_journal-9669	87	19	consists	consist	VERB
american_scientific_journal-9669	87	20	only	only	ADV
american_scientific_journal-9669	87	21	of	of	ADP
american_scientific_journal-9669	87	22	"	"	PUNCT
american_scientific_journal-9669	87	23	interest	interest	NOUN
american_scientific_journal-9669	87	24	which	which	PRON
american_scientific_journal-9669	87	25	is	be	AUX
american_scientific_journal-9669	87	26	not	not	PART
american_scientific_journal-9669	87	27	taxed	tax	VERB
american_scientific_journal-9669	87	28	at	at	ADP
american_scientific_journal-9669	87	29	the	the	DET
american_scientific_journal-9669	87	30	enterprise	enterprise	NOUN
american_scientific_journal-9669	87	31	level	level	NOUN
american_scientific_journal-9669	87	32	and	and	CCONJ
american_scientific_journal-9669	87	33	can	can	AUX
american_scientific_journal-9669	87	34	not	not	PART
american_scientific_journal-9669	87	35	be	be	AUX
american_scientific_journal-9669	87	36	taxed	tax	VERB
american_scientific_journal-9669	87	37	at	at	ADV
american_scientific_journal-9669	87	38	all	all	ADV
american_scientific_journal-9669	87	39	if	if	SCONJ
american_scientific_journal-9669	87	40	it	it	PRON
american_scientific_journal-9669	87	41	accrues	accrue	VERB
american_scientific_journal-9669	87	42	to	to	ADP
american_scientific_journal-9669	87	43	foreign	foreign	ADJ
american_scientific_journal-9669	87	44	debt	debt	NOUN
american_scientific_journal-9669	87	45	holders	holder	NOUN
american_scientific_journal-9669	87	46	or	or	CCONJ
american_scientific_journal-9669	87	47	exempt	exempt	ADJ
american_scientific_journal-9669	87	48	entities	entity	NOUN
american_scientific_journal-9669	87	49	”	"	PUNCT
american_scientific_journal-9669	88	1	[	[	X
american_scientific_journal-9669	88	2	8	8	NUM
american_scientific_journal-9669	88	3	:	:	SYM
american_scientific_journal-9669	88	4	811	811	NUM
american_scientific_journal-9669	88	5	]	]	PUNCT
american_scientific_journal-9669	88	6	.	.	PUNCT
american_scientific_journal-9669	89	1	this	this	DET
american_scientific_journal-9669	89	2	state	state	NOUN
american_scientific_journal-9669	89	3	of	of	ADP
american_scientific_journal-9669	89	4	affairs	affair	NOUN
american_scientific_journal-9669	89	5	is	be	AUX
american_scientific_journal-9669	89	6	at	at	ADP
american_scientific_journal-9669	89	7	the	the	DET
american_scientific_journal-9669	89	8	root	root	NOUN
american_scientific_journal-9669	89	9	of	of	ADP
american_scientific_journal-9669	89	10	the	the	DET
american_scientific_journal-9669	89	11	phenomenon	phenomenon	NOUN
american_scientific_journal-9669	89	12	of	of	ADP
american_scientific_journal-9669	89	13	national	national	ADJ
american_scientific_journal-9669	89	14	tax	tax	NOUN
american_scientific_journal-9669	89	15	base	base	NOUN
american_scientific_journal-9669	89	16	erosion	erosion	NOUN
american_scientific_journal-9669	89	17	and	and	CCONJ
american_scientific_journal-9669	89	18	profit	profit	NOUN
american_scientific_journal-9669	89	19	shifting	shifting	NOUN
american_scientific_journal-9669	89	20	,	,	PUNCT
american_scientific_journal-9669	89	21	known	know	VERB
american_scientific_journal-9669	89	22	as	as	ADP
american_scientific_journal-9669	89	23	"	"	PUNCT
american_scientific_journal-9669	89	24	base	base	NOUN
american_scientific_journal-9669	89	25	erosion	erosion	NOUN
american_scientific_journal-9669	89	26	and	and	CCONJ
american_scientific_journal-9669	89	27	profit	profit	NOUN
american_scientific_journal-9669	89	28	shifting	shifting	NOUN
american_scientific_journal-9669	89	29	(	(	PUNCT
american_scientific_journal-9669	89	30	beps	bep	NOUN
american_scientific_journal-9669	89	31	)	)	PUNCT
american_scientific_journal-9669	89	32	"	"	PUNCT
american_scientific_journal-9669	89	33	,	,	PUNCT
american_scientific_journal-9669	89	34	which	which	PRON
american_scientific_journal-9669	89	35	refers	refer	VERB
american_scientific_journal-9669	89	36	to	to	ADP
american_scientific_journal-9669	89	37	tax	tax	NOUN
american_scientific_journal-9669	89	38	planning	planning	NOUN
american_scientific_journal-9669	89	39	strategies	strategy	NOUN
american_scientific_journal-9669	89	40	that	that	PRON
american_scientific_journal-9669	89	41	exploit	exploit	VERB
american_scientific_journal-9669	89	42	weaknesses	weakness	NOUN
american_scientific_journal-9669	89	43	and	and	CCONJ
american_scientific_journal-9669	89	44	disparities	disparity	NOUN
american_scientific_journal-9669	89	45	in	in	ADP
american_scientific_journal-9669	89	46	the	the	DET
american_scientific_journal-9669	89	47	rules	rule	NOUN
american_scientific_journal-9669	89	48	of	of	ADP
american_scientific_journal-9669	89	49	corporate	corporate	ADJ
american_scientific_journal-9669	89	50	tax	tax	NOUN
american_scientific_journal-9669	89	51	regimes	regime	NOUN
american_scientific_journal-9669	89	52	to	to	PART
american_scientific_journal-9669	89	53	“	"	PUNCT
american_scientific_journal-9669	89	54	disappear	disappear	VERB
american_scientific_journal-9669	89	55	”	"	PUNCT
american_scientific_journal-9669	89	56	profits	profit	NOUN
american_scientific_journal-9669	89	57	for	for	ADP
american_scientific_journal-9669	89	58	tax	tax	NOUN
american_scientific_journal-9669	89	59	purposes	purpose	NOUN
american_scientific_journal-9669	89	60	or	or	CCONJ
american_scientific_journal-9669	89	61	shift	shift	VERB
american_scientific_journal-9669	89	62	them	they	PRON
american_scientific_journal-9669	89	63	to	to	ADP
american_scientific_journal-9669	89	64	countries	country	NOUN
american_scientific_journal-9669	89	65	or	or	CCONJ
american_scientific_journal-9669	89	66	territories	territory	NOUN
american_scientific_journal-9669	89	67	where	where	SCONJ
american_scientific_journal-9669	89	68	the	the	DET
american_scientific_journal-9669	89	69	firm	firm	NOUN
american_scientific_journal-9669	89	70	has	have	VERB
american_scientific_journal-9669	89	71	little	little	ADJ
american_scientific_journal-9669	89	72	real	real	ADJ
american_scientific_journal-9669	89	73	business	business	NOUN
american_scientific_journal-9669	89	74	activity	activity	NOUN
american_scientific_journal-9669	89	75	,	,	PUNCT
american_scientific_journal-9669	89	76	but	but	CCONJ
american_scientific_journal-9669	89	77	where	where	SCONJ
american_scientific_journal-9669	89	78	they	they	PRON
american_scientific_journal-9669	89	79	are	be	AUX
american_scientific_journal-9669	89	80	low	low	ADV
american_scientific_journal-9669	89	81	taxed	tax	VERB
american_scientific_journal-9669	89	82	,	,	PUNCT
american_scientific_journal-9669	89	83	which	which	PRON
american_scientific_journal-9669	89	84	results	result	VERB
american_scientific_journal-9669	89	85	in	in	ADP
american_scientific_journal-9669	89	86	a	a	DET
american_scientific_journal-9669	89	87	low	low	ADJ
american_scientific_journal-9669	89	88	or	or	CCONJ
american_scientific_journal-9669	89	89	zero	zero	NUM
american_scientific_journal-9669	89	90	corporate	corporate	ADJ
american_scientific_journal-9669	89	91	tax	tax	NOUN
american_scientific_journal-9669	89	92	charge	charge	NOUN
american_scientific_journal-9669	89	93	for	for	ADP
american_scientific_journal-9669	89	94	the	the	DET
american_scientific_journal-9669	89	95	firm	firm	NOUN
american_scientific_journal-9669	89	96	.	.	PUNCT
american_scientific_journal-9669	90	1	according	accord	VERB
american_scientific_journal-9669	90	2	to	to	ADP
american_scientific_journal-9669	90	3	the	the	DET
american_scientific_journal-9669	90	4	oecd	oecd	PROPN
american_scientific_journal-9669	90	5	[	[	X
american_scientific_journal-9669	90	6	29	29	NUM
american_scientific_journal-9669	90	7	:	:	SYM
american_scientific_journal-9669	90	8	1	1	NUM
american_scientific_journal-9669	90	9	]	]	PUNCT
american_scientific_journal-9669	90	10	,	,	PUNCT
american_scientific_journal-9669	90	11	“	"	PUNCT
american_scientific_journal-9669	90	12	globalization	globalization	NOUN
american_scientific_journal-9669	90	13	has	have	AUX
american_scientific_journal-9669	90	14	opened	open	VERB
american_scientific_journal-9669	90	15	up	up	ADP
american_scientific_journal-9669	90	16	possibilities	possibility	NOUN
american_scientific_journal-9669	90	17	for	for	SCONJ
american_scientific_journal-9669	90	18	multinational	multinational	ADJ
american_scientific_journal-9669	90	19	firms	firm	NOUN
american_scientific_journal-9669	90	20	to	to	PART
american_scientific_journal-9669	90	21	considerably	considerably	ADV
american_scientific_journal-9669	90	22	reduce	reduce	VERB
american_scientific_journal-9669	90	23	their	their	PRON
american_scientific_journal-9669	90	24	tax	tax	NOUN
american_scientific_journal-9669	90	25	burden	burden	NOUN
american_scientific_journal-9669	90	26	,	,	PUNCT
american_scientific_journal-9669	90	27	by	by	ADP
american_scientific_journal-9669	90	28	resorting	resort	VERB
american_scientific_journal-9669	90	29	to	to	ADP
american_scientific_journal-9669	90	30	schemes	scheme	NOUN
american_scientific_journal-9669	90	31	allowing	allow	VERB
american_scientific_journal-9669	90	32	either	either	CCONJ
american_scientific_journal-9669	90	33	to	to	PART
american_scientific_journal-9669	90	34	eliminate	eliminate	VERB
american_scientific_journal-9669	90	35	profits	profit	NOUN
american_scientific_journal-9669	90	36	or	or	CCONJ
american_scientific_journal-9669	90	37	to	to	PART
american_scientific_journal-9669	90	38	transfer	transfer	VERB
american_scientific_journal-9669	90	39	them	they	PRON
american_scientific_journal-9669	90	40	artificially	artificially	ADV
american_scientific_journal-9669	90	41	to	to	ADP
american_scientific_journal-9669	90	42	zones	zone	NOUN
american_scientific_journal-9669	90	43	with	with	ADP
american_scientific_journal-9669	90	44	low	low	ADJ
american_scientific_journal-9669	90	45	or	or	CCONJ
american_scientific_journal-9669	90	46	no	no	PRON
american_scientific_journal-9669	90	47	taxation	taxation	NOUN
american_scientific_journal-9669	90	48	.	.	PUNCT
american_scientific_journal-9669	91	1	it	it	PRON
american_scientific_journal-9669	91	2	is	be	AUX
american_scientific_journal-9669	91	3	this	this	DET
american_scientific_journal-9669	91	4	phenomenon	phenomenon	NOUN
american_scientific_journal-9669	91	5	that	that	PRON
american_scientific_journal-9669	91	6	is	be	AUX
american_scientific_journal-9669	91	7	referred	refer	VERB
american_scientific_journal-9669	91	8	to	to	ADP
american_scientific_journal-9669	91	9	as	as	ADP
american_scientific_journal-9669	91	10	“	"	PUNCT
american_scientific_journal-9669	91	11	base	base	NOUN
american_scientific_journal-9669	91	12	erosion	erosion	NOUN
american_scientific_journal-9669	91	13	and	and	CCONJ
american_scientific_journal-9669	91	14	profit	profit	NOUN
american_scientific_journal-9669	91	15	shifting	shifting	NOUN
american_scientific_journal-9669	91	16	”	"	PUNCT
american_scientific_journal-9669	91	17	(	(	PUNCT
american_scientific_journal-9669	91	18	beps	bep	NOUN
american_scientific_journal-9669	91	19	)	)	PUNCT
american_scientific_journal-9669	91	20	”	"	PUNCT
american_scientific_journal-9669	91	21	.	.	PUNCT
american_scientific_journal-9669	92	1	it	it	PRON
american_scientific_journal-9669	92	2	is	be	AUX
american_scientific_journal-9669	92	3	clear	clear	ADJ
american_scientific_journal-9669	92	4	and	and	CCONJ
american_scientific_journal-9669	92	5	obvious	obvious	ADJ
american_scientific_journal-9669	92	6	that	that	SCONJ
american_scientific_journal-9669	92	7	the	the	DET
american_scientific_journal-9669	92	8	firm	firm	NOUN
american_scientific_journal-9669	92	9	's	's	PART
american_scientific_journal-9669	92	10	taxable	taxable	ADJ
american_scientific_journal-9669	92	11	profit	profit	NOUN
american_scientific_journal-9669	92	12	and	and	CCONJ
american_scientific_journal-9669	92	13	the	the	DET
american_scientific_journal-9669	92	14	corporate	corporate	ADJ
american_scientific_journal-9669	92	15	tax	tax	NOUN
american_scientific_journal-9669	92	16	charge	charge	NOUN
american_scientific_journal-9669	92	17	are	be	AUX
american_scientific_journal-9669	92	18	both	both	PRON
american_scientific_journal-9669	92	19	obtained	obtain	VERB
american_scientific_journal-9669	92	20	at	at	ADP
american_scientific_journal-9669	92	21	time	time	NOUN
american_scientific_journal-9669	92	22	(	(	PUNCT
american_scientific_journal-9669	92	23	t+1	t+1	NUM
american_scientific_journal-9669	92	24	)	)	PUNCT
american_scientific_journal-9669	92	25	if	if	SCONJ
american_scientific_journal-9669	92	26	the	the	DET
american_scientific_journal-9669	92	27	firm	firm	NOUN
american_scientific_journal-9669	92	28	's	's	PART
american_scientific_journal-9669	92	29	investment	investment	NOUN
american_scientific_journal-9669	92	30	that	that	PRON
american_scientific_journal-9669	92	31	generates	generate	VERB
american_scientific_journal-9669	92	32	this	this	DET
american_scientific_journal-9669	92	33	profit	profit	NOUN
american_scientific_journal-9669	92	34	has	have	AUX
american_scientific_journal-9669	92	35	been	be	AUX
american_scientific_journal-9669	92	36	financed	finance	VERB
american_scientific_journal-9669	92	37	at	at	ADP
american_scientific_journal-9669	92	38	moment	moment	NOUN
american_scientific_journal-9669	92	39	t.	t.	NOUN
american_scientific_journal-9669	92	40	the	the	DET
american_scientific_journal-9669	92	41	taxable	taxable	ADJ
american_scientific_journal-9669	92	42	profit	profit	NOUN
american_scientific_journal-9669	92	43	after	after	ADP
american_scientific_journal-9669	92	44	the	the	DET
american_scientific_journal-9669	92	45	deduction	deduction	NOUN
american_scientific_journal-9669	92	46	of	of	ADP
american_scientific_journal-9669	92	47	the	the	DET
american_scientific_journal-9669	92	48	interest	interest	NOUN
american_scientific_journal-9669	92	49	of	of	ADP
american_scientific_journal-9669	92	50	the	the	DET
american_scientific_journal-9669	92	51	borrowed	borrow	VERB
american_scientific_journal-9669	92	52	funds	fund	NOUN
american_scientific_journal-9669	92	53	is	be	AUX
american_scientific_journal-9669	92	54	supposed	suppose	VERB
american_scientific_journal-9669	92	55	to	to	PART
american_scientific_journal-9669	92	56	cover	cover	VERB
american_scientific_journal-9669	92	57	the	the	DET
american_scientific_journal-9669	92	58	dividend	dividend	NOUN
american_scientific_journal-9669	92	59	and	and	CCONJ
american_scientific_journal-9669	92	60	the	the	DET
american_scientific_journal-9669	92	61	cit	cit	PROPN
american_scientific_journal-9669	92	62	and	and	CCONJ
american_scientific_journal-9669	92	63	can	can	AUX
american_scientific_journal-9669	92	64	in	in	ADP
american_scientific_journal-9669	92	65	no	no	DET
american_scientific_journal-9669	92	66	case	case	NOUN
american_scientific_journal-9669	92	67	be	be	AUX
american_scientific_journal-9669	92	68	the	the	DET
american_scientific_journal-9669	92	69	financing	financing	NOUN
american_scientific_journal-9669	92	70	whose	whose	DET
american_scientific_journal-9669	92	71	investment	investment	NOUN
american_scientific_journal-9669	92	72	generates	generate	VERB
american_scientific_journal-9669	92	73	the	the	DET
american_scientific_journal-9669	92	74	cit	cit	PROPN
american_scientific_journal-9669	92	75	.	.	PROPN
american_scientific_journal-9669	93	1	if	if	SCONJ
american_scientific_journal-9669	93	2	so	so	ADV
american_scientific_journal-9669	93	3	,	,	PUNCT
american_scientific_journal-9669	93	4	the	the	DET
american_scientific_journal-9669	93	5	financing	financing	NOUN
american_scientific_journal-9669	93	6	operation	operation	NOUN
american_scientific_journal-9669	93	7	of	of	ADP
american_scientific_journal-9669	93	8	the	the	DET
american_scientific_journal-9669	93	9	firm	firm	NOUN
american_scientific_journal-9669	93	10	would	would	AUX
american_scientific_journal-9669	93	11	be	be	AUX
american_scientific_journal-9669	93	12	circular	circular	ADJ
american_scientific_journal-9669	93	13	,	,	PUNCT
american_scientific_journal-9669	93	14	redundant	redundant	ADJ
american_scientific_journal-9669	93	15	and	and	CCONJ
american_scientific_journal-9669	93	16	very	very	ADV
american_scientific_journal-9669	93	17	complicated	complicated	ADJ
american_scientific_journal-9669	93	18	.	.	PUNCT
american_scientific_journal-9669	94	1	a	a	DET
american_scientific_journal-9669	94	2	questioning	questioning	NOUN
american_scientific_journal-9669	94	3	of	of	ADP
american_scientific_journal-9669	94	4	global	global	ADJ
american_scientific_journal-9669	94	5	sources	source	NOUN
american_scientific_journal-9669	94	6	of	of	ADP
american_scientific_journal-9669	94	7	financing	financing	NOUN
american_scientific_journal-9669	94	8	of	of	ADP
american_scientific_journal-9669	94	9	the	the	DET
american_scientific_journal-9669	94	10	firm	firm	NOUN
american_scientific_journal-9669	94	11	known	know	VERB
american_scientific_journal-9669	94	12	until	until	ADP
american_scientific_journal-9669	94	13	now	now	ADV
american_scientific_journal-9669	94	14	,	,	PUNCT
american_scientific_journal-9669	94	15	proves	prove	VERB
american_scientific_journal-9669	94	16	to	to	PART
american_scientific_journal-9669	94	17	be	be	AUX
american_scientific_journal-9669	94	18	necessary	necessary	ADJ
american_scientific_journal-9669	94	19	and	and	CCONJ
american_scientific_journal-9669	94	20	sufficient	sufficient	ADJ
american_scientific_journal-9669	94	21	in	in	ADP
american_scientific_journal-9669	94	22	order	order	NOUN
american_scientific_journal-9669	94	23	to	to	PART
american_scientific_journal-9669	94	24	reconsider	reconsider	VERB
american_scientific_journal-9669	94	25	the	the	DET
american_scientific_journal-9669	94	26	process	process	NOUN
american_scientific_journal-9669	94	27	of	of	ADP
american_scientific_journal-9669	94	28	financing	financing	NOUN
american_scientific_journal-9669	94	29	of	of	ADP
american_scientific_journal-9669	94	30	firm	firm	NOUN
american_scientific_journal-9669	94	31	to	to	PART
american_scientific_journal-9669	94	32	integrate	integrate	VERB
american_scientific_journal-9669	94	33	a	a	DET
american_scientific_journal-9669	94	34	third	third	ADJ
american_scientific_journal-9669	94	35	source	source	NOUN
american_scientific_journal-9669	94	36	of	of	ADP
american_scientific_journal-9669	94	37	financing	financing	NOUN
american_scientific_journal-9669	94	38	used	use	VERB
american_scientific_journal-9669	94	39	by	by	ADP
american_scientific_journal-9669	94	40	the	the	DET
american_scientific_journal-9669	94	41	firm	firm	NOUN
american_scientific_journal-9669	94	42	and	and	CCONJ
american_scientific_journal-9669	94	43	whose	whose	DET
american_scientific_journal-9669	94	44	charge	charge	NOUN
american_scientific_journal-9669	94	45	is	be	AUX
american_scientific_journal-9669	94	46	the	the	DET
american_scientific_journal-9669	94	47	corporate	corporate	ADJ
american_scientific_journal-9669	94	48	capital	capital	NOUN
american_scientific_journal-9669	94	49	tax	tax	NOUN
american_scientific_journal-9669	94	50	-	-	PUNCT
american_scientific_journal-9669	94	51	cct	cct	NOUN
american_scientific_journal-9669	94	52	.	.	PUNCT
american_scientific_journal-9669	95	1	the	the	DET
american_scientific_journal-9669	95	2	theoretical	theoretical	ADJ
american_scientific_journal-9669	95	3	literature	literature	NOUN
american_scientific_journal-9669	95	4	has	have	AUX
american_scientific_journal-9669	95	5	never	never	ADV
american_scientific_journal-9669	95	6	addressed	address	VERB
american_scientific_journal-9669	95	7	the	the	DET
american_scientific_journal-9669	95	8	issue	issue	NOUN
american_scientific_journal-9669	95	9	of	of	ADP
american_scientific_journal-9669	95	10	corporate	corporate	ADJ
american_scientific_journal-9669	95	11	financing	financing	NOUN
american_scientific_journal-9669	95	12	from	from	ADP
american_scientific_journal-9669	95	13	this	this	DET
american_scientific_journal-9669	95	14	aspect	aspect	NOUN
american_scientific_journal-9669	95	15	;	;	PUNCT
american_scientific_journal-9669	95	16	it	it	PRON
american_scientific_journal-9669	95	17	treated	treat	VERB
american_scientific_journal-9669	95	18	the	the	DET
american_scientific_journal-9669	95	19	financing	financing	NOUN
american_scientific_journal-9669	95	20	of	of	ADP
american_scientific_journal-9669	95	21	the	the	DET
american_scientific_journal-9669	95	22	firm	firm	NOUN
american_scientific_journal-9669	95	23	by	by	ADP
american_scientific_journal-9669	95	24	always	always	ADV
american_scientific_journal-9669	95	25	considering	consider	VERB
american_scientific_journal-9669	95	26	the	the	DET
american_scientific_journal-9669	95	27	cit	cit	PROPN
american_scientific_journal-9669	95	28	as	as	ADP
american_scientific_journal-9669	95	29	a	a	DET
american_scientific_journal-9669	95	30	constraint	constraint	NOUN
american_scientific_journal-9669	95	31	to	to	PART
american_scientific_journal-9669	95	32	be	be	AUX
american_scientific_journal-9669	95	33	respected	respect	VERB
american_scientific_journal-9669	95	34	.	.	PUNCT
american_scientific_journal-9669	96	1	the	the	DET
american_scientific_journal-9669	96	2	question	question	NOUN
american_scientific_journal-9669	96	3	that	that	SCONJ
american_scientific_journal-9669	96	4	american	american	ADJ
american_scientific_journal-9669	96	5	academic	academic	ADJ
american_scientific_journal-9669	96	6	scientific	scientific	ADJ
american_scientific_journal-9669	96	7	research	research	NOUN
american_scientific_journal-9669	96	8	journal	journal	NOUN
american_scientific_journal-9669	96	9	for	for	ADP
american_scientific_journal-9669	96	10	engineering	engineering	NOUN
american_scientific_journal-9669	96	11	,	,	PUNCT
american_scientific_journal-9669	96	12	technology	technology	NOUN
american_scientific_journal-9669	96	13	,	,	PUNCT
american_scientific_journal-9669	96	14	and	and	CCONJ
american_scientific_journal-9669	96	15	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	96	16	96	96	NUM
american_scientific_journal-9669	96	17	,	,	PUNCT
american_scientific_journal-9669	96	18	no1,pp	no1,pp	DET
american_scientific_journal-9669	96	19	149	149	NUM
american_scientific_journal-9669	96	20	-	-	SYM
american_scientific_journal-9669	96	21	165	165	NUM
american_scientific_journal-9669	96	22	154	154	NUM
american_scientific_journal-9669	96	23	arises	arise	VERB
american_scientific_journal-9669	96	24	is	be	AUX
american_scientific_journal-9669	96	25	whether	whether	SCONJ
american_scientific_journal-9669	96	26	there	there	PRON
american_scientific_journal-9669	96	27	is	be	VERB
american_scientific_journal-9669	96	28	a	a	DET
american_scientific_journal-9669	96	29	contribution	contribution	NOUN
american_scientific_journal-9669	96	30	of	of	ADP
american_scientific_journal-9669	96	31	funds	fund	NOUN
american_scientific_journal-9669	96	32	by	by	ADP
american_scientific_journal-9669	96	33	the	the	DET
american_scientific_journal-9669	96	34	state	state	NOUN
american_scientific_journal-9669	96	35	to	to	ADP
american_scientific_journal-9669	96	36	the	the	DET
american_scientific_journal-9669	96	37	firm	firm	NOUN
american_scientific_journal-9669	96	38	whose	whose	DET
american_scientific_journal-9669	96	39	remuneration	remuneration	NOUN
american_scientific_journal-9669	96	40	is	be	AUX
american_scientific_journal-9669	96	41	the	the	DET
american_scientific_journal-9669	96	42	cit	cit	PROPN
american_scientific_journal-9669	96	43	.	.	PUNCT
american_scientific_journal-9669	97	1	many	many	ADJ
american_scientific_journal-9669	97	2	studies	study	NOUN
american_scientific_journal-9669	97	3	of	of	ADP
american_scientific_journal-9669	97	4	the	the	DET
american_scientific_journal-9669	97	5	financial	financial	ADJ
american_scientific_journal-9669	97	6	theory	theory	NOUN
american_scientific_journal-9669	97	7	of	of	ADP
american_scientific_journal-9669	97	8	the	the	DET
american_scientific_journal-9669	97	9	firm	firm	NOUN
american_scientific_journal-9669	97	10	have	have	AUX
american_scientific_journal-9669	97	11	not	not	PART
american_scientific_journal-9669	97	12	explicitly	explicitly	ADV
american_scientific_journal-9669	97	13	addressed	address	VERB
american_scientific_journal-9669	97	14	this	this	DET
american_scientific_journal-9669	97	15	problem	problem	NOUN
american_scientific_journal-9669	97	16	.	.	PUNCT
american_scientific_journal-9669	98	1	indeed	indeed	ADV
american_scientific_journal-9669	98	2	,	,	PUNCT
american_scientific_journal-9669	98	3	for	for	ADP
american_scientific_journal-9669	98	4	charreaux	charreaux	NOUN
american_scientific_journal-9669	98	5	[	[	X
american_scientific_journal-9669	98	6	7	7	NUM
american_scientific_journal-9669	98	7	]	]	PUNCT
american_scientific_journal-9669	98	8	,	,	PUNCT
american_scientific_journal-9669	98	9	tax	tax	NOUN
american_scientific_journal-9669	98	10	levies	levy	NOUN
american_scientific_journal-9669	98	11	constitute	constitute	VERB
american_scientific_journal-9669	98	12	a	a	DET
american_scientific_journal-9669	98	13	particular	particular	ADJ
american_scientific_journal-9669	98	14	form	form	NOUN
american_scientific_journal-9669	98	15	of	of	ADP
american_scientific_journal-9669	98	16	distribution	distribution	NOUN
american_scientific_journal-9669	98	17	intended	intend	VERB
american_scientific_journal-9669	98	18	to	to	PART
american_scientific_journal-9669	98	19	remunerate	remunerate	VERB
american_scientific_journal-9669	98	20	the	the	DET
american_scientific_journal-9669	98	21	collective	collective	ADJ
american_scientific_journal-9669	98	22	services	service	NOUN
american_scientific_journal-9669	98	23	offered	offer	VERB
american_scientific_journal-9669	98	24	by	by	ADP
american_scientific_journal-9669	98	25	the	the	DET
american_scientific_journal-9669	98	26	state	state	NOUN
american_scientific_journal-9669	98	27	(	(	PUNCT
american_scientific_journal-9669	98	28	infrastructure	infrastructure	NOUN
american_scientific_journal-9669	98	29	,	,	PUNCT
american_scientific_journal-9669	98	30	security	security	NOUN
american_scientific_journal-9669	98	31	,	,	PUNCT
american_scientific_journal-9669	98	32	education	education	NOUN
american_scientific_journal-9669	98	33	,	,	PUNCT
american_scientific_journal-9669	98	34	etc	etc	X
american_scientific_journal-9669	98	35	.	.	X
american_scientific_journal-9669	98	36	)	)	PUNCT
american_scientific_journal-9669	98	37	.	.	PUNCT
american_scientific_journal-9669	99	1	moreover	moreover	ADV
american_scientific_journal-9669	99	2	,	,	PUNCT
american_scientific_journal-9669	99	3	in	in	ADP
american_scientific_journal-9669	99	4	his	his	PRON
american_scientific_journal-9669	99	5	model	model	NOUN
american_scientific_journal-9669	99	6	of	of	ADP
american_scientific_journal-9669	99	7	the	the	DET
american_scientific_journal-9669	99	8	financial	financial	ADJ
american_scientific_journal-9669	99	9	circuit	circuit	NOUN
american_scientific_journal-9669	99	10	,	,	PUNCT
american_scientific_journal-9669	99	11	this	this	DET
american_scientific_journal-9669	99	12	author	author	NOUN
american_scientific_journal-9669	99	13	excludes	exclude	VERB
american_scientific_journal-9669	99	14	the	the	DET
american_scientific_journal-9669	99	15	state	state	NOUN
american_scientific_journal-9669	99	16	and	and	CCONJ
american_scientific_journal-9669	99	17	pays	pay	VERB
american_scientific_journal-9669	99	18	attention	attention	NOUN
american_scientific_journal-9669	99	19	only	only	ADV
american_scientific_journal-9669	99	20	to	to	ADP
american_scientific_journal-9669	99	21	managers	manager	NOUN
american_scientific_journal-9669	99	22	,	,	PUNCT
american_scientific_journal-9669	99	23	shareholders	shareholder	NOUN
american_scientific_journal-9669	99	24	and	and	CCONJ
american_scientific_journal-9669	99	25	creditors	creditor	NOUN
american_scientific_journal-9669	99	26	.	.	PUNCT
american_scientific_journal-9669	100	1	it	it	PRON
american_scientific_journal-9669	100	2	would	would	AUX
american_scientific_journal-9669	100	3	therefore	therefore	ADV
american_scientific_journal-9669	100	4	be	be	AUX
american_scientific_journal-9669	100	5	wise	wise	ADJ
american_scientific_journal-9669	100	6	to	to	PART
american_scientific_journal-9669	100	7	now	now	ADV
american_scientific_journal-9669	100	8	include	include	VERB
american_scientific_journal-9669	100	9	the	the	DET
american_scientific_journal-9669	100	10	state	state	NOUN
american_scientific_journal-9669	100	11	as	as	ADP
american_scientific_journal-9669	100	12	one	one	NUM
american_scientific_journal-9669	100	13	of	of	ADP
american_scientific_journal-9669	100	14	the	the	DET
american_scientific_journal-9669	100	15	financial	financial	ADJ
american_scientific_journal-9669	100	16	partners	partner	NOUN
american_scientific_journal-9669	100	17	of	of	ADP
american_scientific_journal-9669	100	18	the	the	DET
american_scientific_journal-9669	100	19	firm	firm	NOUN
american_scientific_journal-9669	100	20	insofar	insofar	ADV
american_scientific_journal-9669	100	21	as	as	SCONJ
american_scientific_journal-9669	100	22	the	the	DET
american_scientific_journal-9669	100	23	latter	latter	ADJ
american_scientific_journal-9669	100	24	pays	pay	VERB
american_scientific_journal-9669	100	25	the	the	DET
american_scientific_journal-9669	100	26	corporate	corporate	ADJ
american_scientific_journal-9669	100	27	tax	tax	NOUN
american_scientific_journal-9669	100	28	in	in	ADP
american_scientific_journal-9669	100	29	return	return	NOUN
american_scientific_journal-9669	100	30	for	for	ADP
american_scientific_journal-9669	100	31	part	part	NOUN
american_scientific_journal-9669	100	32	of	of	ADP
american_scientific_journal-9669	100	33	the	the	DET
american_scientific_journal-9669	100	34	public	public	ADJ
american_scientific_journal-9669	100	35	collective	collective	ADJ
american_scientific_journal-9669	100	36	services	service	NOUN
american_scientific_journal-9669	100	37	that	that	PRON
american_scientific_journal-9669	100	38	it	it	PRON
american_scientific_journal-9669	100	39	uses	use	VERB
american_scientific_journal-9669	100	40	.	.	PUNCT
american_scientific_journal-9669	101	1	tax	tax	NOUN
american_scientific_journal-9669	101	2	today	today	NOUN
american_scientific_journal-9669	101	3	plays	play	VERB
american_scientific_journal-9669	101	4	an	an	DET
american_scientific_journal-9669	101	5	important	important	ADJ
american_scientific_journal-9669	101	6	economic	economic	ADJ
american_scientific_journal-9669	101	7	role	role	NOUN
american_scientific_journal-9669	101	8	and	and	CCONJ
american_scientific_journal-9669	101	9	is	be	AUX
american_scientific_journal-9669	101	10	no	no	ADV
american_scientific_journal-9669	101	11	longer	long	ADV
american_scientific_journal-9669	101	12	limited	limit	VERB
american_scientific_journal-9669	101	13	to	to	ADP
american_scientific_journal-9669	101	14	covering	cover	VERB
american_scientific_journal-9669	101	15	the	the	DET
american_scientific_journal-9669	101	16	traditional	traditional	ADJ
american_scientific_journal-9669	101	17	functions	function	NOUN
american_scientific_journal-9669	101	18	of	of	ADP
american_scientific_journal-9669	101	19	the	the	DET
american_scientific_journal-9669	101	20	state	state	NOUN
american_scientific_journal-9669	101	21	,	,	PUNCT
american_scientific_journal-9669	101	22	having	having	AUX
american_scientific_journal-9669	101	23	become	become	VERB
american_scientific_journal-9669	101	24	:	:	PUNCT
american_scientific_journal-9669	101	25			X
american_scientific_journal-9669	101	26	an	an	DET
american_scientific_journal-9669	101	27	instrument	instrument	NOUN
american_scientific_journal-9669	101	28	for	for	ADP
american_scientific_journal-9669	101	29	the	the	DET
american_scientific_journal-9669	101	30	redistribution	redistribution	NOUN
american_scientific_journal-9669	101	31	of	of	ADP
american_scientific_journal-9669	101	32	resources	resource	NOUN
american_scientific_journal-9669	101	33	(	(	PUNCT
american_scientific_journal-9669	101	34	example	example	NOUN
american_scientific_journal-9669	101	35	:	:	PUNCT
american_scientific_journal-9669	101	36	granting	grant	VERB
american_scientific_journal-9669	101	37	of	of	ADP
american_scientific_journal-9669	101	38	scholarships	scholarship	NOUN
american_scientific_journal-9669	101	39	,	,	PUNCT
american_scientific_journal-9669	101	40	subsidies	subsidy	NOUN
american_scientific_journal-9669	101	41	to	to	ADP
american_scientific_journal-9669	101	42	non	non	ADJ
american_scientific_journal-9669	101	43	-	-	ADJ
american_scientific_journal-9669	101	44	profit	profit	ADJ
american_scientific_journal-9669	101	45	organizations	organization	NOUN
american_scientific_journal-9669	101	46	,	,	PUNCT
american_scientific_journal-9669	101	47	etc	etc	X
american_scientific_journal-9669	101	48	.	.	X
american_scientific_journal-9669	101	49	)	)	PUNCT
american_scientific_journal-9669	101	50	,	,	PUNCT
american_scientific_journal-9669	101	51			PUNCT
american_scientific_journal-9669	101	52	an	an	DET
american_scientific_journal-9669	101	53	instrument	instrument	NOUN
american_scientific_journal-9669	101	54	of	of	ADP
american_scientific_journal-9669	101	55	economic	economic	ADJ
american_scientific_journal-9669	101	56	interventionism	interventionism	NOUN
american_scientific_journal-9669	101	57	by	by	ADP
american_scientific_journal-9669	101	58	the	the	DET
american_scientific_journal-9669	101	59	public	public	ADJ
american_scientific_journal-9669	101	60	authorities	authority	NOUN
american_scientific_journal-9669	101	61	(	(	PUNCT
american_scientific_journal-9669	101	62	aid	aid	NOUN
american_scientific_journal-9669	101	63	for	for	ADP
american_scientific_journal-9669	101	64	firms	firm	NOUN
american_scientific_journal-9669	101	65	in	in	ADP
american_scientific_journal-9669	101	66	difficulty	difficulty	NOUN
american_scientific_journal-9669	101	67	,	,	PUNCT
american_scientific_journal-9669	101	68	aid	aid	NOUN
american_scientific_journal-9669	101	69	for	for	ADP
american_scientific_journal-9669	101	70	new	new	ADJ
american_scientific_journal-9669	101	71	investments	investment	NOUN
american_scientific_journal-9669	101	72	,	,	PUNCT
american_scientific_journal-9669	101	73	fight	fight	VERB
american_scientific_journal-9669	101	74	against	against	ADP
american_scientific_journal-9669	101	75	environmental	environmental	ADJ
american_scientific_journal-9669	101	76	pollution	pollution	NOUN
american_scientific_journal-9669	101	77	,	,	PUNCT
american_scientific_journal-9669	101	78	etc	etc	X
american_scientific_journal-9669	101	79	.	.	X
american_scientific_journal-9669	101	80	)	)	PUNCT
american_scientific_journal-9669	102	1	[	[	X
american_scientific_journal-9669	102	2	10	10	NUM
american_scientific_journal-9669	102	3	]	]	PUNCT
american_scientific_journal-9669	102	4	.	.	PUNCT
american_scientific_journal-9669	103	1	if	if	SCONJ
american_scientific_journal-9669	103	2	corporate	corporate	ADJ
american_scientific_journal-9669	103	3	tax	tax	NOUN
american_scientific_journal-9669	103	4	is	be	AUX
american_scientific_journal-9669	103	5	the	the	DET
american_scientific_journal-9669	103	6	remuneration	remuneration	NOUN
american_scientific_journal-9669	103	7	of	of	ADP
american_scientific_journal-9669	103	8	a	a	DET
american_scientific_journal-9669	103	9	source	source	NOUN
american_scientific_journal-9669	103	10	of	of	ADP
american_scientific_journal-9669	103	11	financing	financing	NOUN
american_scientific_journal-9669	103	12	called	call	VERB
american_scientific_journal-9669	103	13	taxable	taxable	ADJ
american_scientific_journal-9669	103	14	funds	fund	NOUN
american_scientific_journal-9669	103	15	,	,	PUNCT
american_scientific_journal-9669	103	16	then	then	ADV
american_scientific_journal-9669	103	17	why	why	SCONJ
american_scientific_journal-9669	103	18	should	should	AUX
american_scientific_journal-9669	103	19	n't	not	PART
american_scientific_journal-9669	103	20	these	these	DET
american_scientific_journal-9669	103	21	funds	fund	NOUN
american_scientific_journal-9669	103	22	be	be	AUX
american_scientific_journal-9669	103	23	estimated	estimate	VERB
american_scientific_journal-9669	103	24	or	or	CCONJ
american_scientific_journal-9669	103	25	valued	value	VERB
american_scientific_journal-9669	103	26	as	as	ADP
american_scientific_journal-9669	103	27	a	a	DET
american_scientific_journal-9669	103	28	corporate	corporate	ADJ
american_scientific_journal-9669	103	29	tax	tax	NOUN
american_scientific_journal-9669	103	30	base	base	NOUN
american_scientific_journal-9669	103	31	?	?	PUNCT
american_scientific_journal-9669	104	1	this	this	PRON
american_scientific_journal-9669	104	2	could	could	AUX
american_scientific_journal-9669	104	3	solve	solve	VERB
american_scientific_journal-9669	104	4	the	the	DET
american_scientific_journal-9669	104	5	perennial	perennial	ADJ
american_scientific_journal-9669	104	6	and	and	CCONJ
american_scientific_journal-9669	104	7	controversial	controversial	ADJ
american_scientific_journal-9669	104	8	problem	problem	NOUN
american_scientific_journal-9669	104	9	of	of	ADP
american_scientific_journal-9669	104	10	capital	capital	NOUN
american_scientific_journal-9669	104	11	structure	structure	NOUN
american_scientific_journal-9669	104	12	and	and	CCONJ
american_scientific_journal-9669	104	13	other	other	ADJ
american_scientific_journal-9669	104	14	problems	problem	NOUN
american_scientific_journal-9669	104	15	caused	cause	VERB
american_scientific_journal-9669	104	16	by	by	ADP
american_scientific_journal-9669	104	17	current	current	ADJ
american_scientific_journal-9669	104	18	tax	tax	NOUN
american_scientific_journal-9669	104	19	systems	system	NOUN
american_scientific_journal-9669	104	20	to	to	ADP
american_scientific_journal-9669	104	21	the	the	DET
american_scientific_journal-9669	104	22	firm	firm	NOUN
american_scientific_journal-9669	104	23	.	.	PUNCT
american_scientific_journal-9669	105	1	in	in	ADP
american_scientific_journal-9669	105	2	sum	sum	NOUN
american_scientific_journal-9669	105	3	,	,	PUNCT
american_scientific_journal-9669	105	4	the	the	DET
american_scientific_journal-9669	105	5	tax	tax	NOUN
american_scientific_journal-9669	105	6	base	base	NOUN
american_scientific_journal-9669	105	7	bias	bias	NOUN
american_scientific_journal-9669	105	8	tends	tend	VERB
american_scientific_journal-9669	105	9	to	to	PART
american_scientific_journal-9669	105	10	fix	fix	VERB
american_scientific_journal-9669	105	11	a	a	DET
american_scientific_journal-9669	105	12	relatively	relatively	ADV
american_scientific_journal-9669	105	13	very	very	ADV
american_scientific_journal-9669	105	14	low	low	ADJ
american_scientific_journal-9669	105	15	tax	tax	NOUN
american_scientific_journal-9669	105	16	base	base	NOUN
american_scientific_journal-9669	105	17	,	,	PUNCT
american_scientific_journal-9669	105	18	as	as	SCONJ
american_scientific_journal-9669	105	19	opposed	oppose	VERB
american_scientific_journal-9669	105	20	to	to	ADP
american_scientific_journal-9669	105	21	the	the	DET
american_scientific_journal-9669	105	22	rate	rate	NOUN
american_scientific_journal-9669	105	23	bias	bias	NOUN
american_scientific_journal-9669	105	24	which	which	PRON
american_scientific_journal-9669	105	25	tends	tend	VERB
american_scientific_journal-9669	105	26	to	to	PART
american_scientific_journal-9669	105	27	keep	keep	VERB
american_scientific_journal-9669	105	28	the	the	DET
american_scientific_journal-9669	105	29	corporate	corporate	ADJ
american_scientific_journal-9669	105	30	tax	tax	NOUN
american_scientific_journal-9669	105	31	rate	rate	NOUN
american_scientific_journal-9669	105	32	relatively	relatively	ADV
american_scientific_journal-9669	105	33	very	very	ADV
american_scientific_journal-9669	105	34	high	high	ADJ
american_scientific_journal-9669	105	35	;	;	PUNCT
american_scientific_journal-9669	105	36	which	which	PRON
american_scientific_journal-9669	105	37	changes	change	VERB
american_scientific_journal-9669	105	38	the	the	DET
american_scientific_journal-9669	105	39	tax	tax	NOUN
american_scientific_journal-9669	105	40	system	system	NOUN
american_scientific_journal-9669	105	41	from	from	ADP
american_scientific_journal-9669	105	42	the	the	DET
american_scientific_journal-9669	105	43	"	"	PUNCT
american_scientific_journal-9669	105	44	broaden	broaden	ADJ
american_scientific_journal-9669	105	45	bases	basis	NOUN
american_scientific_journal-9669	105	46	,	,	PUNCT
american_scientific_journal-9669	105	47	low	low	ADJ
american_scientific_journal-9669	105	48	rates	rate	NOUN
american_scientific_journal-9669	105	49	"	"	PUNCT
american_scientific_journal-9669	105	50	type	type	NOUN
american_scientific_journal-9669	105	51	to	to	ADP
american_scientific_journal-9669	105	52	a	a	DET
american_scientific_journal-9669	105	53	tax	tax	NOUN
american_scientific_journal-9669	105	54	system	system	NOUN
american_scientific_journal-9669	105	55	of	of	ADP
american_scientific_journal-9669	105	56	the	the	DET
american_scientific_journal-9669	105	57	"	"	PUNCT
american_scientific_journal-9669	105	58	shrunk	shrunk	NOUN
american_scientific_journal-9669	105	59	bases	basis	NOUN
american_scientific_journal-9669	105	60	,	,	PUNCT
american_scientific_journal-9669	105	61	raise	raise	VERB
american_scientific_journal-9669	105	62	rates	rate	NOUN
american_scientific_journal-9669	105	63	"	"	PUNCT
american_scientific_journal-9669	105	64	type	type	NOUN
american_scientific_journal-9669	105	65	,	,	PUNCT
american_scientific_journal-9669	105	66	in	in	ADP
american_scientific_journal-9669	105	67	violation	violation	NOUN
american_scientific_journal-9669	105	68	of	of	ADP
american_scientific_journal-9669	105	69	the	the	DET
american_scientific_journal-9669	105	70	fundamental	fundamental	ADJ
american_scientific_journal-9669	105	71	principle	principle	NOUN
american_scientific_journal-9669	105	72	of	of	ADP
american_scientific_journal-9669	105	73	the	the	DET
american_scientific_journal-9669	105	74	theory	theory	NOUN
american_scientific_journal-9669	105	75	of	of	ADP
american_scientific_journal-9669	105	76	taxation	taxation	NOUN
american_scientific_journal-9669	105	77	,	,	PUNCT
american_scientific_journal-9669	105	78	specifying	specify	VERB
american_scientific_journal-9669	105	79	that	that	SCONJ
american_scientific_journal-9669	105	80	the	the	DET
american_scientific_journal-9669	105	81	ideal	ideal	ADJ
american_scientific_journal-9669	105	82	tax	tax	NOUN
american_scientific_journal-9669	105	83	is	be	AUX
american_scientific_journal-9669	105	84	"	"	PUNCT
american_scientific_journal-9669	105	85	to	to	ADP
american_scientific_journal-9669	105	86	low	low	ADJ
american_scientific_journal-9669	105	87	rate	rate	NOUN
american_scientific_journal-9669	105	88	,	,	PUNCT
american_scientific_journal-9669	105	89	applied	apply	VERB
american_scientific_journal-9669	105	90	to	to	ADP
american_scientific_journal-9669	105	91	a	a	DET
american_scientific_journal-9669	105	92	broad	broad	ADJ
american_scientific_journal-9669	105	93	and	and	CCONJ
american_scientific_journal-9669	105	94	inelastic	inelastic	ADJ
american_scientific_journal-9669	105	95	tax	tax	NOUN
american_scientific_journal-9669	105	96	base	base	NOUN
american_scientific_journal-9669	105	97	”	"	PUNCT
american_scientific_journal-9669	105	98	(	(	PUNCT
american_scientific_journal-9669	105	99	benassy	benassy	ADV
american_scientific_journal-9669	105	100	-	-	PUNCT
american_scientific_journal-9669	105	101	quéré	quéré	PROPN
american_scientific_journal-9669	105	102	and	and	CCONJ
american_scientific_journal-9669	105	103	his	his	PRON
american_scientific_journal-9669	105	104	colleagues	colleague	NOUN
american_scientific_journal-9669	105	105	,	,	PUNCT
american_scientific_journal-9669	105	106	2009a	2009a	NUM
american_scientific_journal-9669	105	107	cited	cite	VERB
american_scientific_journal-9669	105	108	in	in	ADP
american_scientific_journal-9669	105	109	[	[	X
american_scientific_journal-9669	105	110	15	15	NUM
american_scientific_journal-9669	105	111	:	:	SYM
american_scientific_journal-9669	105	112	116	116	NUM
american_scientific_journal-9669	105	113	]	]	PUNCT
american_scientific_journal-9669	105	114	)	)	PUNCT
american_scientific_journal-9669	105	115	.	.	PUNCT
american_scientific_journal-9669	106	1	2.4	2.4	NUM
american_scientific_journal-9669	106	2	.	.	PUNCT
american_scientific_journal-9669	106	3	policies	policy	NOUN
american_scientific_journal-9669	106	4	to	to	PART
american_scientific_journal-9669	106	5	combat	combat	VERB
american_scientific_journal-9669	106	6	these	these	DET
american_scientific_journal-9669	106	7	biases	bias	NOUN
american_scientific_journal-9669	106	8	faced	face	VERB
american_scientific_journal-9669	106	9	with	with	ADP
american_scientific_journal-9669	106	10	these	these	DET
american_scientific_journal-9669	106	11	biases	bias	NOUN
american_scientific_journal-9669	106	12	relating	relate	VERB
american_scientific_journal-9669	106	13	to	to	ADP
american_scientific_journal-9669	106	14	the	the	DET
american_scientific_journal-9669	106	15	debt	debt	NOUN
american_scientific_journal-9669	106	16	,	,	PUNCT
american_scientific_journal-9669	106	17	the	the	DET
american_scientific_journal-9669	106	18	rate	rate	NOUN
american_scientific_journal-9669	106	19	and	and	CCONJ
american_scientific_journal-9669	106	20	the	the	DET
american_scientific_journal-9669	106	21	base	base	NOUN
american_scientific_journal-9669	106	22	of	of	ADP
american_scientific_journal-9669	106	23	corporate	corporate	ADJ
american_scientific_journal-9669	106	24	taxation	taxation	NOUN
american_scientific_journal-9669	106	25	,	,	PUNCT
american_scientific_journal-9669	106	26	the	the	DET
american_scientific_journal-9669	106	27	public	public	ADJ
american_scientific_journal-9669	106	28	authorities	authority	NOUN
american_scientific_journal-9669	106	29	have	have	AUX
american_scientific_journal-9669	106	30	adopted	adopt	VERB
american_scientific_journal-9669	106	31	tax	tax	NOUN
american_scientific_journal-9669	106	32	policies	policy	NOUN
american_scientific_journal-9669	106	33	to	to	PART
american_scientific_journal-9669	106	34	cancel	cancel	VERB
american_scientific_journal-9669	106	35	or	or	CCONJ
american_scientific_journal-9669	106	36	limit	limit	VERB
american_scientific_journal-9669	106	37	the	the	DET
american_scientific_journal-9669	106	38	said	say	VERB
american_scientific_journal-9669	106	39	biases	bias	NOUN
american_scientific_journal-9669	106	40	in	in	ADP
american_scientific_journal-9669	106	41	terms	term	NOUN
american_scientific_journal-9669	106	42	of	of	ADP
american_scientific_journal-9669	106	43	corporate	corporate	ADJ
american_scientific_journal-9669	106	44	tax	tax	NOUN
american_scientific_journal-9669	106	45	.	.	PUNCT
american_scientific_journal-9669	107	1	simple	simple	ADJ
american_scientific_journal-9669	107	2	tax	tax	NOUN
american_scientific_journal-9669	107	3	reform	reform	NOUN
american_scientific_journal-9669	107	4	measures	measure	NOUN
american_scientific_journal-9669	107	5	are	be	AUX
american_scientific_journal-9669	107	6	the	the	DET
american_scientific_journal-9669	107	7	reduction	reduction	NOUN
american_scientific_journal-9669	107	8	of	of	ADP
american_scientific_journal-9669	107	9	the	the	DET
american_scientific_journal-9669	107	10	corporate	corporate	ADJ
american_scientific_journal-9669	107	11	tax	tax	NOUN
american_scientific_journal-9669	107	12	rate	rate	NOUN
