id	sid	tid	token	lemma	pos
spir-8889	1	1	1	1	NUM
spir-8889	1	2	taxation	taxation	NOUN
spir-8889	1	3	of	of	ADP
spir-8889	1	4	virtual	virtual	ADJ
spir-8889	1	5	world	world	NOUN
spir-8889	1	6	economies	economy	NOUN
spir-8889	1	7	:	:	PUNCT
spir-8889	1	8	an	an	DET
spir-8889	1	9	empirical	empirical	ADJ
spir-8889	1	10	review	review	NOUN
spir-8889	1	11	dr	dr	PROPN
spir-8889	1	12	.	.	PROPN
spir-8889	1	13	jamie	jamie	PROPN
spir-8889	1	14	s.	s.	PROPN
spir-8889	1	15	switzer	switzer	PROPN
spir-8889	1	16	colorado	colorado	PROPN
spir-8889	1	17	state	state	PROPN
spir-8889	1	18	university	university	PROPN
spir-8889	1	19	united	united	PROPN
spir-8889	1	20	states	states	PROPN
spir-8889	1	21	of	of	ADP
spir-8889	1	22	america	america	PROPN
spir-8889	1	23	jamie.switzer@colostate.edu	jamie.switzer@colostate.edu	PROPN
spir-8889	1	24	dr	dr	PROPN
spir-8889	1	25	.	.	PROPN
spir-8889	1	26	ralph	ralph	PROPN
spir-8889	1	27	v.	v.	PROPN
spir-8889	1	28	switzer	switzer	PROPN
spir-8889	1	29	jr	jr	PROPN
spir-8889	1	30	.	.	PROPN
spir-8889	1	31	,	,	PUNCT
spir-8889	1	32	j.d	j.d	PROPN
spir-8889	1	33	.	.	PROPN
spir-8889	1	34	,	,	PUNCT
spir-8889	1	35	c.p.a	c.p.a	PROPN
spir-8889	1	36	.	.	PUNCT
spir-8889	1	37	colorado	colorado	PROPN
spir-8889	1	38	state	state	PROPN
spir-8889	1	39	university	university	PROPN
spir-8889	1	40	united	united	PROPN
spir-8889	1	41	states	states	PROPN
spir-8889	1	42	of	of	ADP
spir-8889	1	43	america	america	PROPN
spir-8889	1	44	ralph.switzer@colostate.edu	ralph.switzer@colostate.edu	PROPN
spir-8889	1	45	abstract	abstract	ADJ
spir-8889	1	46	experts	expert	NOUN
spir-8889	1	47	are	be	AUX
spir-8889	1	48	divided	divide	VERB
spir-8889	1	49	as	as	ADP
spir-8889	1	50	to	to	ADP
spir-8889	1	51	the	the	DET
spir-8889	1	52	feasibility	feasibility	NOUN
spir-8889	1	53	of	of	ADP
spir-8889	1	54	taxation	taxation	NOUN
spir-8889	1	55	of	of	ADP
spir-8889	1	56	virtual	virtual	ADJ
spir-8889	1	57	economies	economy	NOUN
spir-8889	1	58	.	.	PUNCT
spir-8889	2	1	we	we	PRON
spir-8889	2	2	argue	argue	VERB
spir-8889	2	3	that	that	SCONJ
spir-8889	2	4	virtual	virtual	ADJ
spir-8889	2	5	transactions	transaction	NOUN
spir-8889	2	6	are	be	AUX
spir-8889	2	7	already	already	ADV
spir-8889	2	8	subject	subject	ADJ
spir-8889	2	9	to	to	ADP
spir-8889	2	10	taxation	taxation	NOUN
spir-8889	2	11	under	under	ADP
spir-8889	2	12	current	current	ADJ
spir-8889	2	13	u.s	u.s	PROPN
spir-8889	2	14	.	.	PROPN
spir-8889	2	15	law	law	NOUN
spir-8889	2	16	as	as	ADV
spir-8889	2	17	well	well	ADV
spir-8889	2	18	as	as	ADP
spir-8889	2	19	possibly	possibly	ADV
spir-8889	2	20	the	the	DET
spir-8889	2	21	tax	tax	NOUN
spir-8889	2	22	laws	law	NOUN
spir-8889	2	23	of	of	ADP
spir-8889	2	24	other	other	ADJ
spir-8889	2	25	countries	country	NOUN
spir-8889	2	26	,	,	PUNCT
spir-8889	2	27	whether	whether	SCONJ
spir-8889	2	28	taking	take	VERB
spir-8889	2	29	place	place	NOUN
spir-8889	2	30	in	in	ADP
spir-8889	2	31	game	game	NOUN
spir-8889	2	32	worlds	world	NOUN
spir-8889	2	33	or	or	CCONJ
spir-8889	2	34	unscripted	unscripted	ADJ
spir-8889	2	35	worlds	world	NOUN
spir-8889	2	36	.	.	PUNCT
spir-8889	3	1	this	this	PRON
spir-8889	3	2	would	would	AUX
spir-8889	3	3	include	include	VERB
spir-8889	3	4	virtual	virtual	ADJ
spir-8889	3	5	-	-	PUNCT
spir-8889	3	6	to	to	ADP
spir-8889	3	7	-	-	PUNCT
spir-8889	3	8	virtual	virtual	ADJ
spir-8889	3	9	transactions	transaction	NOUN
spir-8889	3	10	as	as	ADV
spir-8889	3	11	well	well	ADV
spir-8889	3	12	as	as	ADP
spir-8889	3	13	virtual	virtual	ADJ
spir-8889	3	14	-	-	PUNCT
spir-8889	3	15	to	to	ADP
spir-8889	3	16	-	-	PUNCT
spir-8889	3	17	real	real	ADJ
spir-8889	3	18	transactions	transaction	NOUN
spir-8889	3	19	,	,	PUNCT
spir-8889	3	20	at	at	ADP
spir-8889	3	21	any	any	DET
spir-8889	3	22	point	point	NOUN
spir-8889	3	23	in	in	ADP
spir-8889	3	24	time	time	NOUN
spir-8889	3	25	that	that	SCONJ
spir-8889	3	26	the	the	DET
spir-8889	3	27	u.s	u.s	PROPN
spir-8889	3	28	.	.	PROPN
spir-8889	3	29	internal	internal	PROPN
spir-8889	3	30	revenue	revenue	NOUN
spir-8889	3	31	service	service	NOUN
spir-8889	3	32	(	(	PUNCT
spir-8889	3	33	irs	irs	PROPN
spir-8889	3	34	)	)	PUNCT
spir-8889	3	35	should	should	AUX
spir-8889	3	36	decide	decide	VERB
spir-8889	3	37	to	to	PART
spir-8889	3	38	enforce	enforce	VERB
spir-8889	3	39	the	the	DET
spir-8889	3	40	current	current	ADJ
spir-8889	3	41	law	law	NOUN
spir-8889	3	42	.	.	PUNCT
spir-8889	4	1	there	there	PRON
spir-8889	4	2	is	be	VERB
spir-8889	4	3	no	no	DET
spir-8889	4	4	need	need	NOUN
spir-8889	4	5	for	for	ADP
spir-8889	4	6	new	new	ADJ
spir-8889	4	7	legislation	legislation	NOUN
spir-8889	4	8	amending	amend	VERB
spir-8889	4	9	the	the	DET
spir-8889	4	10	current	current	ADJ
spir-8889	4	11	u.s	u.s	PROPN
spir-8889	4	12	.	.	PROPN
spir-8889	4	13	tax	tax	PROPN
spir-8889	4	14	code	code	NOUN
spir-8889	4	15	in	in	ADP
spir-8889	4	16	order	order	NOUN
spir-8889	4	17	for	for	SCONJ
spir-8889	4	18	the	the	DET
spir-8889	4	19	irs	irs	PROPN
spir-8889	4	20	to	to	PART
spir-8889	4	21	begin	begin	VERB
spir-8889	4	22	enforcement	enforcement	NOUN
spir-8889	4	23	;	;	PUNCT
spir-8889	4	24	in	in	ADP
spir-8889	4	25	fact	fact	NOUN
spir-8889	4	26	,	,	PUNCT
spir-8889	4	27	given	give	VERB
spir-8889	4	28	the	the	DET
spir-8889	4	29	strategic	strategic	ADJ
spir-8889	4	30	approach	approach	NOUN
spir-8889	4	31	employed	employ	VERB
spir-8889	4	32	in	in	ADP
spir-8889	4	33	the	the	DET
spir-8889	4	34	current	current	ADJ
spir-8889	4	35	u.s	u.s	PROPN
spir-8889	4	36	.	.	PROPN
spir-8889	4	37	tax	tax	PROPN
spir-8889	4	38	code	code	PROPN
spir-8889	4	39	,	,	PUNCT
spir-8889	4	40	amendments	amendment	NOUN
spir-8889	4	41	relating	relate	VERB
spir-8889	4	42	specifically	specifically	ADV
spir-8889	4	43	to	to	ADP
spir-8889	4	44	virtual	virtual	ADJ
spir-8889	4	45	transactions	transaction	NOUN
spir-8889	4	46	might	might	AUX
spir-8889	4	47	actually	actually	ADV
spir-8889	4	48	weaken	weaken	VERB
spir-8889	4	49	the	the	DET
spir-8889	4	50	application	application	NOUN
spir-8889	4	51	of	of	ADP
spir-8889	4	52	the	the	DET
spir-8889	4	53	law	law	NOUN
spir-8889	4	54	as	as	SCONJ
spir-8889	4	55	now	now	ADV
spir-8889	4	56	written	write	VERB
spir-8889	4	57	.	.	PUNCT
spir-8889	5	1	this	this	PRON
spir-8889	5	2	is	be	AUX
spir-8889	5	3	because	because	SCONJ
spir-8889	5	4	the	the	DET
spir-8889	5	5	strategic	strategic	ADJ
spir-8889	5	6	approach	approach	NOUN
spir-8889	5	7	within	within	ADP
spir-8889	5	8	the	the	DET
spir-8889	5	9	tax	tax	NOUN
spir-8889	5	10	code	code	NOUN
spir-8889	5	11	is	be	AUX
spir-8889	5	12	that	that	SCONJ
spir-8889	5	13	taxation	taxation	NOUN
spir-8889	5	14	of	of	ADP
spir-8889	5	15	income	income	NOUN
spir-8889	5	16	is	be	AUX
spir-8889	5	17	an	an	DET
spir-8889	5	18	‘	'	PUNCT
spir-8889	5	19	all	all	DET
spir-8889	5	20	inclusive	inclusive	ADJ
spir-8889	5	21	net	net	NOUN
spir-8889	5	22	’	'	PUNCT
spir-8889	5	23	unless	unless	SCONJ
spir-8889	5	24	that	that	DET
spir-8889	5	25	type	type	NOUN
spir-8889	5	26	of	of	ADP
spir-8889	5	27	income	income	NOUN
spir-8889	5	28	is	be	AUX
spir-8889	5	29	specifically	specifically	ADV
spir-8889	5	30	exempted	exempt	VERB
spir-8889	5	31	.	.	PUNCT
spir-8889	6	1	this	this	DET
spir-8889	6	2	strategy	strategy	NOUN
spir-8889	6	3	eliminates	eliminate	VERB
spir-8889	6	4	the	the	DET
spir-8889	6	5	difficulty	difficulty	NOUN
spir-8889	6	6	inherent	inherent	ADJ
spir-8889	6	7	in	in	ADP
spir-8889	6	8	trying	try	VERB
spir-8889	6	9	to	to	PART
spir-8889	6	10	identify	identify	VERB
spir-8889	6	11	all	all	DET
spir-8889	6	12	methods	method	NOUN
spir-8889	6	13	of	of	ADP
spir-8889	6	14	commerce	commerce	NOUN
spir-8889	6	15	capable	capable	ADJ
spir-8889	6	16	of	of	ADP
spir-8889	6	17	generating	generate	VERB
spir-8889	6	18	income	income	NOUN
spir-8889	6	19	,	,	PUNCT
spir-8889	6	20	now	now	ADV
spir-8889	6	21	or	or	CCONJ
spir-8889	6	22	in	in	ADP
spir-8889	6	23	the	the	DET
spir-8889	6	24	future	future	NOUN
spir-8889	6	25	.	.	PUNCT
spir-8889	7	1	as	as	ADV
spir-8889	7	2	more	more	ADJ
spir-8889	7	3	and	and	CCONJ
spir-8889	7	4	more	more	ADJ
spir-8889	7	5	people	people	NOUN
spir-8889	7	6	buy	buy	VERB
spir-8889	7	7	and	and	CCONJ
spir-8889	7	8	sell	sell	VERB
spir-8889	7	9	virtual	virtual	ADJ
spir-8889	7	10	goods	good	NOUN
spir-8889	7	11	and	and	CCONJ
spir-8889	7	12	services	service	NOUN
spir-8889	7	13	in	in	ADP
spir-8889	7	14	exchange	exchange	NOUN
spir-8889	7	15	for	for	ADP
spir-8889	7	16	real	real	ADJ
spir-8889	7	17	currency	currency	NOUN
spir-8889	7	18	,	,	PUNCT
spir-8889	7	19	the	the	DET
spir-8889	7	20	issue	issue	NOUN
spir-8889	7	21	of	of	ADP
spir-8889	7	22	income	income	NOUN
spir-8889	7	23	earned	earn	VERB
spir-8889	7	24	in	in	ADP
spir-8889	7	25	virtual	virtual	ADJ
spir-8889	7	26	worlds	world	NOUN
spir-8889	7	27	will	will	AUX
spir-8889	7	28	only	only	ADV
spir-8889	7	29	become	become	VERB
spir-8889	7	30	more	more	ADV
spir-8889	7	31	critical	critical	ADJ
spir-8889	7	32	.	.	PUNCT
spir-8889	8	1	one	one	NUM
spir-8889	8	2	possible	possible	ADJ
spir-8889	8	3	consequence	consequence	NOUN
spir-8889	8	4	of	of	ADP
spir-8889	8	5	taxation	taxation	NOUN
spir-8889	8	6	would	would	AUX
spir-8889	8	7	be	be	AUX
spir-8889	8	8	for	for	SCONJ
spir-8889	8	9	virtual	virtual	ADJ
spir-8889	8	10	worlds	world	NOUN
spir-8889	8	11	to	to	PART
spir-8889	8	12	move	move	VERB
spir-8889	8	13	to	to	ADP
spir-8889	8	14	a	a	DET
spir-8889	8	15	peer	peer	NOUN
spir-8889	8	16	-	-	PUNCT
spir-8889	8	17	to	to	ADP
spir-8889	8	18	-	-	PUNCT
spir-8889	8	19	peer	peer	NOUN
spir-8889	8	20	network	network	NOUN
spir-8889	8	21	or	or	CCONJ
spir-8889	8	22	another	another	DET
spir-8889	8	23	country	country	NOUN
spir-8889	8	24	to	to	PART
spir-8889	8	25	avoid	avoid	VERB
spir-8889	8	26	detection	detection	NOUN
spir-8889	8	27	and	and	CCONJ
spir-8889	8	28	identification	identification	NOUN
spir-8889	8	29	by	by	ADP
spir-8889	8	30	a	a	DET
spir-8889	8	31	government	government	NOUN
spir-8889	8	32	.	.	PUNCT
spir-8889	9	1	another	another	PRON
spir-8889	9	2	,	,	PUNCT
spir-8889	9	3	more	more	ADV
spir-8889	9	4	likely	likely	ADJ
spir-8889	9	5	,	,	PUNCT
spir-8889	9	6	scenario	scenario	NOUN
spir-8889	9	7	would	would	AUX
spir-8889	9	8	be	be	AUX
spir-8889	9	9	that	that	SCONJ
spir-8889	9	10	the	the	DET
spir-8889	9	11	tremendous	tremendous	ADJ
spir-8889	9	12	growth	growth	NOUN
spir-8889	9	13	of	of	ADP
spir-8889	9	14	virtual	virtual	ADJ
spir-8889	9	15	worlds	world	NOUN
spir-8889	9	16	would	would	AUX
spir-8889	9	17	be	be	AUX
spir-8889	9	18	severely	severely	ADV
spir-8889	9	19	impeded	impede	VERB
spir-8889	9	20	,	,	PUNCT
spir-8889	9	21	depriving	deprive	VERB
spir-8889	9	22	internet	internet	NOUN
spir-8889	9	23	scholars	scholar	NOUN
spir-8889	9	24	of	of	ADP
spir-8889	9	25	a	a	DET
spir-8889	9	26	rich	rich	ADJ
spir-8889	9	27	and	and	CCONJ
spir-8889	9	28	vast	vast	ADJ
spir-8889	9	29	‘	'	PUNCT
spir-8889	9	30	database	database	NOUN
spir-8889	9	31	’	'	PUNCT
spir-8889	9	32	for	for	ADP
spir-8889	9	33	studying	study	VERB
spir-8889	9	34	how	how	SCONJ
spir-8889	9	35	people	people	NOUN
spir-8889	9	36	communicate	communicate	VERB
spir-8889	9	37	and	and	CCONJ
spir-8889	9	38	interact	interact	VERB
spir-8889	9	39	in	in	ADP
spir-8889	9	40	such	such	DET
spir-8889	9	41	an	an	DET
spir-8889	9	42	environment	environment	NOUN
spir-8889	9	43	.	.	PUNCT
spir-8889	10	1	keywords	keyword	VERB
spir-8889	10	2	real	real	ADJ
spir-8889	10	3	money	money	NOUN
spir-8889	10	4	trading	trading	NOUN
spir-8889	10	5	;	;	PUNCT
spir-8889	10	6	tax	tax	NOUN
spir-8889	10	7	code	code	NOUN
spir-8889	10	8	;	;	PUNCT
spir-8889	10	9	virtual	virtual	ADJ
spir-8889	10	10	world	world	NOUN
spir-8889	10	11	transactions	transaction	NOUN
spir-8889	10	12	;	;	PUNCT
spir-8889	10	13	virtual	virtual	ADJ
spir-8889	10	14	worlds	world	NOUN
spir-8889	10	15	2	2	NUM
spir-8889	10	16	the	the	DET
spir-8889	10	17	taxation	taxation	NOUN
spir-8889	10	18	of	of	ADP
spir-8889	10	19	virtual	virtual	ADJ
spir-8889	10	20	world	world	NOUN
spir-8889	10	21	economies	economy	NOUN
spir-8889	10	22	is	be	AUX
spir-8889	10	23	uncharted	uncharted	ADJ
spir-8889	10	24	terrain	terrain	NOUN
spir-8889	10	25	,	,	PUNCT
spir-8889	10	26	one	one	NUM
spir-8889	10	27	that	that	PRON
spir-8889	10	28	both	both	PRON
spir-8889	10	29	researchers	researcher	NOUN
spir-8889	10	30	and	and	CCONJ
spir-8889	10	31	government	government	NOUN
spir-8889	10	32	officials	official	NOUN
spir-8889	10	33	are	be	AUX
spir-8889	10	34	just	just	ADV
spir-8889	10	35	beginning	begin	VERB
spir-8889	10	36	to	to	PART
spir-8889	10	37	scrutinize	scrutinize	VERB
spir-8889	10	38	.	.	PUNCT
spir-8889	11	1	as	as	SCONJ
spir-8889	11	2	the	the	DET
spir-8889	11	3	old	old	ADJ
spir-8889	11	4	saying	saying	NOUN
spir-8889	11	5	goes	go	VERB
spir-8889	11	6	,	,	PUNCT
spir-8889	11	7	taxes	taxis	NOUN
spir-8889	11	8	are	be	AUX
spir-8889	11	9	inevitable	inevitable	ADJ
spir-8889	11	10	in	in	ADP
spir-8889	11	11	the	the	DET
spir-8889	11	12	'	'	PUNCT
spir-8889	11	13	real	real	ADJ
spir-8889	11	14	world	world	NOUN
spir-8889	11	15	'	'	PUNCT
spir-8889	11	16	,	,	PUNCT
spir-8889	11	17	but	but	CCONJ
spir-8889	11	18	what	what	PRON
spir-8889	11	19	about	about	ADP
spir-8889	11	20	the	the	DET
spir-8889	11	21	increasingly	increasingly	ADV
spir-8889	11	22	lucrative	lucrative	ADJ
spir-8889	11	23	virtual	virtual	ADJ
spir-8889	11	24	world	world	NOUN
spir-8889	11	25	economies	economy	NOUN
spir-8889	11	26	?	?	PUNCT
spir-8889	12	1	with	with	ADP
spir-8889	12	2	a	a	DET
spir-8889	12	3	2009	2009	NUM
spir-8889	12	4	estimated	estimate	VERB
spir-8889	12	5	annual	annual	ADJ
spir-8889	12	6	market	market	NOUN
spir-8889	12	7	for	for	ADP
spir-8889	12	8	virtual	virtual	ADJ
spir-8889	12	9	goods	good	NOUN
spir-8889	12	10	and	and	CCONJ
spir-8889	12	11	services	service	NOUN
spir-8889	12	12	of	of	ADP
spir-8889	12	13	$	$	SYM
spir-8889	12	14	2.2	2.2	NUM
spir-8889	12	15	billion	billion	NUM
spir-8889	12	16	usd	usd	NOUN
spir-8889	12	17	(	(	PUNCT
spir-8889	12	18	worthen	worthen	ADJ
spir-8889	12	19	,	,	PUNCT
spir-8889	12	20	2010	2010	NUM
spir-8889	12	21	)	)	PUNCT
spir-8889	12	22	,	,	PUNCT
spir-8889	12	23	it	it	PRON
spir-8889	12	24	is	be	AUX
spir-8889	12	25	no	no	DET
spir-8889	12	26	wonder	wonder	NOUN
spir-8889	12	27	that	that	SCONJ
spir-8889	12	28	governments	government	NOUN
spir-8889	12	29	are	be	AUX
spir-8889	12	30	beginning	begin	VERB
spir-8889	12	31	to	to	PART
spir-8889	12	32	take	take	VERB
spir-8889	12	33	notice	notice	NOUN
spir-8889	12	34	.	.	PUNCT
spir-8889	13	1	it	it	PRON
spir-8889	13	2	is	be	AUX
spir-8889	13	3	critical	critical	ADJ
spir-8889	13	4	for	for	SCONJ
spir-8889	13	5	internet	internet	NOUN
spir-8889	13	6	scholars	scholar	NOUN
spir-8889	13	7	to	to	PART
spir-8889	13	8	be	be	AUX
spir-8889	13	9	aware	aware	ADJ
spir-8889	13	10	of	of	ADP
spir-8889	13	11	this	this	DET
spir-8889	13	12	emerging	emerge	VERB
spir-8889	13	13	issue	issue	NOUN
spir-8889	13	14	,	,	PUNCT
spir-8889	13	15	because	because	SCONJ
spir-8889	13	16	the	the	DET
spir-8889	13	17	way	way	NOUN
spir-8889	13	18	people	people	NOUN
spir-8889	13	19	communicate	communicate	VERB
spir-8889	13	20	and	and	CCONJ
spir-8889	13	21	interact	interact	VERB
spir-8889	13	22	in	in	ADP
spir-8889	13	23	virtual	virtual	ADJ
spir-8889	13	24	worlds	world	NOUN
spir-8889	13	25	could	could	AUX
spir-8889	13	26	be	be	AUX
spir-8889	13	27	seriously	seriously	ADV
spir-8889	13	28	impacted	impact	VERB
spir-8889	13	29	if	if	SCONJ
spir-8889	13	30	there	there	PRON
spir-8889	13	31	is	be	VERB
spir-8889	13	32	the	the	DET
spir-8889	13	33	possibility	possibility	NOUN
spir-8889	13	34	they	they	PRON
spir-8889	13	35	may	may	AUX
spir-8889	13	36	be	be	AUX
spir-8889	13	37	taxed	tax	VERB
spir-8889	13	38	.	.	PUNCT
spir-8889	14	1	virtual	virtual	ADJ
spir-8889	14	2	worlds	world	NOUN
spir-8889	14	3	may	may	AUX
spir-8889	14	4	even	even	ADV
spir-8889	14	5	cease	cease	VERB
spir-8889	14	6	to	to	PART
spir-8889	14	7	exist	exist	VERB
spir-8889	14	8	if	if	SCONJ
spir-8889	14	9	forced	force	VERB
spir-8889	14	10	to	to	PART
spir-8889	14	11	comply	comply	VERB
spir-8889	14	12	with	with	ADP
spir-8889	14	13	burdensome	burdensome	ADJ
spir-8889	14	14	tax	tax	NOUN
spir-8889	14	15	laws	law	NOUN
spir-8889	14	16	.	.	PUNCT
spir-8889	15	1	this	this	DET
spir-8889	15	2	empirical	empirical	ADJ
spir-8889	15	3	review	review	NOUN
spir-8889	15	4	examines	examine	VERB
spir-8889	15	5	the	the	DET
spir-8889	15	6	issue	issue	NOUN
spir-8889	15	7	using	use	VERB
spir-8889	15	8	a	a	DET
spir-8889	15	9	multidisciplinary	multidisciplinary	ADJ
spir-8889	15	10	perspective	perspective	NOUN
spir-8889	15	11	,	,	PUNCT
spir-8889	15	12	from	from	ADP
spir-8889	15	13	both	both	DET
spir-8889	15	14	internet	internet	NOUN
spir-8889	15	15	studies	study	NOUN
spir-8889	15	16	and	and	CCONJ
spir-8889	15	17	taxation	taxation	NOUN
spir-8889	15	18	research	research	NOUN
spir-8889	15	19	.	.	PUNCT
spir-8889	16	1	first	first	ADV
spir-8889	16	2	a	a	DET
spir-8889	16	3	critical	critical	ADJ
spir-8889	16	4	analysis	analysis	NOUN
spir-8889	16	5	of	of	ADP
spir-8889	16	6	the	the	DET
spir-8889	16	7	current	current	ADJ
spir-8889	16	8	state	state	NOUN
spir-8889	16	9	of	of	ADP
spir-8889	16	10	virtual	virtual	ADJ
spir-8889	16	11	economies	economy	NOUN
spir-8889	16	12	is	be	AUX
spir-8889	16	13	presented	present	VERB
spir-8889	16	14	.	.	PUNCT
spir-8889	17	1	next	next	ADV
spir-8889	17	2	,	,	PUNCT
spir-8889	17	3	a	a	DET
spir-8889	17	4	thorough	thorough	ADJ
spir-8889	17	5	examination	examination	NOUN
spir-8889	17	6	of	of	ADP
spir-8889	17	7	existing	exist	VERB
spir-8889	17	8	legal	legal	ADJ
spir-8889	17	9	opinions	opinion	NOUN
spir-8889	17	10	regarding	regard	VERB
spir-8889	17	11	the	the	DET
spir-8889	17	12	taxation	taxation	NOUN
spir-8889	17	13	of	of	ADP
spir-8889	17	14	income	income	NOUN
spir-8889	17	15	and	and	CCONJ
spir-8889	17	16	assets	asset	NOUN
spir-8889	17	17	generated	generate	VERB
spir-8889	17	18	by	by	ADP
spir-8889	17	19	virtual	virtual	ADJ
spir-8889	17	20	world	world	NOUN
spir-8889	17	21	transactions	transaction	NOUN
spir-8889	17	22	is	be	AUX
spir-8889	17	23	discussed	discuss	VERB
spir-8889	17	24	.	.	PUNCT
spir-8889	18	1	lastly	lastly	ADV
spir-8889	18	2	,	,	PUNCT
spir-8889	18	3	the	the	DET
spir-8889	18	4	authors	author	NOUN
spir-8889	18	5	offer	offer	VERB
spir-8889	18	6	their	their	PRON
spir-8889	18	7	own	own	ADJ
spir-8889	18	8	analysis	analysis	NOUN
spir-8889	18	9	of	of	ADP
spir-8889	18	10	the	the	DET
spir-8889	18	11	topic	topic	NOUN
spir-8889	18	12	specific	specific	ADJ
spir-8889	18	13	to	to	ADP
spir-8889	18	14	the	the	DET
spir-8889	18	15	tax	tax	NOUN
spir-8889	18	16	laws	law	NOUN
spir-8889	18	17	of	of	ADP
spir-8889	18	18	the	the	DET
spir-8889	18	19	united	united	PROPN
spir-8889	18	20	states	states	PROPN
spir-8889	18	21	.	.	PUNCT
spir-8889	19	1	introduction	introduction	NOUN
spir-8889	19	2	the	the	DET
spir-8889	19	3	growth	growth	NOUN
spir-8889	19	4	of	of	ADP
spir-8889	19	5	virtual	virtual	ADJ
spir-8889	19	6	worlds	world	NOUN
spir-8889	19	7	has	have	AUX
spir-8889	19	8	exploded	explode	VERB
spir-8889	19	9	.	.	PUNCT
spir-8889	20	1	the	the	DET
spir-8889	20	2	number	number	NOUN
spir-8889	20	3	of	of	ADP
spir-8889	20	4	people	people	NOUN
spir-8889	20	5	that	that	PRON
spir-8889	20	6	participated	participate	VERB
spir-8889	20	7	in	in	ADP
spir-8889	20	8	and	and	CCONJ
spir-8889	20	9	were	be	AUX
spir-8889	20	10	members	member	NOUN
spir-8889	20	11	of	of	ADP
spir-8889	20	12	virtual	virtual	ADJ
spir-8889	20	13	worlds	world	NOUN
spir-8889	20	14	was	be	AUX
spir-8889	20	15	estimated	estimate	VERB
spir-8889	20	16	to	to	PART
spir-8889	20	17	be	be	AUX
spir-8889	20	18	671	671	NUM
spir-8889	20	19	million	million	NUM
spir-8889	20	20	in	in	ADP
spir-8889	20	21	2009	2009	NUM
spir-8889	20	22	(	(	PUNCT
spir-8889	20	23	barnes	barne	NOUN
spir-8889	20	24	,	,	PUNCT
spir-8889	20	25	2010	2010	NUM
spir-8889	20	26	)	)	PUNCT
spir-8889	20	27	.	.	PUNCT
spir-8889	21	1	as	as	SCONJ
spir-8889	21	2	these	these	DET
spir-8889	21	3	virtual	virtual	ADJ
spir-8889	21	4	worlds	world	NOUN
spir-8889	21	5	have	have	AUX
spir-8889	21	6	grown	grow	VERB
spir-8889	21	7	and	and	CCONJ
spir-8889	21	8	become	become	VERB
spir-8889	21	9	increasingly	increasingly	ADV
spir-8889	21	10	more	more	ADV
spir-8889	21	11	sophisticated	sophisticated	ADJ
spir-8889	21	12	,	,	PUNCT
spir-8889	21	13	to	to	ADP
spir-8889	21	14	the	the	DET
spir-8889	21	15	extent	extent	NOUN
spir-8889	21	16	they	they	PRON
spir-8889	21	17	now	now	ADV
spir-8889	21	18	mirror	mirror	VERB
spir-8889	21	19	the	the	DET
spir-8889	21	20	offline	offline	ADJ
spir-8889	21	21	world	world	NOUN
spir-8889	21	22	,	,	PUNCT
spir-8889	21	23	a	a	DET
spir-8889	21	24	whole	whole	ADJ
spir-8889	21	25	new	new	ADJ
spir-8889	21	26	'	'	PUNCT
spir-8889	21	27	virtual	virtual	ADJ
spir-8889	21	28	economy	economy	NOUN
spir-8889	21	29	'	'	PUNCT
spir-8889	21	30	has	have	AUX
spir-8889	21	31	emerged	emerge	VERB
spir-8889	21	32	,	,	PUNCT
spir-8889	21	33	blurring	blur	VERB
spir-8889	21	34	the	the	DET
spir-8889	21	35	line	line	NOUN
spir-8889	21	36	between	between	ADP
spir-8889	21	37	the	the	DET
spir-8889	21	38	real	real	ADJ
spir-8889	21	39	and	and	CCONJ
spir-8889	21	40	virtual	virtual	ADJ
spir-8889	21	41	.	.	PUNCT
spir-8889	22	1	participants	participant	NOUN
spir-8889	22	2	in	in	ADP
spir-8889	22	3	and	and	CCONJ
spir-8889	22	4	members	member	NOUN
spir-8889	22	5	of	of	ADP
spir-8889	22	6	gaming	gaming	NOUN
spir-8889	22	7	and	and	CCONJ
spir-8889	22	8	social	social	ADJ
spir-8889	22	9	networking	networking	NOUN
spir-8889	22	10	sites	site	NOUN
spir-8889	22	11	such	such	ADJ
spir-8889	22	12	as	as	ADP
spir-8889	22	13	facebook	facebook	NOUN
spir-8889	22	14	,	,	PUNCT
spir-8889	22	15	everquest	everqu	ADJ
spir-8889	22	16	,	,	PUNCT
spir-8889	22	17	world	world	NOUN
spir-8889	22	18	of	of	ADP
spir-8889	22	19	warcraft	warcraft	NOUN
spir-8889	22	20	,	,	PUNCT
spir-8889	22	21	and	and	CCONJ
spir-8889	22	22	second	second	ADJ
spir-8889	22	23	life	life	NOUN
spir-8889	22	24	are	be	AUX
spir-8889	22	25	now	now	ADV
spir-8889	22	26	buying	buy	VERB
spir-8889	22	27	and	and	CCONJ
spir-8889	22	28	selling	sell	VERB
spir-8889	22	29	virtual	virtual	ADJ
spir-8889	22	30	goods	good	NOUN
spir-8889	22	31	and	and	CCONJ
spir-8889	22	32	services	service	NOUN
spir-8889	22	33	offline	offline	NOUN
spir-8889	22	34	(	(	PUNCT
spir-8889	22	35	not	not	PART
spir-8889	22	36	in	in	ADP
spir-8889	22	37	-	-	PUNCT
spir-8889	22	38	world	world	NOUN
spir-8889	22	39	)	)	PUNCT
spir-8889	22	40	in	in	ADP
spir-8889	22	41	exchange	exchange	NOUN
spir-8889	22	42	for	for	ADP
spir-8889	22	43	real	real	ADJ
spir-8889	22	44	currency	currency	NOUN
spir-8889	22	45	,	,	PUNCT
spir-8889	22	46	a	a	DET
spir-8889	22	47	practice	practice	NOUN
spir-8889	22	48	referred	refer	VERB
spir-8889	22	49	to	to	ADP
spir-8889	22	50	as	as	ADP
spir-8889	22	51	“	"	PUNCT
spir-8889	22	52	real	real	ADJ
spir-8889	22	53	money	money	NOUN
spir-8889	22	54	trading	trading	NOUN
spir-8889	22	55	”	"	PUNCT
spir-8889	22	56	or	or	CCONJ
spir-8889	22	57	rmt	rmt	NOUN
spir-8889	22	58	(	(	PUNCT
spir-8889	22	59	nardi	nardi	PROPN
spir-8889	22	60	&	&	CCONJ
spir-8889	22	61	kow	kow	PROPN
spir-8889	22	62	,	,	PUNCT
spir-8889	22	63	2010	2010	NUM
spir-8889	22	64	)	)	PUNCT
spir-8889	22	65	.	.	PUNCT
spir-8889	23	1	because	because	SCONJ
spir-8889	23	2	of	of	ADP
spir-8889	23	3	rmt	rmt	NOUN
spir-8889	23	4	,	,	PUNCT
spir-8889	23	5	virtual	virtual	ADJ
spir-8889	23	6	transactions	transaction	NOUN
spir-8889	23	7	have	have	VERB
spir-8889	23	8	real	real	ADJ
spir-8889	23	9	economic	economic	ADJ
spir-8889	23	10	value	value	NOUN
spir-8889	23	11	(	(	PUNCT
spir-8889	23	12	camp	camp	NOUN
spir-8889	23	13	,	,	PUNCT
spir-8889	23	14	2007	2007	NUM
spir-8889	23	15	)	)	PUNCT
spir-8889	23	16	.	.	PUNCT
spir-8889	24	1	an	an	DET
spir-8889	24	2	unknown	unknown	ADJ
spir-8889	24	3	number	number	NOUN
spir-8889	24	4	of	of	ADP
spir-8889	24	5	people	people	NOUN
spir-8889	24	6	in	in	ADP
spir-8889	24	7	virtual	virtual	ADJ
spir-8889	24	8	worlds	world	NOUN
spir-8889	24	9	are	be	AUX
spir-8889	24	10	exchanging	exchange	VERB
spir-8889	24	11	real	real	ADJ
spir-8889	24	12	currency	currency	NOUN
spir-8889	24	13	and	and	CCONJ
spir-8889	24	14	earning	earn	VERB
spir-8889	24	15	a	a	DET
spir-8889	24	16	living	live	VERB
spir-8889	24	17	delivering	deliver	VERB
spir-8889	24	18	virtual	virtual	ADJ
spir-8889	24	19	goods	good	NOUN
spir-8889	24	20	and	and	CCONJ
spir-8889	24	21	services	service	NOUN
spir-8889	24	22	,	,	PUNCT
spir-8889	24	23	making	make	VERB
spir-8889	24	24	it	it	PRON
spir-8889	24	25	possible	possible	ADJ
spir-8889	24	26	to	to	PART
spir-8889	24	27	“	"	PUNCT
spir-8889	24	28	work	work	VERB
spir-8889	24	29	in	in	ADP
spir-8889	24	30	a	a	DET
spir-8889	24	31	fantasy	fantasy	NOUN
spir-8889	24	32	world	world	NOUN
spir-8889	24	33	to	to	PART
spir-8889	24	34	pay	pay	VERB
spir-8889	24	35	rent	rent	NOUN
spir-8889	24	36	in	in	ADP
spir-8889	24	37	reality	reality	NOUN
spir-8889	24	38	”	"	PUNCT
spir-8889	24	39	(	(	PUNCT
spir-8889	24	40	lastowka	lastowka	NOUN
spir-8889	24	41	&	&	CCONJ
spir-8889	24	42	hunter	hunter	PROPN
spir-8889	24	43	,	,	PUNCT
spir-8889	24	44	2004	2004	NUM
spir-8889	24	45	,	,	PUNCT
spir-8889	24	46	p.	p.	NOUN
spir-8889	24	47	11	11	NUM
spir-8889	24	48	)	)	PUNCT
spir-8889	24	49	.	.	PUNCT
spir-8889	25	1	a	a	DET
spir-8889	25	2	recent	recent	ADJ
spir-8889	25	3	study	study	NOUN
spir-8889	25	4	found	find	VERB
spir-8889	25	5	that	that	SCONJ
spir-8889	25	6	13	13	NUM
spir-8889	25	7	%	%	NOUN
spir-8889	25	8	of	of	ADP
spir-8889	25	9	americans	americans	PROPN
spir-8889	25	10	with	with	ADP
spir-8889	25	11	internet	internet	NOUN
spir-8889	25	12	access	access	NOUN
spir-8889	25	13	bought	buy	VERB
spir-8889	25	14	virtual	virtual	ADJ
spir-8889	25	15	goods	good	NOUN
spir-8889	25	16	online	online	ADV
spir-8889	25	17	in	in	ADP
spir-8889	25	18	the	the	DET
spir-8889	25	19	previous	previous	ADJ
spir-8889	25	20	12	12	NUM
spir-8889	25	21	months	month	NOUN
spir-8889	25	22	,	,	PUNCT
spir-8889	25	23	spending	spend	VERB
spir-8889	25	24	$	$	SYM
spir-8889	25	25	92	92	NUM
spir-8889	25	26	usd	usd	NOUN
spir-8889	25	27	on	on	ADP
spir-8889	25	28	average	average	ADJ
spir-8889	25	29	(	(	PUNCT
spir-8889	25	30	rosenberg	rosenberg	PROPN
spir-8889	25	31	,	,	PUNCT
spir-8889	25	32	2010	2010	NUM
spir-8889	25	33	)	)	PUNCT
spir-8889	25	34	.	.	PUNCT
spir-8889	26	1	more	more	ADJ
spir-8889	26	2	than	than	ADP
spir-8889	26	3	50	50	NUM
spir-8889	26	4	percent	percent	NOUN
spir-8889	26	5	of	of	ADP
spir-8889	26	6	those	those	DET
spir-8889	26	7	buyers	buyer	NOUN
spir-8889	26	8	bought	buy	VERB
spir-8889	26	9	digital	digital	ADJ
spir-8889	26	10	goods	good	NOUN
spir-8889	26	11	in	in	ADP
spir-8889	26	12	a	a	DET
spir-8889	26	13	gaming	gaming	NOUN
spir-8889	26	14	environment	environment	NOUN
spir-8889	26	15	;	;	PUNCT
spir-8889	26	16	48	48	NUM
spir-8889	26	17	percent	percent	NOUN
spir-8889	26	18	purchased	purchase	VERB
spir-8889	26	19	digital	digital	ADJ
spir-8889	26	20	goods	good	NOUN
spir-8889	26	21	though	though	SCONJ
spir-8889	26	22	various	various	ADJ
spir-8889	26	23	social	social	ADJ
spir-8889	26	24	networking	network	VERB
spir-8889	26	25	sites	site	NOUN
spir-8889	26	26	.	.	PUNCT
spir-8889	27	1	one	one	NUM
spir-8889	27	2	study	study	NOUN
spir-8889	27	3	on	on	ADP
spir-8889	27	4	the	the	DET
spir-8889	27	5	virtual	virtual	ADJ
spir-8889	27	6	currency	currency	NOUN
spir-8889	27	7	in	in	ADP
spir-8889	27	8	everquest	everquest	NOUN
spir-8889	27	9	found	find	VERB
spir-8889	27	10	that	that	SCONJ
spir-8889	27	11	the	the	DET
spir-8889	27	12	virtual	virtual	ADJ
spir-8889	27	13	gross	gross	ADJ
spir-8889	27	14	national	national	ADJ
spir-8889	27	15	product	product	NOUN
spir-8889	27	16	(	(	PUNCT
spir-8889	27	17	gnp	gnp	PROPN
spir-8889	27	18	)	)	PUNCT
spir-8889	27	19	of	of	ADP
spir-8889	27	20	the	the	DET
spir-8889	27	21	world	world	NOUN
spir-8889	27	22	of	of	ADP
spir-8889	27	23	norrath	norrath	NOUN
spir-8889	27	24	was	be	AUX
spir-8889	27	25	$	$	SYM
spir-8889	27	26	135	135	NUM
spir-8889	27	27	million	million	NUM
spir-8889	27	28	usd	usd	NOUN
spir-8889	27	29	,	,	PUNCT
spir-8889	27	30	placing	place	VERB
spir-8889	27	31	it	it	PRON
spir-8889	27	32	(	(	PUNCT
spir-8889	27	33	at	at	ADP
spir-8889	27	34	the	the	DET
spir-8889	27	35	time	time	NOUN
spir-8889	27	36	)	)	PUNCT
spir-8889	27	37	at	at	ADP
spir-8889	27	38	77th	77th	ADV
spir-8889	27	39	on	on	ADP
spir-8889	27	40	the	the	DET
spir-8889	27	41	list	list	NOUN
spir-8889	27	42	of	of	ADP
spir-8889	27	43	world	world	NOUN
spir-8889	27	44	economies	economy	NOUN
spir-8889	27	45	,	,	PUNCT
spir-8889	27	46	approximately	approximately	ADV
spir-8889	27	47	equal	equal	ADJ
spir-8889	27	48	to	to	ADP
spir-8889	27	49	the	the	DET
spir-8889	27	50	gnp	gnp	PROPN
spir-8889	27	51	of	of	ADP
spir-8889	27	52	russia	russia	PROPN
spir-8889	27	53	(	(	PUNCT
spir-8889	27	54	castronova	castronova	NOUN
spir-8889	27	55	,	,	PUNCT
spir-8889	27	56	2004	2004	NUM
spir-8889	27	57	)	)	PUNCT
spir-8889	27	58	.	.	PUNCT
spir-8889	28	1	3	3	NUM
spir-8889	28	2	with	with	ADP
spir-8889	28	3	virtual	virtual	ADJ
spir-8889	28	4	worlds	world	NOUN
spir-8889	28	5	rivaling	rival	VERB
spir-8889	28	6	the	the	DET
spir-8889	28	7	gnp	gnp	PROPN
spir-8889	28	8	of	of	ADP
spir-8889	28	9	other	other	ADJ
spir-8889	28	10	countries	country	NOUN
spir-8889	28	11	,	,	PUNCT
spir-8889	28	12	it	it	PRON
spir-8889	28	13	is	be	AUX
spir-8889	28	14	no	no	DET
spir-8889	28	15	wonder	wonder	NOUN
spir-8889	28	16	that	that	SCONJ
spir-8889	28	17	governments	government	NOUN
spir-8889	28	18	are	be	AUX
spir-8889	28	19	beginning	begin	VERB
spir-8889	28	20	to	to	PART
spir-8889	28	21	take	take	VERB
spir-8889	28	22	notice	notice	NOUN
spir-8889	28	23	of	of	ADP
spir-8889	28	24	virtual	virtual	ADJ
spir-8889	28	25	economies	economy	NOUN
spir-8889	28	26	and	and	CCONJ
spir-8889	28	27	rmt	rmt	NOUN
spir-8889	28	28	.	.	PUNCT
spir-8889	29	1	the	the	DET
spir-8889	29	2	estimated	estimate	VERB
spir-8889	29	3	annual	annual	ADJ
spir-8889	29	4	market	market	NOUN
spir-8889	29	5	for	for	ADP
spir-8889	29	6	virtual	virtual	ADJ
spir-8889	29	7	goods	good	NOUN
spir-8889	29	8	and	and	CCONJ
spir-8889	29	9	services	service	NOUN
spir-8889	29	10	expected	expect	VERB
spir-8889	29	11	to	to	PART
spir-8889	29	12	grow	grow	VERB
spir-8889	29	13	to	to	ADP
spir-8889	29	14	$	$	SYM
spir-8889	29	15	6	6	NUM
spir-8889	29	16	billion	billion	NUM
spir-8889	29	17	usd	usd	NOUN
spir-8889	29	18	by	by	ADP
spir-8889	29	19	2013	2013	NUM
spir-8889	29	20	(	(	PUNCT
spir-8889	29	21	worthen	worthen	ADV
spir-8889	29	22	,	,	PUNCT
spir-8889	29	23	2010	2010	NUM
spir-8889	29	24	)	)	PUNCT
spir-8889	29	25	.	.	PUNCT
spir-8889	30	1	the	the	DET
spir-8889	30	2	question	question	NOUN
spir-8889	30	3	,	,	PUNCT
spir-8889	30	4	then	then	ADV
spir-8889	30	5	,	,	PUNCT
spir-8889	30	6	is	be	AUX
spir-8889	30	7	whether	whether	SCONJ
spir-8889	30	8	the	the	DET
spir-8889	30	9	trade	trade	NOUN
spir-8889	30	10	in	in	ADP
spir-8889	30	11	virtual	virtual	ADJ
spir-8889	30	12	goods	good	NOUN
spir-8889	30	13	and	and	CCONJ
spir-8889	30	14	services	service	NOUN
spir-8889	30	15	is	be	AUX
spir-8889	30	16	taxable	taxable	ADJ
spir-8889	30	17	,	,	PUNCT
spir-8889	30	18	because	because	SCONJ
spir-8889	30	19	it	it	PRON
spir-8889	30	20	has	have	VERB
spir-8889	30	21	real	real	ADJ
spir-8889	30	22	-	-	PUNCT
spir-8889	30	23	world	world	NOUN
spir-8889	30	24	monetary	monetary	ADJ
spir-8889	30	25	value	value	NOUN
spir-8889	30	26	.	.	PUNCT
spir-8889	31	1	the	the	DET
spir-8889	31	2	joint	joint	ADJ
spir-8889	31	3	economic	economic	ADJ
spir-8889	31	4	committee	committee	NOUN
spir-8889	31	5	of	of	ADP
spir-8889	31	6	the	the	DET
spir-8889	31	7	u.s	u.s	PROPN
spir-8889	31	8	.	.	PROPN
spir-8889	31	9	congress	congress	PROPN
spir-8889	31	10	(	(	PUNCT
spir-8889	31	11	jec	jec	NOUN
spir-8889	31	12	)	)	PUNCT
spir-8889	31	13	,	,	PUNCT
spir-8889	31	14	the	the	DET
spir-8889	31	15	australian	australian	ADJ
spir-8889	31	16	tax	tax	NOUN
spir-8889	31	17	office	office	NOUN
spir-8889	31	18	,	,	PUNCT
spir-8889	31	19	the	the	DET
spir-8889	31	20	united	united	PROPN
spir-8889	31	21	kingdom	kingdom	PROPN
spir-8889	31	22	’s	’s	PART
spir-8889	31	23	hm	hm	INTJ
spir-8889	31	24	revenue	revenue	NOUN
spir-8889	31	25	and	and	CCONJ
spir-8889	31	26	customs	customs	PROPN
spir-8889	31	27	office	office	NOUN
spir-8889	31	28	,	,	PUNCT
spir-8889	31	29	and	and	CCONJ
spir-8889	31	30	swedish	swedish	ADJ
spir-8889	31	31	and	and	CCONJ
spir-8889	31	32	south	south	ADJ
spir-8889	31	33	korean	korean	ADJ
spir-8889	31	34	tax	tax	NOUN
spir-8889	31	35	authorities	authority	NOUN
spir-8889	31	36	are	be	AUX
spir-8889	31	37	all	all	PRON
spir-8889	31	38	investigating	investigate	VERB
spir-8889	31	39	the	the	DET
spir-8889	31	40	possibility	possibility	NOUN
spir-8889	31	41	of	of	ADP
spir-8889	31	42	taxing	tax	VERB
spir-8889	31	43	income	income	NOUN
spir-8889	31	44	and	and	CCONJ
spir-8889	31	45	assets	asset	NOUN
spir-8889	31	46	from	from	ADP
spir-8889	31	47	virtual	virtual	ADJ
spir-8889	31	48	economies	economy	NOUN
spir-8889	31	49	(	(	PUNCT
spir-8889	31	50	mennecke	mennecke	NOUN
spir-8889	31	51	,	,	PUNCT
spir-8889	31	52	terando	terando	NOUN
spir-8889	31	53	,	,	PUNCT
spir-8889	31	54	janvrin	janvrin	NOUN
spir-8889	31	55	,	,	PUNCT
spir-8889	31	56	&	&	CCONJ
spir-8889	31	57	dilla	dilla	PROPN
spir-8889	31	58	,	,	PUNCT
spir-8889	31	59	2007	2007	NUM
spir-8889	31	60	;	;	PUNCT
spir-8889	31	61	nuttall	nuttall	PROPN
spir-8889	31	62	,	,	PUNCT
spir-8889	31	63	2007	2007	NUM
spir-8889	31	64	;	;	PUNCT
spir-8889	31	65	tennant	tennant	PROPN
spir-8889	31	66	,	,	PUNCT
spir-8889	31	67	2010	2010	NUM
spir-8889	31	68	)	)	PUNCT
spir-8889	31	69	.	.	PUNCT
spir-8889	32	1	china	china	PROPN
spir-8889	32	2	already	already	ADV
spir-8889	32	3	taxes	tax	VERB
spir-8889	32	4	certain	certain	ADJ
spir-8889	32	5	categories	category	NOUN
spir-8889	32	6	of	of	ADP
spir-8889	32	7	rmts	rmts	PROPN
spir-8889	32	8	(	(	PUNCT
spir-8889	32	9	salomon	salomon	NOUN
spir-8889	32	10	and	and	CCONJ
spir-8889	32	11	soudoplatoff	soudoplatoff	NOUN
spir-8889	32	12	,	,	PUNCT
spir-8889	32	13	2010	2010	NUM
spir-8889	32	14	)	)	PUNCT
spir-8889	32	15	.	.	PUNCT
spir-8889	33	1	technological	technological	ADJ
spir-8889	33	2	advances	advance	NOUN
spir-8889	33	3	have	have	AUX
spir-8889	33	4	far	far	ADV
spir-8889	33	5	outpaced	outpace	VERB
spir-8889	33	6	current	current	ADJ
spir-8889	33	7	tax	tax	NOUN
spir-8889	33	8	laws	law	NOUN
spir-8889	33	9	in	in	ADP
spir-8889	33	10	the	the	DET
spir-8889	33	11	united	united	PROPN
spir-8889	33	12	states	states	PROPN
spir-8889	33	13	.	.	PUNCT
spir-8889	34	1	as	as	SCONJ
spir-8889	34	2	famed	fame	VERB
spir-8889	34	3	economist	economist	NOUN
spir-8889	34	4	milton	milton	PROPN
spir-8889	34	5	friedman	friedman	PROPN
spir-8889	34	6	predicted	predict	VERB
spir-8889	34	7	in	in	ADP
spir-8889	34	8	2000	2000	NUM
spir-8889	34	9	,	,	PUNCT
spir-8889	34	10	“	"	PUNCT
spir-8889	34	11	cyberspace	cyberspace	NOUN
spir-8889	34	12	is	be	AUX
spir-8889	34	13	going	go	VERB
spir-8889	34	14	to	to	PART
spir-8889	34	15	make	make	VERB
spir-8889	34	16	it	it	PRON
spir-8889	34	17	…	…	PUNCT
spir-8889	34	18	much	much	ADV
spir-8889	34	19	more	more	ADV
spir-8889	34	20	difficult	difficult	ADJ
spir-8889	34	21	for	for	SCONJ
spir-8889	34	22	government	government	NOUN
spir-8889	34	23	to	to	PART
spir-8889	34	24	collect	collect	VERB
spir-8889	34	25	taxes	taxis	NOUN
spir-8889	34	26	”	"	PUNCT
spir-8889	34	27	(	(	PUNCT
spir-8889	34	28	in	in	ADP
spir-8889	34	29	schlimgen	schlimgen	PROPN
spir-8889	34	30	,	,	PUNCT
spir-8889	34	31	2010	2010	NUM
spir-8889	34	32	,	,	PUNCT
spir-8889	34	33	p.	p.	NOUN
spir-8889	34	34	882	882	NUM
spir-8889	34	35	)	)	PUNCT
spir-8889	34	36	.	.	PUNCT
spir-8889	35	1	the	the	DET
spir-8889	35	2	jec	jec	PROPN
spir-8889	35	3	announced	announce	VERB
spir-8889	35	4	it	it	PRON
spir-8889	35	5	would	would	AUX
spir-8889	35	6	undertake	undertake	VERB
spir-8889	35	7	a	a	DET
spir-8889	35	8	study	study	NOUN
spir-8889	35	9	of	of	ADP
spir-8889	35	10	tax	tax	NOUN
spir-8889	35	11	issues	issue	NOUN
spir-8889	35	12	in	in	ADP
spir-8889	35	13	virtual	virtual	ADJ
spir-8889	35	14	worlds	world	NOUN
spir-8889	35	15	in	in	ADP
spir-8889	35	16	2006	2006	NUM
spir-8889	35	17	,	,	PUNCT
spir-8889	35	18	but	but	CCONJ
spir-8889	35	19	no	no	DET
spir-8889	35	20	study	study	NOUN
spir-8889	35	21	was	be	AUX
spir-8889	35	22	ever	ever	ADV
spir-8889	35	23	delivered	deliver	VERB
spir-8889	35	24	(	(	PUNCT
spir-8889	35	25	jec	jec	NOUN
spir-8889	35	26	,	,	PUNCT
spir-8889	35	27	2006	2006	NUM
spir-8889	35	28	)	)	PUNCT
spir-8889	35	29	.	.	PUNCT
spir-8889	36	1	the	the	DET
spir-8889	36	2	national	national	PROPN
spir-8889	36	3	taxpayer	taxpayer	PROPN
spir-8889	36	4	advocate	advocate	NOUN
spir-8889	36	5	’s	’s	PART
spir-8889	36	6	annual	annual	ADJ
spir-8889	36	7	report	report	NOUN
spir-8889	36	8	to	to	ADP
spir-8889	36	9	congress	congress	PROPN
spir-8889	36	10	in	in	ADP
spir-8889	36	11	2008	2008	NUM
spir-8889	36	12	included	include	VERB
spir-8889	36	13	a	a	DET
spir-8889	36	14	section	section	NOUN
spir-8889	36	15	on	on	ADP
spir-8889	36	16	the	the	DET
spir-8889	36	17	need	need	NOUN
spir-8889	36	18	for	for	ADP
spir-8889	36	19	established	establish	VERB
spir-8889	36	20	guidelines	guideline	NOUN
spir-8889	36	21	on	on	ADP
spir-8889	36	22	issues	issue	NOUN
spir-8889	36	23	related	relate	VERB
spir-8889	36	24	to	to	ADP
spir-8889	36	25	taxation	taxation	NOUN
spir-8889	36	26	in	in	ADP
spir-8889	36	27	virtual	virtual	ADJ
spir-8889	36	28	worlds	world	NOUN
spir-8889	36	29	,	,	PUNCT
spir-8889	36	30	but	but	CCONJ
spir-8889	36	31	no	no	DET
spir-8889	36	32	guidance	guidance	NOUN
spir-8889	36	33	was	be	AUX
spir-8889	36	34	ever	ever	ADV
spir-8889	36	35	issued	issue	VERB
spir-8889	36	36	.	.	PUNCT
spir-8889	37	1	as	as	SCONJ
spir-8889	37	2	senior	senior	ADJ
spir-8889	37	3	economist	economist	NOUN
spir-8889	37	4	for	for	ADP
spir-8889	37	5	the	the	DET
spir-8889	37	6	jec	jec	PROPN
spir-8889	37	7	dan	dan	PROPN
spir-8889	37	8	miller	miller	PROPN
spir-8889	37	9	stated	state	VERB
spir-8889	37	10	,	,	PUNCT
spir-8889	37	11	“	"	PUNCT
spir-8889	37	12	it	it	PRON
spir-8889	37	13	will	will	AUX
spir-8889	37	14	get	get	VERB
spir-8889	37	15	to	to	ADP
spir-8889	37	16	the	the	DET
spir-8889	37	17	point	point	NOUN
spir-8889	37	18	where	where	SCONJ
spir-8889	37	19	the	the	DET
spir-8889	37	20	dollar	dollar	NOUN
spir-8889	37	21	value	value	NOUN
spir-8889	37	22	becomes	become	VERB
spir-8889	37	23	so	so	ADV
spir-8889	37	24	sizeable	sizeable	ADJ
spir-8889	37	25	that	that	SCONJ
spir-8889	37	26	the	the	DET
spir-8889	37	27	irs	irs	PROPN
spir-8889	37	28	would	would	AUX
spir-8889	37	29	be	be	AUX
spir-8889	37	30	almost	almost	ADV
spir-8889	37	31	negligent	negligent	ADJ
spir-8889	37	32	if	if	SCONJ
spir-8889	37	33	it	it	PRON
spir-8889	37	34	did	do	AUX
spir-8889	37	35	n’t	not	PART
spir-8889	37	36	at	at	ADV
spir-8889	37	37	least	least	ADJ
spir-8889	37	38	look	look	VERB
spir-8889	37	39	into	into	ADP
spir-8889	37	40	the	the	DET
spir-8889	37	41	potential	potential	NOUN
spir-8889	37	42	of	of	ADP
spir-8889	37	43	taxing	tax	VERB
spir-8889	37	44	these	these	DET
spir-8889	37	45	worlds	world	NOUN
spir-8889	37	46	”	"	PUNCT
spir-8889	37	47	(	(	PUNCT
spir-8889	37	48	thompson	thompson	NOUN
spir-8889	37	49	,	,	PUNCT
spir-8889	37	50	2006	2006	NUM
spir-8889	37	51	)	)	PUNCT
spir-8889	37	52	.	.	PUNCT
spir-8889	38	1	or	or	CCONJ
spir-8889	38	2	,	,	PUNCT
spir-8889	38	3	as	as	SCONJ
spir-8889	38	4	castrovona	castrovona	NOUN
spir-8889	38	5	puts	put	VERB
spir-8889	38	6	it	it	PRON
spir-8889	38	7	,	,	PUNCT
spir-8889	38	8	“	"	PUNCT
spir-8889	38	9	governments	government	NOUN
spir-8889	38	10	will	will	AUX
spir-8889	38	11	probably	probably	ADV
spir-8889	38	12	notice	notice	VERB
spir-8889	38	13	…	…	PUNCT
spir-8889	38	14	tax	tax	NOUN
spir-8889	38	15	revenue	revenue	NOUN
spir-8889	38	16	,	,	PUNCT
spir-8889	38	17	the	the	DET
spir-8889	38	18	state	state	NOUN
spir-8889	38	19	’s	’s	PART
spir-8889	38	20	very	very	ADV
spir-8889	38	21	lifeblood	lifeblood	NOUN
spir-8889	38	22	,	,	PUNCT
spir-8889	38	23	will	will	AUX
spir-8889	38	24	drain	drain	VERB
spir-8889	38	25	away	away	ADV
spir-8889	38	26	as	as	SCONJ
spir-8889	38	27	more	more	ADJ
spir-8889	38	28	economic	economic	ADJ
spir-8889	38	29	activity	activity	NOUN
spir-8889	38	30	occurs	occur	VERB
spir-8889	38	31	in	in	ADP
spir-8889	38	32	the	the	DET
spir-8889	38	33	ephemeral	ephemeral	ADJ
spir-8889	38	34	jurisdictions	jurisdiction	NOUN
spir-8889	38	35	of	of	ADP
spir-8889	38	36	cyberspace	cyberspace	NOUN
spir-8889	38	37	”	"	PUNCT
spir-8889	38	38	(	(	PUNCT
spir-8889	38	39	2005	2005	NUM
spir-8889	38	40	,	,	PUNCT
spir-8889	38	41	p.	p.	NOUN
spir-8889	38	42	244	244	NUM
spir-8889	38	43	)	)	PUNCT
spir-8889	38	44	.	.	PUNCT
spir-8889	39	1	researchers	researcher	NOUN
spir-8889	39	2	and	and	CCONJ
spir-8889	39	3	scholars	scholar	NOUN
spir-8889	39	4	are	be	AUX
spir-8889	39	5	also	also	ADV
spir-8889	39	6	beginning	begin	VERB
spir-8889	39	7	to	to	PART
spir-8889	39	8	examine	examine	VERB
spir-8889	39	9	the	the	DET
spir-8889	39	10	issue	issue	NOUN
spir-8889	39	11	of	of	ADP
spir-8889	39	12	taxation	taxation	NOUN
spir-8889	39	13	of	of	ADP
spir-8889	39	14	virtual	virtual	ADJ
spir-8889	39	15	worlds	world	NOUN
spir-8889	39	16	.	.	PUNCT
spir-8889	40	1	at	at	ADP
spir-8889	40	2	a	a	DET
spir-8889	40	3	recent	recent	ADJ
spir-8889	40	4	state	state	NOUN
spir-8889	40	5	of	of	ADP
spir-8889	40	6	play	play	NOUN
spir-8889	40	7	symposium	symposium	NOUN
spir-8889	40	8	(	(	PUNCT
spir-8889	40	9	held	hold	VERB
spir-8889	40	10	in	in	ADP
spir-8889	40	11	december	december	PROPN
spir-8889	40	12	2009	2009	NUM
spir-8889	40	13	at	at	ADP
spir-8889	40	14	new	new	PROPN
spir-8889	40	15	york	york	PROPN
spir-8889	40	16	law	law	PROPN
spir-8889	40	17	school	school	NOUN
spir-8889	40	18	)	)	PUNCT
spir-8889	40	19	entire	entire	ADJ
spir-8889	40	20	panels	panel	NOUN
spir-8889	40	21	were	be	AUX
spir-8889	40	22	devoted	devoted	ADJ
spir-8889	40	23	issues	issue	NOUN
spir-8889	40	24	pertaining	pertain	VERB
spir-8889	40	25	to	to	ADP
spir-8889	40	26	virtual	virtual	ADJ
spir-8889	40	27	worlds	world	NOUN
spir-8889	40	28	,	,	PUNCT
spir-8889	40	29	including	include	VERB
spir-8889	40	30	their	their	PRON
spir-8889	40	31	economy	economy	NOUN
spir-8889	40	32	,	,	PUNCT
spir-8889	40	33	legal	legal	ADJ
spir-8889	40	34	systems	system	NOUN
spir-8889	40	35	,	,	PUNCT
spir-8889	40	36	governmental	governmental	ADJ
spir-8889	40	37	systems	system	NOUN
spir-8889	40	38	,	,	PUNCT
spir-8889	40	39	and	and	CCONJ
spir-8889	40	40	policy	policy	NOUN
spir-8889	40	41	.	.	PUNCT
spir-8889	41	1	emory	emory	PROPN
spir-8889	41	2	university	university	PROPN
spir-8889	41	3	hosted	host	VERB
spir-8889	41	4	a	a	DET
spir-8889	41	5	conference	conference	NOUN
spir-8889	41	6	on	on	ADP
spir-8889	41	7	virtual	virtual	ADJ
spir-8889	41	8	worlds	world	NOUN
spir-8889	41	9	and	and	CCONJ
spir-8889	41	10	new	new	ADJ
spir-8889	41	11	realities	reality	NOUN
spir-8889	41	12	in	in	ADP
spir-8889	41	13	commerce	commerce	PROPN
spir-8889	41	14	,	,	PUNCT
spir-8889	41	15	politics	politic	NOUN
spir-8889	41	16	,	,	PUNCT
spir-8889	41	17	and	and	CCONJ
spir-8889	41	18	society	society	NOUN
spir-8889	41	19	early	early	ADV
spir-8889	41	20	in	in	ADP
spir-8889	41	21	2008	2008	NUM
spir-8889	41	22	where	where	SCONJ
spir-8889	41	23	participants	participant	NOUN
spir-8889	41	24	discussed	discuss	VERB
spir-8889	41	25	emerging	emerge	VERB
spir-8889	41	26	economies	economy	NOUN
spir-8889	41	27	of	of	ADP
spir-8889	41	28	virtual	virtual	ADJ
spir-8889	41	29	worlds	world	NOUN
spir-8889	41	30	.	.	PUNCT
spir-8889	42	1	in	in	ADP
spir-8889	42	2	early	early	ADJ
spir-8889	42	3	2011	2011	NUM
spir-8889	42	4	the	the	DET
spir-8889	42	5	university	university	PROPN
spir-8889	42	6	of	of	ADP
spir-8889	42	7	california	california	PROPN
spir-8889	42	8	irvine	irvine	PROPN
spir-8889	42	9	school	school	PROPN
spir-8889	42	10	of	of	ADP
spir-8889	42	11	law	law	NOUN
spir-8889	42	12	hosted	host	VERB
spir-8889	42	13	a	a	DET
spir-8889	42	14	conference	conference	NOUN
spir-8889	42	15	titled	title	VERB
spir-8889	42	16	governing	govern	VERB
spir-8889	42	17	the	the	DET
spir-8889	42	18	magic	magic	ADJ
spir-8889	42	19	circle	circle	NOUN
spir-8889	42	20	:	:	PUNCT
spir-8889	42	21	regulation	regulation	NOUN
spir-8889	42	22	of	of	ADP
spir-8889	42	23	virtual	virtual	ADJ
spir-8889	42	24	worlds	world	NOUN
spir-8889	42	25	.	.	PUNCT
spir-8889	43	1	these	these	PRON
spir-8889	43	2	are	be	AUX
spir-8889	43	3	just	just	ADV
spir-8889	43	4	a	a	DET
spir-8889	43	5	few	few	ADJ
spir-8889	43	6	examples	example	NOUN
spir-8889	43	7	of	of	ADP
spir-8889	43	8	the	the	DET
spir-8889	43	9	burgeoning	burgeon	VERB
spir-8889	43	10	number	number	NOUN
spir-8889	43	11	of	of	ADP
spir-8889	43	12	conferences	conference	NOUN
spir-8889	43	13	held	hold	VERB
spir-8889	43	14	worldwide	worldwide	ADV
spir-8889	43	15	that	that	DET
spir-8889	43	16	address	address	NOUN
spir-8889	43	17	issues	issue	NOUN
spir-8889	43	18	related	relate	VERB
spir-8889	43	19	to	to	ADP
spir-8889	43	20	virtual	virtual	ADJ
spir-8889	43	21	worlds	world	NOUN
spir-8889	43	22	.	.	PUNCT
spir-8889	44	1	4	4	NUM
spir-8889	44	2	current	current	ADJ