american_scientific_journal-9669	107	13	and	and	CCONJ
american_scientific_journal-9669	107	14	the	the	DET
american_scientific_journal-9669	107	15	use	use	NOUN
american_scientific_journal-9669	107	16	of	of	ADP
american_scientific_journal-9669	107	17	thin	thin	ADJ
american_scientific_journal-9669	107	18	capitalization	capitalization	NOUN
american_scientific_journal-9669	107	19	rules	rule	NOUN
american_scientific_journal-9669	107	20	(	(	PUNCT
american_scientific_journal-9669	107	21	tcrs	tcrs	NOUN
american_scientific_journal-9669	107	22	)	)	PUNCT
american_scientific_journal-9669	107	23	that	that	PRON
american_scientific_journal-9669	107	24	are	be	AUX
american_scientific_journal-9669	107	25	intended	intend	VERB
american_scientific_journal-9669	107	26	to	to	PART
american_scientific_journal-9669	107	27	prevent	prevent	VERB
american_scientific_journal-9669	107	28	firms	firm	NOUN
american_scientific_journal-9669	107	29	from	from	ADP
american_scientific_journal-9669	107	30	resorting	resort	VERB
american_scientific_journal-9669	107	31	to	to	ADP
american_scientific_journal-9669	107	32	debt	debt	NOUN
american_scientific_journal-9669	107	33	financing	financing	NOUN
american_scientific_journal-9669	107	34	or	or	CCONJ
american_scientific_journal-9669	107	35	the	the	DET
american_scientific_journal-9669	107	36	transfer	transfer	NOUN
american_scientific_journal-9669	107	37	of	of	ADP
american_scientific_journal-9669	107	38	international	international	ADJ
american_scientific_journal-9669	107	39	debt	debt	NOUN
american_scientific_journal-9669	107	40	for	for	ADP
american_scientific_journal-9669	107	41	tax	tax	NOUN
american_scientific_journal-9669	107	42	planning	planning	NOUN
american_scientific_journal-9669	107	43	reasons	reason	NOUN
american_scientific_journal-9669	107	44	.	.	PUNCT
american_scientific_journal-9669	108	1	the	the	DET
american_scientific_journal-9669	108	2	fundamental	fundamental	ADJ
american_scientific_journal-9669	108	3	tax	tax	NOUN
american_scientific_journal-9669	108	4	reform	reform	NOUN
american_scientific_journal-9669	108	5	measures	measure	NOUN
american_scientific_journal-9669	108	6	are	be	AUX
american_scientific_journal-9669	108	7	represented	represent	VERB
american_scientific_journal-9669	108	8	by	by	ADP
american_scientific_journal-9669	108	9	the	the	DET
american_scientific_journal-9669	108	10	comprehensive	comprehensive	ADJ
american_scientific_journal-9669	108	11	business	business	NOUN
american_scientific_journal-9669	108	12	income	income	NOUN
american_scientific_journal-9669	108	13	tax	tax	NOUN
american_scientific_journal-9669	108	14	-	-	PUNCT
american_scientific_journal-9669	108	15	cbit[42	cbit[42	NOUN
american_scientific_journal-9669	108	16	:	:	PUNCT
american_scientific_journal-9669	108	17	40	40	NUM
american_scientific_journal-9669	108	18	-	-	SYM
american_scientific_journal-9669	108	19	60	60	NUM
american_scientific_journal-9669	108	20	]	]	PUNCT
american_scientific_journal-9669	108	21	,	,	PUNCT
american_scientific_journal-9669	108	22	the	the	DET
american_scientific_journal-9669	108	23	allowance	allowance	NOUN
american_scientific_journal-9669	108	24	for	for	ADP
american_scientific_journal-9669	108	25	corporate	corporate	ADJ
american_scientific_journal-9669	108	26	equity	equity	NOUN
american_scientific_journal-9669	108	27	-	-	PUNCT
american_scientific_journal-9669	108	28	ace[21	ace[21	NOUN
american_scientific_journal-9669	108	29	:	:	PUNCT
american_scientific_journal-9669	108	30	19	19	NUM
american_scientific_journal-9669	108	31	-	-	SYM
american_scientific_journal-9669	108	32	43	43	NUM
american_scientific_journal-9669	108	33	,	,	PUNCT
american_scientific_journal-9669	108	34	12	12	NUM
american_scientific_journal-9669	108	35	]	]	PUNCT
american_scientific_journal-9669	108	36	)	)	PUNCT
american_scientific_journal-9669	108	37	,	,	PUNCT
american_scientific_journal-9669	108	38	the	the	DET
american_scientific_journal-9669	108	39	allowance	allowance	NOUN
american_scientific_journal-9669	108	40	for	for	ADP
american_scientific_journal-9669	108	41	corporate	corporate	ADJ
american_scientific_journal-9669	108	42	capital	capital	NOUN
american_scientific_journal-9669	108	43	-	-	PUNCT
american_scientific_journal-9669	108	44	acc[13	acc[13	NOUN
american_scientific_journal-9669	108	45	:	:	PUNCT
american_scientific_journal-9669	108	46	14	14	NUM
american_scientific_journal-9669	108	47	,	,	PUNCT
american_scientific_journal-9669	108	48	38	38	NUM
american_scientific_journal-9669	108	49	:	:	SYM
american_scientific_journal-9669	108	50	37	37	NUM
american_scientific_journal-9669	108	51	]	]	PUNCT
american_scientific_journal-9669	108	52	,	,	PUNCT
american_scientific_journal-9669	108	53	the	the	DET
american_scientific_journal-9669	108	54	cost	cost	NOUN
american_scientific_journal-9669	108	55	of	of	ADP
american_scientific_journal-9669	108	56	capital	capital	NOUN
american_scientific_journal-9669	108	57	allowancecoca[40	allowancecoca[40	NOUN
american_scientific_journal-9669	108	58	,	,	PUNCT
american_scientific_journal-9669	108	59	5	5	NUM
american_scientific_journal-9669	108	60	]	]	PUNCT
american_scientific_journal-9669	108	61	and	and	CCONJ
american_scientific_journal-9669	108	62	the	the	DET
american_scientific_journal-9669	108	63	allowance	allowance	NOUN
american_scientific_journal-9669	108	64	for	for	ADP
american_scientific_journal-9669	108	65	growth	growth	NOUN
american_scientific_journal-9669	108	66	and	and	CCONJ
american_scientific_journal-9669	108	67	investment	investment	NOUN
american_scientific_journal-9669	108	68	-	-	PUNCT
american_scientific_journal-9669	108	69	agi[9	agi[9	NOUN
american_scientific_journal-9669	108	70	]	]	PUNCT
american_scientific_journal-9669	108	71	.	.	PUNCT
american_scientific_journal-9669	109	1	but	but	CCONJ
american_scientific_journal-9669	109	2	all	all	DET
american_scientific_journal-9669	109	3	these	these	DET
american_scientific_journal-9669	109	4	tax	tax	NOUN
american_scientific_journal-9669	109	5	reform	reform	NOUN
american_scientific_journal-9669	109	6	measures	measure	NOUN
american_scientific_journal-9669	109	7	are	be	AUX
american_scientific_journal-9669	109	8	far	far	ADV
american_scientific_journal-9669	109	9	from	from	ADP
american_scientific_journal-9669	109	10	eliminating	eliminate	VERB
american_scientific_journal-9669	109	11	or	or	CCONJ
american_scientific_journal-9669	109	12	reducing	reduce	VERB
american_scientific_journal-9669	109	13	the	the	DET
american_scientific_journal-9669	109	14	“	"	PUNCT
american_scientific_journal-9669	109	15	debt	debt	NOUN
american_scientific_journal-9669	109	16	bias	bias	NOUN
american_scientific_journal-9669	109	17	”	"	PUNCT
american_scientific_journal-9669	109	18	,	,	PUNCT
american_scientific_journal-9669	109	19	the	the	DET
american_scientific_journal-9669	109	20	“	"	PUNCT
american_scientific_journal-9669	109	21	rate	rate	NOUN
american_scientific_journal-9669	109	22	bias	bias	NOUN
american_scientific_journal-9669	109	23	”	"	PUNCT
american_scientific_journal-9669	109	24	and	and	CCONJ
american_scientific_journal-9669	109	25	the	the	DET
american_scientific_journal-9669	109	26	“	"	PUNCT
american_scientific_journal-9669	109	27	tax	tax	NOUN
american_scientific_journal-9669	109	28	base	base	NOUN
american_scientific_journal-9669	109	29	bias	bias	NOUN
american_scientific_journal-9669	109	30	”	"	PUNCT
american_scientific_journal-9669	109	31	.	.	PUNCT
american_scientific_journal-9669	110	1	3	3	X
american_scientific_journal-9669	110	2	.	.	X
american_scientific_journal-9669	110	3	methodology	methodology	NOUN
american_scientific_journal-9669	110	4	the	the	DET
american_scientific_journal-9669	110	5	general	general	ADJ
american_scientific_journal-9669	110	6	tax	tax	NOUN
american_scientific_journal-9669	110	7	code	code	NOUN
american_scientific_journal-9669	110	8	of	of	ADP
american_scientific_journal-9669	110	9	benin	benin	PROPN
american_scientific_journal-9669	110	10	,	,	PUNCT
american_scientific_journal-9669	110	11	like	like	ADP
american_scientific_journal-9669	110	12	the	the	DET
american_scientific_journal-9669	110	13	tax	tax	NOUN
american_scientific_journal-9669	110	14	codes	code	NOUN
american_scientific_journal-9669	110	15	of	of	ADP
american_scientific_journal-9669	110	16	most	most	ADJ
american_scientific_journal-9669	110	17	other	other	ADJ
american_scientific_journal-9669	110	18	countries	country	NOUN
american_scientific_journal-9669	110	19	around	around	ADP
american_scientific_journal-9669	110	20	the	the	DET
american_scientific_journal-9669	110	21	world	world	NOUN
american_scientific_journal-9669	110	22	,	,	PUNCT
american_scientific_journal-9669	110	23	contains	contain	VERB
american_scientific_journal-9669	110	24	more	more	ADJ
american_scientific_journal-9669	110	25	or	or	CCONJ
american_scientific_journal-9669	110	26	less	less	ADJ
american_scientific_journal-9669	110	27	incentive	incentive	NOUN
american_scientific_journal-9669	110	28	provisions	provision	NOUN
american_scientific_journal-9669	110	29	for	for	ADP
american_scientific_journal-9669	110	30	financing	financing	NOUN
american_scientific_journal-9669	110	31	,	,	PUNCT
american_scientific_journal-9669	110	32	investment	investment	NOUN
american_scientific_journal-9669	110	33	and	and	CCONJ
american_scientific_journal-9669	110	34	business	business	NOUN
american_scientific_journal-9669	110	35	results	result	NOUN
american_scientific_journal-9669	110	36	operations	operation	NOUN
american_scientific_journal-9669	110	37	,	,	PUNCT
american_scientific_journal-9669	110	38	allowing	allow	VERB
american_scientific_journal-9669	110	39	american	american	ADJ
american_scientific_journal-9669	110	40	academic	academic	ADJ
american_scientific_journal-9669	110	41	scientific	scientific	ADJ
american_scientific_journal-9669	110	42	research	research	NOUN
american_scientific_journal-9669	110	43	journal	journal	NOUN
american_scientific_journal-9669	110	44	for	for	ADP
american_scientific_journal-9669	110	45	engineering	engineering	NOUN
american_scientific_journal-9669	110	46	,	,	PUNCT
american_scientific_journal-9669	110	47	technology	technology	NOUN
american_scientific_journal-9669	110	48	,	,	PUNCT
american_scientific_journal-9669	110	49	and	and	CCONJ
american_scientific_journal-9669	110	50	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	110	51	96	96	NUM
american_scientific_journal-9669	110	52	,	,	PUNCT
american_scientific_journal-9669	110	53	no1,pp	no1,pp	DET
american_scientific_journal-9669	110	54	149	149	NUM
american_scientific_journal-9669	110	55	-	-	SYM
american_scientific_journal-9669	110	56	165	165	NUM
american_scientific_journal-9669	110	57	155	155	NUM
american_scientific_journal-9669	110	58	corporate	corporate	ADJ
american_scientific_journal-9669	110	59	managers	manager	NOUN
american_scientific_journal-9669	110	60	,	,	PUNCT
american_scientific_journal-9669	110	61	to	to	PART
american_scientific_journal-9669	110	62	fulfill	fulfill	VERB
american_scientific_journal-9669	110	63	their	their	PRON
american_scientific_journal-9669	110	64	tax	tax	NOUN
american_scientific_journal-9669	110	65	obligations	obligation	NOUN
american_scientific_journal-9669	110	66	.	.	PUNCT
american_scientific_journal-9669	111	1	because	because	SCONJ
american_scientific_journal-9669	111	2	corporate	corporate	ADJ
american_scientific_journal-9669	111	3	tax	tax	NOUN
american_scientific_journal-9669	111	4	is	be	AUX
american_scientific_journal-9669	111	5	generally	generally	ADV
american_scientific_journal-9669	111	6	considered	consider	VERB
american_scientific_journal-9669	111	7	a	a	DET
american_scientific_journal-9669	111	8	business	business	NOUN
american_scientific_journal-9669	111	9	cost	cost	NOUN
american_scientific_journal-9669	111	10	,	,	PUNCT
american_scientific_journal-9669	111	11	management	management	NOUN
american_scientific_journal-9669	111	12	typically	typically	ADV
american_scientific_journal-9669	111	13	attempts	attempt	VERB
american_scientific_journal-9669	111	14	to	to	PART
american_scientific_journal-9669	111	15	minimize	minimize	VERB
american_scientific_journal-9669	111	16	tax	tax	NOUN
american_scientific_journal-9669	111	17	expenditures	expenditure	NOUN
american_scientific_journal-9669	111	18	that	that	PRON
american_scientific_journal-9669	111	19	significantly	significantly	ADV
american_scientific_journal-9669	111	20	affect	affect	VERB
american_scientific_journal-9669	111	21	the	the	DET
american_scientific_journal-9669	111	22	firm	firm	NOUN
american_scientific_journal-9669	111	23	’s	’s	PART
american_scientific_journal-9669	111	24	operating	operating	NOUN
american_scientific_journal-9669	111	25	results	result	NOUN
american_scientific_journal-9669	111	26	and	and	CCONJ
american_scientific_journal-9669	111	27	financial	financial	ADJ
american_scientific_journal-9669	111	28	position	position	NOUN
american_scientific_journal-9669	111	29	[	[	X
american_scientific_journal-9669	111	30	25	25	NUM
american_scientific_journal-9669	111	31	:	:	PUNCT
american_scientific_journal-9669	111	32	615	615	NUM
american_scientific_journal-9669	111	33	]	]	PUNCT
american_scientific_journal-9669	111	34	.	.	PUNCT
american_scientific_journal-9669	112	1	in	in	ADP
american_scientific_journal-9669	112	2	fact	fact	NOUN
american_scientific_journal-9669	112	3	,	,	PUNCT
american_scientific_journal-9669	112	4	governments	government	NOUN
american_scientific_journal-9669	112	5	appropriate	appropriate	VERB
american_scientific_journal-9669	112	6	part	part	NOUN
american_scientific_journal-9669	112	7	of	of	ADP
american_scientific_journal-9669	112	8	the	the	DET
american_scientific_journal-9669	112	9	firm	firm	NOUN
american_scientific_journal-9669	112	10	’s	’s	PART
american_scientific_journal-9669	112	11	benefits	benefit	NOUN
american_scientific_journal-9669	112	12	through	through	ADP
american_scientific_journal-9669	112	13	taxes	taxis	NOUN
american_scientific_journal-9669	112	14	to	to	ADP
american_scientific_journal-9669	112	15	the	the	DET
american_scientific_journal-9669	112	16	detriment	detriment	NOUN
american_scientific_journal-9669	112	17	of	of	ADP
american_scientific_journal-9669	112	18	shareholders	shareholder	NOUN
american_scientific_journal-9669	112	19	and	and	CCONJ
american_scientific_journal-9669	112	20	management	management	NOUN
american_scientific_journal-9669	112	21	(	(	PUNCT
american_scientific_journal-9669	112	22	[	[	X
american_scientific_journal-9669	112	23	11	11	NUM
american_scientific_journal-9669	112	24	]	]	PUNCT
american_scientific_journal-9669	112	25	cited	cite	VERB
american_scientific_journal-9669	112	26	in	in	ADP
american_scientific_journal-9669	112	27	[	[	X
american_scientific_journal-9669	112	28	25	25	NUM
american_scientific_journal-9669	112	29	:	:	PUNCT
american_scientific_journal-9669	112	30	612	612	NUM
american_scientific_journal-9669	112	31	]	]	PUNCT
american_scientific_journal-9669	112	32	)	)	PUNCT
american_scientific_journal-9669	112	33	and	and	CCONJ
american_scientific_journal-9669	112	34	,	,	PUNCT
american_scientific_journal-9669	112	35	corporate	corporate	ADJ
american_scientific_journal-9669	112	36	managers	manager	NOUN
american_scientific_journal-9669	112	37	have	have	VERB
american_scientific_journal-9669	112	38	no	no	DET
american_scientific_journal-9669	112	39	legal	legal	ADJ
american_scientific_journal-9669	112	40	or	or	CCONJ
american_scientific_journal-9669	112	41	moral	moral	ADJ
american_scientific_journal-9669	112	42	obligation	obligation	NOUN
american_scientific_journal-9669	112	43	to	to	PART
american_scientific_journal-9669	112	44	pay	pay	VERB
american_scientific_journal-9669	112	45	a	a	DET
american_scientific_journal-9669	112	46	maximum	maximum	ADJ
american_scientific_journal-9669	112	47	amount	amount	NOUN
american_scientific_journal-9669	112	48	of	of	ADP
american_scientific_journal-9669	112	49	tax	tax	NOUN
american_scientific_journal-9669	112	50	,	,	PUNCT
american_scientific_journal-9669	112	51	nor	nor	CCONJ
american_scientific_journal-9669	112	52	do	do	AUX
american_scientific_journal-9669	112	53	democratic	democratic	ADJ
american_scientific_journal-9669	112	54	societies	society	NOUN
american_scientific_journal-9669	112	55	require	require	VERB
american_scientific_journal-9669	112	56	them	they	PRON
american_scientific_journal-9669	112	57	to	to	PART
american_scientific_journal-9669	112	58	do	do	VERB
american_scientific_journal-9669	112	59	so	so	ADV
american_scientific_journal-9669	112	60	(	(	PUNCT
american_scientific_journal-9669	112	61	hasseldine	hasseldine	PROPN
american_scientific_journal-9669	112	62	and	and	CCONJ
american_scientific_journal-9669	112	63	morris	morris	PROPN
american_scientific_journal-9669	112	64	(	(	PUNCT
american_scientific_journal-9669	112	65	2013	2013	NUM
american_scientific_journal-9669	112	66	)	)	PUNCT
american_scientific_journal-9669	112	67	cited	cite	VERB
american_scientific_journal-9669	112	68	in	in	ADP
american_scientific_journal-9669	112	69	[	[	X
american_scientific_journal-9669	112	70	25	25	NUM
american_scientific_journal-9669	112	71	:	:	SYM
american_scientific_journal-9669	112	72	616	616	NUM
american_scientific_journal-9669	112	73	]	]	NUM
american_scientific_journal-9669	112	74	)	)	PUNCT
american_scientific_journal-9669	112	75	.	.	PUNCT
american_scientific_journal-9669	113	1	given	give	VERB
american_scientific_journal-9669	113	2	that	that	SCONJ
american_scientific_journal-9669	113	3	the	the	DET
american_scientific_journal-9669	113	4	key	key	ADJ
american_scientific_journal-9669	113	5	objective	objective	NOUN
american_scientific_journal-9669	113	6	is	be	AUX
american_scientific_journal-9669	113	7	to	to	PART
american_scientific_journal-9669	113	8	maximize	maximize	VERB
american_scientific_journal-9669	113	9	shareholder	shareholder	NOUN
american_scientific_journal-9669	113	10	value	value	NOUN
american_scientific_journal-9669	113	11	,	,	PUNCT
american_scientific_journal-9669	113	12	business	business	NOUN
american_scientific_journal-9669	113	13	managers	manager	NOUN
american_scientific_journal-9669	113	14	,	,	PUNCT
american_scientific_journal-9669	113	15	from	from	ADP
american_scientific_journal-9669	113	16	the	the	DET
american_scientific_journal-9669	113	17	financial	financial	ADJ
american_scientific_journal-9669	113	18	incentives	incentive	NOUN
american_scientific_journal-9669	113	19	contained	contain	VERB
american_scientific_journal-9669	113	20	in	in	ADP
american_scientific_journal-9669	113	21	tax	tax	NOUN
american_scientific_journal-9669	113	22	codes	code	NOUN
american_scientific_journal-9669	113	23	,	,	PUNCT
american_scientific_journal-9669	113	24	adopt	adopt	VERB
american_scientific_journal-9669	113	25	tax	tax	NOUN
american_scientific_journal-9669	113	26	strategy	strategy	NOUN
american_scientific_journal-9669	113	27	behaviors	behavior	NOUN
american_scientific_journal-9669	113	28	that	that	PRON
american_scientific_journal-9669	113	29	allow	allow	VERB
american_scientific_journal-9669	113	30	them	they	PRON
american_scientific_journal-9669	113	31	to	to	PART
american_scientific_journal-9669	113	32	minimize	minimize	VERB
american_scientific_journal-9669	113	33	their	their	PRON
american_scientific_journal-9669	113	34	corporate	corporate	ADJ
american_scientific_journal-9669	113	35	tax	tax	NOUN
american_scientific_journal-9669	113	36	burdens	burden	NOUN
american_scientific_journal-9669	113	37	.	.	PUNCT
american_scientific_journal-9669	114	1	governments	government	NOUN
american_scientific_journal-9669	114	2	in	in	ADP
american_scientific_journal-9669	114	3	order	order	NOUN
american_scientific_journal-9669	114	4	to	to	PART
american_scientific_journal-9669	114	5	improve	improve	VERB
american_scientific_journal-9669	114	6	the	the	DET
american_scientific_journal-9669	114	7	business	business	NOUN
american_scientific_journal-9669	114	8	climate	climate	NOUN
american_scientific_journal-9669	114	9	in	in	ADP
american_scientific_journal-9669	114	10	the	the	DET
american_scientific_journal-9669	114	11	national	national	ADJ
american_scientific_journal-9669	114	12	economy	economy	NOUN
american_scientific_journal-9669	114	13	,	,	PUNCT
american_scientific_journal-9669	114	14	put	put	VERB
american_scientific_journal-9669	114	15	in	in	ADP
american_scientific_journal-9669	114	16	the	the	DET
american_scientific_journal-9669	114	17	tax	tax	NOUN
american_scientific_journal-9669	114	18	codes	code	NOUN
american_scientific_journal-9669	114	19	favorable	favorable	ADJ
american_scientific_journal-9669	114	20	and	and	CCONJ
american_scientific_journal-9669	114	21	attractive	attractive	ADJ
american_scientific_journal-9669	114	22	provisions	provision	NOUN
american_scientific_journal-9669	114	23	for	for	ADP
american_scientific_journal-9669	114	24	businesses	business	NOUN
american_scientific_journal-9669	114	25	.	.	PUNCT
american_scientific_journal-9669	115	1	but	but	CCONJ
american_scientific_journal-9669	115	2	it	it	PRON
american_scientific_journal-9669	115	3	is	be	AUX
american_scientific_journal-9669	115	4	clear	clear	ADJ
american_scientific_journal-9669	115	5	that	that	SCONJ
american_scientific_journal-9669	115	6	these	these	DET
american_scientific_journal-9669	115	7	tax	tax	NOUN
american_scientific_journal-9669	115	8	provisions	provision	NOUN
american_scientific_journal-9669	115	9	create	create	VERB
american_scientific_journal-9669	115	10	biases	bias	NOUN
american_scientific_journal-9669	115	11	.	.	PUNCT
american_scientific_journal-9669	116	1	the	the	DET
american_scientific_journal-9669	116	2	objective	objective	NOUN
american_scientific_journal-9669	116	3	of	of	ADP
american_scientific_journal-9669	116	4	this	this	DET
american_scientific_journal-9669	116	5	research	research	NOUN
american_scientific_journal-9669	116	6	is	be	AUX
american_scientific_journal-9669	116	7	to	to	PART
american_scientific_journal-9669	116	8	analyze	analyze	VERB
american_scientific_journal-9669	116	9	the	the	DET
american_scientific_journal-9669	116	10	biases	bias	NOUN
american_scientific_journal-9669	116	11	arising	arise	VERB
american_scientific_journal-9669	116	12	from	from	ADP
american_scientific_journal-9669	116	13	corporate	corporate	ADJ
american_scientific_journal-9669	116	14	income	income	NOUN
american_scientific_journal-9669	116	15	taxation	taxation	NOUN
american_scientific_journal-9669	116	16	.	.	PUNCT
american_scientific_journal-9669	117	1	the	the	DET
american_scientific_journal-9669	117	2	target	target	NOUN
american_scientific_journal-9669	117	3	population	population	NOUN
american_scientific_journal-9669	117	4	is	be	AUX
american_scientific_journal-9669	117	5	composed	compose	VERB
american_scientific_journal-9669	117	6	of	of	ADP
american_scientific_journal-9669	117	7	cit	cit	PROPN
american_scientific_journal-9669	117	8	systems	system	NOUN
american_scientific_journal-9669	117	9	in	in	ADP
american_scientific_journal-9669	117	10	countries	country	NOUN
american_scientific_journal-9669	117	11	around	around	ADP
american_scientific_journal-9669	117	12	the	the	DET
american_scientific_journal-9669	117	13	world	world	NOUN
american_scientific_journal-9669	117	14	.	.	PUNCT
american_scientific_journal-9669	118	1	the	the	DET
american_scientific_journal-9669	118	2	sample	sample	NOUN
american_scientific_journal-9669	118	3	covers	cover	VERB
american_scientific_journal-9669	118	4	the	the	DET
american_scientific_journal-9669	118	5	tax	tax	NOUN
american_scientific_journal-9669	118	6	codes	code	NOUN
american_scientific_journal-9669	118	7	in	in	ADP
american_scientific_journal-9669	118	8	force	force	NOUN
american_scientific_journal-9669	118	9	for	for	ADP
american_scientific_journal-9669	118	10	the	the	DET
american_scientific_journal-9669	118	11	year	year	NOUN
american_scientific_journal-9669	118	12	2023	2023	NUM
american_scientific_journal-9669	118	13	in	in	ADP
american_scientific_journal-9669	118	14	ten	ten	NUM
american_scientific_journal-9669	118	15	countries	country	NOUN
american_scientific_journal-9669	118	16	in	in	ADP
american_scientific_journal-9669	118	17	africa	africa	PROPN
american_scientific_journal-9669	118	18	,	,	PUNCT
american_scientific_journal-9669	118	19	america	america	PROPN
american_scientific_journal-9669	118	20	and	and	CCONJ
american_scientific_journal-9669	118	21	europe	europe	PROPN
american_scientific_journal-9669	118	22	.	.	PUNCT
american_scientific_journal-9669	119	1	these	these	PRON
american_scientific_journal-9669	119	2	are	be	AUX
american_scientific_journal-9669	119	3	the	the	DET
american_scientific_journal-9669	119	4	following	follow	VERB
american_scientific_journal-9669	119	5	countries	country	NOUN
american_scientific_journal-9669	119	6	:	:	PUNCT
american_scientific_journal-9669	119	7	belgium	belgium	PROPN
american_scientific_journal-9669	119	8	,	,	PUNCT
american_scientific_journal-9669	119	9	benin	benin	PROPN
american_scientific_journal-9669	119	10	,	,	PUNCT
american_scientific_journal-9669	119	11	canada	canada	PROPN
american_scientific_journal-9669	119	12	,	,	PUNCT
american_scientific_journal-9669	119	13	chile	chile	PROPN
american_scientific_journal-9669	119	14	,	,	PUNCT
american_scientific_journal-9669	119	15	colombia	colombia	PROPN
american_scientific_journal-9669	119	16	,	,	PUNCT
american_scientific_journal-9669	119	17	south	south	PROPN
american_scientific_journal-9669	119	18	korea	korea	PROPN
american_scientific_journal-9669	119	19	,	,	PUNCT
american_scientific_journal-9669	119	20	côte	côte	PROPN
american_scientific_journal-9669	119	21	d'ivoire	d'ivoire	PROPN
american_scientific_journal-9669	119	22	,	,	PUNCT
american_scientific_journal-9669	119	23	france	france	PROPN
american_scientific_journal-9669	119	24	,	,	PUNCT
american_scientific_journal-9669	119	25	morocco	morocco	PROPN
american_scientific_journal-9669	119	26	and	and	CCONJ
american_scientific_journal-9669	119	27	nigeria	nigeria	PROPN
american_scientific_journal-9669	119	28	.	.	PUNCT
american_scientific_journal-9669	120	1	we	we	PRON
american_scientific_journal-9669	120	2	will	will	AUX
american_scientific_journal-9669	120	3	analyze	analyze	VERB
american_scientific_journal-9669	120	4	the	the	DET
american_scientific_journal-9669	120	5	content	content	NOUN
american_scientific_journal-9669	120	6	of	of	ADP
american_scientific_journal-9669	120	7	the	the	DET
american_scientific_journal-9669	120	8	corporate	corporate	ADJ
american_scientific_journal-9669	120	9	income	income	NOUN
american_scientific_journal-9669	120	10	tax	tax	NOUN
american_scientific_journal-9669	120	11	systems	system	NOUN
american_scientific_journal-9669	120	12	of	of	ADP
american_scientific_journal-9669	120	13	these	these	DET
american_scientific_journal-9669	120	14	ten	ten	NUM
american_scientific_journal-9669	120	15	countries	country	NOUN
american_scientific_journal-9669	120	16	,	,	PUNCT
american_scientific_journal-9669	120	17	highlighting	highlight	VERB
american_scientific_journal-9669	120	18	the	the	DET
american_scientific_journal-9669	120	19	biases	bias	NOUN
american_scientific_journal-9669	120	20	relating	relate	VERB
american_scientific_journal-9669	120	21	to	to	ADP
american_scientific_journal-9669	120	22	financing	financing	NOUN
american_scientific_journal-9669	120	23	,	,	PUNCT
american_scientific_journal-9669	120	24	investment	investment	NOUN
american_scientific_journal-9669	120	25	,	,	PUNCT
american_scientific_journal-9669	120	26	income	income	NOUN
american_scientific_journal-9669	120	27	,	,	PUNCT
american_scientific_journal-9669	120	28	rate	rate	NOUN
american_scientific_journal-9669	120	29	and	and	CCONJ
american_scientific_journal-9669	120	30	tax	tax	NOUN
american_scientific_journal-9669	120	31	base	base	NOUN
american_scientific_journal-9669	120	32	.	.	PUNCT
american_scientific_journal-9669	121	1	to	to	PART
american_scientific_journal-9669	121	2	carry	carry	VERB
american_scientific_journal-9669	121	3	out	out	ADP
american_scientific_journal-9669	121	4	this	this	DET
american_scientific_journal-9669	121	5	research	research	NOUN
american_scientific_journal-9669	121	6	,	,	PUNCT
american_scientific_journal-9669	121	7	we	we	PRON
american_scientific_journal-9669	121	8	posed	pose	VERB
american_scientific_journal-9669	121	9	a	a	DET
american_scientific_journal-9669	121	10	postulate	postulate	NOUN
american_scientific_journal-9669	121	11	according	accord	VERB
american_scientific_journal-9669	121	12	to	to	ADP
american_scientific_journal-9669	121	13	which	which	PRON
american_scientific_journal-9669	121	14	“	"	PUNCT
american_scientific_journal-9669	121	15	the	the	DET
american_scientific_journal-9669	121	16	ct	ct	PROPN
american_scientific_journal-9669	121	17	is	be	AUX
american_scientific_journal-9669	121	18	the	the	DET
american_scientific_journal-9669	121	19	charge	charge	NOUN
american_scientific_journal-9669	121	20	of	of	ADP
american_scientific_journal-9669	121	21	a	a	DET
american_scientific_journal-9669	121	22	capital	capital	NOUN
american_scientific_journal-9669	121	23	used	use	VERB
american_scientific_journal-9669	121	24	by	by	ADP
american_scientific_journal-9669	121	25	the	the	DET
american_scientific_journal-9669	121	26	firm	firm	NOUN
american_scientific_journal-9669	121	27	”	"	PUNCT
american_scientific_journal-9669	121	28	.	.	PUNCT
american_scientific_journal-9669	122	1	this	this	DET
american_scientific_journal-9669	122	2	postulate	postulate	NOUN
american_scientific_journal-9669	122	3	is	be	AUX
american_scientific_journal-9669	122	4	based	base	VERB
american_scientific_journal-9669	122	5	on	on	ADP
american_scientific_journal-9669	122	6	the	the	DET
american_scientific_journal-9669	122	7	assumption	assumption	NOUN
american_scientific_journal-9669	122	8	that	that	SCONJ
american_scientific_journal-9669	122	9	there	there	PRON
american_scientific_journal-9669	122	10	is	be	VERB
american_scientific_journal-9669	122	11	no	no	DET
american_scientific_journal-9669	122	12	free	free	ADJ
american_scientific_journal-9669	122	13	income	income	NOUN
american_scientific_journal-9669	122	14	or	or	CCONJ
american_scientific_journal-9669	122	15	cost	cost	NOUN
american_scientific_journal-9669	122	16	.	.	PUNCT
american_scientific_journal-9669	123	1	if	if	SCONJ
american_scientific_journal-9669	123	2	in	in	ADP
american_scientific_journal-9669	123	3	an	an	DET
american_scientific_journal-9669	123	4	economy	economy	NOUN
american_scientific_journal-9669	123	5	,	,	PUNCT
american_scientific_journal-9669	123	6	there	there	PRON
american_scientific_journal-9669	123	7	are	be	VERB
american_scientific_journal-9669	123	8	not	not	PART
american_scientific_journal-9669	123	9	only	only	ADV
american_scientific_journal-9669	123	10	the	the	DET
american_scientific_journal-9669	123	11	two	two	NUM
american_scientific_journal-9669	123	12	contributors	contributor	NOUN
american_scientific_journal-9669	123	13	of	of	ADP
american_scientific_journal-9669	123	14	funds	fund	NOUN
american_scientific_journal-9669	123	15	that	that	PRON
american_scientific_journal-9669	123	16	are	be	AUX
american_scientific_journal-9669	123	17	the	the	DET
american_scientific_journal-9669	123	18	shareholders	shareholder	NOUN
american_scientific_journal-9669	123	19	and	and	CCONJ
american_scientific_journal-9669	123	20	the	the	DET
american_scientific_journal-9669	123	21	bondholders	bondholder	NOUN
american_scientific_journal-9669	123	22	but	but	CCONJ
american_scientific_journal-9669	123	23	also	also	ADV
american_scientific_journal-9669	123	24	the	the	DET
american_scientific_journal-9669	123	25	notorious	notorious	ADJ
american_scientific_journal-9669	123	26	presence	presence	NOUN
american_scientific_journal-9669	123	27	of	of	ADP
american_scientific_journal-9669	123	28	the	the	DET
american_scientific_journal-9669	123	29	state	state	NOUN
american_scientific_journal-9669	123	30	to	to	PART
american_scientific_journal-9669	123	31	collect	collect	VERB
american_scientific_journal-9669	123	32	the	the	DET
american_scientific_journal-9669	123	33	cit	cit	PROPN
american_scientific_journal-9669	123	34	,	,	PUNCT
american_scientific_journal-9669	123	35	then	then	ADV
american_scientific_journal-9669	123	36	from	from	ADP
american_scientific_journal-9669	123	37	there	there	PRON
american_scientific_journal-9669	123	38	can	can	AUX
american_scientific_journal-9669	123	39	we	we	PRON
american_scientific_journal-9669	123	40	say	say	VERB
american_scientific_journal-9669	123	41	that	that	SCONJ
american_scientific_journal-9669	123	42	the	the	DET
american_scientific_journal-9669	123	43	corporate	corporate	ADJ
american_scientific_journal-9669	123	44	investment	investment	NOUN
american_scientific_journal-9669	123	45	is	be	AUX
american_scientific_journal-9669	123	46	financed	finance	VERB
american_scientific_journal-9669	123	47	by	by	ADP
american_scientific_journal-9669	123	48	the	the	DET
american_scientific_journal-9669	123	49	two	two	NUM
american_scientific_journal-9669	123	50	global	global	ADJ
american_scientific_journal-9669	123	51	sources	source	NOUN
american_scientific_journal-9669	123	52	of	of	ADP
american_scientific_journal-9669	123	53	financing	financing	NOUN
american_scientific_journal-9669	123	54	known	know	VERB
american_scientific_journal-9669	123	55	up	up	ADP
american_scientific_journal-9669	123	56	to	to	ADP
american_scientific_journal-9669	123	57	now	now	ADV
american_scientific_journal-9669	123	58	,	,	PUNCT
american_scientific_journal-9669	123	59	namely	namely	ADV
american_scientific_journal-9669	123	60	shareholders	shareholder	NOUN
american_scientific_journal-9669	123	61	'	'	PART
american_scientific_journal-9669	123	62	equity	equity	NOUN
american_scientific_journal-9669	123	63	and	and	CCONJ
american_scientific_journal-9669	123	64	funds	fund	NOUN
american_scientific_journal-9669	123	65	borrowed	borrow	VERB
american_scientific_journal-9669	123	66	from	from	ADP
american_scientific_journal-9669	123	67	bondholders	bondholder	NOUN
american_scientific_journal-9669	123	68	?	?	PUNCT
american_scientific_journal-9669	124	1	saying	say	VERB
american_scientific_journal-9669	124	2	yes	yes	INTJ
american_scientific_journal-9669	124	3	as	as	SCONJ
american_scientific_journal-9669	124	4	an	an	DET
american_scientific_journal-9669	124	5	answer	answer	NOUN
american_scientific_journal-9669	124	6	is	be	AUX
american_scientific_journal-9669	124	7	wrong	wrong	ADJ
american_scientific_journal-9669	124	8	and	and	CCONJ
american_scientific_journal-9669	124	9	misleads	mislead	VERB
american_scientific_journal-9669	124	10	those	those	PRON
american_scientific_journal-9669	124	11	who	who	PRON
american_scientific_journal-9669	124	12	accept	accept	VERB
american_scientific_journal-9669	124	13	it	it	PRON
american_scientific_journal-9669	124	14	because	because	SCONJ
american_scientific_journal-9669	124	15	it	it	PRON
american_scientific_journal-9669	124	16	masks	mask	VERB
american_scientific_journal-9669	124	17	the	the	DET
american_scientific_journal-9669	124	18	efforts	effort	NOUN
american_scientific_journal-9669	124	19	of	of	ADP
american_scientific_journal-9669	124	20	public	public	ADJ
american_scientific_journal-9669	124	21	authorities	authority	NOUN
american_scientific_journal-9669	124	22	in	in	ADP
american_scientific_journal-9669	124	23	the	the	DET
american_scientific_journal-9669	124	24	form	form	NOUN
american_scientific_journal-9669	124	25	of	of	ADP
american_scientific_journal-9669	124	26	public	public	ADJ
american_scientific_journal-9669	124	27	investment	investment	NOUN
american_scientific_journal-9669	124	28	from	from	ADP
american_scientific_journal-9669	124	29	which	which	PRON
american_scientific_journal-9669	124	30	the	the	DET
american_scientific_journal-9669	124	31	firm	firm	ADJ
american_scientific_journal-9669	124	32	benefits	benefit	NOUN
american_scientific_journal-9669	124	33	,	,	PUNCT
american_scientific_journal-9669	124	34	undervalues	undervalue	VERB
american_scientific_journal-9669	124	35	the	the	DET
american_scientific_journal-9669	124	36	real	real	ADJ
american_scientific_journal-9669	124	37	investment	investment	NOUN
american_scientific_journal-9669	124	38	of	of	ADP
american_scientific_journal-9669	124	39	the	the	DET
american_scientific_journal-9669	124	40	latter	latter	NOUN
american_scientific_journal-9669	124	41	and	and	CCONJ
american_scientific_journal-9669	124	42	puts	put	VERB
american_scientific_journal-9669	124	43	the	the	DET
american_scientific_journal-9669	124	44	firm	firm	NOUN
american_scientific_journal-9669	124	45	in	in	ADP
american_scientific_journal-9669	124	46	the	the	DET
american_scientific_journal-9669	124	47	impasse	impasse	NOUN
american_scientific_journal-9669	124	48	:	:	PUNCT
american_scientific_journal-9669	124	49	after	after	ADP
american_scientific_journal-9669	124	50	the	the	DET
american_scientific_journal-9669	124	51	recovery	recovery	NOUN
american_scientific_journal-9669	124	52	of	of	ADP
american_scientific_journal-9669	124	53	the	the	DET
american_scientific_journal-9669	124	54	investment	investment	NOUN
american_scientific_journal-9669	124	55	,	,	PUNCT
american_scientific_journal-9669	124	56	which	which	PRON
american_scientific_journal-9669	124	57	is	be	AUX
american_scientific_journal-9669	124	58	financed	finance	VERB
american_scientific_journal-9669	124	59	by	by	ADP
american_scientific_journal-9669	124	60	the	the	DET
american_scientific_journal-9669	124	61	two	two	NUM
american_scientific_journal-9669	124	62	sources	source	NOUN
american_scientific_journal-9669	124	63	of	of	ADP
american_scientific_journal-9669	124	64	financing	financing	NOUN
american_scientific_journal-9669	124	65	,	,	PUNCT
american_scientific_journal-9669	124	66	namely	namely	ADV
american_scientific_journal-9669	124	67	equity	equity	NOUN
american_scientific_journal-9669	124	68	and	and	CCONJ
american_scientific_journal-9669	124	69	borrowed	borrow	VERB
american_scientific_journal-9669	124	70	funds	fund	NOUN
american_scientific_journal-9669	124	71	,	,	PUNCT
american_scientific_journal-9669	124	72	the	the	DET
american_scientific_journal-9669	124	73	potential	potential	ADJ
american_scientific_journal-9669	124	74	return	return	NOUN
american_scientific_journal-9669	124	75	generated	generate	VERB
american_scientific_journal-9669	124	76	by	by	ADP
american_scientific_journal-9669	124	77	this	this	DET
american_scientific_journal-9669	124	78	investment	investment	NOUN
american_scientific_journal-9669	124	79	should	should	AUX
american_scientific_journal-9669	124	80	cover	cover	VERB
american_scientific_journal-9669	124	81	not	not	PART
american_scientific_journal-9669	124	82	only	only	ADV
american_scientific_journal-9669	124	83	two	two	NUM
american_scientific_journal-9669	124	84	financing	financing	NOUN
american_scientific_journal-9669	124	85	charges	charge	NOUN
american_scientific_journal-9669	124	86	,	,	PUNCT
american_scientific_journal-9669	124	87	namely	namely	ADV
american_scientific_journal-9669	124	88	the	the	DET
american_scientific_journal-9669	124	89	dividend	dividend	NOUN
american_scientific_journal-9669	124	90	and	and	CCONJ
american_scientific_journal-9669	124	91	the	the	DET
american_scientific_journal-9669	124	92	interest	interest	NOUN
american_scientific_journal-9669	124	93	but	but	CCONJ
american_scientific_journal-9669	124	94	also	also	ADV
american_scientific_journal-9669	124	95	a	a	DET
american_scientific_journal-9669	124	96	third	third	ADJ
american_scientific_journal-9669	124	97	charge	charge	NOUN
american_scientific_journal-9669	124	98	which	which	PRON
american_scientific_journal-9669	124	99	is	be	AUX
american_scientific_journal-9669	124	100	the	the	DET
american_scientific_journal-9669	124	101	ct	ct	PROPN
american_scientific_journal-9669	124	102	.	.	PUNCT
american_scientific_journal-9669	125	1	this	this	DET
american_scientific_journal-9669	125	2	state	state	NOUN
american_scientific_journal-9669	125	3	of	of	ADP
american_scientific_journal-9669	125	4	affairs	affair	NOUN
american_scientific_journal-9669	125	5	violates	violate	VERB
american_scientific_journal-9669	125	6	the	the	DET
american_scientific_journal-9669	125	7	principle	principle	NOUN
american_scientific_journal-9669	125	8	of	of	ADP
american_scientific_journal-9669	125	9	equalization	equalization	NOUN
american_scientific_journal-9669	125	10	of	of	ADP
american_scientific_journal-9669	125	11	the	the	DET
american_scientific_journal-9669	125	12	return	return	NOUN
american_scientific_journal-9669	125	13	generated	generate	VERB
american_scientific_journal-9669	125	14	by	by	ADP
american_scientific_journal-9669	125	15	business	business	NOUN
american_scientific_journal-9669	125	16	investment	investment	NOUN
american_scientific_journal-9669	125	17	because	because	SCONJ
american_scientific_journal-9669	125	18	there	there	PRON
american_scientific_journal-9669	125	19	are	be	VERB
american_scientific_journal-9669	125	20	two	two	NUM
american_scientific_journal-9669	125	21	sources	source	NOUN
american_scientific_journal-9669	125	22	of	of	ADP
american_scientific_journal-9669	125	23	financing	financing	NOUN
american_scientific_journal-9669	125	24	(	(	PUNCT
american_scientific_journal-9669	125	25	equity	equity	NOUN
american_scientific_journal-9669	125	26	and	and	CCONJ
american_scientific_journal-9669	125	27	borrowed	borrow	VERB
american_scientific_journal-9669	125	28	funds	fund	NOUN
american_scientific_journal-9669	125	29	)	)	PUNCT
american_scientific_journal-9669	125	30	against	against	ADP
american_scientific_journal-9669	125	31	three	three	NUM
american_scientific_journal-9669	125	32	charges	charge	NOUN
american_scientific_journal-9669	125	33	which	which	PRON
american_scientific_journal-9669	125	34	are	be	AUX
american_scientific_journal-9669	125	35	corporate	corporate	ADJ
american_scientific_journal-9669	125	36	tax	tax	NOUN
american_scientific_journal-9669	125	37	,	,	PUNCT
american_scientific_journal-9669	125	38	interest	interest	NOUN
american_scientific_journal-9669	125	39	and	and	CCONJ
american_scientific_journal-9669	125	40	dividend	dividend	NOUN
american_scientific_journal-9669	125	41	.	.	PUNCT
american_scientific_journal-9669	126	1	saying	say	VERB
american_scientific_journal-9669	126	2	no	no	INTJ
american_scientific_journal-9669	126	3	as	as	ADP
american_scientific_journal-9669	126	4	an	an	DET
american_scientific_journal-9669	126	5	answer	answer	NOUN
american_scientific_journal-9669	126	6	is	be	AUX
american_scientific_journal-9669	126	7	true	true	ADJ
american_scientific_journal-9669	126	8	and	and	CCONJ
american_scientific_journal-9669	126	9	testifies	testify	VERB
american_scientific_journal-9669	126	10	to	to	ADP
american_scientific_journal-9669	126	11	the	the	DET
american_scientific_journal-9669	126	12	recognition	recognition	NOUN
american_scientific_journal-9669	126	13	of	of	ADP
american_scientific_journal-9669	126	14	the	the	DET
american_scientific_journal-9669	126	15	state	state	NOUN
american_scientific_journal-9669	126	16	's	's	PART
american_scientific_journal-9669	126	17	public	public	ADJ
american_scientific_journal-9669	126	18	investments	investment	NOUN
american_scientific_journal-9669	126	19	enjoyed	enjoy	VERB
american_scientific_journal-9669	126	20	by	by	ADP
american_scientific_journal-9669	126	21	the	the	DET
american_scientific_journal-9669	126	22	firm	firm	NOUN
american_scientific_journal-9669	126	23	,	,	PUNCT
american_scientific_journal-9669	126	24	such	such	ADJ
american_scientific_journal-9669	126	25	as	as	ADP
american_scientific_journal-9669	126	26	the	the	DET
american_scientific_journal-9669	126	27	construction	construction	NOUN
american_scientific_journal-9669	126	28	of	of	ADP
american_scientific_journal-9669	126	29	roads	road	NOUN
american_scientific_journal-9669	126	30	,	,	PUNCT
american_scientific_journal-9669	126	31	markets	market	NOUN
american_scientific_journal-9669	126	32	,	,	PUNCT
american_scientific_journal-9669	126	33	hospitals	hospital	NOUN
american_scientific_journal-9669	126	34	,	,	PUNCT
american_scientific_journal-9669	126	35	schools	school	NOUN
american_scientific_journal-9669	126	36	,	,	PUNCT
american_scientific_journal-9669	126	37	the	the	DET
american_scientific_journal-9669	126	38	assurance	assurance	NOUN
american_scientific_journal-9669	126	39	of	of	ADP
american_scientific_journal-9669	126	40	justice	justice	NOUN
american_scientific_journal-9669	126	41	,	,	PUNCT
american_scientific_journal-9669	126	42	the	the	DET
american_scientific_journal-9669	126	43	protection	protection	NOUN
american_scientific_journal-9669	126	44	and	and	CCONJ
american_scientific_journal-9669	126	45	citizen	citizen	NOUN
american_scientific_journal-9669	126	46	security	security	NOUN
american_scientific_journal-9669	126	47	,	,	PUNCT
american_scientific_journal-9669	126	48	to	to	PART
american_scientific_journal-9669	126	49	name	name	VERB
american_scientific_journal-9669	126	50	but	but	CCONJ
american_scientific_journal-9669	126	51	a	a	DET
american_scientific_journal-9669	126	52	few	few	ADJ
american_scientific_journal-9669	126	53	.	.	PUNCT
american_scientific_journal-9669	127	1	recognition	recognition	NOUN
american_scientific_journal-9669	127	2	of	of	ADP
american_scientific_journal-9669	127	3	the	the	DET
american_scientific_journal-9669	127	4	public	public	ADJ
american_scientific_journal-9669	127	5	investment	investment	NOUN
american_scientific_journal-9669	127	6	from	from	ADP
american_scientific_journal-9669	127	7	which	which	PRON
american_scientific_journal-9669	127	8	the	the	DET
american_scientific_journal-9669	127	9	firm	firm	ADJ
american_scientific_journal-9669	127	10	benefits	benefit	NOUN
american_scientific_journal-9669	127	11	,	,	PUNCT
american_scientific_journal-9669	127	12	starts	start	VERB
american_scientific_journal-9669	127	13	with	with	ADP
american_scientific_journal-9669	127	14	the	the	DET
american_scientific_journal-9669	127	15	questioning	questioning	NOUN
american_scientific_journal-9669	127	16	of	of	ADP
american_scientific_journal-9669	127	17	the	the	DET
american_scientific_journal-9669	127	18	two	two	NUM
american_scientific_journal-9669	127	19	global	global	ADJ
american_scientific_journal-9669	127	20	sources	source	NOUN
american_scientific_journal-9669	127	21	of	of	ADP
american_scientific_journal-9669	127	22	firm	firm	ADJ
american_scientific_journal-9669	127	23	financing	financing	NOUN
american_scientific_journal-9669	127	24	and	and	CCONJ
american_scientific_journal-9669	127	25	the	the	DET
american_scientific_journal-9669	127	26	integration	integration	NOUN
american_scientific_journal-9669	127	27	of	of	ADP
american_scientific_journal-9669	127	28	the	the	DET
american_scientific_journal-9669	127	29	state	state	NOUN
american_scientific_journal-9669	127	30	in	in	ADP
american_scientific_journal-9669	127	31	the	the	DET
american_scientific_journal-9669	127	32	category	category	NOUN
american_scientific_journal-9669	127	33	of	of	ADP
american_scientific_journal-9669	127	34	contributors	contributor	NOUN
american_scientific_journal-9669	127	35	of	of	ADP
american_scientific_journal-9669	127	36	funds	fund	NOUN