spir-8889	44	3	state	state	NOUN
spir-8889	44	4	of	of	ADP
spir-8889	44	5	virtual	virtual	ADJ
spir-8889	44	6	economies	economy	NOUN
spir-8889	44	7	the	the	DET
spir-8889	44	8	jec	jec	PROPN
spir-8889	44	9	defines	define	VERB
spir-8889	44	10	virtual	virtual	ADJ
spir-8889	44	11	economies	economy	NOUN
spir-8889	44	12	as	as	ADP
spir-8889	44	13	“	"	PUNCT
spir-8889	44	14	the	the	DET
spir-8889	44	15	universe	universe	NOUN
spir-8889	44	16	of	of	ADP
spir-8889	44	17	transactions	transaction	NOUN
spir-8889	44	18	that	that	PRON
spir-8889	44	19	occur	occur	VERB
spir-8889	44	20	within	within	ADP
spir-8889	44	21	an	an	DET
spir-8889	44	22	online	online	ADJ
spir-8889	44	23	community	community	NOUN
spir-8889	44	24	,	,	PUNCT
spir-8889	44	25	such	such	ADJ
spir-8889	44	26	as	as	ADP
spir-8889	44	27	second	second	ADJ
spir-8889	44	28	life	life	NOUN
spir-8889	44	29	or	or	CCONJ
spir-8889	44	30	world	world	NOUN
spir-8889	44	31	of	of	ADP
spir-8889	44	32	warcraft	warcraft	NOUN
spir-8889	44	33	…	…	PUNCT
spir-8889	44	34	(that	(that	NUM
spir-8889	44	35	)	)	PUNCT
spir-8889	44	36	include	include	VERB
spir-8889	44	37	the	the	DET
spir-8889	44	38	sale	sale	NOUN
spir-8889	44	39	of	of	ADP
spir-8889	44	40	goods	good	NOUN
spir-8889	44	41	and	and	CCONJ
spir-8889	44	42	services	service	NOUN
spir-8889	44	43	and	and	CCONJ
spir-8889	44	44	take	take	VERB
spir-8889	44	45	place	place	NOUN
spir-8889	44	46	entirely	entirely	ADV
spir-8889	44	47	within	within	ADP
spir-8889	44	48	virtual	virtual	ADJ
spir-8889	44	49	economies	economy	NOUN
spir-8889	44	50	;	;	PUNCT
spir-8889	44	51	there	there	PRON
spir-8889	44	52	is	be	VERB
spir-8889	44	53	no	no	DET
spir-8889	44	54	real	real	ADJ
spir-8889	44	55	-	-	PUNCT
spir-8889	44	56	world	world	NOUN
spir-8889	44	57	or	or	CCONJ
spir-8889	44	58	physical	physical	ADJ
spir-8889	44	59	exchange	exchange	NOUN
spir-8889	44	60	”	"	PUNCT
spir-8889	44	61	(	(	PUNCT
spir-8889	44	62	jec	jec	NOUN
spir-8889	44	63	,	,	PUNCT
spir-8889	44	64	2006	2006	NUM
spir-8889	44	65	)	)	PUNCT
spir-8889	44	66	.	.	PUNCT
spir-8889	45	1	in	in	ADP
spir-8889	45	2	second	second	ADJ
spir-8889	45	3	life	life	NOUN
spir-8889	45	4	alone	alone	ADV
spir-8889	45	5	there	there	PRON
spir-8889	45	6	were	be	VERB
spir-8889	45	7	user	user	NOUN
spir-8889	45	8	-	-	PUNCT
spir-8889	45	9	to	to	ADP
spir-8889	45	10	-	-	PUNCT
spir-8889	45	11	user	user	NOUN
spir-8889	45	12	transactions	transaction	NOUN
spir-8889	45	13	totaling	total	VERB
spir-8889	45	14	over	over	ADP
spir-8889	45	15	$	$	SYM
spir-8889	45	16	567	567	NUM
spir-8889	45	17	million	million	NUM
spir-8889	45	18	usd	usd	NOUN
spir-8889	45	19	(	(	PUNCT
spir-8889	45	20	one	one	NUM
spir-8889	45	21	usd	usd	NOUN
spir-8889	45	22	equals	equal	VERB
spir-8889	45	23	approximately	approximately	ADV
spir-8889	45	24	250	250	NUM
spir-8889	45	25	‘	'	PUNCT
spir-8889	45	26	linden	linden	ADJ
spir-8889	45	27	dollars	dollar	NOUN
spir-8889	45	28	’	'	PUNCT
spir-8889	45	29	,	,	PUNCT
spir-8889	45	30	the	the	DET
spir-8889	45	31	in	in	ADP
spir-8889	45	32	-	-	PUNCT
spir-8889	45	33	world	world	NOUN
spir-8889	45	34	second	second	ADJ
spir-8889	45	35	life	life	NOUN
spir-8889	45	36	currency	currency	NOUN
spir-8889	45	37	,	,	PUNCT
spir-8889	45	38	which	which	PRON
spir-8889	45	39	is	be	AUX
spir-8889	45	40	a	a	DET
spir-8889	45	41	floating	float	VERB
spir-8889	45	42	currency	currency	NOUN
spir-8889	45	43	)	)	PUNCT
spir-8889	45	44	in	in	ADP
spir-8889	45	45	2009	2009	NUM
spir-8889	45	46	,	,	PUNCT
spir-8889	45	47	a	a	DET
spir-8889	45	48	65	65	NUM
spir-8889	45	49	percent	percent	NOUN
spir-8889	45	50	increase	increase	NOUN
spir-8889	45	51	over	over	ADP
spir-8889	45	52	the	the	DET
spir-8889	45	53	previous	previous	ADJ
spir-8889	45	54	year	year	NOUN
spir-8889	45	55	(	(	PUNCT
spir-8889	45	56	rosenwald	rosenwald	NOUN
spir-8889	45	57	,	,	PUNCT
spir-8889	45	58	2010	2010	NUM
spir-8889	45	59	)	)	PUNCT
spir-8889	45	60	.	.	PUNCT
spir-8889	46	1	one	one	NUM
spir-8889	46	2	study	study	NOUN
spir-8889	46	3	found	find	VERB
spir-8889	46	4	that	that	SCONJ
spir-8889	46	5	more	more	ADJ
spir-8889	46	6	than	than	ADP
spir-8889	46	7	50	50	NUM
spir-8889	46	8	businesses	business	NOUN
spir-8889	46	9	in	in	ADP
spir-8889	46	10	second	second	ADJ
spir-8889	46	11	life	life	NOUN
spir-8889	46	12	made	make	VERB
spir-8889	46	13	more	more	ADJ
spir-8889	46	14	than	than	ADP
spir-8889	46	15	$	$	SYM
spir-8889	46	16	100,000	100,000	NUM
spir-8889	46	17	usd	usd	NOUN
spir-8889	46	18	each	each	PRON
spir-8889	46	19	in	in	ADP
spir-8889	46	20	2009	2009	NUM
spir-8889	46	21	,	,	PUNCT
spir-8889	46	22	with	with	ADP
spir-8889	46	23	the	the	DET
spir-8889	46	24	top	top	ADJ
spir-8889	46	25	25	25	NUM
spir-8889	46	26	second	second	ADJ
spir-8889	46	27	life	life	NOUN
spir-8889	46	28	earners	earner	NOUN
spir-8889	46	29	making	make	VERB
spir-8889	46	30	approximately	approximately	ADV
spir-8889	46	31	$	$	SYM
spir-8889	46	32	12	12	NUM
spir-8889	46	33	million	million	NUM
spir-8889	46	34	combined	combine	VERB
spir-8889	46	35	.	.	PUNCT
spir-8889	47	1	another	another	DET
spir-8889	47	2	virtual	virtual	ADJ
spir-8889	47	3	world	world	NOUN
spir-8889	47	4	,	,	PUNCT
spir-8889	47	5	entropia	entropia	PROPN
spir-8889	47	6	universe	universe	NOUN
spir-8889	47	7	,	,	PUNCT
spir-8889	47	8	also	also	ADV
spir-8889	47	9	operates	operate	VERB
spir-8889	47	10	a	a	DET
spir-8889	47	11	“	"	PUNCT
spir-8889	47	12	real	real	ADJ
spir-8889	47	13	cash	cash	NOUN
spir-8889	47	14	economy	economy	NOUN
spir-8889	47	15	”	"	PUNCT
spir-8889	47	16	(	(	PUNCT
spir-8889	47	17	entropia	entropia	PROPN
spir-8889	47	18	universe	universe	NOUN
spir-8889	47	19	,	,	PUNCT
spir-8889	47	20	2011	2011	NUM
spir-8889	47	21	)	)	PUNCT
spir-8889	47	22	with	with	ADP
spir-8889	47	23	a	a	DET
spir-8889	47	24	fixed	fix	VERB
spir-8889	47	25	rate	rate	NOUN
spir-8889	47	26	of	of	ADP
spir-8889	47	27	10	10	NUM
spir-8889	47	28	‘	'	PUNCT
spir-8889	47	29	project	project	NOUN
spir-8889	47	30	entropia	entropia	PROPN
spir-8889	47	31	dollar	dollar	NOUN
spir-8889	47	32	’	'	PUNCT
spir-8889	47	33	(	(	PUNCT
spir-8889	47	34	ped	ped	NOUN
spir-8889	47	35	)	)	PUNCT
spir-8889	47	36	to	to	ADP
spir-8889	47	37	one	one	NUM
spir-8889	47	38	usd	usd	NOUN
spir-8889	47	39	(	(	PUNCT
spir-8889	47	40	sivan	sivan	NOUN
spir-8889	47	41	,	,	PUNCT
spir-8889	47	42	2009	2009	NUM
spir-8889	47	43	)	)	PUNCT
spir-8889	47	44	.	.	PUNCT
spir-8889	48	1	facebook	facebook	PROPN
spir-8889	48	2	recently	recently	ADV
spir-8889	48	3	launched	launch	VERB
spir-8889	48	4	‘	'	PUNCT
spir-8889	48	5	facebook	facebook	NOUN
spir-8889	48	6	credits	credit	NOUN
spir-8889	48	7	’	'	PUNCT
spir-8889	48	8	,	,	PUNCT
spir-8889	48	9	a	a	DET
spir-8889	48	10	virtual	virtual	ADJ
spir-8889	48	11	currency	currency	NOUN
spir-8889	48	12	used	use	VERB
spir-8889	48	13	to	to	PART
spir-8889	48	14	buy	buy	VERB
spir-8889	48	15	virtual	virtual	ADJ
spir-8889	48	16	goods	good	NOUN
spir-8889	48	17	on	on	ADP
spir-8889	48	18	the	the	DET
spir-8889	48	19	facebook	facebook	NOUN
spir-8889	48	20	platform	platform	NOUN
spir-8889	48	21	(	(	PUNCT
spir-8889	48	22	facebook	facebook	NOUN
spir-8889	48	23	,	,	PUNCT
spir-8889	48	24	2011	2011	NUM
spir-8889	48	25	)	)	PUNCT
spir-8889	48	26	.	.	PUNCT
spir-8889	49	1	facebook	facebook	NOUN
spir-8889	49	2	users	user	NOUN
spir-8889	49	3	can	can	AUX
spir-8889	49	4	purchase	purchase	VERB
spir-8889	49	5	‘	'	PUNCT
spir-8889	49	6	facebook	facebook	NOUN
spir-8889	49	7	credits	credit	NOUN
spir-8889	49	8	’	'	PUNCT
spir-8889	49	9	with	with	ADP
spir-8889	49	10	15	15	NUM
spir-8889	49	11	different	different	ADJ
spir-8889	49	12	real	real	ADJ
spir-8889	49	13	-	-	PUNCT
spir-8889	49	14	world	world	NOUN
spir-8889	49	15	currencies	currency	NOUN
spir-8889	49	16	,	,	PUNCT
spir-8889	49	17	including	include	VERB
spir-8889	49	18	euros	euro	NOUN
spir-8889	49	19	,	,	PUNCT
spir-8889	49	20	hong	hong	PROPN
spir-8889	49	21	kong	kong	PROPN
spir-8889	49	22	dollars	dollar	NOUN
spir-8889	49	23	,	,	PUNCT
spir-8889	49	24	turkish	turkish	ADJ
spir-8889	49	25	lira	lira	NOUN
spir-8889	49	26	,	,	PUNCT
spir-8889	49	27	and	and	CCONJ
spir-8889	49	28	venezuelan	venezuelan	ADJ
spir-8889	49	29	bolivars	bolivar	NOUN
spir-8889	49	30	.	.	PUNCT
spir-8889	50	1	however	however	ADV
spir-8889	50	2	,	,	PUNCT
spir-8889	50	3	facebook	facebook	PROPN
spir-8889	50	4	takes	take	VERB
spir-8889	50	5	a	a	DET
spir-8889	50	6	significant	significant	ADJ
spir-8889	50	7	cut	cut	NOUN
spir-8889	50	8	(	(	PUNCT
spir-8889	50	9	30	30	NUM
spir-8889	50	10	%	%	NOUN
spir-8889	50	11	)	)	PUNCT
spir-8889	50	12	with	with	ADP
spir-8889	50	13	each	each	DET
spir-8889	50	14	credit	credit	NOUN
spir-8889	50	15	purchase	purchase	NOUN
spir-8889	50	16	(	(	PUNCT
spir-8889	50	17	gannes	ganne	NOUN
spir-8889	50	18	,	,	PUNCT
spir-8889	50	19	2011	2011	NUM
spir-8889	50	20	)	)	PUNCT
spir-8889	50	21	.	.	PUNCT
spir-8889	51	1	the	the	DET
spir-8889	51	2	us	us	PROPN
spir-8889	51	3	-	-	PUNCT
spir-8889	51	4	based	base	VERB
spir-8889	51	5	chain	chain	NOUN
spir-8889	51	6	store	store	NOUN
spir-8889	51	7	target	target	NOUN
spir-8889	51	8	is	be	AUX
spir-8889	51	9	even	even	ADV
spir-8889	51	10	offering	offer	VERB
spir-8889	51	11	‘	'	PUNCT
spir-8889	51	12	facebook	facebook	NOUN
spir-8889	51	13	credit	credit	NOUN
spir-8889	51	14	’	'	PUNCT
spir-8889	51	15	gift	gift	NOUN
spir-8889	51	16	cards	card	NOUN
spir-8889	51	17	for	for	SCONJ
spir-8889	51	18	people	people	NOUN
spir-8889	51	19	to	to	PART
spir-8889	51	20	purchase	purchase	VERB
spir-8889	51	21	to	to	ADP
spir-8889	51	22	use	use	VERB
spir-8889	51	23	on	on	ADP
spir-8889	51	24	the	the	DET
spir-8889	51	25	facebook	facebook	PROPN
spir-8889	51	26	platform	platform	NOUN
spir-8889	51	27	,	,	PUNCT
spir-8889	51	28	marking	mark	VERB
spir-8889	51	29	the	the	DET
spir-8889	51	30	first	first	ADJ
spir-8889	51	31	time	time	NOUN
spir-8889	51	32	facebook	facebook	PROPN
spir-8889	51	33	has	have	AUX
spir-8889	51	34	had	have	VERB
spir-8889	51	35	a	a	DET
spir-8889	51	36	presence	presence	NOUN
spir-8889	51	37	in	in	ADP
spir-8889	51	38	a	a	DET
spir-8889	51	39	brick	brick	NOUN
spir-8889	51	40	-	-	PUNCT
spir-8889	51	41	and	and	CCONJ
spir-8889	51	42	-	-	PUNCT
spir-8889	51	43	mortar	mortar	NOUN
spir-8889	51	44	retail	retail	ADJ
spir-8889	51	45	store	store	NOUN
spir-8889	51	46	(	(	PUNCT
spir-8889	51	47	swartz	swartz	PROPN
spir-8889	51	48	,	,	PUNCT
spir-8889	51	49	2010	2010	NUM
spir-8889	51	50	)	)	PUNCT
spir-8889	51	51	.	.	PUNCT
spir-8889	52	1	rmt	rmt	NOUN
spir-8889	52	2	is	be	AUX
spir-8889	52	3	a	a	DET
spir-8889	52	4	big	big	ADJ
spir-8889	52	5	business	business	NOUN
spir-8889	52	6	,	,	PUNCT
spir-8889	52	7	particularly	particularly	ADV
spir-8889	52	8	in	in	ADP
spir-8889	52	9	the	the	DET
spir-8889	52	10	sale	sale	NOUN
spir-8889	52	11	of	of	ADP
spir-8889	52	12	in	in	ADP
spir-8889	52	13	-	-	PUNCT
spir-8889	52	14	world	world	NOUN
spir-8889	52	15	currency	currency	NOUN
spir-8889	52	16	and	and	CCONJ
spir-8889	52	17	high	high	ADV
spir-8889	52	18	-	-	PUNCT
spir-8889	52	19	powered	power	VERB
spir-8889	52	20	user	user	NOUN
spir-8889	52	21	accounts	account	NOUN
spir-8889	52	22	(	(	PUNCT
spir-8889	52	23	duranske	duranske	ADJ
spir-8889	52	24	,	,	PUNCT
spir-8889	52	25	2008	2008	NUM
spir-8889	52	26	)	)	PUNCT
spir-8889	52	27	.	.	PUNCT
spir-8889	53	1	yet	yet	ADV
spir-8889	53	2	not	not	PART
spir-8889	53	3	all	all	DET
spir-8889	53	4	virtual	virtual	ADJ
spir-8889	53	5	worlds	world	NOUN
spir-8889	53	6	permit	permit	NOUN
spir-8889	53	7	rmt	rmt	NOUN
spir-8889	53	8	.	.	PUNCT
spir-8889	54	1	second	second	ADJ
spir-8889	54	2	life	life	NOUN
spir-8889	54	3	allows	allow	VERB
spir-8889	54	4	the	the	DET
spir-8889	54	5	exchange	exchange	NOUN
spir-8889	54	6	of	of	ADP
spir-8889	54	7	currency	currency	NOUN
spir-8889	54	8	,	,	PUNCT
spir-8889	54	9	goods	good	NOUN
spir-8889	54	10	,	,	PUNCT
spir-8889	54	11	services	service	NOUN
spir-8889	54	12	,	,	PUNCT
spir-8889	54	13	and	and	CCONJ
spir-8889	54	14	equipment	equipment	NOUN
spir-8889	54	15	.	.	PUNCT
spir-8889	55	1	second	second	ADJ
spir-8889	55	2	life	life	NOUN
spir-8889	55	3	even	even	ADV
spir-8889	55	4	has	have	VERB
spir-8889	55	5	an	an	DET
spir-8889	55	6	internal	internal	ADJ
spir-8889	55	7	system	system	NOUN
spir-8889	55	8	where	where	SCONJ
spir-8889	55	9	users	user	NOUN
spir-8889	55	10	can	can	AUX
spir-8889	55	11	exchange	exchange	VERB
spir-8889	55	12	linden	linden	PROPN
spir-8889	55	13	dollars	dollar	NOUN
spir-8889	55	14	for	for	ADP
spir-8889	55	15	real	real	ADJ
spir-8889	55	16	currency	currency	NOUN
spir-8889	55	17	.	.	PUNCT
spir-8889	56	1	however	however	ADV
spir-8889	56	2	,	,	PUNCT
spir-8889	56	3	the	the	DET
spir-8889	56	4	mmogs	mmog	NOUN
spir-8889	56	5	(	(	PUNCT
spir-8889	56	6	massively	massively	ADV
spir-8889	56	7	multiplayer	multiplayer	NOUN
spir-8889	56	8	online	online	PROPN
spir-8889	56	9	games	games	PROPN
spir-8889	56	10	)	)	PUNCT
spir-8889	56	11	world	world	NOUN
spir-8889	56	12	of	of	ADP
spir-8889	56	13	warcraft	warcraft	NOUN
spir-8889	56	14	,	,	PUNCT
spir-8889	56	15	everquest	everquest	NOUN
spir-8889	56	16	,	,	PUNCT
spir-8889	56	17	and	and	CCONJ
spir-8889	56	18	ultima	ultima	PROPN
spir-8889	56	19	online	online	ADV
spir-8889	56	20	specifically	specifically	ADV
spir-8889	56	21	forbid	forbid	VERB
spir-8889	56	22	the	the	DET
spir-8889	56	23	buying	buying	NOUN
spir-8889	56	24	and	and	CCONJ
spir-8889	56	25	selling	selling	NOUN
spir-8889	56	26	of	of	ADP
spir-8889	56	27	“	"	PUNCT
spir-8889	56	28	gold	gold	NOUN
spir-8889	56	29	”	"	PUNCT
spir-8889	56	30	(	(	PUNCT
spir-8889	56	31	their	their	PRON
spir-8889	56	32	in	in	ADP
spir-8889	56	33	-	-	PUNCT
spir-8889	56	34	world	world	NOUN
spir-8889	56	35	currency	currency	NOUN
spir-8889	56	36	)	)	PUNCT
spir-8889	56	37	or	or	CCONJ
spir-8889	56	38	items	item	NOUN
spir-8889	56	39	for	for	ADP
spir-8889	56	40	real	real	ADJ
spir-8889	56	41	money	money	NOUN
spir-8889	56	42	(	(	PUNCT
spir-8889	56	43	duranske	duranske	ADJ
spir-8889	56	44	,	,	PUNCT
spir-8889	56	45	2008	2008	NUM
spir-8889	56	46	)	)	PUNCT
spir-8889	56	47	;	;	PUNCT
spir-8889	56	48	such	such	ADJ
spir-8889	56	49	activity	activity	NOUN
spir-8889	56	50	is	be	AUX
spir-8889	56	51	against	against	ADP
spir-8889	56	52	the	the	DET
spir-8889	56	53	terms	term	NOUN
spir-8889	56	54	of	of	ADP
spir-8889	56	55	service	service	NOUN
spir-8889	56	56	or	or	CCONJ
spir-8889	56	57	end	end	NOUN
spir-8889	56	58	-	-	PUNCT
spir-8889	56	59	use	use	NOUN
spir-8889	56	60	licensing	licensing	NOUN
spir-8889	56	61	agreements	agreement	NOUN
spir-8889	56	62	.	.	PUNCT
spir-8889	57	1	ebay	ebay	PROPN
spir-8889	57	2	banned	ban	VERB
spir-8889	57	3	auctions	auction	NOUN
spir-8889	57	4	for	for	ADP
spir-8889	57	5	property	property	NOUN
spir-8889	57	6	from	from	ADP
spir-8889	57	7	virtual	virtual	ADJ
spir-8889	57	8	worlds	world	NOUN
spir-8889	57	9	such	such	ADJ
spir-8889	57	10	as	as	ADP
spir-8889	57	11	characters	character	NOUN
spir-8889	57	12	,	,	PUNCT
spir-8889	57	13	currency	currency	NOUN
spir-8889	57	14	,	,	PUNCT
spir-8889	57	15	weapons	weapon	NOUN
spir-8889	57	16	,	,	PUNCT
spir-8889	57	17	and	and	CCONJ
spir-8889	57	18	clothing	clothing	NOUN
spir-8889	57	19	in	in	ADP
spir-8889	57	20	early	early	ADJ
spir-8889	57	21	2007	2007	NUM
spir-8889	57	22	.	.	PUNCT
spir-8889	58	1	there	there	PRON
spir-8889	58	2	is	be	VERB
spir-8889	58	3	ample	ample	ADJ
spir-8889	58	4	evidence	evidence	NOUN
spir-8889	58	5	,	,	PUNCT
spir-8889	58	6	however	however	ADV
spir-8889	58	7	,	,	PUNCT
spir-8889	58	8	that	that	SCONJ
spir-8889	58	9	people	people	NOUN
spir-8889	58	10	are	be	AUX
spir-8889	58	11	making	make	VERB
spir-8889	58	12	a	a	DET
spir-8889	58	13	living	living	NOUN
spir-8889	58	14	buying	buying	NOUN
spir-8889	58	15	and	and	CCONJ
spir-8889	58	16	selling	sell	VERB
spir-8889	58	17	virtual	virtual	ADJ
spir-8889	58	18	goods	good	NOUN
spir-8889	58	19	.	.	PUNCT
spir-8889	59	1	or	or	CCONJ
spir-8889	59	2	,	,	PUNCT
spir-8889	59	3	as	as	SCONJ
spir-8889	59	4	one	one	NUM
spir-8889	59	5	irs	irs	PROPN
spir-8889	59	6	agent	agent	NOUN
spir-8889	59	7	stated	state	VERB
spir-8889	59	8	,	,	PUNCT
spir-8889	59	9	“	"	PUNCT
spir-8889	59	10	selling	sell	VERB
spir-8889	59	11	intangibles	intangible	NOUN
spir-8889	59	12	in	in	ADP
spir-8889	59	13	an	an	DET
spir-8889	59	14	intangible	intangible	ADJ
spir-8889	59	15	world	world	NOUN
spir-8889	59	16	.	.	PUNCT
spir-8889	60	1	for	for	ADP
spir-8889	60	2	an	an	DET
spir-8889	60	3	intangible	intangible	ADJ
spir-8889	60	4	world	world	NOUN
spir-8889	60	5	”	"	PUNCT
spir-8889	60	6	(	(	PUNCT
spir-8889	60	7	dibble	dibble	ADJ
spir-8889	60	8	,	,	PUNCT
spir-8889	60	9	2006	2006	NUM
spir-8889	60	10	,	,	PUNCT
spir-8889	60	11	p.	p.	NOUN
spir-8889	60	12	304	304	NUM
spir-8889	60	13	)	)	PUNCT
spir-8889	60	14	.	.	PUNCT
spir-8889	61	1	there	there	PRON
spir-8889	61	2	are	be	VERB
spir-8889	61	3	a	a	DET
spir-8889	61	4	number	number	NOUN
spir-8889	61	5	of	of	ADP
spir-8889	61	6	occupations	occupation	NOUN
spir-8889	61	7	that	that	PRON
spir-8889	61	8	members	member	NOUN
spir-8889	61	9	of	of	ADP
spir-8889	61	10	second	second	ADJ
spir-8889	61	11	life	life	NOUN
spir-8889	61	12	make	make	VERB
spir-8889	61	13	their	their	PRON
spir-8889	61	14	livings	living	NOUN
spir-8889	61	15	from	from	ADP
spir-8889	61	16	in	in	ADP
spir-8889	61	17	-	-	PUNCT
spir-8889	61	18	world	world	NOUN
spir-8889	61	19	,	,	PUNCT
spir-8889	61	20	including	include	VERB
spir-8889	61	21	jewelry	jewelry	NOUN
spir-8889	61	22	maker	maker	NOUN
spir-8889	61	23	,	,	PUNCT
spir-8889	61	24	tour	tour	NOUN
spir-8889	61	25	guide	guide	NOUN
spir-8889	61	26	,	,	PUNCT
spir-8889	61	27	musician	musician	NOUN
spir-8889	61	28	,	,	PUNCT
spir-8889	61	29	landscaper	landscaper	NOUN
spir-8889	61	30	,	,	PUNCT
spir-8889	61	31	nightclub	nightclub	NOUN
spir-8889	61	32	owner	owner	NOUN
spir-8889	61	33	,	,	PUNCT
spir-8889	61	34	and	and	CCONJ
spir-8889	61	35	attorney	attorney	NOUN
spir-8889	61	36	(	(	PUNCT
spir-8889	61	37	duranske	duranske	ADJ
spir-8889	61	38	,	,	PUNCT
spir-8889	61	39	2008	2008	NUM
spir-8889	61	40	)	)	PUNCT
spir-8889	61	41	.	.	PUNCT
spir-8889	62	1	there	there	PRON
spir-8889	62	2	are	be	VERB
spir-8889	62	3	also	also	ADV
spir-8889	62	4	third	third	ADJ
spir-8889	62	5	-	-	PUNCT
spir-8889	62	6	party	party	NOUN
spir-8889	62	7	auction	auction	NOUN
spir-8889	62	8	sites	site	NOUN
spir-8889	62	9	that	that	PRON
spir-8889	62	10	broker	broker	VERB
spir-8889	62	11	in	in	ADP
spir-8889	62	12	-	-	PUNCT
spir-8889	62	13	world	world	NOUN
spir-8889	62	14	currency	currency	NOUN
spir-8889	62	15	,	,	PUNCT
spir-8889	62	16	virtual	virtual	ADJ
spir-8889	62	17	items	item	NOUN
spir-8889	62	18	and	and	CCONJ
spir-8889	62	19	even	even	ADV
spir-8889	62	20	entire	entire	ADJ
spir-8889	62	21	in	in	ADP
spir-8889	62	22	-	-	PUNCT
spir-8889	62	23	world	world	NOUN
spir-8889	62	24	accounts	account	NOUN
spir-8889	62	25	.	.	PUNCT
spir-8889	63	1	one	one	NUM
spir-8889	63	2	person	person	NOUN
spir-8889	63	3	5	5	NUM
spir-8889	63	4	allegedly	allegedly	ADV
spir-8889	63	5	earned	earn	VERB
spir-8889	63	6	more	more	ADJ
spir-8889	63	7	than	than	ADP
spir-8889	63	8	$	$	SYM
spir-8889	63	9	1	1	NUM
spir-8889	63	10	million	million	NUM
spir-8889	63	11	usd	usd	NOUN
spir-8889	63	12	from	from	ADP
spir-8889	63	13	profits	profit	NOUN
spir-8889	63	14	earned	earn	VERB
spir-8889	63	15	in	in	ADP
spir-8889	63	16	virtual	virtual	ADJ
spir-8889	63	17	worlds	world	NOUN
spir-8889	63	18	,	,	PUNCT
spir-8889	63	19	primarily	primarily	ADV
spir-8889	63	20	through	through	ADP
spir-8889	63	21	real	real	ADJ
spir-8889	63	22	estate	estate	NOUN
spir-8889	63	23	transactions	transaction	NOUN
spir-8889	63	24	and	and	CCONJ
spir-8889	63	25	content	content	NOUN
spir-8889	63	26	creation	creation	NOUN
spir-8889	63	27	in	in	ADP
spir-8889	63	28	second	second	ADJ
spir-8889	63	29	life	life	NOUN
spir-8889	63	30	(	(	PUNCT
spir-8889	63	31	in	in	ADP
spir-8889	63	32	duranske	duranske	ADJ
spir-8889	63	33	,	,	PUNCT
spir-8889	63	34	2008	2008	NUM
spir-8889	63	35	)	)	PUNCT
spir-8889	63	36	.	.	PUNCT
spir-8889	64	1	on	on	ADP
spir-8889	64	2	a	a	DET
spir-8889	64	3	more	more	ADV
spir-8889	64	4	sinister	sinister	ADJ
spir-8889	64	5	note	note	NOUN
spir-8889	64	6	,	,	PUNCT
spir-8889	64	7	unsavory	unsavory	ADJ
spir-8889	64	8	types	type	NOUN
spir-8889	64	9	may	may	AUX
spir-8889	64	10	also	also	ADV
spir-8889	64	11	be	be	AUX
spir-8889	64	12	using	use	VERB
spir-8889	64	13	virtual	virtual	ADJ
spir-8889	64	14	world	world	NOUN
spir-8889	64	15	transactions	transaction	NOUN
spir-8889	64	16	to	to	PART
spir-8889	64	17	launder	launder	VERB
spir-8889	64	18	money	money	NOUN
spir-8889	64	19	because	because	SCONJ
spir-8889	64	20	the	the	DET
spir-8889	64	21	transactions	transaction	NOUN
spir-8889	64	22	are	be	AUX
spir-8889	64	23	virtually	virtually	ADV
spir-8889	64	24	untraceable	untraceable	ADJ
spir-8889	64	25	and	and	CCONJ
spir-8889	64	26	can	can	AUX
spir-8889	64	27	be	be	AUX
spir-8889	64	28	converted	convert	VERB
spir-8889	64	29	into	into	ADP
spir-8889	64	30	real	real	ADJ
spir-8889	64	31	currency	currency	NOUN
spir-8889	64	32	.	.	PUNCT
spir-8889	65	1	one	one	NUM
spir-8889	65	2	rumor	rumor	NOUN
spir-8889	65	3	concerns	concern	VERB
spir-8889	65	4	a	a	DET
spir-8889	65	5	drug	drug	NOUN
spir-8889	65	6	dealer	dealer	NOUN
spir-8889	65	7	in	in	ADP
spir-8889	65	8	second	second	ADJ
spir-8889	65	9	life	life	NOUN
spir-8889	65	10	who	who	PRON
spir-8889	65	11	only	only	ADV
spir-8889	65	12	accepts	accept	VERB
spir-8889	65	13	linden	linden	PROPN
spir-8889	65	14	dollars	dollar	NOUN
spir-8889	65	15	as	as	ADP
spir-8889	65	16	payment	payment	NOUN
spir-8889	65	17	and	and	CCONJ
spir-8889	65	18	then	then	ADV
spir-8889	65	19	realizes	realize	VERB
spir-8889	65	20	a	a	DET
spir-8889	65	21	profit	profit	NOUN
spir-8889	65	22	after	after	ADP
spir-8889	65	23	converting	convert	VERB
spir-8889	65	24	the	the	DET
spir-8889	65	25	linden	linden	ADJ
spir-8889	65	26	dollars	dollar	NOUN
spir-8889	65	27	to	to	ADP
spir-8889	65	28	usd	usd	NOUN
spir-8889	65	29	(	(	PUNCT
spir-8889	65	30	burns	burn	NOUN
spir-8889	65	31	,	,	PUNCT
spir-8889	65	32	2010	2010	NUM
spir-8889	65	33	)	)	PUNCT
spir-8889	65	34	.	.	PUNCT
spir-8889	66	1	other	other	ADJ
spir-8889	66	2	criminal	criminal	ADJ
spir-8889	66	3	activity	activity	NOUN
spir-8889	66	4	occurring	occur	VERB
spir-8889	66	5	in	in	ADP
spir-8889	66	6	virtual	virtual	ADJ
spir-8889	66	7	worlds	world	NOUN
spir-8889	66	8	includes	include	VERB
spir-8889	66	9	identity	identity	NOUN
spir-8889	66	10	theft	theft	NOUN
spir-8889	66	11	,	,	PUNCT
spir-8889	66	12	hacking	hack	VERB
spir-8889	66	13	,	,	PUNCT
spir-8889	66	14	and	and	CCONJ
spir-8889	66	15	credit	credit	NOUN