american_scientific_journal-9669	127	37	in	in	ADP
american_scientific_journal-9669	127	38	order	order	NOUN
american_scientific_journal-9669	127	39	to	to	PART
american_scientific_journal-9669	127	40	justify	justify	VERB
american_scientific_journal-9669	127	41	the	the	DET
american_scientific_journal-9669	127	42	burden	burden	NOUN
american_scientific_journal-9669	127	43	of	of	ADP
american_scientific_journal-9669	127	44	ct	ct	PROPN
american_scientific_journal-9669	127	45	.	.	PUNCT
american_scientific_journal-9669	128	1	in	in	ADP
american_scientific_journal-9669	128	2	this	this	DET
american_scientific_journal-9669	128	3	case	case	NOUN
american_scientific_journal-9669	128	4	,	,	PUNCT
american_scientific_journal-9669	128	5	the	the	DET
american_scientific_journal-9669	128	6	firm	firm	NOUN
american_scientific_journal-9669	128	7	's	's	PART
american_scientific_journal-9669	128	8	investment	investment	NOUN
american_scientific_journal-9669	128	9	is	be	AUX
american_scientific_journal-9669	128	10	financed	finance	VERB
american_scientific_journal-9669	128	11	not	not	PART
american_scientific_journal-9669	128	12	only	only	ADV
american_scientific_journal-9669	128	13	by	by	ADP
american_scientific_journal-9669	128	14	equity	equity	NOUN
american_scientific_journal-9669	128	15	and	and	CCONJ
american_scientific_journal-9669	128	16	borrowed	borrow	VERB
american_scientific_journal-9669	128	17	funds	fund	NOUN
american_scientific_journal-9669	128	18	but	but	CCONJ
american_scientific_journal-9669	128	19	also	also	ADV
american_scientific_journal-9669	128	20	by	by	ADP
american_scientific_journal-9669	128	21	the	the	DET
american_scientific_journal-9669	128	22	"	"	PUNCT
american_scientific_journal-9669	128	23	taxable	taxable	ADJ
american_scientific_journal-9669	128	24	"	"	PUNCT
american_scientific_journal-9669	128	25	funds	fund	NOUN
american_scientific_journal-9669	128	26	of	of	ADP
american_scientific_journal-9669	128	27	the	the	DET
american_scientific_journal-9669	128	28	state	state	NOUN
american_scientific_journal-9669	128	29	called	call	VERB
american_scientific_journal-9669	128	30	the	the	DET
american_scientific_journal-9669	128	31	"	"	PUNCT
american_scientific_journal-9669	128	32	taxholder	taxholder	NOUN
american_scientific_journal-9669	128	33	"	"	PUNCT
american_scientific_journal-9669	128	34	.	.	PUNCT
american_scientific_journal-9669	129	1	the	the	DET
american_scientific_journal-9669	129	2	financial	financial	ADJ
american_scientific_journal-9669	129	3	flow	flow	NOUN
american_scientific_journal-9669	129	4	of	of	ADP
american_scientific_journal-9669	129	5	this	this	DET
american_scientific_journal-9669	129	6	operation	operation	NOUN
american_scientific_journal-9669	129	7	between	between	ADP
american_scientific_journal-9669	129	8	the	the	DET
american_scientific_journal-9669	129	9	shareholders	shareholder	NOUN
american_scientific_journal-9669	129	10	,	,	PUNCT
american_scientific_journal-9669	129	11	the	the	DET
american_scientific_journal-9669	129	12	american	american	ADJ
american_scientific_journal-9669	129	13	academic	academic	ADJ
american_scientific_journal-9669	129	14	scientific	scientific	ADJ
american_scientific_journal-9669	129	15	research	research	NOUN
american_scientific_journal-9669	129	16	journal	journal	NOUN
american_scientific_journal-9669	129	17	for	for	ADP
american_scientific_journal-9669	129	18	engineering	engineering	NOUN
american_scientific_journal-9669	129	19	,	,	PUNCT
american_scientific_journal-9669	129	20	technology	technology	NOUN
american_scientific_journal-9669	129	21	,	,	PUNCT
american_scientific_journal-9669	129	22	and	and	CCONJ
american_scientific_journal-9669	129	23	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	129	24	96	96	NUM
american_scientific_journal-9669	129	25	,	,	PUNCT
american_scientific_journal-9669	129	26	no1,pp	no1,pp	DET
american_scientific_journal-9669	129	27	149	149	NUM
american_scientific_journal-9669	129	28	-	-	SYM
american_scientific_journal-9669	129	29	165	165	NUM
american_scientific_journal-9669	129	30	156	156	NUM
american_scientific_journal-9669	129	31	bondholders	bondholder	NOUN
american_scientific_journal-9669	129	32	,	,	PUNCT
american_scientific_journal-9669	129	33	the	the	DET
american_scientific_journal-9669	129	34	taxholder	taxholder	NOUN
american_scientific_journal-9669	129	35	or	or	CCONJ
american_scientific_journal-9669	129	36	state	state	NOUN
american_scientific_journal-9669	129	37	and	and	CCONJ
american_scientific_journal-9669	129	38	the	the	DET
american_scientific_journal-9669	129	39	firm	firm	NOUN
american_scientific_journal-9669	129	40	can	can	AUX
american_scientific_journal-9669	129	41	be	be	AUX
american_scientific_journal-9669	129	42	schematized	schematize	VERB
american_scientific_journal-9669	129	43	1	1	NUM
american_scientific_journal-9669	129	44	.	.	PUNCT
american_scientific_journal-9669	130	1	figure	figure	NOUN
american_scientific_journal-9669	130	2	1	1	NUM
american_scientific_journal-9669	130	3	:	:	PUNCT
american_scientific_journal-9669	130	4	integrated	integrate	VERB
american_scientific_journal-9669	130	5	financing	financing	NOUN
american_scientific_journal-9669	130	6	flow	flow	NOUN
american_scientific_journal-9669	130	7	of	of	ADP
american_scientific_journal-9669	130	8	the	the	DET
american_scientific_journal-9669	130	9	firm	firm	ADJ
american_scientific_journal-9669	130	10	source	source	NOUN
american_scientific_journal-9669	130	11	:	:	PUNCT
american_scientific_journal-9669	130	12	personal	personal	ADJ
american_scientific_journal-9669	130	13	realization	realization	NOUN
american_scientific_journal-9669	130	14	of	of	ADP
american_scientific_journal-9669	130	15	the	the	DET
american_scientific_journal-9669	130	16	researcher	researcher	NOUN
american_scientific_journal-9669	130	17	from	from	ADP
american_scientific_journal-9669	130	18	the	the	DET
american_scientific_journal-9669	130	19	literature	literature	NOUN
american_scientific_journal-9669	130	20	review	review	PROPN
american_scientific_journal-9669	130	21	(	(	PUNCT
american_scientific_journal-9669	130	22	2023	2023	NUM
american_scientific_journal-9669	130	23	)	)	PUNCT
american_scientific_journal-9669	130	24	according	accord	VERB
american_scientific_journal-9669	130	25	to	to	ADP
american_scientific_journal-9669	130	26	diagram	diagram	NOUN
american_scientific_journal-9669	130	27	1	1	NUM
american_scientific_journal-9669	130	28	,	,	PUNCT
american_scientific_journal-9669	130	29	the	the	DET
american_scientific_journal-9669	130	30	earnings	earning	NOUN
american_scientific_journal-9669	130	31	of	of	ADP
american_scientific_journal-9669	130	32	the	the	DET
american_scientific_journal-9669	130	33	firm	firm	NOUN
american_scientific_journal-9669	130	34	under	under	ADP
american_scientific_journal-9669	130	35	normal	normal	ADJ
american_scientific_journal-9669	130	36	business	business	NOUN
american_scientific_journal-9669	130	37	conditions	condition	NOUN
american_scientific_journal-9669	130	38	should	should	AUX
american_scientific_journal-9669	130	39	cover	cover	VERB
american_scientific_journal-9669	130	40	corporate	corporate	ADJ
american_scientific_journal-9669	130	41	tax	tax	NOUN
american_scientific_journal-9669	130	42	,	,	PUNCT
american_scientific_journal-9669	130	43	interest	interest	NOUN
american_scientific_journal-9669	130	44	and	and	CCONJ
american_scientific_journal-9669	130	45	dividend	dividend	NOUN
american_scientific_journal-9669	130	46	.	.	PUNCT
american_scientific_journal-9669	131	1	it	it	PRON
american_scientific_journal-9669	131	2	should	should	AUX
american_scientific_journal-9669	131	3	not	not	PART
american_scientific_journal-9669	131	4	serve	serve	VERB
american_scientific_journal-9669	131	5	as	as	ADP
american_scientific_journal-9669	131	6	a	a	DET
american_scientific_journal-9669	131	7	base	base	NOUN
american_scientific_journal-9669	131	8	for	for	ADP
american_scientific_journal-9669	131	9	the	the	DET
american_scientific_journal-9669	131	10	ct	ct	PROPN
american_scientific_journal-9669	131	11	.	.	PUNCT
american_scientific_journal-9669	132	1	the	the	DET
american_scientific_journal-9669	132	2	term	term	NOUN
american_scientific_journal-9669	132	3	deductibility	deductibility	NOUN
american_scientific_journal-9669	132	4	is	be	AUX
american_scientific_journal-9669	132	5	used	use	VERB
american_scientific_journal-9669	132	6	incorrectly	incorrectly	ADV
american_scientific_journal-9669	132	7	,	,	PUNCT
american_scientific_journal-9669	132	8	the	the	DET
american_scientific_journal-9669	132	9	state	state	NOUN
american_scientific_journal-9669	132	10	does	do	AUX
american_scientific_journal-9669	132	11	not	not	PART
american_scientific_journal-9669	132	12	have	have	VERB
american_scientific_journal-9669	132	13	the	the	DET
american_scientific_journal-9669	132	14	right	right	NOUN
american_scientific_journal-9669	132	15	to	to	PART
american_scientific_journal-9669	132	16	speak	speak	VERB
american_scientific_journal-9669	132	17	of	of	ADP
american_scientific_journal-9669	132	18	the	the	DET
american_scientific_journal-9669	132	19	deductibility	deductibility	NOUN
american_scientific_journal-9669	132	20	of	of	ADP
american_scientific_journal-9669	132	21	interest	interest	NOUN
american_scientific_journal-9669	132	22	or	or	CCONJ
american_scientific_journal-9669	132	23	to	to	PART
american_scientific_journal-9669	132	24	grant	grant	VERB
american_scientific_journal-9669	132	25	the	the	DET
american_scientific_journal-9669	132	26	deduction	deduction	NOUN
american_scientific_journal-9669	132	27	of	of	ADP
american_scientific_journal-9669	132	28	interest	interest	NOUN
american_scientific_journal-9669	132	29	because	because	SCONJ
american_scientific_journal-9669	132	30	the	the	DET
american_scientific_journal-9669	132	31	profit	profit	NOUN
american_scientific_journal-9669	132	32	of	of	ADP
american_scientific_journal-9669	132	33	the	the	DET
american_scientific_journal-9669	132	34	firm	firm	NOUN
american_scientific_journal-9669	132	35	is	be	AUX
american_scientific_journal-9669	132	36	not	not	PART
american_scientific_journal-9669	132	37	its	its	PRON
american_scientific_journal-9669	132	38	equity	equity	NOUN
american_scientific_journal-9669	132	39	.	.	PUNCT
american_scientific_journal-9669	133	1	to	to	PART
american_scientific_journal-9669	133	2	speak	speak	VERB
american_scientific_journal-9669	133	3	of	of	ADP
american_scientific_journal-9669	133	4	the	the	DET
american_scientific_journal-9669	133	5	deductibility	deductibility	NOUN
american_scientific_journal-9669	133	6	of	of	ADP
american_scientific_journal-9669	133	7	interest	interest	NOUN
american_scientific_journal-9669	133	8	is	be	AUX
american_scientific_journal-9669	133	9	therefore	therefore	ADV
american_scientific_journal-9669	133	10	an	an	DET
american_scientific_journal-9669	133	11	abuse	abuse	NOUN
american_scientific_journal-9669	133	12	of	of	ADP
american_scientific_journal-9669	133	13	language	language	NOUN
american_scientific_journal-9669	133	14	.	.	PUNCT
american_scientific_journal-9669	134	1	it	it	PRON
american_scientific_journal-9669	134	2	is	be	AUX
american_scientific_journal-9669	134	3	therefore	therefore	ADV
american_scientific_journal-9669	134	4	clear	clear	ADJ
american_scientific_journal-9669	134	5	that	that	SCONJ
american_scientific_journal-9669	134	6	the	the	DET
american_scientific_journal-9669	134	7	shareholders	shareholder	NOUN
american_scientific_journal-9669	134	8	,	,	PUNCT
american_scientific_journal-9669	134	9	the	the	DET
american_scientific_journal-9669	134	10	bondholders	bondholder	NOUN
american_scientific_journal-9669	134	11	and	and	CCONJ
american_scientific_journal-9669	134	12	even	even	ADV
american_scientific_journal-9669	134	13	the	the	DET
american_scientific_journal-9669	134	14	taxholder	taxholder	NOUN
american_scientific_journal-9669	134	15	that	that	PRON
american_scientific_journal-9669	134	16	is	be	AUX
american_scientific_journal-9669	134	17	the	the	DET
american_scientific_journal-9669	134	18	state	state	NOUN
american_scientific_journal-9669	134	19	,	,	PUNCT
american_scientific_journal-9669	134	20	are	be	AUX
american_scientific_journal-9669	134	21	victims	victim	NOUN
american_scientific_journal-9669	134	22	of	of	ADP
american_scientific_journal-9669	134	23	a	a	DET
american_scientific_journal-9669	134	24	fiscal	fiscal	ADJ
american_scientific_journal-9669	134	25	illusion	illusion	NOUN
american_scientific_journal-9669	134	26	,	,	PUNCT
american_scientific_journal-9669	134	27	which	which	PRON
american_scientific_journal-9669	134	28	consists	consist	VERB
american_scientific_journal-9669	134	29	in	in	ADP
american_scientific_journal-9669	134	30	tax	tax	NOUN
american_scientific_journal-9669	134	31	deducting	deduct	VERB
american_scientific_journal-9669	134	32	from	from	ADP
american_scientific_journal-9669	134	33	the	the	DET
american_scientific_journal-9669	134	34	profit	profit	NOUN
american_scientific_journal-9669	134	35	of	of	ADP
american_scientific_journal-9669	134	36	the	the	DET
american_scientific_journal-9669	134	37	firm	firm	NOUN
american_scientific_journal-9669	134	38	the	the	DET
american_scientific_journal-9669	134	39	interests	interest	NOUN
american_scientific_journal-9669	134	40	of	of	ADP
american_scientific_journal-9669	134	41	the	the	DET
american_scientific_journal-9669	134	42	borrowed	borrow	VERB
american_scientific_journal-9669	134	43	capital	capital	NOUN
american_scientific_journal-9669	134	44	and	and	CCONJ
american_scientific_journal-9669	134	45	in	in	ADP
american_scientific_journal-9669	134	46	taxing	tax	VERB
american_scientific_journal-9669	134	47	the	the	DET
american_scientific_journal-9669	134	48	dividends	dividend	NOUN
american_scientific_journal-9669	134	49	of	of	ADP
american_scientific_journal-9669	134	50	the	the	DET
american_scientific_journal-9669	134	51	equity	equity	NOUN
american_scientific_journal-9669	134	52	.	.	PUNCT
american_scientific_journal-9669	135	1	this	this	DET
american_scientific_journal-9669	135	2	state	state	NOUN
american_scientific_journal-9669	135	3	of	of	ADP
american_scientific_journal-9669	135	4	affairs	affair	NOUN
american_scientific_journal-9669	135	5	distinguishes	distinguish	VERB
american_scientific_journal-9669	135	6	two	two	NUM
american_scientific_journal-9669	135	7	notions	notion	NOUN
american_scientific_journal-9669	135	8	of	of	ADP
american_scientific_journal-9669	135	9	cost	cost	NOUN
american_scientific_journal-9669	135	10	in	in	ADP
american_scientific_journal-9669	135	11	financial	financial	ADJ
american_scientific_journal-9669	135	12	language	language	NOUN
american_scientific_journal-9669	135	13	:	:	PUNCT
american_scientific_journal-9669	135	14	a	a	DET
american_scientific_journal-9669	135	15	cost	cost	NOUN
american_scientific_journal-9669	135	16	before	before	ADP
american_scientific_journal-9669	135	17	tax	tax	NOUN
american_scientific_journal-9669	135	18	and	and	CCONJ
american_scientific_journal-9669	135	19	a	a	DET
american_scientific_journal-9669	135	20	cost	cost	NOUN
american_scientific_journal-9669	135	21	after	after	ADP
american_scientific_journal-9669	135	22	tax	tax	NOUN
american_scientific_journal-9669	135	23	.	.	PUNCT
american_scientific_journal-9669	136	1	the	the	DET
american_scientific_journal-9669	136	2	cost	cost	NOUN
american_scientific_journal-9669	136	3	of	of	ADP
american_scientific_journal-9669	136	4	debt	debt	NOUN
american_scientific_journal-9669	136	5	before	before	ADP
american_scientific_journal-9669	136	6	or	or	CCONJ
american_scientific_journal-9669	136	7	after	after	ADP
american_scientific_journal-9669	136	8	taxes	taxis	NOUN
american_scientific_journal-9669	136	9	is	be	AUX
american_scientific_journal-9669	136	10	a	a	DET
american_scientific_journal-9669	136	11	good	good	ADJ
american_scientific_journal-9669	136	12	example	example	NOUN
american_scientific_journal-9669	136	13	.	.	PUNCT
american_scientific_journal-9669	137	1	as	as	SCONJ
american_scientific_journal-9669	137	2	ct	ct	PROPN
american_scientific_journal-9669	137	3	is	be	AUX
american_scientific_journal-9669	137	4	also	also	ADV
american_scientific_journal-9669	137	5	a	a	DET
american_scientific_journal-9669	137	6	cost	cost	NOUN
american_scientific_journal-9669	137	7	,	,	PUNCT
american_scientific_journal-9669	137	8	to	to	PART
american_scientific_journal-9669	137	9	speak	speak	VERB
american_scientific_journal-9669	137	10	of	of	ADP
american_scientific_journal-9669	137	11	a	a	DET
american_scientific_journal-9669	137	12	cost	cost	NOUN
american_scientific_journal-9669	137	13	before	before	ADP
american_scientific_journal-9669	137	14	or	or	CCONJ
american_scientific_journal-9669	137	15	after	after	ADP
american_scientific_journal-9669	137	16	tax	tax	NOUN
american_scientific_journal-9669	137	17	,	,	PUNCT
american_scientific_journal-9669	137	18	without	without	ADP
american_scientific_journal-9669	137	19	the	the	DET
american_scientific_journal-9669	137	20	possibility	possibility	NOUN
american_scientific_journal-9669	137	21	of	of	ADP
american_scientific_journal-9669	137	22	a	a	DET
american_scientific_journal-9669	137	23	hierarchy	hierarchy	NOUN
american_scientific_journal-9669	137	24	of	of	ADP
american_scientific_journal-9669	137	25	costs	cost	NOUN
american_scientific_journal-9669	137	26	,	,	PUNCT
american_scientific_journal-9669	137	27	would	would	AUX
american_scientific_journal-9669	137	28	be	be	AUX
american_scientific_journal-9669	137	29	an	an	DET
american_scientific_journal-9669	137	30	abuse	abuse	NOUN
american_scientific_journal-9669	137	31	of	of	ADP
american_scientific_journal-9669	137	32	language	language	NOUN
american_scientific_journal-9669	137	33	.	.	PUNCT
american_scientific_journal-9669	138	1	4	4	X
american_scientific_journal-9669	138	2	.	.	NOUN
american_scientific_journal-9669	138	3	results	result	VERB
american_scientific_journal-9669	138	4	the	the	DET
american_scientific_journal-9669	138	5	analysis	analysis	NOUN
american_scientific_journal-9669	138	6	of	of	ADP
american_scientific_journal-9669	138	7	the	the	DET
american_scientific_journal-9669	138	8	content	content	NOUN
american_scientific_journal-9669	138	9	of	of	ADP
american_scientific_journal-9669	138	10	the	the	DET
american_scientific_journal-9669	138	11	tax	tax	NOUN
american_scientific_journal-9669	138	12	codes	code	NOUN
american_scientific_journal-9669	138	13	on	on	ADP
american_scientific_journal-9669	138	14	corporate	corporate	ADJ
american_scientific_journal-9669	138	15	income	income	NOUN
american_scientific_journal-9669	138	16	tax	tax	NOUN
american_scientific_journal-9669	138	17	systems	system	NOUN
american_scientific_journal-9669	138	18	in	in	ADP
american_scientific_journal-9669	138	19	the	the	DET
american_scientific_journal-9669	138	20	ten	ten	NUM
american_scientific_journal-9669	138	21	countries	country	NOUN
american_scientific_journal-9669	138	22	of	of	ADP
american_scientific_journal-9669	138	23	the	the	DET
american_scientific_journal-9669	138	24	sample	sample	NOUN
american_scientific_journal-9669	138	25	constituted	constitute	VERB
american_scientific_journal-9669	138	26	,	,	PUNCT
american_scientific_journal-9669	138	27	made	make	VERB
american_scientific_journal-9669	138	28	it	it	PRON
american_scientific_journal-9669	138	29	possible	possible	ADJ
american_scientific_journal-9669	138	30	to	to	PART
american_scientific_journal-9669	138	31	identify	identify	VERB
american_scientific_journal-9669	138	32	several	several	ADJ
american_scientific_journal-9669	138	33	biases	bias	NOUN
american_scientific_journal-9669	138	34	relating	relate	VERB
american_scientific_journal-9669	138	35	to	to	ADP
american_scientific_journal-9669	138	36	cit	cit	PROPN
american_scientific_journal-9669	138	37	.	.	PUNCT
american_scientific_journal-9669	139	1	these	these	DET
american_scientific_journal-9669	139	2	biases	bias	NOUN
american_scientific_journal-9669	139	3	relate	relate	VERB
american_scientific_journal-9669	139	4	not	not	PART
american_scientific_journal-9669	139	5	only	only	ADV
american_scientific_journal-9669	139	6	to	to	ADP
american_scientific_journal-9669	139	7	financing	financing	NOUN
american_scientific_journal-9669	139	8	,	,	PUNCT
american_scientific_journal-9669	139	9	investment	investment	NOUN
american_scientific_journal-9669	139	10	and	and	CCONJ
american_scientific_journal-9669	139	11	business	business	NOUN
american_scientific_journal-9669	139	12	results	result	NOUN
american_scientific_journal-9669	139	13	,	,	PUNCT
american_scientific_journal-9669	139	14	but	but	CCONJ
american_scientific_journal-9669	139	15	also	also	ADV
american_scientific_journal-9669	139	16	to	to	ADP
american_scientific_journal-9669	139	17	the	the	DET
american_scientific_journal-9669	139	18	corporate	corporate	ADJ
american_scientific_journal-9669	139	19	tax	tax	NOUN
american_scientific_journal-9669	139	20	rate	rate	NOUN
american_scientific_journal-9669	139	21	and	and	CCONJ
american_scientific_journal-9669	139	22	base	base	NOUN
american_scientific_journal-9669	139	23	.	.	PUNCT
american_scientific_journal-9669	140	1	4.1	4.1	NUM
american_scientific_journal-9669	140	2	.	.	PUNCT
american_scientific_journal-9669	141	1	biases	bias	NOUN
american_scientific_journal-9669	141	2	relating	relate	VERB
american_scientific_journal-9669	141	3	to	to	ADP
american_scientific_journal-9669	141	4	corporate	corporate	ADJ
american_scientific_journal-9669	141	5	financing	financing	NOUN
american_scientific_journal-9669	141	6	there	there	PRON
american_scientific_journal-9669	141	7	are	be	VERB
american_scientific_journal-9669	141	8	two	two	NUM
american_scientific_journal-9669	141	9	biases	bias	NOUN
american_scientific_journal-9669	141	10	relating	relate	VERB
american_scientific_journal-9669	141	11	to	to	ADP
american_scientific_journal-9669	141	12	corporate	corporate	ADJ
american_scientific_journal-9669	141	13	financing	financing	NOUN
american_scientific_journal-9669	141	14	:	:	PUNCT
american_scientific_journal-9669	141	15	the	the	DET
american_scientific_journal-9669	141	16	bias	bias	NOUN
american_scientific_journal-9669	141	17	of	of	ADP
american_scientific_journal-9669	141	18	debt	debt	NOUN
american_scientific_journal-9669	141	19	financing	financing	NOUN
american_scientific_journal-9669	141	20	compared	compare	VERB
american_scientific_journal-9669	141	21	to	to	ADP
american_scientific_journal-9669	141	22	equity	equity	NOUN
american_scientific_journal-9669	141	23	financing	financing	NOUN
american_scientific_journal-9669	141	24	and	and	CCONJ
american_scientific_journal-9669	141	25	the	the	DET
american_scientific_journal-9669	141	26	bias	bias	NOUN
american_scientific_journal-9669	141	27	of	of	ADP
american_scientific_journal-9669	141	28	financing	financing	NOUN
american_scientific_journal-9669	141	29	by	by	ADP
american_scientific_journal-9669	141	30	contributed	contribute	VERB
american_scientific_journal-9669	141	31	capital	capital	NOUN
american_scientific_journal-9669	141	32	in	in	ADP
american_scientific_journal-9669	141	33	relation	relation	NOUN
american_scientific_journal-9669	141	34	to	to	ADP
american_scientific_journal-9669	141	35	financing	financing	NOUN
american_scientific_journal-9669	141	36	by	by	ADP
american_scientific_journal-9669	141	37	taxable	taxable	ADJ
american_scientific_journal-9669	141	38	capital	capital	NOUN
american_scientific_journal-9669	141	39	.	.	PUNCT
american_scientific_journal-9669	142	1	shareholders	shareholder	NOUN
american_scientific_journal-9669	142	2	firm	firm	ADJ
american_scientific_journal-9669	142	3	equity	equity	PROPN
american_scientific_journal-9669	142	4	dividend	dividend	NOUN
american_scientific_journal-9669	142	5	bondholders	bondholder	NOUN
american_scientific_journal-9669	142	6	debt	debt	NOUN
american_scientific_journal-9669	142	7	interest	interest	NOUN
american_scientific_journal-9669	142	8	taxholder	taxholder	NOUN
american_scientific_journal-9669	142	9	(	(	PUNCT
american_scientific_journal-9669	142	10	state	state	NOUN
american_scientific_journal-9669	142	11	)	)	PUNCT
american_scientific_journal-9669	142	12	p	p	X
american_scientific_journal-9669	142	13	u	u	PROPN
american_scientific_journal-9669	142	14	b	b	PROPN
american_scientific_journal-9669	142	15	li	li	PROPN
american_scientific_journal-9669	142	16	c	c	PROPN
american_scientific_journal-9669	142	17	f	f	PROPN
american_scientific_journal-9669	142	18	u	u	PROPN
american_scientific_journal-9669	142	19	n	n	PROPN
american_scientific_journal-9669	142	20	d	d	NOUN
american_scientific_journal-9669	142	21	s	s	PROPN
american_scientific_journal-9669	142	22	c	c	X
american_scientific_journal-9669	142	23	o	o	NOUN
american_scientific_journal-9669	142	24	rp	rp	NOUN
american_scientific_journal-9669	142	25	o	o	INTJ
american_scientific_journal-9669	142	26	ra	ra	INTJ
american_scientific_journal-9669	143	1	te	te	INTJ
american_scientific_journal-9669	143	2	t	t	PROPN
american_scientific_journal-9669	143	3	a	a	DET
american_scientific_journal-9669	143	4	x	x	PROPN
american_scientific_journal-9669	143	5	american	american	ADJ
american_scientific_journal-9669	143	6	academic	academic	ADJ
american_scientific_journal-9669	143	7	scientific	scientific	ADJ
american_scientific_journal-9669	143	8	research	research	NOUN
american_scientific_journal-9669	143	9	journal	journal	NOUN
american_scientific_journal-9669	143	10	for	for	ADP
american_scientific_journal-9669	143	11	engineering	engineering	NOUN
american_scientific_journal-9669	143	12	,	,	PUNCT
american_scientific_journal-9669	143	13	technology	technology	NOUN
american_scientific_journal-9669	143	14	,	,	PUNCT
american_scientific_journal-9669	143	15	and	and	CCONJ
american_scientific_journal-9669	143	16	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	143	17	96	96	NUM
american_scientific_journal-9669	143	18	,	,	PUNCT
american_scientific_journal-9669	143	19	no1,pp	no1,pp	PRON
american_scientific_journal-9669	143	20	149	149	NUM
american_scientific_journal-9669	143	21	-	-	SYM
american_scientific_journal-9669	143	22	165	165	NUM
american_scientific_journal-9669	143	23	157	157	NUM
american_scientific_journal-9669	143	24	4.1.1	4.1.1	NUM
american_scientific_journal-9669	143	25	.	.	PUNCT
american_scientific_journal-9669	144	1	the	the	DET
american_scientific_journal-9669	144	2	bias	bias	NOUN
american_scientific_journal-9669	144	3	of	of	ADP
american_scientific_journal-9669	144	4	debt	debt	NOUN
american_scientific_journal-9669	144	5	financing	financing	NOUN
american_scientific_journal-9669	144	6	compared	compare	VERB
american_scientific_journal-9669	144	7	to	to	ADP
american_scientific_journal-9669	144	8	equity	equity	NOUN
american_scientific_journal-9669	144	9	financing	financing	NOUN
american_scientific_journal-9669	144	10	also	also	ADV
american_scientific_journal-9669	144	11	referred	refer	VERB
american_scientific_journal-9669	144	12	to	to	ADP
american_scientific_journal-9669	144	13	in	in	ADP
american_scientific_journal-9669	144	14	related	related	ADJ
american_scientific_journal-9669	144	15	literature	literature	NOUN
american_scientific_journal-9669	144	16	as	as	ADP
american_scientific_journal-9669	144	17	the	the	DET
american_scientific_journal-9669	144	18	"	"	PUNCT
american_scientific_journal-9669	144	19	debt	debt	NOUN
american_scientific_journal-9669	144	20	bias	bias	NOUN
american_scientific_journal-9669	144	21	"	"	PUNCT
american_scientific_journal-9669	144	22	,	,	PUNCT
american_scientific_journal-9669	144	23	the	the	DET
american_scientific_journal-9669	144	24	"	"	PUNCT
american_scientific_journal-9669	144	25	debt	debt	NOUN
american_scientific_journal-9669	144	26	vs.	vs.	ADP
american_scientific_journal-9669	144	27	equity	equity	NOUN
american_scientific_journal-9669	144	28	financing	financing	NOUN
american_scientific_journal-9669	144	29	bias	bias	NOUN
american_scientific_journal-9669	144	30	"	"	PUNCT
american_scientific_journal-9669	144	31	involves	involve	VERB
american_scientific_journal-9669	144	32	differential	differential	ADJ
american_scientific_journal-9669	144	33	tax	tax	NOUN
american_scientific_journal-9669	144	34	treatment	treatment	NOUN
american_scientific_journal-9669	144	35	of	of	ADP
american_scientific_journal-9669	144	36	debt	debt	NOUN
american_scientific_journal-9669	144	37	financing	financing	NOUN
american_scientific_journal-9669	144	38	and	and	CCONJ
american_scientific_journal-9669	144	39	equity	equity	NOUN
american_scientific_journal-9669	144	40	financing	financing	NOUN
american_scientific_journal-9669	144	41	at	at	ADP
american_scientific_journal-9669	144	42	the	the	DET
american_scientific_journal-9669	144	43	corporate	corporate	ADJ
american_scientific_journal-9669	144	44	level	level	NOUN
american_scientific_journal-9669	144	45	.	.	PUNCT
american_scientific_journal-9669	145	1	this	this	PRON
american_scientific_journal-9669	145	2	is	be	AUX
american_scientific_journal-9669	145	3	a	a	DET
american_scientific_journal-9669	145	4	difference	difference	NOUN
american_scientific_journal-9669	145	5	in	in	ADP
american_scientific_journal-9669	145	6	taxation	taxation	NOUN
american_scientific_journal-9669	145	7	at	at	ADP
american_scientific_journal-9669	145	8	the	the	DET
american_scientific_journal-9669	145	9	corporate	corporate	ADJ
american_scientific_journal-9669	145	10	level	level	NOUN
american_scientific_journal-9669	145	11	which	which	PRON
american_scientific_journal-9669	145	12	allows	allow	VERB
american_scientific_journal-9669	145	13	the	the	DET
american_scientific_journal-9669	145	14	deductibility	deductibility	NOUN
american_scientific_journal-9669	145	15	of	of	ADP
american_scientific_journal-9669	145	16	interest	interest	NOUN
american_scientific_journal-9669	145	17	expense	expense	NOUN
american_scientific_journal-9669	145	18	on	on	ADP
american_scientific_journal-9669	145	19	borrowed	borrow	VERB
american_scientific_journal-9669	145	20	funds	fund	NOUN
american_scientific_journal-9669	145	21	against	against	ADP
american_scientific_journal-9669	145	22	the	the	DET
american_scientific_journal-9669	145	23	taxation	taxation	NOUN
american_scientific_journal-9669	145	24	of	of	ADP
american_scientific_journal-9669	145	25	dividend	dividend	NOUN
american_scientific_journal-9669	145	26	expense	expense	NOUN
american_scientific_journal-9669	145	27	on	on	ADP
american_scientific_journal-9669	145	28	equity	equity	NOUN
american_scientific_journal-9669	145	29	.	.	PUNCT
american_scientific_journal-9669	146	1	as	as	ADP
american_scientific_journal-9669	146	2	a	a	DET
american_scientific_journal-9669	146	3	result	result	NOUN
american_scientific_journal-9669	146	4	,	,	PUNCT
american_scientific_journal-9669	146	5	the	the	DET
american_scientific_journal-9669	146	6	winners	winner	NOUN
american_scientific_journal-9669	146	7	of	of	ADP
american_scientific_journal-9669	146	8	this	this	DET
american_scientific_journal-9669	146	9	bias	bias	NOUN
american_scientific_journal-9669	146	10	are	be	AUX
american_scientific_journal-9669	146	11	firms	firm	NOUN
american_scientific_journal-9669	146	12	with	with	ADP
american_scientific_journal-9669	146	13	non	non	ADJ
american_scientific_journal-9669	146	14	-	-	ADJ
american_scientific_journal-9669	146	15	zero	zero	ADJ
american_scientific_journal-9669	146	16	financial	financial	ADJ
american_scientific_journal-9669	146	17	leverage	leverage	NOUN
american_scientific_journal-9669	146	18	while	while	SCONJ
american_scientific_journal-9669	146	19	the	the	DET
american_scientific_journal-9669	146	20	losers	loser	NOUN
american_scientific_journal-9669	146	21	are	be	AUX
american_scientific_journal-9669	146	22	firms	firm	NOUN
american_scientific_journal-9669	146	23	with	with	ADP
american_scientific_journal-9669	146	24	zero	zero	NUM
american_scientific_journal-9669	146	25	financial	financial	ADJ
american_scientific_journal-9669	146	26	leverage	leverage	NOUN
american_scientific_journal-9669	146	27	.	.	PUNCT
american_scientific_journal-9669	147	1	thus	thus	ADV
american_scientific_journal-9669	147	2	,	,	PUNCT
american_scientific_journal-9669	147	3	any	any	DET
american_scientific_journal-9669	147	4	rational	rational	ADJ
american_scientific_journal-9669	147	5	corporate	corporate	ADJ
american_scientific_journal-9669	147	6	in	in	ADP
american_scientific_journal-9669	147	7	pure	pure	ADJ
american_scientific_journal-9669	147	8	and	and	CCONJ
american_scientific_journal-9669	147	9	perfect	perfect	ADJ
american_scientific_journal-9669	147	10	competition	competition	NOUN
american_scientific_journal-9669	147	11	seeks	seek	VERB
american_scientific_journal-9669	147	12	to	to	PART
american_scientific_journal-9669	147	13	indebt	indebt	VERB
american_scientific_journal-9669	147	14	itself	itself	PRON
american_scientific_journal-9669	147	15	as	as	ADV
american_scientific_journal-9669	147	16	much	much	ADV
american_scientific_journal-9669	147	17	as	as	ADP
american_scientific_journal-9669	147	18	possible	possible	ADJ
american_scientific_journal-9669	147	19	by	by	ADP
american_scientific_journal-9669	147	20	reducing	reduce	VERB
american_scientific_journal-9669	147	21	its	its	PRON
american_scientific_journal-9669	147	22	corporate	corporate	ADJ
american_scientific_journal-9669	147	23	tax	tax	NOUN
american_scientific_journal-9669	147	24	burden	burden	NOUN
american_scientific_journal-9669	147	25	to	to	PART
american_scientific_journal-9669	147	26	reduce	reduce	VERB
american_scientific_journal-9669	147	27	its	its	PRON
american_scientific_journal-9669	147	28	corporate	corporate	ADJ
american_scientific_journal-9669	147	29	tax	tax	NOUN
american_scientific_journal-9669	147	30	debt	debt	NOUN
american_scientific_journal-9669	147	31	as	as	ADV
american_scientific_journal-9669	147	32	much	much	ADV
american_scientific_journal-9669	147	33	as	as	ADP
american_scientific_journal-9669	147	34	possible	possible	ADJ
american_scientific_journal-9669	147	35	.	.	PUNCT
american_scientific_journal-9669	148	1	4.1.2	4.1.2	X
american_scientific_journal-9669	148	2	.	.	PUNCT
american_scientific_journal-9669	149	1	the	the	DET
american_scientific_journal-9669	149	2	bias	bias	NOUN
american_scientific_journal-9669	149	3	of	of	ADP
american_scientific_journal-9669	149	4	financing	financing	NOUN
american_scientific_journal-9669	149	5	by	by	ADP
american_scientific_journal-9669	149	6	contributed	contribute	VERB
american_scientific_journal-9669	149	7	capital	capital	NOUN
american_scientific_journal-9669	149	8	compared	compare	VERB
american_scientific_journal-9669	149	9	to	to	ADP
american_scientific_journal-9669	149	10	financing	financing	NOUN
american_scientific_journal-9669	149	11	by	by	ADP
american_scientific_journal-9669	149	12	taxable	taxable	ADJ
american_scientific_journal-9669	149	13	capital	capital	NOUN
american_scientific_journal-9669	149	14	the	the	DET
american_scientific_journal-9669	149	15	"	"	PUNCT
american_scientific_journal-9669	149	16	bias	bias	NOUN
american_scientific_journal-9669	149	17	of	of	ADP
american_scientific_journal-9669	149	18	financing	financing	NOUN
american_scientific_journal-9669	149	19	by	by	ADP
american_scientific_journal-9669	149	20	capital	capital	NOUN
american_scientific_journal-9669	149	21	provided	provide	VERB
american_scientific_journal-9669	149	22	in	in	ADP
american_scientific_journal-9669	149	23	relation	relation	NOUN
american_scientific_journal-9669	149	24	to	to	ADP
american_scientific_journal-9669	149	25	financing	financing	NOUN
american_scientific_journal-9669	149	26	by	by	ADP
american_scientific_journal-9669	149	27	public	public	ADJ
american_scientific_journal-9669	149	28	capital	capital	NOUN
american_scientific_journal-9669	149	29	"	"	PUNCT
american_scientific_journal-9669	149	30	consists	consist	VERB
american_scientific_journal-9669	149	31	,	,	PUNCT
american_scientific_journal-9669	149	32	from	from	ADP
american_scientific_journal-9669	149	33	a	a	DET
american_scientific_journal-9669	149	34	tax	tax	NOUN
american_scientific_journal-9669	149	35	point	point	NOUN
american_scientific_journal-9669	149	36	of	of	ADP
american_scientific_journal-9669	149	37	view	view	NOUN
american_scientific_journal-9669	149	38	,	,	PUNCT
american_scientific_journal-9669	149	39	in	in	ADP
american_scientific_journal-9669	149	40	underestimating	underestimate	VERB
american_scientific_journal-9669	149	41	the	the	DET
american_scientific_journal-9669	149	42	financing	financing	NOUN
american_scientific_journal-9669	149	43	by	by	ADP
american_scientific_journal-9669	149	44	taxable	taxable	ADJ
american_scientific_journal-9669	149	45	capital	capital	NOUN
american_scientific_journal-9669	149	46	used	use	VERB
american_scientific_journal-9669	149	47	by	by	ADP
american_scientific_journal-9669	149	48	the	the	DET
american_scientific_journal-9669	149	49	firm	firm	NOUN
american_scientific_journal-9669	149	50	whose	whose	DET
american_scientific_journal-9669	149	51	expense	expense	NOUN
american_scientific_journal-9669	149	52	is	be	AUX
american_scientific_journal-9669	149	53	the	the	DET
american_scientific_journal-9669	149	54	corporation	corporation	NOUN
american_scientific_journal-9669	149	55	tax	tax	NOUN
american_scientific_journal-9669	149	56	and	and	CCONJ
american_scientific_journal-9669	149	57	in	in	ADP
american_scientific_journal-9669	149	58	considering	consider	VERB
american_scientific_journal-9669	149	59	only	only	ADJ
american_scientific_journal-9669	149	60	financing	financing	NOUN
american_scientific_journal-9669	149	61	by	by	ADP
american_scientific_journal-9669	149	62	contributed	contribute	VERB
american_scientific_journal-9669	149	63	capital	capital	NOUN
american_scientific_journal-9669	149	64	,	,	PUNCT
american_scientific_journal-9669	149	65	i.e.	i.e.	ADV
american_scientific_journal-9669	149	66	,	,	PUNCT
american_scientific_journal-9669	149	67	borrowed	borrow	VERB
american_scientific_journal-9669	149	68	capital	capital	NOUN
american_scientific_journal-9669	149	69	,	,	PUNCT
american_scientific_journal-9669	149	70	the	the	DET
american_scientific_journal-9669	149	71	cost	cost	NOUN
american_scientific_journal-9669	149	72	of	of	ADP
american_scientific_journal-9669	149	73	which	which	PRON
american_scientific_journal-9669	149	74	is	be	AUX
american_scientific_journal-9669	149	75	interest	interest	NOUN
american_scientific_journal-9669	149	76	,	,	PUNCT
american_scientific_journal-9669	149	77	and	and	CCONJ
american_scientific_journal-9669	149	78	equity	equity	NOUN
american_scientific_journal-9669	149	79	capital	capital	NOUN
american_scientific_journal-9669	149	80	,	,	PUNCT
american_scientific_journal-9669	149	81	the	the	DET
american_scientific_journal-9669	149	82	cost	cost	NOUN
american_scientific_journal-9669	149	83	of	of	ADP
american_scientific_journal-9669	149	84	which	which	PRON
american_scientific_journal-9669	149	85	is	be	AUX
american_scientific_journal-9669	149	86	dividend	dividend	NOUN
american_scientific_journal-9669	149	87	.	.	PUNCT
american_scientific_journal-9669	150	1	in	in	ADP
american_scientific_journal-9669	150	2	other	other	ADJ
american_scientific_journal-9669	150	3	words	word	NOUN
american_scientific_journal-9669	150	4	,	,	PUNCT
american_scientific_journal-9669	150	5	this	this	DET
american_scientific_journal-9669	150	6	bias	bias	NOUN
american_scientific_journal-9669	150	7	substitutes	substitute	VERB
american_scientific_journal-9669	150	8	the	the	DET
american_scientific_journal-9669	150	9	taxable	taxable	ADJ
american_scientific_journal-9669	150	10	profit	profit	NOUN
american_scientific_journal-9669	150	11	of	of	ADP
american_scientific_journal-9669	150	12	the	the	DET
american_scientific_journal-9669	150	13	firm	firm	NOUN
american_scientific_journal-9669	150	14	for	for	ADP
american_scientific_journal-9669	150	15	taxable	taxable	ADJ
american_scientific_journal-9669	150	16	capital	capital	NOUN
american_scientific_journal-9669	150	17	and	and	CCONJ
american_scientific_journal-9669	150	18	therefore	therefore	ADV
american_scientific_journal-9669	150	19	favors	favor	VERB
american_scientific_journal-9669	150	20	loss	loss	NOUN
american_scientific_journal-9669	150	21	-	-	PUNCT
american_scientific_journal-9669	150	22	making	make	VERB
american_scientific_journal-9669	150	23	firms	firm	NOUN
american_scientific_journal-9669	150	24	and	and	CCONJ
american_scientific_journal-9669	150	25	disadvantages	disadvantage	VERB
american_scientific_journal-9669	150	26	profitable	profitable	ADJ
american_scientific_journal-9669	150	27	firms	firm	NOUN
american_scientific_journal-9669	150	28	.	.	PUNCT
american_scientific_journal-9669	151	1	4.2	4.2	NUM
american_scientific_journal-9669	151	2	.	.	PUNCT
american_scientific_journal-9669	152	1	biases	bias	NOUN
american_scientific_journal-9669	152	2	relating	relate	VERB
american_scientific_journal-9669	152	3	to	to	ADP
american_scientific_journal-9669	152	4	business	business	NOUN
american_scientific_journal-9669	152	5	investment	investment	NOUN
american_scientific_journal-9669	152	6	there	there	PRON
american_scientific_journal-9669	152	7	are	be	VERB
american_scientific_journal-9669	152	8	three	three	NUM
american_scientific_journal-9669	152	9	biases	bias	NOUN
american_scientific_journal-9669	152	10	relating	relate	VERB
american_scientific_journal-9669	152	11	to	to	ADP
american_scientific_journal-9669	152	12	business	business	NOUN
american_scientific_journal-9669	152	13	investment	investment	NOUN
american_scientific_journal-9669	152	14	:	:	PUNCT
american_scientific_journal-9669	152	15	the	the	DET
american_scientific_journal-9669	152	16	bias	bias	NOUN
american_scientific_journal-9669	152	17	of	of	ADP
american_scientific_journal-9669	152	18	tangible	tangible	ADJ
american_scientific_journal-9669	152	19	fixed	fix	VERB
american_scientific_journal-9669	152	20	assets	asset	NOUN
american_scientific_journal-9669	152	21	compared	compare	VERB
american_scientific_journal-9669	152	22	to	to	ADP
american_scientific_journal-9669	152	23	intangible	intangible	ADJ
american_scientific_journal-9669	152	24	fixed	fix	VERB
american_scientific_journal-9669	152	25	assets	asset	NOUN
american_scientific_journal-9669	152	26	,	,	PUNCT
american_scientific_journal-9669	152	27	the	the	DET
american_scientific_journal-9669	152	28	bias	bias	NOUN
american_scientific_journal-9669	152	29	of	of	ADP
american_scientific_journal-9669	152	30	tangible	tangible	ADJ
american_scientific_journal-9669	152	31	fixed	fix	VERB
american_scientific_journal-9669	152	32	assets	asset	NOUN
american_scientific_journal-9669	152	33	compared	compare	VERB
american_scientific_journal-9669	152	34	to	to	ADP
american_scientific_journal-9669	152	35	financial	financial	ADJ
american_scientific_journal-9669	152	36	fixed	fix	VERB
american_scientific_journal-9669	152	37	assets	asset	NOUN
american_scientific_journal-9669	152	38	and	and	CCONJ
american_scientific_journal-9669	152	39	the	the	DET
american_scientific_journal-9669	152	40	bias	bias	NOUN
american_scientific_journal-9669	152	41	of	of	ADP
american_scientific_journal-9669	152	42	intangible	intangible	ADJ
american_scientific_journal-9669	152	43	fixed	fix	VERB
american_scientific_journal-9669	152	44	assets	asset	NOUN
american_scientific_journal-9669	152	45	compared	compare	VERB
american_scientific_journal-9669	152	46	to	to	ADP
american_scientific_journal-9669	152	47	financial	financial	ADJ
american_scientific_journal-9669	152	48	fixed	fix	VERB
american_scientific_journal-9669	152	49	assets	asset	NOUN
american_scientific_journal-9669	152	50	.	.	PUNCT
american_scientific_journal-9669	153	1	4.2.1	4.2.1	NOUN
american_scientific_journal-9669	153	2	.	.	PUNCT
american_scientific_journal-9669	154	1	the	the	DET
american_scientific_journal-9669	154	2	bias	bias	NOUN
american_scientific_journal-9669	154	3	of	of	ADP
american_scientific_journal-9669	154	4	tangible	tangible	ADJ
american_scientific_journal-9669	154	5	fixed	fix	VERB
american_scientific_journal-9669	154	6	assets	asset	NOUN
american_scientific_journal-9669	154	7	compared	compare	VERB
american_scientific_journal-9669	154	8	to	to	ADP
american_scientific_journal-9669	154	9	intangible	intangible	ADJ
american_scientific_journal-9669	154	10	fixed	fix	VERB
american_scientific_journal-9669	154	11	assets	asset	NOUN
american_scientific_journal-9669	154	12	the	the	DET
american_scientific_journal-9669	154	13	“	"	PUNCT
american_scientific_journal-9669	154	14	tangible	tangible	ADJ
american_scientific_journal-9669	154	15	fixed	fix	VERB
american_scientific_journal-9669	154	16	assets	asset	NOUN
american_scientific_journal-9669	154	17	vs.	vs.	ADP
american_scientific_journal-9669	154	18	intangible	intangible	ADJ
american_scientific_journal-9669	154	19	fixed	fix	VERB
american_scientific_journal-9669	154	20	assets	asset	NOUN
american_scientific_journal-9669	154	21	bias	bias	NOUN
american_scientific_journal-9669	154	22	”	"	PUNCT
american_scientific_journal-9669	154	23	is	be	AUX
american_scientific_journal-9669	154	24	the	the	DET
american_scientific_journal-9669	154	25	differential	differential	ADJ
american_scientific_journal-9669	154	26	tax	tax	NOUN
american_scientific_journal-9669	154	27	treatment	treatment	NOUN
american_scientific_journal-9669	154	28	of	of	ADP
american_scientific_journal-9669	154	29	tangible	tangible	ADJ
american_scientific_journal-9669	154	30	and	and	CCONJ
american_scientific_journal-9669	154	31	intangible	intangible	ADJ
american_scientific_journal-9669	154	32	assets	asset	NOUN
american_scientific_journal-9669	154	33	.	.	PUNCT
american_scientific_journal-9669	155	1	indeed	indeed	ADV
american_scientific_journal-9669	155	2	,	,	PUNCT
american_scientific_journal-9669	155	3	tangible	tangible	ADJ
american_scientific_journal-9669	155	4	fixed	fix	VERB
american_scientific_journal-9669	155	5	assets	asset	NOUN
american_scientific_journal-9669	155	6	are	be	AUX
american_scientific_journal-9669	155	7	subject	subject	ADJ
american_scientific_journal-9669	155	8	to	to	ADP
american_scientific_journal-9669	155	9	different	different	ADJ
american_scientific_journal-9669	155	10	tax	tax	NOUN
american_scientific_journal-9669	155	11	depreciation	depreciation	NOUN
american_scientific_journal-9669	155	12	methods	method	NOUN
american_scientific_journal-9669	155	13	from	from	ADP
american_scientific_journal-9669	155	14	those	those	PRON
american_scientific_journal-9669	155	15	undergone	undergo	VERB
american_scientific_journal-9669	155	16	by	by	ADP
american_scientific_journal-9669	155	17	intangible	intangible	ADJ
american_scientific_journal-9669	155	18	fixed	fix	VERB
american_scientific_journal-9669	155	19	assets	asset	NOUN
american_scientific_journal-9669	155	20	.	.	PUNCT
american_scientific_journal-9669	156	1	these	these	PRON
american_scientific_journal-9669	156	2	are	be	AUX
american_scientific_journal-9669	156	3	straight	straight	ADJ
american_scientific_journal-9669	156	4	-	-	PUNCT
american_scientific_journal-9669	156	5	line	line	NOUN
american_scientific_journal-9669	156	6	,	,	PUNCT
american_scientific_journal-9669	156	7	accelerated	accelerate	VERB
american_scientific_journal-9669	156	8	,	,	PUNCT
american_scientific_journal-9669	156	9	and	and	CCONJ