spir-8889	66	16	card	card	NOUN
spir-8889	66	17	fraud	fraud	NOUN
spir-8889	66	18	(	(	PUNCT
spir-8889	66	19	chung	chung	PROPN
spir-8889	66	20	,	,	PUNCT
spir-8889	66	21	2009	2009	NUM
spir-8889	66	22	)	)	PUNCT
spir-8889	66	23	.	.	PUNCT
spir-8889	67	1	gold	gold	NOUN
spir-8889	67	2	farming	farming	NOUN
spir-8889	67	3	,	,	PUNCT
spir-8889	67	4	where	where	SCONJ
spir-8889	67	5	companies	company	NOUN
spir-8889	67	6	(	(	PUNCT
spir-8889	67	7	usually	usually	ADV
spir-8889	67	8	in	in	ADP
spir-8889	67	9	low	low	ADJ
spir-8889	67	10	wage	wage	NOUN
spir-8889	67	11	economies	economy	NOUN
spir-8889	67	12	)	)	PUNCT
spir-8889	67	13	employ	employ	VERB
spir-8889	67	14	people	people	NOUN
spir-8889	67	15	to	to	PART
spir-8889	67	16	do	do	VERB
spir-8889	67	17	nothing	nothing	PRON
spir-8889	67	18	but	but	SCONJ
spir-8889	67	19	play	play	VERB
spir-8889	67	20	mmogs	mmog	NOUN
spir-8889	67	21	in	in	ADP
spir-8889	67	22	deplorable	deplorable	ADJ
spir-8889	67	23	conditions	condition	NOUN
spir-8889	67	24	to	to	PART
spir-8889	67	25	acquire	acquire	VERB
spir-8889	67	26	in	in	ADP
spir-8889	67	27	-	-	PUNCT
spir-8889	67	28	world	world	NOUN
spir-8889	67	29	currency	currency	NOUN
spir-8889	67	30	or	or	CCONJ
spir-8889	67	31	property	property	NOUN
spir-8889	67	32	which	which	PRON
spir-8889	67	33	is	be	AUX
spir-8889	67	34	then	then	ADV
spir-8889	67	35	resold	resold	VERB
spir-8889	67	36	for	for	ADP
spir-8889	67	37	a	a	DET
spir-8889	67	38	profit	profit	NOUN
spir-8889	67	39	,	,	PUNCT
spir-8889	67	40	is	be	AUX
spir-8889	67	41	also	also	ADV
spir-8889	67	42	driving	drive	VERB
spir-8889	67	43	rmt	rmt	NOUN
spir-8889	67	44	(	(	PUNCT
spir-8889	67	45	kennedy	kennedy	PROPN
spir-8889	67	46	,	,	PUNCT
spir-8889	67	47	2009	2009	NUM
spir-8889	67	48	)	)	PUNCT
spir-8889	67	49	.	.	PUNCT
spir-8889	68	1	julian	julian	PROPN
spir-8889	68	2	dibbell	dibbell	PROPN
spir-8889	68	3	famously	famously	ADV
spir-8889	68	4	wrote	write	VERB
spir-8889	68	5	about	about	ADP
spir-8889	68	6	his	his	PRON
spir-8889	68	7	attempt	attempt	NOUN
spir-8889	68	8	to	to	PART
spir-8889	68	9	make	make	VERB
spir-8889	68	10	a	a	DET
spir-8889	68	11	living	living	NOUN
spir-8889	68	12	selling	selling	NOUN
spir-8889	68	13	“	"	PUNCT
spir-8889	68	14	make	make	VERB
spir-8889	68	15	-	-	PUNCT
spir-8889	68	16	believe	believe	VERB
spir-8889	68	17	commodities	commodity	NOUN
spir-8889	68	18	”	"	PUNCT
spir-8889	68	19	in	in	ADP
spir-8889	68	20	his	his	PRON
spir-8889	68	21	book	book	NOUN
spir-8889	68	22	play	play	VERB
spir-8889	68	23	money	money	NOUN
spir-8889	68	24	,	,	PUNCT
spir-8889	68	25	or	or	CCONJ
spir-8889	68	26	how	how	SCONJ
spir-8889	68	27	i	i	PRON
spir-8889	68	28	quit	quit	VERB
spir-8889	68	29	my	my	PRON
spir-8889	68	30	day	day	NOUN
spir-8889	68	31	job	job	NOUN
spir-8889	68	32	and	and	CCONJ
spir-8889	68	33	made	make	VERB
spir-8889	68	34	millions	million	NOUN
spir-8889	68	35	trading	trade	VERB
spir-8889	68	36	virtual	virtual	ADJ
spir-8889	68	37	loot	loot	NOUN
spir-8889	68	38	;	;	PUNCT
spir-8889	68	39	in	in	ADP
spir-8889	68	40	one	one	NUM
spir-8889	68	41	year	year	NOUN
spir-8889	68	42	he	he	PRON
spir-8889	68	43	made	make	VERB
spir-8889	68	44	$	$	SYM
spir-8889	68	45	11,000	11,000	NUM
spir-8889	68	46	usd	usd	NOUN
spir-8889	68	47	(	(	PUNCT
spir-8889	68	48	dibbell	dibbell	NOUN
spir-8889	68	49	,	,	PUNCT
spir-8889	68	50	2006	2006	NUM
spir-8889	68	51	)	)	PUNCT
spir-8889	68	52	.	.	PUNCT
spir-8889	69	1	but	but	CCONJ
spir-8889	69	2	he	he	PRON
spir-8889	69	3	was	be	AUX
spir-8889	69	4	stymied	stymie	VERB
spir-8889	69	5	when	when	SCONJ
spir-8889	69	6	he	he	PRON
spir-8889	69	7	called	call	VERB
spir-8889	69	8	the	the	DET
spir-8889	69	9	irs	irs	PROPN
spir-8889	69	10	about	about	ADP
spir-8889	69	11	the	the	DET
spir-8889	69	12	status	status	NOUN
spir-8889	69	13	of	of	ADP
spir-8889	69	14	his	his	PRON
spir-8889	69	15	online	online	ADJ
spir-8889	69	16	assets	asset	NOUN
spir-8889	69	17	.	.	PUNCT
spir-8889	70	1	after	after	ADP
spir-8889	70	2	putting	put	VERB
spir-8889	70	3	him	he	PRON
spir-8889	70	4	on	on	ADP
spir-8889	70	5	'	'	PUNCT
spir-8889	70	6	hold	hold	VERB
spir-8889	70	7	'	'	PUNCT
spir-8889	70	8	for	for	ADP
spir-8889	70	9	15	15	NUM
spir-8889	70	10	minutes	minute	NOUN
spir-8889	70	11	,	,	PUNCT
spir-8889	70	12	they	they	PRON
spir-8889	70	13	were	be	AUX
spir-8889	70	14	ultimately	ultimately	ADV
spir-8889	70	15	unable	unable	ADJ
spir-8889	70	16	to	to	PART
spir-8889	70	17	provide	provide	VERB
spir-8889	70	18	him	he	PRON
spir-8889	70	19	with	with	ADP
spir-8889	70	20	any	any	DET
spir-8889	70	21	guidance	guidance	NOUN
spir-8889	70	22	as	as	ADP
spir-8889	70	23	how	how	SCONJ
spir-8889	70	24	to	to	PART
spir-8889	70	25	report	report	VERB
spir-8889	70	26	the	the	DET
spir-8889	70	27	income	income	NOUN
spir-8889	70	28	(	(	PUNCT
spir-8889	70	29	thompson	thompson	NOUN
spir-8889	70	30	,	,	PUNCT
spir-8889	70	31	2006	2006	NUM
spir-8889	70	32	)	)	PUNCT
spir-8889	70	33	.	.	PUNCT
spir-8889	71	1	taxation	taxation	NOUN
spir-8889	71	2	of	of	ADP
spir-8889	71	3	virtual	virtual	ADJ
spir-8889	71	4	worlds	world	NOUN
spir-8889	71	5	the	the	DET
spir-8889	71	6	internal	internal	ADJ
spir-8889	71	7	revenue	revenue	NOUN
spir-8889	71	8	service	service	NOUN
spir-8889	71	9	(	(	PUNCT
spir-8889	71	10	irs	irs	PROPN
spir-8889	71	11	)	)	PUNCT
spir-8889	71	12	does	do	AUX
spir-8889	71	13	not	not	PART
spir-8889	71	14	have	have	VERB
spir-8889	71	15	a	a	DET
spir-8889	71	16	specific	specific	ADJ
spir-8889	71	17	policy	policy	NOUN
spir-8889	71	18	that	that	PRON
spir-8889	71	19	addresses	address	VERB
spir-8889	71	20	taxation	taxation	NOUN
spir-8889	71	21	of	of	ADP
spir-8889	71	22	income	income	NOUN
spir-8889	71	23	earned	earn	VERB
spir-8889	71	24	within	within	ADP
spir-8889	71	25	virtual	virtual	ADJ
spir-8889	71	26	world	world	NOUN
spir-8889	71	27	economies	economy	NOUN
spir-8889	71	28	;	;	PUNCT
spir-8889	71	29	the	the	DET
spir-8889	71	30	growth	growth	NOUN
spir-8889	71	31	of	of	ADP
spir-8889	71	32	those	those	DET
spir-8889	71	33	economies	economy	NOUN
spir-8889	71	34	has	have	AUX
spir-8889	71	35	clearly	clearly	ADV
spir-8889	71	36	outpaced	outpace	VERB
spir-8889	71	37	current	current	ADJ
spir-8889	71	38	tax	tax	NOUN
spir-8889	71	39	law	law	NOUN
spir-8889	71	40	.	.	PUNCT
spir-8889	72	1	while	while	SCONJ
spir-8889	72	2	it	it	PRON
spir-8889	72	3	is	be	AUX
spir-8889	72	4	possible	possible	ADJ
spir-8889	72	5	that	that	SCONJ
spir-8889	72	6	some	some	DET
spir-8889	72	7	people	people	NOUN
spir-8889	72	8	do	do	AUX
spir-8889	72	9	report	report	VERB
spir-8889	72	10	the	the	DET
spir-8889	72	11	amount	amount	NOUN
spir-8889	72	12	earned	earn	VERB
spir-8889	72	13	in	in	ADP
spir-8889	72	14	rmt	rmt	NOUN
spir-8889	72	15	it	it	PRON
spir-8889	72	16	is	be	AUX
spir-8889	72	17	more	more	ADV
spir-8889	72	18	likely	likely	ADJ
spir-8889	72	19	that	that	SCONJ
spir-8889	72	20	virtual	virtual	ADJ
spir-8889	72	21	worlds	world	NOUN
spir-8889	72	22	are	be	AUX
spir-8889	72	23	a	a	DET
spir-8889	72	24	tax	tax	NOUN
spir-8889	72	25	haven	haven	NOUN
spir-8889	72	26	for	for	ADP
spir-8889	72	27	those	those	PRON
spir-8889	72	28	who	who	PRON
spir-8889	72	29	make	make	VERB
spir-8889	72	30	their	their	PRON
spir-8889	72	31	living	living	NOUN
spir-8889	72	32	buying	buying	NOUN
spir-8889	72	33	and	and	CCONJ
spir-8889	72	34	selling	sell	VERB
spir-8889	72	35	virtual	virtual	ADJ
spir-8889	72	36	goods	good	NOUN
spir-8889	72	37	and	and	CCONJ
spir-8889	72	38	services	service	NOUN
spir-8889	72	39	.	.	PUNCT
spir-8889	73	1	a	a	DET
spir-8889	73	2	virtual	virtual	ADJ
spir-8889	73	3	good	good	NOUN
spir-8889	73	4	or	or	CCONJ
spir-8889	73	5	service	service	NOUN
spir-8889	73	6	can	can	AUX
spir-8889	73	7	be	be	AUX
spir-8889	73	8	marketed	market	VERB
spir-8889	73	9	,	,	PUNCT
spir-8889	73	10	distributed	distribute	VERB
spir-8889	73	11	,	,	PUNCT
spir-8889	73	12	paid	pay	VERB
spir-8889	73	13	for	for	ADP
spir-8889	73	14	,	,	PUNCT
spir-8889	73	15	and	and	CCONJ
spir-8889	73	16	delivered	deliver	VERB
spir-8889	73	17	electronically	electronically	ADV
spir-8889	73	18	without	without	ADP
spir-8889	73	19	the	the	DET
spir-8889	73	20	need	need	NOUN
spir-8889	73	21	for	for	ADP
spir-8889	73	22	any	any	DET
spir-8889	73	23	face	face	NOUN
spir-8889	73	24	-	-	PUNCT
spir-8889	73	25	to	to	ADP
spir-8889	73	26	-	-	PUNCT
spir-8889	73	27	face	face	NOUN
spir-8889	73	28	contact	contact	NOUN
spir-8889	73	29	(	(	PUNCT
spir-8889	73	30	schlimgen	schlimgen	PROPN
spir-8889	73	31	,	,	PUNCT
spir-8889	73	32	2010	2010	NUM
spir-8889	73	33	)	)	PUNCT
spir-8889	73	34	.	.	PUNCT
spir-8889	74	1	while	while	SCONJ
spir-8889	74	2	most	most	ADJ
spir-8889	74	3	tax	tax	NOUN
spir-8889	74	4	scholars	scholar	NOUN
spir-8889	74	5	believe	believe	VERB
spir-8889	74	6	it	it	PRON
spir-8889	74	7	is	be	AUX
spir-8889	74	8	a	a	DET
spir-8889	74	9	matter	matter	NOUN
spir-8889	74	10	of	of	ADP
spir-8889	74	11	'	'	PUNCT
spir-8889	74	12	when	when	SCONJ
spir-8889	74	13	'	'	PUNCT
spir-8889	74	14	and	and	CCONJ
spir-8889	74	15	not	not	PART
spir-8889	74	16	'	'	PUNCT
spir-8889	74	17	if	if	SCONJ
spir-8889	74	18	'	'	PUNCT
spir-8889	74	19	,	,	PUNCT
spir-8889	74	20	researchers	researcher	NOUN
spir-8889	74	21	differ	differ	VERB
spir-8889	74	22	in	in	ADP
spir-8889	74	23	defining	define	VERB
spir-8889	74	24	exactly	exactly	ADV
spir-8889	74	25	how	how	SCONJ
spir-8889	74	26	the	the	DET
spir-8889	74	27	irs	irs	PROPN
spir-8889	74	28	would	would	AUX
spir-8889	74	29	implement	implement	VERB
spir-8889	74	30	and	and	CCONJ
spir-8889	74	31	enforce	enforce	VERB
spir-8889	74	32	a	a	DET
spir-8889	74	33	law	law	NOUN
spir-8889	74	34	designed	design	VERB
spir-8889	74	35	to	to	PART
spir-8889	74	36	tax	tax	NOUN
spir-8889	74	37	transactions	transaction	NOUN
spir-8889	74	38	that	that	PRON
spir-8889	74	39	occur	occur	VERB
spir-8889	74	40	in	in	ADP
spir-8889	74	41	virtual	virtual	ADJ
spir-8889	74	42	worlds	world	NOUN
spir-8889	74	43	(	(	PUNCT
spir-8889	74	44	beekman	beekman	NOUN
spir-8889	74	45	,	,	PUNCT
spir-8889	74	46	2010	2010	NUM
spir-8889	74	47	)	)	PUNCT
spir-8889	74	48	.	.	PUNCT
spir-8889	75	1	mennecke	mennecke	ADJ
spir-8889	75	2	,	,	PUNCT
spir-8889	75	3	terando	terando	NOUN
spir-8889	75	4	,	,	PUNCT
spir-8889	75	5	janvrin	janvrin	NOUN
spir-8889	75	6	and	and	CCONJ
spir-8889	75	7	dilla	dilla	PROPN
spir-8889	75	8	(	(	PUNCT
spir-8889	75	9	2007	2007	NUM
spir-8889	75	10	)	)	PUNCT
spir-8889	75	11	argue	argue	VERB
spir-8889	75	12	for	for	ADP
spir-8889	75	13	a	a	DET
spir-8889	75	14	system	system	NOUN
spir-8889	75	15	that	that	PRON
spir-8889	75	16	only	only	ADV
spir-8889	75	17	taxes	taxis	NOUN
spir-8889	75	18	income	income	NOUN
spir-8889	75	19	generated	generate	VERB
spir-8889	75	20	when	when	SCONJ
spir-8889	75	21	the	the	DET
spir-8889	75	22	seller	seller	NOUN
spir-8889	75	23	converts	convert	VERB
spir-8889	75	24	virtual	virtual	ADJ
spir-8889	75	25	profits	profit	NOUN
spir-8889	75	26	into	into	ADP
spir-8889	75	27	real	real	ADJ
spir-8889	75	28	-	-	PUNCT
spir-8889	75	29	world	world	NOUN
spir-8889	75	30	currency	currency	NOUN
spir-8889	75	31	.	.	PUNCT
spir-8889	76	1	in	in	ADP
spir-8889	76	2	order	order	NOUN
spir-8889	76	3	to	to	PART
spir-8889	76	4	ensure	ensure	VERB
spir-8889	76	5	that	that	SCONJ
spir-8889	76	6	virtual	virtual	ADJ
spir-8889	76	7	economies	economy	NOUN
spir-8889	76	8	continue	continue	VERB
spir-8889	76	9	to	to	PART
spir-8889	76	10	thrive	thrive	VERB
spir-8889	76	11	,	,	PUNCT
spir-8889	76	12	even	even	ADV
spir-8889	76	13	though	though	SCONJ
spir-8889	76	14	they	they	PRON
spir-8889	76	15	would	would	AUX
spir-8889	76	16	be	be	AUX
spir-8889	76	17	taxed	tax	VERB
spir-8889	76	18	,	,	PUNCT
spir-8889	76	19	they	they	PRON
spir-8889	76	20	recommend	recommend	VERB
spir-8889	76	21	the	the	DET
spir-8889	76	22	irs	irs	PROPN
spir-8889	76	23	maintain	maintain	VERB
spir-8889	76	24	a	a	DET
spir-8889	76	25	'	'	PUNCT
spir-8889	76	26	hands	hand	NOUN
spir-8889	76	27	-	-	PUNCT
spir-8889	76	28	off	off	NOUN
spir-8889	76	29	'	'	PUNCT
spir-8889	76	30	policy	policy	NOUN
spir-8889	76	31	but	but	CCONJ
spir-8889	76	32	clearly	clearly	ADV
spir-8889	76	33	communicate	communicate	VERB
spir-8889	76	34	the	the	DET
spir-8889	76	35	guidelines	guideline	NOUN
spir-8889	76	36	and	and	CCONJ
spir-8889	76	37	require	require	VERB
spir-8889	76	38	the	the	DET
spir-8889	76	39	companies	company	NOUN
spir-8889	76	40	that	that	PRON
spir-8889	76	41	maintain	maintain	VERB
spir-8889	76	42	virtual	virtual	ADJ
spir-8889	76	43	worlds	world	NOUN
spir-8889	76	44	(	(	PUNCT
spir-8889	76	45	for	for	ADP
spir-8889	76	46	example	example	NOUN
spir-8889	76	47	,	,	PUNCT
spir-8889	76	48	linden	linden	PROPN
spir-8889	76	49	labs	labs	PROPN
spir-8889	76	50	owns	own	VERB
spir-8889	76	51	second	second	ADJ
spir-8889	76	52	life	life	NOUN
spir-8889	76	53	;	;	PUNCT
spir-8889	76	54	world	world	NOUN
spir-8889	76	55	of	of	ADP
spir-8889	76	56	warcraft	warcraft	NOUN
spir-8889	76	57	is	be	AUX
spir-8889	76	58	owned	own	VERB
spir-8889	76	59	by	by	ADP
spir-8889	76	60	blizzard	blizzard	NOUN
spir-8889	76	61	entertainment	entertainment	NOUN
spir-8889	76	62	)	)	PUNCT
spir-8889	76	63	convey	convey	VERB
spir-8889	76	64	to	to	ADP
spir-8889	76	65	buyers	buyer	NOUN
spir-8889	76	66	and	and	CCONJ
spir-8889	76	67	sellers	seller	NOUN
spir-8889	76	68	information	information	NOUN
spir-8889	76	69	regarding	regard	VERB
spir-8889	76	70	both	both	CCONJ
spir-8889	76	71	the	the	DET
spir-8889	76	72	law	law	NOUN
spir-8889	76	73	and	and	CCONJ
spir-8889	76	74	the	the	DET
spir-8889	76	75	consequences	consequence	NOUN
spir-8889	76	76	of	of	ADP
spir-8889	76	77	breaking	break	VERB
spir-8889	76	78	it	it	PRON
spir-8889	76	79	.	.	PUNCT
spir-8889	77	1	in	in	ADP
spir-8889	77	2	a	a	DET
spir-8889	77	3	follow	follow	VERB
spir-8889	77	4	-	-	PUNCT
spir-8889	77	5	up	up	ADP
spir-8889	77	6	article	article	NOUN
spir-8889	77	7	,	,	PUNCT
spir-8889	77	8	the	the	DET
spir-8889	77	9	authors	author	NOUN
spir-8889	77	10	6	6	NUM
spir-8889	77	11	concluded	conclude	VERB
spir-8889	77	12	that	that	SCONJ
spir-8889	77	13	“	"	PUNCT
spir-8889	77	14	…	…	PUNCT
spir-8889	77	15	virtual	virtual	ADJ
spir-8889	77	16	asset	asset	NOUN
spir-8889	77	17	exchanges	exchange	NOUN
spir-8889	77	18	constitute	constitute	VERB
spir-8889	77	19	income	income	NOUN
spir-8889	77	20	realization	realization	NOUN
spir-8889	77	21	events	event	NOUN
spir-8889	77	22	for	for	ADP
spir-8889	77	23	(	(	PUNCT
spir-8889	77	24	federal	federal	ADJ
spir-8889	77	25	income	income	NOUN
spir-8889	77	26	tax	tax	NOUN
spir-8889	77	27	)	)	PUNCT
spir-8889	77	28	purposes	purpose	NOUN
spir-8889	77	29	because	because	SCONJ
spir-8889	77	30	they	they	PRON
spir-8889	77	31	involve	involve	VERB
spir-8889	77	32	arms	arm	NOUN
spir-8889	77	33	-	-	PUNCT
spir-8889	77	34	length	length	NOUN
spir-8889	77	35	exchanges	exchange	NOUN
spir-8889	77	36	of	of	ADP
spir-8889	77	37	virtual	virtual	ADJ
spir-8889	77	38	properties	property	NOUN
spir-8889	77	39	that	that	PRON
spir-8889	77	40	possess	possess	VERB
spir-8889	77	41	distinct	distinct	ADJ
spir-8889	77	42	legal	legal	ADJ
spir-8889	77	43	and	and	CCONJ
spir-8889	77	44	economic	economic	ADJ
spir-8889	77	45	entitlements	entitlement	NOUN
spir-8889	77	46	that	that	PRON
spir-8889	77	47	are	be	AUX
spir-8889	77	48	capable	capable	ADJ
spir-8889	77	49	of	of	ADP
spir-8889	77	50	being	be	AUX
spir-8889	77	51	objectively	objectively	ADV
spir-8889	77	52	valued	value	VERB
spir-8889	77	53	”	"	PUNCT
spir-8889	77	54	(	(	PUNCT
spir-8889	77	55	terrando	terrando	NOUN
spir-8889	77	56	,	,	PUNCT
spir-8889	77	57	mennecke	mennecke	PROPN
spir-8889	77	58	,	,	PUNCT
spir-8889	77	59	dilla	dilla	PROPN
spir-8889	77	60	&	&	CCONJ
spir-8889	77	61	janvrin	janvrin	PROPN
spir-8889	77	62	,	,	PUNCT
spir-8889	77	63	2008	2008	NUM
spir-8889	77	64	,	,	PUNCT
spir-8889	77	65	p.	p.	NOUN
spir-8889	77	66	99	99	NUM
spir-8889	77	67	)	)	PUNCT
spir-8889	77	68	.	.	PUNCT
spir-8889	78	1	lederman	lederman	NOUN
spir-8889	78	2	(	(	PUNCT
spir-8889	78	3	2007	2007	NUM
spir-8889	78	4	)	)	PUNCT
spir-8889	78	5	believes	believe	VERB
spir-8889	78	6	that	that	SCONJ
spir-8889	78	7	not	not	PART
spir-8889	78	8	all	all	DET
spir-8889	78	9	virtual	virtual	ADJ
spir-8889	78	10	worlds	world	NOUN
spir-8889	78	11	should	should	AUX
spir-8889	78	12	be	be	AUX
spir-8889	78	13	treated	treat	VERB
spir-8889	78	14	equally	equally	ADV
spir-8889	78	15	when	when	SCONJ
spir-8889	78	16	it	it	PRON
spir-8889	78	17	comes	come	VERB
spir-8889	78	18	to	to	ADP
spir-8889	78	19	rmt	rmt	VERB
spir-8889	78	20	.	.	PUNCT
spir-8889	79	1	she	she	PRON
spir-8889	79	2	makes	make	VERB
spir-8889	79	3	a	a	DET
spir-8889	79	4	distinction	distinction	NOUN
spir-8889	79	5	between	between	ADP
spir-8889	79	6	“	"	PUNCT
spir-8889	79	7	game	game	NOUN
spir-8889	79	8	worlds	world	NOUN
spir-8889	79	9	”	"	PUNCT
spir-8889	79	10	such	such	ADJ
spir-8889	79	11	as	as	ADP
spir-8889	79	12	world	world	NOUN
spir-8889	79	13	of	of	ADP
spir-8889	79	14	warcraft	warcraft	NOUN
spir-8889	79	15	and	and	CCONJ
spir-8889	79	16	“	"	PUNCT
spir-8889	79	17	unscripted	unscripted	ADJ
spir-8889	79	18	worlds	world	NOUN
spir-8889	79	19	”	"	PUNCT
spir-8889	79	20	such	such	ADJ
spir-8889	79	21	as	as	ADP
spir-8889	79	22	second	second	ADJ
spir-8889	79	23	life	life	NOUN
spir-8889	79	24	,	,	PUNCT
spir-8889	79	25	arguing	argue	VERB
spir-8889	79	26	that	that	SCONJ
spir-8889	79	27	transactions	transaction	NOUN
spir-8889	79	28	in	in	ADP
spir-8889	79	29	game	game	NOUN
spir-8889	79	30	worlds	world	NOUN
spir-8889	79	31	should	should	AUX
spir-8889	79	32	not	not	PART
spir-8889	79	33	be	be	AUX
spir-8889	79	34	taxed	tax	VERB
spir-8889	79	35	until	until	SCONJ
spir-8889	79	36	the	the	DET
spir-8889	79	37	seller	seller	NOUN
spir-8889	79	38	engages	engage	VERB
spir-8889	79	39	in	in	ADP
spir-8889	79	40	rmt	rmt	NOUN
spir-8889	79	41	but	but	CCONJ
spir-8889	79	42	that	that	SCONJ
spir-8889	79	43	in	in	ADP
spir-8889	79	44	unscripted	unscripte	VERB
spir-8889	79	45	virtual	virtual	ADJ
spir-8889	79	46	worlds	world	NOUN
spir-8889	79	47	,	,	PUNCT
spir-8889	79	48	in	in	ADP
spir-8889	79	49	-	-	PUNCT
spir-8889	79	50	world	world	NOUN
spir-8889	79	51	sale	sale	NOUN
spir-8889	79	52	of	of	ADP
spir-8889	79	53	virtual	virtual	ADJ
spir-8889	79	54	goods	good	NOUN
spir-8889	79	55	and	and	CCONJ
spir-8889	79	56	services	service	NOUN
spir-8889	79	57	using	use	VERB
spir-8889	79	58	virtual	virtual	ADJ
spir-8889	79	59	currency	currency	NOUN
spir-8889	79	60	be	be	AUX
spir-8889	79	61	taxed	tax	VERB
spir-8889	79	62	even	even	ADV
spir-8889	79	63	if	if	SCONJ
spir-8889	79	64	the	the	DET
spir-8889	79	65	transaction	transaction	NOUN
spir-8889	79	66	stays	stay	VERB
spir-8889	79	67	in	in	ADP
spir-8889	79	68	-	-	PUNCT
spir-8889	79	69	world	world	NOUN
spir-8889	79	70	and	and	CCONJ
spir-8889	79	71	the	the	DET
spir-8889	79	72	seller	seller	NOUN
spir-8889	79	73	does	do	AUX
spir-8889	79	74	not	not	PART
spir-8889	79	75	“	"	PUNCT
spir-8889	79	76	cash	cash	VERB
spir-8889	79	77	out	out	ADP
spir-8889	79	78	”	"	PUNCT
spir-8889	79	79	(	(	PUNCT
spir-8889	79	80	engage	engage	VERB
spir-8889	79	81	in	in	ADP
spir-8889	79	82	rmt	rmt	NOUN
spir-8889	79	83	)	)	PUNCT
spir-8889	79	84	.	.	PUNCT
spir-8889	80	1	her	her	PRON
spir-8889	80	2	rationale	rationale	NOUN
spir-8889	80	3	for	for	ADP
spir-8889	80	4	distinguishing	distinguish	VERB
spir-8889	80	5	between	between	ADP
spir-8889	80	6	different	different	ADJ
spir-8889	80	7	virtual	virtual	ADJ
spir-8889	80	8	worlds	world	NOUN
spir-8889	80	9	is	be	AUX
spir-8889	80	10	that	that	SCONJ
spir-8889	80	11	“	"	PUNCT
spir-8889	80	12	game	game	NOUN
spir-8889	80	13	worlds	world	NOUN
spir-8889	80	14	typically	typically	ADV
spir-8889	80	15	focus	focus	VERB
spir-8889	80	16	on	on	ADP
spir-8889	80	17	conquering	conquer	VERB
spir-8889	80	18	challenges	challenge	NOUN
spir-8889	80	19	,	,	PUNCT
spir-8889	80	20	not	not	PART
spir-8889	80	21	on	on	ADP
spir-8889	80	22	commerce	commerce	NOUN
spir-8889	80	23	”	"	PUNCT
spir-8889	80	24	whereas	whereas	SCONJ
spir-8889	80	25	an	an	DET
spir-8889	80	26	unscripted	unscripted	ADJ
spir-8889	80	27	world	world	NOUN
spir-8889	80	28	such	such	ADJ
spir-8889	80	29	as	as	ADP
spir-8889	80	30	second	second	ADJ
spir-8889	80	31	life	life	NOUN
spir-8889	80	32	“	"	PUNCT
spir-8889	80	33	encourages	encourage	VERB
spir-8889	80	34	its	its	PRON
spir-8889	80	35	participants	participant	NOUN
spir-8889	80	36	to	to	PART
spir-8889	80	37	make	make	VERB
spir-8889	80	38	creations	creation	NOUN
spir-8889	80	39	and	and	CCONJ
spir-8889	80	40	sell	sell	VERB
spir-8889	80	41	copies	copy	NOUN
spir-8889	80	42	of	of	ADP
spir-8889	80	43	them	they	PRON
spir-8889	80	44	and	and	CCONJ
spir-8889	80	45	facilitates	facilitate	VERB
spir-8889	80	46	those	those	DET
spir-8889	80	47	activities	activity	NOUN
spir-8889	80	48	”	"	PUNCT
spir-8889	80	49	(	(	PUNCT
spir-8889	80	50	p.	p.	NOUN
spir-8889	80	51	1670	1670	NUM
spir-8889	80	52	-	-	SYM
spir-8889	80	53	1671	1671	NUM
spir-8889	80	54	)	)	PUNCT
spir-8889	80	55	.	.	PUNCT
spir-8889	81	1	seto	seto	NOUN
spir-8889	81	2	(	(	PUNCT
spir-8889	81	3	2008	2008	NUM
spir-8889	81	4	)	)	PUNCT
spir-8889	81	5	also	also	ADV
spir-8889	81	6	distinguishes	distinguish	VERB
spir-8889	81	7	between	between	ADP
spir-8889	81	8	two	two	NUM
spir-8889	81	9	different	different	ADJ
spir-8889	81	10	types	type	NOUN
spir-8889	81	11	of	of	ADP
spir-8889	81	12	virtual	virtual	ADJ
spir-8889	81	13	worlds	world	NOUN
spir-8889	81	14	:	:	PUNCT
spir-8889	81	15	platforms	platform	NOUN
spir-8889	81	16	with	with	ADP
spir-8889	81	17	non	non	ADJ
spir-8889	81	18	-	-	ADJ
spir-8889	81	19	redeemable	redeemable	ADJ
spir-8889	81	20	,	,	PUNCT
spir-8889	81	21	non	non	ADJ
spir-8889	81	22	-	-	ADJ
spir-8889	81	23	convertible	convertible	ADJ
spir-8889	81	24	currencies	currency	NOUN
spir-8889	81	25	such	such	ADJ
spir-8889	81	26	as	as	ADP
spir-8889	81	27	world	world	NOUN
spir-8889	81	28	of	of	ADP
spir-8889	81	29	warcraft	warcraft	NOUN
spir-8889	81	30	,	,	PUNCT
spir-8889	81	31	and	and	CCONJ
spir-8889	81	32	platforms	platform	NOUN
spir-8889	81	33	with	with	ADP
spir-8889	81	34	redeemable	redeemable	NOUN
spir-8889	81	35	or	or	CCONJ
spir-8889	81	36	convertible	convertible	ADJ
spir-8889	81	37	currencies	currency	NOUN
spir-8889	81	38	such	such	ADJ
spir-8889	81	39	as	as	ADP
spir-8889	81	40	second	second	ADJ
spir-8889	81	41	life	life	NOUN
spir-8889	81	42	.	.	PUNCT
spir-8889	82	1	he	he	PRON
spir-8889	82	2	argues	argue	VERB
spir-8889	82	3	that	that	SCONJ
spir-8889	82	4	virtual	virtual	ADJ
spir-8889	82	5	world	world	NOUN
spir-8889	82	6	transactions	transaction	NOUN
spir-8889	82	7	in	in	ADP
spir-8889	82	8	the	the	DET
spir-8889	82	9	first	first	ADJ
spir-8889	82	10	type	type	NOUN
spir-8889	82	11	of	of	ADP
spir-8889	82	12	platform	platform	NOUN
spir-8889	82	13	should	should	AUX
spir-8889	82	14	not	not	PART
spir-8889	82	15	be	be	AUX
spir-8889	82	16	taxed	tax	VERB
spir-8889	82	17	;	;	PUNCT
spir-8889	82	18	however	however	ADV
spir-8889	82	19	,	,	PUNCT
spir-8889	82	20	if	if	SCONJ
spir-8889	82	21	rmt	rmt	NOUN
spir-8889	82	22	occurs	occur	VERB
spir-8889	82	23	(	(	PUNCT
spir-8889	82	24	even	even	ADV
spir-8889	82	25	though	though	SCONJ
spir-8889	82	26	it	it	PRON
spir-8889	82	27	is	be	AUX
spir-8889	82	28	against	against	ADP
spir-8889	82	29	the	the	DET
spir-8889	82	30	terms	term	NOUN
spir-8889	82	31	of	of	ADP
spir-8889	82	32	service	service	NOUN
spir-8889	82	33	)	)	PUNCT
spir-8889	82	34	,	,	PUNCT
spir-8889	82	35	that	that	PRON
spir-8889	82	36	transaction	transaction	NOUN
spir-8889	82	37	generates	generate	VERB
spir-8889	82	38	taxable	taxable	ADJ
spir-8889	82	39	income	income	NOUN
spir-8889	82	40	.	.	PUNCT
spir-8889	83	1	in	in	ADP
spir-8889	83	2	the	the	DET
spir-8889	83	3	second	second	ADJ
spir-8889	83	4	type	type	NOUN
spir-8889	83	5	of	of	ADP
spir-8889	83	6	platform	platform	NOUN
spir-8889	83	7	,	,	PUNCT
spir-8889	83	8	seto	seto	NOUN
spir-8889	83	9	believes	believe	VERB
spir-8889	83	10	all	all	DET
spir-8889	83	11	transactions	transaction	NOUN
spir-8889	83	12	should	should	AUX
spir-8889	83	13	be	be	AUX
spir-8889	83	14	taxed	tax	VERB
spir-8889	83	15	;	;	PUNCT
spir-8889	83	16	rmts	rmts	VERB
spir-8889	83	17	trigger	trigger	NOUN
spir-8889	83	18	a	a	DET
spir-8889	83	19	change	change	NOUN
spir-8889	83	20	in	in	ADP
spir-8889	83	21	net	net	ADJ
spir-8889	83	22	worth	worth	NOUN
spir-8889	83	23	and	and	CCONJ
spir-8889	83	24	are	be	AUX
spir-8889	83	25	therefore	therefore	ADV
spir-8889	83	26	taxable	taxable	ADJ
spir-8889	83	27	.	.	PUNCT
spir-8889	84	1	camp	camp	NOUN
spir-8889	84	2	(	(	PUNCT
spir-8889	84	3	2007	2007	NUM
spir-8889	84	4	)	)	PUNCT
spir-8889	84	5	says	say	VERB
spir-8889	84	6	that	that	SCONJ
spir-8889	84	7	while	while	SCONJ
spir-8889	84	8	virtual	virtual	ADJ
spir-8889	84	9	economies	economy	NOUN
spir-8889	84	10	have	have	AUX
spir-8889	84	11	not	not	PART
spir-8889	84	12	considered	consider	VERB
spir-8889	84	13	current	current	ADJ
spir-8889	84	14	tax	tax	NOUN
spir-8889	84	15	laws	law	NOUN
spir-8889	84	16	,	,	PUNCT
spir-8889	84	17	there	there	PRON
spir-8889	84	18	are	be	VERB
spir-8889	84	19	some	some	DET
spir-8889	84	20	existing	exist	VERB
spir-8889	84	21	laws	law	NOUN
spir-8889	84	22	that	that	PRON
spir-8889	84	23	do	do	AUX
spir-8889	84	24	apply	apply	VERB
spir-8889	84	25	.	.	PUNCT
spir-8889	85	1	for	for	ADP
spir-8889	85	2	example	example	NOUN
spir-8889	85	3	,	,	PUNCT
spir-8889	85	4	section	section	NOUN
spir-8889	85	5	61	61	NUM
spir-8889	85	6	of	of	ADP
spir-8889	85	7	the	the	DET
spir-8889	85	8	u.s	u.s	PROPN
spir-8889	85	9	.	.	PROPN
spir-8889	85	10	internal	internal	PROPN
spir-8889	85	11	revenue	revenue	PROPN
spir-8889	85	12	code	code	NOUN
spir-8889	85	13	(	(	PUNCT
spir-8889	85	14	irc	irc	NOUN
spir-8889	85	15	)	)	PUNCT
spir-8889	85	16	clearly	clearly	ADV
spir-8889	85	17	states	state	VERB
spir-8889	85	18	that	that	SCONJ
spir-8889	85	19	all	all	DET
spir-8889	85	20	income	income	NOUN
spir-8889	85	21	from	from	ADP
spir-8889	85	22	whatever	whatever	DET
spir-8889	85	23	source	source	NOUN
spir-8889	85	24	derived	derive	VERB
spir-8889	85	25	is	be	AUX
spir-8889	85	26	taxable	taxable	ADJ
spir-8889	85	27	.	.	PUNCT
spir-8889	86	1	he	he	PRON
spir-8889	86	2	argues	argue	VERB
spir-8889	86	3	that	that	SCONJ
spir-8889	86	4	activities	activity	NOUN
spir-8889	86	5	and/or	and/or	CCONJ
spir-8889	86	6	transactions	transaction	NOUN
spir-8889	86	7	solely	solely	ADV
spir-8889	86	8	in	in	ADP
spir-8889	86	9	-	-	PUNCT
spir-8889	86	10	world	world	NOUN
spir-8889	86	11	(	(	PUNCT
spir-8889	86	12	which	which	PRON
spir-8889	86	13	he	he	PRON
spir-8889	86	14	calls	call	VERB
spir-8889	86	15	“	"	PUNCT
spir-8889	86	16	units	unit	NOUN
spir-8889	86	17	of	of	ADP
spir-8889	86	18	play	play	NOUN
spir-8889	86	19	”	"	PUNCT
spir-8889	86	20	)	)	PUNCT
spir-8889	86	21	should	should	AUX
spir-8889	86	22	not	not	PART
spir-8889	86	23	be	be	AUX
spir-8889	86	24	taxed	tax	VERB
spir-8889	86	25	unless	unless	SCONJ
spir-8889	86	26	those	those	DET
spir-8889	86	27	units	unit	NOUN
spir-8889	86	28	are	be	AUX
spir-8889	86	29	converted	convert	VERB
spir-8889	86	30	into	into	ADP
spir-8889	86	31	cash	cash	NOUN
spir-8889	86	32	.	.	PUNCT
spir-8889	87	1	when	when	SCONJ
spir-8889	87	2	people	people	NOUN
spir-8889	87	3	whose	whose	DET
spir-8889	87	4	in	in	ADP
spir-8889	87	5	-	-	PUNCT
spir-8889	87	6	world	world	NOUN
spir-8889	87	7	assets	asset	NOUN
spir-8889	87	8	become	become	VERB
spir-8889	87	9	more	more	ADV
spir-8889	87	10	like	like	ADP
spir-8889	87	11	a	a	DET
spir-8889	87	12	medium	medium	NOUN
spir-8889	87	13	of	of	ADP
spir-8889	87	14	exchange	exchange	NOUN
spir-8889	87	15	producing	produce	VERB
spir-8889	87	16	income	income	NOUN
spir-8889	87	17	and	and	CCONJ
spir-8889	87	18	less	less	ADV
spir-8889	87	19	like	like	ADP
spir-8889	87	20	units	unit	NOUN
spir-8889	87	21	of	of	ADP
spir-8889	87	22	play	play	NOUN
spir-8889	87	23	,	,	PUNCT
spir-8889	87	24	those	those	DET
spir-8889	87	25	transactions	transaction	NOUN
spir-8889	87	26	should	should	AUX
spir-8889	87	27	be	be	AUX
spir-8889	87	28	taxed	tax	VERB
spir-8889	87	29	.	.	PUNCT
spir-8889	88	1	he	he	PRON
spir-8889	88	2	also	also	ADV
spir-8889	88	3	warns	warn	VERB
spir-8889	88	4	that	that	SCONJ
spir-8889	88	5	the	the	DET
spir-8889	88	6	irs	irs	PROPN
spir-8889	88	7	could	could	AUX
spir-8889	88	8	more	more	ADV
spir-8889	88	9	easily	easily	ADV
spir-8889	88	10	make	make	VERB
spir-8889	88	11	the	the	DET
spir-8889	88	12	case	case	NOUN
spir-8889	88	13	for	for	ADP
spir-8889	88	14	taxing	tax	VERB
spir-8889	88	15	the	the	DET
spir-8889	88	16	income	income	NOUN
spir-8889	88	17	of	of	ADP
spir-8889	88	18	people	people	NOUN
spir-8889	88	19	in	in	ADP
spir-8889	88	20	virtual	virtual	ADJ
spir-8889	88	21	worlds	world	NOUN
spir-8889	88	22	who	who	PRON
spir-8889	88	23	have	have	VERB
spir-8889	88	24	more	more	ADJ
spir-8889	88	25	control	control	NOUN
spir-8889	88	26	over	over	ADP
spir-8889	88	27	their	their	PRON
spir-8889	88	28	virtual	virtual	ADJ
spir-8889	88	29	assets	asset	NOUN
spir-8889	88	30	(	(	PUNCT
spir-8889	88	31	versus	versus	ADP
spir-8889	88	32	the	the	DET
spir-8889	88	33	company	company	NOUN
spir-8889	88	34	that	that	PRON
spir-8889	88	35	maintains	maintain	VERB
spir-8889	88	36	the	the	DET
spir-8889	88	37	virtual	virtual	ADJ
spir-8889	88	38	world	world	NOUN
spir-8889	88	39	owning	own	VERB
spir-8889	88	40	the	the	DET
spir-8889	88	41	virtual	virtual	ADJ
spir-8889	88	42	assets	asset	NOUN
spir-8889	88	43	)	)	PUNCT
spir-8889	88	44	.	.	PUNCT
spir-8889	89	1	however	however	ADV
spir-8889	89	2	,	,	PUNCT
spir-8889	89	3	castronova	castronova	X
spir-8889	89	4	(	(	PUNCT
spir-8889	89	5	2004	2004	NUM
spir-8889	89	6	)	)	PUNCT
spir-8889	89	7	puts	put	VERB
spir-8889	89	8	the	the	DET
spir-8889	89	9	burden	burden	NOUN
spir-8889	89	10	on	on	ADP
spir-8889	89	11	the	the	DET
spir-8889	89	12	operator	operator	NOUN
spir-8889	89	13	of	of	ADP
spir-8889	89	14	the	the	DET
spir-8889	89	15	virtual	virtual	ADJ
spir-8889	89	16	world	world	NOUN
spir-8889	89	17	platform	platform	NOUN
spir-8889	89	18	.	.	PUNCT
spir-8889	90	1	he	he	PRON
spir-8889	90	2	argues	argue	VERB
spir-8889	90	3	that	that	SCONJ
spir-8889	90	4	if	if	SCONJ
spir-8889	90	5	a	a	DET
spir-8889	90	6	virtual	virtual	ADJ
spir-8889	90	7	world	world	NOUN
spir-8889	90	8	operator	operator	NOUN
spir-8889	90	9	allows	allow	VERB
spir-8889	90	10	virtual	virtual	ADJ
spir-8889	90	11	transactions	transaction	NOUN
spir-8889	90	12	to	to	PART
spir-8889	90	13	occur	occur	VERB
spir-8889	90	14	,	,	PUNCT
spir-8889	90	15	the	the	DET
spir-8889	90	16	terms	term	NOUN
spir-8889	90	17	of	of	ADP
spir-8889	90	18	service	service	NOUN
spir-8889	90	19	should	should	AUX
spir-8889	90	20	reflect	reflect	VERB
spir-8889	90	21	that	that	SCONJ
spir-8889	90	22	the	the	DET
spir-8889	90	23	platform	platform	NOUN
spir-8889	90	24	is	be	AUX
spir-8889	90	25	intended	intend	VERB
spir-8889	90	26	for	for	ADP
spir-8889	90	27	economic	economic	ADJ
spir-8889	90	28	exchange	exchange	NOUN
spir-8889	90	29	and	and	CCONJ
spir-8889	90	30	the	the	DET
spir-8889	90	31	7	7	NUM
spir-8889	90	32	transactions	transaction	NOUN
spir-8889	90	33	will	will	AUX
spir-8889	90	34	be	be	AUX
spir-8889	90	35	taxed	tax	VERB
spir-8889	90	36	.	.	PUNCT
spir-8889	91	1	if	if	SCONJ
spir-8889	91	2	the	the	DET
spir-8889	91	3	virtual	virtual	ADJ
spir-8889	91	4	world	world	NOUN
spir-8889	91	5	operator	operator	NOUN
spir-8889	91	6	does	do	AUX
spir-8889	91	7	not	not	PART
spir-8889	91	8	want	want	VERB
spir-8889	91	9	transactions	transaction	NOUN
spir-8889	91	10	to	to	PART
spir-8889	91	11	be	be	AUX
spir-8889	91	12	taxable	taxable	ADJ
spir-8889	91	13	,	,	PUNCT
spir-8889	91	14	the	the	DET
spir-8889	91	15	terms	term	NOUN
spir-8889	91	16	of	of	ADP
spir-8889	91	17	service	service	NOUN
spir-8889	91	18	must	must	AUX
spir-8889	91	19	forbid	forbid	VERB
spir-8889	91	20	rmt	rmt	NOUN
spir-8889	91	21	and	and	CCONJ
spir-8889	91	22	the	the	DET
spir-8889	91	23	rule	rule	NOUN
spir-8889	91	24	strictly	strictly	ADV
spir-8889	91	25	enforced	enforce	VERB
spir-8889	91	26	.	.	PUNCT
spir-8889	92	1	mack	mack	PROPN
spir-8889	92	2	(	(	PUNCT
spir-8889	92	3	2008	2008	NUM
spir-8889	92	4	)	)	PUNCT
spir-8889	92	5	puts	put	VERB
spir-8889	92	6	the	the	DET
spir-8889	92	7	entire	entire	ADJ
spir-8889	92	8	burden	burden	NOUN
spir-8889	92	9	of	of	ADP
spir-8889	92	10	tax	tax	NOUN
spir-8889	92	11	collection	collection	NOUN
spir-8889	92	12	on	on	ADP
spir-8889	92	13	the	the	DET
spir-8889	92	14	operator	operator	NOUN
spir-8889	92	15	of	of	ADP
spir-8889	92	16	the	the	DET
spir-8889	92	17	virtual	virtual	ADJ
spir-8889	92	18	world	world	NOUN
spir-8889	92	19	platform	platform	NOUN
spir-8889	92	20	.	.	PUNCT
spir-8889	93	1	he	he	PRON
spir-8889	93	2	argues	argue	VERB
spir-8889	93	3	for	for	ADP
spir-8889	93	4	a	a	DET
spir-8889	93	5	“	"	PUNCT
spir-8889	93	6	sales	sale	NOUN
spir-8889	93	7	-	-	PUNCT
spir-8889	93	8	and	and	CCONJ
spir-8889	93	9	-	-	PUNCT
spir-8889	93	10	use	use	VERB
spir-8889	93	11	”	"	PUNCT
spir-8889	93	12	tax	tax	NOUN
spir-8889	93	13	.	.	PUNCT
spir-8889	94	1	in	in	ADP
spir-8889	94	2	this	this	DET
spir-8889	94	3	scenario	scenario	NOUN
spir-8889	94	4	,	,	PUNCT
spir-8889	94	5	a	a	DET
spir-8889	94	6	system	system	NOUN
spir-8889	94	7	would	would	AUX
spir-8889	94	8	be	be	AUX
spir-8889	94	9	in	in	ADP
spir-8889	94	10	place	place	NOUN
spir-8889	94	11	within	within	ADP
spir-8889	94	12	the	the	DET
spir-8889	94	13	virtual	virtual	ADJ
spir-8889	94	14	world	world	NOUN
spir-8889	94	15	to	to	PART
spir-8889	94	16	automatically	automatically	ADV
spir-8889	94	17	deduct	deduct	VERB
spir-8889	94	18	a	a	DET
spir-8889	94	19	percentage	percentage	NOUN
spir-8889	94	20	of	of	ADP
spir-8889	94	21	each	each	DET
spir-8889	94	22	transaction	transaction	NOUN
spir-8889	94	23	.	.	PUNCT
spir-8889	95	1	the	the	DET
spir-8889	95	2	operator	operator	NOUN
spir-8889	95	3	of	of	ADP
spir-8889	95	4	the	the	DET
spir-8889	95	5	virtual	virtual	ADJ
spir-8889	95	6	world	world	NOUN
spir-8889	95	7	platform	platform	NOUN
spir-8889	95	8	would	would	AUX
spir-8889	95	9	then	then	ADV
spir-8889	95	10	hold	hold	VERB
spir-8889	95	11	that	that	DET
spir-8889	95	12	deduction	deduction	NOUN
spir-8889	95	13	and	and	CCONJ
spir-8889	95	14	forward	forward	ADV
spir-8889	95	15	it	it	PRON
spir-8889	95	16	on	on	ADP
spir-8889	95	17	for	for	ADP
spir-8889	95	18	governmental	governmental	ADJ
spir-8889	95	19	collection	collection	NOUN
spir-8889	95	20	.	.	PUNCT
spir-8889	96	1	beekman	beekman	NOUN
spir-8889	96	2	argues	argue	VERB
spir-8889	96	3	that	that	SCONJ
spir-8889	96	4	there	there	PRON
spir-8889	96	5	is	be	VERB
spir-8889	96	6	“	"	PUNCT
spir-8889	96	7	no	no	DET
spir-8889	96	8	good	good	ADJ
spir-8889	96	9	conceptual	conceptual	ADJ
spir-8889	96	10	justification	justification	NOUN
spir-8889	96	11	for	for	ADP
spir-8889	96	12	treating	treat	VERB
spir-8889	96	13	virtual	virtual	ADJ
spir-8889	96	14	world	world	NOUN
spir-8889	96	15	activity	activity	NOUN
spir-8889	96	16	differently	differently	ADV
spir-8889	96	17	from	from	ADP
spir-8889	96	18	real	real	ADJ
spir-8889	96	19	world	world	NOUN
spir-8889	96	20	activity	activity	NOUN
spir-8889	96	21	for	for	ADP
spir-8889	96	22	tax	tax	NOUN
spir-8889	96	23	purposes	purpose	NOUN
spir-8889	96	24	”	"	PUNCT
spir-8889	96	25	(	(	PUNCT
spir-8889	96	26	2010	2010	NUM
spir-8889	96	27	,	,	PUNCT
spir-8889	96	28	p.	p.	NOUN
spir-8889	96	29	154	154	NUM
spir-8889	96	30	)	)	PUNCT
spir-8889	96	31	.	.	PUNCT
spir-8889	97	1	however	however	ADV
spir-8889	97	2	,	,	PUNCT
spir-8889	97	3	she	she	PRON
spir-8889	97	4	also	also	ADV
spir-8889	97	5	contends	contend	VERB
spir-8889	97	6	that	that	SCONJ
spir-8889	97	7	it	it	PRON
spir-8889	97	8	would	would	AUX
spir-8889	97	9	be	be	AUX
spir-8889	97	10	impossible	impossible	ADJ
spir-8889	97	11	for	for	SCONJ
spir-8889	97	12	the	the	DET
spir-8889	97	13	irs	irs	PROPN
spir-8889	97	14	to	to	PART
spir-8889	97	15	administrate	administrate	VERB
spir-8889	97	16	and	and	CCONJ
spir-8889	97	17	enforce	enforce	VERB
spir-8889	97	18	taxation	taxation	NOUN
spir-8889	97	19	in	in	ADP
spir-8889	97	20	a	a	DET
spir-8889	97	21	virtual	virtual	ADJ
spir-8889	97	22	world	world	NOUN
spir-8889	97	23	.	.	PUNCT
spir-8889	98	1	for	for	ADP
spir-8889	98	2	one	one	NUM
spir-8889	98	3	thing	thing	NOUN
spir-8889	98	4	,	,	PUNCT
spir-8889	98	5	the	the	DET
spir-8889	98	6	agency	agency	NOUN
spir-8889	98	7	would	would	AUX
spir-8889	98	8	have	have	VERB
spir-8889	98	9	to	to	PART
spir-8889	98	10	rely	rely	VERB
spir-8889	98	11	on	on	ADP
spir-8889	98	12	self	self	NOUN
spir-8889	98	13	-	-	PUNCT
spir-8889	98	14	reporting	reporting	NOUN
spir-8889	98	15	by	by	ADP
spir-8889	98	16	the	the	DET
spir-8889	98	17	taxpayer	taxpayer	NOUN
spir-8889	98	18	,	,	PUNCT
spir-8889	98	19	which	which	PRON
spir-8889	98	20	is	be	AUX
spir-8889	98	21	problematic	problematic	ADJ
spir-8889	98	22	.	.	PUNCT
spir-8889	99	1	another	another	DET
spir-8889	99	2	issue	issue	NOUN
spir-8889	99	3	is	be	AUX
spir-8889	99	4	the	the	DET
spir-8889	99	5	huge	huge	ADJ
spir-8889	99	6	administrative	administrative	ADJ
spir-8889	99	7	burden	burden	NOUN
spir-8889	99	8	that	that	PRON
spir-8889	99	9	would	would	AUX
spir-8889	99	10	be	be	AUX
spir-8889	99	11	placed	place	VERB
spir-8889	99	12	on	on	ADP
spir-8889	99	13	the	the	DET
spir-8889	99	14	irs	irs	PROPN
spir-8889	99	15	.	.	PUNCT
spir-8889	100	1	while	while	SCONJ
spir-8889	100	2	the	the	DET
spir-8889	100	3	administrative	administrative	ADJ
spir-8889	100	4	concerns	concern	NOUN
spir-8889	100	5	should	should	AUX
spir-8889	100	6	not	not	PART
spir-8889	100	7	be	be	AUX
spir-8889	100	8	the	the	DET
spir-8889	100	9	deciding	decide	VERB
spir-8889	100	10	factor	factor	NOUN
spir-8889	100	11	in	in	ADP
spir-8889	100	12	the	the	DET
spir-8889	100	13	debate	debate	NOUN
spir-8889	100	14	on	on	ADP
spir-8889	100	15	taxation	taxation	NOUN
spir-8889	100	16	in	in	ADP
spir-8889	100	17	virtual	virtual	ADJ
spir-8889	100	18	worlds	world	NOUN
spir-8889	100	19	,	,	PUNCT
spir-8889	100	20	the	the	DET
spir-8889	100	21	irs	irs	PROPN
spir-8889	100	22	regularly	regularly	ADV
spir-8889	100	23	makes	make	VERB
spir-8889	100	24	“	"	PUNCT
spir-8889	100	25	decision	decision	NOUN
spir-8889	100	26	based	base	VERB
spir-8889	100	27	on	on	ADP
spir-8889	100	28	administrability	administrability	NOUN
spir-8889	100	29	alone	alone	ADV
spir-8889	100	30	,	,	PUNCT
spir-8889	100	31	even	even	ADV
spir-8889	100	32	when	when	SCONJ
spir-8889	100	33	the	the	DET
spir-8889	100	34	result	result	NOUN
spir-8889	100	35	is	be	AUX
spir-8889	100	36	conceptually	conceptually	ADV
spir-8889	100	37	incorrect	incorrect	ADJ
spir-8889	100	38	”	"	PUNCT
spir-8889	100	39	(	(	PUNCT
spir-8889	100	40	p.	p.	NOUN
spir-8889	100	41	173	173	NUM
spir-8889	100	42	)	)	PUNCT
spir-8889	100	43	.	.	PUNCT
spir-8889	101	1	chung	chung	PROPN
spir-8889	101	2	(	(	PUNCT
spir-8889	101	3	2009	2009	NUM
spir-8889	101	4	)	)	PUNCT
spir-8889	101	5	suggests	suggest	VERB
spir-8889	101	6	since	since	SCONJ
spir-8889	101	7	virtual	virtual	ADJ
spir-8889	101	8	currencies	currency	NOUN
spir-8889	101	9	act	act	VERB
spir-8889	101	10	in	in	ADP
spir-8889	101	11	many	many	ADJ
spir-8889	101	12	ways	way	NOUN
spir-8889	101	13	like	like	ADP
spir-8889	101	14	‘	'	PUNCT
spir-8889	101	15	real	real	ADJ
spir-8889	101	16	money	money	NOUN
spir-8889	101	17	’	'	PUNCT
spir-8889	101	18	and	and	CCONJ
spir-8889	101	19	are	be	AUX
spir-8889	101	20	increasingly	increasingly	ADV
spir-8889	101	21	used	use	VERB
spir-8889	101	22	in	in	ADP
spir-8889	101	23	the	the	DET
spir-8889	101	24	real	real	ADJ
spir-8889	101	25	world	world	NOUN
spir-8889	101	26	,	,	PUNCT
spir-8889	101	27	they	they	PRON
spir-8889	101	28	“	"	PUNCT
spir-8889	101	29	represent	represent	VERB
spir-8889	101	30	cash	cash	NOUN
spir-8889	101	31	equivalents	equivalent	NOUN
spir-8889	101	32	and	and	CCONJ
spir-8889	101	33	should	should	AUX
spir-8889	101	34	be	be	AUX
spir-8889	101	35	treated	treat	VERB
spir-8889	101	36	and	and	CCONJ
spir-8889	101	37	taxed	tax	VERB
spir-8889	101	38	like	like	ADP
spir-8889	101	39	foreign	foreign	ADJ
spir-8889	101	40	currency	currency	NOUN
spir-8889	101	41	”	"	PUNCT
spir-8889	101	42	(	(	PUNCT
spir-8889	101	43	p.	p.	NOUN
spir-8889	101	44	140	140	NUM
spir-8889	101	45	)	)	PUNCT
spir-8889	101	46	at	at	ADP
spir-8889	101	47	the	the	DET
spir-8889	101	48	time	time	NOUN
spir-8889	101	49	the	the	DET
spir-8889	101	50	currency	currency	NOUN
spir-8889	101	51	is	be	AUX
spir-8889	101	52	converted	convert	VERB
spir-8889	101	53	(	(	PUNCT
spir-8889	101	54	cashed	cash	VERB
spir-8889	101	55	out	out	ADP
spir-8889	101	56	)	)	PUNCT
spir-8889	101	57	and	and	CCONJ
spir-8889	101	58	an	an	DET
spir-8889	101	59	economic	economic	ADJ
spir-8889	101	60	gain	gain	NOUN
spir-8889	101	61	is	be	AUX
spir-8889	101	62	achieved	achieve	VERB
spir-8889	101	63	.	.	PUNCT
spir-8889	102	1	he	he	PRON
spir-8889	102	2	uses	use	VERB
spir-8889	102	3	the	the	DET
spir-8889	102	4	example	example	NOUN
spir-8889	102	5	of	of	ADP
spir-8889	102	6	the	the	DET
spir-8889	102	7	‘	'	PUNCT
spir-8889	102	8	qq	qq	X
spir-8889	102	9	coin	coin	NOUN
spir-8889	102	10	’	'	PUNCT
spir-8889	102	11	,	,	PUNCT
spir-8889	102	12	a	a	DET
spir-8889	102	13	virtual	virtual	ADJ
spir-8889	102	14	currency	currency	NOUN
spir-8889	102	15	created	create	VERB
spir-8889	102	16	by	by	ADP
spir-8889	102	17	the	the	DET
spir-8889	102	18	chinese	chinese	ADJ
spir-8889	102	19	company	company	NOUN
spir-8889	102	20	tencent	tencent	NOUN
spir-8889	102	21	that	that	PRON
spir-8889	102	22	allow	allow	VERB
spir-8889	102	23	users	user	NOUN
spir-8889	102	24	to	to	PART
spir-8889	102	25	shop	shop	VERB
spir-8889	102	26	in	in	ADP
spir-8889	102	27	the	the	DET
spir-8889	102	28	company	company	NOUN
spir-8889	102	29	’s	’s	PART
spir-8889	102	30	virtual	virtual	ADJ
spir-8889	102	31	world	world	NOUN
spir-8889	102	32	and	and	CCONJ
spir-8889	102	33	instant	instant	NOUN
spir-8889	102	34	messaging	messaging	NOUN
spir-8889	102	35	service	service	NOUN
spir-8889	102	36	.	.	PUNCT
spir-8889	103	1	(	(	PUNCT
spir-8889	103	2	the	the	DET
spir-8889	103	3	use	use	NOUN
spir-8889	103	4	of	of	ADP
spir-8889	103	5	credit	credit	NOUN
spir-8889	103	6	cards	card	NOUN
spir-8889	103	7	is	be	AUX
spir-8889	103	8	not	not	PART
spir-8889	103	9	yet	yet	ADV
spir-8889	103	10	commonplace	commonplace	ADJ
spir-8889	103	11	in	in	ADP
spir-8889	103	12	china	china	PROPN
spir-8889	103	13	.	.	PUNCT
spir-8889	103	14	)	)	PUNCT
spir-8889	104	1	the	the	DET
spir-8889	104	2	use	use	NOUN
spir-8889	104	3	of	of	ADP
spir-8889	104	4	qq	qq	PROPN
spir-8889	104	5	coins	coin	NOUN
spir-8889	104	6	quickly	quickly	ADV
spir-8889	104	7	grew	grow	VERB
spir-8889	104	8	beyond	beyond	ADP
spir-8889	104	9	the	the	DET
spir-8889	104	10	tencent	tencent	NOUN
spir-8889	104	11	services	service	NOUN
spir-8889	104	12	,	,	PUNCT
spir-8889	104	13	with	with	ADP
spir-8889	104	14	shoppers	shopper	NOUN
spir-8889	104	15	using	use	VERB
spir-8889	104	16	them	they	PRON
spir-8889	104	17	to	to	PART
spir-8889	104	18	purchase	purchase	VERB
spir-8889	104	19	real	real	ADJ
spir-8889	104	20	-	-	PUNCT
spir-8889	104	21	world	world	NOUN
spir-8889	104	22	goods	good	NOUN
spir-8889	104	23	and	and	CCONJ
spir-8889	104	24	services	service	NOUN
spir-8889	104	25	.	.	PUNCT
spir-8889	105	1	qq	qq	PROPN
spir-8889	105	2	coins	coin	NOUN
spir-8889	105	3	are	be	AUX
spir-8889	105	4	so	so	ADV
spir-8889	105	5	popular	popular	ADJ
spir-8889	105	6	that	that	SCONJ
spir-8889	105	7	the	the	DET
spir-8889	105	8	chinese	chinese	ADJ
spir-8889	105	9	government	government	NOUN
spir-8889	105	10	is	be	AUX
spir-8889	105	11	pressuring	pressure	VERB
spir-8889	105	12	tencent	tencent	NOUN
spir-8889	105	13	to	to	PART
spir-8889	105	14	limit	limit	VERB
spir-8889	105	15	the	the	DET
spir-8889	105	16	trade	trade	NOUN
spir-8889	105	17	of	of	ADP
spir-8889	105	18	qq	qq	X
spir-8889	105	19	coins	coin	NOUN
spir-8889	105	20	because	because	SCONJ
spir-8889	105	21	of	of	ADP
spir-8889	105	22	the	the	DET
spir-8889	105	23	potential	potential	NOUN
spir-8889	105	24	for	for	ADP
spir-8889	105	25	money	money	NOUN
spir-8889	105	26	laundering	laundering	NOUN
spir-8889	105	27	and	and	CCONJ
spir-8889	105	28	the	the	DET
spir-8889	105	29	inflation	inflation	NOUN
spir-8889	105	30	of	of	ADP
spir-8889	105	31	the	the	DET
spir-8889	105	32	real	real	ADJ
spir-8889	105	33	chinese	chinese	ADJ
spir-8889	105	34	currency	currency	NOUN
spir-8889	105	35	,	,	PUNCT
spir-8889	105	36	the	the	DET
spir-8889	105	37	yuan	yuan	NOUN
spir-8889	105	38	(	(	PUNCT
spir-8889	105	39	p.	p.	NOUN
spir-8889	105	40	144	144	NUM
spir-8889	105	41	-	-	SYM
spir-8889	105	42	5	5	NUM
spir-8889	105	43	)	)	PUNCT
spir-8889	105	44	.	.	PUNCT
spir-8889	106	1	chodorow	chodorow	PROPN
spir-8889	106	2	(	(	PUNCT
spir-8889	106	3	2008	2008	NUM
spir-8889	106	4	)	)	PUNCT
spir-8889	106	5	approaches	approach	VERB
spir-8889	106	6	the	the	DET
spir-8889	106	7	issue	issue	NOUN
spir-8889	106	8	of	of	ADP
spir-8889	106	9	taxation	taxation	NOUN
spir-8889	106	10	of	of	ADP
spir-8889	106	11	virtual	virtual	ADJ
spir-8889	106	12	income	income	NOUN
spir-8889	106	13	within	within	ADP
spir-8889	106	14	the	the	DET
spir-8889	106	15	context	context	NOUN
spir-8889	106	16	of	of	ADP
spir-8889	106	17	the	the	DET