american_scientific_journal-9669	156	10	declining	decline	VERB
american_scientific_journal-9669	156	11	balance	balance	NOUN
american_scientific_journal-9669	156	12	methods	method	NOUN
american_scientific_journal-9669	156	13	.	.	PUNCT
american_scientific_journal-9669	157	1	this	this	DET
american_scientific_journal-9669	157	2	bias	bias	NOUN
american_scientific_journal-9669	157	3	favors	favor	VERB
american_scientific_journal-9669	157	4	firms	firm	NOUN
american_scientific_journal-9669	157	5	with	with	ADP
american_scientific_journal-9669	157	6	high	high	ADJ
american_scientific_journal-9669	157	7	tax	tax	NOUN
american_scientific_journal-9669	157	8	savings	saving	NOUN
american_scientific_journal-9669	157	9	linked	link	VERB
american_scientific_journal-9669	157	10	to	to	ADP
american_scientific_journal-9669	157	11	the	the	DET
american_scientific_journal-9669	157	12	deductibility	deductibility	NOUN
american_scientific_journal-9669	157	13	of	of	ADP
american_scientific_journal-9669	157	14	depreciation	depreciation	NOUN
american_scientific_journal-9669	157	15	allowances	allowance	NOUN
american_scientific_journal-9669	157	16	for	for	ADP
american_scientific_journal-9669	157	17	depreciation	depreciation	NOUN
american_scientific_journal-9669	157	18	of	of	ADP
american_scientific_journal-9669	157	19	fixed	fix	VERB
american_scientific_journal-9669	157	20	assets	asset	NOUN
american_scientific_journal-9669	157	21	more	more	ADJ
american_scientific_journal-9669	157	22	than	than	ADP
american_scientific_journal-9669	157	23	firms	firm	NOUN
american_scientific_journal-9669	157	24	with	with	ADP
american_scientific_journal-9669	157	25	tax	tax	NOUN
american_scientific_journal-9669	157	26	savings	saving	NOUN
american_scientific_journal-9669	157	27	with	with	ADP
american_scientific_journal-9669	157	28	little	little	ADJ
american_scientific_journal-9669	157	29	or	or	CCONJ
american_scientific_journal-9669	157	30	no	no	PRON
american_scientific_journal-9669	157	31	depreciation	depreciation	NOUN
american_scientific_journal-9669	157	32	.	.	PUNCT
american_scientific_journal-9669	158	1	4.2.2	4.2.2	X
american_scientific_journal-9669	158	2	.	.	PUNCT
american_scientific_journal-9669	159	1	the	the	DET
american_scientific_journal-9669	159	2	bias	bias	NOUN
american_scientific_journal-9669	159	3	of	of	ADP
american_scientific_journal-9669	159	4	tangible	tangible	ADJ
american_scientific_journal-9669	159	5	fixed	fix	VERB
american_scientific_journal-9669	159	6	assets	asset	NOUN
american_scientific_journal-9669	159	7	compared	compare	VERB
american_scientific_journal-9669	159	8	to	to	ADP
american_scientific_journal-9669	159	9	financial	financial	ADJ
american_scientific_journal-9669	159	10	fixed	fix	VERB
american_scientific_journal-9669	159	11	assets	asset	NOUN
american_scientific_journal-9669	159	12	the	the	DET
american_scientific_journal-9669	159	13	“	"	PUNCT
american_scientific_journal-9669	159	14	tangible	tangible	ADJ
american_scientific_journal-9669	159	15	fixed	fix	VERB
american_scientific_journal-9669	159	16	assets	asset	NOUN
american_scientific_journal-9669	159	17	versus	versus	ADP
american_scientific_journal-9669	159	18	financial	financial	ADJ
american_scientific_journal-9669	159	19	fixed	fix	VERB
american_scientific_journal-9669	159	20	assets	asset	NOUN
american_scientific_journal-9669	159	21	bias	bias	NOUN
american_scientific_journal-9669	159	22	”	"	PUNCT
american_scientific_journal-9669	159	23	consists	consist	VERB
american_scientific_journal-9669	159	24	in	in	ADP
american_scientific_journal-9669	159	25	making	make	VERB
american_scientific_journal-9669	159	26	a	a	DET
american_scientific_journal-9669	159	27	differential	differential	ADJ
american_scientific_journal-9669	159	28	tax	tax	NOUN
american_scientific_journal-9669	159	29	treatment	treatment	NOUN
american_scientific_journal-9669	159	30	of	of	ADP
american_scientific_journal-9669	159	31	tangible	tangible	ADJ
american_scientific_journal-9669	159	32	fixed	fix	VERB
american_scientific_journal-9669	159	33	assets	asset	NOUN
american_scientific_journal-9669	159	34	and	and	CCONJ
american_scientific_journal-9669	159	35	financial	financial	ADJ
american_scientific_journal-9669	159	36	fixed	fix	VERB
american_scientific_journal-9669	159	37	assets	asset	NOUN
american_scientific_journal-9669	159	38	.	.	PUNCT
american_scientific_journal-9669	160	1	indeed	indeed	ADV
american_scientific_journal-9669	160	2	,	,	PUNCT
american_scientific_journal-9669	160	3	the	the	DET
american_scientific_journal-9669	160	4	yield	yield	NOUN
american_scientific_journal-9669	160	5	generated	generate	VERB
american_scientific_journal-9669	160	6	by	by	ADP
american_scientific_journal-9669	160	7	capital	capital	NOUN
american_scientific_journal-9669	160	8	contributions	contribution	NOUN
american_scientific_journal-9669	160	9	in	in	ADP
american_scientific_journal-9669	160	10	kind	kind	NOUN
american_scientific_journal-9669	160	11	(	(	PUNCT
american_scientific_journal-9669	160	12	for	for	ADP
american_scientific_journal-9669	160	13	example	example	NOUN
american_scientific_journal-9669	160	14	the	the	DET
american_scientific_journal-9669	160	15	contribution	contribution	NOUN
american_scientific_journal-9669	160	16	of	of	ADP
american_scientific_journal-9669	160	17	tangible	tangible	ADJ
american_scientific_journal-9669	160	18	fixed	fix	VERB
american_scientific_journal-9669	160	19	assets	asset	NOUN
american_scientific_journal-9669	160	20	)	)	PUNCT
american_scientific_journal-9669	160	21	benefits	benefit	NOUN
american_scientific_journal-9669	160	22	from	from	ADP
american_scientific_journal-9669	160	23	the	the	DET
american_scientific_journal-9669	160	24	tax	tax	NOUN
american_scientific_journal-9669	160	25	deduction	deduction	NOUN
american_scientific_journal-9669	160	26	of	of	ADP
american_scientific_journal-9669	160	27	depreciation	depreciation	NOUN
american_scientific_journal-9669	160	28	allowances	allowance	NOUN
american_scientific_journal-9669	160	29	,	,	PUNCT
american_scientific_journal-9669	160	30	while	while	SCONJ
american_scientific_journal-9669	160	31	the	the	DET
american_scientific_journal-9669	160	32	income	income	NOUN
american_scientific_journal-9669	160	33	from	from	ADP
american_scientific_journal-9669	160	34	shares	share	NOUN
american_scientific_journal-9669	160	35	is	be	AUX
american_scientific_journal-9669	160	36	taxed	tax	VERB
american_scientific_journal-9669	160	37	and	and	CCONJ
american_scientific_journal-9669	160	38	that	that	SCONJ
american_scientific_journal-9669	160	39	from	from	ADP
american_scientific_journal-9669	160	40	bonds	bond	NOUN
american_scientific_journal-9669	160	41	is	be	AUX
american_scientific_journal-9669	160	42	deductible	deductible	ADJ
american_scientific_journal-9669	160	43	in	in	ADP
american_scientific_journal-9669	160	44	the	the	DET
american_scientific_journal-9669	160	45	calculation	calculation	NOUN
american_scientific_journal-9669	160	46	of	of	ADP
american_scientific_journal-9669	160	47	cit	cit	PROPN
american_scientific_journal-9669	160	48	at	at	ADP
american_scientific_journal-9669	160	49	the	the	DET
american_scientific_journal-9669	160	50	firm	firm	ADJ
american_scientific_journal-9669	160	51	level	level	NOUN
american_scientific_journal-9669	160	52	.	.	PUNCT
american_scientific_journal-9669	161	1	this	this	DET
american_scientific_journal-9669	161	2	bias	bias	NOUN
american_scientific_journal-9669	161	3	favors	favor	VERB
american_scientific_journal-9669	161	4	firms	firm	NOUN
american_scientific_journal-9669	161	5	with	with	ADP
american_scientific_journal-9669	161	6	high	high	ADJ
american_scientific_journal-9669	161	7	tax	tax	NOUN
american_scientific_journal-9669	161	8	savings	saving	NOUN
american_scientific_journal-9669	161	9	linked	link	VERB
american_scientific_journal-9669	161	10	to	to	ADP
american_scientific_journal-9669	161	11	depreciation	depreciation	NOUN
american_scientific_journal-9669	161	12	and	and	CCONJ
american_scientific_journal-9669	161	13	debts	debt	NOUN
american_scientific_journal-9669	161	14	and	and	CCONJ
american_scientific_journal-9669	161	15	disadvantages	disadvantage	VERB
american_scientific_journal-9669	161	16	firms	firm	NOUN
american_scientific_journal-9669	161	17	with	with	ADP
american_scientific_journal-9669	161	18	low	low	ADJ
american_scientific_journal-9669	161	19	or	or	CCONJ
american_scientific_journal-9669	161	20	even	even	ADV
american_scientific_journal-9669	161	21	zero	zero	NUM
american_scientific_journal-9669	161	22	tax	tax	NOUN
american_scientific_journal-9669	161	23	savings	saving	NOUN
american_scientific_journal-9669	161	24	linked	link	VERB
american_scientific_journal-9669	161	25	to	to	ADP
american_scientific_journal-9669	161	26	depreciation	depreciation	NOUN
american_scientific_journal-9669	161	27	and	and	CCONJ
american_scientific_journal-9669	161	28	debts	debt	NOUN
american_scientific_journal-9669	161	29	.	.	PUNCT
american_scientific_journal-9669	162	1	american	american	ADJ
american_scientific_journal-9669	162	2	academic	academic	ADJ
american_scientific_journal-9669	162	3	scientific	scientific	ADJ
american_scientific_journal-9669	162	4	research	research	NOUN
american_scientific_journal-9669	162	5	journal	journal	NOUN
american_scientific_journal-9669	162	6	for	for	ADP
american_scientific_journal-9669	162	7	engineering	engineering	NOUN
american_scientific_journal-9669	162	8	,	,	PUNCT
american_scientific_journal-9669	162	9	technology	technology	NOUN
american_scientific_journal-9669	162	10	,	,	PUNCT
american_scientific_journal-9669	162	11	and	and	CCONJ
american_scientific_journal-9669	162	12	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	162	13	96	96	NUM
american_scientific_journal-9669	162	14	,	,	PUNCT
american_scientific_journal-9669	162	15	no1,pp	no1,pp	PRON
american_scientific_journal-9669	162	16	149	149	NUM
american_scientific_journal-9669	162	17	-	-	SYM
american_scientific_journal-9669	162	18	165	165	NUM
american_scientific_journal-9669	162	19	158	158	NUM
american_scientific_journal-9669	162	20	4.2.3	4.2.3	NUM
american_scientific_journal-9669	162	21	.	.	PUNCT
american_scientific_journal-9669	163	1	the	the	DET
american_scientific_journal-9669	163	2	bias	bias	NOUN
american_scientific_journal-9669	163	3	of	of	ADP
american_scientific_journal-9669	163	4	intangible	intangible	ADJ
american_scientific_journal-9669	163	5	fixed	fix	VERB
american_scientific_journal-9669	163	6	assets	asset	NOUN
american_scientific_journal-9669	163	7	compared	compare	VERB
american_scientific_journal-9669	163	8	to	to	ADP
american_scientific_journal-9669	163	9	financial	financial	ADJ
american_scientific_journal-9669	163	10	fixed	fix	VERB
american_scientific_journal-9669	163	11	assets	asset	NOUN
american_scientific_journal-9669	163	12	the	the	DET
american_scientific_journal-9669	163	13	“	"	PUNCT
american_scientific_journal-9669	163	14	intangible	intangible	ADJ
american_scientific_journal-9669	163	15	assets	asset	NOUN
american_scientific_journal-9669	163	16	versus	versus	ADP
american_scientific_journal-9669	163	17	financial	financial	ADJ
american_scientific_journal-9669	163	18	assets	asset	NOUN
american_scientific_journal-9669	163	19	bias	bias	NOUN
american_scientific_journal-9669	163	20	”	"	PUNCT
american_scientific_journal-9669	163	21	consists	consist	VERB
american_scientific_journal-9669	163	22	of	of	ADP
american_scientific_journal-9669	163	23	differential	differential	ADJ
american_scientific_journal-9669	163	24	tax	tax	NOUN
american_scientific_journal-9669	163	25	treatment	treatment	NOUN
american_scientific_journal-9669	163	26	of	of	ADP
american_scientific_journal-9669	163	27	intangible	intangible	ADJ
american_scientific_journal-9669	163	28	assets	asset	NOUN
american_scientific_journal-9669	163	29	and	and	CCONJ
american_scientific_journal-9669	163	30	financial	financial	ADJ
american_scientific_journal-9669	163	31	assets	asset	NOUN
american_scientific_journal-9669	163	32	.	.	PUNCT
american_scientific_journal-9669	164	1	intangible	intangible	ADJ
american_scientific_journal-9669	164	2	assets	asset	NOUN
american_scientific_journal-9669	164	3	offer	offer	VERB
american_scientific_journal-9669	164	4	a	a	DET
american_scientific_journal-9669	164	5	tax	tax	NOUN
american_scientific_journal-9669	164	6	saving	saving	NOUN
american_scientific_journal-9669	164	7	linked	link	VERB
american_scientific_journal-9669	164	8	to	to	ADP
american_scientific_journal-9669	164	9	the	the	DET
american_scientific_journal-9669	164	10	deduction	deduction	NOUN
american_scientific_journal-9669	164	11	of	of	ADP
american_scientific_journal-9669	164	12	depreciation	depreciation	NOUN
american_scientific_journal-9669	164	13	while	while	SCONJ
american_scientific_journal-9669	164	14	bonds	bond	NOUN
american_scientific_journal-9669	164	15	offer	offer	VERB
american_scientific_journal-9669	164	16	a	a	DET
american_scientific_journal-9669	164	17	corporate	corporate	ADJ
american_scientific_journal-9669	164	18	tax	tax	NOUN
american_scientific_journal-9669	164	19	saving	saving	NOUN
american_scientific_journal-9669	164	20	linked	link	VERB
american_scientific_journal-9669	164	21	to	to	ADP
american_scientific_journal-9669	164	22	the	the	DET
american_scientific_journal-9669	164	23	deduction	deduction	NOUN
american_scientific_journal-9669	164	24	of	of	ADP
american_scientific_journal-9669	164	25	interest	interest	NOUN
american_scientific_journal-9669	164	26	expense	expense	NOUN
american_scientific_journal-9669	164	27	and	and	CCONJ
american_scientific_journal-9669	164	28	income	income	NOUN
american_scientific_journal-9669	164	29	from	from	ADP
american_scientific_journal-9669	164	30	shares	share	NOUN
american_scientific_journal-9669	164	31	are	be	AUX
american_scientific_journal-9669	164	32	taxed	tax	VERB
american_scientific_journal-9669	164	33	at	at	ADP
american_scientific_journal-9669	164	34	the	the	DET
american_scientific_journal-9669	164	35	firm	firm	ADJ
american_scientific_journal-9669	164	36	level	level	NOUN
american_scientific_journal-9669	164	37	.	.	PUNCT
american_scientific_journal-9669	165	1	4.3	4.3	NUM
american_scientific_journal-9669	165	2	.	.	PUNCT
american_scientific_journal-9669	166	1	biases	bias	NOUN
american_scientific_journal-9669	166	2	relating	relate	VERB
american_scientific_journal-9669	166	3	to	to	ADP
american_scientific_journal-9669	166	4	business	business	NOUN
american_scientific_journal-9669	166	5	results	result	NOUN
american_scientific_journal-9669	166	6	there	there	PRON
american_scientific_journal-9669	166	7	are	be	VERB
american_scientific_journal-9669	166	8	several	several	ADJ
american_scientific_journal-9669	166	9	biases	bias	NOUN
american_scientific_journal-9669	166	10	relating	relate	VERB
american_scientific_journal-9669	166	11	to	to	ADP
american_scientific_journal-9669	166	12	the	the	DET
american_scientific_journal-9669	166	13	business	business	NOUN
american_scientific_journal-9669	166	14	result	result	NOUN
american_scientific_journal-9669	166	15	:	:	PUNCT
american_scientific_journal-9669	166	16	the	the	DET
american_scientific_journal-9669	166	17	bias	bias	NOUN
american_scientific_journal-9669	166	18	of	of	ADP
american_scientific_journal-9669	166	19	the	the	DET
american_scientific_journal-9669	166	20	loss	loss	NOUN
american_scientific_journal-9669	166	21	result	result	NOUN
american_scientific_journal-9669	166	22	compared	compare	VERB
american_scientific_journal-9669	166	23	to	to	ADP
american_scientific_journal-9669	166	24	the	the	DET
american_scientific_journal-9669	166	25	profit	profit	NOUN
american_scientific_journal-9669	166	26	result	result	NOUN
american_scientific_journal-9669	166	27	,	,	PUNCT
american_scientific_journal-9669	166	28	the	the	DET
american_scientific_journal-9669	166	29	bias	bias	NOUN
american_scientific_journal-9669	166	30	of	of	ADP
american_scientific_journal-9669	166	31	the	the	DET
american_scientific_journal-9669	166	32	loss	loss	NOUN
american_scientific_journal-9669	166	33	result	result	NOUN
american_scientific_journal-9669	166	34	compared	compare	VERB
american_scientific_journal-9669	166	35	to	to	ADP
american_scientific_journal-9669	166	36	the	the	DET
american_scientific_journal-9669	166	37	nil	nil	ADJ
american_scientific_journal-9669	166	38	result	result	NOUN
american_scientific_journal-9669	166	39	,	,	PUNCT
american_scientific_journal-9669	166	40	the	the	DET
american_scientific_journal-9669	166	41	bias	bias	NOUN
american_scientific_journal-9669	166	42	of	of	ADP
american_scientific_journal-9669	166	43	the	the	DET
american_scientific_journal-9669	166	44	nil	nil	ADJ
american_scientific_journal-9669	166	45	result	result	NOUN
american_scientific_journal-9669	166	46	compared	compare	VERB
american_scientific_journal-9669	166	47	to	to	ADP
american_scientific_journal-9669	166	48	the	the	DET
american_scientific_journal-9669	166	49	profit	profit	NOUN
american_scientific_journal-9669	166	50	result	result	NOUN
american_scientific_journal-9669	166	51	,	,	PUNCT
american_scientific_journal-9669	166	52	the	the	DET
american_scientific_journal-9669	166	53	bias	bias	NOUN
american_scientific_journal-9669	166	54	of	of	ADP
american_scientific_journal-9669	166	55	earnings	earning	NOUN
american_scientific_journal-9669	166	56	before	before	ADP
american_scientific_journal-9669	166	57	interest	interest	NOUN
american_scientific_journal-9669	166	58	and	and	CCONJ
american_scientific_journal-9669	166	59	tax	tax	NOUN
american_scientific_journal-9669	166	60	(	(	PUNCT
american_scientific_journal-9669	166	61	ebit	ebit	PROPN
american_scientific_journal-9669	166	62	)	)	PUNCT
american_scientific_journal-9669	166	63	compared	compare	VERB
american_scientific_journal-9669	166	64	to	to	ADP
american_scientific_journal-9669	166	65	earnings	earning	NOUN
american_scientific_journal-9669	166	66	before	before	ADP
american_scientific_journal-9669	166	67	tax	tax	NOUN
american_scientific_journal-9669	166	68	(	(	PUNCT
american_scientific_journal-9669	166	69	ebt	ebt	PROPN
american_scientific_journal-9669	166	70	)	)	PUNCT
american_scientific_journal-9669	166	71	,	,	PUNCT
american_scientific_journal-9669	166	72	the	the	DET
american_scientific_journal-9669	166	73	bias	bias	NOUN
american_scientific_journal-9669	166	74	of	of	ADP
american_scientific_journal-9669	166	75	expenses	expense	NOUN
american_scientific_journal-9669	166	76	in	in	ADP
american_scientific_journal-9669	166	77	relation	relation	NOUN
american_scientific_journal-9669	166	78	to	to	ADP
american_scientific_journal-9669	166	79	income	income	NOUN
american_scientific_journal-9669	166	80	,	,	PUNCT
american_scientific_journal-9669	166	81	the	the	DET
american_scientific_journal-9669	166	82	bias	bias	NOUN
american_scientific_journal-9669	166	83	of	of	ADP
american_scientific_journal-9669	166	84	deductible	deductible	ADJ
american_scientific_journal-9669	166	85	expenses	expense	NOUN
american_scientific_journal-9669	166	86	compared	compare	VERB
american_scientific_journal-9669	166	87	to	to	ADP
american_scientific_journal-9669	166	88	nondeductible	nondeductible	ADJ
american_scientific_journal-9669	166	89	expenses	expense	NOUN
american_scientific_journal-9669	166	90	and	and	CCONJ
american_scientific_journal-9669	166	91	the	the	DET
american_scientific_journal-9669	166	92	bias	bias	NOUN
american_scientific_journal-9669	166	93	of	of	ADP
american_scientific_journal-9669	166	94	non	non	ADJ
american_scientific_journal-9669	166	95	-	-	ADJ
american_scientific_journal-9669	166	96	taxable	taxable	ADJ
american_scientific_journal-9669	166	97	products	product	NOUN
american_scientific_journal-9669	166	98	compared	compare	VERB
american_scientific_journal-9669	166	99	to	to	ADP
american_scientific_journal-9669	166	100	taxable	taxable	ADJ
american_scientific_journal-9669	166	101	products	product	NOUN
american_scientific_journal-9669	166	102	.	.	PUNCT
american_scientific_journal-9669	167	1	4.3.1	4.3.1	X
american_scientific_journal-9669	167	2	.	.	PUNCT
american_scientific_journal-9669	168	1	the	the	DET
american_scientific_journal-9669	168	2	bias	bias	NOUN
american_scientific_journal-9669	168	3	of	of	ADP
american_scientific_journal-9669	168	4	the	the	DET
american_scientific_journal-9669	168	5	loss	loss	NOUN
american_scientific_journal-9669	168	6	result	result	NOUN
american_scientific_journal-9669	168	7	compared	compare	VERB
american_scientific_journal-9669	168	8	to	to	ADP
american_scientific_journal-9669	168	9	the	the	DET
american_scientific_journal-9669	168	10	profit	profit	NOUN
american_scientific_journal-9669	168	11	result	result	VERB
american_scientific_journal-9669	168	12	the	the	DET
american_scientific_journal-9669	168	13	“	"	PUNCT
american_scientific_journal-9669	168	14	loss	loss	NOUN
american_scientific_journal-9669	168	15	result	result	NOUN
american_scientific_journal-9669	168	16	compared	compare	VERB
american_scientific_journal-9669	168	17	to	to	ADP
american_scientific_journal-9669	168	18	the	the	DET
american_scientific_journal-9669	168	19	profit	profit	NOUN
american_scientific_journal-9669	168	20	result	result	NOUN
american_scientific_journal-9669	168	21	bias	bias	NOUN
american_scientific_journal-9669	168	22	”	"	PUNCT
american_scientific_journal-9669	168	23	consists	consist	VERB
american_scientific_journal-9669	168	24	of	of	ADP
american_scientific_journal-9669	168	25	taxing	tax	VERB
american_scientific_journal-9669	168	26	the	the	DET
american_scientific_journal-9669	168	27	“	"	PUNCT
american_scientific_journal-9669	168	28	loss	loss	NOUN
american_scientific_journal-9669	168	29	”	"	PUNCT
american_scientific_journal-9669	168	30	result	result	NOUN
american_scientific_journal-9669	168	31	and	and	CCONJ
american_scientific_journal-9669	168	32	the	the	DET
american_scientific_journal-9669	168	33	“	"	PUNCT
american_scientific_journal-9669	168	34	profit	profit	NOUN
american_scientific_journal-9669	168	35	”	"	PUNCT
american_scientific_journal-9669	168	36	result	result	NOUN
american_scientific_journal-9669	168	37	of	of	ADP
american_scientific_journal-9669	168	38	the	the	DET
american_scientific_journal-9669	168	39	firm	firm	NOUN
american_scientific_journal-9669	168	40	differently	differently	ADV
american_scientific_journal-9669	168	41	.	.	PUNCT
american_scientific_journal-9669	169	1	indeed	indeed	ADV
american_scientific_journal-9669	169	2	,	,	PUNCT
american_scientific_journal-9669	169	3	the	the	DET
american_scientific_journal-9669	169	4	firm	firm	NOUN
american_scientific_journal-9669	169	5	which	which	PRON
american_scientific_journal-9669	169	6	achieves	achieve	VERB
american_scientific_journal-9669	169	7	a	a	DET
american_scientific_journal-9669	169	8	"	"	PUNCT
american_scientific_journal-9669	169	9	loss	loss	NOUN
american_scientific_journal-9669	169	10	"	"	PUNCT
american_scientific_journal-9669	169	11	result	result	NOUN
american_scientific_journal-9669	169	12	leading	lead	VERB
american_scientific_journal-9669	169	13	to	to	ADP
american_scientific_journal-9669	169	14	a	a	DET
american_scientific_journal-9669	169	15	tax	tax	NOUN
american_scientific_journal-9669	169	16	deficit	deficit	NOUN
american_scientific_journal-9669	169	17	,	,	PUNCT
american_scientific_journal-9669	169	18	is	be	AUX
american_scientific_journal-9669	169	19	not	not	PART
american_scientific_journal-9669	169	20	taxed	tax	VERB
american_scientific_journal-9669	169	21	and	and	CCONJ
american_scientific_journal-9669	169	22	benefits	benefit	NOUN
american_scientific_journal-9669	169	23	from	from	ADP
american_scientific_journal-9669	169	24	a	a	DET
american_scientific_journal-9669	169	25	carryforward	carryforward	NOUN
american_scientific_journal-9669	169	26	of	of	ADP
american_scientific_journal-9669	169	27	the	the	DET
american_scientific_journal-9669	169	28	deficit	deficit	NOUN
american_scientific_journal-9669	169	29	.	.	PUNCT
american_scientific_journal-9669	170	1	on	on	ADP
american_scientific_journal-9669	170	2	the	the	DET
american_scientific_journal-9669	170	3	other	other	ADJ
american_scientific_journal-9669	170	4	hand	hand	NOUN
american_scientific_journal-9669	170	5	,	,	PUNCT
american_scientific_journal-9669	170	6	the	the	DET
american_scientific_journal-9669	170	7	firm	firm	NOUN
american_scientific_journal-9669	170	8	which	which	PRON
american_scientific_journal-9669	170	9	achieves	achieve	VERB
american_scientific_journal-9669	170	10	a	a	DET
american_scientific_journal-9669	170	11	"	"	PUNCT
american_scientific_journal-9669	170	12	profit	profit	NOUN
american_scientific_journal-9669	170	13	"	"	PUNCT
american_scientific_journal-9669	170	14	result	result	NOUN
american_scientific_journal-9669	170	15	leading	lead	VERB
american_scientific_journal-9669	170	16	to	to	ADP
american_scientific_journal-9669	170	17	a	a	DET
american_scientific_journal-9669	170	18	tax	tax	NOUN
american_scientific_journal-9669	170	19	benefit	benefit	NOUN
american_scientific_journal-9669	170	20	,	,	PUNCT
american_scientific_journal-9669	170	21	is	be	AUX
american_scientific_journal-9669	170	22	taxed	tax	VERB
american_scientific_journal-9669	170	23	and	and	CCONJ
american_scientific_journal-9669	170	24	does	do	AUX
american_scientific_journal-9669	170	25	not	not	PART
american_scientific_journal-9669	170	26	benefit	benefit	VERB
american_scientific_journal-9669	170	27	from	from	ADP
american_scientific_journal-9669	170	28	any	any	DET
american_scientific_journal-9669	170	29	savings	saving	NOUN
american_scientific_journal-9669	170	30	in	in	ADP
american_scientific_journal-9669	170	31	corporate	corporate	ADJ
american_scientific_journal-9669	170	32	tax	tax	NOUN
american_scientific_journal-9669	170	33	.	.	PUNCT
american_scientific_journal-9669	171	1	that	that	DET
american_scientific_journal-9669	171	2	bias	bias	NOUN
american_scientific_journal-9669	171	3	favors	favor	VERB
american_scientific_journal-9669	171	4	loss	loss	NOUN
american_scientific_journal-9669	171	5	-	-	PUNCT
american_scientific_journal-9669	171	6	making	make	VERB
american_scientific_journal-9669	171	7	firms	firm	NOUN
american_scientific_journal-9669	171	8	more	more	ADJ
american_scientific_journal-9669	171	9	than	than	ADP
american_scientific_journal-9669	171	10	profit	profit	NOUN
american_scientific_journal-9669	171	11	-	-	PUNCT
american_scientific_journal-9669	171	12	making	make	VERB
american_scientific_journal-9669	171	13	firms	firm	NOUN
american_scientific_journal-9669	171	14	.	.	PUNCT
american_scientific_journal-9669	172	1	by	by	ADP
american_scientific_journal-9669	172	2	way	way	NOUN
american_scientific_journal-9669	172	3	of	of	ADP
american_scientific_journal-9669	172	4	illustration	illustration	NOUN
american_scientific_journal-9669	172	5	,	,	PUNCT
american_scientific_journal-9669	172	6	consider	consider	VERB
american_scientific_journal-9669	172	7	,	,	PUNCT
american_scientific_journal-9669	172	8	for	for	ADP
american_scientific_journal-9669	172	9	example	example	NOUN
american_scientific_journal-9669	172	10	,	,	PUNCT
american_scientific_journal-9669	172	11	the	the	DET
american_scientific_journal-9669	172	12	case	case	NOUN
american_scientific_journal-9669	172	13	in	in	ADP
american_scientific_journal-9669	172	14	a	a	DET
american_scientific_journal-9669	172	15	national	national	ADJ
american_scientific_journal-9669	172	16	economy	economy	NOUN
american_scientific_journal-9669	172	17	where	where	SCONJ
american_scientific_journal-9669	172	18	the	the	DET
american_scientific_journal-9669	172	19	statutory	statutory	ADJ
american_scientific_journal-9669	172	20	corporate	corporate	ADJ
american_scientific_journal-9669	172	21	tax	tax	NOUN
american_scientific_journal-9669	172	22	rate	rate	NOUN
american_scientific_journal-9669	172	23	is	be	AUX
american_scientific_journal-9669	172	24	30	30	NUM
american_scientific_journal-9669	172	25	%	%	NOUN
american_scientific_journal-9669	172	26	,	,	PUNCT
american_scientific_journal-9669	172	27	two	two	NUM
american_scientific_journal-9669	172	28	firms	firm	NOUN
american_scientific_journal-9669	172	29	e	e	NOUN
american_scientific_journal-9669	172	30	and	and	CCONJ
american_scientific_journal-9669	172	31	f	f	PROPN
american_scientific_journal-9669	172	32	achieving	achieve	VERB
american_scientific_journal-9669	172	33	the	the	DET
american_scientific_journal-9669	172	34	same	same	ADJ
american_scientific_journal-9669	172	35	tax	tax	NOUN
american_scientific_journal-9669	172	36	result	result	NOUN
american_scientific_journal-9669	172	37	but	but	CCONJ
american_scientific_journal-9669	172	38	in	in	ADP
american_scientific_journal-9669	172	39	the	the	DET
american_scientific_journal-9669	172	40	opposite	opposite	ADJ
american_scientific_journal-9669	172	41	direction	direction	NOUN
american_scientific_journal-9669	172	42	;	;	PUNCT
american_scientific_journal-9669	172	43	i.e.	i.e.	X
american_scientific_journal-9669	172	44	,	,	PUNCT
american_scientific_journal-9669	172	45	firm	firm	ADJ
american_scientific_journal-9669	172	46	e	e	NOUN
american_scientific_journal-9669	172	47	has	have	VERB
american_scientific_journal-9669	172	48	a	a	DET
american_scientific_journal-9669	172	49	deficit	deficit	NOUN
american_scientific_journal-9669	172	50	of	of	ADP
american_scientific_journal-9669	172	51	xof	xof	PROPN
american_scientific_journal-9669	172	52	100	100	NUM
american_scientific_journal-9669	172	53	and	and	CCONJ
american_scientific_journal-9669	172	54	firm	firm	ADJ
american_scientific_journal-9669	172	55	f	f	PROPN
american_scientific_journal-9669	172	56	has	have	VERB
american_scientific_journal-9669	172	57	a	a	DET
american_scientific_journal-9669	172	58	profit	profit	NOUN
american_scientific_journal-9669	172	59	of	of	ADP
american_scientific_journal-9669	172	60	xof	xof	PROPN
american_scientific_journal-9669	172	61	100	100	NUM
american_scientific_journal-9669	172	62	.	.	PUNCT
american_scientific_journal-9669	173	1	firm	firm	ADJ
american_scientific_journal-9669	173	2	f	f	NOUN
american_scientific_journal-9669	173	3	being	be	AUX
american_scientific_journal-9669	173	4	taxed	tax	VERB
american_scientific_journal-9669	173	5	at	at	ADP
american_scientific_journal-9669	173	6	30	30	NUM
american_scientific_journal-9669	173	7	%	%	NOUN
american_scientific_journal-9669	173	8	,	,	PUNCT
american_scientific_journal-9669	173	9	will	will	AUX
american_scientific_journal-9669	173	10	pay	pay	VERB
american_scientific_journal-9669	173	11	a	a	DET
american_scientific_journal-9669	173	12	corporate	corporate	ADJ
american_scientific_journal-9669	173	13	tax	tax	NOUN
american_scientific_journal-9669	173	14	charge	charge	NOUN
american_scientific_journal-9669	173	15	equal	equal	ADJ
american_scientific_journal-9669	173	16	to	to	ADP
american_scientific_journal-9669	173	17	xof	xof	PROPN
american_scientific_journal-9669	173	18	30	30	NUM
american_scientific_journal-9669	173	19	while	while	SCONJ
american_scientific_journal-9669	173	20	firm	firm	ADJ
american_scientific_journal-9669	173	21	e	e	NOUN
american_scientific_journal-9669	173	22	is	be	AUX
american_scientific_journal-9669	173	23	not	not	PART
american_scientific_journal-9669	173	24	taxed	tax	VERB
american_scientific_journal-9669	173	25	and	and	CCONJ
american_scientific_journal-9669	173	26	benefits	benefit	NOUN
american_scientific_journal-9669	173	27	from	from	ADP
american_scientific_journal-9669	173	28	a	a	DET
american_scientific_journal-9669	173	29	loss	loss	NOUN
american_scientific_journal-9669	173	30	carry	carry	VERB
american_scientific_journal-9669	173	31	forward	forward	ADV
american_scientific_journal-9669	173	32	characteristic	characteristic	ADJ
american_scientific_journal-9669	173	33	of	of	ADP
american_scientific_journal-9669	173	34	a	a	DET
american_scientific_journal-9669	173	35	corporate	corporate	ADJ
american_scientific_journal-9669	173	36	tax	tax	NOUN
american_scientific_journal-9669	173	37	saving	saving	NOUN
american_scientific_journal-9669	173	38	equal	equal	ADJ
american_scientific_journal-9669	173	39	to	to	ADP
american_scientific_journal-9669	173	40	xof	xof	PROPN
american_scientific_journal-9669	173	41	100	100	NUM
american_scientific_journal-9669	173	42	.	.	PUNCT
american_scientific_journal-9669	174	1	the	the	DET
american_scientific_journal-9669	174	2	analysis	analysis	NOUN
american_scientific_journal-9669	174	3	of	of	ADP
american_scientific_journal-9669	174	4	this	this	DET
american_scientific_journal-9669	174	5	case	case	NOUN
american_scientific_journal-9669	174	6	allows	allow	VERB
american_scientific_journal-9669	174	7	us	we	PRON
american_scientific_journal-9669	174	8	to	to	PART
american_scientific_journal-9669	174	9	say	say	VERB
american_scientific_journal-9669	174	10	that	that	PRON
american_scientific_journal-9669	174	11	firm	firm	NOUN
american_scientific_journal-9669	174	12	e	e	NOUN
american_scientific_journal-9669	174	13	has	have	VERB
american_scientific_journal-9669	174	14	a	a	DET
american_scientific_journal-9669	174	15	double	double	ADJ
american_scientific_journal-9669	174	16	advantage	advantage	NOUN
american_scientific_journal-9669	174	17	from	from	ADP
american_scientific_journal-9669	174	18	the	the	DET
american_scientific_journal-9669	174	19	point	point	NOUN
american_scientific_journal-9669	174	20	of	of	ADP
american_scientific_journal-9669	174	21	cit	cit	PROPN
american_scientific_journal-9669	174	22	view	view	NOUN
american_scientific_journal-9669	174	23	:	:	PUNCT
american_scientific_journal-9669	174	24	firm	firm	ADJ
american_scientific_journal-9669	174	25	e	e	NOUN
american_scientific_journal-9669	174	26	has	have	VERB
american_scientific_journal-9669	174	27	no	no	DET
american_scientific_journal-9669	174	28	cit	cit	ADJ
american_scientific_journal-9669	174	29	charge	charge	NOUN
american_scientific_journal-9669	174	30	but	but	CCONJ
american_scientific_journal-9669	174	31	benefits	benefit	NOUN
american_scientific_journal-9669	174	32	from	from	ADP
american_scientific_journal-9669	174	33	a	a	DET
american_scientific_journal-9669	174	34	cit	cit	PROPN
american_scientific_journal-9669	174	35	credit	credit	NOUN
american_scientific_journal-9669	174	36	equal	equal	ADJ
american_scientific_journal-9669	174	37	to	to	ADP
american_scientific_journal-9669	174	38	xof	xof	PROPN
american_scientific_journal-9669	174	39	100	100	NUM
american_scientific_journal-9669	174	40	.	.	PUNCT
american_scientific_journal-9669	175	1	the	the	DET
american_scientific_journal-9669	175	2	cit	cit	PROPN
american_scientific_journal-9669	175	3	differential	differential	NOUN
american_scientific_journal-9669	175	4	between	between	ADP
american_scientific_journal-9669	175	5	firms	firm	NOUN
american_scientific_journal-9669	175	6	e	e	NOUN
american_scientific_journal-9669	175	7	and	and	CCONJ
american_scientific_journal-9669	175	8	f	f	PROPN
american_scientific_journal-9669	175	9	is	be	AUX
american_scientific_journal-9669	175	10	xof	xof	PROPN
american_scientific_journal-9669	175	11	130	130	NUM
american_scientific_journal-9669	175	12	.	.	PUNCT
american_scientific_journal-9669	176	1	4.3.2	4.3.2	X
american_scientific_journal-9669	176	2	.	.	PUNCT
american_scientific_journal-9669	177	1	the	the	DET
american_scientific_journal-9669	177	2	bias	bias	NOUN
american_scientific_journal-9669	177	3	of	of	ADP
american_scientific_journal-9669	177	4	the	the	DET
american_scientific_journal-9669	177	5	loss	loss	NOUN
american_scientific_journal-9669	177	6	result	result	NOUN
american_scientific_journal-9669	177	7	compared	compare	VERB
american_scientific_journal-9669	177	8	to	to	ADP
american_scientific_journal-9669	177	9	the	the	DET
american_scientific_journal-9669	177	10	nil	nil	ADJ
american_scientific_journal-9669	177	11	result	result	NOUN
american_scientific_journal-9669	177	12	the	the	DET
american_scientific_journal-9669	177	13	“	"	PUNCT
american_scientific_journal-9669	177	14	loss	loss	NOUN
american_scientific_journal-9669	177	15	result	result	NOUN
american_scientific_journal-9669	177	16	compared	compare	VERB
american_scientific_journal-9669	177	17	to	to	ADP
american_scientific_journal-9669	177	18	the	the	DET
american_scientific_journal-9669	177	19	nil	nil	ADJ
american_scientific_journal-9669	177	20	result	result	NOUN
american_scientific_journal-9669	177	21	bias	bias	NOUN
american_scientific_journal-9669	177	22	”	"	PUNCT
american_scientific_journal-9669	177	23	consists	consist	VERB
american_scientific_journal-9669	177	24	of	of	ADP
american_scientific_journal-9669	177	25	taxing	tax	VERB
american_scientific_journal-9669	177	26	the	the	DET
american_scientific_journal-9669	177	27	“	"	PUNCT
american_scientific_journal-9669	177	28	loss	loss	NOUN
american_scientific_journal-9669	177	29	”	"	PUNCT
american_scientific_journal-9669	177	30	result	result	NOUN
american_scientific_journal-9669	177	31	and	and	CCONJ
american_scientific_journal-9669	177	32	the	the	DET
american_scientific_journal-9669	177	33	“	"	PUNCT
american_scientific_journal-9669	177	34	nil	nil	ADJ
american_scientific_journal-9669	177	35	”	"	PUNCT
american_scientific_journal-9669	177	36	result	result	NOUN
american_scientific_journal-9669	177	37	of	of	ADP
american_scientific_journal-9669	177	38	the	the	DET
american_scientific_journal-9669	177	39	firm	firm	NOUN
american_scientific_journal-9669	177	40	differently	differently	ADV
american_scientific_journal-9669	177	41	.	.	PUNCT
american_scientific_journal-9669	178	1	indeed	indeed	ADV
american_scientific_journal-9669	178	2	,	,	PUNCT
american_scientific_journal-9669	178	3	the	the	DET
american_scientific_journal-9669	178	4	firm	firm	NOUN
american_scientific_journal-9669	178	5	which	which	PRON
american_scientific_journal-9669	178	6	achieves	achieve	VERB
american_scientific_journal-9669	178	7	a	a	DET
american_scientific_journal-9669	178	8	“	"	PUNCT
american_scientific_journal-9669	178	9	loss	loss	NOUN
american_scientific_journal-9669	178	10	”	"	PUNCT
american_scientific_journal-9669	178	11	result	result	NOUN
american_scientific_journal-9669	178	12	is	be	AUX
american_scientific_journal-9669	178	13	not	not	PART
american_scientific_journal-9669	178	14	taxed	tax	VERB
american_scientific_journal-9669	178	15	and	and	CCONJ
american_scientific_journal-9669	178	16	benefits	benefit	NOUN
american_scientific_journal-9669	178	17	from	from	ADP
american_scientific_journal-9669	178	18	a	a	DET
american_scientific_journal-9669	178	19	loss	loss	NOUN
american_scientific_journal-9669	178	20	carryforward	carryforward	NOUN
american_scientific_journal-9669	178	21	while	while	SCONJ
american_scientific_journal-9669	178	22	that	that	PRON
american_scientific_journal-9669	178	23	which	which	PRON
american_scientific_journal-9669	178	24	achieves	achieve	VERB
american_scientific_journal-9669	178	25	a	a	DET
american_scientific_journal-9669	178	26	“	"	PUNCT
american_scientific_journal-9669	178	27	nil	nil	ADJ
american_scientific_journal-9669	178	28	”	"	PUNCT
american_scientific_journal-9669	178	29	result	result	NOUN
american_scientific_journal-9669	178	30	is	be	AUX
american_scientific_journal-9669	178	31	not	not	PART
american_scientific_journal-9669	178	32	taxed	tax	VERB
american_scientific_journal-9669	178	33	but	but	CCONJ
american_scientific_journal-9669	178	34	does	do	AUX
american_scientific_journal-9669	178	35	not	not	PART
american_scientific_journal-9669	178	36	benefit	benefit	VERB
american_scientific_journal-9669	178	37	from	from	ADP
american_scientific_journal-9669	178	38	anything	anything	PRON
american_scientific_journal-9669	178	39	.	.	PUNCT
american_scientific_journal-9669	179	1	this	this	DET
american_scientific_journal-9669	179	2	bias	bias	NOUN
american_scientific_journal-9669	179	3	favors	favor	VERB
american_scientific_journal-9669	179	4	firms	firm	NOUN
american_scientific_journal-9669	179	5	that	that	PRON
american_scientific_journal-9669	179	6	achieve	achieve	VERB
american_scientific_journal-9669	179	7	a	a	DET
american_scientific_journal-9669	179	8	"	"	PUNCT
american_scientific_journal-9669	179	9	loss	loss	NOUN
american_scientific_journal-9669	179	10	"	"	PUNCT
american_scientific_journal-9669	179	11	result	result	NOUN
american_scientific_journal-9669	179	12	and	and	CCONJ
american_scientific_journal-9669	179	13	disadvantages	disadvantage	VERB
american_scientific_journal-9669	179	14	firms	firm	NOUN
american_scientific_journal-9669	179	15	that	that	PRON
american_scientific_journal-9669	179	16	have	have	VERB
american_scientific_journal-9669	179	17	a	a	DET
american_scientific_journal-9669	179	18	"	"	PUNCT
american_scientific_journal-9669	179	19	nil	nil	ADJ
american_scientific_journal-9669	179	20	"	"	PUNCT
american_scientific_journal-9669	179	21	result	result	NOUN
american_scientific_journal-9669	179	22	.	.	PUNCT
american_scientific_journal-9669	180	1	4.3.3	4.3.3	X
american_scientific_journal-9669	180	2	.	.	PUNCT
american_scientific_journal-9669	181	1	the	the	DET
american_scientific_journal-9669	181	2	bias	bias	NOUN
american_scientific_journal-9669	181	3	of	of	ADP
american_scientific_journal-9669	181	4	the	the	DET
american_scientific_journal-9669	181	5	nil	nil	ADJ
american_scientific_journal-9669	181	6	result	result	NOUN
american_scientific_journal-9669	181	7	compared	compare	VERB
american_scientific_journal-9669	181	8	to	to	ADP
american_scientific_journal-9669	181	9	the	the	DET
american_scientific_journal-9669	181	10	profit	profit	NOUN
american_scientific_journal-9669	181	11	result	result	VERB
american_scientific_journal-9669	181	12	the	the	DET
american_scientific_journal-9669	181	13	“	"	PUNCT
american_scientific_journal-9669	181	14	nil	nil	ADJ
american_scientific_journal-9669	181	15	result	result	NOUN
american_scientific_journal-9669	181	16	compared	compare	VERB
american_scientific_journal-9669	181	17	to	to	ADP
american_scientific_journal-9669	181	18	the	the	DET
american_scientific_journal-9669	181	19	profit	profit	NOUN
american_scientific_journal-9669	181	20	result	result	NOUN
american_scientific_journal-9669	181	21	bias	bias	NOUN
american_scientific_journal-9669	181	22	”	"	PUNCT
american_scientific_journal-9669	181	23	consists	consist	VERB
american_scientific_journal-9669	181	24	of	of	ADP
american_scientific_journal-9669	181	25	taxing	tax	VERB
american_scientific_journal-9669	181	26	the	the	DET
american_scientific_journal-9669	181	27	“	"	PUNCT
american_scientific_journal-9669	181	28	nil	nil	ADJ
american_scientific_journal-9669	181	29	”	"	PUNCT
american_scientific_journal-9669	181	30	result	result	NOUN
american_scientific_journal-9669	181	31	and	and	CCONJ
american_scientific_journal-9669	181	32	the	the	DET
american_scientific_journal-9669	181	33	“	"	PUNCT
american_scientific_journal-9669	181	34	profit	profit	NOUN
american_scientific_journal-9669	181	35	”	"	PUNCT
american_scientific_journal-9669	181	36	american	american	PROPN
american_scientific_journal-9669	181	37	academic	academic	ADJ
american_scientific_journal-9669	181	38	scientific	scientific	ADJ
american_scientific_journal-9669	181	39	research	research	NOUN
american_scientific_journal-9669	181	40	journal	journal	NOUN
american_scientific_journal-9669	181	41	for	for	ADP
american_scientific_journal-9669	181	42	engineering	engineering	NOUN
american_scientific_journal-9669	181	43	,	,	PUNCT
american_scientific_journal-9669	181	44	technology	technology	NOUN
american_scientific_journal-9669	181	45	,	,	PUNCT
american_scientific_journal-9669	181	46	and	and	CCONJ
american_scientific_journal-9669	181	47	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	181	48	96	96	NUM
american_scientific_journal-9669	181	49	,	,	PUNCT
american_scientific_journal-9669	181	50	no1,pp	no1,pp	DET
american_scientific_journal-9669	181	51	149	149	NUM
american_scientific_journal-9669	181	52	-	-	SYM
american_scientific_journal-9669	181	53	165	165	NUM
american_scientific_journal-9669	181	54	159	159	NUM
american_scientific_journal-9669	181	55	result	result	NOUN
american_scientific_journal-9669	181	56	of	of	ADP
american_scientific_journal-9669	181	57	the	the	DET
american_scientific_journal-9669	181	58	firm	firm	NOUN
american_scientific_journal-9669	181	59	differently	differently	ADV
american_scientific_journal-9669	181	60	.	.	PUNCT
american_scientific_journal-9669	182	1	indeed	indeed	ADV
american_scientific_journal-9669	182	2	,	,	PUNCT
american_scientific_journal-9669	182	3	the	the	DET
american_scientific_journal-9669	182	4	firm	firm	NOUN
american_scientific_journal-9669	182	5	which	which	PRON
american_scientific_journal-9669	182	6	achieves	achieve	VERB
american_scientific_journal-9669	182	7	a	a	DET
american_scientific_journal-9669	182	8	“	"	PUNCT
american_scientific_journal-9669	182	9	nil	nil	ADJ
american_scientific_journal-9669	182	10	”	"	PUNCT
american_scientific_journal-9669	182	11	result	result	NOUN
american_scientific_journal-9669	182	12	is	be	AUX
american_scientific_journal-9669	182	13	not	not	PART
american_scientific_journal-9669	182	14	taxed	tax	VERB
american_scientific_journal-9669	182	15	while	while	SCONJ
american_scientific_journal-9669	182	16	that	that	PRON
american_scientific_journal-9669	182	17	which	which	PRON
american_scientific_journal-9669	182	18	achieves	achieve	VERB
american_scientific_journal-9669	182	19	a	a	DET
american_scientific_journal-9669	182	20	“	"	PUNCT
american_scientific_journal-9669	182	21	profit	profit	NOUN
american_scientific_journal-9669	182	22	”	"	PUNCT
american_scientific_journal-9669	182	23	result	result	NOUN
american_scientific_journal-9669	182	24	is	be	AUX
american_scientific_journal-9669	182	25	taxed	tax	VERB
american_scientific_journal-9669	182	26	.	.	PUNCT
american_scientific_journal-9669	183	1	this	this	DET
american_scientific_journal-9669	183	2	bias	bias	NOUN
american_scientific_journal-9669	183	3	favors	favor	VERB
american_scientific_journal-9669	183	4	firms	firm	NOUN
american_scientific_journal-9669	183	5	that	that	PRON
american_scientific_journal-9669	183	6	achieve	achieve	VERB
american_scientific_journal-9669	183	7	a	a	DET
american_scientific_journal-9669	183	8	"	"	PUNCT
american_scientific_journal-9669	183	9	nil	nil	ADJ
american_scientific_journal-9669	183	10	"	"	PUNCT
american_scientific_journal-9669	183	11	result	result	NOUN
american_scientific_journal-9669	183	12	and	and	CCONJ
american_scientific_journal-9669	183	13	disadvantages	disadvantage	VERB
american_scientific_journal-9669	183	14	beneficiary	beneficiary	NOUN
american_scientific_journal-9669	183	15	firms	firm	NOUN
american_scientific_journal-9669	183	16	.	.	PUNCT
american_scientific_journal-9669	184	1	4.3.4	4.3.4	X
american_scientific_journal-9669	184	2	.	.	PUNCT
american_scientific_journal-9669	185	1	the	the	DET
american_scientific_journal-9669	185	2	bias	bias	NOUN
american_scientific_journal-9669	185	3	of	of	ADP
american_scientific_journal-9669	185	4	ebit	ebit	PROPN
american_scientific_journal-9669	185	5	compared	compare	VERB
american_scientific_journal-9669	185	6	to	to	ADP
american_scientific_journal-9669	185	7	ebt	ebt	PROPN
american_scientific_journal-9669	185	8	the	the	DET
american_scientific_journal-9669	185	9	“	"	PUNCT
american_scientific_journal-9669	185	10	earnings	earning	NOUN
american_scientific_journal-9669	185	11	before	before	ADP
american_scientific_journal-9669	185	12	interest	interest	NOUN
american_scientific_journal-9669	185	13	and	and	CCONJ
american_scientific_journal-9669	185	14	tax	tax	NOUN
american_scientific_journal-9669	185	15	(	(	PUNCT
american_scientific_journal-9669	185	16	ebit	ebit	NOUN
american_scientific_journal-9669	185	17	)	)	PUNCT
american_scientific_journal-9669	185	18	versus	versus	ADP
american_scientific_journal-9669	185	19	earnings	earning	NOUN
american_scientific_journal-9669	185	20	before	before	ADP
american_scientific_journal-9669	185	21	tax	tax	NOUN
american_scientific_journal-9669	185	22	(	(	PUNCT
american_scientific_journal-9669	185	23	ebt	ebt	PROPN
american_scientific_journal-9669	185	24	)	)	PUNCT
american_scientific_journal-9669	185	25	bias	bias	NOUN
american_scientific_journal-9669	185	26	”	"	PUNCT
american_scientific_journal-9669	185	27	consists	consist	VERB
american_scientific_journal-9669	185	28	of	of	ADP
american_scientific_journal-9669	185	29	deducting	deduct	VERB
american_scientific_journal-9669	185	30	interest	interest	NOUN
american_scientific_journal-9669	185	31	expense	expense	NOUN
american_scientific_journal-9669	185	32	from	from	ADP
american_scientific_journal-9669	185	33	ebit	ebit	NOUN
american_scientific_journal-9669	185	34	and	and	CCONJ
american_scientific_journal-9669	185	35	taxing	tax	VERB
american_scientific_journal-9669	185	36	ebit	ebit	NOUN
american_scientific_journal-9669	185	37	of	of	ADP
american_scientific_journal-9669	185	38	the	the	DET
american_scientific_journal-9669	185	39	firm	firm	NOUN
american_scientific_journal-9669	185	40	.	.	PUNCT
american_scientific_journal-9669	186	1	this	this	DET
american_scientific_journal-9669	186	2	bias	bias	NOUN
american_scientific_journal-9669	186	3	favors	favor	VERB
american_scientific_journal-9669	186	4	firms	firm	NOUN
american_scientific_journal-9669	186	5	with	with	ADP
american_scientific_journal-9669	186	6	higher	high	ADJ
american_scientific_journal-9669	186	7	interest	interest	NOUN
american_scientific_journal-9669	186	8	charges	charge	NOUN
american_scientific_journal-9669	186	9	more	more	ADJ
american_scientific_journal-9669	186	10	than	than	ADP
american_scientific_journal-9669	186	11	firms	firm	NOUN
american_scientific_journal-9669	186	12	with	with	ADP
american_scientific_journal-9669	186	13	low	low	ADJ
american_scientific_journal-9669	186	14	or	or	CCONJ
american_scientific_journal-9669	186	15	even	even	ADV
american_scientific_journal-9669	186	16	zero	zero	NUM
american_scientific_journal-9669	186	17	interest	interest	NOUN
american_scientific_journal-9669	186	18	charges	charge	NOUN
american_scientific_journal-9669	186	19	.	.	PUNCT
american_scientific_journal-9669	187	1	4.3.5	4.3.5	X
american_scientific_journal-9669	187	2	.	.	PUNCT
american_scientific_journal-9669	188	1	the	the	DET
american_scientific_journal-9669	188	2	bias	bias	NOUN
american_scientific_journal-9669	188	3	of	of	ADP
american_scientific_journal-9669	188	4	costs	cost	NOUN
american_scientific_journal-9669	188	5	in	in	ADP
american_scientific_journal-9669	188	6	relation	relation	NOUN
american_scientific_journal-9669	188	7	to	to	PART
american_scientific_journal-9669	188	8	products	product	NOUN
american_scientific_journal-9669	188	9	the	the	DET
american_scientific_journal-9669	188	10	“	"	PUNCT
american_scientific_journal-9669	188	11	bias	bias	NOUN
american_scientific_journal-9669	188	12	of	of	ADP
american_scientific_journal-9669	188	13	expenses	expense	NOUN
american_scientific_journal-9669	188	14	compared	compare	VERB
american_scientific_journal-9669	188	15	to	to	ADP
american_scientific_journal-9669	188	16	products	product	NOUN
american_scientific_journal-9669	188	17	”	"	PUNCT
american_scientific_journal-9669	188	18	consists	consist	VERB
american_scientific_journal-9669	188	19	in	in	ADP
american_scientific_journal-9669	188	20	deducting	deduct	VERB
american_scientific_journal-9669	188	21	the	the	DET
american_scientific_journal-9669	188	22	expenses	expense	NOUN
american_scientific_journal-9669	188	23	and	and	CCONJ
american_scientific_journal-9669	188	24	imposing	impose	VERB
american_scientific_journal-9669	188	25	the	the	DET
american_scientific_journal-9669	188	26	products	product	NOUN
american_scientific_journal-9669	188	27	of	of	ADP
american_scientific_journal-9669	188	28	the	the	DET
american_scientific_journal-9669	188	29	firm	firm	NOUN
american_scientific_journal-9669	188	30	when	when	SCONJ
american_scientific_journal-9669	188	31	calculating	calculate	VERB
american_scientific_journal-9669	188	32	the	the	DET
american_scientific_journal-9669	188	33	cit	cit	PROPN
american_scientific_journal-9669	188	34	.	.	PUNCT
american_scientific_journal-9669	189	1	this	this	DET
american_scientific_journal-9669	189	2	bias	bias	NOUN
american_scientific_journal-9669	189	3	favors	favor	VERB
american_scientific_journal-9669	189	4	firms	firm	NOUN
american_scientific_journal-9669	189	5	with	with	ADP
american_scientific_journal-9669	189	6	higher	high	ADJ
american_scientific_journal-9669	189	7	costs	cost	NOUN
american_scientific_journal-9669	189	8	and	and	CCONJ
american_scientific_journal-9669	189	9	lower	low	ADJ
american_scientific_journal-9669	189	10	income	income	NOUN
american_scientific_journal-9669	189	11	more	more	ADJ
american_scientific_journal-9669	189	12	than	than	ADP
american_scientific_journal-9669	189	13	firms	firm	NOUN
american_scientific_journal-9669	189	14	with	with	ADP
american_scientific_journal-9669	189	15	low	low	ADJ
american_scientific_journal-9669	189	16	or	or	CCONJ
american_scientific_journal-9669	189	17	even	even	ADV
american_scientific_journal-9669	189	18	zero	zero	NUM
american_scientific_journal-9669	189	19	costs	cost	NOUN
american_scientific_journal-9669	189	20	and	and	CCONJ
american_scientific_journal-9669	189	21	higher	high	ADJ
american_scientific_journal-9669	189	22	income	income	NOUN
american_scientific_journal-9669	189	23	.	.	PUNCT
american_scientific_journal-9669	190	1	the	the	DET
american_scientific_journal-9669	190	2	“	"	PUNCT
american_scientific_journal-9669	190	3	bias	bias	NOUN
american_scientific_journal-9669	190	4	of	of	ADP
american_scientific_journal-9669	190	5	deductible	deductible	ADJ
american_scientific_journal-9669	190	6	expenses	expense	NOUN
american_scientific_journal-9669	190	7	compared	compare	VERB
american_scientific_journal-9669	190	8	to	to	ADP
american_scientific_journal-9669	190	9	non	non	ADJ
american_scientific_journal-9669	190	10	-	-	ADJ
american_scientific_journal-9669	190	11	deductible	deductible	ADJ
american_scientific_journal-9669	190	12	expenses	expense	NOUN
american_scientific_journal-9669	190	13	”	"	PUNCT
american_scientific_journal-9669	190	14	consists	consist	VERB
american_scientific_journal-9669	190	15	of	of	ADP
american_scientific_journal-9669	190	16	deducting	deduct	VERB
american_scientific_journal-9669	190	17	certain	certain	ADJ
american_scientific_journal-9669	190	18	expenses	expense	NOUN
american_scientific_journal-9669	190	19	and	and	CCONJ
american_scientific_journal-9669	190	20	imposing	impose	VERB
american_scientific_journal-9669	190	21	others	other	NOUN
american_scientific_journal-9669	190	22	on	on	ADP
american_scientific_journal-9669	190	23	the	the	DET
american_scientific_journal-9669	190	24	firm	firm	NOUN
american_scientific_journal-9669	190	25	when	when	SCONJ
american_scientific_journal-9669	190	26	calculating	calculate	VERB
american_scientific_journal-9669	190	27	the	the	DET
american_scientific_journal-9669	190	28	corporate	corporate	ADJ
american_scientific_journal-9669	190	29	tax	tax	NOUN
american_scientific_journal-9669	190	30	.	.	PUNCT
american_scientific_journal-9669	191	1	this	this	DET
american_scientific_journal-9669	191	2	bias	bias	NOUN
american_scientific_journal-9669	191	3	favors	favor	VERB
american_scientific_journal-9669	191	4	firms	firm	NOUN
american_scientific_journal-9669	191	5	with	with	ADP
american_scientific_journal-9669	191	6	higher	high	ADJ
american_scientific_journal-9669	191	7	deductible	deductible	ADJ
american_scientific_journal-9669	191	8	expenses	expense	NOUN
american_scientific_journal-9669	191	9	more	more	ADJ
american_scientific_journal-9669	191	10	than	than	ADP
american_scientific_journal-9669	191	11	firms	firm	NOUN
american_scientific_journal-9669	191	12	with	with	ADP
american_scientific_journal-9669	191	13	low	low	ADJ
american_scientific_journal-9669	191	14	or	or	CCONJ
american_scientific_journal-9669	191	15	even	even	ADV
american_scientific_journal-9669	191	16	zero	zero	NUM
american_scientific_journal-9669	191	17	non	non	ADJ
american_scientific_journal-9669	191	18	-	-	ADJ
american_scientific_journal-9669	191	19	deductible	deductible	ADJ
american_scientific_journal-9669	191	20	expenses	expense	NOUN
american_scientific_journal-9669	191	21	.	.	PUNCT
american_scientific_journal-9669	192	1	the	the	DET
american_scientific_journal-9669	192	2	“	"	PUNCT
american_scientific_journal-9669	192	3	bias	bias	NOUN
american_scientific_journal-9669	192	4	of	of	ADP
american_scientific_journal-9669	192	5	non	non	ADJ
american_scientific_journal-9669	192	6	-	-	ADJ
american_scientific_journal-9669	192	7	taxable	taxable	ADJ
american_scientific_journal-9669	192	8	products	product	NOUN
american_scientific_journal-9669	192	9	compared	compare	VERB
american_scientific_journal-9669	192	10	to	to	ADP
american_scientific_journal-9669	192	11	taxable	taxable	ADJ
american_scientific_journal-9669	192	12	products	product	NOUN
american_scientific_journal-9669	192	13	”	"	PUNCT
american_scientific_journal-9669	192	14	consists	consist	VERB
american_scientific_journal-9669	192	15	of	of	ADP
american_scientific_journal-9669	192	16	not	not	PART
american_scientific_journal-9669	192	17	taxing	tax	VERB
american_scientific_journal-9669	192	18	certain	certain	ADJ
american_scientific_journal-9669	192	19	products	product	NOUN
american_scientific_journal-9669	192	20	and	and	CCONJ
american_scientific_journal-9669	192	21	taxing	tax	VERB
american_scientific_journal-9669	192	22	others	other	NOUN
american_scientific_journal-9669	192	23	of	of	ADP
american_scientific_journal-9669	192	24	the	the	DET
american_scientific_journal-9669	192	25	firm	firm	NOUN
american_scientific_journal-9669	192	26	when	when	SCONJ
american_scientific_journal-9669	192	27	calculating	calculate	VERB
american_scientific_journal-9669	192	28	the	the	DET
american_scientific_journal-9669	192	29	cit	cit	PROPN
american_scientific_journal-9669	192	30	.	.	PUNCT
american_scientific_journal-9669	193	1	this	this	DET
american_scientific_journal-9669	193	2	bias	bias	NOUN
american_scientific_journal-9669	193	3	favors	favor	VERB
american_scientific_journal-9669	193	4	firms	firm	NOUN
american_scientific_journal-9669	193	5	with	with	ADP
american_scientific_journal-9669	193	6	higher	high	ADJ
american_scientific_journal-9669	193	7	non	non	ADJ
american_scientific_journal-9669	193	8	-	-	ADJ
american_scientific_journal-9669	193	9	taxable	taxable	ADJ
american_scientific_journal-9669	193	10	income	income	NOUN
american_scientific_journal-9669	193	11	more	more	ADJ
american_scientific_journal-9669	193	12	than	than	ADP
american_scientific_journal-9669	193	13	firms	firm	NOUN
american_scientific_journal-9669	193	14	with	with	ADP
american_scientific_journal-9669	193	15	low	low	ADJ
american_scientific_journal-9669	193	16	or	or	CCONJ
american_scientific_journal-9669	193	17	even	even	ADV
american_scientific_journal-9669	193	18	zero	zero	NUM
american_scientific_journal-9669	193	19	non	non	ADJ
american_scientific_journal-9669	193	20	-	-	ADJ
american_scientific_journal-9669	193	21	taxable	taxable	ADJ
american_scientific_journal-9669	193	22	income	income	NOUN
american_scientific_journal-9669	193	23	.	.	PUNCT
american_scientific_journal-9669	194	1	4.4	4.4	NUM
american_scientific_journal-9669	194	2	.	.	PUNCT
american_scientific_journal-9669	195	1	the	the	DET
american_scientific_journal-9669	195	2	biases	bias	NOUN
american_scientific_journal-9669	195	3	relating	relate	VERB
american_scientific_journal-9669	195	4	to	to	ADP
american_scientific_journal-9669	195	5	the	the	DET
american_scientific_journal-9669	195	6	rate	rate	NOUN
american_scientific_journal-9669	195	7	there	there	PRON
american_scientific_journal-9669	195	8	are	be	VERB
american_scientific_journal-9669	195	9	six	six	NUM
american_scientific_journal-9669	195	10	biases	bias	NOUN
american_scientific_journal-9669	195	11	relating	relate	VERB
american_scientific_journal-9669	195	12	to	to	ADP
american_scientific_journal-9669	195	13	the	the	DET
american_scientific_journal-9669	195	14	rate	rate	NOUN
american_scientific_journal-9669	195	15	:	:	PUNCT
american_scientific_journal-9669	195	16	the	the	DET
american_scientific_journal-9669	195	17	bias	bias	NOUN
american_scientific_journal-9669	195	18	of	of	ADP
american_scientific_journal-9669	195	19	multiple	multiple	ADJ
american_scientific_journal-9669	195	20	tax	tax	NOUN
american_scientific_journal-9669	195	21	rates	rate	NOUN
american_scientific_journal-9669	195	22	compared	compare	VERB
american_scientific_journal-9669	195	23	to	to	ADP
american_scientific_journal-9669	195	24	the	the	DET
american_scientific_journal-9669	195	25	single	single	ADJ
american_scientific_journal-9669	195	26	tax	tax	NOUN
american_scientific_journal-9669	195	27	rate	rate	NOUN
american_scientific_journal-9669	195	28	,	,	PUNCT
american_scientific_journal-9669	195	29	the	the	DET
american_scientific_journal-9669	195	30	bias	bias	NOUN
american_scientific_journal-9669	195	31	of	of	ADP
american_scientific_journal-9669	195	32	the	the	DET
american_scientific_journal-9669	195	33	legal	legal	ADJ
american_scientific_journal-9669	195	34	tax	tax	NOUN
american_scientific_journal-9669	195	35	rate	rate	NOUN
american_scientific_journal-9669	195	36	(	(	PUNCT
american_scientific_journal-9669	195	37	ltr	ltr	PROPN
american_scientific_journal-9669	195	38	)	)	PUNCT
american_scientific_journal-9669	195	39	compared	compare	VERB
american_scientific_journal-9669	195	40	to	to	ADP
american_scientific_journal-9669	195	41	the	the	DET
american_scientific_journal-9669	195	42	effective	effective	ADJ
american_scientific_journal-9669	195	43	tax	tax	NOUN
american_scientific_journal-9669	195	44	rate	rate	NOUN
american_scientific_journal-9669	195	45	(	(	PUNCT
american_scientific_journal-9669	195	46	etr	etr	PROPN
american_scientific_journal-9669	195	47	)	)	PUNCT
american_scientific_journal-9669	195	48	,	,	PUNCT
american_scientific_journal-9669	195	49	the	the	DET
american_scientific_journal-9669	195	50	bias	bias	NOUN
american_scientific_journal-9669	195	51	of	of	ADP
american_scientific_journal-9669	195	52	the	the	DET
american_scientific_journal-9669	195	53	legal	legal	ADJ
american_scientific_journal-9669	195	54	tax	tax	NOUN
american_scientific_journal-9669	195	55	rate	rate	NOUN
american_scientific_journal-9669	195	56	(	(	PUNCT
american_scientific_journal-9669	195	57	ltr	ltr	PROPN
american_scientific_journal-9669	195	58	)	)	PUNCT
american_scientific_journal-9669	195	59	compared	compare	VERB
american_scientific_journal-9669	195	60	to	to	ADP
american_scientific_journal-9669	195	61	the	the	DET
american_scientific_journal-9669	195	62	marginal	marginal	ADJ
american_scientific_journal-9669	195	63	tax	tax	NOUN
american_scientific_journal-9669	195	64	rate	rate	NOUN
american_scientific_journal-9669	195	65	(	(	PUNCT
american_scientific_journal-9669	195	66	mtr	mtr	NOUN
american_scientific_journal-9669	195	67	)	)	PUNCT
american_scientific_journal-9669	195	68	,	,	PUNCT
american_scientific_journal-9669	195	69	the	the	DET
american_scientific_journal-9669	195	70	bias	bias	NOUN
american_scientific_journal-9669	195	71	of	of	ADP
american_scientific_journal-9669	195	72	the	the	DET
american_scientific_journal-9669	195	73	effective	effective	ADJ
american_scientific_journal-9669	195	74	tax	tax	NOUN
american_scientific_journal-9669	195	75	rate	rate	NOUN
american_scientific_journal-9669	195	76	(	(	PUNCT
american_scientific_journal-9669	195	77	etr	etr	NOUN
american_scientific_journal-9669	195	78	)	)	PUNCT
american_scientific_journal-9669	195	79	compared	compare	VERB
american_scientific_journal-9669	195	80	to	to	ADP
american_scientific_journal-9669	195	81	the	the	DET
american_scientific_journal-9669	195	82	marginal	marginal	ADJ
american_scientific_journal-9669	195	83	tax	tax	NOUN
american_scientific_journal-9669	195	84	rate	rate	NOUN
american_scientific_journal-9669	195	85	(	(	PUNCT
american_scientific_journal-9669	195	86	mtr	mtr	NOUN
american_scientific_journal-9669	195	87	)	)	PUNCT
american_scientific_journal-9669	195	88	,	,	PUNCT
american_scientific_journal-9669	195	89	the	the	DET
american_scientific_journal-9669	195	90	bias	bias	NOUN
american_scientific_journal-9669	195	91	of	of	ADP
american_scientific_journal-9669	195	92	corporate	corporate	ADJ
american_scientific_journal-9669	195	93	tax	tax	NOUN
american_scientific_journal-9669	195	94	rate	rate	NOUN
american_scientific_journal-9669	195	95	compared	compare	VERB
american_scientific_journal-9669	195	96	to	to	ADP
american_scientific_journal-9669	195	97	the	the	DET
american_scientific_journal-9669	195	98	interest	interest	NOUN
american_scientific_journal-9669	195	99	rate	rate	NOUN
american_scientific_journal-9669	195	100	and	and	CCONJ
american_scientific_journal-9669	195	101	the	the	DET
american_scientific_journal-9669	195	102	bias	bias	NOUN
american_scientific_journal-9669	195	103	of	of	ADP
american_scientific_journal-9669	195	104	corporate	corporate	ADJ
american_scientific_journal-9669	195	105	tax	tax	NOUN
american_scientific_journal-9669	195	106	rate	rate	NOUN
american_scientific_journal-9669	195	107	in	in	ADP
american_scientific_journal-9669	195	108	relation	relation	NOUN
american_scientific_journal-9669	195	109	to	to	ADP
american_scientific_journal-9669	195	110	the	the	DET
american_scientific_journal-9669	195	111	dividend	dividend	NOUN
american_scientific_journal-9669	195	112	rate	rate	NOUN
american_scientific_journal-9669	195	113	4.4.1	4.4.1	PROPN
american_scientific_journal-9669	195	114	.	.	PUNCT
american_scientific_journal-9669	196	1	the	the	DET
american_scientific_journal-9669	196	2	bias	bias	NOUN
american_scientific_journal-9669	196	3	of	of	ADP
american_scientific_journal-9669	196	4	multiple	multiple	ADJ
american_scientific_journal-9669	196	5	tax	tax	NOUN
american_scientific_journal-9669	196	6	rates	rate	NOUN
american_scientific_journal-9669	196	7	compared	compare	VERB
american_scientific_journal-9669	196	8	to	to	ADP
american_scientific_journal-9669	196	9	the	the	DET
american_scientific_journal-9669	196	10	single	single	ADJ
american_scientific_journal-9669	196	11	tax	tax	NOUN
american_scientific_journal-9669	196	12	rate	rate	NOUN
american_scientific_journal-9669	196	13	the	the	DET
american_scientific_journal-9669	196	14	“	"	PUNCT
american_scientific_journal-9669	196	15	bias	bias	NOUN
american_scientific_journal-9669	196	16	of	of	ADP
american_scientific_journal-9669	196	17	multiple	multiple	ADJ
american_scientific_journal-9669	196	18	tax	tax	NOUN
american_scientific_journal-9669	196	19	rates	rate	NOUN
american_scientific_journal-9669	196	20	compared	compare	VERB
american_scientific_journal-9669	196	21	to	to	ADP
american_scientific_journal-9669	196	22	the	the	DET
american_scientific_journal-9669	196	23	single	single	ADJ
american_scientific_journal-9669	196	24	tax	tax	NOUN
american_scientific_journal-9669	196	25	rate	rate	NOUN
american_scientific_journal-9669	196	26	”	"	PUNCT
american_scientific_journal-9669	196	27	consists	consist	VERB
american_scientific_journal-9669	196	28	in	in	ADP
american_scientific_journal-9669	196	29	fixing	fix	VERB
american_scientific_journal-9669	196	30	by	by	ADP
american_scientific_journal-9669	196	31	law	law	NOUN
american_scientific_journal-9669	196	32	multiple	multiple	ADJ
american_scientific_journal-9669	196	33	tax	tax	NOUN
american_scientific_journal-9669	196	34	rates	rate	NOUN
american_scientific_journal-9669	196	35	of	of	ADP
american_scientific_journal-9669	196	36	the	the	DET
american_scientific_journal-9669	196	37	common	common	ADJ
american_scientific_journal-9669	196	38	law	law	NOUN
american_scientific_journal-9669	196	39	instead	instead	ADV
american_scientific_journal-9669	196	40	of	of	ADP
american_scientific_journal-9669	196	41	single	single	ADJ
american_scientific_journal-9669	196	42	tax	tax	NOUN
american_scientific_journal-9669	196	43	rates	rate	NOUN
american_scientific_journal-9669	196	44	of	of	ADP
american_scientific_journal-9669	196	45	the	the	DET
american_scientific_journal-9669	196	46	common	common	ADJ
american_scientific_journal-9669	196	47	law	law	NOUN
american_scientific_journal-9669	196	48	.	.	PUNCT
american_scientific_journal-9669	197	1	the	the	DET
american_scientific_journal-9669	197	2	multiplicity	multiplicity	NOUN
american_scientific_journal-9669	197	3	of	of	ADP
american_scientific_journal-9669	197	4	cit	cit	PROPN
american_scientific_journal-9669	197	5	rates	rate	NOUN
american_scientific_journal-9669	197	6	leads	lead	VERB
american_scientific_journal-9669	197	7	to	to	ADP
american_scientific_journal-9669	197	8	a	a	DET
american_scientific_journal-9669	197	9	rate	rate	NOUN
american_scientific_journal-9669	197	10	differential	differential	NOUN
american_scientific_journal-9669	197	11	which	which	PRON
american_scientific_journal-9669	197	12	constitutes	constitute	VERB
american_scientific_journal-9669	197	13	a	a	DET
american_scientific_journal-9669	197	14	potential	potential	ADJ
american_scientific_journal-9669	197	15	cit	cit	ADJ
american_scientific_journal-9669	197	16	saving	saving	NOUN
american_scientific_journal-9669	197	17	.	.	PUNCT
american_scientific_journal-9669	198	1	this	this	DET
american_scientific_journal-9669	198	2	bias	bias	NOUN
american_scientific_journal-9669	198	3	favors	favor	VERB
american_scientific_journal-9669	198	4	firms	firm	NOUN
american_scientific_journal-9669	198	5	with	with	ADP
american_scientific_journal-9669	198	6	low	low	ADJ
american_scientific_journal-9669	198	7	tax	tax	NOUN
american_scientific_journal-9669	198	8	rate	rate	NOUN
american_scientific_journal-9669	198	9	and	and	CCONJ
american_scientific_journal-9669	198	10	disadvantages	disadvantage	VERB
american_scientific_journal-9669	198	11	those	those	PRON
american_scientific_journal-9669	198	12	with	with	ADP
american_scientific_journal-9669	198	13	high	high	ADJ
american_scientific_journal-9669	198	14	tax	tax	NOUN
american_scientific_journal-9669	198	15	rate	rate	NOUN
american_scientific_journal-9669	198	16	.	.	PUNCT
american_scientific_journal-9669	199	1	table	table	NOUN
american_scientific_journal-9669	199	2	1	1	NUM
american_scientific_journal-9669	199	3	shows	show	VERB
american_scientific_journal-9669	199	4	the	the	DET
american_scientific_journal-9669	199	5	multiplicity	multiplicity	NOUN
american_scientific_journal-9669	199	6	of	of	ADP
american_scientific_journal-9669	199	7	statutory	statutory	ADJ
american_scientific_journal-9669	199	8	cit	cit	PROPN
american_scientific_journal-9669	199	9	rates	rate	NOUN
american_scientific_journal-9669	199	10	for	for	ADP
american_scientific_journal-9669	199	11	ten	ten	NUM
american_scientific_journal-9669	199	12	countries	country	NOUN
american_scientific_journal-9669	199	13	around	around	ADP
american_scientific_journal-9669	199	14	the	the	DET
american_scientific_journal-9669	199	15	world	world	NOUN
american_scientific_journal-9669	199	16	in	in	ADP
american_scientific_journal-9669	199	17	2023	2023	NUM
american_scientific_journal-9669	199	18	.	.	PUNCT
american_scientific_journal-9669	200	1	4.4.2	4.4.2	NUM
american_scientific_journal-9669	200	2	.	.	PUNCT
american_scientific_journal-9669	201	1	the	the	DET
american_scientific_journal-9669	201	2	bias	bias	NOUN
american_scientific_journal-9669	201	3	of	of	ADP
american_scientific_journal-9669	201	4	the	the	DET
american_scientific_journal-9669	201	5	legal	legal	ADJ
american_scientific_journal-9669	201	6	tax	tax	NOUN
american_scientific_journal-9669	201	7	rate	rate	NOUN
american_scientific_journal-9669	201	8	(	(	PUNCT
american_scientific_journal-9669	201	9	ltr	ltr	PROPN
american_scientific_journal-9669	201	10	)	)	PUNCT
american_scientific_journal-9669	201	11	compared	compare	VERB
american_scientific_journal-9669	201	12	to	to	ADP
american_scientific_journal-9669	201	13	the	the	DET
american_scientific_journal-9669	201	14	effective	effective	ADJ
american_scientific_journal-9669	201	15	tax	tax	NOUN
american_scientific_journal-9669	201	16	rate	rate	NOUN
american_scientific_journal-9669	201	17	-	-	PUNCT
american_scientific_journal-9669	201	18	etr	etr	NOUN
american_scientific_journal-9669	201	19	the	the	DET
american_scientific_journal-9669	201	20	"	"	PUNCT
american_scientific_journal-9669	201	21	statutory	statutory	ADJ
american_scientific_journal-9669	201	22	tax	tax	NOUN
american_scientific_journal-9669	201	23	rate	rate	NOUN
american_scientific_journal-9669	201	24	compared	compare	VERB
american_scientific_journal-9669	201	25	to	to	ADP
american_scientific_journal-9669	201	26	the	the	DET
american_scientific_journal-9669	201	27	effective	effective	ADJ
american_scientific_journal-9669	201	28	tax	tax	NOUN
american_scientific_journal-9669	201	29	rate	rate	NOUN
american_scientific_journal-9669	201	30	bias	bias	NOUN
american_scientific_journal-9669	201	31	"	"	PUNCT
american_scientific_journal-9669	201	32	consists	consist	VERB
american_scientific_journal-9669	201	33	of	of	ADP
american_scientific_journal-9669	201	34	setting	set	VERB
american_scientific_journal-9669	201	35	by	by	ADP
american_scientific_journal-9669	201	36	law	law	NOUN
american_scientific_journal-9669	201	37	a	a	DET
american_scientific_journal-9669	201	38	tax	tax	NOUN
american_scientific_journal-9669	201	39	rate	rate	NOUN
american_scientific_journal-9669	201	40	for	for	ADP
american_scientific_journal-9669	201	41	american	american	ADJ
american_scientific_journal-9669	201	42	academic	academic	ADJ
american_scientific_journal-9669	201	43	scientific	scientific	ADJ
american_scientific_journal-9669	201	44	research	research	NOUN
american_scientific_journal-9669	201	45	journal	journal	NOUN
american_scientific_journal-9669	201	46	for	for	ADP
american_scientific_journal-9669	201	47	engineering	engineering	NOUN
american_scientific_journal-9669	201	48	,	,	PUNCT
american_scientific_journal-9669	201	49	technology	technology	NOUN
american_scientific_journal-9669	201	50	,	,	PUNCT
american_scientific_journal-9669	201	51	and	and	CCONJ
american_scientific_journal-9669	201	52	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	201	53	96	96	NUM
american_scientific_journal-9669	201	54	,	,	PUNCT
american_scientific_journal-9669	201	55	no1,pp	no1,pp	DET
american_scientific_journal-9669	201	56	149	149	NUM
american_scientific_journal-9669	201	57	-	-	SYM
american_scientific_journal-9669	201	58	165	165	NUM
american_scientific_journal-9669	201	59	160	160	NUM
american_scientific_journal-9669	201	60	corporate	corporate	ADJ
american_scientific_journal-9669	201	61	income	income	NOUN
american_scientific_journal-9669	201	62	and	and	CCONJ
american_scientific_journal-9669	201	63	imposing	impose	VERB
american_scientific_journal-9669	201	64	earnings	earning	NOUN
american_scientific_journal-9669	201	65	before	before	ADP
american_scientific_journal-9669	201	66	tax	tax	NOUN
american_scientific_journal-9669	201	67	-	-	PUNCT
american_scientific_journal-9669	201	68	ebt	ebt	PROPN
american_scientific_journal-9669	201	69	,	,	PUNCT
american_scientific_journal-9669	201	70	taking	take	VERB
american_scientific_journal-9669	201	71	into	into	ADP
american_scientific_journal-9669	201	72	account	account	NOUN
american_scientific_journal-9669	201	73	tax	tax	NOUN
american_scientific_journal-9669	201	74	provisions	provision	NOUN
american_scientific_journal-9669	201	75	such	such	ADJ
american_scientific_journal-9669	201	76	as	as	ADP
american_scientific_journal-9669	201	77	deductions	deduction	NOUN
american_scientific_journal-9669	201	78	,	,	PUNCT
american_scientific_journal-9669	201	79	exemptions	exemption	NOUN
american_scientific_journal-9669	201	80	and	and	CCONJ
american_scientific_journal-9669	201	81	credits	credit	NOUN
american_scientific_journal-9669	201	82	,	,	PUNCT
american_scientific_journal-9669	201	83	at	at	ADP
american_scientific_journal-9669	201	84	an	an	DET
american_scientific_journal-9669	201	85	effective	effective	ADJ
american_scientific_journal-9669	201	86	tax	tax	NOUN
american_scientific_journal-9669	201	87	rate	rate	NOUN
american_scientific_journal-9669	201	88	(	(	PUNCT
american_scientific_journal-9669	201	89	etr	etr	PROPN
american_scientific_journal-9669	201	90	)	)	PUNCT
american_scientific_journal-9669	201	91	,	,	PUNCT
american_scientific_journal-9669	201	92	in	in	ADP
american_scientific_journal-9669	201	93	order	order	NOUN
american_scientific_journal-9669	201	94	to	to	PART
american_scientific_journal-9669	201	95	attract	attract	VERB
american_scientific_journal-9669	201	96	financing	financing	NOUN
american_scientific_journal-9669	201	97	and	and	CCONJ
american_scientific_journal-9669	201	98	business	business	NOUN
american_scientific_journal-9669	201	99	investment	investment	NOUN
american_scientific_journal-9669	201	100	.	.	PUNCT
american_scientific_journal-9669	202	1	the	the	DET
american_scientific_journal-9669	202	2	rate	rate	NOUN
american_scientific_journal-9669	202	3	differential	differential	NOUN
american_scientific_journal-9669	202	4	generally	generally	ADV
american_scientific_journal-9669	202	5	constitutes	constitute	VERB
american_scientific_journal-9669	202	6	,	,	PUNCT
american_scientific_journal-9669	202	7	taking	take	VERB
american_scientific_journal-9669	202	8	into	into	ADP
american_scientific_journal-9669	202	9	account	account	NOUN
american_scientific_journal-9669	202	10	the	the	DET
american_scientific_journal-9669	202	11	tax	tax	NOUN
american_scientific_journal-9669	202	12	advantages	advantage	NOUN
american_scientific_journal-9669	202	13	granted	grant	VERB
american_scientific_journal-9669	202	14	,	,	PUNCT
american_scientific_journal-9669	202	15	a	a	DET
american_scientific_journal-9669	202	16	cit	cit	PROPN
american_scientific_journal-9669	202	17	saving	saving	NOUN
american_scientific_journal-9669	202	18	for	for	ADP
american_scientific_journal-9669	202	19	the	the	DET
american_scientific_journal-9669	202	20	firm	firm	NOUN
american_scientific_journal-9669	202	21	benefiting	benefit	VERB
american_scientific_journal-9669	202	22	from	from	ADP
american_scientific_journal-9669	202	23	these	these	DET
american_scientific_journal-9669	202	24	advantages	advantage	NOUN
american_scientific_journal-9669	202	25	.	.	PUNCT
american_scientific_journal-9669	203	1	this	this	DET
american_scientific_journal-9669	203	2	bias	bias	NOUN
american_scientific_journal-9669	203	3	favors	favor	VERB
american_scientific_journal-9669	203	4	firms	firm	NOUN
american_scientific_journal-9669	203	5	that	that	PRON
american_scientific_journal-9669	203	6	have	have	AUX
american_scientific_journal-9669	203	7	obtained	obtain	VERB
american_scientific_journal-9669	203	8	corporate	corporate	ADJ
american_scientific_journal-9669	203	9	tax	tax	NOUN
american_scientific_journal-9669	203	10	benefits	benefit	NOUN
american_scientific_journal-9669	203	11	and	and	CCONJ
american_scientific_journal-9669	203	12	disadvantages	disadvantage	VERB
american_scientific_journal-9669	203	13	other	other	ADJ
american_scientific_journal-9669	203	14	firms	firm	NOUN
american_scientific_journal-9669	203	15	.	.	PUNCT
american_scientific_journal-9669	204	1	in	in	ADP
american_scientific_journal-9669	204	2	the	the	DET
american_scientific_journal-9669	204	3	example	example	NOUN
american_scientific_journal-9669	204	4	mentioned	mention	VERB
american_scientific_journal-9669	204	5	above	above	ADV
american_scientific_journal-9669	204	6	of	of	ADP
american_scientific_journal-9669	204	7	the	the	DET
american_scientific_journal-9669	204	8	two	two	NUM
american_scientific_journal-9669	204	9	firms	firm	NOUN
american_scientific_journal-9669	204	10	e	e	NOUN
american_scientific_journal-9669	204	11	and	and	CCONJ
american_scientific_journal-9669	204	12	f	f	PROPN
american_scientific_journal-9669	204	13	having	have	VERB
american_scientific_journal-9669	204	14	respectively	respectively	ADV
american_scientific_journal-9669	204	15	a	a	DET
american_scientific_journal-9669	204	16	tax	tax	NOUN
american_scientific_journal-9669	204	17	deficit	deficit	NOUN
american_scientific_journal-9669	204	18	of	of	ADP
american_scientific_journal-9669	204	19	xof	xof	PROPN
american_scientific_journal-9669	204	20	100	100	NUM
american_scientific_journal-9669	204	21	and	and	CCONJ
american_scientific_journal-9669	204	22	a	a	DET
american_scientific_journal-9669	204	23	tax	tax	NOUN
american_scientific_journal-9669	204	24	profit	profit	NOUN
american_scientific_journal-9669	204	25	of	of	ADP
american_scientific_journal-9669	204	26	xof	xof	PROPN
american_scientific_journal-9669	204	27	100	100	NUM
american_scientific_journal-9669	204	28	,	,	PUNCT
american_scientific_journal-9669	204	29	the	the	DET
american_scientific_journal-9669	204	30	ltr	ltr	NOUN
american_scientific_journal-9669	204	31	is	be	AUX
american_scientific_journal-9669	204	32	30	30	NUM
american_scientific_journal-9669	204	33	%	%	NOUN
american_scientific_journal-9669	204	34	for	for	ADP
american_scientific_journal-9669	204	35	the	the	DET
american_scientific_journal-9669	204	36	two	two	NUM
american_scientific_journal-9669	204	37	firms	firm	NOUN
american_scientific_journal-9669	204	38	but	but	CCONJ
american_scientific_journal-9669	204	39	the	the	DET
american_scientific_journal-9669	204	40	etr	etr	PROPN
american_scientific_journal-9669	204	41	is	be	AUX
american_scientific_journal-9669	204	42	30	30	NUM
american_scientific_journal-9669	204	43	%	%	NOUN
american_scientific_journal-9669	204	44	for	for	ADP
american_scientific_journal-9669	204	45	the	the	DET
american_scientific_journal-9669	204	46	firm	firm	ADJ
american_scientific_journal-9669	204	47	e	e	NOUN
american_scientific_journal-9669	204	48	and	and	CCONJ
american_scientific_journal-9669	204	49	100	100	NUM
american_scientific_journal-9669	204	50	%	%	NOUN
american_scientific_journal-9669	204	51	for	for	ADP
american_scientific_journal-9669	204	52	firm	firm	ADJ
american_scientific_journal-9669	204	53	f	f	PROPN
american_scientific_journal-9669	204	54	because	because	SCONJ
american_scientific_journal-9669	204	55	of	of	ADP
american_scientific_journal-9669	204	56	corporate	corporate	ADJ
american_scientific_journal-9669	204	57	tax	tax	NOUN
american_scientific_journal-9669	204	58	credit	credit	NOUN
american_scientific_journal-9669	204	59	generated	generate	VERB
american_scientific_journal-9669	204	60	by	by	ADP
american_scientific_journal-9669	204	61	the	the	DET
american_scientific_journal-9669	204	62	deficit	deficit	NOUN
american_scientific_journal-9669	204	63	.	.	PUNCT
american_scientific_journal-9669	205	1	the	the	DET
american_scientific_journal-9669	205	2	etr	etr	PROPN
american_scientific_journal-9669	205	3	differential	differential	NOUN
american_scientific_journal-9669	205	4	is	be	AUX
american_scientific_journal-9669	205	5	70	70	NUM
american_scientific_journal-9669	205	6	%	%	NOUN
american_scientific_journal-9669	205	7	.	.	PUNCT
american_scientific_journal-9669	206	1	table	table	NOUN
american_scientific_journal-9669	206	2	1	1	NUM
american_scientific_journal-9669	206	3	:	:	PUNCT
american_scientific_journal-9669	206	4	statutory	statutory	ADJ
american_scientific_journal-9669	206	5	cit	cit	PROPN
american_scientific_journal-9669	206	6	rates	rate	NOUN
american_scientific_journal-9669	206	7	of	of	ADP
american_scientific_journal-9669	206	8	ten	ten	NUM
american_scientific_journal-9669	206	9	countries	country	NOUN
american_scientific_journal-9669	206	10	in	in	ADP
american_scientific_journal-9669	206	11	2023	2023	NUM
american_scientific_journal-9669	206	12	country	country	NOUN
american_scientific_journal-9669	206	13	source	source	NOUN
american_scientific_journal-9669	206	14	statutory	statutory	ADJ
american_scientific_journal-9669	206	15	cit	cit	PROPN
american_scientific_journal-9669	206	16	rates	rate	NOUN
american_scientific_journal-9669	206	17	of	of	ADP
american_scientific_journal-9669	206	18	ten	ten	NUM
american_scientific_journal-9669	206	19	countries	country	NOUN
american_scientific_journal-9669	206	20	in	in	ADP
american_scientific_journal-9669	206	21	2023	2023	NUM
american_scientific_journal-9669	206	22	belgium	belgium	NOUN
american_scientific_journal-9669	206	23	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	PROPN
american_scientific_journal-9669	206	24	20	20	NUM
american_scientific_journal-9669	206	25	%	%	NOUN
american_scientific_journal-9669	206	26	25	25	NUM
american_scientific_journal-9669	206	27	%	%	NOUN
american_scientific_journal-9669	206	28	chile	chile	NOUN
american_scientific_journal-9669	206	29	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	PROPN
american_scientific_journal-9669	206	30	25	25	NUM
american_scientific_journal-9669	206	31	%	%	NOUN
american_scientific_journal-9669	206	32	27	27	NUM
american_scientific_journal-9669	206	33	%	%	NOUN
american_scientific_journal-9669	206	34	canada	canada	PROPN
american_scientific_journal-9669	206	35	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	PROPN
american_scientific_journal-9669	206	36	9	9	NUM
american_scientific_journal-9669	206	37	%	%	NOUN
american_scientific_journal-9669	206	38	15	15	NUM
american_scientific_journal-9669	206	39	%	%	NOUN
american_scientific_journal-9669	206	40	38,67	38,67	NUM
american_scientific_journal-9669	206	41	%	%	NOUN
american_scientific_journal-9669	206	42	morocco	morocco	PROPN
american_scientific_journal-9669	206	43	art	art	PROPN
american_scientific_journal-9669	206	44	.	.	PUNCT
american_scientific_journal-9669	207	1	19	19	NUM
american_scientific_journal-9669	207	2	of	of	ADP
american_scientific_journal-9669	207	3	the	the	DET
american_scientific_journal-9669	207	4	general	general	ADJ
american_scientific_journal-9669	207	5	tax	tax	NOUN
american_scientific_journal-9669	207	6	code-2023	code-2023	NOUN
american_scientific_journal-9669	207	7	20	20	NUM
american_scientific_journal-9669	207	8	%	%	NOUN
american_scientific_journal-9669	207	9	35	35	NUM
american_scientific_journal-9669	207	10	%	%	NOUN
american_scientific_journal-9669	207	11	40	40	NUM
american_scientific_journal-9669	207	12	%	%	NOUN
american_scientific_journal-9669	207	13	benin	benin	PROPN
american_scientific_journal-9669	207	14	art	art	NOUN
american_scientific_journal-9669	207	15	.	.	PUNCT
american_scientific_journal-9669	208	1	46	46	NUM
american_scientific_journal-9669	208	2	of	of	ADP
american_scientific_journal-9669	208	3	the	the	DET
american_scientific_journal-9669	208	4	general	general	ADJ
american_scientific_journal-9669	208	5	tax	tax	NOUN
american_scientific_journal-9669	208	6	code-2023	code-2023	NOUN
american_scientific_journal-9669	208	7	25	25	NUM
american_scientific_journal-9669	208	8	%	%	NOUN
american_scientific_journal-9669	208	9	30	30	NUM
american_scientific_journal-9669	208	10	%	%	NOUN
american_scientific_journal-9669	208	11	more	more	ADJ
american_scientific_journal-9669	208	12	than	than	ADP
american_scientific_journal-9669	208	13	30	30	NUM
american_scientific_journal-9669	208	14	%	%	NOUN
american_scientific_journal-9669	208	15	south	south	PROPN
american_scientific_journal-9669	208	16	korea	korea	PROPN
american_scientific_journal-9669	208	17	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	PROPN
american_scientific_journal-9669	208	18	9,9	9,9	NUM
american_scientific_journal-9669	208	19	%	%	NOUN
american_scientific_journal-9669	208	20	20,9	20,9	NUM
american_scientific_journal-9669	208	21	%	%	NOUN
american_scientific_journal-9669	208	22	23,1	23,1	NUM
american_scientific_journal-9669	208	23	%	%	NOUN
american_scientific_journal-9669	208	24	26,4	26,4	NUM
american_scientific_journal-9669	208	25	%	%	NOUN
american_scientific_journal-9669	208	26	ivory	ivory	PROPN
american_scientific_journal-9669	208	27	coast	coast	PROPN
american_scientific_journal-9669	208	28	art	art	PROPN
american_scientific_journal-9669	208	29	.	.	PUNCT
american_scientific_journal-9669	209	1	64	64	NUM
american_scientific_journal-9669	209	2	;	;	PUNCT
american_scientific_journal-9669	209	3	65	65	NUM
american_scientific_journal-9669	209	4	;	;	PUNCT
american_scientific_journal-9669	209	5	69	69	NUM
american_scientific_journal-9669	209	6	&	&	CCONJ
american_scientific_journal-9669	209	7	70	70	NUM
american_scientific_journal-9669	209	8	of	of	ADP
american_scientific_journal-9669	209	9	the	the	DET
american_scientific_journal-9669	209	10	general	general	ADJ
american_scientific_journal-9669	209	11	tax	tax	NOUN
american_scientific_journal-9669	209	12	code-2023	code-2023	NOUN
american_scientific_journal-9669	209	13	13	13	NUM
american_scientific_journal-9669	209	14	%	%	NOUN
american_scientific_journal-9669	209	15	15	15	NUM
american_scientific_journal-9669	209	16	%	%	NOUN
american_scientific_journal-9669	209	17	25	25	NUM
american_scientific_journal-9669	209	18	%	%	NOUN
american_scientific_journal-9669	209	19	30	30	NUM
american_scientific_journal-9669	209	20	%	%	NOUN
american_scientific_journal-9669	209	21	france	france	PROPN
american_scientific_journal-9669	209	22	art	art	NOUN
american_scientific_journal-9669	209	23	.	.	PUNCT
american_scientific_journal-9669	210	1	219	219	NUM
american_scientific_journal-9669	210	2	&	&	CCONJ
american_scientific_journal-9669	210	3	219bis	219bis	NUM
american_scientific_journal-9669	210	4	of	of	ADP
american_scientific_journal-9669	210	5	the	the	DET
american_scientific_journal-9669	210	6	general	general	ADJ
american_scientific_journal-9669	210	7	tax	tax	NOUN
american_scientific_journal-9669	210	8	code2023	code2023	PROPN
american_scientific_journal-9669	210	9	10	10	NUM
american_scientific_journal-9669	210	10	%	%	NOUN
american_scientific_journal-9669	210	11	15	15	NUM
american_scientific_journal-9669	210	12	%	%	NOUN
american_scientific_journal-9669	210	13	19	19	NUM
american_scientific_journal-9669	210	14	%	%	NOUN
american_scientific_journal-9669	210	15	24	24	NUM
american_scientific_journal-9669	210	16	%	%	NOUN
american_scientific_journal-9669	210	17	25	25	NUM
american_scientific_journal-9669	210	18	%	%	NOUN
american_scientific_journal-9669	210	19	colombia	colombia	NOUN
american_scientific_journal-9669	210	20	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	PROPN
american_scientific_journal-9669	210	21	15	15	NUM
american_scientific_journal-9669	210	22	%	%	NOUN
american_scientific_journal-9669	210	23	20	20	NUM
american_scientific_journal-9669	210	24	%	%	NOUN
american_scientific_journal-9669	210	25	35	35	NUM
american_scientific_journal-9669	210	26	%	%	NOUN
american_scientific_journal-9669	210	27	38	38	NUM
american_scientific_journal-9669	210	28	%	%	NOUN
american_scientific_journal-9669	210	29	40	40	NUM
american_scientific_journal-9669	210	30	%	%	NOUN
american_scientific_journal-9669	210	31	50	50	NUM
american_scientific_journal-9669	210	32	%	%	NOUN
american_scientific_journal-9669	210	33	nigeria	nigeria	X
american_scientific_journal-9669	210	34	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	https://practiceguides.chambers.com/practiceguides/corporate-tax-2023	PROPN
american_scientific_journal-9669	210	35	0	0	NUM
american_scientific_journal-9669	210	36	%	%	NOUN
american_scientific_journal-9669	210	37	20	20	NUM
american_scientific_journal-9669	210	38	%	%	NOUN
american_scientific_journal-9669	210	39	30	30	NUM
american_scientific_journal-9669	210	40	%	%	NOUN
american_scientific_journal-9669	210	41	50	50	NUM
american_scientific_journal-9669	210	42	%	%	NOUN
american_scientific_journal-9669	211	1	65,75	65,75	NOUN
american_scientific_journal-9669	211	2	%	%	NOUN
american_scientific_journal-9669	211	3	58	58	NUM
american_scientific_journal-9669	211	4	%	%	NOUN
american_scientific_journal-9669	211	5	source	source	NOUN
american_scientific_journal-9669	211	6	:	:	PUNCT
american_scientific_journal-9669	211	7	personal	personal	ADJ
american_scientific_journal-9669	211	8	realization	realization	NOUN
american_scientific_journal-9669	211	9	of	of	ADP
american_scientific_journal-9669	211	10	the	the	DET
american_scientific_journal-9669	211	11	researcher	researcher	NOUN
american_scientific_journal-9669	211	12	from	from	ADP
american_scientific_journal-9669	211	13	the	the	DET
american_scientific_journal-9669	211	14	tax	tax	NOUN
american_scientific_journal-9669	211	15	codes	code	NOUN
american_scientific_journal-9669	211	16	(	(	PUNCT
american_scientific_journal-9669	211	17	2023	2023	NUM
american_scientific_journal-9669	211	18	)	)	PUNCT
american_scientific_journal-9669	211	19	4.4.3	4.4.3	NUM
american_scientific_journal-9669	211	20	.	.	PUNCT
american_scientific_journal-9669	212	1	the	the	DET
american_scientific_journal-9669	212	2	bias	bias	NOUN
american_scientific_journal-9669	212	3	of	of	ADP
american_scientific_journal-9669	212	4	the	the	DET
american_scientific_journal-9669	212	5	legal	legal	ADJ
american_scientific_journal-9669	212	6	tax	tax	NOUN
american_scientific_journal-9669	212	7	rate	rate	NOUN
american_scientific_journal-9669	212	8	(	(	PUNCT
american_scientific_journal-9669	212	9	ltr	ltr	PROPN
american_scientific_journal-9669	212	10	)	)	PUNCT
american_scientific_journal-9669	212	11	compared	compare	VERB
american_scientific_journal-9669	212	12	to	to	ADP
american_scientific_journal-9669	212	13	the	the	DET
american_scientific_journal-9669	212	14	marginal	marginal	ADJ
american_scientific_journal-9669	212	15	tax	tax	NOUN
american_scientific_journal-9669	212	16	rate	rate	NOUN
american_scientific_journal-9669	212	17	-	-	PUNCT
american_scientific_journal-9669	212	18	mtr	mtr	NOUN
american_scientific_journal-9669	212	19	the	the	DET
american_scientific_journal-9669	212	20	"	"	PUNCT
american_scientific_journal-9669	212	21	bias	bias	NOUN
american_scientific_journal-9669	212	22	of	of	ADP
american_scientific_journal-9669	212	23	the	the	DET
american_scientific_journal-9669	212	24	legal	legal	ADJ
american_scientific_journal-9669	212	25	tax	tax	NOUN
american_scientific_journal-9669	212	26	rate	rate	NOUN
american_scientific_journal-9669	212	27	(	(	PUNCT
american_scientific_journal-9669	212	28	ltr	ltr	PROPN
american_scientific_journal-9669	212	29	)	)	PUNCT
american_scientific_journal-9669	212	30	in	in	ADP
american_scientific_journal-9669	212	31	relation	relation	NOUN
american_scientific_journal-9669	212	32	to	to	ADP
american_scientific_journal-9669	212	33	the	the	DET
american_scientific_journal-9669	212	34	marginal	marginal	ADJ
american_scientific_journal-9669	212	35	tax	tax	NOUN
american_scientific_journal-9669	212	36	rate	rate	NOUN
american_scientific_journal-9669	212	37	(	(	PUNCT
american_scientific_journal-9669	212	38	mtr	mtr	NOUN
american_scientific_journal-9669	212	39	)	)	PUNCT