spir-8889	106	18	existing	exist	VERB
spir-8889	106	19	u.s	u.s	PROPN
spir-8889	106	20	.	.	PROPN
spir-8889	106	21	tax	tax	NOUN
spir-8889	106	22	laws	law	NOUN
spir-8889	106	23	.	.	PUNCT
spir-8889	107	1	the	the	DET
spir-8889	107	2	‘	'	PUNCT
spir-8889	107	3	ability	ability	NOUN
spir-8889	107	4	to	to	PART
spir-8889	107	5	pay	pay	VERB
spir-8889	107	6	’	'	PUNCT
spir-8889	107	7	is	be	AUX
spir-8889	107	8	a	a	DET
spir-8889	107	9	core	core	ADJ
spir-8889	107	10	tax	tax	NOUN
spir-8889	107	11	concept	concept	NOUN
spir-8889	107	12	.	.	PUNCT
spir-8889	108	1	under	under	ADP
spir-8889	108	2	that	that	DET
spir-8889	108	3	standard	standard	NOUN
spir-8889	108	4	he	he	PRON
spir-8889	108	5	argues	argue	VERB
spir-8889	108	6	that	that	SCONJ
spir-8889	108	7	the	the	DET
spir-8889	108	8	taxation	taxation	NOUN
spir-8889	108	9	of	of	ADP
spir-8889	108	10	virtual	virtual	ADJ
spir-8889	108	11	income	income	NOUN
spir-8889	108	12	should	should	AUX
spir-8889	108	13	be	be	AUX
spir-8889	108	14	based	base	VERB
spir-8889	108	15	on	on	ADP
spir-8889	108	16	a	a	DET
spir-8889	108	17	taxpayer	taxpayer	NOUN
spir-8889	108	18	’s	’s	PART
spir-8889	108	19	ability	ability	NOUN
spir-8889	108	20	to	to	PART
spir-8889	108	21	cash	cash	VERB
spir-8889	108	22	out	out	ADP
spir-8889	108	23	;	;	PUNCT
spir-8889	108	24	if	if	SCONJ
spir-8889	108	25	a	a	DET
spir-8889	108	26	virtual	virtual	ADJ
spir-8889	108	27	world	world	NOUN
spir-8889	108	28	allows	allow	VERB
spir-8889	108	29	participants	participant	NOUN
spir-8889	108	30	to	to	PART
spir-8889	108	31	cash	cash	VERB
spir-8889	108	32	out	out	ADP
spir-8889	108	33	then	then	ADV
spir-8889	108	34	that	that	DET
spir-8889	108	35	income	income	NOUN
spir-8889	108	36	should	should	AUX
spir-8889	108	37	be	be	AUX
spir-8889	108	38	taxed	tax	VERB
spir-8889	108	39	.	.	PUNCT
spir-8889	109	1	likewise	likewise	ADV
spir-8889	109	2	,	,	PUNCT
spir-8889	109	3	virtual	virtual	ADJ
spir-8889	109	4	income	income	NOUN
spir-8889	109	5	earned	earn	VERB
spir-8889	109	6	in	in	ADP
spir-8889	109	7	worlds	world	NOUN
spir-8889	109	8	that	that	PRON
spir-8889	109	9	prohibit	prohibit	VERB
spir-8889	109	10	cashing	cash	VERB
spir-8889	109	11	out	out	ADP
spir-8889	109	12	should	should	AUX
spir-8889	109	13	not	not	PART
spir-8889	109	14	be	be	AUX
spir-8889	109	15	taxed	tax	VERB
spir-8889	109	16	;	;	PUNCT
spir-8889	109	17	the	the	DET
spir-8889	109	18	ability	ability	NOUN
spir-8889	109	19	to	to	PART
spir-8889	109	20	pay	pay	VERB
spir-8889	109	21	real	real	ADJ
spir-8889	109	22	-	-	PUNCT
spir-8889	109	23	world	world	NOUN
spir-8889	109	24	taxes	taxis	NOUN
spir-8889	109	25	is	be	AUX
spir-8889	109	26	not	not	PART
spir-8889	109	27	a	a	DET
spir-8889	109	28	function	function	NOUN
spir-8889	109	29	of	of	ADP
spir-8889	109	30	virtual	virtual	ADJ
spir-8889	109	31	income	income	NOUN
spir-8889	109	32	.	.	PUNCT
spir-8889	110	1	chodorow	chodorow	PROPN
spir-8889	110	2	maintains	maintain	VERB
spir-8889	110	3	that	that	SCONJ
spir-8889	110	4	once	once	SCONJ
spir-8889	110	5	it	it	PRON
spir-8889	110	6	has	have	AUX
spir-8889	110	7	been	be	AUX
spir-8889	110	8	established	establish	VERB
spir-8889	110	9	that	that	SCONJ
spir-8889	110	10	the	the	DET
spir-8889	110	11	virtual	virtual	ADJ
spir-8889	110	12	income	income	NOUN
spir-8889	110	13	has	have	VERB
spir-8889	110	14	value	value	NOUN
spir-8889	110	15	and	and	CCONJ
spir-8889	110	16	the	the	DET
spir-8889	110	17	participants	participant	NOUN
spir-8889	110	18	can	can	AUX
spir-8889	110	19	cash	cash	VERB
spir-8889	110	20	out	out	ADP
spir-8889	110	21	,	,	PUNCT
spir-8889	110	22	“	"	PUNCT
spir-8889	110	23	the	the	DET
spir-8889	110	24	virtual	virtual	ADJ
spir-8889	110	25	8	8	NUM
spir-8889	110	26	nature	nature	NOUN
spir-8889	110	27	of	of	ADP
spir-8889	110	28	the	the	DET
spir-8889	110	29	income	income	NOUN
spir-8889	110	30	does	do	AUX
spir-8889	110	31	not	not	PART
spir-8889	110	32	warrant	warrant	VERB
spir-8889	110	33	tax	tax	NOUN
spir-8889	110	34	treatment	treatment	NOUN
spir-8889	110	35	different	different	ADJ
spir-8889	110	36	from	from	ADP
spir-8889	110	37	that	that	PRON
spir-8889	110	38	which	which	PRON
spir-8889	110	39	would	would	AUX
spir-8889	110	40	apply	apply	VERB
spir-8889	110	41	to	to	ADP
spir-8889	110	42	real	real	ADJ
spir-8889	110	43	-	-	PUNCT
spir-8889	110	44	world	world	NOUN
spir-8889	110	45	transactions	transaction	NOUN
spir-8889	110	46	”	"	PUNCT
spir-8889	110	47	(	(	PUNCT
spir-8889	110	48	p.	p.	NOUN
spir-8889	110	49	698	698	NUM
spir-8889	110	50	)	)	PUNCT
spir-8889	110	51	.	.	PUNCT
spir-8889	111	1	authors	author	NOUN
spir-8889	111	2	’	’	PART
spir-8889	111	3	opinion	opinion	NOUN
spir-8889	111	4	experts	expert	NOUN
spir-8889	111	5	are	be	AUX
spir-8889	111	6	divided	divide	VERB
spir-8889	111	7	as	as	ADP
spir-8889	111	8	to	to	ADP
spir-8889	111	9	the	the	DET
spir-8889	111	10	feasibility	feasibility	NOUN
spir-8889	111	11	of	of	ADP
spir-8889	111	12	taxation	taxation	NOUN
spir-8889	111	13	of	of	ADP
spir-8889	111	14	virtual	virtual	ADJ
spir-8889	111	15	economies	economy	NOUN
spir-8889	111	16	.	.	PUNCT
spir-8889	112	1	the	the	DET
spir-8889	112	2	three	three	NUM
spir-8889	112	3	main	main	ADJ
spir-8889	112	4	positions	position	NOUN
spir-8889	112	5	reviewed	review	VERB
spir-8889	112	6	above	above	ADP
spir-8889	112	7	fall	fall	NOUN
spir-8889	112	8	into	into	ADP
spir-8889	112	9	three	three	NUM
spir-8889	112	10	different	different	ADJ
spir-8889	112	11	broad	broad	ADJ
spir-8889	112	12	categories	category	NOUN
spir-8889	112	13	:	:	PUNCT
spir-8889	112	14	not	not	PART
spir-8889	112	15	taxing	tax	VERB
spir-8889	112	16	in	in	ADP
spir-8889	112	17	-	-	PUNCT
spir-8889	112	18	world	world	NOUN
spir-8889	112	19	or	or	CCONJ
spir-8889	112	20	gaming	gaming	NOUN
spir-8889	112	21	,	,	PUNCT
spir-8889	112	22	taxing	tax	VERB
spir-8889	112	23	rmts	rmts	NOUN
spir-8889	112	24	,	,	PUNCT
spir-8889	112	25	or	or	CCONJ
spir-8889	112	26	revamping	revamp	VERB
spir-8889	112	27	the	the	DET
spir-8889	112	28	u.s	u.s	PROPN
spir-8889	112	29	.	.	PROPN
spir-8889	112	30	irc	irc	PROPN
spir-8889	112	31	to	to	PART
spir-8889	112	32	specifically	specifically	ADV
spir-8889	112	33	cite	cite	VERB
spir-8889	112	34	virtual	virtual	ADJ
spir-8889	112	35	worlds	world	NOUN
spir-8889	112	36	.	.	PUNCT
spir-8889	113	1	most	most	ADJ
spir-8889	113	2	agree	agree	VERB
spir-8889	113	3	however	however	ADV
spir-8889	113	4	that	that	SCONJ
spir-8889	113	5	there	there	PRON
spir-8889	113	6	is	be	VERB
spir-8889	113	7	significant	significant	ADJ
spir-8889	113	8	ambiguity	ambiguity	NOUN
spir-8889	113	9	in	in	ADP
spir-8889	113	10	the	the	DET
spir-8889	113	11	current	current	ADJ
spir-8889	113	12	u.s	u.s	PROPN
spir-8889	113	13	.	.	PROPN
spir-8889	113	14	irc	irc	PROPN
spir-8889	113	15	with	with	ADP
spir-8889	113	16	respect	respect	NOUN
spir-8889	113	17	to	to	ADP
spir-8889	113	18	virtual	virtual	ADJ
spir-8889	113	19	worlds	world	NOUN
spir-8889	113	20	(	(	PUNCT
spir-8889	113	21	beekman	beekman	NOUN
spir-8889	113	22	,	,	PUNCT
spir-8889	113	23	2010	2010	NUM
spir-8889	113	24	;	;	PUNCT
spir-8889	113	25	schlimgen	schlimgen	PROPN
spir-8889	113	26	,	,	PUNCT
spir-8889	113	27	2010	2010	NUM
spir-8889	113	28	)	)	PUNCT
spir-8889	113	29	.	.	PUNCT
spir-8889	114	1	in	in	ADP
spir-8889	114	2	a	a	DET
spir-8889	114	3	divergent	divergent	ADJ
spir-8889	114	4	view	view	NOUN
spir-8889	114	5	,	,	PUNCT
spir-8889	114	6	we	we	PRON
spir-8889	114	7	argue	argue	VERB
spir-8889	114	8	that	that	SCONJ
spir-8889	114	9	virtual	virtual	ADJ
spir-8889	114	10	transactions	transaction	NOUN
spir-8889	114	11	are	be	AUX
spir-8889	114	12	already	already	ADV
spir-8889	114	13	subject	subject	ADJ
spir-8889	114	14	to	to	ADP
spir-8889	114	15	taxation	taxation	NOUN
spir-8889	114	16	under	under	ADP
spir-8889	114	17	current	current	ADJ
spir-8889	114	18	u.s	u.s	PROPN
spir-8889	114	19	.	.	PROPN
spir-8889	114	20	law	law	NOUN
spir-8889	114	21	,	,	PUNCT
spir-8889	114	22	at	at	ADP
spir-8889	114	23	any	any	DET
spir-8889	114	24	point	point	NOUN
spir-8889	114	25	in	in	ADP
spir-8889	114	26	time	time	NOUN
spir-8889	114	27	that	that	SCONJ
spir-8889	114	28	the	the	DET
spir-8889	114	29	u.s	u.s	PROPN
spir-8889	114	30	.	.	PROPN
spir-8889	114	31	internal	internal	PROPN
spir-8889	114	32	revenue	revenue	NOUN
spir-8889	114	33	service	service	NOUN
spir-8889	114	34	(	(	PUNCT
spir-8889	114	35	irs	irs	PROPN
spir-8889	114	36	)	)	PUNCT
spir-8889	114	37	should	should	AUX
spir-8889	114	38	decide	decide	VERB
spir-8889	114	39	to	to	PART
spir-8889	114	40	enforce	enforce	VERB
spir-8889	114	41	the	the	DET
spir-8889	114	42	current	current	ADJ
spir-8889	114	43	law	law	NOUN
spir-8889	114	44	,	,	PUNCT
spir-8889	114	45	whether	whether	SCONJ
spir-8889	114	46	taking	take	VERB
spir-8889	114	47	place	place	NOUN
spir-8889	114	48	in	in	ADP
spir-8889	114	49	game	game	NOUN
spir-8889	114	50	worlds	world	NOUN
spir-8889	114	51	or	or	CCONJ
spir-8889	114	52	unscripted	unscripted	ADJ
spir-8889	114	53	worlds	world	NOUN
spir-8889	114	54	.	.	PUNCT
spir-8889	115	1	this	this	PRON
spir-8889	115	2	would	would	AUX
spir-8889	115	3	include	include	VERB
spir-8889	115	4	virtual	virtual	ADJ
spir-8889	115	5	-	-	PUNCT
spir-8889	115	6	to	to	ADP
spir-8889	115	7	-	-	PUNCT
spir-8889	115	8	virtual	virtual	ADJ
spir-8889	115	9	transactions	transaction	NOUN
spir-8889	115	10	as	as	ADV
spir-8889	115	11	well	well	ADV
spir-8889	115	12	as	as	ADP
spir-8889	115	13	virtual	virtual	ADJ
spir-8889	115	14	-	-	PUNCT
spir-8889	115	15	to	to	ADP
spir-8889	115	16	-	-	PUNCT
spir-8889	115	17	real	real	ADJ
spir-8889	115	18	transactions	transaction	NOUN
spir-8889	115	19	,	,	PUNCT
spir-8889	115	20	as	as	SCONJ
spir-8889	115	21	the	the	DET
spir-8889	115	22	issue	issue	NOUN
spir-8889	115	23	at	at	ADP
spir-8889	115	24	hand	hand	NOUN
spir-8889	115	25	is	be	AUX
spir-8889	115	26	whether	whether	SCONJ
spir-8889	115	27	or	or	CCONJ
spir-8889	115	28	not	not	PART
spir-8889	115	29	virtual	virtual	ADJ
spir-8889	115	30	activity	activity	NOUN
spir-8889	115	31	is	be	AUX
spir-8889	115	32	taxable	taxable	ADJ
spir-8889	115	33	,	,	PUNCT
spir-8889	115	34	regardless	regardless	ADV
spir-8889	115	35	of	of	ADP
spir-8889	115	36	realization	realization	NOUN
spir-8889	115	37	,	,	PUNCT
spir-8889	115	38	because	because	SCONJ
spir-8889	115	39	all	all	DET
spir-8889	115	40	goods	good	NOUN
spir-8889	115	41	and	and	CCONJ
spir-8889	115	42	services	service	NOUN
spir-8889	115	43	have	have	VERB
spir-8889	115	44	a	a	DET
spir-8889	115	45	fair	fair	ADJ
spir-8889	115	46	market	market	NOUN
spir-8889	115	47	value	value	NOUN
spir-8889	115	48	.	.	PUNCT
spir-8889	116	1	there	there	PRON
spir-8889	116	2	is	be	VERB
spir-8889	116	3	no	no	DET
spir-8889	116	4	need	need	NOUN
spir-8889	116	5	for	for	ADP
spir-8889	116	6	new	new	ADJ
spir-8889	116	7	legislation	legislation	NOUN
spir-8889	116	8	amending	amend	VERB
spir-8889	116	9	the	the	DET
spir-8889	116	10	current	current	ADJ
spir-8889	116	11	u.s	u.s	PROPN
spir-8889	116	12	.	.	PROPN
spir-8889	116	13	irc	irc	PROPN
spir-8889	116	14	in	in	ADP
spir-8889	116	15	order	order	NOUN
spir-8889	116	16	for	for	SCONJ
spir-8889	116	17	the	the	DET
spir-8889	116	18	irs	irs	PROPN
spir-8889	116	19	to	to	PART
spir-8889	116	20	begin	begin	VERB
spir-8889	116	21	enforcement	enforcement	NOUN
spir-8889	116	22	;	;	PUNCT
spir-8889	116	23	in	in	ADP
spir-8889	116	24	fact	fact	NOUN
spir-8889	116	25	,	,	PUNCT
spir-8889	116	26	given	give	VERB
spir-8889	116	27	the	the	DET
spir-8889	116	28	strategic	strategic	ADJ
spir-8889	116	29	approach	approach	NOUN
spir-8889	116	30	employed	employ	VERB
spir-8889	116	31	in	in	ADP
spir-8889	116	32	the	the	DET
spir-8889	116	33	current	current	ADJ
spir-8889	116	34	u.s	u.s	PROPN
spir-8889	116	35	.	.	PROPN
spir-8889	116	36	irc	irc	PROPN
spir-8889	116	37	,	,	PUNCT
spir-8889	116	38	amendments	amendment	NOUN
spir-8889	116	39	relating	relate	VERB
spir-8889	116	40	specifically	specifically	ADV
spir-8889	116	41	to	to	ADP
spir-8889	116	42	virtual	virtual	ADJ
spir-8889	116	43	transactions	transaction	NOUN
spir-8889	116	44	might	might	AUX
spir-8889	116	45	actually	actually	ADV
spir-8889	116	46	weaken	weaken	VERB
spir-8889	116	47	the	the	DET
spir-8889	116	48	application	application	NOUN
spir-8889	116	49	of	of	ADP
spir-8889	116	50	the	the	DET
spir-8889	116	51	law	law	NOUN
spir-8889	116	52	as	as	SCONJ
spir-8889	116	53	now	now	ADV
spir-8889	116	54	written	write	VERB
spir-8889	116	55	.	.	PUNCT
spir-8889	117	1	this	this	PRON
spir-8889	117	2	is	be	AUX
spir-8889	117	3	because	because	SCONJ
spir-8889	117	4	the	the	DET
spir-8889	117	5	strategic	strategic	ADJ
spir-8889	117	6	approach	approach	NOUN
spir-8889	117	7	within	within	ADP
spir-8889	117	8	the	the	DET
spir-8889	117	9	u.s	u.s	PROPN
spir-8889	117	10	.	.	PROPN
spir-8889	117	11	irc	irc	PROPN
spir-8889	117	12	is	be	AUX
spir-8889	117	13	that	that	SCONJ
spir-8889	117	14	taxation	taxation	NOUN
spir-8889	117	15	of	of	ADP
spir-8889	117	16	income	income	NOUN
spir-8889	117	17	is	be	AUX
spir-8889	117	18	an	an	DET
spir-8889	117	19	‘	'	PUNCT
spir-8889	117	20	all	all	DET
spir-8889	117	21	inclusive	inclusive	ADJ
spir-8889	117	22	net	net	NOUN
spir-8889	117	23	’	'	PUNCT
spir-8889	117	24	unless	unless	SCONJ
spir-8889	117	25	that	that	DET
spir-8889	117	26	type	type	NOUN
spir-8889	117	27	of	of	ADP
spir-8889	117	28	income	income	NOUN
spir-8889	117	29	is	be	AUX
spir-8889	117	30	specifically	specifically	ADV
spir-8889	117	31	exempted	exempt	VERB
spir-8889	117	32	.	.	PUNCT
spir-8889	118	1	specifically	specifically	ADV
spir-8889	118	2	,	,	PUNCT
spir-8889	118	3	income	income	NOUN
spir-8889	118	4	is	be	AUX
spir-8889	118	5	“	"	PUNCT
spir-8889	118	6	any	any	DET
spir-8889	118	7	undeniable	undeniable	ADJ
spir-8889	118	8	accession	accession	NOUN
spir-8889	118	9	to	to	ADP
spir-8889	118	10	wealth	wealth	NOUN
spir-8889	118	11	,	,	PUNCT
spir-8889	118	12	which	which	PRON
spir-8889	118	13	is	be	AUX
spir-8889	118	14	clearly	clearly	ADV
spir-8889	118	15	realized	realize	VERB
spir-8889	118	16	by	by	ADP
spir-8889	118	17	the	the	DET
spir-8889	118	18	taxpayer	taxpayer	NOUN
spir-8889	118	19	,	,	PUNCT
spir-8889	118	20	over	over	ADP
spir-8889	118	21	which	which	PRON
spir-8889	118	22	the	the	DET
spir-8889	118	23	taxpayer	taxpayer	NOUN
spir-8889	118	24	has	have	VERB
spir-8889	118	25	complete	complete	ADJ
spir-8889	118	26	dominion	dominion	NOUN
spir-8889	118	27	”	"	PUNCT
spir-8889	118	28	(	(	PUNCT
spir-8889	118	29	comm’r	comm’r	NOUN
spir-8889	118	30	v.	v.	ADP
spir-8889	118	31	glenshaw	glenshaw	ADJ
spir-8889	118	32	glass	glass	NOUN
spir-8889	118	33	,	,	PUNCT
spir-8889	118	34	1955	1955	NUM
spir-8889	118	35	)	)	PUNCT
spir-8889	118	36	.	.	PUNCT
spir-8889	119	1	this	this	DET
spir-8889	119	2	strategy	strategy	NOUN
spir-8889	119	3	eliminates	eliminate	VERB
spir-8889	119	4	the	the	DET
spir-8889	119	5	difficulty	difficulty	NOUN
spir-8889	119	6	inherent	inherent	ADJ
spir-8889	119	7	in	in	ADP
spir-8889	119	8	trying	try	VERB
spir-8889	119	9	to	to	PART
spir-8889	119	10	identify	identify	VERB
spir-8889	119	11	all	all	DET
spir-8889	119	12	methods	method	NOUN
spir-8889	119	13	of	of	ADP
spir-8889	119	14	commerce	commerce	NOUN
spir-8889	119	15	capable	capable	ADJ
spir-8889	119	16	of	of	ADP
spir-8889	119	17	generating	generate	VERB
spir-8889	119	18	income	income	NOUN
spir-8889	119	19	,	,	PUNCT
spir-8889	119	20	tangible	tangible	ADJ
spir-8889	119	21	or	or	CCONJ
spir-8889	119	22	intangible	intangible	ADJ
spir-8889	119	23	,	,	PUNCT
spir-8889	119	24	now	now	ADV
spir-8889	119	25	or	or	CCONJ
spir-8889	119	26	in	in	ADP
spir-8889	119	27	the	the	DET
spir-8889	119	28	future	future	NOUN
spir-8889	119	29	.	.	PUNCT
spir-8889	120	1	to	to	PART
spir-8889	120	2	escape	escape	VERB
spir-8889	120	3	taxation	taxation	NOUN
spir-8889	120	4	under	under	ADP
spir-8889	120	5	the	the	DET
spir-8889	120	6	u.s	u.s	PROPN
spir-8889	120	7	.	.	PROPN
spir-8889	120	8	irc	irc	PROPN
spir-8889	120	9	,	,	PUNCT
spir-8889	120	10	virtual	virtual	ADJ
spir-8889	120	11	transactions	transaction	NOUN
spir-8889	120	12	and	and	CCONJ
spir-8889	120	13	economies	economy	NOUN
spir-8889	120	14	would	would	AUX
spir-8889	120	15	need	need	VERB
spir-8889	120	16	to	to	PART
spir-8889	120	17	be	be	AUX
spir-8889	120	18	identified	identify	VERB
spir-8889	120	19	,	,	PUNCT
spir-8889	120	20	defined	define	VERB
spir-8889	120	21	,	,	PUNCT
spir-8889	120	22	and	and	CCONJ
spir-8889	120	23	specifically	specifically	ADV
spir-8889	120	24	exempted	exempt	VERB
spir-8889	120	25	from	from	ADP
spir-8889	120	26	taxation	taxation	NOUN
spir-8889	120	27	by	by	ADP
spir-8889	120	28	the	the	DET
spir-8889	120	29	u.s	u.s	PROPN
spir-8889	120	30	.	.	PROPN
spir-8889	120	31	congress	congress	PROPN
spir-8889	120	32	or	or	CCONJ
spir-8889	120	33	the	the	DET
spir-8889	120	34	courts	court	NOUN
spir-8889	120	35	;	;	PUNCT
spir-8889	120	36	something	something	PRON
spir-8889	120	37	that	that	PRON
spir-8889	120	38	has	have	VERB
spir-8889	120	39	yet	yet	ADV
spir-8889	120	40	to	to	PART
spir-8889	120	41	happen	happen	VERB
spir-8889	120	42	and	and	CCONJ
spir-8889	120	43	is	be	AUX
spir-8889	120	44	unlikely	unlikely	ADJ
spir-8889	120	45	to	to	PART
spir-8889	120	46	occur	occur	VERB
spir-8889	120	47	.	.	PUNCT
spir-8889	121	1	virtual	virtual	ADJ
spir-8889	121	2	transactions	transaction	NOUN
spir-8889	121	3	,	,	PUNCT
spir-8889	121	4	obscure	obscure	ADJ
spir-8889	121	5	offshore	offshore	ADJ
spir-8889	121	6	tax	tax	NOUN
spir-8889	121	7	shelters	shelter	NOUN
spir-8889	121	8	,	,	PUNCT
spir-8889	121	9	exotic	exotic	ADJ
spir-8889	121	10	financial	financial	ADJ
spir-8889	121	11	derivative	derivative	ADJ
spir-8889	121	12	instruments	instrument	NOUN
spir-8889	121	13	,	,	PUNCT
spir-8889	121	14	and	and	CCONJ
spir-8889	121	15	the	the	DET
spir-8889	121	16	like	like	INTJ
spir-8889	121	17	are	be	AUX
spir-8889	121	18	examples	example	NOUN
spir-8889	121	19	of	of	ADP
spir-8889	121	20	creative	creative	ADJ
spir-8889	121	21	methods	method	NOUN
spir-8889	121	22	to	to	PART
spir-8889	121	23	generate	generate	VERB
spir-8889	121	24	income	income	NOUN
spir-8889	121	25	that	that	PRON
spir-8889	121	26	will	will	AUX
spir-8889	121	27	be	be	AUX
spir-8889	121	28	caught	catch	VERB
spir-8889	121	29	eventually	eventually	ADV
spir-8889	121	30	in	in	ADP
spir-8889	121	31	the	the	DET
spir-8889	121	32	'	'	PUNCT
spir-8889	121	33	all	all	DET
spir-8889	121	34	inclusive	inclusive	ADJ
spir-8889	121	35	net	net	NOUN
spir-8889	121	36	'	'	PUNCT
spir-8889	121	37	.	.	PUNCT
spir-8889	122	1	if	if	SCONJ
spir-8889	122	2	the	the	DET
spir-8889	122	3	irs	irs	PROPN
spir-8889	122	4	chose	choose	VERB
spir-8889	122	5	to	to	PART
spir-8889	122	6	enforce	enforce	VERB
spir-8889	122	7	current	current	ADJ
spir-8889	122	8	u.s	u.s	PROPN
spir-8889	122	9	.	.	PROPN
spir-8889	122	10	tax	tax	NOUN
spir-8889	122	11	laws	law	NOUN
spir-8889	122	12	,	,	PUNCT
spir-8889	122	13	the	the	DET
spir-8889	122	14	revenue	revenue	NOUN
spir-8889	122	15	from	from	ADP
spir-8889	122	16	virtual	virtual	ADJ
spir-8889	122	17	worlds	world	NOUN
spir-8889	122	18	would	would	AUX
spir-8889	122	19	be	be	AUX
spir-8889	122	20	tremendous	tremendous	ADJ
spir-8889	122	21	.	.	PUNCT
spir-8889	123	1	however	however	ADV
spir-8889	123	2	,	,	PUNCT
spir-8889	123	3	overregulation	overregulation	NOUN
spir-8889	123	4	of	of	ADP
spir-8889	123	5	tax	tax	NOUN
spir-8889	123	6	laws	law	NOUN
spir-8889	123	7	might	might	AUX
spir-8889	123	8	also	also	ADV
spir-8889	123	9	“	"	PUNCT
spir-8889	123	10	result	result	VERB
spir-8889	123	11	in	in	ADP
spir-8889	123	12	the	the	DET
spir-8889	123	13	immediate	immediate	ADJ
spir-8889	123	14	decline	decline	NOUN
spir-8889	123	15	of	of	ADP
spir-8889	123	16	the	the	DET
spir-8889	123	17	virtual	virtual	ADJ
spir-8889	123	18	economy	economy	NOUN
spir-8889	123	19	,	,	PUNCT
spir-8889	123	20	lowering	lower	VERB
spir-8889	123	21	its	its	PRON
spir-8889	123	22	total	total	ADJ
spir-8889	123	23	economic	economic	ADJ
spir-8889	123	24	value	value	NOUN
spir-8889	123	25	,	,	PUNCT
spir-8889	123	26	and	and	CCONJ
spir-8889	123	27	therefore	therefore	ADV
spir-8889	123	28	lowering	lower	VERB
spir-8889	123	29	the	the	DET
spir-8889	123	30	total	total	ADJ
spir-8889	123	31	federal	federal	ADJ
spir-8889	123	32	revenue	revenue	NOUN
spir-8889	123	33	expected	expect	VERB
spir-8889	123	34	for	for	ADP
spir-8889	123	35	the	the	DET
spir-8889	123	36	regulations	regulation	NOUN
spir-8889	123	37	”	"	PUNCT
spir-8889	123	38	(	(	PUNCT
spir-8889	123	39	mack	mack	PROPN
spir-8889	123	40	,	,	PUNCT
spir-8889	123	41	2008	2008	NUM
spir-8889	123	42	,	,	PUNCT
spir-8889	123	43	p.	p.	NOUN
spir-8889	123	44	761	761	NUM
spir-8889	123	45	)	)	PUNCT
spir-8889	123	46	.	.	PUNCT
spir-8889	124	1	virtual	virtual	ADJ
spir-8889	124	2	worlds	world	NOUN
spir-8889	124	3	may	may	AUX
spir-8889	124	4	also	also	ADV
spir-8889	124	5	move	move	VERB
spir-8889	124	6	to	to	ADP
spir-8889	124	7	a	a	DET
spir-8889	124	8	peer	peer	NOUN
spir-8889	124	9	-	-	PUNCT
spir-8889	124	10	to	to	ADP
spir-8889	124	11	-	-	PUNCT
spir-8889	124	12	peer	peer	NOUN
spir-8889	124	13	network	network	NOUN
spir-8889	124	14	or	or	CCONJ
spir-8889	124	15	a	a	DET
spir-8889	124	16	country	country	NOUN
spir-8889	124	17	outside	outside	ADP
spir-8889	124	18	of	of	ADP
spir-8889	124	19	the	the	DET
spir-8889	124	20	u.s	u.s	PROPN
spir-8889	124	21	.	.	PROPN
spir-8889	124	22	to	to	PART
spir-8889	124	23	avoid	avoid	VERB
spir-8889	124	24	detection	detection	NOUN
spir-8889	124	25	and	and	CCONJ
spir-8889	124	26	identification	identification	NOUN
spir-8889	124	27	by	by	ADP
spir-8889	124	28	the	the	DET
spir-8889	124	29	government	government	NOUN
spir-8889	124	30	.	.	PUNCT
spir-8889	125	1	another	another	PRON
spir-8889	125	2	,	,	PUNCT
spir-8889	125	3	more	more	ADV
spir-8889	125	4	likely	likely	ADJ
spir-8889	125	5	,	,	PUNCT
spir-8889	125	6	scenario	scenario	NOUN
spir-8889	125	7	would	would	AUX
spir-8889	125	8	be	be	AUX
spir-8889	125	9	that	that	SCONJ
spir-8889	125	10	the	the	DET
spir-8889	125	11	tremendous	tremendous	ADJ
spir-8889	125	12	9	9	NUM
spir-8889	125	13	growth	growth	NOUN
spir-8889	125	14	of	of	ADP
spir-8889	125	15	virtual	virtual	ADJ
spir-8889	125	16	worlds	world	NOUN
spir-8889	125	17	would	would	AUX
spir-8889	125	18	be	be	AUX
spir-8889	125	19	severely	severely	ADV
spir-8889	125	20	impeded	impede	VERB
spir-8889	125	21	,	,	PUNCT
spir-8889	125	22	depriving	deprive	VERB
spir-8889	125	23	cmc	cmc	NOUN
spir-8889	125	24	scholars	scholar	NOUN
spir-8889	125	25	of	of	ADP
spir-8889	125	26	a	a	DET
spir-8889	125	27	rich	rich	ADJ
spir-8889	125	28	and	and	CCONJ
spir-8889	125	29	vast	vast	ADJ