american_scientific_journal-9669	212	40	"	"	PUNCT
american_scientific_journal-9669	212	41	consists	consist	VERB
american_scientific_journal-9669	212	42	in	in	ADP
american_scientific_journal-9669	212	43	fixing	fix	VERB
american_scientific_journal-9669	212	44	by	by	ADP
american_scientific_journal-9669	212	45	law	law	NOUN
american_scientific_journal-9669	212	46	a	a	DET
american_scientific_journal-9669	212	47	tax	tax	NOUN
american_scientific_journal-9669	212	48	rate	rate	NOUN
american_scientific_journal-9669	212	49	of	of	ADP
american_scientific_journal-9669	212	50	the	the	DET
american_scientific_journal-9669	212	51	corporate	corporate	ADJ
american_scientific_journal-9669	212	52	income	income	NOUN
american_scientific_journal-9669	212	53	and	and	CCONJ
american_scientific_journal-9669	212	54	imposing	impose	VERB
american_scientific_journal-9669	212	55	any	any	DET
american_scientific_journal-9669	212	56	additional	additional	ADJ
american_scientific_journal-9669	212	57	unit	unit	NOUN
american_scientific_journal-9669	212	58	of	of	ADP
american_scientific_journal-9669	212	59	this	this	DET
american_scientific_journal-9669	212	60	income	income	NOUN
american_scientific_journal-9669	212	61	with	with	ADP
american_scientific_journal-9669	212	62	a	a	DET
american_scientific_journal-9669	212	63	marginal	marginal	ADJ
american_scientific_journal-9669	212	64	tax	tax	NOUN
american_scientific_journal-9669	212	65	rate	rate	NOUN
american_scientific_journal-9669	212	66	-	-	PUNCT
american_scientific_journal-9669	212	67	mtr	mtr	NOUN
american_scientific_journal-9669	212	68	.	.	PUNCT
american_scientific_journal-9669	213	1	the	the	DET
american_scientific_journal-9669	213	2	rate	rate	NOUN
american_scientific_journal-9669	213	3	differential	differential	NOUN
american_scientific_journal-9669	213	4	can	can	AUX
american_scientific_journal-9669	213	5	be	be	AUX
american_scientific_journal-9669	213	6	positive	positive	ADJ
american_scientific_journal-9669	213	7	,	,	PUNCT
american_scientific_journal-9669	213	8	negative	negative	ADJ
american_scientific_journal-9669	213	9	or	or	CCONJ
american_scientific_journal-9669	213	10	zero	zero	NUM
american_scientific_journal-9669	213	11	.	.	PUNCT
american_scientific_journal-9669	214	1	this	this	DET
american_scientific_journal-9669	214	2	bias	bias	NOUN
american_scientific_journal-9669	214	3	favors	favor	VERB
american_scientific_journal-9669	214	4	firms	firm	NOUN
american_scientific_journal-9669	214	5	with	with	ADP
american_scientific_journal-9669	214	6	mtr	mtr	PROPN
american_scientific_journal-9669	214	7	lower	low	ADJ
american_scientific_journal-9669	214	8	than	than	ADP
american_scientific_journal-9669	214	9	ltr	ltr	ADJ
american_scientific_journal-9669	214	10	and	and	CCONJ
american_scientific_journal-9669	214	11	disadvantages	disadvantage	VERB
american_scientific_journal-9669	214	12	other	other	ADJ
american_scientific_journal-9669	214	13	firms	firm	NOUN
american_scientific_journal-9669	214	14	.	.	PUNCT
american_scientific_journal-9669	215	1	4.4.4	4.4.4	X
american_scientific_journal-9669	215	2	.	.	PUNCT
american_scientific_journal-9669	216	1	the	the	DET
american_scientific_journal-9669	216	2	bias	bias	NOUN
american_scientific_journal-9669	216	3	of	of	ADP
american_scientific_journal-9669	216	4	the	the	DET
american_scientific_journal-9669	216	5	effective	effective	ADJ
american_scientific_journal-9669	216	6	tax	tax	NOUN
american_scientific_journal-9669	216	7	rate	rate	NOUN
american_scientific_journal-9669	216	8	(	(	PUNCT
american_scientific_journal-9669	216	9	etr	etr	NOUN
american_scientific_journal-9669	216	10	)	)	PUNCT
american_scientific_journal-9669	216	11	compared	compare	VERB
american_scientific_journal-9669	216	12	to	to	ADP
american_scientific_journal-9669	216	13	the	the	DET
american_scientific_journal-9669	216	14	marginal	marginal	ADJ
american_scientific_journal-9669	216	15	tax	tax	NOUN
american_scientific_journal-9669	216	16	rate	rate	NOUN
american_scientific_journal-9669	216	17	-	-	PUNCT
american_scientific_journal-9669	216	18	mtr	mtr	NOUN
american_scientific_journal-9669	216	19	the	the	DET
american_scientific_journal-9669	216	20	"	"	PUNCT
american_scientific_journal-9669	216	21	bias	bias	NOUN
american_scientific_journal-9669	216	22	of	of	ADP
american_scientific_journal-9669	216	23	the	the	DET
american_scientific_journal-9669	216	24	effective	effective	ADJ
american_scientific_journal-9669	216	25	tax	tax	NOUN
american_scientific_journal-9669	216	26	rate	rate	NOUN
american_scientific_journal-9669	216	27	(	(	PUNCT
american_scientific_journal-9669	216	28	etr	etr	PROPN
american_scientific_journal-9669	216	29	)	)	PUNCT
american_scientific_journal-9669	216	30	in	in	ADP
american_scientific_journal-9669	216	31	relation	relation	NOUN
american_scientific_journal-9669	216	32	to	to	ADP
american_scientific_journal-9669	216	33	the	the	DET
american_scientific_journal-9669	216	34	marginal	marginal	ADJ
american_scientific_journal-9669	216	35	tax	tax	NOUN
american_scientific_journal-9669	216	36	rate	rate	NOUN
american_scientific_journal-9669	216	37	(	(	PUNCT
american_scientific_journal-9669	216	38	mtr	mtr	NOUN
american_scientific_journal-9669	216	39	)	)	PUNCT
american_scientific_journal-9669	216	40	"	"	PUNCT
american_scientific_journal-9669	216	41	consists	consist	VERB
american_scientific_journal-9669	216	42	of	of	ADP
american_scientific_journal-9669	216	43	setting	set	VERB
american_scientific_journal-9669	216	44	,	,	PUNCT
american_scientific_journal-9669	216	45	on	on	ADP
american_scientific_journal-9669	216	46	the	the	DET
american_scientific_journal-9669	216	47	basis	basis	NOUN
american_scientific_journal-9669	216	48	of	of	ADP
american_scientific_journal-9669	216	49	the	the	DET
american_scientific_journal-9669	216	50	tax	tax	NOUN
american_scientific_journal-9669	216	51	benefits	benefit	NOUN
american_scientific_journal-9669	216	52	,	,	PUNCT
american_scientific_journal-9669	216	53	an	an	DET
american_scientific_journal-9669	216	54	effective	effective	ADJ
american_scientific_journal-9669	216	55	tax	tax	NOUN
american_scientific_journal-9669	216	56	rate	rate	NOUN
american_scientific_journal-9669	216	57	(	(	PUNCT
american_scientific_journal-9669	216	58	etr	etr	PROPN
american_scientific_journal-9669	216	59	)	)	PUNCT
american_scientific_journal-9669	216	60	and	and	CCONJ
american_scientific_journal-9669	216	61	taxing	tax	VERB
american_scientific_journal-9669	216	62	any	any	DET
american_scientific_journal-9669	216	63	additional	additional	ADJ
american_scientific_journal-9669	216	64	unit	unit	NOUN
american_scientific_journal-9669	216	65	of	of	ADP
american_scientific_journal-9669	216	66	corporate	corporate	ADJ
american_scientific_journal-9669	216	67	income	income	NOUN
american_scientific_journal-9669	216	68	with	with	ADP
american_scientific_journal-9669	216	69	a	a	DET
american_scientific_journal-9669	216	70	marginal	marginal	ADJ
american_scientific_journal-9669	216	71	tax	tax	NOUN
american_scientific_journal-9669	216	72	rate	rate	NOUN
american_scientific_journal-9669	216	73	-	-	PUNCT
american_scientific_journal-9669	216	74	mtr	mtr	NOUN
american_scientific_journal-9669	216	75	.	.	PUNCT
american_scientific_journal-9669	217	1	the	the	DET
american_scientific_journal-9669	217	2	rate	rate	NOUN
american_scientific_journal-9669	217	3	differential	differential	NOUN
american_scientific_journal-9669	217	4	can	can	AUX
american_scientific_journal-9669	217	5	be	be	AUX
american_scientific_journal-9669	217	6	positive	positive	ADJ
american_scientific_journal-9669	217	7	,	,	PUNCT
american_scientific_journal-9669	217	8	negative	negative	ADJ
american_scientific_journal-9669	217	9	or	or	CCONJ
american_scientific_journal-9669	217	10	zero	zero	NUM
american_scientific_journal-9669	217	11	.	.	PUNCT
american_scientific_journal-9669	218	1	this	this	DET
american_scientific_journal-9669	218	2	bias	bias	NOUN
american_scientific_journal-9669	218	3	american	american	ADJ
american_scientific_journal-9669	218	4	academic	academic	PROPN
american_scientific_journal-9669	218	5	scientific	scientific	ADJ
american_scientific_journal-9669	218	6	research	research	NOUN
american_scientific_journal-9669	218	7	journal	journal	NOUN
american_scientific_journal-9669	218	8	for	for	ADP
american_scientific_journal-9669	218	9	engineering	engineering	NOUN
american_scientific_journal-9669	218	10	,	,	PUNCT
american_scientific_journal-9669	218	11	technology	technology	NOUN
american_scientific_journal-9669	218	12	,	,	PUNCT
american_scientific_journal-9669	218	13	and	and	CCONJ
american_scientific_journal-9669	218	14	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	218	15	96	96	NUM
american_scientific_journal-9669	218	16	,	,	PUNCT
american_scientific_journal-9669	218	17	no1,pp	no1,pp	PRON
american_scientific_journal-9669	218	18	149	149	NUM
american_scientific_journal-9669	218	19	-	-	SYM
american_scientific_journal-9669	218	20	165	165	NUM
american_scientific_journal-9669	218	21	161	161	NUM
american_scientific_journal-9669	218	22	favors	favor	VERB
american_scientific_journal-9669	218	23	firms	firm	NOUN
american_scientific_journal-9669	218	24	with	with	ADP
american_scientific_journal-9669	218	25	a	a	DET
american_scientific_journal-9669	218	26	etr	etr	NOUN
american_scientific_journal-9669	218	27	lower	low	ADJ
american_scientific_journal-9669	218	28	than	than	ADP
american_scientific_journal-9669	218	29	mtr	mtr	NOUN
american_scientific_journal-9669	218	30	and	and	CCONJ
american_scientific_journal-9669	218	31	disadvantages	disadvantage	VERB
american_scientific_journal-9669	218	32	other	other	ADJ
american_scientific_journal-9669	218	33	firms	firm	NOUN
american_scientific_journal-9669	218	34	.	.	PUNCT
american_scientific_journal-9669	219	1	4.4.5	4.4.5	X
american_scientific_journal-9669	219	2	.	.	PUNCT
american_scientific_journal-9669	220	1	the	the	DET
american_scientific_journal-9669	220	2	bias	bias	NOUN
american_scientific_journal-9669	220	3	of	of	ADP
american_scientific_journal-9669	220	4	corporate	corporate	ADJ
american_scientific_journal-9669	220	5	tax	tax	NOUN
american_scientific_journal-9669	220	6	rate	rate	NOUN
american_scientific_journal-9669	220	7	in	in	ADP
american_scientific_journal-9669	220	8	relation	relation	NOUN
american_scientific_journal-9669	220	9	to	to	ADP
american_scientific_journal-9669	220	10	the	the	DET
american_scientific_journal-9669	220	11	interest	interest	NOUN
american_scientific_journal-9669	220	12	rate	rate	NOUN
american_scientific_journal-9669	220	13	the	the	DET
american_scientific_journal-9669	220	14	"	"	PUNCT
american_scientific_journal-9669	220	15	bias	bias	NOUN
american_scientific_journal-9669	220	16	of	of	ADP
american_scientific_journal-9669	220	17	corporate	corporate	ADJ
american_scientific_journal-9669	220	18	rate	rate	NOUN
american_scientific_journal-9669	220	19	in	in	ADP
american_scientific_journal-9669	220	20	relation	relation	NOUN
american_scientific_journal-9669	220	21	to	to	ADP
american_scientific_journal-9669	220	22	the	the	DET
american_scientific_journal-9669	220	23	interest	interest	NOUN
american_scientific_journal-9669	220	24	rate	rate	NOUN
american_scientific_journal-9669	220	25	"	"	PUNCT
american_scientific_journal-9669	220	26	consists	consist	VERB
american_scientific_journal-9669	220	27	of	of	ADP
american_scientific_journal-9669	220	28	setting	set	VERB
american_scientific_journal-9669	220	29	the	the	DET
american_scientific_journal-9669	220	30	cit	cit	ADJ
american_scientific_journal-9669	220	31	rate	rate	NOUN
american_scientific_journal-9669	220	32	at	at	ADP
american_scientific_journal-9669	220	33	a	a	DET
american_scientific_journal-9669	220	34	level	level	NOUN
american_scientific_journal-9669	220	35	that	that	PRON
american_scientific_journal-9669	220	36	is	be	AUX
american_scientific_journal-9669	220	37	generally	generally	ADV
american_scientific_journal-9669	220	38	too	too	ADV
american_scientific_journal-9669	220	39	high	high	ADJ
american_scientific_journal-9669	220	40	compared	compare	VERB
american_scientific_journal-9669	220	41	to	to	ADP
american_scientific_journal-9669	220	42	the	the	DET
american_scientific_journal-9669	220	43	interest	interest	NOUN
american_scientific_journal-9669	220	44	rate	rate	NOUN
american_scientific_journal-9669	220	45	of	of	ADP
american_scientific_journal-9669	220	46	the	the	DET
american_scientific_journal-9669	220	47	firm	firm	NOUN
american_scientific_journal-9669	220	48	's	's	PART
american_scientific_journal-9669	220	49	borrowed	borrow	VERB
american_scientific_journal-9669	220	50	capital	capital	NOUN
american_scientific_journal-9669	220	51	.	.	PUNCT
american_scientific_journal-9669	221	1	this	this	DET
american_scientific_journal-9669	221	2	bias	bias	NOUN
american_scientific_journal-9669	221	3	favors	favor	VERB
american_scientific_journal-9669	221	4	firms	firm	NOUN
american_scientific_journal-9669	221	5	with	with	ADP
american_scientific_journal-9669	221	6	non	non	ADJ
american_scientific_journal-9669	221	7	-	-	ADJ
american_scientific_journal-9669	221	8	zero	zero	ADJ
american_scientific_journal-9669	221	9	financial	financial	ADJ
american_scientific_journal-9669	221	10	leverage	leverage	NOUN
american_scientific_journal-9669	221	11	and	and	CCONJ
american_scientific_journal-9669	221	12	disadvantages	disadvantage	VERB
american_scientific_journal-9669	221	13	firms	firm	NOUN
american_scientific_journal-9669	221	14	with	with	ADP
american_scientific_journal-9669	221	15	zero	zero	NUM
american_scientific_journal-9669	221	16	financial	financial	ADJ
american_scientific_journal-9669	221	17	leverage	leverage	NOUN
american_scientific_journal-9669	221	18	because	because	SCONJ
american_scientific_journal-9669	221	19	of	of	ADP
american_scientific_journal-9669	221	20	the	the	DET
american_scientific_journal-9669	221	21	principle	principle	NOUN
american_scientific_journal-9669	221	22	of	of	ADP
american_scientific_journal-9669	221	23	deductibility	deductibility	NOUN
american_scientific_journal-9669	221	24	of	of	ADP
american_scientific_journal-9669	221	25	debt	debt	NOUN
american_scientific_journal-9669	221	26	interest	interest	NOUN
american_scientific_journal-9669	221	27	charges	charge	NOUN
american_scientific_journal-9669	221	28	in	in	ADP
american_scientific_journal-9669	221	29	the	the	DET
american_scientific_journal-9669	221	30	calculation	calculation	NOUN
american_scientific_journal-9669	221	31	of	of	ADP
american_scientific_journal-9669	221	32	corporate	corporate	ADJ
american_scientific_journal-9669	221	33	tax	tax	NOUN
american_scientific_journal-9669	221	34	,	,	PUNCT
american_scientific_journal-9669	221	35	the	the	DET
american_scientific_journal-9669	221	36	consequence	consequence	NOUN
american_scientific_journal-9669	221	37	of	of	ADP
american_scientific_journal-9669	221	38	which	which	PRON
american_scientific_journal-9669	221	39	is	be	AUX
american_scientific_journal-9669	221	40	the	the	DET
american_scientific_journal-9669	221	41	saving	saving	NOUN
american_scientific_journal-9669	221	42	of	of	ADP
american_scientific_journal-9669	221	43	corporate	corporate	ADJ
american_scientific_journal-9669	221	44	tax	tax	NOUN
american_scientific_journal-9669	221	45	.	.	PUNCT
american_scientific_journal-9669	222	1	4.4.6	4.4.6	NUM
american_scientific_journal-9669	222	2	.	.	PUNCT
american_scientific_journal-9669	223	1	the	the	DET
american_scientific_journal-9669	223	2	bias	bias	NOUN
american_scientific_journal-9669	223	3	of	of	ADP
american_scientific_journal-9669	223	4	corporate	corporate	ADJ
american_scientific_journal-9669	223	5	tax	tax	NOUN
american_scientific_journal-9669	223	6	rate	rate	NOUN
american_scientific_journal-9669	223	7	in	in	ADP
american_scientific_journal-9669	223	8	relation	relation	NOUN
american_scientific_journal-9669	223	9	to	to	ADP
american_scientific_journal-9669	223	10	the	the	DET
american_scientific_journal-9669	223	11	dividend	dividend	NOUN
american_scientific_journal-9669	223	12	rate	rate	NOUN
american_scientific_journal-9669	223	13	the	the	DET
american_scientific_journal-9669	223	14	"	"	PUNCT
american_scientific_journal-9669	223	15	bias	bias	NOUN
american_scientific_journal-9669	223	16	of	of	ADP
american_scientific_journal-9669	223	17	corporate	corporate	ADJ
american_scientific_journal-9669	223	18	tax	tax	NOUN
american_scientific_journal-9669	223	19	rate	rate	NOUN
american_scientific_journal-9669	223	20	in	in	ADP
american_scientific_journal-9669	223	21	relation	relation	NOUN
american_scientific_journal-9669	223	22	to	to	ADP
american_scientific_journal-9669	223	23	the	the	DET
american_scientific_journal-9669	223	24	dividend	dividend	NOUN
american_scientific_journal-9669	223	25	rate	rate	NOUN
american_scientific_journal-9669	223	26	"	"	PUNCT
american_scientific_journal-9669	223	27	consists	consist	VERB
american_scientific_journal-9669	223	28	of	of	ADP
american_scientific_journal-9669	223	29	setting	set	VERB
american_scientific_journal-9669	223	30	the	the	DET
american_scientific_journal-9669	223	31	corporate	corporate	ADJ
american_scientific_journal-9669	223	32	tax	tax	NOUN
american_scientific_journal-9669	223	33	rate	rate	NOUN
american_scientific_journal-9669	223	34	at	at	ADP
american_scientific_journal-9669	223	35	a	a	DET
american_scientific_journal-9669	223	36	level	level	NOUN
american_scientific_journal-9669	223	37	that	that	PRON
american_scientific_journal-9669	223	38	is	be	AUX
american_scientific_journal-9669	223	39	generally	generally	ADV
american_scientific_journal-9669	223	40	too	too	ADV
american_scientific_journal-9669	223	41	high	high	ADJ
american_scientific_journal-9669	223	42	compared	compare	VERB
american_scientific_journal-9669	223	43	to	to	ADP
american_scientific_journal-9669	223	44	the	the	DET
american_scientific_journal-9669	223	45	corporate	corporate	NOUN
american_scientific_journal-9669	223	46	's	's	PART
american_scientific_journal-9669	223	47	equity	equity	NOUN
american_scientific_journal-9669	223	48	dividend	dividend	NOUN
american_scientific_journal-9669	223	49	rate	rate	NOUN
american_scientific_journal-9669	223	50	.	.	PUNCT
american_scientific_journal-9669	224	1	this	this	DET
american_scientific_journal-9669	224	2	bias	bias	NOUN
american_scientific_journal-9669	224	3	favors	favor	VERB
american_scientific_journal-9669	224	4	firms	firm	NOUN
american_scientific_journal-9669	224	5	with	with	ADP
american_scientific_journal-9669	224	6	non	non	ADJ
american_scientific_journal-9669	224	7	-	-	ADJ
american_scientific_journal-9669	224	8	zero	zero	ADJ
american_scientific_journal-9669	224	9	financial	financial	ADJ
american_scientific_journal-9669	224	10	leverage	leverage	NOUN
american_scientific_journal-9669	224	11	and	and	CCONJ
american_scientific_journal-9669	224	12	disadvantages	disadvantage	VERB
american_scientific_journal-9669	224	13	firms	firm	NOUN
american_scientific_journal-9669	224	14	with	with	ADP
american_scientific_journal-9669	224	15	zero	zero	NUM
american_scientific_journal-9669	224	16	financial	financial	ADJ
american_scientific_journal-9669	224	17	leverage	leverage	NOUN
american_scientific_journal-9669	224	18	because	because	SCONJ
american_scientific_journal-9669	224	19	of	of	ADP
american_scientific_journal-9669	224	20	the	the	DET
american_scientific_journal-9669	224	21	principle	principle	NOUN
american_scientific_journal-9669	224	22	of	of	ADP
american_scientific_journal-9669	224	23	taxation	taxation	NOUN
american_scientific_journal-9669	224	24	of	of	ADP
american_scientific_journal-9669	224	25	equity	equity	NOUN
american_scientific_journal-9669	224	26	dividend	dividend	NOUN
american_scientific_journal-9669	224	27	charges	charge	NOUN
american_scientific_journal-9669	224	28	in	in	ADP
american_scientific_journal-9669	224	29	the	the	DET
american_scientific_journal-9669	224	30	calculation	calculation	NOUN
american_scientific_journal-9669	224	31	of	of	ADP
american_scientific_journal-9669	224	32	corporate	corporate	ADJ
american_scientific_journal-9669	224	33	tax	tax	NOUN
american_scientific_journal-9669	224	34	,	,	PUNCT
american_scientific_journal-9669	224	35	the	the	DET
american_scientific_journal-9669	224	36	consequence	consequence	NOUN
american_scientific_journal-9669	224	37	of	of	ADP
american_scientific_journal-9669	224	38	which	which	PRON
american_scientific_journal-9669	224	39	is	be	AUX
american_scientific_journal-9669	224	40	dividend	dividend	NOUN
american_scientific_journal-9669	224	41	leakage	leakage	NOUN
american_scientific_journal-9669	224	42	.	.	PUNCT
american_scientific_journal-9669	225	1	4.5	4.5	NUM
american_scientific_journal-9669	225	2	.	.	PUNCT
american_scientific_journal-9669	226	1	biases	bias	NOUN
american_scientific_journal-9669	226	2	relating	relate	VERB
american_scientific_journal-9669	226	3	to	to	ADP
american_scientific_journal-9669	226	4	the	the	DET
american_scientific_journal-9669	226	5	tax	tax	NOUN
american_scientific_journal-9669	226	6	base	base	NOUN
american_scientific_journal-9669	226	7	the	the	DET
american_scientific_journal-9669	226	8	biases	bias	NOUN
american_scientific_journal-9669	226	9	relating	relate	VERB
american_scientific_journal-9669	226	10	to	to	ADP
american_scientific_journal-9669	226	11	the	the	DET
american_scientific_journal-9669	226	12	tax	tax	NOUN
american_scientific_journal-9669	226	13	base	base	NOUN
american_scientific_journal-9669	226	14	combine	combine	VERB
american_scientific_journal-9669	226	15	the	the	DET
american_scientific_journal-9669	226	16	bias	bias	NOUN
american_scientific_journal-9669	226	17	of	of	ADP
american_scientific_journal-9669	226	18	the	the	DET
american_scientific_journal-9669	226	19	tax	tax	NOUN
american_scientific_journal-9669	226	20	base	base	NOUN
american_scientific_journal-9669	226	21	with	with	ADP
american_scientific_journal-9669	226	22	respect	respect	NOUN
american_scientific_journal-9669	226	23	to	to	ADP
american_scientific_journal-9669	226	24	the	the	DET
american_scientific_journal-9669	226	25	interest	interest	NOUN
american_scientific_journal-9669	226	26	base	base	NOUN
american_scientific_journal-9669	226	27	and	and	CCONJ
american_scientific_journal-9669	226	28	the	the	DET
american_scientific_journal-9669	226	29	bias	bias	NOUN
american_scientific_journal-9669	226	30	of	of	ADP
american_scientific_journal-9669	226	31	the	the	DET
american_scientific_journal-9669	226	32	tax	tax	NOUN
american_scientific_journal-9669	226	33	base	base	NOUN
american_scientific_journal-9669	226	34	with	with	ADP
american_scientific_journal-9669	226	35	respect	respect	NOUN
american_scientific_journal-9669	226	36	to	to	ADP
american_scientific_journal-9669	226	37	the	the	DET
american_scientific_journal-9669	226	38	dividend	dividend	NOUN
american_scientific_journal-9669	226	39	base	base	NOUN
american_scientific_journal-9669	226	40	.	.	PUNCT
american_scientific_journal-9669	227	1	4.5.1	4.5.1	X
american_scientific_journal-9669	227	2	.	.	PUNCT
american_scientific_journal-9669	228	1	the	the	DET
american_scientific_journal-9669	228	2	bias	bias	NOUN
american_scientific_journal-9669	228	3	of	of	ADP
american_scientific_journal-9669	228	4	the	the	DET
american_scientific_journal-9669	228	5	tax	tax	NOUN
american_scientific_journal-9669	228	6	base	base	NOUN
american_scientific_journal-9669	228	7	in	in	ADP
american_scientific_journal-9669	228	8	relation	relation	NOUN
american_scientific_journal-9669	228	9	to	to	ADP
american_scientific_journal-9669	228	10	the	the	DET
american_scientific_journal-9669	228	11	interest	interest	NOUN
american_scientific_journal-9669	228	12	base	base	NOUN
american_scientific_journal-9669	228	13	the	the	DET
american_scientific_journal-9669	228	14	"	"	PUNCT
american_scientific_journal-9669	228	15	bias	bias	NOUN
american_scientific_journal-9669	228	16	of	of	ADP
american_scientific_journal-9669	228	17	the	the	DET
american_scientific_journal-9669	228	18	tax	tax	NOUN
american_scientific_journal-9669	228	19	base	base	NOUN
american_scientific_journal-9669	228	20	in	in	ADP
american_scientific_journal-9669	228	21	relation	relation	NOUN
american_scientific_journal-9669	228	22	to	to	ADP
american_scientific_journal-9669	228	23	the	the	DET
american_scientific_journal-9669	228	24	interest	interest	NOUN
american_scientific_journal-9669	228	25	base	base	NOUN
american_scientific_journal-9669	228	26	"	"	PUNCT
american_scientific_journal-9669	228	27	consists	consist	VERB
american_scientific_journal-9669	228	28	of	of	ADP
american_scientific_journal-9669	228	29	choosing	choose	VERB
american_scientific_journal-9669	228	30	as	as	ADP
american_scientific_journal-9669	228	31	the	the	DET
american_scientific_journal-9669	228	32	basis	basis	NOUN
american_scientific_journal-9669	228	33	for	for	ADP
american_scientific_journal-9669	228	34	calculating	calculate	VERB
american_scientific_journal-9669	228	35	cit	cit	PROPN
american_scientific_journal-9669	228	36	,	,	PUNCT
american_scientific_journal-9669	228	37	the	the	DET
american_scientific_journal-9669	228	38	firm	firm	NOUN
american_scientific_journal-9669	228	39	's	's	PART
american_scientific_journal-9669	228	40	earnings	earning	NOUN
american_scientific_journal-9669	228	41	before	before	ADP
american_scientific_journal-9669	228	42	interest	interest	NOUN
american_scientific_journal-9669	228	43	and	and	CCONJ
american_scientific_journal-9669	228	44	tax	tax	NOUN
american_scientific_journal-9669	228	45	-ebitwhich	-ebitwhich	PROPN
american_scientific_journal-9669	228	46	,	,	PUNCT
american_scientific_journal-9669	228	47	is	be	AUX
american_scientific_journal-9669	228	48	an	an	DET
american_scientific_journal-9669	228	49	unknown	unknown	ADJ
american_scientific_journal-9669	228	50	,	,	PUNCT
american_scientific_journal-9669	228	51	random	random	ADJ
american_scientific_journal-9669	228	52	variable	variable	NOUN
american_scientific_journal-9669	228	53	,	,	PUNCT
american_scientific_journal-9669	228	54	uncertain	uncertain	ADJ
american_scientific_journal-9669	228	55	and	and	CCONJ
american_scientific_journal-9669	228	56	subject	subject	ADJ
american_scientific_journal-9669	228	57	to	to	ADP
american_scientific_journal-9669	228	58	caution	caution	NOUN
american_scientific_journal-9669	228	59	,	,	PUNCT
american_scientific_journal-9669	228	60	in	in	ADP
american_scientific_journal-9669	228	61	relation	relation	NOUN
american_scientific_journal-9669	228	62	to	to	ADP
american_scientific_journal-9669	228	63	the	the	DET
american_scientific_journal-9669	228	64	basis	basis	NOUN
american_scientific_journal-9669	228	65	for	for	ADP
american_scientific_journal-9669	228	66	calculating	calculate	VERB
american_scientific_journal-9669	228	67	interest	interest	NOUN
american_scientific_journal-9669	228	68	charges	charge	NOUN
american_scientific_journal-9669	228	69	,	,	PUNCT
american_scientific_journal-9669	228	70	which	which	PRON
american_scientific_journal-9669	228	71	is	be	AUX
american_scientific_journal-9669	228	72	the	the	DET
american_scientific_journal-9669	228	73	nominal	nominal	ADJ
american_scientific_journal-9669	228	74	value	value	NOUN
american_scientific_journal-9669	228	75	of	of	ADP
american_scientific_journal-9669	228	76	the	the	DET
american_scientific_journal-9669	228	77	corporate	corporate	ADJ
american_scientific_journal-9669	228	78	capital	capital	NOUN
american_scientific_journal-9669	228	79	borrowed	borrow	VERB
american_scientific_journal-9669	228	80	.	.	PUNCT
american_scientific_journal-9669	229	1	this	this	DET
american_scientific_journal-9669	229	2	bias	bias	NOUN
american_scientific_journal-9669	229	3	favors	favor	VERB
american_scientific_journal-9669	229	4	firms	firm	NOUN
american_scientific_journal-9669	229	5	with	with	ADP
american_scientific_journal-9669	229	6	non	non	ADJ
american_scientific_journal-9669	229	7	-	-	ADJ
american_scientific_journal-9669	229	8	zero	zero	ADJ
american_scientific_journal-9669	229	9	financial	financial	ADJ
american_scientific_journal-9669	229	10	leverage	leverage	NOUN
american_scientific_journal-9669	229	11	and	and	CCONJ
american_scientific_journal-9669	229	12	disadvantages	disadvantage	VERB
american_scientific_journal-9669	229	13	firms	firm	NOUN
american_scientific_journal-9669	229	14	with	with	ADP
american_scientific_journal-9669	229	15	zero	zero	NUM
american_scientific_journal-9669	229	16	financial	financial	ADJ
american_scientific_journal-9669	229	17	leverage	leverage	NOUN
american_scientific_journal-9669	229	18	because	because	SCONJ
american_scientific_journal-9669	229	19	of	of	ADP
american_scientific_journal-9669	229	20	the	the	DET
american_scientific_journal-9669	229	21	principles	principle	NOUN
american_scientific_journal-9669	229	22	of	of	ADP
american_scientific_journal-9669	229	23	deductibility	deductibility	NOUN
american_scientific_journal-9669	229	24	of	of	ADP
american_scientific_journal-9669	229	25	debt	debt	NOUN
american_scientific_journal-9669	229	26	interest	interest	NOUN
american_scientific_journal-9669	229	27	charges	charge	NOUN
american_scientific_journal-9669	229	28	and	and	CCONJ
american_scientific_journal-9669	229	29	taxation	taxation	NOUN
american_scientific_journal-9669	229	30	of	of	ADP
american_scientific_journal-9669	229	31	equity	equity	NOUN
american_scientific_journal-9669	229	32	dividend	dividend	NOUN
american_scientific_journal-9669	229	33	charges	charge	NOUN
american_scientific_journal-9669	229	34	in	in	ADP
american_scientific_journal-9669	229	35	the	the	DET
american_scientific_journal-9669	229	36	calculation	calculation	NOUN
american_scientific_journal-9669	229	37	of	of	ADP
american_scientific_journal-9669	229	38	cit	cit	PROPN
american_scientific_journal-9669	229	39	.	.	PROPN
american_scientific_journal-9669	229	40	4.5.2	4.5.2	NUM
american_scientific_journal-9669	229	41	.	.	PUNCT
american_scientific_journal-9669	230	1	the	the	DET
american_scientific_journal-9669	230	2	bias	bias	NOUN
american_scientific_journal-9669	230	3	of	of	ADP
american_scientific_journal-9669	230	4	the	the	DET
american_scientific_journal-9669	230	5	tax	tax	NOUN
american_scientific_journal-9669	230	6	base	base	NOUN
american_scientific_journal-9669	230	7	in	in	ADP
american_scientific_journal-9669	230	8	relation	relation	NOUN
american_scientific_journal-9669	230	9	to	to	ADP
american_scientific_journal-9669	230	10	the	the	DET
american_scientific_journal-9669	230	11	dividend	dividend	NOUN
american_scientific_journal-9669	230	12	base	base	NOUN
american_scientific_journal-9669	230	13	the	the	DET
american_scientific_journal-9669	230	14	"	"	PUNCT
american_scientific_journal-9669	230	15	bias	bias	NOUN
american_scientific_journal-9669	230	16	of	of	ADP
american_scientific_journal-9669	230	17	the	the	DET
american_scientific_journal-9669	230	18	tax	tax	NOUN
american_scientific_journal-9669	230	19	base	base	NOUN
american_scientific_journal-9669	230	20	in	in	ADP
american_scientific_journal-9669	230	21	relation	relation	NOUN
american_scientific_journal-9669	230	22	to	to	ADP
american_scientific_journal-9669	230	23	the	the	DET
american_scientific_journal-9669	230	24	dividend	dividend	NOUN
american_scientific_journal-9669	230	25	base	base	NOUN
american_scientific_journal-9669	230	26	"	"	PUNCT
american_scientific_journal-9669	230	27	consists	consist	VERB
american_scientific_journal-9669	230	28	of	of	ADP
american_scientific_journal-9669	230	29	choosing	choose	VERB
american_scientific_journal-9669	230	30	as	as	ADP
american_scientific_journal-9669	230	31	the	the	DET
american_scientific_journal-9669	230	32	basis	basis	NOUN
american_scientific_journal-9669	230	33	for	for	ADP
american_scientific_journal-9669	230	34	the	the	DET
american_scientific_journal-9669	230	35	calculation	calculation	NOUN
american_scientific_journal-9669	230	36	of	of	ADP
american_scientific_journal-9669	230	37	corporate	corporate	ADJ
american_scientific_journal-9669	230	38	tax	tax	NOUN
american_scientific_journal-9669	230	39	,	,	PUNCT
american_scientific_journal-9669	230	40	the	the	DET
american_scientific_journal-9669	230	41	earnings	earning	NOUN
american_scientific_journal-9669	230	42	before	before	ADP
american_scientific_journal-9669	230	43	tax	tax	NOUN
american_scientific_journal-9669	230	44	-	-	PUNCT
american_scientific_journal-9669	230	45	ebtof	ebtof	VERB
american_scientific_journal-9669	230	46	the	the	DET
american_scientific_journal-9669	230	47	firm	firm	NOUN
american_scientific_journal-9669	230	48	which	which	PRON
american_scientific_journal-9669	230	49	,	,	PUNCT
american_scientific_journal-9669	230	50	is	be	AUX
american_scientific_journal-9669	230	51	an	an	DET
american_scientific_journal-9669	230	52	unknown	unknown	ADJ
american_scientific_journal-9669	230	53	variable	variable	NOUN
american_scientific_journal-9669	230	54	,	,	PUNCT
american_scientific_journal-9669	230	55	random	random	ADJ
american_scientific_journal-9669	230	56	,	,	PUNCT
american_scientific_journal-9669	230	57	uncertain	uncertain	ADJ
american_scientific_journal-9669	230	58	and	and	CCONJ
american_scientific_journal-9669	230	59	subject	subject	ADJ
american_scientific_journal-9669	230	60	to	to	ADP
american_scientific_journal-9669	230	61	caution	caution	NOUN
american_scientific_journal-9669	230	62	,	,	PUNCT
american_scientific_journal-9669	230	63	in	in	ADP
american_scientific_journal-9669	230	64	relation	relation	NOUN
american_scientific_journal-9669	230	65	to	to	ADP
american_scientific_journal-9669	230	66	the	the	DET
american_scientific_journal-9669	230	67	basis	basis	NOUN
american_scientific_journal-9669	230	68	for	for	ADP
american_scientific_journal-9669	230	69	calculating	calculate	VERB
american_scientific_journal-9669	230	70	dividend	dividend	NOUN
american_scientific_journal-9669	230	71	charges	charge	NOUN
american_scientific_journal-9669	230	72	,	,	PUNCT
american_scientific_journal-9669	230	73	which	which	PRON
american_scientific_journal-9669	230	74	is	be	AUX
american_scientific_journal-9669	230	75	the	the	DET
american_scientific_journal-9669	230	76	nominal	nominal	ADJ
american_scientific_journal-9669	230	77	value	value	NOUN
american_scientific_journal-9669	230	78	of	of	ADP
american_scientific_journal-9669	230	79	the	the	DET
american_scientific_journal-9669	230	80	corporate	corporate	NOUN
american_scientific_journal-9669	230	81	's	's	PART
american_scientific_journal-9669	230	82	equity	equity	NOUN
american_scientific_journal-9669	230	83	.	.	PUNCT
american_scientific_journal-9669	231	1	this	this	DET
american_scientific_journal-9669	231	2	bias	bias	NOUN
american_scientific_journal-9669	231	3	favors	favor	VERB
american_scientific_journal-9669	231	4	firms	firm	NOUN
american_scientific_journal-9669	231	5	with	with	ADP
american_scientific_journal-9669	231	6	non	non	ADJ
american_scientific_journal-9669	231	7	-	-	ADJ
american_scientific_journal-9669	231	8	zero	zero	ADJ
american_scientific_journal-9669	231	9	financial	financial	ADJ
american_scientific_journal-9669	231	10	leverage	leverage	NOUN
american_scientific_journal-9669	231	11	and	and	CCONJ
american_scientific_journal-9669	231	12	disadvantages	disadvantage	VERB
american_scientific_journal-9669	231	13	firms	firm	NOUN
american_scientific_journal-9669	231	14	with	with	ADP
american_scientific_journal-9669	231	15	zero	zero	NUM
american_scientific_journal-9669	231	16	financial	financial	ADJ
american_scientific_journal-9669	231	17	leverage	leverage	NOUN
american_scientific_journal-9669	231	18	because	because	SCONJ
american_scientific_journal-9669	231	19	of	of	ADP
american_scientific_journal-9669	231	20	the	the	DET
american_scientific_journal-9669	231	21	principle	principle	NOUN
american_scientific_journal-9669	231	22	of	of	ADP
american_scientific_journal-9669	231	23	taxation	taxation	NOUN
american_scientific_journal-9669	231	24	of	of	ADP
american_scientific_journal-9669	231	25	equity	equity	NOUN
american_scientific_journal-9669	231	26	dividend	dividend	NOUN
american_scientific_journal-9669	231	27	charges	charge	NOUN
american_scientific_journal-9669	231	28	in	in	ADP
american_scientific_journal-9669	231	29	the	the	DET
american_scientific_journal-9669	231	30	calculation	calculation	NOUN
american_scientific_journal-9669	231	31	of	of	ADP
american_scientific_journal-9669	231	32	cit	cit	PROPN
american_scientific_journal-9669	231	33	.	.	PROPN
american_scientific_journal-9669	231	34	5	5	NUM
american_scientific_journal-9669	231	35	.	.	X
american_scientific_journal-9669	231	36	conclusion	conclusion	NOUN
american_scientific_journal-9669	231	37	american	american	PROPN
american_scientific_journal-9669	231	38	academic	academic	PROPN
american_scientific_journal-9669	231	39	scientific	scientific	ADJ
american_scientific_journal-9669	231	40	research	research	NOUN
american_scientific_journal-9669	231	41	journal	journal	NOUN
american_scientific_journal-9669	231	42	for	for	ADP
american_scientific_journal-9669	231	43	engineering	engineering	NOUN
american_scientific_journal-9669	231	44	,	,	PUNCT
american_scientific_journal-9669	231	45	technology	technology	NOUN
american_scientific_journal-9669	231	46	,	,	PUNCT
american_scientific_journal-9669	231	47	and	and	CCONJ
american_scientific_journal-9669	231	48	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	231	49	96	96	NUM
american_scientific_journal-9669	231	50	,	,	PUNCT
american_scientific_journal-9669	231	51	no1,pp	no1,pp	PRON
american_scientific_journal-9669	231	52	149	149	NUM
american_scientific_journal-9669	231	53	-	-	SYM
american_scientific_journal-9669	231	54	165	165	NUM
american_scientific_journal-9669	231	55	162	162	NUM
american_scientific_journal-9669	231	56	the	the	DET
american_scientific_journal-9669	231	57	analysis	analysis	NOUN
american_scientific_journal-9669	231	58	of	of	ADP
american_scientific_journal-9669	231	59	the	the	DET
american_scientific_journal-9669	231	60	corporate	corporate	ADJ
american_scientific_journal-9669	231	61	income	income	NOUN
american_scientific_journal-9669	231	62	tax	tax	NOUN
american_scientific_journal-9669	231	63	systems	system	NOUN
american_scientific_journal-9669	231	64	of	of	ADP
american_scientific_journal-9669	231	65	the	the	DET
american_scientific_journal-9669	231	66	countries	country	NOUN
american_scientific_journal-9669	231	67	of	of	ADP
american_scientific_journal-9669	231	68	the	the	DET
american_scientific_journal-9669	231	69	world	world	NOUN
american_scientific_journal-9669	231	70	makes	make	VERB
american_scientific_journal-9669	231	71	it	it	PRON
american_scientific_journal-9669	231	72	possible	possible	ADJ
american_scientific_journal-9669	231	73	to	to	PART
american_scientific_journal-9669	231	74	count	count	VERB
american_scientific_journal-9669	231	75	a	a	DET
american_scientific_journal-9669	231	76	total	total	NOUN
american_scientific_journal-9669	231	77	of	of	ADP
american_scientific_journal-9669	231	78	,	,	PUNCT
american_scientific_journal-9669	231	79	in	in	ADP
american_scientific_journal-9669	231	80	a	a	DET
american_scientific_journal-9669	231	81	non	non	ADJ
american_scientific_journal-9669	231	82	-	-	ADJ
american_scientific_journal-9669	231	83	exhaustive	exhaustive	ADJ
american_scientific_journal-9669	231	84	way	way	NOUN
american_scientific_journal-9669	231	85	,	,	PUNCT
american_scientific_journal-9669	231	86	20	20	NUM
american_scientific_journal-9669	231	87	biases	bias	NOUN
american_scientific_journal-9669	231	88	linked	link	VERB
american_scientific_journal-9669	231	89	to	to	ADP
american_scientific_journal-9669	231	90	the	the	DET
american_scientific_journal-9669	231	91	cit	cit	PROPN
american_scientific_journal-9669	231	92	.	.	PROPN
american_scientific_journal-9669	231	93	of	of	ADP
american_scientific_journal-9669	231	94	this	this	DET
american_scientific_journal-9669	231	95	number	number	NOUN
american_scientific_journal-9669	231	96	,	,	PUNCT
american_scientific_journal-9669	231	97	2	2	NUM
american_scientific_journal-9669	231	98	biases	bias	NOUN
american_scientific_journal-9669	231	99	relate	relate	VERB
american_scientific_journal-9669	231	100	to	to	ADP
american_scientific_journal-9669	231	101	corporate	corporate	ADJ
american_scientific_journal-9669	231	102	financing	financing	NOUN
american_scientific_journal-9669	231	103	,	,	PUNCT
american_scientific_journal-9669	231	104	3	3	NUM
american_scientific_journal-9669	231	105	to	to	ADP
american_scientific_journal-9669	231	106	corporate	corporate	ADJ
american_scientific_journal-9669	231	107	investment	investment	NOUN
american_scientific_journal-9669	231	108	,	,	PUNCT
american_scientific_journal-9669	231	109	7	7	NUM
american_scientific_journal-9669	231	110	to	to	ADP
american_scientific_journal-9669	231	111	corporate	corporate	ADJ
american_scientific_journal-9669	231	112	earnings	earning	NOUN
american_scientific_journal-9669	231	113	,	,	PUNCT
american_scientific_journal-9669	231	114	6	6	NUM
american_scientific_journal-9669	231	115	to	to	ADP
american_scientific_journal-9669	231	116	corporate	corporate	ADJ
american_scientific_journal-9669	231	117	tax	tax	NOUN
american_scientific_journal-9669	231	118	rate	rate	NOUN
american_scientific_journal-9669	231	119	and	and	CCONJ
american_scientific_journal-9669	231	120	2	2	NUM
american_scientific_journal-9669	231	121	to	to	ADP
american_scientific_journal-9669	231	122	the	the	DET
american_scientific_journal-9669	231	123	tax	tax	NOUN
american_scientific_journal-9669	231	124	base	base	NOUN
american_scientific_journal-9669	231	125	.	.	PUNCT
american_scientific_journal-9669	232	1	these	these	DET
american_scientific_journal-9669	232	2	corporate	corporate	ADJ
american_scientific_journal-9669	232	3	tax	tax	NOUN
american_scientific_journal-9669	232	4	biases	bias	NOUN
american_scientific_journal-9669	232	5	affect	affect	VERB
american_scientific_journal-9669	232	6	the	the	DET
american_scientific_journal-9669	232	7	tax	tax	NOUN
american_scientific_journal-9669	232	8	and	and	CCONJ
american_scientific_journal-9669	232	9	financial	financial	ADJ
american_scientific_journal-9669	232	10	behavior	behavior	NOUN
american_scientific_journal-9669	232	11	of	of	ADP
american_scientific_journal-9669	232	12	firms	firm	NOUN
american_scientific_journal-9669	232	13	because	because	SCONJ
american_scientific_journal-9669	232	14	of	of	ADP
american_scientific_journal-9669	232	15	the	the	DET
american_scientific_journal-9669	232	16	corporate	corporate	ADJ
american_scientific_journal-9669	232	17	tax	tax	NOUN
american_scientific_journal-9669	232	18	savings	saving	NOUN
american_scientific_journal-9669	232	19	they	they	PRON
american_scientific_journal-9669	232	20	provide	provide	VERB
american_scientific_journal-9669	232	21	and	and	CCONJ
american_scientific_journal-9669	232	22	constitute	constitute	VERB
american_scientific_journal-9669	232	23	the	the	DET
american_scientific_journal-9669	232	24	cause	cause	NOUN
american_scientific_journal-9669	232	25	of	of	ADP
american_scientific_journal-9669	232	26	a	a	DET
american_scientific_journal-9669	232	27	tax	tax	NOUN
american_scientific_journal-9669	232	28	optimization	optimization	NOUN
american_scientific_journal-9669	232	29	strategy	strategy	NOUN
american_scientific_journal-9669	232	30	.	.	PUNCT
american_scientific_journal-9669	233	1	a	a	DET
american_scientific_journal-9669	233	2	questioning	questioning	NOUN
american_scientific_journal-9669	233	3	of	of	ADP
american_scientific_journal-9669	233	4	corporate	corporate	ADJ
american_scientific_journal-9669	233	5	income	income	NOUN
american_scientific_journal-9669	233	6	tax	tax	NOUN
american_scientific_journal-9669	233	7	systems	system	NOUN
american_scientific_journal-9669	233	8	and	and	CCONJ
american_scientific_journal-9669	233	9	of	of	ADP
american_scientific_journal-9669	233	10	the	the	DET
american_scientific_journal-9669	233	11	corporate	corporate	NOUN
american_scientific_journal-9669	233	12	's	's	PART
american_scientific_journal-9669	233	13	overall	overall	ADJ
american_scientific_journal-9669	233	14	sources	source	NOUN
american_scientific_journal-9669	233	15	of	of	ADP
american_scientific_journal-9669	233	16	financing	financing	NOUN
american_scientific_journal-9669	233	17	is	be	AUX
american_scientific_journal-9669	233	18	necessary	necessary	ADJ
american_scientific_journal-9669	233	19	and	and	CCONJ
american_scientific_journal-9669	233	20	sufficient	sufficient	ADJ
american_scientific_journal-9669	233	21	,	,	PUNCT
american_scientific_journal-9669	233	22	in	in	ADP
american_scientific_journal-9669	233	23	order	order	NOUN
american_scientific_journal-9669	233	24	to	to	PART
american_scientific_journal-9669	233	25	financially	financially	ADV
american_scientific_journal-9669	233	26	integrate	integrate	VERB
american_scientific_journal-9669	233	27	corporation	corporation	NOUN
american_scientific_journal-9669	233	28	tax	tax	NOUN
american_scientific_journal-9669	233	29	as	as	ADP
american_scientific_journal-9669	233	30	the	the	DET
american_scientific_journal-9669	233	31	cost	cost	NOUN
american_scientific_journal-9669	233	32	of	of	ADP
american_scientific_journal-9669	233	33	the	the	DET
american_scientific_journal-9669	233	34	firm	firm	NOUN
american_scientific_journal-9669	233	35	's	's	PART
american_scientific_journal-9669	233	36	use	use	NOUN
american_scientific_journal-9669	233	37	of	of	ADP
american_scientific_journal-9669	233	38	taxable	taxable	ADJ
american_scientific_journal-9669	233	39	capital	capital	NOUN
american_scientific_journal-9669	233	40	.	.	PUNCT
american_scientific_journal-9669	234	1	this	this	PRON
american_scientific_journal-9669	234	2	would	would	AUX
american_scientific_journal-9669	234	3	make	make	VERB
american_scientific_journal-9669	234	4	it	it	PRON
american_scientific_journal-9669	234	5	possible	possible	ADJ
american_scientific_journal-9669	234	6	to	to	PART
american_scientific_journal-9669	234	7	move	move	VERB
american_scientific_journal-9669	234	8	from	from	ADP
american_scientific_journal-9669	234	9	a	a	DET
american_scientific_journal-9669	234	10	corporate	corporate	ADJ
american_scientific_journal-9669	234	11	income	income	NOUN
american_scientific_journal-9669	234	12	taxation	taxation	NOUN
american_scientific_journal-9669	234	13	system	system	NOUN
american_scientific_journal-9669	234	14	to	to	ADP
american_scientific_journal-9669	234	15	a	a	DET
american_scientific_journal-9669	234	16	corporate	corporate	ADJ
american_scientific_journal-9669	234	17	capital	capital	NOUN
american_scientific_journal-9669	234	18	taxation	taxation	NOUN
american_scientific_journal-9669	234	19	system	system	NOUN
american_scientific_journal-9669	234	20	,	,	PUNCT
american_scientific_journal-9669	234	21	in	in	ADP
american_scientific_journal-9669	234	22	order	order	NOUN
american_scientific_journal-9669	234	23	to	to	PART
american_scientific_journal-9669	234	24	eliminate	eliminate	VERB
american_scientific_journal-9669	234	25	tax	tax	NOUN
american_scientific_journal-9669	234	26	biases	bias	NOUN
american_scientific_journal-9669	234	27	and	and	CCONJ
american_scientific_journal-9669	234	28	ensure	ensure	VERB
american_scientific_journal-9669	234	29	neutrality	neutrality	NOUN
american_scientific_journal-9669	234	30	in	in	ADP
american_scientific_journal-9669	234	31	terms	term	NOUN
american_scientific_journal-9669	234	32	of	of	ADP
american_scientific_journal-9669	234	33	corporate	corporate	ADJ
american_scientific_journal-9669	234	34	tax	tax	NOUN
american_scientific_journal-9669	234	35	.	.	PUNCT
american_scientific_journal-9669	235	1	research	research	NOUN
american_scientific_journal-9669	235	2	to	to	PART
american_scientific_journal-9669	235	3	estimate	estimate	VERB
american_scientific_journal-9669	235	4	or	or	CCONJ
american_scientific_journal-9669	235	5	value	value	VERB
american_scientific_journal-9669	235	6	taxable	taxable	ADJ
american_scientific_journal-9669	235	7	capital	capital	NOUN
american_scientific_journal-9669	235	8	has	have	AUX
american_scientific_journal-9669	235	9	been	be	AUX
american_scientific_journal-9669	235	10	done	do	VERB
american_scientific_journal-9669	235	11	in	in	ADP
american_scientific_journal-9669	235	12	a	a	DET
american_scientific_journal-9669	235	13	previous	previous	ADJ
american_scientific_journal-9669	235	14	article	article	NOUN
american_scientific_journal-9669	235	15	.	.	PUNCT
american_scientific_journal-9669	236	1	the	the	DET
american_scientific_journal-9669	236	2	corporate	corporate	ADJ
american_scientific_journal-9669	236	3	tax	tax	NOUN
american_scientific_journal-9669	236	4	rate	rate	NOUN
american_scientific_journal-9669	236	5	on	on	ADP
american_scientific_journal-9669	236	6	capital	capital	NOUN
american_scientific_journal-9669	236	7	remains	remain	VERB
american_scientific_journal-9669	236	8	to	to	PART
american_scientific_journal-9669	236	9	be	be	AUX
american_scientific_journal-9669	236	10	determined	determine	VERB
american_scientific_journal-9669	236	11	;	;	PUNCT
american_scientific_journal-9669	236	12	which	which	PRON
american_scientific_journal-9669	236	13	will	will	AUX
american_scientific_journal-9669	236	14	be	be	AUX
american_scientific_journal-9669	236	15	the	the	DET
american_scientific_journal-9669	236	16	subject	subject	NOUN
american_scientific_journal-9669	236	17	of	of	ADP
american_scientific_journal-9669	236	18	a	a	DET
american_scientific_journal-9669	236	19	later	later	ADJ
american_scientific_journal-9669	236	20	article	article	NOUN
american_scientific_journal-9669	236	21	.	.	PUNCT
american_scientific_journal-9669	237	1	funding	funding	NOUN
american_scientific_journal-9669	237	2	:	:	PUNCT
american_scientific_journal-9669	237	3	this	this	DET
american_scientific_journal-9669	237	4	research	research	NOUN
american_scientific_journal-9669	237	5	did	do	AUX
american_scientific_journal-9669	237	6	not	not	PART
american_scientific_journal-9669	237	7	receive	receive	VERB
american_scientific_journal-9669	237	8	any	any	DET
american_scientific_journal-9669	237	9	specific	specific	ADJ
american_scientific_journal-9669	237	10	grant	grant	NOUN
american_scientific_journal-9669	237	11	from	from	ADP
american_scientific_journal-9669	237	12	funding	fund	VERB
american_scientific_journal-9669	237	13	agencies	agency	NOUN
american_scientific_journal-9669	237	14	in	in	ADP
american_scientific_journal-9669	237	15	the	the	DET
american_scientific_journal-9669	237	16	public	public	ADJ
american_scientific_journal-9669	237	17	,	,	PUNCT
american_scientific_journal-9669	237	18	commercial	commercial	ADJ
american_scientific_journal-9669	237	19	,	,	PUNCT
american_scientific_journal-9669	237	20	or	or	CCONJ
american_scientific_journal-9669	237	21	not	not	PART
american_scientific_journal-9669	237	22	-	-	PUNCT
american_scientific_journal-9669	237	23	for	for	ADP
american_scientific_journal-9669	237	24	-	-	PUNCT
american_scientific_journal-9669	237	25	profit	profit	NOUN
american_scientific_journal-9669	237	26	sectors	sector	NOUN
american_scientific_journal-9669	237	27	.	.	PUNCT
american_scientific_journal-9669	238	1	references	reference	NOUN
american_scientific_journal-9669	238	2	[	[	X
american_scientific_journal-9669	238	3	1	1	X
american_scientific_journal-9669	238	4	]	]	PUNCT
american_scientific_journal-9669	238	5	t.	t.	PROPN
american_scientific_journal-9669	238	6	asonuma	asonuma	PROPN
american_scientific_journal-9669	238	7	,	,	PUNCT
american_scientific_journal-9669	238	8	s.	s.	PROPN
american_scientific_journal-9669	238	9	bakhache	bakhache	PROPN
american_scientific_journal-9669	238	10	,	,	PUNCT
american_scientific_journal-9669	238	11	and	and	CCONJ
american_scientific_journal-9669	238	12	h.	h.	PROPN
american_scientific_journal-9669	238	13	hesse	hesse	PROPN
american_scientific_journal-9669	238	14	,	,	PUNCT
american_scientific_journal-9669	238	15	“	"	PUNCT
american_scientific_journal-9669	238	16	is	be	AUX
american_scientific_journal-9669	238	17	banks	bank	NOUN
american_scientific_journal-9669	238	18	’	'	PUNCT
american_scientific_journal-9669	238	19	home	home	NOUN
american_scientific_journal-9669	238	20	bias	bias	NOUN
american_scientific_journal-9669	238	21	good	good	ADJ
american_scientific_journal-9669	238	22	or	or	CCONJ
american_scientific_journal-9669	238	23	bad	bad	ADJ
american_scientific_journal-9669	238	24	for	for	ADP
american_scientific_journal-9669	238	25	public	public	ADJ
american_scientific_journal-9669	238	26	debt	debt	NOUN
american_scientific_journal-9669	238	27	sustainability	sustainability	NOUN
american_scientific_journal-9669	238	28	?	?	PUNCT
american_scientific_journal-9669	238	29	”	"	PUNCT
american_scientific_journal-9669	239	1	rochester	rochester	PROPN
american_scientific_journal-9669	239	2	,	,	PUNCT
american_scientific_journal-9669	239	3	ny	ny	PROPN
american_scientific_journal-9669	239	4	,	,	PUNCT
american_scientific_journal-9669	239	5	feb	feb	PROPN
american_scientific_journal-9669	239	6	.	.	PROPN
american_scientific_journal-9669	239	7	15	15	NUM
american_scientific_journal-9669	239	8	,	,	PUNCT
american_scientific_journal-9669	239	9	2015	2015	NUM
american_scientific_journal-9669	239	10	.	.	PUNCT
american_scientific_journal-9669	240	1	doi	doi	NOUN
american_scientific_journal-9669	240	2	:	:	PUNCT
american_scientific_journal-9669	240	3	10.2139	10.2139	NUM
american_scientific_journal-9669	240	4	/	/	SYM
american_scientific_journal-9669	240	5	ssrn.2578837	ssrn.2578837	PROPN
american_scientific_journal-9669	240	6	.	.	PUNCT
american_scientific_journal-9669	241	1	[	[	X
american_scientific_journal-9669	241	2	2	2	NUM
american_scientific_journal-9669	241	3	]	]	PUNCT
american_scientific_journal-9669	241	4	m.	m.	NOUN
american_scientific_journal-9669	241	5	aujean	aujean	ADJ
american_scientific_journal-9669	241	6	,	,	PUNCT
american_scientific_journal-9669	241	7	v.	v.	CCONJ
american_scientific_journal-9669	241	8	ceriani	ceriani	NOUN
american_scientific_journal-9669	241	9	,	,	PUNCT
american_scientific_journal-9669	241	10	and	and	CCONJ
american_scientific_journal-9669	241	11	c.	c.	PROPN
american_scientific_journal-9669	241	12	valenduc	valenduc	PROPN
american_scientific_journal-9669	241	13	,	,	PUNCT
american_scientific_journal-9669	241	14	“	"	PUNCT
american_scientific_journal-9669	241	15	financement	financement	X
american_scientific_journal-9669	241	16	de	de	X
american_scientific_journal-9669	241	17	l’investissement	l’investissement	PROPN
american_scientific_journal-9669	241	18	et	et	NOUN
american_scientific_journal-9669	241	19	neutralité	neutralité	NOUN
american_scientific_journal-9669	241	20	fiscale	fiscale	NOUN
american_scientific_journal-9669	241	21	:	:	PUNCT
american_scientific_journal-9669	241	22	la	la	X
american_scientific_journal-9669	241	23	déduction	déduction	NOUN
american_scientific_journal-9669	241	24	pour	pour	NOUN
american_scientific_journal-9669	241	25	capital	capital	NOUN
american_scientific_journal-9669	241	26	à	à	X
american_scientific_journal-9669	241	27	risque	risque	X
american_scientific_journal-9669	241	28	en	en	X
american_scientific_journal-9669	241	29	perspective	perspective	NOUN
american_scientific_journal-9669	241	30	,	,	PUNCT
american_scientific_journal-9669	241	31	”	"	PUNCT
american_scientific_journal-9669	241	32	reflets	reflet	NOUN
american_scientific_journal-9669	241	33	et	et	NOUN
american_scientific_journal-9669	241	34	perspectives	perspective	NOUN
american_scientific_journal-9669	241	35	de	de	X
american_scientific_journal-9669	241	36	la	la	X
american_scientific_journal-9669	241	37	vie	vie	PROPN
american_scientific_journal-9669	241	38	économique	économique	PROPN
american_scientific_journal-9669	241	39	,	,	PUNCT
american_scientific_journal-9669	241	40	vol	vol	NOUN
american_scientific_journal-9669	241	41	.	.	PUNCT
american_scientific_journal-9669	242	1	liii	liii	PROPN
american_scientific_journal-9669	242	2	,	,	PUNCT
american_scientific_journal-9669	242	3	no	no	INTJ
american_scientific_journal-9669	242	4	.	.	NOUN
american_scientific_journal-9669	242	5	1	1	NUM
american_scientific_journal-9669	242	6	,	,	PUNCT
american_scientific_journal-9669	242	7	pp	pp	ADJ
american_scientific_journal-9669	242	8	.	.	PUNCT
american_scientific_journal-9669	243	1	49–62	49–62	NUM
american_scientific_journal-9669	243	2	,	,	PUNCT
american_scientific_journal-9669	243	3	2014	2014	NUM
american_scientific_journal-9669	243	4	,	,	PUNCT
american_scientific_journal-9669	243	5	doi	doi	NOUN
american_scientific_journal-9669	243	6	:	:	PUNCT
american_scientific_journal-9669	243	7	10.3917	10.3917	NUM
american_scientific_journal-9669	243	8	/	/	SYM
american_scientific_journal-9669	243	9	rpve.531.0049	rpve.531.0049	NOUN
american_scientific_journal-9669	243	10	.	.	PUNCT
american_scientific_journal-9669	244	1	[	[	X
american_scientific_journal-9669	244	2	3	3	NUM
american_scientific_journal-9669	244	3	]	]	X
american_scientific_journal-9669	244	4	banque	banque	PROPN
american_scientific_journal-9669	244	5	mondiale	mondiale	PROPN
american_scientific_journal-9669	244	6	,	,	PUNCT
american_scientific_journal-9669	244	7	“	"	PUNCT
american_scientific_journal-9669	244	8	étude	étude	PROPN
american_scientific_journal-9669	244	9	sur	sur	PROPN
american_scientific_journal-9669	244	10	la	la	PROPN
american_scientific_journal-9669	244	11	fiscalité	fiscalité	PROPN
american_scientific_journal-9669	244	12	en	en	X
american_scientific_journal-9669	244	13	afrique	afrique	PROPN
american_scientific_journal-9669	244	14	de	de	X
american_scientific_journal-9669	244	15	l’ouest	l’ouest	PROPN
american_scientific_journal-9669	244	16	.	.	PUNCT
american_scientific_journal-9669	245	1	rapport	rapport	PROPN
american_scientific_journal-9669	245	2	de	de	X
american_scientific_journal-9669	245	3	synthèse	synthèse	PROPN
american_scientific_journal-9669	245	4	,	,	PUNCT
american_scientific_journal-9669	245	5	”	"	PUNCT
american_scientific_journal-9669	245	6	banque	banque	PROPN
american_scientific_journal-9669	245	7	mondiale	mondiale	PROPN
american_scientific_journal-9669	245	8	,	,	PUNCT
american_scientific_journal-9669	245	9	washington	washington	PROPN
american_scientific_journal-9669	245	10	,	,	PUNCT
american_scientific_journal-9669	245	11	dc	dc	PROPN
american_scientific_journal-9669	245	12	.	.	PUNCT
american_scientific_journal-9669	245	13	licence	licence	PROPN
american_scientific_journal-9669	245	14	 	 	SPACE
american_scientific_journal-9669	245	15	:	:	PUNCT
american_scientific_journal-9669	245	16	creative	creative	ADJ
american_scientific_journal-9669	245	17	commons	common	NOUN
american_scientific_journal-9669	245	18	attribution	attribution	NOUN
american_scientific_journal-9669	245	19	cc	cc	VERB
american_scientific_journal-9669	245	20	by	by	ADP
american_scientific_journal-9669	245	21	3.0	3.0	NUM
american_scientific_journal-9669	245	22	igo	igo	NOUN
american_scientific_journal-9669	245	23	.	.	PROPN
american_scientific_journal-9669	245	24	,	,	PUNCT
american_scientific_journal-9669	245	25	2019	2019	NUM
american_scientific_journal-9669	245	26	.	.	PUNCT
american_scientific_journal-9669	246	1	[	[	X
american_scientific_journal-9669	246	2	4	4	NUM
american_scientific_journal-9669	246	3	]	]	PUNCT
american_scientific_journal-9669	246	4	m.	m.	NOUN
american_scientific_journal-9669	246	5	bertoneche	bertoneche	NOUN
american_scientific_journal-9669	246	6	,	,	PUNCT
american_scientific_journal-9669	246	7	“	"	PUNCT
american_scientific_journal-9669	246	8	réduire	réduire	X
american_scientific_journal-9669	246	9	la	la	DET
american_scientific_journal-9669	246	10	déductibilite	déductibilite	PROPN
american_scientific_journal-9669	246	11	fiscale	fiscale	PROPN
american_scientific_journal-9669	246	12	des	des	X
american_scientific_journal-9669	246	13	intérêts	intérêts	PROPN
american_scientific_journal-9669	246	14	?	?	PUNCT
american_scientific_journal-9669	246	15	,	,	PUNCT
american_scientific_journal-9669	246	16	”	"	PUNCT
american_scientific_journal-9669	246	17	in	in	ADP
american_scientific_journal-9669	246	18	chroniques	chroniques	PROPN
american_scientific_journal-9669	246	19	économiques	économiques	PROPN
american_scientific_journal-9669	246	20	de	de	X
american_scientific_journal-9669	246	21	notre	notre	PROPN
american_scientific_journal-9669	246	22	temps	temps	PROPN
american_scientific_journal-9669	246	23	,	,	PUNCT
american_scientific_journal-9669	246	24	in	in	ADP
american_scientific_journal-9669	246	25	l’esprit	l’esprit	PROPN
american_scientific_journal-9669	246	26	économique	économique	PROPN
american_scientific_journal-9669	246	27	.	.	PUNCT
american_scientific_journal-9669	246	28	,	,	PUNCT
american_scientific_journal-9669	246	29	paris	paris	PROPN
american_scientific_journal-9669	246	30	:	:	PUNCT
american_scientific_journal-9669	246	31	l’harmattan	l’harmattan	PROPN
american_scientific_journal-9669	246	32	,	,	PUNCT
american_scientific_journal-9669	246	33	2021	2021	NUM
american_scientific_journal-9669	246	34	,	,	PUNCT
american_scientific_journal-9669	246	35	pp	pp	ADV
american_scientific_journal-9669	246	36	.	.	PUNCT
american_scientific_journal-9669	247	1	35–36	35–36	NUM
american_scientific_journal-9669	247	2	.	.	PUNCT
american_scientific_journal-9669	248	1	[	[	X
american_scientific_journal-9669	248	2	online	online	X
american_scientific_journal-9669	248	3	]	]	X
american_scientific_journal-9669	248	4	.	.	PUNCT
american_scientific_journal-9669	249	1	available	available	ADJ
american_scientific_journal-9669	249	2	:	:	PUNCT
american_scientific_journal-9669	249	3	https://www.cairn.info/chroniques-economiques-de-notre-temps--9782343225906-p-35.htm	https://www.cairn.info/chroniques-economiques-de-notre-temps--9782343225906-p-35.htm	X
american_scientific_journal-9669	250	1	[	[	X
american_scientific_journal-9669	250	2	5	5	NUM
american_scientific_journal-9669	250	3	]	]	X
american_scientific_journal-9669	250	4	center	center	NOUN
american_scientific_journal-9669	250	5	for	for	ADP
american_scientific_journal-9669	250	6	law	law	NOUN
american_scientific_journal-9669	250	7	and	and	CCONJ
american_scientific_journal-9669	250	8	social	social	ADJ
american_scientific_journal-9669	250	9	science	science	NOUN
american_scientific_journal-9669	250	10	research	research	NOUN
american_scientific_journal-9669	250	11	papers	paper	NOUN
american_scientific_journal-9669	250	12	series	series	PROPN
american_scientific_journal-9669	250	13	no	no	INTJ
american_scientific_journal-9669	250	14	.	.	PUNCT
american_scientific_journal-9669	250	15	class16	class16	PROPN
american_scientific_journal-9669	250	16	-	-	PUNCT
american_scientific_journal-9669	250	17	32	32	NUM
american_scientific_journal-9669	250	18	,	,	PUNCT
american_scientific_journal-9669	250	19	“	"	PUNCT
american_scientific_journal-9669	250	20	the	the	DET
american_scientific_journal-9669	250	21	right	right	ADJ
american_scientific_journal-9669	250	22	tax	tax	NOUN
american_scientific_journal-9669	250	23	at	at	ADP
american_scientific_journal-9669	250	24	the	the	DET
american_scientific_journal-9669	250	25	right	right	ADJ
american_scientific_journal-9669	250	26	time	time	NOUN
american_scientific_journal-9669	250	27	.	.	PUNCT
american_scientific_journal-9669	251	1	written	write	VERB
american_scientific_journal-9669	251	2	by	by	ADP
american_scientific_journal-9669	251	3	edward	edward	PROPN
american_scientific_journal-9669	251	4	d	d	PROPN
american_scientific_journal-9669	251	5	kleinbard	kleinbard	PROPN
american_scientific_journal-9669	251	6	,	,	PUNCT
american_scientific_journal-9669	251	7	”	"	PUNCT
american_scientific_journal-9669	251	8	vol	vol	NOUN
american_scientific_journal-9669	251	9	.	.	PROPN
american_scientific_journal-9669	252	1	32	32	NUM
american_scientific_journal-9669	252	2	,	,	PUNCT
american_scientific_journal-9669	252	3	no	no	INTJ
american_scientific_journal-9669	252	4	.	.	NOUN
american_scientific_journal-9669	252	5	16	16	NUM
american_scientific_journal-9669	252	6	,	,	PUNCT
american_scientific_journal-9669	252	7	2016	2016	NUM
american_scientific_journal-9669	252	8	,	,	PUNCT
american_scientific_journal-9669	253	1	[	[	X
american_scientific_journal-9669	253	2	online	online	X
american_scientific_journal-9669	253	3	]	]	X
american_scientific_journal-9669	253	4	.	.	PUNCT
american_scientific_journal-9669	254	1	available	available	ADJ
american_scientific_journal-9669	254	2	:	:	PUNCT
american_scientific_journal-9669	254	3	https://ssrn.com/abstract=2878949	https://ssrn.com/abstract=2878949	PROPN
american_scientific_journal-9669	255	1	[	[	X
american_scientific_journal-9669	255	2	6	6	NUM
american_scientific_journal-9669	255	3	]	]	SYM
american_scientific_journal-9669	255	4	chambers	chamber	NOUN
american_scientific_journal-9669	255	5	and	and	CCONJ
american_scientific_journal-9669	255	6	partners	partner	NOUN
american_scientific_journal-9669	255	7	,	,	PUNCT
american_scientific_journal-9669	255	8	“	"	PUNCT
american_scientific_journal-9669	255	9	corporate	corporate	ADJ
american_scientific_journal-9669	255	10	tax	tax	NOUN
american_scientific_journal-9669	255	11	2023	2023	NUM
american_scientific_journal-9669	255	12	|	|	ADV
american_scientific_journal-9669	255	13	global	global	ADJ
american_scientific_journal-9669	255	14	practice	practice	NOUN
american_scientific_journal-9669	255	15	guides	guide	NOUN
american_scientific_journal-9669	255	16	|	|	ADV
american_scientific_journal-9669	255	17	chambers	chamber	NOUN
american_scientific_journal-9669	255	18	and	and	CCONJ
american_scientific_journal-9669	255	19	partners	partner	NOUN
american_scientific_journal-9669	255	20	.	.	PUNCT
american_scientific_journal-9669	255	21	”	"	PUNCT
american_scientific_journal-9669	255	22	accessed	access	VERB
american_scientific_journal-9669	255	23	:	:	PUNCT
american_scientific_journal-9669	255	24	may	may	AUX
american_scientific_journal-9669	255	25	29	29	NUM
american_scientific_journal-9669	255	26	,	,	PUNCT
american_scientific_journal-9669	255	27	2023	2023	NUM
american_scientific_journal-9669	255	28	.	.	PUNCT
american_scientific_journal-9669	256	1	[	[	X
american_scientific_journal-9669	256	2	online	online	X
american_scientific_journal-9669	256	3	]	]	X
american_scientific_journal-9669	256	4	.	.	PUNCT
american_scientific_journal-9669	257	1	available	available	ADJ
american_scientific_journal-9669	257	2	:	:	PUNCT
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american_scientific_journal-9669	258	1	[	[	X
american_scientific_journal-9669	258	2	7	7	NUM
american_scientific_journal-9669	258	3	]	]	X
american_scientific_journal-9669	258	4	g.	g.	PROPN
american_scientific_journal-9669	258	5	charreaux	charreaux	PROPN
american_scientific_journal-9669	258	6	,	,	PUNCT
american_scientific_journal-9669	258	7	le	le	X
american_scientific_journal-9669	258	8	gouvernement	gouvernement	PROPN
american_scientific_journal-9669	258	9	des	des	PROPN
american_scientific_journal-9669	258	10	entreprises	entreprise	NOUN
american_scientific_journal-9669	258	11	:	:	PUNCT
american_scientific_journal-9669	258	12	théories	théorie	NOUN
american_scientific_journal-9669	258	13	et	et	NOUN
american_scientific_journal-9669	258	14	faits	fait	NOUN
american_scientific_journal-9669	258	15	.	.	PUNCT
american_scientific_journal-9669	259	1	paris	paris	PROPN
american_scientific_journal-9669	259	2	,	,	PUNCT
american_scientific_journal-9669	259	3	france	france	PROPN
american_scientific_journal-9669	259	4	:	:	PUNCT
american_scientific_journal-9669	259	5	economica	economica	PROPN
american_scientific_journal-9669	259	6	,	,	PUNCT
american_scientific_journal-9669	259	7	dl	dl	PROPN
american_scientific_journal-9669	259	8	1997	1997	NUM
american_scientific_journal-9669	259	9	,	,	PUNCT
american_scientific_journal-9669	259	10	1997	1997	NUM
american_scientific_journal-9669	259	11	.	.	PUNCT
american_scientific_journal-9669	260	1	american	american	ADJ
american_scientific_journal-9669	260	2	academic	academic	ADJ
american_scientific_journal-9669	260	3	scientific	scientific	ADJ
american_scientific_journal-9669	260	4	research	research	NOUN
american_scientific_journal-9669	260	5	journal	journal	NOUN
american_scientific_journal-9669	260	6	for	for	ADP
american_scientific_journal-9669	260	7	engineering	engineering	NOUN
american_scientific_journal-9669	260	8	,	,	PUNCT
american_scientific_journal-9669	260	9	technology	technology	NOUN
american_scientific_journal-9669	260	10	,	,	PUNCT
american_scientific_journal-9669	260	11	and	and	CCONJ
american_scientific_journal-9669	260	12	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	260	13	96	96	NUM
american_scientific_journal-9669	260	14	,	,	PUNCT
american_scientific_journal-9669	260	15	no1,pp	no1,pp	PRON
american_scientific_journal-9669	260	16	149	149	NUM
american_scientific_journal-9669	260	17	-	-	SYM
american_scientific_journal-9669	260	18	165	165	NUM
american_scientific_journal-9669	260	19	163	163	NUM
american_scientific_journal-9669	260	20	[	[	NOUN
american_scientific_journal-9669	260	21	8	8	NUM
american_scientific_journal-9669	260	22	]	]	PUNCT
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american_scientific_journal-9669	260	24	cnossen	cnossen	PROPN
american_scientific_journal-9669	260	25	,	,	PUNCT
american_scientific_journal-9669	260	26	“	"	PUNCT
american_scientific_journal-9669	260	27	corporation	corporation	NOUN
american_scientific_journal-9669	260	28	taxes	taxis	NOUN
american_scientific_journal-9669	260	29	in	in	ADP
american_scientific_journal-9669	260	30	the	the	DET
american_scientific_journal-9669	260	31	european	european	PROPN
american_scientific_journal-9669	260	32	union	union	PROPN
american_scientific_journal-9669	260	33	:	:	PUNCT
american_scientific_journal-9669	260	34	slowly	slowly	ADV
american_scientific_journal-9669	260	35	moving	move	VERB
american_scientific_journal-9669	260	36	toward	toward	ADP
american_scientific_journal-9669	260	37	comprehensive	comprehensive	ADJ
american_scientific_journal-9669	260	38	business	business	NOUN
american_scientific_journal-9669	260	39	income	income	NOUN
american_scientific_journal-9669	260	40	taxation	taxation	NOUN
american_scientific_journal-9669	260	41	?	?	PUNCT
american_scientific_journal-9669	260	42	,	,	PUNCT
american_scientific_journal-9669	260	43	”	"	PUNCT
american_scientific_journal-9669	260	44	int	int	NOUN
american_scientific_journal-9669	260	45	tax	tax	NOUN
american_scientific_journal-9669	260	46	public	public	ADJ
american_scientific_journal-9669	260	47	finance	finance	NOUN
american_scientific_journal-9669	260	48	,	,	PUNCT
american_scientific_journal-9669	260	49	vol	vol	NOUN
american_scientific_journal-9669	260	50	.	.	PROPN
american_scientific_journal-9669	260	51	25	25	NUM
american_scientific_journal-9669	260	52	,	,	PUNCT
american_scientific_journal-9669	260	53	no	no	INTJ
american_scientific_journal-9669	260	54	.	.	NOUN
american_scientific_journal-9669	260	55	3	3	NUM
american_scientific_journal-9669	260	56	,	,	PUNCT
american_scientific_journal-9669	260	57	pp	pp	ADJ
american_scientific_journal-9669	260	58	.	.	PUNCT
american_scientific_journal-9669	261	1	808–840	808–840	NUM
american_scientific_journal-9669	261	2	,	,	PUNCT
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american_scientific_journal-9669	261	4	.	.	PROPN
american_scientific_journal-9669	261	5	2018	2018	NUM
american_scientific_journal-9669	261	6	,	,	PUNCT
american_scientific_journal-9669	261	7	doi	doi	NOUN
american_scientific_journal-9669	261	8	:	:	PUNCT
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american_scientific_journal-9669	261	10	/	/	SYM
american_scientific_journal-9669	261	11	s10797	s10797	NOUN
american_scientific_journal-9669	261	12	-	-	PUNCT
american_scientific_journal-9669	261	13	017	017	NUM
american_scientific_journal-9669	261	14	-	-	PUNCT
american_scientific_journal-9669	261	15	9471	9471	NUM
american_scientific_journal-9669	261	16	-	-	SYM
american_scientific_journal-9669	261	17	2	2	NUM
american_scientific_journal-9669	261	18	.	.	PUNCT
american_scientific_journal-9669	262	1	[	[	X
american_scientific_journal-9669	262	2	9	9	NUM
american_scientific_journal-9669	262	3	]	]	PUNCT
american_scientific_journal-9669	262	4	commission	commission	NOUN
american_scientific_journal-9669	262	5	européenne	européenne	PROPN
american_scientific_journal-9669	262	6	,	,	PUNCT
american_scientific_journal-9669	262	7	“	"	PUNCT
american_scientific_journal-9669	262	8	directive	directive	NOUN
american_scientific_journal-9669	262	9	du	du	PROPN
american_scientific_journal-9669	262	10	conseil	conseil	PROPN
american_scientific_journal-9669	262	11	concernant	concernant	PROPN
american_scientific_journal-9669	262	12	une	une	PROPN
american_scientific_journal-9669	262	13	assiette	assiette	PROPN
american_scientific_journal-9669	262	14	commune	commune	PROPN
american_scientific_journal-9669	262	15	pour	pour	PROPN
american_scientific_journal-9669	262	16	l’impôt	l’impôt	PROPN
american_scientific_journal-9669	262	17	sur	sur	PROPN
american_scientific_journal-9669	262	18	les	les	PROPN
american_scientific_journal-9669	262	19	société	société	PROPN
american_scientific_journal-9669	262	20	.	.	PUNCT
american_scientific_journal-9669	262	21	”	"	PUNCT
american_scientific_journal-9669	262	22	2016	2016	NUM
american_scientific_journal-9669	262	23	.	.	PUNCT
american_scientific_journal-9669	263	1	[	[	X
american_scientific_journal-9669	263	2	10	10	NUM
american_scientific_journal-9669	263	3	]	]	X
american_scientific_journal-9669	263	4	l.	l.	PROPN
american_scientific_journal-9669	263	5	deklerck	deklerck	PROPN
american_scientific_journal-9669	263	6	,	,	PUNCT
american_scientific_journal-9669	263	7	r.	r.	PROPN
american_scientific_journal-9669	263	8	forestini	forestini	PROPN
american_scientific_journal-9669	263	9	,	,	PUNCT
american_scientific_journal-9669	263	10	p.	p.	NOUN
american_scientific_journal-9669	263	11	meurée	meurée	NOUN
american_scientific_journal-9669	263	12	,	,	PUNCT
american_scientific_journal-9669	263	13	and	and	CCONJ
american_scientific_journal-9669	263	14	h.-r	h.-r	PROPN
american_scientific_journal-9669	263	15	.	.	PUNCT
american_scientific_journal-9669	264	1	depret	depret	PROPN
american_scientific_journal-9669	264	2	,	,	PUNCT
american_scientific_journal-9669	264	3	manuel	manuel	PROPN
american_scientific_journal-9669	264	4	pratique	pratique	PROPN
american_scientific_journal-9669	264	5	d’impôt	d’impôt	PROPN
american_scientific_journal-9669	264	6	des	des	X
american_scientific_journal-9669	264	7	sociétés	sociétés	NOUN
american_scientific_journal-9669	264	8	,	,	PUNCT
american_scientific_journal-9669	264	9	6e	6e	PROPN
american_scientific_journal-9669	264	10	édition	édition	NOUN
american_scientific_journal-9669	264	11	.	.	PUNCT
american_scientific_journal-9669	265	1	de	de	PROPN
american_scientific_journal-9669	265	2	boeck	boeck	PROPN
american_scientific_journal-9669	265	3	,	,	PUNCT
american_scientific_journal-9669	265	4	2003	2003	NUM
american_scientific_journal-9669	265	5	.	.	PUNCT
american_scientific_journal-9669	266	1	[	[	X
american_scientific_journal-9669	266	2	11	11	NUM
american_scientific_journal-9669	266	3	]	]	PUNCT
american_scientific_journal-9669	266	4	m.	m.	PROPN
american_scientific_journal-9669	266	5	a.	a.	PROPN
american_scientific_journal-9669	266	6	desai	desai	PROPN
american_scientific_journal-9669	266	7	,	,	PUNCT
american_scientific_journal-9669	266	8	a.	a.	NOUN
american_scientific_journal-9669	266	9	dyck	dyck	PROPN
american_scientific_journal-9669	266	10	,	,	PUNCT
american_scientific_journal-9669	266	11	and	and	CCONJ
american_scientific_journal-9669	266	12	l.	l.	PROPN
american_scientific_journal-9669	266	13	zingales	zingales	PROPN
american_scientific_journal-9669	266	14	,	,	PUNCT
american_scientific_journal-9669	266	15	“	"	PUNCT
american_scientific_journal-9669	266	16	theft	theft	NOUN
american_scientific_journal-9669	266	17	and	and	CCONJ
american_scientific_journal-9669	266	18	taxes	taxis	NOUN
american_scientific_journal-9669	266	19	,	,	PUNCT
american_scientific_journal-9669	266	20	”	"	PUNCT
american_scientific_journal-9669	266	21	journal	journal	NOUN
american_scientific_journal-9669	266	22	of	of	ADP
american_scientific_journal-9669	266	23	financial	financial	ADJ
american_scientific_journal-9669	266	24	economics	economic	NOUN
american_scientific_journal-9669	266	25	,	,	PUNCT
american_scientific_journal-9669	266	26	vol	vol	NOUN
american_scientific_journal-9669	266	27	.	.	PROPN
american_scientific_journal-9669	266	28	84	84	NUM
american_scientific_journal-9669	266	29	,	,	PUNCT
american_scientific_journal-9669	266	30	no	no	INTJ
american_scientific_journal-9669	266	31	.	.	NOUN
american_scientific_journal-9669	266	32	3	3	NUM
american_scientific_journal-9669	266	33	,	,	PUNCT
american_scientific_journal-9669	266	34	pp	pp	ADJ
american_scientific_journal-9669	266	35	.	.	PUNCT
american_scientific_journal-9669	267	1	591–623	591–623	NUM
american_scientific_journal-9669	267	2	,	,	PUNCT
american_scientific_journal-9669	267	3	jun	jun	PROPN
american_scientific_journal-9669	267	4	.	.	PROPN
american_scientific_journal-9669	267	5	2007	2007	NUM
american_scientific_journal-9669	267	6	,	,	PUNCT
american_scientific_journal-9669	267	7	doi	doi	NOUN
american_scientific_journal-9669	267	8	:	:	PUNCT
american_scientific_journal-9669	267	9	10.1016	10.1016	NUM
american_scientific_journal-9669	267	10	/	/	SYM
american_scientific_journal-9669	267	11	j.jfineco.2006.05.005	j.jfineco.2006.05.005	PROPN
american_scientific_journal-9669	267	12	.	.	PUNCT
american_scientific_journal-9669	268	1	[	[	X
american_scientific_journal-9669	268	2	12	12	NUM
american_scientific_journal-9669	268	3	]	]	PUNCT
american_scientific_journal-9669	268	4	m.	m.	NOUN
american_scientific_journal-9669	268	5	devereux	devereux	PROPN
american_scientific_journal-9669	268	6	and	and	CCONJ
american_scientific_journal-9669	268	7	h.	h.	PROPN
american_scientific_journal-9669	268	8	freeman	freeman	PROPN
american_scientific_journal-9669	268	9	,	,	PUNCT
american_scientific_journal-9669	268	10	“	"	PUNCT
american_scientific_journal-9669	268	11	a	a	DET
american_scientific_journal-9669	268	12	general	general	ADJ
american_scientific_journal-9669	268	13	neutral	neutral	ADJ
american_scientific_journal-9669	268	14	profits	profit	NOUN
american_scientific_journal-9669	268	15	tax	tax	NOUN
american_scientific_journal-9669	268	16	,	,	PUNCT
american_scientific_journal-9669	268	17	”	"	PUNCT
american_scientific_journal-9669	268	18	fiscal	fiscal	ADJ
american_scientific_journal-9669	268	19	studies	study	NOUN
american_scientific_journal-9669	268	20	,	,	PUNCT
american_scientific_journal-9669	268	21	vol	vol	NOUN
american_scientific_journal-9669	268	22	.	.	PROPN
american_scientific_journal-9669	268	23	12	12	NUM
american_scientific_journal-9669	268	24	,	,	PUNCT
american_scientific_journal-9669	268	25	no	no	INTJ
american_scientific_journal-9669	268	26	.	.	NOUN
american_scientific_journal-9669	268	27	3	3	NUM
american_scientific_journal-9669	268	28	,	,	PUNCT
american_scientific_journal-9669	268	29	pp	pp	ADJ
american_scientific_journal-9669	268	30	.	.	PUNCT
american_scientific_journal-9669	269	1	1–15	1–15	NUM
american_scientific_journal-9669	269	2	,	,	PUNCT
american_scientific_journal-9669	269	3	1991	1991	NUM
american_scientific_journal-9669	269	4	,	,	PUNCT
american_scientific_journal-9669	269	5	doi	doi	NOUN
american_scientific_journal-9669	269	6	:	:	PUNCT
american_scientific_journal-9669	269	7	10.1111	10.1111	NUM
american_scientific_journal-9669	269	8	/	/	SYM
american_scientific_journal-9669	269	9	j.1475	j.1475	PROPN
american_scientific_journal-9669	269	10	-	-	PUNCT
american_scientific_journal-9669	269	11	5890.1991.tb00158.x	5890.1991.tb00158.x	NUM
american_scientific_journal-9669	269	12	.	.	PUNCT
american_scientific_journal-9669	270	1	[	[	X
american_scientific_journal-9669	270	2	13	13	NUM
american_scientific_journal-9669	270	3	]	]	PUNCT
american_scientific_journal-9669	270	4	s.	s.	PROPN
american_scientific_journal-9669	270	5	fatica	fatica	PROPN
american_scientific_journal-9669	270	6	,	,	PUNCT
american_scientific_journal-9669	270	7	t.	t.	PROPN
american_scientific_journal-9669	270	8	hemmelgarn	hemmelgarn	NOUN
american_scientific_journal-9669	270	9	,	,	PUNCT
american_scientific_journal-9669	270	10	and	and	CCONJ
american_scientific_journal-9669	270	11	g.	g.	PROPN
american_scientific_journal-9669	270	12	nicodème	nicodème	PROPN
american_scientific_journal-9669	270	13	,	,	PUNCT
american_scientific_journal-9669	270	14	“	"	PUNCT
american_scientific_journal-9669	270	15	the	the	DET
american_scientific_journal-9669	270	16	debt	debt	NOUN
american_scientific_journal-9669	270	17	-	-	PUNCT
american_scientific_journal-9669	270	18	equity	equity	NOUN
american_scientific_journal-9669	270	19	tax	tax	NOUN
american_scientific_journal-9669	270	20	bias	bias	NOUN
american_scientific_journal-9669	270	21	:	:	PUNCT
american_scientific_journal-9669	270	22	consequences	consequence	NOUN
american_scientific_journal-9669	270	23	and	and	CCONJ
american_scientific_journal-9669	270	24	solutions	solution	NOUN
american_scientific_journal-9669	270	25	,	,	PUNCT
american_scientific_journal-9669	270	26	”	"	PUNCT
american_scientific_journal-9669	270	27	reflets	reflet	NOUN
american_scientific_journal-9669	270	28	et	et	NOUN
american_scientific_journal-9669	270	29	perspectives	perspective	NOUN
american_scientific_journal-9669	270	30	de	de	X
american_scientific_journal-9669	270	31	la	la	X
american_scientific_journal-9669	270	32	vie	vie	PROPN
american_scientific_journal-9669	270	33	économique	économique	PROPN
american_scientific_journal-9669	270	34	,	,	PUNCT
american_scientific_journal-9669	270	35	vol	vol	NOUN
american_scientific_journal-9669	270	36	.	.	PUNCT
american_scientific_journal-9669	271	1	lii	lii	PROPN
american_scientific_journal-9669	271	2	,	,	PUNCT
american_scientific_journal-9669	271	3	no	no	INTJ
american_scientific_journal-9669	271	4	.	.	NOUN
american_scientific_journal-9669	271	5	1	1	NUM
american_scientific_journal-9669	271	6	,	,	PUNCT
american_scientific_journal-9669	271	7	pp	pp	ADJ
american_scientific_journal-9669	271	8	.	.	PUNCT
american_scientific_journal-9669	272	1	5–18	5–18	NUM
american_scientific_journal-9669	272	2	,	,	PUNCT
american_scientific_journal-9669	272	3	2013	2013	NUM
american_scientific_journal-9669	272	4	.	.	PUNCT
american_scientific_journal-9669	273	1	[	[	X
american_scientific_journal-9669	273	2	14	14	NUM
american_scientific_journal-9669	273	3	]	]	PUNCT
american_scientific_journal-9669	273	4	a.	a.	NOUN
american_scientific_journal-9669	273	5	germain	germain	PROPN
american_scientific_journal-9669	273	6	,	,	PUNCT
american_scientific_journal-9669	273	7	“	"	PUNCT
american_scientific_journal-9669	273	8	la	la	X
american_scientific_journal-9669	273	9	fiscalité	fiscalité	PROPN
american_scientific_journal-9669	273	10	du	du	PROPN
american_scientific_journal-9669	273	11	financement	financement	PROPN
american_scientific_journal-9669	273	12	des	des	X
american_scientific_journal-9669	273	13	sociétés	sociétés	PROPN
american_scientific_journal-9669	273	14	 	 	SPACE
american_scientific_journal-9669	273	15	:	:	PUNCT
american_scientific_journal-9669	273	16	dette	dette	PROPN
american_scientific_journal-9669	273	17	ou	ou	PROPN
american_scientific_journal-9669	273	18	équité	équité	PROPN
american_scientific_journal-9669	273	19	 	 	SPACE
american_scientific_journal-9669	273	20	?	?	PUNCT
american_scientific_journal-9669	273	21	,	,	PUNCT
american_scientific_journal-9669	273	22	”	"	PUNCT
american_scientific_journal-9669	273	23	revue	revue	PROPN
american_scientific_journal-9669	273	24	du	du	PROPN
american_scientific_journal-9669	273	25	notariat	notariat	PROPN
american_scientific_journal-9669	273	26	,	,	PUNCT
american_scientific_journal-9669	273	27	vol	vol	NOUN
american_scientific_journal-9669	273	28	.	.	PROPN
american_scientific_journal-9669	273	29	108	108	NUM
american_scientific_journal-9669	273	30	,	,	PUNCT
american_scientific_journal-9669	273	31	no	no	INTJ
american_scientific_journal-9669	273	32	.	.	NOUN
american_scientific_journal-9669	273	33	2	2	NUM
american_scientific_journal-9669	273	34	,	,	PUNCT
american_scientific_journal-9669	273	35	p.	p.	NOUN
american_scientific_journal-9669	273	36	273	273	NUM
american_scientific_journal-9669	273	37	,	,	PUNCT
american_scientific_journal-9669	273	38	2006	2006	NUM
american_scientific_journal-9669	273	39	,	,	PUNCT
american_scientific_journal-9669	273	40	doi	doi	NOUN
american_scientific_journal-9669	273	41	:	:	PUNCT
american_scientific_journal-9669	273	42	10.7202/1045623ar	10.7202/1045623ar	NUM
american_scientific_journal-9669	273	43	.	.	PUNCT
american_scientific_journal-9669	274	1	[	[	X
american_scientific_journal-9669	274	2	15	15	NUM
american_scientific_journal-9669	274	3	]	]	X
american_scientific_journal-9669	274	4	é	é	PROPN
american_scientific_journal-9669	274	5	.	.	PUNCT
american_scientific_journal-9669	274	6	heyer	heyer	PROPN
american_scientific_journal-9669	274	7	,	,	PUNCT
american_scientific_journal-9669	274	8	“	"	PUNCT
american_scientific_journal-9669	274	9	fiscalité	fiscalité	PROPN
american_scientific_journal-9669	274	10	des	des	PROPN
american_scientific_journal-9669	274	11	entreprises	entreprise	NOUN
american_scientific_journal-9669	274	12	en	en	X
american_scientific_journal-9669	274	13	france	france	PROPN
american_scientific_journal-9669	274	14	.	.	PUNCT
american_scientific_journal-9669	275	1	un	un	PROPN
american_scientific_journal-9669	275	2	état	état	PROPN
american_scientific_journal-9669	275	3	des	des	PROPN
american_scientific_journal-9669	275	4	lieux	lieux	PROPN
american_scientific_journal-9669	275	5	et	et	PROPN
american_scientific_journal-9669	275	6	quatre	quatre	PROPN
american_scientific_journal-9669	275	7	propositions	proposition	NOUN
american_scientific_journal-9669	275	8	,	,	PUNCT
american_scientific_journal-9669	275	9	”	"	PUNCT
american_scientific_journal-9669	275	10	revue	revue	NOUN
american_scientific_journal-9669	275	11	de	de	X
american_scientific_journal-9669	275	12	l’ofce	l’ofce	PROPN
american_scientific_journal-9669	275	13	,	,	PUNCT
american_scientific_journal-9669	275	14	vol	vol	NOUN
american_scientific_journal-9669	275	15	.	.	NOUN
american_scientific_journal-9669	275	16	139	139	NUM
american_scientific_journal-9669	275	17	,	,	PUNCT
american_scientific_journal-9669	275	18	no	no	INTJ
american_scientific_journal-9669	275	19	.	.	NOUN
american_scientific_journal-9669	275	20	3	3	NUM
american_scientific_journal-9669	275	21	,	,	PUNCT
american_scientific_journal-9669	275	22	pp	pp	ADJ
american_scientific_journal-9669	275	23	.	.	PUNCT
american_scientific_journal-9669	276	1	89–127	89–127	NUM
american_scientific_journal-9669	276	2	,	,	PUNCT
american_scientific_journal-9669	276	3	2015	2015	NUM
american_scientific_journal-9669	276	4	,	,	PUNCT
american_scientific_journal-9669	276	5	doi	doi	NOUN
american_scientific_journal-9669	276	6	:	:	PUNCT
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american_scientific_journal-9669	276	8	/	/	SYM
american_scientific_journal-9669	276	9	reof.139.0089	reof.139.0089	NOUN
american_scientific_journal-9669	276	10	.	.	PUNCT
american_scientific_journal-9669	277	1	[	[	X
american_scientific_journal-9669	277	2	16	16	NUM
american_scientific_journal-9669	277	3	]	]	X
american_scientific_journal-9669	277	4	n.	n.	PROPN
american_scientific_journal-9669	277	5	hillenius	hillenius	NOUN
american_scientific_journal-9669	277	6	,	,	PUNCT
american_scientific_journal-9669	277	7	“	"	PUNCT
american_scientific_journal-9669	277	8	allowance	allowance	NOUN
american_scientific_journal-9669	277	9	for	for	ADP
american_scientific_journal-9669	277	10	corporate	corporate	ADJ
american_scientific_journal-9669	277	11	equity	equity	NOUN
american_scientific_journal-9669	277	12	a	a	DET
american_scientific_journal-9669	277	13	solution	solution	NOUN
american_scientific_journal-9669	277	14	to	to	ADP
american_scientific_journal-9669	277	15	the	the	DET
american_scientific_journal-9669	277	16	debt	debt	NOUN
american_scientific_journal-9669	277	17	equity	equity	NOUN
american_scientific_journal-9669	277	18	bias	bias	NOUN
american_scientific_journal-9669	277	19	in	in	ADP
american_scientific_journal-9669	277	20	sweden	sweden	PROPN
american_scientific_journal-9669	277	21	?	?	PROPN
american_scientific_journal-9669	277	22	,	,	PUNCT
american_scientific_journal-9669	277	23	”	"	PUNCT
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american_scientific_journal-9669	277	25	,	,	PUNCT
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american_scientific_journal-9669	277	27	:	:	PUNCT
american_scientific_journal-9669	277	28	may	may	AUX
american_scientific_journal-9669	277	29	25	25	NUM
american_scientific_journal-9669	277	30	,	,	PUNCT
american_scientific_journal-9669	277	31	2023	2023	NUM
american_scientific_journal-9669	277	32	.	.	PUNCT
american_scientific_journal-9669	278	1	[	[	X
american_scientific_journal-9669	278	2	online	online	X
american_scientific_journal-9669	278	3	]	]	X
american_scientific_journal-9669	278	4	.	.	PUNCT
american_scientific_journal-9669	279	1	available	available	ADJ
american_scientific_journal-9669	279	2	:	:	PUNCT
american_scientific_journal-9669	279	3	http://lup.lub.lu.se/studentpapers/record/4462702	http://lup.lub.lu.se/studentpapers/record/4462702	VERB
american_scientific_journal-9669	280	1	[	[	X
american_scientific_journal-9669	280	2	17	17	NUM
american_scientific_journal-9669	280	3	]	]	X
american_scientific_journal-9669	280	4	imf	imf	PROPN
american_scientific_journal-9669	280	5	staff	staff	NOUN
american_scientific_journal-9669	280	6	discussion	discussion	NOUN
american_scientific_journal-9669	280	7	note	note	VERB
american_scientific_journal-9669	280	8	sdn/11/11	sdn/11/11	PROPN
american_scientific_journal-9669	280	9	,	,	PUNCT
american_scientific_journal-9669	280	10	“	"	PUNCT
american_scientific_journal-9669	280	11	tax	tax	NOUN
american_scientific_journal-9669	280	12	biases	bias	NOUN
american_scientific_journal-9669	280	13	to	to	ADP
american_scientific_journal-9669	280	14	debt	debt	NOUN
american_scientific_journal-9669	280	15	finance	finance	NOUN
american_scientific_journal-9669	280	16	:	:	PUNCT
american_scientific_journal-9669	280	17	assessing	assess	VERB
american_scientific_journal-9669	280	18	the	the	DET
american_scientific_journal-9669	280	19	problem	problem	NOUN
american_scientific_journal-9669	280	20	,	,	PUNCT
american_scientific_journal-9669	280	21	finding	find	VERB
american_scientific_journal-9669	280	22	solutions	solution	NOUN
american_scientific_journal-9669	280	23	.	.	PUNCT
american_scientific_journal-9669	281	1	written	write	VERB
american_scientific_journal-9669	281	2	by	by	ADP
american_scientific_journal-9669	281	3	ruud	ruud	PROPN
american_scientific_journal-9669	281	4	a.	a.	PROPN
american_scientific_journal-9669	281	5	de	de	PROPN
american_scientific_journal-9669	281	6	mooij	mooij	PROPN
american_scientific_journal-9669	281	7	.	.	PUNCT
american_scientific_journal-9669	281	8	”	"	PUNCT
american_scientific_journal-9669	282	1	2011	2011	NUM
american_scientific_journal-9669	282	2	.	.	PUNCT
american_scientific_journal-9669	283	1	[	[	X
american_scientific_journal-9669	283	2	18	18	NUM
american_scientific_journal-9669	283	3	]	]	X
american_scientific_journal-9669	283	4	imf	imf	PROPN
american_scientific_journal-9669	283	5	working	working	PROPN
american_scientific_journal-9669	283	6	paper	paper	PROPN
american_scientific_journal-9669	283	7	wp/07/206	wp/07/206	PROPN
american_scientific_journal-9669	283	8	,	,	PUNCT
american_scientific_journal-9669	283	9	“	"	PUNCT
american_scientific_journal-9669	283	10	debt	debt	NOUN
american_scientific_journal-9669	283	11	stabilization	stabilization	NOUN
american_scientific_journal-9669	283	12	bias	bias	NOUN
american_scientific_journal-9669	283	13	and	and	CCONJ
american_scientific_journal-9669	283	14	the	the	DET
american_scientific_journal-9669	283	15	taylor	taylor	PROPN
american_scientific_journal-9669	283	16	principle	principle	NOUN
american_scientific_journal-9669	283	17	:	:	PUNCT
american_scientific_journal-9669	283	18	optimal	optimal	ADJ
american_scientific_journal-9669	283	19	policy	policy	NOUN
american_scientific_journal-9669	283	20	in	in	ADP
american_scientific_journal-9669	283	21	a	a	DET
american_scientific_journal-9669	283	22	new	new	ADJ
american_scientific_journal-9669	283	23	keynesian	keynesian	ADJ
american_scientific_journal-9669	283	24	model	model	NOUN
american_scientific_journal-9669	283	25	with	with	ADP
american_scientific_journal-9669	283	26	government	government	NOUN
american_scientific_journal-9669	283	27	debt	debt	NOUN
american_scientific_journal-9669	283	28	and	and	CCONJ
american_scientific_journal-9669	283	29	inflation	inflation	NOUN
american_scientific_journal-9669	283	30	persistence	persistence	NOUN
american_scientific_journal-9669	283	31	.	.	PUNCT
american_scientific_journal-9669	284	1	written	write	VERB
american_scientific_journal-9669	284	2	by	by	ADP
american_scientific_journal-9669	284	3	sven	sven	X
american_scientific_journal-9669	284	4	jari	jari	PROPN
american_scientific_journal-9669	284	5	stehn	stehn	PROPN
american_scientific_journal-9669	284	6	and	and	CCONJ
american_scientific_journal-9669	284	7	david	david	PROPN
american_scientific_journal-9669	284	8	vines	vine	NOUN
american_scientific_journal-9669	284	9	.	.	PUNCT
american_scientific_journal-9669	284	10	”	"	PUNCT
american_scientific_journal-9669	285	1	2007	2007	NUM
american_scientific_journal-9669	285	2	.	.	PUNCT
american_scientific_journal-9669	286	1	[	[	X
american_scientific_journal-9669	286	2	19	19	NUM
american_scientific_journal-9669	286	3	]	]	X
american_scientific_journal-9669	286	4	imf	imf	PROPN
american_scientific_journal-9669	286	5	working	working	PROPN
american_scientific_journal-9669	286	6	paper	paper	PROPN
american_scientific_journal-9669	286	7	wp/16/217	wp/16/217	PROPN
american_scientific_journal-9669	286	8	,	,	PUNCT
american_scientific_journal-9669	286	9	“	"	PUNCT
american_scientific_journal-9669	286	10	financial	financial	ADJ
american_scientific_journal-9669	286	11	sector	sector	NOUN
american_scientific_journal-9669	286	12	debt	debt	NOUN
american_scientific_journal-9669	286	13	bias	bias	NOUN
american_scientific_journal-9669	286	14	.	.	PUNCT
american_scientific_journal-9669	287	1	written	write	VERB