spir-8889	125	30	'	'	PUNCT
spir-8889	125	31	database	database	NOUN
spir-8889	125	32	'	'	PUNCT
spir-8889	125	33	for	for	ADP
spir-8889	125	34	studying	study	VERB
spir-8889	125	35	how	how	SCONJ
spir-8889	125	36	people	people	NOUN
spir-8889	125	37	communicate	communicate	VERB
spir-8889	125	38	and	and	CCONJ
spir-8889	125	39	interact	interact	VERB
spir-8889	125	40	in	in	ADP
spir-8889	125	41	such	such	DET
spir-8889	125	42	an	an	DET
spir-8889	125	43	environment	environment	NOUN
spir-8889	125	44	.	.	PUNCT
spir-8889	126	1	conclusion	conclusion	NOUN
spir-8889	126	2	studies	study	NOUN
spir-8889	126	3	have	have	AUX
spir-8889	126	4	found	find	VERB
spir-8889	126	5	that	that	SCONJ
spir-8889	126	6	virtual	virtual	ADJ
spir-8889	126	7	economic	economic	ADJ
spir-8889	126	8	behavior	behavior	NOUN
spir-8889	126	9	follows	follow	VERB
spir-8889	126	10	real	real	ADJ
spir-8889	126	11	-	-	PUNCT
spir-8889	126	12	world	world	NOUN
spir-8889	126	13	patterns	pattern	NOUN
spir-8889	126	14	(	(	PUNCT
spir-8889	126	15	castronova	castronova	NOUN
spir-8889	126	16	,	,	PUNCT
spir-8889	126	17	williams	williams	PROPN
spir-8889	126	18	,	,	PUNCT
spir-8889	126	19	shen	shen	PROPN
spir-8889	126	20	,	,	PUNCT
spir-8889	126	21	rata	rata	NOUN
spir-8889	126	22	,	,	PUNCT
spir-8889	126	23	xiong	xiong	PROPN
spir-8889	126	24	,	,	PUNCT
spir-8889	126	25	huang	huang	PROPN
spir-8889	126	26	,	,	PUNCT
spir-8889	126	27	&	&	CCONJ
spir-8889	126	28	keegan	keegan	PROPN
spir-8889	126	29	,	,	PUNCT
spir-8889	126	30	2009	2009	NUM
spir-8889	126	31	)	)	PUNCT
spir-8889	126	32	.	.	PUNCT
spir-8889	127	1	the	the	DET
spir-8889	127	2	amount	amount	NOUN
spir-8889	127	3	of	of	ADP
spir-8889	127	4	economic	economic	ADJ
spir-8889	127	5	activity	activity	NOUN
spir-8889	127	6	occurring	occur	VERB
spir-8889	127	7	in	in	ADP
spir-8889	127	8	virtual	virtual	ADJ
spir-8889	127	9	worlds	world	NOUN
spir-8889	127	10	,	,	PUNCT
spir-8889	127	11	and	and	CCONJ
spir-8889	127	12	the	the	DET
spir-8889	127	13	huge	huge	ADJ
spir-8889	127	14	revenues	revenue	NOUN
spir-8889	127	15	being	be	AUX
spir-8889	127	16	generated	generate	VERB
spir-8889	127	17	,	,	PUNCT
spir-8889	127	18	“	"	PUNCT
spir-8889	127	19	are	be	AUX
spir-8889	127	20	sure	sure	ADJ
spir-8889	127	21	to	to	PART
spir-8889	127	22	make	make	VERB
spir-8889	127	23	a	a	DET
spir-8889	127	24	real	real	ADJ
spir-8889	127	25	impact	impact	NOUN
spir-8889	127	26	on	on	ADP
spir-8889	127	27	real	real	ADJ
spir-8889	127	28	-	-	PUNCT
spir-8889	127	29	world	world	NOUN
spir-8889	127	30	economies	economy	NOUN
spir-8889	127	31	”	"	PUNCT
spir-8889	127	32	(	(	PUNCT
spir-8889	127	33	huffaker	huffaker	PROPN
spir-8889	127	34	,	,	PUNCT
spir-8889	127	35	simmons	simmon	NOUN
spir-8889	127	36	,	,	PUNCT
spir-8889	127	37	bakshy	bakshy	ADJ
spir-8889	127	38	,	,	PUNCT
spir-8889	127	39	&	&	CCONJ
spir-8889	127	40	adamic	adamic	PROPN
spir-8889	127	41	,	,	PUNCT
spir-8889	127	42	2010	2010	NUM
spir-8889	127	43	)	)	PUNCT
spir-8889	127	44	.	.	PUNCT
spir-8889	128	1	in	in	ADP
spir-8889	128	2	an	an	DET
spir-8889	128	3	era	era	NOUN
spir-8889	128	4	where	where	SCONJ
spir-8889	128	5	many	many	ADJ
spir-8889	128	6	of	of	ADP
spir-8889	128	7	those	those	DET
spir-8889	128	8	real	real	ADJ
spir-8889	128	9	-	-	PUNCT
spir-8889	128	10	world	world	NOUN
spir-8889	128	11	economies	economy	NOUN
spir-8889	128	12	are	be	AUX
spir-8889	128	13	struggling	struggle	VERB
spir-8889	128	14	financially	financially	ADV
spir-8889	128	15	,	,	PUNCT
spir-8889	128	16	imposing	impose	VERB
spir-8889	128	17	a	a	DET
spir-8889	128	18	tax	tax	NOUN
spir-8889	128	19	on	on	ADP
spir-8889	128	20	virtual	virtual	ADJ
spir-8889	128	21	worlds	world	NOUN
spir-8889	128	22	may	may	AUX
spir-8889	128	23	be	be	AUX
spir-8889	128	24	an	an	DET
spir-8889	128	25	opportunity	opportunity	NOUN
spir-8889	128	26	for	for	SCONJ
spir-8889	128	27	governments	government	NOUN
spir-8889	128	28	to	to	PART
spir-8889	128	29	expand	expand	VERB
spir-8889	128	30	their	their	PRON
spir-8889	128	31	tax	tax	NOUN
spir-8889	128	32	base	base	NOUN
spir-8889	128	33	(	(	PUNCT
spir-8889	128	34	schlimgen	schlimgen	NOUN
spir-8889	128	35	,	,	PUNCT
spir-8889	128	36	2010	2010	NUM
spir-8889	128	37	)	)	PUNCT
spir-8889	128	38	.	.	PUNCT
spir-8889	129	1	conversely	conversely	ADV
spir-8889	129	2	,	,	PUNCT
spir-8889	129	3	the	the	DET
spir-8889	129	4	virtual	virtual	ADJ
spir-8889	129	5	worlds	world	NOUN
spir-8889	129	6	provide	provide	VERB
spir-8889	129	7	people	people	NOUN
spir-8889	129	8	the	the	DET
spir-8889	129	9	opportunity	opportunity	NOUN
spir-8889	129	10	to	to	PART
spir-8889	129	11	evade	evade	VERB
spir-8889	129	12	real	real	ADJ
spir-8889	129	13	-	-	PUNCT
spir-8889	129	14	world	world	NOUN
spir-8889	129	15	taxation	taxation	NOUN
spir-8889	129	16	with	with	ADP
spir-8889	129	17	relative	relative	ADJ
spir-8889	129	18	ease	ease	NOUN
spir-8889	129	19	.	.	PUNCT
spir-8889	130	1	researchers	researcher	NOUN
spir-8889	130	2	are	be	AUX
spir-8889	130	3	divided	divide	VERB
spir-8889	130	4	as	as	ADP
spir-8889	130	5	to	to	ADP
spir-8889	130	6	the	the	DET
spir-8889	130	7	feasibility	feasibility	NOUN
spir-8889	130	8	of	of	ADP
spir-8889	130	9	taxation	taxation	NOUN
spir-8889	130	10	of	of	ADP
spir-8889	130	11	virtual	virtual	ADJ
spir-8889	130	12	economies	economy	NOUN
spir-8889	130	13	.	.	PUNCT
spir-8889	131	1	some	some	DET
spir-8889	131	2	tax	tax	NOUN
spir-8889	131	3	experts	expert	NOUN
spir-8889	131	4	say	say	VERB
spir-8889	131	5	that	that	SCONJ
spir-8889	131	6	it	it	PRON
spir-8889	131	7	would	would	AUX
spir-8889	131	8	be	be	AUX
spir-8889	131	9	easy	easy	ADJ
spir-8889	131	10	to	to	PART
spir-8889	131	11	argue	argue	VERB
spir-8889	131	12	in	in	ADP
spir-8889	131	13	-	-	PUNCT
spir-8889	131	14	game	game	NOUN
spir-8889	131	15	profits	profit	NOUN
spir-8889	131	16	have	have	VERB
spir-8889	131	17	real	real	ADJ
spir-8889	131	18	-	-	PUNCT
spir-8889	131	19	world	world	NOUN
spir-8889	131	20	value	value	NOUN
spir-8889	131	21	even	even	ADV
spir-8889	131	22	within	within	ADP
spir-8889	131	23	the	the	DET
spir-8889	131	24	confines	confine	NOUN
spir-8889	131	25	of	of	ADP
spir-8889	131	26	the	the	DET
spir-8889	131	27	virtual	virtual	ADJ
spir-8889	131	28	world	world	NOUN
spir-8889	131	29	.	.	PUNCT
spir-8889	132	1	additionally	additionally	ADV
spir-8889	132	2	,	,	PUNCT
spir-8889	132	3	virtual	virtual	ADJ
spir-8889	132	4	world	world	NOUN
spir-8889	132	5	trades	trade	NOUN
spir-8889	132	6	of	of	ADP
spir-8889	132	7	virtual	virtual	ADJ
spir-8889	132	8	goods	good	NOUN
spir-8889	132	9	and	and	CCONJ
spir-8889	132	10	services	service	NOUN
spir-8889	132	11	,	,	PUNCT
spir-8889	132	12	as	as	ADV
spir-8889	132	13	well	well	ADV
spir-8889	132	14	as	as	ADP
spir-8889	132	15	rmt	rmt	NOUN
spir-8889	132	16	,	,	PUNCT
spir-8889	132	17	could	could	AUX
spir-8889	132	18	also	also	ADV
spir-8889	132	19	qualify	qualify	VERB
spir-8889	132	20	as	as	ADP
spir-8889	132	21	barter	barter	NOUN
spir-8889	132	22	,	,	PUNCT
spir-8889	132	23	which	which	PRON
spir-8889	132	24	is	be	AUX
spir-8889	132	25	already	already	ADV
spir-8889	132	26	taxable	taxable	ADJ
spir-8889	132	27	.	.	PUNCT
spir-8889	133	1	others	other	NOUN
spir-8889	133	2	believe	believe	VERB
spir-8889	133	3	the	the	DET
spir-8889	133	4	logistics	logistic	NOUN
spir-8889	133	5	of	of	ADP
spir-8889	133	6	taxing	tax	VERB
spir-8889	133	7	virtual	virtual	ADJ
spir-8889	133	8	economies	economy	NOUN
spir-8889	133	9	would	would	AUX
spir-8889	133	10	be	be	AUX
spir-8889	133	11	too	too	ADV
spir-8889	133	12	complex	complex	ADJ
spir-8889	133	13	,	,	PUNCT
spir-8889	133	14	and	and	CCONJ
spir-8889	133	15	systems	system	NOUN
spir-8889	133	16	would	would	AUX
spir-8889	133	17	need	need	VERB
spir-8889	133	18	to	to	PART
spir-8889	133	19	be	be	AUX
spir-8889	133	20	set	set	VERB
spir-8889	133	21	up	up	ADP
spir-8889	133	22	to	to	PART
spir-8889	133	23	provide	provide	VERB
spir-8889	133	24	an	an	DET
spir-8889	133	25	annual	annual	ADJ
spir-8889	133	26	valuation	valuation	NOUN
spir-8889	133	27	for	for	ADP
spir-8889	133	28	a	a	DET
spir-8889	133	29	resident	resident	NOUN
spir-8889	133	30	’s	’s	PART
spir-8889	133	31	assets	asset	NOUN
spir-8889	133	32	in	in	ADP
spir-8889	133	33	a	a	DET
spir-8889	133	34	virtual	virtual	ADJ
spir-8889	133	35	world	world	NOUN
spir-8889	133	36	.	.	PUNCT
spir-8889	134	1	still	still	ADV
spir-8889	134	2	other	other	ADJ
spir-8889	134	3	experts	expert	NOUN
spir-8889	134	4	believe	believe	VERB
spir-8889	134	5	governments	government	NOUN
spir-8889	134	6	would	would	AUX
spir-8889	134	7	not	not	PART
spir-8889	134	8	tax	tax	VERB
spir-8889	134	9	a	a	DET
spir-8889	134	10	'	'	PUNCT
spir-8889	134	11	game	game	NOUN
spir-8889	134	12	'	'	PUNCT
spir-8889	134	13	.	.	PUNCT
spir-8889	135	1	complicating	complicate	VERB
spir-8889	135	2	that	that	DET
spir-8889	135	3	argument	argument	NOUN
spir-8889	135	4	,	,	PUNCT
spir-8889	135	5	however	however	ADV
spir-8889	135	6	,	,	PUNCT
spir-8889	135	7	is	be	AUX
spir-8889	135	8	the	the	DET
spir-8889	135	9	fact	fact	NOUN
spir-8889	135	10	that	that	SCONJ
spir-8889	135	11	members	member	NOUN
spir-8889	135	12	of	of	ADP
spir-8889	135	13	second	second	ADJ
spir-8889	135	14	life	life	NOUN
spir-8889	135	15	insist	insist	VERB
spir-8889	135	16	their	their	PRON
spir-8889	135	17	virtual	virtual	ADJ
spir-8889	135	18	activity	activity	NOUN
spir-8889	135	19	is	be	AUX
spir-8889	135	20	not	not	PART
spir-8889	135	21	a	a	DET
spir-8889	135	22	game	game	NOUN
spir-8889	135	23	(	(	PUNCT
spir-8889	135	24	thompson	thompson	PROPN
spir-8889	135	25	,	,	PUNCT
spir-8889	135	26	2006	2006	NUM
spir-8889	135	27	)	)	PUNCT
spir-8889	135	28	.	.	PUNCT
spir-8889	136	1	and	and	CCONJ
spir-8889	136	2	if	if	SCONJ
spir-8889	136	3	second	second	ADJ
spir-8889	136	4	life	life	NOUN
spir-8889	136	5	is	be	AUX
spir-8889	136	6	not	not	PART
spir-8889	136	7	a	a	DET
spir-8889	136	8	game	game	NOUN
spir-8889	136	9	and	and	CCONJ
spir-8889	136	10	therefore	therefore	ADV
spir-8889	136	11	not	not	PART
spir-8889	136	12	entertainment	entertainment	NOUN
spir-8889	136	13	,	,	PUNCT
spir-8889	136	14	then	then	ADV
spir-8889	136	15	one	one	PRON
spir-8889	136	16	could	could	AUX
spir-8889	136	17	make	make	VERB
spir-8889	136	18	the	the	DET
spir-8889	136	19	argument	argument	NOUN
spir-8889	136	20	that	that	SCONJ
spir-8889	136	21	the	the	DET
spir-8889	136	22	virtual	virtual	ADJ
spir-8889	136	23	world	world	NOUN
spir-8889	136	24	is	be	AUX
spir-8889	136	25	used	use	VERB
spir-8889	136	26	to	to	PART
spir-8889	136	27	conduct	conduct	VERB
spir-8889	136	28	business	business	NOUN
spir-8889	136	29	,	,	PUNCT
spir-8889	136	30	particularly	particularly	ADV
spir-8889	136	31	when	when	SCONJ
spir-8889	136	32	they	they	PRON
spir-8889	136	33	participate	participate	VERB
spir-8889	136	34	in	in	ADP
spir-8889	136	35	rmt	rmt	NOUN
spir-8889	136	36	markets	market	NOUN
spir-8889	136	37	.	.	PUNCT
spir-8889	137	1	real	real	ADJ
spir-8889	137	2	-	-	PUNCT
spir-8889	137	3	world	world	NOUN
spir-8889	137	4	corporations	corporation	NOUN
spir-8889	137	5	as	as	ADV
spir-8889	137	6	diverse	diverse	ADJ
spir-8889	137	7	as	as	ADP
spir-8889	137	8	nike	nike	PROPN
spir-8889	137	9	,	,	PUNCT
spir-8889	137	10	time	time	PROPN
spir-8889	137	11	warner	warner	PROPN
spir-8889	137	12	,	,	PUNCT
spir-8889	137	13	sony	sony	PROPN
spir-8889	137	14	,	,	PUNCT
spir-8889	137	15	mercedes	mercedes	PROPN
spir-8889	137	16	benz	benz	PROPN
spir-8889	137	17	,	,	PUNCT
spir-8889	137	18	reuters	reuters	PROPN
spir-8889	137	19	and	and	CCONJ
spir-8889	137	20	sears	sears	PROPN
spir-8889	137	21	initially	initially	ADV
spir-8889	137	22	created	create	VERB
spir-8889	137	23	a	a	DET
spir-8889	137	24	presence	presence	NOUN
spir-8889	137	25	in	in	ADP
spir-8889	137	26	second	second	ADJ
spir-8889	137	27	life	life	NOUN
spir-8889	137	28	,	,	PUNCT
spir-8889	137	29	but	but	CCONJ
spir-8889	137	30	the	the	DET
spir-8889	137	31	majority	majority	NOUN
spir-8889	137	32	of	of	ADP
spir-8889	137	33	them	they	PRON
spir-8889	137	34	have	have	AUX
spir-8889	137	35	pulled	pull	VERB
spir-8889	137	36	out	out	ADP
spir-8889	137	37	because	because	SCONJ
spir-8889	137	38	consumers	consumer	NOUN
spir-8889	137	39	did	do	AUX
spir-8889	137	40	not	not	PART
spir-8889	137	41	connect	connect	VERB
spir-8889	137	42	with	with	ADP
spir-8889	137	43	the	the	DET
spir-8889	137	44	brands	brand	NOUN
spir-8889	137	45	in	in	ADP
spir-8889	137	46	a	a	DET
spir-8889	137	47	virtual	virtual	ADJ
spir-8889	137	48	world	world	NOUN
spir-8889	137	49	setting	setting	NOUN
spir-8889	137	50	(	(	PUNCT
spir-8889	137	51	barnes	barne	NOUN
spir-8889	137	52	,	,	PUNCT
spir-8889	137	53	2010	2010	NUM
spir-8889	137	54	)	)	PUNCT
spir-8889	137	55	.	.	PUNCT
spir-8889	138	1	however	however	ADV
spir-8889	138	2	,	,	PUNCT
spir-8889	138	3	as	as	SCONJ
spir-8889	138	4	more	more	ADJ
spir-8889	138	5	and	and	CCONJ
spir-8889	138	6	more	more	ADJ
spir-8889	138	7	people	people	NOUN
spir-8889	138	8	join	join	VERB
spir-8889	138	9	virtual	virtual	ADJ
spir-8889	138	10	worlds	world	NOUN
spir-8889	138	11	and	and	CCONJ
spir-8889	138	12	individuals	individual	NOUN
spir-8889	138	13	(	(	PUNCT
spir-8889	138	14	as	as	SCONJ
spir-8889	138	15	opposed	oppose	VERB
spir-8889	138	16	to	to	ADP
spir-8889	138	17	multinational	multinational	ADJ
spir-8889	138	18	corporations	corporation	NOUN
spir-8889	138	19	)	)	PUNCT
spir-8889	138	20	create	create	VERB
spir-8889	138	21	locations	location	NOUN
spir-8889	138	22	to	to	PART
spir-8889	138	23	sell	sell	VERB
spir-8889	138	24	their	their	PRON
spir-8889	138	25	wares	ware	NOUN
spir-8889	138	26	,	,	PUNCT
spir-8889	138	27	the	the	DET
spir-8889	138	28	issue	issue	NOUN
spir-8889	138	29	of	of	ADP
spir-8889	138	30	taxing	tax	VERB
spir-8889	138	31	income	income	NOUN
spir-8889	138	32	and	and	CCONJ
spir-8889	138	33	capital	capital	NOUN
spir-8889	138	34	gains	gain	NOUN
spir-8889	138	35	in	in	ADP
spir-8889	138	36	virtual	virtual	ADJ
spir-8889	138	37	economies	economy	NOUN
spir-8889	138	38	will	will	AUX
spir-8889	138	39	only	only	ADV
spir-8889	138	40	become	become	VERB
spir-8889	138	41	more	more	ADV
spir-8889	138	42	critical	critical	ADJ
spir-8889	138	43	.	.	PUNCT
spir-8889	139	1	when	when	SCONJ
spir-8889	139	2	people	people	NOUN
spir-8889	139	3	begin	begin	VERB
spir-8889	139	4	to	to	PART
spir-8889	139	5	use	use	VERB
spir-8889	139	6	linden	linden	ADJ
spir-8889	139	7	dollars	dollar	NOUN
spir-8889	139	8	to	to	PART
spir-8889	139	9	purchase	purchase	VERB
spir-8889	139	10	goods	good	NOUN
spir-8889	139	11	or	or	CCONJ
spir-8889	139	12	services	service	NOUN
spir-8889	139	13	from	from	ADP
spir-8889	139	14	real	real	ADJ
spir-8889	139	15	-	-	PUNCT
spir-8889	139	16	world	world	NOUN
spir-8889	139	17	,	,	PUNCT
spir-8889	139	18	brick	brick	NOUN
spir-8889	139	19	-	-	PUNCT
spir-8889	139	20	and	and	CCONJ
spir-8889	139	21	-	-	PUNCT
spir-8889	139	22	mortar	mortar	NOUN
spir-8889	139	23	entities	entity	NOUN
spir-8889	139	24	,	,	PUNCT
spir-8889	139	25	the	the	DET
spir-8889	139	26	issue	issue	NOUN
spir-8889	139	27	of	of	ADP
spir-8889	139	28	taxation	taxation	NOUN
spir-8889	139	29	will	will	AUX
spir-8889	139	30	become	become	VERB
spir-8889	139	31	extremely	extremely	ADV
spir-8889	139	32	complicated	complicated	ADJ
spir-8889	139	33	and	and	CCONJ
spir-8889	139	34	paramount	paramount	ADJ
spir-8889	139	35	in	in	ADP
spir-8889	139	36	terms	term	NOUN
spir-8889	139	37	of	of	ADP
spir-8889	139	38	today	today	NOUN
spir-8889	139	39	’s	’s	PART
spir-8889	139	40	current	current	ADJ
spir-8889	139	41	tax	tax	NOUN
spir-8889	139	42	laws	law	NOUN
spir-8889	139	43	.	.	PUNCT
spir-8889	140	1	10	10	NUM
spir-8889	140	2	references	reference	NOUN
spir-8889	140	3	barnes	barne	NOUN
spir-8889	140	4	,	,	PUNCT
spir-8889	140	5	s.	s.	PROPN
spir-8889	140	6	(	(	PUNCT
spir-8889	140	7	2010	2010	NUM
spir-8889	140	8	)	)	PUNCT
spir-8889	140	9	.	.	PUNCT
spir-8889	141	1	virtual	virtual	ADJ
spir-8889	141	2	worlds	world	NOUN
spir-8889	141	3	come	come	VERB
spir-8889	141	4	of	of	ADP
spir-8889	141	5	age	age	NOUN
spir-8889	141	6	.	.	PUNCT
spir-8889	142	1	journal	journal	PROPN
spir-8889	142	2	of	of	ADP
spir-8889	142	3	virtual	virtual	ADJ
spir-8889	142	4	worlds	world	NOUN
spir-8889	142	5	research	research	NOUN
spir-8889	142	6	,	,	PUNCT
spir-8889	142	7	3(3	3(3	NUM
spir-8889	142	8	)	)	PUNCT
spir-8889	142	9	.	.	PUNCT
spir-8889	143	1	beekman	beekman	NOUN
spir-8889	143	2	,	,	PUNCT
spir-8889	143	3	n.a	n.a	PROPN
spir-8889	143	4	.	.	PROPN
spir-8889	143	5	(	(	PUNCT
spir-8889	143	6	2010	2010	NUM
spir-8889	143	7	)	)	PUNCT
spir-8889	143	8	.	.	PUNCT
spir-8889	144	1	virtual	virtual	ADJ
spir-8889	144	2	assets	asset	NOUN
spir-8889	144	3	,	,	PUNCT
spir-8889	144	4	real	real	ADJ
spir-8889	144	5	tax	tax	NOUN
spir-8889	144	6	:	:	PUNCT
spir-8889	144	7	the	the	DET
spir-8889	144	8	capital	capital	NOUN
spir-8889	144	9	gains	gain	NOUN
spir-8889	144	10	/	/	SYM
spir-8889	144	11	ordinary	ordinary	ADJ
spir-8889	144	12	income	income	NOUN
spir-8889	144	13	distinction	distinction	NOUN
spir-8889	144	14	in	in	ADP
spir-8889	144	15	virtual	virtual	ADJ
spir-8889	144	16	worlds	world	NOUN
spir-8889	144	17	.	.	PUNCT
spir-8889	145	1	the	the	DET
spir-8889	145	2	columbia	columbia	PROPN
spir-8889	145	3	science	science	PROPN
spir-8889	145	4	and	and	CCONJ
spir-8889	145	5	technology	technology	NOUN
spir-8889	145	6	law	law	NOUN
spir-8889	145	7	review	review	NOUN
spir-8889	145	8	,	,	PUNCT
spir-8889	145	9	11	11	NUM
spir-8889	145	10	,	,	PUNCT
spir-8889	145	11	p.	p.	NOUN
spir-8889	145	12	152	152	NUM
spir-8889	145	13	-	-	SYM
spir-8889	145	14	175	175	NUM
spir-8889	145	15	.	.	PUNCT
spir-8889	146	1	burns	burn	NOUN
spir-8889	146	2	,	,	PUNCT
spir-8889	146	3	b.	b.	PROPN
spir-8889	146	4	(	(	PUNCT
spir-8889	146	5	2010	2010	NUM
spir-8889	146	6	)	)	PUNCT
spir-8889	146	7	.	.	PUNCT
spir-8889	147	1	do	do	AUX
spir-8889	147	2	virtual	virtual	ADJ
spir-8889	147	3	world	world	NOUN
spir-8889	147	4	activities	activity	NOUN
spir-8889	147	5	give	give	VERB
spir-8889	147	6	rise	rise	NOUN
spir-8889	147	7	to	to	ADP
spir-8889	147	8	real	real	ADJ
spir-8889	147	9	canadian	canadian	ADJ
spir-8889	147	10	tax	tax	NOUN
spir-8889	147	11	liabilities	liability	NOUN
spir-8889	147	12	?	?	PUNCT
spir-8889	148	1	asper	asper	NOUN
spir-8889	148	2	review	review	NOUN
spir-8889	148	3	of	of	ADP
spir-8889	148	4	international	international	ADJ
spir-8889	148	5	business	business	NOUN
spir-8889	148	6	and	and	CCONJ
spir-8889	148	7	trade	trade	NOUN
spir-8889	148	8	law	law	NOUN
spir-8889	148	9	,	,	PUNCT
spir-8889	148	10	10	10	NUM
spir-8889	148	11	,	,	PUNCT
spir-8889	148	12	163	163	NUM
spir-8889	148	13	-	-	SYM
spir-8889	148	14	185	185	NUM
spir-8889	148	15	.	.	PUNCT
spir-8889	149	1	camp	camp	NOUN
spir-8889	149	2	,	,	PUNCT
spir-8889	149	3	b.t	b.t	PROPN
spir-8889	149	4	.	.	PROPN
spir-8889	149	5	(	(	PUNCT
spir-8889	149	6	2007	2007	NUM
spir-8889	149	7	)	)	PUNCT
spir-8889	149	8	.	.	PUNCT
spir-8889	150	1	the	the	DET
spir-8889	150	2	play	play	NOUN
spir-8889	150	3	’s	’	VERB
spir-8889	150	4	the	the	DET
spir-8889	150	5	thing	thing	NOUN
spir-8889	150	6	:	:	PUNCT
spir-8889	150	7	a	a	DET
spir-8889	150	8	theory	theory	NOUN
spir-8889	150	9	of	of	ADP
spir-8889	150	10	taxing	tax	VERB
spir-8889	150	11	virtual	virtual	ADJ
spir-8889	150	12	worlds	world	NOUN
spir-8889	150	13	.	.	PUNCT
spir-8889	151	1	hastings	hastings	PROPN
spir-8889	151	2	law	law	PROPN
spir-8889	151	3	journal	journal	PROPN
spir-8889	151	4	,	,	PUNCT
spir-8889	151	5	58(1	58(1	NUM
spir-8889	151	6	)	)	PUNCT
spir-8889	151	7	,	,	PUNCT
spir-8889	151	8	1	1	NUM
spir-8889	151	9	-	-	SYM
spir-8889	151	10	72	72	NUM
spir-8889	151	11	.	.	PUNCT
spir-8889	152	1	castronova	castronova	NOUN
spir-8889	152	2	,	,	PUNCT
spir-8889	152	3	e.	e.	PROPN
spir-8889	152	4	(	(	PUNCT
spir-8889	152	5	2004	2004	NUM
spir-8889	152	6	)	)	PUNCT
spir-8889	152	7	.	.	PUNCT
spir-8889	153	1	the	the	DET
spir-8889	153	2	right	right	NOUN
spir-8889	153	3	to	to	PART
spir-8889	153	4	play	play	VERB
spir-8889	153	5	.	.	PUNCT
spir-8889	154	1	ny	ny	PROPN
spir-8889	154	2	law	law	PROPN
spir-8889	154	3	school	school	PROPN
spir-8889	154	4	review	review	NOUN
spir-8889	154	5	,	,	PUNCT
spir-8889	154	6	49(1	49(1	NOUN
spir-8889	154	7	)	)	PUNCT
spir-8889	154	8	,	,	PUNCT
spir-8889	154	9	185	185	NUM
spir-8889	154	10	-	-	SYM
spir-8889	154	11	210	210	NUM
spir-8889	154	12	.	.	PUNCT
spir-8889	155	1	castronova	castronova	NOUN
spir-8889	155	2	,	,	PUNCT
spir-8889	155	3	e.	e.	PROPN
spir-8889	155	4	(	(	PUNCT
spir-8889	155	5	2005	2005	NUM
spir-8889	155	6	)	)	PUNCT
spir-8889	155	7	.	.	PUNCT
spir-8889	156	1	synthetic	synthetic	ADJ
spir-8889	156	2	worlds	world	NOUN
spir-8889	156	3	:	:	PUNCT
spir-8889	156	4	the	the	DET
spir-8889	156	5	business	business	NOUN
spir-8889	156	6	and	and	CCONJ
spir-8889	156	7	culture	culture	NOUN
spir-8889	156	8	of	of	ADP
spir-8889	156	9	online	online	PROPN
spir-8889	156	10	games	game	NOUN
spir-8889	156	11	.	.	PUNCT
spir-8889	157	1	chicago	chicago	PROPN
spir-8889	157	2	:	:	PUNCT
spir-8889	158	1	university	university	NOUN
spir-8889	158	2	of	of	ADP
spir-8889	158	3	chicago	chicago	PROPN
spir-8889	158	4	press	press	PROPN
spir-8889	158	5	.	.	PUNCT
spir-8889	159	1	castronova	castronova	PROPN
spir-8889	159	2	,	,	PUNCT
spir-8889	159	3	e.	e.	PROPN
spir-8889	159	4	,	,	PUNCT
spir-8889	159	5	williams	williams	PROPN
spir-8889	159	6	,	,	PUNCT
spir-8889	159	7	d.	d.	PROPN
spir-8889	159	8	,	,	PUNCT
spir-8889	159	9	shen	shen	PROPN
spir-8889	159	10	,	,	PUNCT
spir-8889	159	11	c.	c.	PROPN
spir-8889	159	12	,	,	PUNCT
spir-8889	159	13	ratan	ratan	PROPN
spir-8889	159	14	,	,	PUNCT
spir-8889	159	15	r.	r.	PROPN
spir-8889	159	16	,	,	PUNCT
spir-8889	159	17	xiong	xiong	PROPN
spir-8889	159	18	,	,	PUNCT
spir-8889	159	19	l.	l.	PROPN
spir-8889	159	20	,	,	PUNCT
spir-8889	159	21	huang	huang	PROPN
spir-8889	159	22	,	,	PUNCT
spir-8889	159	23	y.	y.	PROPN
spir-8889	159	24	,	,	PUNCT
spir-8889	159	25	&	&	CCONJ
spir-8889	159	26	keegan	keegan	PROPN
spir-8889	159	27	,	,	PUNCT
spir-8889	159	28	b.	b.	PROPN
spir-8889	159	29	(	(	PUNCT
spir-8889	159	30	2009	2009	NUM
spir-8889	159	31	)	)	PUNCT
spir-8889	159	32	.	.	PUNCT
spir-8889	160	1	as	as	ADV
spir-8889	160	2	real	real	ADV
spir-8889	160	3	as	as	ADP
spir-8889	160	4	real	real	ADJ
spir-8889	160	5	?	?	PUNCT
spir-8889	161	1	macroeconomic	macroeconomic	ADJ
spir-8889	161	2	behavior	behavior	NOUN
spir-8889	161	3	in	in	ADP
spir-8889	161	4	a	a	DET
spir-8889	161	5	large	large	ADJ
spir-8889	161	6	-	-	PUNCT
spir-8889	161	7	scale	scale	NOUN
spir-8889	161	8	virtual	virtual	ADJ
spir-8889	161	9	world	world	NOUN
spir-8889	161	10	.	.	PUNCT
spir-8889	162	1	new	new	ADJ
spir-8889	162	2	media	medium	NOUN