american_scientific_journal-9669	287	2	by	by	ADP
american_scientific_journal-9669	287	3	oana	oana	PROPN
american_scientific_journal-9669	287	4	luca	luca	PROPN
american_scientific_journal-9669	287	5	and	and	CCONJ
american_scientific_journal-9669	287	6	alexander	alexander	PROPN
american_scientific_journal-9669	287	7	tieman	tieman	NOUN
american_scientific_journal-9669	287	8	.	.	PUNCT
american_scientific_journal-9669	287	9	”	"	PUNCT
american_scientific_journal-9669	288	1	2016	2016	NUM
american_scientific_journal-9669	288	2	.	.	PUNCT
american_scientific_journal-9669	289	1	[	[	X
american_scientific_journal-9669	289	2	20	20	NUM
american_scientific_journal-9669	289	3	]	]	X
american_scientific_journal-9669	289	4	imf	imf	PROPN
american_scientific_journal-9669	289	5	working	working	PROPN
american_scientific_journal-9669	289	6	paper	paper	NOUN
american_scientific_journal-9669	289	7	wp/17/22	wp/17/22	PROPN
american_scientific_journal-9669	289	8	,	,	PUNCT
american_scientific_journal-9669	289	9	“	"	PUNCT
american_scientific_journal-9669	289	10	curbing	curb	VERB
american_scientific_journal-9669	289	11	corporate	corporate	ADJ
american_scientific_journal-9669	289	12	debt	debt	NOUN
american_scientific_journal-9669	289	13	bias	bias	NOUN
american_scientific_journal-9669	289	14	:	:	PUNCT
american_scientific_journal-9669	289	15	do	do	VERB
american_scientific_journal-9669	289	16	limitations	limitation	NOUN
american_scientific_journal-9669	289	17	to	to	PART
american_scientific_journal-9669	289	18	interest	interest	NOUN
american_scientific_journal-9669	289	19	deductibility	deductibility	NOUN
american_scientific_journal-9669	289	20	work	work	NOUN
american_scientific_journal-9669	289	21	?	?	PUNCT
american_scientific_journal-9669	290	1	written	write	VERB
american_scientific_journal-9669	290	2	by	by	ADP
american_scientific_journal-9669	290	3	ruud	ruud	PROPN
american_scientific_journal-9669	290	4	de	de	PROPN
american_scientific_journal-9669	290	5	mooij	mooij	PROPN
american_scientific_journal-9669	290	6	and	and	CCONJ
american_scientific_journal-9669	290	7	shafik	shafik	ADJ
american_scientific_journal-9669	290	8	hebous	hebous	NOUN
american_scientific_journal-9669	290	9	.	.	PUNCT
american_scientific_journal-9669	290	10	”	"	PUNCT
american_scientific_journal-9669	291	1	2017	2017	NUM
american_scientific_journal-9669	291	2	.	.	PUNCT
american_scientific_journal-9669	292	1	[	[	X
american_scientific_journal-9669	292	2	21	21	NUM
american_scientific_journal-9669	292	3	]	]	PUNCT
american_scientific_journal-9669	292	4	institute	institute	NOUN
american_scientific_journal-9669	292	5	for	for	ADP
american_scientific_journal-9669	292	6	fiscal	fiscal	ADJ
american_scientific_journal-9669	292	7	studies	study	NOUN
american_scientific_journal-9669	292	8	,	,	PUNCT
american_scientific_journal-9669	292	9	“	"	PUNCT
american_scientific_journal-9669	292	10	equity	equity	NOUN
american_scientific_journal-9669	292	11	for	for	ADP
american_scientific_journal-9669	292	12	companies	company	NOUN
american_scientific_journal-9669	292	13	:	:	PUNCT
american_scientific_journal-9669	292	14	a	a	DET
american_scientific_journal-9669	292	15	corporation	corporation	NOUN
american_scientific_journal-9669	292	16	tax	tax	NOUN
american_scientific_journal-9669	292	17	for	for	ADP
american_scientific_journal-9669	292	18	the	the	DET
american_scientific_journal-9669	292	19	1990s	1990s	NUM
american_scientific_journal-9669	292	20	.	.	PUNCT
american_scientific_journal-9669	293	1	a	a	DET
american_scientific_journal-9669	293	2	report	report	NOUN
american_scientific_journal-9669	293	3	of	of	ADP
american_scientific_journal-9669	293	4	the	the	DET
american_scientific_journal-9669	293	5	american	american	ADJ
american_scientific_journal-9669	293	6	academic	academic	PROPN
american_scientific_journal-9669	293	7	scientific	scientific	ADJ
american_scientific_journal-9669	293	8	research	research	NOUN
american_scientific_journal-9669	293	9	journal	journal	NOUN
american_scientific_journal-9669	293	10	for	for	ADP
american_scientific_journal-9669	293	11	engineering	engineering	NOUN
american_scientific_journal-9669	293	12	,	,	PUNCT
american_scientific_journal-9669	293	13	technology	technology	NOUN
american_scientific_journal-9669	293	14	,	,	PUNCT
american_scientific_journal-9669	293	15	and	and	CCONJ
american_scientific_journal-9669	293	16	sciences(asrjets)-volume	sciences(asrjets)-volume	ADJ
american_scientific_journal-9669	293	17	96	96	NUM
american_scientific_journal-9669	293	18	,	,	PUNCT
american_scientific_journal-9669	293	19	no1,pp	no1,pp	DET
american_scientific_journal-9669	293	20	149	149	NUM
american_scientific_journal-9669	293	21	-	-	SYM
american_scientific_journal-9669	293	22	165	165	NUM
american_scientific_journal-9669	293	23	164	164	NUM
american_scientific_journal-9669	293	24	ifs	ifs	PROPN
american_scientific_journal-9669	293	25	capital	capital	NOUN
american_scientific_journal-9669	293	26	taxes	taxis	NOUN
american_scientific_journal-9669	293	27	group	group	NOUN
american_scientific_journal-9669	293	28	,	,	PUNCT
american_scientific_journal-9669	293	29	”	"	PUNCT
american_scientific_journal-9669	293	30	the	the	DET
american_scientific_journal-9669	293	31	institute	institute	NOUN
american_scientific_journal-9669	293	32	for	for	ADP
american_scientific_journal-9669	293	33	fiscal	fiscal	ADJ
american_scientific_journal-9669	293	34	studies	study	NOUN
american_scientific_journal-9669	293	35	,	,	PUNCT
american_scientific_journal-9669	293	36	london	london	PROPN
american_scientific_journal-9669	293	37	,	,	PUNCT
american_scientific_journal-9669	293	38	isbn	isbn	ADJ
american_scientific_journal-9669	293	39	1	1	NUM
american_scientific_journal-9669	293	40	-	-	PUNCT
american_scientific_journal-9669	293	41	873357	873357	NUM
american_scientific_journal-9669	293	42	-	-	PUNCT
american_scientific_journal-9669	293	43	00	00	NUM
american_scientific_journal-9669	293	44	-	-	PUNCT
american_scientific_journal-9669	293	45	1	1	NUM
american_scientific_journal-9669	293	46	,	,	PUNCT
american_scientific_journal-9669	293	47	printed	print	VERB
american_scientific_journal-9669	293	48	by	by	ADP
american_scientific_journal-9669	293	49	chameleon	chameleon	PROPN
american_scientific_journal-9669	293	50	press	press	PROPN
american_scientific_journal-9669	293	51	ltd	ltd	PROPN
american_scientific_journal-9669	293	52	,	,	PUNCT
american_scientific_journal-9669	293	53	1991	1991	NUM
american_scientific_journal-9669	293	54	.	.	PUNCT
american_scientific_journal-9669	294	1	[	[	X
american_scientific_journal-9669	294	2	22	22	NUM
american_scientific_journal-9669	294	3	]	]	PUNCT
american_scientific_journal-9669	294	4	l.	l.	PROPN
american_scientific_journal-9669	294	5	jacobs	jacobs	PROPN
american_scientific_journal-9669	294	6	and	and	CCONJ
american_scientific_journal-9669	294	7	m.	m.	PROPN
american_scientific_journal-9669	294	8	j	j	PROPN
american_scientific_journal-9669	294	9	swanepoel	swanepoel	PROPN
american_scientific_journal-9669	294	10	,	,	PUNCT
american_scientific_journal-9669	294	11	“	"	PUNCT
american_scientific_journal-9669	294	12	effect	effect	NOUN
american_scientific_journal-9669	294	13	of	of	ADP
american_scientific_journal-9669	294	14	debt	debt	NOUN
american_scientific_journal-9669	294	15	-	-	PUNCT
american_scientific_journal-9669	294	16	equity	equity	NOUN
american_scientific_journal-9669	294	17	tax	tax	NOUN
american_scientific_journal-9669	294	18	bias	bias	NOUN
american_scientific_journal-9669	294	19	on	on	ADP
american_scientific_journal-9669	294	20	the	the	DET
american_scientific_journal-9669	294	21	wacc	wacc	NOUN
american_scientific_journal-9669	294	22	of	of	ADP
american_scientific_journal-9669	294	23	oil	oil	NOUN
american_scientific_journal-9669	294	24	and	and	CCONJ
american_scientific_journal-9669	294	25	gas	gas	NOUN
american_scientific_journal-9669	294	26	companies	company	NOUN
american_scientific_journal-9669	294	27	in	in	ADP
american_scientific_journal-9669	294	28	brics	bric	NOUN
american_scientific_journal-9669	294	29	countries	country	NOUN
american_scientific_journal-9669	294	30	,	,	PUNCT
american_scientific_journal-9669	294	31	”	"	PUNCT
american_scientific_journal-9669	294	32	ijbms	ijbms	NOUN
american_scientific_journal-9669	294	33	,	,	PUNCT
american_scientific_journal-9669	294	34	vol	vol	NOUN
american_scientific_journal-9669	294	35	.	.	PROPN
american_scientific_journal-9669	294	36	10	10	NUM
american_scientific_journal-9669	294	37	,	,	PUNCT
american_scientific_journal-9669	294	38	no	no	INTJ
american_scientific_journal-9669	294	39	.	.	NOUN
american_scientific_journal-9669	294	40	2	2	NUM
american_scientific_journal-9669	294	41	,	,	PUNCT
american_scientific_journal-9669	294	42	art	art	NOUN
american_scientific_journal-9669	294	43	.	.	PUNCT
american_scientific_journal-9669	295	1	no	no	INTJ
american_scientific_journal-9669	295	2	.	.	NOUN
american_scientific_journal-9669	295	3	2	2	NUM
american_scientific_journal-9669	295	4	,	,	PUNCT
american_scientific_journal-9669	295	5	dec	dec	PROPN
american_scientific_journal-9669	295	6	.	.	PROPN
american_scientific_journal-9669	295	7	2018	2018	NUM
american_scientific_journal-9669	295	8	.	.	PUNCT
american_scientific_journal-9669	296	1	[	[	X
american_scientific_journal-9669	296	2	23	23	NUM
american_scientific_journal-9669	296	3	]	]	X
american_scientific_journal-9669	296	4	s.	s.	PROPN
american_scientific_journal-9669	296	5	kari	kari	PROPN
american_scientific_journal-9669	296	6	,	,	PUNCT
american_scientific_journal-9669	296	7	l.	l.	PROPN
american_scientific_journal-9669	296	8	khoza	khoza	PROPN
american_scientific_journal-9669	296	9	,	,	PUNCT
american_scientific_journal-9669	296	10	n.	n.	PROPN
american_scientific_journal-9669	296	11	manjezi	manjezi	PROPN
american_scientific_journal-9669	296	12	,	,	PUNCT
american_scientific_journal-9669	296	13	and	and	CCONJ
american_scientific_journal-9669	296	14	k.	k.	PROPN
american_scientific_journal-9669	296	15	mcnabb	mcnabb	PROPN
american_scientific_journal-9669	296	16	,	,	PUNCT
american_scientific_journal-9669	296	17	“	"	PUNCT
american_scientific_journal-9669	296	18	combatting	combat	VERB
american_scientific_journal-9669	296	19	debt	debt	NOUN
american_scientific_journal-9669	296	20	bias	bias	NOUN
american_scientific_journal-9669	296	21	in	in	ADP
american_scientific_journal-9669	296	22	south	south	ADJ
american_scientific_journal-9669	296	23	african	african	ADJ
american_scientific_journal-9669	296	24	firms	firm	NOUN
american_scientific_journal-9669	296	25	:	:	PUNCT
american_scientific_journal-9669	296	26	the	the	DET
american_scientific_journal-9669	296	27	case	case	NOUN
american_scientific_journal-9669	296	28	for	for	ADP
american_scientific_journal-9669	296	29	an	an	DET
american_scientific_journal-9669	296	30	allowance	allowance	NOUN
american_scientific_journal-9669	296	31	for	for	ADP
american_scientific_journal-9669	296	32	corporate	corporate	ADJ
american_scientific_journal-9669	296	33	equity	equity	NOUN
american_scientific_journal-9669	296	34	,	,	PUNCT
american_scientific_journal-9669	296	35	”	"	PUNCT
american_scientific_journal-9669	296	36	wider	wide	ADJ
american_scientific_journal-9669	296	37	working	working	NOUN
american_scientific_journal-9669	296	38	paper	paper	NOUN
american_scientific_journal-9669	296	39	series	series	NOUN
american_scientific_journal-9669	296	40	,	,	PUNCT
american_scientific_journal-9669	296	41	art	art	NOUN
american_scientific_journal-9669	296	42	.	.	PUNCT
american_scientific_journal-9669	297	1	no	no	INTJ
american_scientific_journal-9669	297	2	.	.	PUNCT
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american_scientific_journal-9669	298	2	,	,	PUNCT
american_scientific_journal-9669	298	3	2019	2019	NUM
american_scientific_journal-9669	298	4	,	,	PUNCT
american_scientific_journal-9669	298	5	accessed	access	VERB
american_scientific_journal-9669	298	6	:	:	PUNCT
american_scientific_journal-9669	298	7	may	may	AUX
american_scientific_journal-9669	298	8	25	25	NUM
american_scientific_journal-9669	298	9	,	,	PUNCT
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american_scientific_journal-9669	298	11	.	.	PUNCT
american_scientific_journal-9669	299	1	[	[	X
american_scientific_journal-9669	299	2	online	online	X
american_scientific_journal-9669	299	3	]	]	X
american_scientific_journal-9669	299	4	.	.	PUNCT
american_scientific_journal-9669	300	1	available	available	ADJ
american_scientific_journal-9669	300	2	:	:	PUNCT
american_scientific_journal-9669	300	3	https://ideas.repec.org//p/unu/wpaper/wp2019-10.html	https://ideas.repec.org//p/unu/wpaper/wp2019-10.html	X
american_scientific_journal-9669	301	1	[	[	X
american_scientific_journal-9669	301	2	24	24	NUM
american_scientific_journal-9669	301	3	]	]	PUNCT
american_scientific_journal-9669	301	4	a.	a.	NOUN
american_scientific_journal-9669	301	5	kayis	kayis	PROPN
american_scientific_journal-9669	301	6	-	-	PUNCT
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american_scientific_journal-9669	301	8	,	,	PUNCT
american_scientific_journal-9669	301	9	“	"	PUNCT
american_scientific_journal-9669	301	10	thin	thin	ADJ
american_scientific_journal-9669	301	11	capitalisation	capitalisation	NOUN
american_scientific_journal-9669	301	12	rules	rule	NOUN
american_scientific_journal-9669	301	13	:	:	PUNCT
american_scientific_journal-9669	301	14	a	a	DET
american_scientific_journal-9669	301	15	second	second	ADV
american_scientific_journal-9669	301	16	-	-	PUNCT
american_scientific_journal-9669	301	17	best	good	ADJ
american_scientific_journal-9669	301	18	solution	solution	NOUN
american_scientific_journal-9669	301	19	to	to	ADP
american_scientific_journal-9669	301	20	the	the	DET
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american_scientific_journal-9669	301	22	-	-	ADJ
american_scientific_journal-9669	301	23	border	border	ADJ
american_scientific_journal-9669	301	24	debt	debt	NOUN
american_scientific_journal-9669	301	25	bias	bias	NOUN
american_scientific_journal-9669	301	26	?	?	PUNCT
american_scientific_journal-9669	301	27	,	,	PUNCT
american_scientific_journal-9669	301	28	”	"	PUNCT
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american_scientific_journal-9669	301	31	,	,	PUNCT
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american_scientific_journal-9669	301	33	.	.	PUNCT
american_scientific_journal-9669	302	1	no	no	INTJ
american_scientific_journal-9669	302	2	.	.	NOUN
american_scientific_journal-9669	303	1	72031	72031	NUM
american_scientific_journal-9669	303	2	,	,	PUNCT
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american_scientific_journal-9669	303	4	.	.	PROPN
american_scientific_journal-9669	303	5	2015	2015	NUM
american_scientific_journal-9669	303	6	,	,	PUNCT
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american_scientific_journal-9669	303	8	:	:	PUNCT
american_scientific_journal-9669	303	9	may	may	AUX
american_scientific_journal-9669	303	10	25	25	NUM
american_scientific_journal-9669	303	11	,	,	PUNCT
american_scientific_journal-9669	303	12	2023	2023	NUM
american_scientific_journal-9669	303	13	.	.	PUNCT
american_scientific_journal-9669	304	1	[	[	X
american_scientific_journal-9669	304	2	online	online	X
american_scientific_journal-9669	304	3	]	]	X
american_scientific_journal-9669	304	4	.	.	PUNCT
american_scientific_journal-9669	305	1	available	available	ADJ
american_scientific_journal-9669	305	2	:	:	PUNCT
american_scientific_journal-9669	306	1	https://ideas.repec.org//p/pra/mprapa/72031.html	https://ideas.repec.org//p/pra/mprapa/72031.html	X
american_scientific_journal-9669	306	2	[	[	X
american_scientific_journal-9669	306	3	25	25	NUM
american_scientific_journal-9669	306	4	]	]	PUNCT
american_scientific_journal-9669	306	5	s.	s.	PROPN
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american_scientific_journal-9669	306	7	,	,	PUNCT
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american_scientific_journal-9669	306	10	,	,	PUNCT
american_scientific_journal-9669	306	11	and	and	CCONJ
american_scientific_journal-9669	306	12	a.	a.	PROPN
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american_scientific_journal-9669	306	14	,	,	PUNCT
american_scientific_journal-9669	306	15	“	"	PUNCT
american_scientific_journal-9669	306	16	tax	tax	NOUN
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american_scientific_journal-9669	306	18	,	,	PUNCT
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american_scientific_journal-9669	306	20	social	social	ADJ
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american_scientific_journal-9669	306	22	,	,	PUNCT
american_scientific_journal-9669	306	23	and	and	CCONJ
american_scientific_journal-9669	306	24	ownership	ownership	NOUN
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american_scientific_journal-9669	306	26	.	.	PUNCT
american_scientific_journal-9669	306	27	”	"	PUNCT
american_scientific_journal-9669	307	1	rochester	rochester	PROPN
american_scientific_journal-9669	307	2	,	,	PUNCT
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american_scientific_journal-9669	307	4	,	,	PUNCT
american_scientific_journal-9669	307	5	aug	aug	PROPN
american_scientific_journal-9669	307	6	.	.	PROPN
american_scientific_journal-9669	307	7	01	01	NUM
american_scientific_journal-9669	307	8	,	,	PUNCT
american_scientific_journal-9669	307	9	2013	2013	NUM
american_scientific_journal-9669	307	10	.	.	PUNCT
american_scientific_journal-9669	307	11	doi	doi	NOUN
american_scientific_journal-9669	307	12	:	:	PUNCT
american_scientific_journal-9669	307	13	10.2139	10.2139	NUM
american_scientific_journal-9669	307	14	/	/	SYM
american_scientific_journal-9669	307	15	ssrn.2304653	ssrn.2304653	PROPN
american_scientific_journal-9669	307	16	.	.	PUNCT
american_scientific_journal-9669	308	1	[	[	X
american_scientific_journal-9669	308	2	26	26	NUM
american_scientific_journal-9669	308	3	]	]	X
american_scientific_journal-9669	308	4	f.	f.	PROPN
american_scientific_journal-9669	308	5	modigliani	modigliani	PROPN
american_scientific_journal-9669	308	6	and	and	CCONJ
american_scientific_journal-9669	308	7	m.	m.	PROPN
american_scientific_journal-9669	308	8	h.	h.	PROPN
american_scientific_journal-9669	308	9	miller	miller	PROPN
american_scientific_journal-9669	308	10	,	,	PUNCT
american_scientific_journal-9669	308	11	“	"	PUNCT
american_scientific_journal-9669	308	12	the	the	DET
american_scientific_journal-9669	308	13	cost	cost	NOUN
american_scientific_journal-9669	308	14	of	of	ADP
american_scientific_journal-9669	308	15	capital	capital	NOUN
american_scientific_journal-9669	308	16	,	,	PUNCT
american_scientific_journal-9669	308	17	corporation	corporation	NOUN
american_scientific_journal-9669	308	18	finance	finance	NOUN
american_scientific_journal-9669	308	19	and	and	CCONJ
american_scientific_journal-9669	308	20	the	the	DET
american_scientific_journal-9669	308	21	theory	theory	NOUN
american_scientific_journal-9669	308	22	of	of	ADP
american_scientific_journal-9669	308	23	investment	investment	NOUN
american_scientific_journal-9669	308	24	,	,	PUNCT
american_scientific_journal-9669	308	25	”	"	PUNCT
american_scientific_journal-9669	308	26	the	the	DET
american_scientific_journal-9669	308	27	american	american	PROPN
american_scientific_journal-9669	308	28	economic	economic	PROPN
american_scientific_journal-9669	308	29	review	review	PROPN
american_scientific_journal-9669	308	30	,	,	PUNCT
american_scientific_journal-9669	308	31	vol	vol	NOUN
american_scientific_journal-9669	308	32	.	.	PROPN
american_scientific_journal-9669	308	33	48	48	NUM
american_scientific_journal-9669	308	34	,	,	PUNCT
american_scientific_journal-9669	308	35	no	no	INTJ
american_scientific_journal-9669	308	36	.	.	NOUN
american_scientific_journal-9669	308	37	3	3	NUM
american_scientific_journal-9669	308	38	,	,	PUNCT
american_scientific_journal-9669	308	39	pp	pp	ADJ
american_scientific_journal-9669	308	40	.	.	PUNCT
american_scientific_journal-9669	309	1	261–297	261–297	NUM
american_scientific_journal-9669	309	2	,	,	PUNCT
american_scientific_journal-9669	309	3	1958	1958	NUM
american_scientific_journal-9669	309	4	.	.	PUNCT
american_scientific_journal-9669	310	1	[	[	X
american_scientific_journal-9669	310	2	27	27	NUM
american_scientific_journal-9669	310	3	]	]	X
american_scientific_journal-9669	310	4	f.	f.	PROPN
american_scientific_journal-9669	310	5	modigliani	modigliani	PROPN
american_scientific_journal-9669	310	6	and	and	CCONJ
american_scientific_journal-9669	310	7	m.	m.	PROPN
american_scientific_journal-9669	310	8	h.	h.	PROPN
american_scientific_journal-9669	310	9	miller	miller	PROPN
american_scientific_journal-9669	310	10	,	,	PUNCT
american_scientific_journal-9669	310	11	“	"	PUNCT
american_scientific_journal-9669	310	12	corporate	corporate	ADJ
american_scientific_journal-9669	310	13	income	income	NOUN
american_scientific_journal-9669	310	14	taxes	taxis	NOUN
american_scientific_journal-9669	310	15	and	and	CCONJ
american_scientific_journal-9669	310	16	the	the	DET
american_scientific_journal-9669	310	17	cost	cost	NOUN
american_scientific_journal-9669	310	18	of	of	ADP
american_scientific_journal-9669	310	19	capital	capital	NOUN
american_scientific_journal-9669	310	20	:	:	PUNCT
american_scientific_journal-9669	310	21	a	a	DET
american_scientific_journal-9669	310	22	correction	correction	NOUN
american_scientific_journal-9669	310	23	,	,	PUNCT
american_scientific_journal-9669	310	24	”	"	PUNCT
american_scientific_journal-9669	310	25	the	the	DET
american_scientific_journal-9669	310	26	american	american	PROPN
american_scientific_journal-9669	310	27	economic	economic	PROPN
american_scientific_journal-9669	310	28	review	review	PROPN
american_scientific_journal-9669	310	29	,	,	PUNCT
american_scientific_journal-9669	310	30	vol	vol	NOUN
american_scientific_journal-9669	310	31	.	.	PROPN
american_scientific_journal-9669	311	1	53	53	NUM
american_scientific_journal-9669	311	2	,	,	PUNCT
american_scientific_journal-9669	311	3	no	no	INTJ
american_scientific_journal-9669	311	4	.	.	NOUN
american_scientific_journal-9669	311	5	3	3	NUM
american_scientific_journal-9669	311	6	,	,	PUNCT
american_scientific_journal-9669	311	7	pp	pp	ADJ
american_scientific_journal-9669	311	8	.	.	PUNCT
american_scientific_journal-9669	312	1	433–443	433–443	NUM
american_scientific_journal-9669	312	2	,	,	PUNCT
american_scientific_journal-9669	312	3	1963	1963	NUM
american_scientific_journal-9669	312	4	.	.	PUNCT
american_scientific_journal-9669	313	1	[	[	X
american_scientific_journal-9669	313	2	28	28	NUM
american_scientific_journal-9669	313	3	]	]	PUNCT
american_scientific_journal-9669	313	4	ocde	ocde	NOUN
american_scientific_journal-9669	313	5	,	,	PUNCT
american_scientific_journal-9669	313	6	“	"	PUNCT
american_scientific_journal-9669	313	7	chapitre	chapitre	NOUN
american_scientific_journal-9669	313	8	5	5	NUM
american_scientific_journal-9669	313	9	.	.	PUNCT
american_scientific_journal-9669	313	10	fiscalité	fiscalité	PROPN
american_scientific_journal-9669	313	11	et	et	PROPN
american_scientific_journal-9669	313	12	croissance	croissance	PROPN
american_scientific_journal-9669	313	13	économique	économique	PROPN
american_scientific_journal-9669	313	14	,	,	PUNCT
american_scientific_journal-9669	313	15	”	"	PUNCT
american_scientific_journal-9669	313	16	réformes	réforme	NOUN
american_scientific_journal-9669	313	17	économiques	économique	NOUN
american_scientific_journal-9669	313	18	,	,	PUNCT
american_scientific_journal-9669	313	19	vol	vol	NOUN
american_scientific_journal-9669	313	20	.	.	PROPN
american_scientific_journal-9669	313	21	5	5	NUM
american_scientific_journal-9669	313	22	,	,	PUNCT
american_scientific_journal-9669	313	23	no	no	INTJ
american_scientific_journal-9669	313	24	.	.	NOUN
american_scientific_journal-9669	313	25	1	1	NUM
american_scientific_journal-9669	313	26	,	,	PUNCT
american_scientific_journal-9669	313	27	pp	pp	ADJ
american_scientific_journal-9669	313	28	.	.	PUNCT
american_scientific_journal-9669	314	1	146–168	146–168	NUM
american_scientific_journal-9669	314	2	,	,	PUNCT
american_scientific_journal-9669	314	3	2009	2009	NUM
american_scientific_journal-9669	314	4	.	.	PUNCT
american_scientific_journal-9669	315	1	[	[	X
american_scientific_journal-9669	315	2	29	29	NUM
american_scientific_journal-9669	315	3	]	]	PUNCT
american_scientific_journal-9669	315	4	ocde	ocde	VERB
american_scientific_journal-9669	315	5	,	,	PUNCT
american_scientific_journal-9669	315	6	“	"	PUNCT
american_scientific_journal-9669	315	7	note	note	VERB
american_scientific_journal-9669	315	8	de	de	X
american_scientific_journal-9669	315	9	synthèse	synthèse	PROPN
american_scientific_journal-9669	315	10	.	.	PUNCT
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american_scientific_journal-9669	316	2	des	des	PROPN
american_scientific_journal-9669	316	3	entreprises	entreprise	NOUN
american_scientific_journal-9669	316	4	multinationales	multinationales	PROPN
american_scientific_journal-9669	316	5	.	.	PUNCT
american_scientific_journal-9669	317	1	érosion	érosion	NOUN
american_scientific_journal-9669	317	2	de	de	X
american_scientific_journal-9669	317	3	la	la	PROPN
american_scientific_journal-9669	317	4	base	base	PROPN
american_scientific_journal-9669	317	5	d’imposition	d’imposition	PROPN
american_scientific_journal-9669	317	6	et	et	PROPN
american_scientific_journal-9669	317	7	transfert	transfert	PROPN
american_scientific_journal-9669	317	8	de	de	PROPN
american_scientific_journal-9669	317	9	bénéfices	bénéfices	PROPN
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american_scientific_journal-9669	317	11	.	.	PUNCT
american_scientific_journal-9669	317	12	”	"	PUNCT
american_scientific_journal-9669	318	1	editions	edition	NOUN
american_scientific_journal-9669	318	2	ocde	ocde	VERB
american_scientific_journal-9669	318	3	.	.	PUNCT
american_scientific_journal-9669	318	4	,	,	PUNCT
american_scientific_journal-9669	318	5	2015	2015	NUM
american_scientific_journal-9669	318	6	.	.	PUNCT
american_scientific_journal-9669	319	1	[	[	X
american_scientific_journal-9669	319	2	online	online	X
american_scientific_journal-9669	319	3	]	]	X
american_scientific_journal-9669	319	4	.	.	PUNCT
american_scientific_journal-9669	320	1	available	available	ADJ
american_scientific_journal-9669	320	2	:	:	PUNCT
american_scientific_journal-9669	320	3	www.oecd.org/policy-briefs	www.oecd.org/policy-brief	NOUN
american_scientific_journal-9669	320	4	.	.	PUNCT
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american_scientific_journal-9669	321	2	30	30	NUM
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american_scientific_journal-9669	321	4	ocde	ocde	NOUN
american_scientific_journal-9669	321	5	,	,	PUNCT
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american_scientific_journal-9669	321	7	l’érosion	l’érosion	PROPN
american_scientific_journal-9669	321	8	de	de	X
american_scientific_journal-9669	321	9	la	la	PROPN
american_scientific_journal-9669	321	10	base	base	PROPN
american_scientific_journal-9669	321	11	d’imposition	d’imposition	NOUN
american_scientific_journal-9669	321	12	faisant	faisant	ADJ
american_scientific_journal-9669	321	13	intervenir	intervenir	PROPN
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american_scientific_journal-9669	321	15	déductions	déduction	NOUN
american_scientific_journal-9669	321	16	d’intérêts	d’intérêts	NOUN
american_scientific_journal-9669	321	17	et	et	NOUN
american_scientific_journal-9669	321	18	d’autres	d’autre	VERB
american_scientific_journal-9669	321	19	frais	frais	PROPN
american_scientific_journal-9669	321	20	financiers	financier	NOUN
american_scientific_journal-9669	321	21	,	,	PUNCT
american_scientific_journal-9669	321	22	action	action	NOUN
american_scientific_journal-9669	321	23	4	4	NUM
american_scientific_journal-9669	321	24	version	version	NOUN
american_scientific_journal-9669	321	25	actualisée	actualisée	NOUN
american_scientific_journal-9669	321	26	2016	2016	NUM
american_scientific_journal-9669	321	27	:	:	PUNCT
american_scientific_journal-9669	321	28	cadre	cadre	NOUN
american_scientific_journal-9669	321	29	inclusif	inclusif	VERB
american_scientific_journal-9669	321	30	sur	sur	PROPN
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american_scientific_journal-9669	321	33	.	.	PUNCT
american_scientific_journal-9669	322	1	in	in	ADP
american_scientific_journal-9669	322	2	projet	projet	PROPN
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american_scientific_journal-9669	322	4	/	/	SYM
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american_scientific_journal-9669	322	6	sur	sur	PROPN
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american_scientific_journal-9669	322	8	de	de	X
american_scientific_journal-9669	322	9	la	la	PROPN
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american_scientific_journal-9669	322	12	et	et	NOUN
american_scientific_journal-9669	322	13	le	le	X
american_scientific_journal-9669	322	14	transfert	transfert	PROPN
american_scientific_journal-9669	322	15	de	de	PROPN
american_scientific_journal-9669	322	16	bénéfices	bénéfices	PROPN
american_scientific_journal-9669	322	17	.	.	PUNCT
american_scientific_journal-9669	323	1	oecd	oecd	PROPN
american_scientific_journal-9669	323	2	,	,	PUNCT
american_scientific_journal-9669	323	3	2016	2016	NUM
american_scientific_journal-9669	323	4	.	.	PUNCT
american_scientific_journal-9669	324	1	doi	doi	NOUN
american_scientific_journal-9669	324	2	:	:	PUNCT
american_scientific_journal-9669	324	3	10.1787/9789264268357	10.1787/9789264268357	NUM
american_scientific_journal-9669	324	4	-	-	PUNCT
american_scientific_journal-9669	324	5	fr	fr	NOUN
american_scientific_journal-9669	324	6	.	.	PUNCT
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american_scientific_journal-9669	325	2	31	31	NUM
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american_scientific_journal-9669	325	4	oecd	oecd	PROPN
american_scientific_journal-9669	325	5	,	,	PUNCT
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american_scientific_journal-9669	325	7	de	de	X
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american_scientific_journal-9669	325	9	sur	sur	PROPN
american_scientific_journal-9669	325	10	les	les	X
american_scientific_journal-9669	325	11	sociétés	sociétés	PROPN
american_scientific_journal-9669	325	12	,	,	PUNCT
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american_scientific_journal-9669	325	14	édition	édition	PROPN
american_scientific_journal-9669	325	15	.	.	PUNCT
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american_scientific_journal-9669	326	2	:	:	PUNCT
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american_scientific_journal-9669	326	4	for	for	ADP
american_scientific_journal-9669	326	5	economic	economic	ADJ
american_scientific_journal-9669	326	6	co	co	NOUN
american_scientific_journal-9669	326	7	-	-	NOUN
american_scientific_journal-9669	326	8	operation	operation	NOUN
american_scientific_journal-9669	326	9	and	and	CCONJ
american_scientific_journal-9669	326	10	development	development	NOUN
american_scientific_journal-9669	326	11	,	,	PUNCT
american_scientific_journal-9669	326	12	2023	2023	NUM
american_scientific_journal-9669	326	13	.	.	PUNCT
american_scientific_journal-9669	327	1	accessed	access	VERB
american_scientific_journal-9669	327	2	:	:	PUNCT
american_scientific_journal-9669	327	3	may	may	AUX
american_scientific_journal-9669	327	4	25	25	NUM
american_scientific_journal-9669	327	5	,	,	PUNCT
american_scientific_journal-9669	327	6	2023	2023	NUM
american_scientific_journal-9669	327	7	.	.	PUNCT
american_scientific_journal-9669	328	1	[	[	X
american_scientific_journal-9669	328	2	online	online	X
american_scientific_journal-9669	328	3	]	]	X
american_scientific_journal-9669	328	4	.	.	PUNCT
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american_scientific_journal-9669	329	2	:	:	PUNCT
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american_scientific_journal-9669	329	4	american	american	ADJ
american_scientific_journal-9669	329	5	academic	academic	ADJ
american_scientific_journal-9669	329	6	scientific	scientific	ADJ
american_scientific_journal-9669	329	7	research	research	NOUN
american_scientific_journal-9669	329	8	journal	journal	NOUN
american_scientific_journal-9669	329	9	for	for	ADP
american_scientific_journal-9669	329	10	engineering	engineering	NOUN
american_scientific_journal-9669	329	11	,	,	PUNCT
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american_scientific_journal-9669	329	13	,	,	PUNCT
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american_scientific_journal-9669	329	16	96	96	NUM
american_scientific_journal-9669	329	17	,	,	PUNCT
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american_scientific_journal-9669	329	20	-	-	SYM
american_scientific_journal-9669	329	21	165	165	NUM
american_scientific_journal-9669	329	22	165	165	NUM
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american_scientific_journal-9669	329	32	and	and	CCONJ
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american_scientific_journal-9669	329	34	in	in	ADP
american_scientific_journal-9669	329	35	the	the	DET
american_scientific_journal-9669	329	36	world	world	NOUN
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american_scientific_journal-9669	329	38	-	-	PUNCT
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american_scientific_journal-9669	329	40	debt	debt	NOUN
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american_scientific_journal-9669	329	42	framework	framework	NOUN
american_scientific_journal-9669	329	43	for	for	ADP
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american_scientific_journal-9669	329	45	-	-	PUNCT
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american_scientific_journal-9669	329	47	countries	country	NOUN
american_scientific_journal-9669	329	48	,	,	PUNCT
american_scientific_journal-9669	329	49	”	"	PUNCT
american_scientific_journal-9669	329	50	imf	imf	PROPN
american_scientific_journal-9669	329	51	working	work	VERB
american_scientific_journal-9669	329	52	papers	paper	NOUN
american_scientific_journal-9669	329	53	,	,	PUNCT
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american_scientific_journal-9669	329	57	,	,	PUNCT
american_scientific_journal-9669	329	58	accessed	access	VERB
american_scientific_journal-9669	329	59	:	:	PUNCT
american_scientific_journal-9669	329	60	may	may	AUX
american_scientific_journal-9669	329	61	24	24	NUM
american_scientific_journal-9669	329	62	,	,	PUNCT
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american_scientific_journal-9669	329	64	.	.	PUNCT
american_scientific_journal-9669	330	1	[	[	X
american_scientific_journal-9669	330	2	online	online	X
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american_scientific_journal-9669	330	4	.	.	PUNCT
american_scientific_journal-9669	331	1	available	available	ADJ
american_scientific_journal-9669	331	2	:	:	PUNCT
american_scientific_journal-9669	331	3	https://www.academia.edu/51981238/assessing_bias_and_accuracy_in_the_world_bank_imfs	https://www.academia.edu/51981238/assessing_bias_and_accuracy_in_the_world_bank_imfs	PUNCT
american_scientific_journal-9669	332	1	_	_	PUNCT
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american_scientific_journal-9669	333	4	]	]	PUNCT
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american_scientific_journal-9669	333	17	”	"	PUNCT
american_scientific_journal-9669	334	1	2023	2023	NUM
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american_scientific_journal-9669	335	1	[	[	X
american_scientific_journal-9669	335	2	online	online	X
american_scientific_journal-9669	335	3	]	]	X
american_scientific_journal-9669	335	4	.	.	PUNCT
american_scientific_journal-9669	336	1	available	available	ADJ
american_scientific_journal-9669	336	2	:	:	PUNCT
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american_scientific_journal-9669	337	7	la	la	PROPN
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american_scientific_journal-9669	337	9	,	,	PUNCT
american_scientific_journal-9669	337	10	“	"	PUNCT
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american_scientific_journal-9669	337	12	général	général	X
american_scientific_journal-9669	337	13	des	des	X
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american_scientific_journal-9669	337	16	”	"	PUNCT
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american_scientific_journal-9669	338	7	.	.	PUNCT
american_scientific_journal-9669	339	1	[	[	X
american_scientific_journal-9669	339	2	online	online	X
american_scientific_journal-9669	339	3	]	]	X
american_scientific_journal-9669	339	4	.	.	PUNCT
american_scientific_journal-9669	340	1	available	available	ADJ
american_scientific_journal-9669	340	2	:	:	PUNCT
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american_scientific_journal-9669	340	14	des	des	X
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american_scientific_journal-9669	341	2	:	:	PUNCT
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american_scientific_journal-9669	341	4	24	24	NUM
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american_scientific_journal-9669	342	1	[	[	X
american_scientific_journal-9669	342	2	online	online	X
american_scientific_journal-9669	342	3	]	]	X
american_scientific_journal-9669	342	4	.	.	PUNCT
american_scientific_journal-9669	343	1	available	available	ADJ
american_scientific_journal-9669	343	2	:	:	PUNCT
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american_scientific_journal-9669	344	1	[	[	X
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american_scientific_journal-9669	344	11	des	des	X
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american_scientific_journal-9669	345	1	2023	2023	NUM
american_scientific_journal-9669	345	2	.	.	PUNCT
american_scientific_journal-9669	346	1	[	[	X
american_scientific_journal-9669	346	2	online	online	X
american_scientific_journal-9669	346	3	]	]	X
american_scientific_journal-9669	346	4	.	.	PUNCT
american_scientific_journal-9669	347	1	available	available	ADJ
american_scientific_journal-9669	347	2	:	:	PUNCT
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american_scientific_journal-9669	347	5	37	37	NUM
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american_scientific_journal-9669	347	9	,	,	PUNCT
american_scientific_journal-9669	347	10	“	"	PUNCT
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american_scientific_journal-9669	347	13	bias	bias	NOUN
american_scientific_journal-9669	347	14	in	in	ADP
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american_scientific_journal-9669	347	17	taxation	taxation	NOUN
american_scientific_journal-9669	347	18	,	,	PUNCT
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american_scientific_journal-9669	347	24	,	,	PUNCT
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american_scientific_journal-9669	347	26	.	.	PUNCT
american_scientific_journal-9669	348	1	no	no	INTJ
american_scientific_journal-9669	348	2	.	.	NOUN
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american_scientific_journal-9669	349	2	,	,	PUNCT
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american_scientific_journal-9669	349	4	,	,	PUNCT
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american_scientific_journal-9669	349	6	:	:	PUNCT
american_scientific_journal-9669	349	7	may	may	AUX
american_scientific_journal-9669	349	8	25	25	NUM
american_scientific_journal-9669	349	9	,	,	PUNCT
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american_scientific_journal-9669	350	1	[	[	X
american_scientific_journal-9669	350	2	online	online	X
american_scientific_journal-9669	350	3	]	]	X
american_scientific_journal-9669	350	4	.	.	PUNCT
american_scientific_journal-9669	351	1	available	available	ADJ
american_scientific_journal-9669	351	2	:	:	PUNCT
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american_scientific_journal-9669	352	7	,	,	PUNCT
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american_scientific_journal-9669	352	11	,	,	PUNCT
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american_scientific_journal-9669	352	17	,	,	PUNCT
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american_scientific_journal-9669	352	20	,	,	PUNCT
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american_scientific_journal-9669	352	22	k.	k.	PROPN
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american_scientific_journal-9669	352	24	,	,	PUNCT
american_scientific_journal-9669	352	25	“	"	PUNCT
american_scientific_journal-9669	352	26	the	the	DET
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american_scientific_journal-9669	352	28	of	of	ADP
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american_scientific_journal-9669	352	30	reforms	reform	NOUN
american_scientific_journal-9669	352	31	to	to	PART
american_scientific_journal-9669	352	32	address	address	VERB
american_scientific_journal-9669	352	33	the	the	DET
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american_scientific_journal-9669	352	35	-	-	PUNCT
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american_scientific_journal-9669	352	41	of	of	ADP
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american_scientific_journal-9669	352	47	rates	rate	NOUN
american_scientific_journal-9669	352	48	,	,	PUNCT
american_scientific_journal-9669	352	49	”	"	PUNCT
american_scientific_journal-9669	352	50	zew	zew	NOUN
american_scientific_journal-9669	352	51	expertises	expertise	NOUN
american_scientific_journal-9669	352	52	,	,	PUNCT
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american_scientific_journal-9669	352	56	,	,	PUNCT
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american_scientific_journal-9669	352	58	,	,	PUNCT
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american_scientific_journal-9669	352	60	:	:	PUNCT
american_scientific_journal-9669	352	61	may	may	AUX
american_scientific_journal-9669	352	62	25	25	NUM
american_scientific_journal-9669	352	63	,	,	PUNCT
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american_scientific_journal-9669	352	65	.	.	PUNCT
american_scientific_journal-9669	353	1	[	[	X
american_scientific_journal-9669	353	2	online	online	X
american_scientific_journal-9669	353	3	]	]	X
american_scientific_journal-9669	353	4	.	.	PUNCT
american_scientific_journal-9669	354	1	available	available	ADJ
american_scientific_journal-9669	354	2	:	:	PUNCT
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american_scientific_journal-9669	355	1	[	[	X
american_scientific_journal-9669	355	2	39	39	NUM
american_scientific_journal-9669	355	3	]	]	PUNCT
american_scientific_journal-9669	355	4	taxation	taxation	NOUN
american_scientific_journal-9669	355	5	papers	paper	NOUN
american_scientific_journal-9669	355	6	no	no	DET
american_scientific_journal-9669	355	7	50	50	NUM
american_scientific_journal-9669	355	8	,	,	PUNCT
american_scientific_journal-9669	355	9	“	"	PUNCT
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american_scientific_journal-9669	355	11	bias	bias	NOUN
american_scientific_journal-9669	355	12	in	in	ADP
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american_scientific_journal-9669	355	20	crises	crisis	NOUN
american_scientific_journal-9669	355	21	in	in	ADP
american_scientific_journal-9669	355	22	the	the	DET
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american_scientific_journal-9669	355	26	by	by	ADP
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american_scientific_journal-9669	355	35	,	,	PUNCT
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american_scientific_journal-9669	355	39	”	"	PUNCT
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american_scientific_journal-9669	355	41	.	.	PUNCT
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american_scientific_journal-9669	356	6	project	project	PROPN
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american_scientific_journal-9669	356	8	paper	paper	NOUN
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american_scientific_journal-9669	356	12	-	-	SYM
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american_scientific_journal-9669	356	14	,	,	PUNCT
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american_scientific_journal-9669	356	17	the	the	DET
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american_scientific_journal-9669	356	19	income	income	NOUN
american_scientific_journal-9669	356	20	tax	tax	NOUN
american_scientific_journal-9669	356	21	.	.	PUNCT
american_scientific_journal-9669	357	1	written	write	VERB
american_scientific_journal-9669	357	2	by	by	ADP
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american_scientific_journal-9669	357	4	d.	d.	PROPN
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american_scientific_journal-9669	357	6	.	.	PUNCT
american_scientific_journal-9669	357	7	”	"	PUNCT
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american_scientific_journal-9669	358	2	.	.	PUNCT
american_scientific_journal-9669	359	1	[	[	X
american_scientific_journal-9669	359	2	41	41	NUM
american_scientific_journal-9669	359	3	]	]	X
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american_scientific_journal-9669	359	6	,	,	PUNCT
american_scientific_journal-9669	359	7	“	"	PUNCT
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american_scientific_journal-9669	359	10	bias	bias	NOUN
american_scientific_journal-9669	359	11	:	:	PUNCT
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american_scientific_journal-9669	359	22	and	and	CCONJ
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american_scientific_journal-9669	359	24	,	,	PUNCT
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american_scientific_journal-9669	359	26	.	.	PUNCT
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american_scientific_journal-9669	361	5	s.	s.	PROPN
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american_scientific_journal-9669	361	10	,	,	PUNCT
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american_scientific_journal-9669	361	24	corporate	corporate	ADJ
american_scientific_journal-9669	361	25	tax	tax	NOUN
american_scientific_journal-9669	361	26	systems	system	NOUN
american_scientific_journal-9669	361	27	:	:	PUNCT
american_scientific_journal-9669	361	28	taxing	tax	VERB
american_scientific_journal-9669	361	29	business	business	NOUN
american_scientific_journal-9669	361	30	income	income	NOUN
american_scientific_journal-9669	361	31	once	once	ADV
american_scientific_journal-9669	361	32	.	.	PUNCT
american_scientific_journal-9669	362	1	washington	washington	PROPN
american_scientific_journal-9669	362	2	,	,	PUNCT
american_scientific_journal-9669	362	3	dc	dc	PROPN
american_scientific_journal-9669	362	4	:	:	PUNCT
american_scientific_journal-9669	362	5	the	the	DET
american_scientific_journal-9669	362	6	dept	dept	NOUN
american_scientific_journal-9669	362	7	.	.	PROPN
american_scientific_journal-9669	362	8	,	,	PUNCT
american_scientific_journal-9669	362	9	1992	1992	NUM
american_scientific_journal-9669	362	10	.	.	PUNCT