spir-8889	162	3	and	and	CCONJ
spir-8889	162	4	society	society	NOUN
spir-8889	162	5	,	,	PUNCT
spir-8889	162	6	11(5	11(5	NUM
spir-8889	162	7	)	)	PUNCT
spir-8889	162	8	,	,	PUNCT
spir-8889	162	9	685	685	NUM
spir-8889	162	10	-	-	SYM
spir-8889	162	11	707	707	NUM
spir-8889	162	12	.	.	PUNCT
spir-8889	163	1	chodorow	chodorow	PROPN
spir-8889	163	2	,	,	PUNCT
spir-8889	163	3	a.s	a.s	PROPN
spir-8889	163	4	.	.	PROPN
spir-8889	163	5	(	(	PUNCT
spir-8889	163	6	2008	2008	NUM
spir-8889	163	7	)	)	PUNCT
spir-8889	163	8	.	.	PUNCT
spir-8889	164	1	ability	ability	NOUN
spir-8889	164	2	to	to	PART
spir-8889	164	3	pay	pay	VERB
spir-8889	164	4	and	and	CCONJ
spir-8889	164	5	the	the	DET
spir-8889	164	6	taxation	taxation	NOUN
spir-8889	164	7	of	of	ADP
spir-8889	164	8	virtual	virtual	ADJ
spir-8889	164	9	income	income	NOUN
spir-8889	164	10	.	.	PUNCT
spir-8889	165	1	tennessee	tennessee	PROPN
spir-8889	165	2	law	law	PROPN
spir-8889	165	3	review	review	PROPN
spir-8889	165	4	,	,	PUNCT
spir-8889	165	5	75(4	75(4	NOUN
spir-8889	165	6	)	)	PUNCT
spir-8889	165	7	,	,	PUNCT
spir-8889	165	8	695	695	NUM
spir-8889	165	9	-	-	SYM
spir-8889	165	10	752	752	NUM
spir-8889	165	11	.	.	PUNCT
spir-8889	166	1	chung	chung	PROPN
spir-8889	166	2	,	,	PUNCT
spir-8889	166	3	s.s	s.s	PROPN
spir-8889	166	4	.	.	PROPN
spir-8889	166	5	(	(	PUNCT
spir-8889	166	6	2009	2009	NUM
spir-8889	166	7	)	)	PUNCT
spir-8889	166	8	.	.	PUNCT
spir-8889	167	1	real	real	ADJ
spir-8889	167	2	taxation	taxation	NOUN
spir-8889	167	3	of	of	ADP
spir-8889	167	4	virtual	virtual	ADJ
spir-8889	167	5	commerce	commerce	PROPN
spir-8889	167	6	.	.	PUNCT
spir-8889	168	1	virginia	virginia	PROPN
spir-8889	168	2	tax	tax	PROPN
spir-8889	168	3	review	review	PROPN
spir-8889	168	4	,	,	PUNCT
spir-8889	168	5	28(3	28(3	NUM
spir-8889	168	6	)	)	PUNCT
spir-8889	168	7	.	.	PUNCT
spir-8889	169	1	retrieved	retrieve	VERB
spir-8889	169	2	from	from	ADP
spir-8889	169	3	http://ssrn.com/abstract=1097793	http://ssrn.com/abstract=1097793	PROPN
spir-8889	169	4	comm’r	comm’r	NOUN
spir-8889	169	5	v.	v.	ADP
spir-8889	169	6	glenshaw	glenshaw	ADJ
spir-8889	169	7	glass	glass	NOUN
spir-8889	169	8	,	,	PUNCT
spir-8889	169	9	348	348	NUM
spir-8889	169	10	u.s	u.s	PROPN
spir-8889	169	11	.	.	PROPN
spir-8889	169	12	426	426	NUM
spir-8889	169	13	,	,	PUNCT
spir-8889	169	14	1955	1955	NUM
spir-8889	169	15	.	.	PUNCT
spir-8889	170	1	dibble	dibble	ADJ
spir-8889	170	2	,	,	PUNCT
spir-8889	170	3	j.	j.	PROPN
spir-8889	170	4	(	(	PUNCT
spir-8889	170	5	2006	2006	NUM
spir-8889	170	6	)	)	PUNCT
spir-8889	170	7	.	.	PUNCT
spir-8889	171	1	play	play	VERB
spir-8889	171	2	money	money	NOUN
spir-8889	171	3	:	:	PUNCT
spir-8889	171	4	or	or	CCONJ
spir-8889	171	5	,	,	PUNCT
spir-8889	171	6	how	how	SCONJ
spir-8889	171	7	i	i	PRON
spir-8889	171	8	quit	quit	VERB
spir-8889	171	9	my	my	PRON
spir-8889	171	10	day	day	NOUN
spir-8889	171	11	job	job	NOUN
spir-8889	171	12	and	and	CCONJ
spir-8889	171	13	made	make	VERB
spir-8889	171	14	millions	million	NOUN
spir-8889	171	15	trading	trade	VERB
spir-8889	171	16	virtual	virtual	ADJ
spir-8889	171	17	loot	loot	NOUN
spir-8889	171	18	.	.	PUNCT
spir-8889	172	1	ny	ny	PROPN
spir-8889	172	2	:	:	PUNCT
spir-8889	172	3	basic	basic	ADJ
spir-8889	172	4	books	book	NOUN
spir-8889	172	5	.	.	PUNCT
spir-8889	173	1	duranske	duranske	PROPN
spir-8889	173	2	,	,	PUNCT
spir-8889	173	3	b.t	b.t	PROPN
spir-8889	173	4	.	.	PROPN
spir-8889	173	5	(	(	PUNCT
spir-8889	173	6	2008	2008	NUM
spir-8889	173	7	)	)	PUNCT
spir-8889	173	8	.	.	PUNCT
spir-8889	174	1	virtual	virtual	ADJ
spir-8889	174	2	law	law	NOUN
spir-8889	174	3	:	:	PUNCT
spir-8889	174	4	navigating	navigate	VERB
spir-8889	174	5	the	the	DET
spir-8889	174	6	legal	legal	ADJ
spir-8889	174	7	landscape	landscape	NOUN
spir-8889	174	8	of	of	ADP
spir-8889	174	9	virtual	virtual	ADJ
spir-8889	174	10	worlds	world	NOUN
spir-8889	174	11	.	.	PUNCT
spir-8889	175	1	chicago	chicago	PROPN
spir-8889	175	2	:	:	PUNCT
spir-8889	175	3	american	american	PROPN
spir-8889	175	4	bar	bar	PROPN
spir-8889	175	5	association	association	PROPN
spir-8889	175	6	.	.	PUNCT
spir-8889	176	1	facebook	facebook	PROPN
spir-8889	176	2	(	(	PUNCT
spir-8889	176	3	2011	2011	NUM
spir-8889	176	4	)	)	PUNCT
spir-8889	176	5	.	.	PUNCT
spir-8889	177	1	about	about	ADP
spir-8889	177	2	facebook	facebook	NOUN
spir-8889	177	3	credits	credit	NOUN
spir-8889	177	4	.	.	PUNCT
spir-8889	178	1	retrieved	retrieve	VERB
spir-8889	178	2	from	from	ADP
spir-8889	178	3	http://www.facebook.com/help/new/?page=1038	http://www.facebook.com/help/new/?page=1038	PROPN
spir-8889	178	4	11	11	NUM
spir-8889	178	5	jec	jec	PROPN
spir-8889	178	6	(	(	PUNCT
spir-8889	178	7	2006	2006	NUM
spir-8889	178	8	)	)	PUNCT
spir-8889	178	9	.	.	PUNCT
spir-8889	179	1	virtual	virtual	ADJ
spir-8889	179	2	economies	economy	NOUN
spir-8889	179	3	need	need	VERB
spir-8889	179	4	clarification	clarification	NOUN
spir-8889	179	5	,	,	PUNCT
spir-8889	179	6	not	not	PART
spir-8889	179	7	more	more	ADJ
spir-8889	179	8	taxes	taxis	NOUN
spir-8889	179	9	.	.	PUNCT
spir-8889	180	1	press	press	NOUN
spir-8889	180	2	release	release	NOUN
spir-8889	180	3	#	#	SYM
spir-8889	180	4	109	109	NUM
spir-8889	180	5	-	-	SYM
spir-8889	180	6	98	98	NUM
spir-8889	180	7	.	.	PUNCT
spir-8889	181	1	retrieved	retrieve	VERB
spir-8889	181	2	from	from	ADP
spir-8889	181	3	http://jec.senate.gov/republicans/public/?a=files.serve&file_id=08e6fa84-ee4f4267-9f47-ad0ad33a072d	http://jec.senate.gov/republicans/public/?a=files.serve&file_id=08e6fa84-ee4f4267-9f47-ad0ad33a072d	PROPN
spir-8889	181	4	gannes	ganne	NOUN
spir-8889	181	5	,	,	PUNCT
spir-8889	181	6	l.	l.	PROPN
spir-8889	181	7	(	(	PUNCT
spir-8889	181	8	2011	2011	NUM
spir-8889	181	9	)	)	PUNCT
spir-8889	181	10	.	.	PUNCT
spir-8889	182	1	more	more	ADJ
spir-8889	182	2	on	on	ADP
spir-8889	182	3	facebook	facebook	NOUN
spir-8889	182	4	deals	deal	NOUN
spir-8889	182	5	:	:	PUNCT
spir-8889	182	6	will	will	AUX
spir-8889	182	7	include	include	VERB
spir-8889	182	8	only	only	ADV
spir-8889	182	9	social	social	ADJ
spir-8889	182	10	experiences	experience	NOUN
spir-8889	182	11	,	,	PUNCT
spir-8889	182	12	may	may	AUX
spir-8889	182	13	use	use	VERB
spir-8889	182	14	credits	credit	NOUN
spir-8889	182	15	.	.	PUNCT
spir-8889	183	1	all	all	DET
spir-8889	183	2	things	thing	NOUN
spir-8889	183	3	d.	d.	PROPN
spir-8889	183	4	retrieved	retrieve	VERB
spir-8889	183	5	from	from	ADP
spir-8889	183	6	http://allthingsd.com/20110324/more-on-facebook-dealswill-only-include-social-experiences-may-use-credits/	http://allthingsd.com/20110324/more-on-facebook-dealswill-only-include-social-experiences-may-use-credits/	NOUN
spir-8889	183	7	h.	h.	NOUN
spir-8889	183	8	res	re	NOUN
spir-8889	183	9	.	.	PROPN
spir-8889	183	10	3678	3678	NUM
spir-8889	183	11	,	,	PUNCT
spir-8889	183	12	110th	110th	ADJ
spir-8889	183	13	congress	congress	NOUN
spir-8889	183	14	.	.	PUNCT
spir-8889	183	15	enacted	enact	VERB
spir-8889	183	16	november	november	PROPN
spir-8889	183	17	1	1	NUM
spir-8889	183	18	,	,	PUNCT
spir-8889	183	19	2007	2007	NUM
spir-8889	183	20	.	.	PUNCT
spir-8889	184	1	huffaker	huffaker	PROPN
spir-8889	184	2	,	,	PUNCT
spir-8889	184	3	d.a	d.a	PROPN
spir-8889	184	4	.	.	PROPN
spir-8889	184	5	,	,	PUNCT
spir-8889	184	6	simmons	simmon	NOUN
spir-8889	184	7	,	,	PUNCT
spir-8889	184	8	m.	m.	NOUN
spir-8889	184	9	,	,	PUNCT
spir-8889	184	10	bakshy	bakshy	PROPN
spir-8889	184	11	,	,	PUNCT
spir-8889	184	12	e.	e.	PROPN
spir-8889	184	13	,	,	PUNCT
spir-8889	184	14	&	&	CCONJ
spir-8889	184	15	adamic	adamic	PROPN
spir-8889	184	16	,	,	PUNCT
spir-8889	184	17	l.a	l.a	PROPN
spir-8889	184	18	.	.	PROPN
spir-8889	184	19	(	(	PUNCT
spir-8889	184	20	2010	2010	NUM
spir-8889	184	21	)	)	PUNCT
spir-8889	184	22	.	.	PUNCT
spir-8889	185	1	seller	seller	NOUN
spir-8889	185	2	activity	activity	NOUN
spir-8889	185	3	in	in	ADP
spir-8889	185	4	a	a	DET
spir-8889	185	5	virtual	virtual	ADJ
spir-8889	185	6	marketplace	marketplace	NOUN
spir-8889	185	7	.	.	PUNCT
spir-8889	186	1	first	first	ADJ
spir-8889	186	2	monday	monday	PROPN
spir-8889	186	3	,	,	PUNCT
spir-8889	186	4	15(7	15(7	NUM
spir-8889	186	5	)	)	PUNCT
spir-8889	186	6	.	.	PUNCT
spir-8889	187	1	retrieved	retrieve	VERB
spir-8889	187	2	from	from	ADP
spir-8889	187	3	http://firstmonday.org/htbin/cgiwrap/bin/ojs/index.php/fm/article/view/2977/2569	http://firstmonday.org/htbin/cgiwrap/bin/ojs/index.php/fm/article/view/2977/2569	PROPN
spir-8889	187	4	kennedy	kennedy	PROPN
spir-8889	187	5	,	,	PUNCT
spir-8889	187	6	r.	r.	PROPN
spir-8889	187	7	(	(	PUNCT
spir-8889	187	8	2009	2009	NUM
spir-8889	187	9	)	)	PUNCT
spir-8889	187	10	.	.	PUNCT
spir-8889	188	1	law	law	NOUN
spir-8889	188	2	in	in	ADP
spir-8889	188	3	virtual	virtual	ADJ
spir-8889	188	4	worlds	world	NOUN
spir-8889	188	5	.	.	PUNCT
spir-8889	189	1	journal	journal	PROPN
spir-8889	189	2	of	of	ADP
spir-8889	189	3	internet	internet	NOUN
spir-8889	189	4	law	law	NOUN
spir-8889	189	5	,	,	PUNCT
spir-8889	189	6	12(10	12(10	NUM
spir-8889	189	7	)	)	PUNCT
spir-8889	189	8	,	,	PUNCT
spir-8889	189	9	3	3	NUM
spir-8889	189	10	-	-	SYM
spir-8889	189	11	10	10	NUM
spir-8889	189	12	.	.	PUNCT
spir-8889	190	1	lastowka	lastowka	NOUN
spir-8889	190	2	,	,	PUNCT
spir-8889	190	3	f.g	f.g	NOUN
spir-8889	190	4	.	.	PROPN
spir-8889	190	5	,	,	PUNCT
spir-8889	190	6	&	&	CCONJ
spir-8889	190	7	hunter	hunter	PROPN
spir-8889	190	8	,	,	PUNCT
spir-8889	190	9	d.	d.	PROPN
spir-8889	190	10	(	(	PUNCT
spir-8889	190	11	2004	2004	NUM
spir-8889	190	12	)	)	PUNCT
spir-8889	190	13	.	.	PUNCT
spir-8889	191	1	the	the	DET
spir-8889	191	2	laws	law	NOUN
spir-8889	191	3	of	of	ADP
spir-8889	191	4	the	the	DET
spir-8889	191	5	virtual	virtual	ADJ
spir-8889	191	6	worlds	world	NOUN
spir-8889	191	7	.	.	PUNCT
spir-8889	192	1	california	california	PROPN
spir-8889	192	2	law	law	PROPN
spir-8889	192	3	review	review	PROPN
spir-8889	192	4	,	,	PUNCT
spir-8889	192	5	92(1	92(1	NOUN
spir-8889	192	6	)	)	PUNCT
spir-8889	192	7	,	,	PUNCT
spir-8889	192	8	3	3	NUM
spir-8889	192	9	-	-	SYM
spir-8889	192	10	71	71	NUM
spir-8889	192	11	.	.	PUNCT
spir-8889	193	1	lederman	lederman	PROPN
spir-8889	193	2	,	,	PUNCT
spir-8889	193	3	l.	l.	PROPN
spir-8889	193	4	(	(	PUNCT
spir-8889	193	5	2007	2007	NUM
spir-8889	193	6	)	)	PUNCT
spir-8889	193	7	.	.	PUNCT
spir-8889	194	1	“	"	PUNCT
spir-8889	194	2	stranger	strange	ADJ
spir-8889	194	3	than	than	ADP
spir-8889	194	4	fiction	fiction	NOUN
spir-8889	194	5	”	"	PUNCT
spir-8889	194	6	:	:	PUNCT
spir-8889	194	7	taxing	tax	VERB
spir-8889	194	8	virtual	virtual	ADJ
spir-8889	194	9	worlds	world	NOUN
spir-8889	194	10	.	.	PUNCT
spir-8889	195	1	new	new	PROPN
spir-8889	195	2	york	york	PROPN
spir-8889	195	3	university	university	PROPN
spir-8889	195	4	law	law	NOUN
spir-8889	195	5	review	review	NOUN
spir-8889	195	6	,	,	PUNCT
spir-8889	195	7	82,1620	82,1620	NUM
spir-8889	195	8	-	-	SYM
spir-8889	195	9	1672	1672	NUM
spir-8889	195	10	.	.	PUNCT
spir-8889	196	1	mack	mack	PROPN
spir-8889	196	2	,	,	PUNCT
spir-8889	196	3	d.	d.	PROPN
spir-8889	196	4	(	(	PUNCT
spir-8889	196	5	2008	2008	NUM
spir-8889	196	6	)	)	PUNCT
spir-8889	196	7	.	.	PUNCT
spir-8889	197	1	itax	itax	ADV
spir-8889	197	2	:	:	PUNCT
spir-8889	197	3	an	an	DET
spir-8889	197	4	analysis	analysis	NOUN
spir-8889	197	5	of	of	ADP
spir-8889	197	6	the	the	DET
spir-8889	197	7	laws	law	NOUN
spir-8889	197	8	and	and	CCONJ
spir-8889	197	9	policies	policy	NOUN
spir-8889	197	10	behind	behind	ADP
spir-8889	197	11	the	the	DET
spir-8889	197	12	taxation	taxation	NOUN
spir-8889	197	13	of	of	ADP
spir-8889	197	14	property	property	NOUN
spir-8889	197	15	transactions	transaction	NOUN
spir-8889	197	16	in	in	ADP
spir-8889	197	17	a	a	DET
spir-8889	197	18	virtual	virtual	ADJ
spir-8889	197	19	world	world	NOUN
spir-8889	197	20	.	.	PUNCT
spir-8889	198	1	administrative	administrative	ADJ
spir-8889	198	2	law	law	PROPN
spir-8889	198	3	review	review	NOUN
spir-8889	198	4	,	,	PUNCT
spir-8889	198	5	60	60	NUM
spir-8889	198	6	,	,	PUNCT
spir-8889	198	7	749	749	NUM
spir-8889	198	8	.	.	PUNCT
spir-8889	199	1	mennecke	mennecke	PROPN
spir-8889	199	2	,	,	PUNCT
spir-8889	199	3	b.e	b.e	PROPN
spir-8889	199	4	.	.	PROPN
spir-8889	199	5	,	,	PUNCT
spir-8889	199	6	terando	terando	NOUN
spir-8889	199	7	,	,	PUNCT
spir-8889	199	8	w.d	w.d	PROPN
spir-8889	199	9	.	.	PROPN
spir-8889	199	10	,	,	PUNCT
spir-8889	199	11	janvrin	janvrin	PROPN
spir-8889	199	12	,	,	PUNCT
spir-8889	199	13	d.j	d.j	PROPN
spir-8889	199	14	.	.	PROPN
spir-8889	199	15	,	,	PUNCT
spir-8889	199	16	&	&	CCONJ
spir-8889	199	17	dilla	dilla	PROPN
spir-8889	199	18	,	,	PUNCT
spir-8889	199	19	w.n	w.n	PROPN
spir-8889	199	20	.	.	PROPN
spir-8889	199	21	(	(	PUNCT
spir-8889	199	22	2007	2007	NUM
spir-8889	199	23	)	)	PUNCT
spir-8889	199	24	.	.	PUNCT
spir-8889	200	1	it	it	PRON
spir-8889	200	2	’s	’	VERB
spir-8889	200	3	just	just	ADV
spir-8889	200	4	a	a	DET
spir-8889	200	5	game	game	NOUN
spir-8889	200	6	,	,	PUNCT
spir-8889	200	7	or	or	CCONJ
spir-8889	200	8	is	be	AUX
spir-8889	200	9	it	it	PRON
spir-8889	200	10	?	?	PUNCT
spir-8889	201	1	real	real	ADJ
spir-8889	201	2	money	money	NOUN
spir-8889	201	3	,	,	PUNCT
spir-8889	201	4	real	real	ADJ
spir-8889	201	5	income	income	NOUN
spir-8889	201	6	,	,	PUNCT
spir-8889	201	7	and	and	CCONJ
spir-8889	201	8	real	real	ADJ
spir-8889	201	9	taxes	taxis	NOUN
spir-8889	201	10	in	in	ADP
spir-8889	201	11	virtual	virtual	ADJ
spir-8889	201	12	worlds	world	NOUN
spir-8889	201	13	.	.	PUNCT
spir-8889	202	1	communications	communication	NOUN
spir-8889	202	2	of	of	ADP
spir-8889	202	3	the	the	DET
spir-8889	202	4	association	association	NOUN
spir-8889	202	5	for	for	ADP
spir-8889	202	6	information	information	NOUN
spir-8889	202	7	systems	system	NOUN
spir-8889	202	8	,	,	PUNCT
spir-8889	202	9	20	20	NUM
spir-8889	202	10	,	,	PUNCT
spir-8889	202	11	134	134	NUM
spir-8889	202	12	-	-	SYM
spir-8889	202	13	141	141	NUM
spir-8889	202	14	.	.	PUNCT
spir-8889	203	1	nardi	nardi	PROPN
spir-8889	203	2	,	,	PUNCT
spir-8889	203	3	b.	b.	PROPN
spir-8889	203	4	,	,	PUNCT
spir-8889	203	5	&	&	CCONJ
spir-8889	203	6	kow	kow	PROPN
spir-8889	203	7	,	,	PUNCT
spir-8889	203	8	y.m	y.m	PROPN
spir-8889	203	9	.	.	PROPN
spir-8889	203	10	(	(	PUNCT
spir-8889	203	11	2010	2010	NUM
spir-8889	203	12	)	)	PUNCT
spir-8889	203	13	.	.	PUNCT
spir-8889	204	1	digital	digital	ADJ
spir-8889	204	2	imaginaries	imaginary	NOUN
spir-8889	204	3	:	:	PUNCT
spir-8889	204	4	how	how	SCONJ
spir-8889	204	5	we	we	PRON
spir-8889	204	6	know	know	VERB
spir-8889	204	7	what	what	PRON
spir-8889	204	8	we	we	PRON
spir-8889	204	9	(	(	PUNCT
spir-8889	204	10	think	think	VERB
spir-8889	204	11	we	we	PRON
spir-8889	204	12	)	)	PUNCT
spir-8889	204	13	know	know	VERB
spir-8889	204	14	about	about	ADP
spir-8889	204	15	chinese	chinese	ADJ
spir-8889	204	16	gold	gold	NOUN
spir-8889	204	17	farming	farming	NOUN
spir-8889	204	18	.	.	PUNCT
spir-8889	205	1	first	first	ADJ
spir-8889	205	2	monday	monday	PROPN
spir-8889	205	3	,	,	PUNCT
spir-8889	205	4	15(6	15(6	NUM
spir-8889	205	5	-	-	SYM
spir-8889	205	6	7	7	NUM
spir-8889	205	7	)	)	PUNCT
spir-8889	205	8	.	.	PUNCT
spir-8889	206	1	nuttall	nuttall	PROPN
spir-8889	206	2	,	,	PUNCT
spir-8889	206	3	g.	g.	PROPN
spir-8889	206	4	(	(	PUNCT
spir-8889	206	5	2007	2007	NUM
spir-8889	206	6	)	)	PUNCT
spir-8889	206	7	.	.	PUNCT
spir-8889	207	1	income	income	NOUN
spir-8889	207	2	earned	earn	VERB
spir-8889	207	3	in	in	ADP
spir-8889	207	4	virtual	virtual	ADJ
spir-8889	207	5	worlds	world	NOUN
spir-8889	207	6	:	:	PUNCT
spir-8889	207	7	taxation	taxation	NOUN
spir-8889	207	8	issues	issue	NOUN
spir-8889	207	9	,	,	PUNCT
spir-8889	207	10	e	e	NOUN
spir-8889	207	11	-	-	NOUN
spir-8889	207	12	commerce	commerce	NOUN
spir-8889	207	13	law	law	NOUN
spir-8889	207	14	and	and	CCONJ
spir-8889	207	15	policy	policy	NOUN
spir-8889	207	16	,	,	PUNCT
spir-8889	207	17	9(5	9(5	NUM
spir-8889	207	18	)	)	PUNCT
spir-8889	207	19	.	.	PUNCT
spir-8889	208	1	rosenberg	rosenberg	PROPN
spir-8889	208	2	,	,	PUNCT
spir-8889	208	3	d.	d.	PROPN
spir-8889	208	4	(	(	PUNCT
spir-8889	208	5	2010	2010	NUM
spir-8889	208	6	)	)	PUNCT
spir-8889	208	7	.	.	PUNCT
spir-8889	209	1	virtual	virtual	ADJ
spir-8889	209	2	goods	good	NOUN
spir-8889	209	3	revenue	revenue	NOUN
spir-8889	209	4	continues	continue	VERB
spir-8889	209	5	to	to	PART
spir-8889	209	6	climb	climb	VERB
spir-8889	209	7	.	.	PUNCT
spir-8889	210	1	cnet	cnet	NOUN
spir-8889	210	2	news	news	PROPN
spir-8889	210	3	.	.	PUNCT
spir-8889	211	1	retrieved	retrieve	VERB
spir-8889	211	2	from	from	ADP
spir-8889	211	3	http://news.cnet.com/8301-13846_3-20006167-62.html?tag=mncol;1n	http://news.cnet.com/8301-13846_3-20006167-62.html?tag=mncol;1n	PROPN
spir-8889	211	4	12	12	NUM
spir-8889	211	5	rosenwald	rosenwald	NOUN
spir-8889	211	6	,	,	PUNCT
spir-8889	211	7	m.s	m.s	PROPN
spir-8889	211	8	.	.	PROPN
spir-8889	212	1	(	(	PUNCT
spir-8889	212	2	2010	2010	NUM
spir-8889	212	3	)	)	PUNCT
spir-8889	212	4	.	.	PUNCT
spir-8889	213	1	second	second	ADJ
spir-8889	213	2	life	life	NOUN
spir-8889	213	3	’s	’s	PART
spir-8889	213	4	virtual	virtual	ADJ
spir-8889	213	5	money	money	NOUN
spir-8889	213	6	can	can	AUX
spir-8889	213	7	become	become	VERB
spir-8889	213	8	real	real	ADJ
spir-8889	213	9	-	-	PUNCT
spir-8889	213	10	life	life	NOUN
spir-8889	213	11	cash	cash	NOUN
spir-8889	213	12	.	.	PUNCT
spir-8889	214	1	the	the	DET
spir-8889	214	2	washington	washington	PROPN
spir-8889	214	3	post	post	PROPN
spir-8889	214	4	.	.	PROPN
spir-8889	215	1	march	march	PROPN
spir-8889	215	2	8	8	NUM
spir-8889	215	3	.	.	PUNCT
spir-8889	216	1	salomon	salomon	PROPN
spir-8889	216	2	,	,	PUNCT
spir-8889	216	3	m.	m.	NOUN
spir-8889	216	4	,	,	PUNCT
spir-8889	216	5	&	&	CCONJ
spir-8889	216	6	soudoplatoff	soudoplatoff	PROPN
spir-8889	216	7	,	,	PUNCT
spir-8889	216	8	s.	s.	PROPN
spir-8889	216	9	,	,	PUNCT
spir-8889	216	10	(	(	PUNCT
spir-8889	216	11	2010	2010	NUM
spir-8889	216	12	)	)	PUNCT
spir-8889	216	13	.	.	PUNCT
spir-8889	217	1	why	why	SCONJ
spir-8889	217	2	virtual	virtual	ADJ
spir-8889	217	3	-	-	PUNCT
spir-8889	217	4	world	world	NOUN
spir-8889	217	5	economies	economy	NOUN
spir-8889	217	6	matter	matter	VERB
spir-8889	217	7	.	.	PUNCT
spir-8889	218	1	journal	journal	NOUN
spir-8889	218	2	of	of	ADP
spir-8889	218	3	virtual	virtual	ADJ
spir-8889	218	4	worlds	world	NOUN
spir-8889	218	5	,	,	PUNCT
spir-8889	218	6	2(4	2(4	NUM
spir-8889	218	7	)	)	PUNCT
spir-8889	218	8	.	.	PUNCT
spir-8889	219	1	schlimgen	schlimgen	PROPN
spir-8889	219	2	,	,	PUNCT
spir-8889	219	3	j.r	j.r	PROPN
spir-8889	219	4	.	.	PROPN
spir-8889	219	5	(	(	PUNCT
spir-8889	219	6	2010	2010	NUM
spir-8889	219	7	)	)	PUNCT
spir-8889	219	8	.	.	PUNCT
spir-8889	220	1	virtual	virtual	ADJ
spir-8889	220	2	world	world	NOUN
spir-8889	220	3	,	,	PUNCT
spir-8889	220	4	real	real	ADJ
spir-8889	220	5	taxes	taxis	NOUN
spir-8889	220	6	:	:	PUNCT
spir-8889	220	7	a	a	DET
spir-8889	220	8	sales	sale	NOUN
spir-8889	220	9	and	and	CCONJ
spir-8889	220	10	use	use	VERB
spir-8889	220	11	tax	tax	NOUN
spir-8889	220	12	adventure	adventure	NOUN
spir-8889	220	13	through	through	ADP
spir-8889	220	14	second	second	ADJ
spir-8889	220	15	life	life	NOUN
spir-8889	220	16	starring	star	VERB
spir-8889	220	17	dwight	dwight	PROPN
spir-8889	220	18	schrute	schrute	PROPN
spir-8889	220	19	.	.	PUNCT
spir-8889	221	1	minnesota	minnesota	PROPN
spir-8889	221	2	journal	journal	PROPN
spir-8889	221	3	of	of	ADP
spir-8889	221	4	law	law	NOUN
spir-8889	221	5	,	,	PUNCT
spir-8889	221	6	science	science	NOUN
spir-8889	221	7	&	&	CCONJ
spir-8889	221	8	technology	technology	PROPN
spir-8889	221	9	,	,	PUNCT
spir-8889	221	10	11(2	11(2	NUM
spir-8889	221	11	)	)	PUNCT
spir-8889	221	12	,	,	PUNCT
spir-8889	221	13	877	877	NUM
spir-8889	221	14	-	-	SYM
spir-8889	221	15	899	899	NUM
spir-8889	221	16	.	.	PUNCT
spir-8889	222	1	sivan	sivan	PROPN
spir-8889	222	2	,	,	PUNCT
spir-8889	222	3	y.	y.	PROPN
spir-8889	222	4	(	(	PUNCT
spir-8889	222	5	2009	2009	NUM
spir-8889	222	6	)	)	PUNCT
spir-8889	222	7	.	.	PUNCT
spir-8889	223	1	overview	overview	NOUN
spir-8889	223	2	:	:	PUNCT
spir-8889	223	3	state	state	NOUN
spir-8889	223	4	of	of	ADP
spir-8889	223	5	virtual	virtual	ADJ
spir-8889	223	6	worlds	world	NOUN
spir-8889	223	7	standards	standard	NOUN
spir-8889	223	8	in	in	ADP
spir-8889	223	9	2009	2009	NUM
spir-8889	223	10	.	.	PUNCT
spir-8889	224	1	journal	journal	NOUN
spir-8889	224	2	of	of	ADP
spir-8889	224	3	virtual	virtual	ADJ
spir-8889	224	4	worlds	world	NOUN
spir-8889	224	5	,	,	PUNCT
spir-8889	224	6	2(3	2(3	NUM
spir-8889	224	7	)	)	PUNCT
spir-8889	224	8	.	.	PUNCT
spir-8889	225	1	seto	seto	NOUN
spir-8889	225	2	,	,	PUNCT
spir-8889	225	3	t.	t.	PROPN
spir-8889	225	4	p.	p.	PROPN
spir-8889	225	5	(	(	PUNCT
spir-8889	225	6	2008	2008	NUM
spir-8889	225	7	)	)	PUNCT
spir-8889	225	8	.	.	PUNCT
spir-8889	226	1	when	when	SCONJ
spir-8889	226	2	is	be	AUX
spir-8889	226	3	a	a	DET
spir-8889	226	4	game	game	NOUN
spir-8889	226	5	only	only	ADV
spir-8889	226	6	a	a	DET
spir-8889	226	7	game	game	NOUN
spir-8889	226	8	?	?	PUNCT
spir-8889	226	9	:	:	PUNCT
spir-8889	226	10	the	the	DET
spir-8889	226	11	taxation	taxation	NOUN
spir-8889	226	12	of	of	ADP
spir-8889	226	13	virtual	virtual	ADJ
spir-8889	226	14	worlds	world	NOUN
spir-8889	226	15	.	.	PUNCT
spir-8889	227	1	loyola	loyola	PROPN
spir-8889	227	2	-	-	PUNCT
spir-8889	227	3	la	la	X
spir-8889	227	4	legal	legal	ADJ
spir-8889	227	5	studies	study	NOUN
spir-8889	227	6	paper	paper	VERB
spir-8889	227	7	no	no	NOUN
spir-8889	227	8	.	.	NOUN
spir-8889	227	9	2008	2008	NUM
spir-8889	227	10	-	-	SYM
spir-8889	227	11	24	24	NUM
spir-8889	227	12	.	.	PUNCT
spir-8889	228	1	retrieved	retrieve	VERB
spir-8889	228	2	from	from	ADP
spir-8889	228	3	http://ssrn.com/abstract=1220923	http://ssrn.com/abstract=1220923	PROPN
spir-8889	228	4	swarz	swarz	NOUN
spir-8889	228	5	,	,	PUNCT
spir-8889	228	6	j.	j.	PROPN
spir-8889	228	7	(	(	PUNCT
spir-8889	228	8	2010	2010	NUM
spir-8889	228	9	,	,	PUNCT
spir-8889	228	10	september	september	PROPN
spir-8889	228	11	1	1	NUM
spir-8889	228	12	)	)	PUNCT
spir-8889	228	13	.	.	PUNCT
spir-8889	229	1	target	target	VERB
spir-8889	229	2	to	to	PART
spir-8889	229	3	sell	sell	VERB
spir-8889	229	4	facebook	facebook	NOUN
spir-8889	229	5	credits	credit	NOUN
spir-8889	229	6	gift	gift	NOUN
spir-8889	229	7	cards	card	NOUN
spir-8889	229	8	.	.	PUNCT
spir-8889	230	1	usa	usa	PROPN
spir-8889	230	2	today	today	NOUN
spir-8889	230	3	.	.	PUNCT
spir-8889	231	1	retrieved	retrieve	VERB
spir-8889	231	2	from	from	ADP
spir-8889	231	3	http://www.usatoday.com/tech/news/2010-09-01-target01_st_n.htm	http://www.usatoday.com/tech/news/2010-09-01-target01_st_n.htm	PROPN
spir-8889	231	4	tennant	tennant	PROPN
spir-8889	231	5	,	,	PUNCT
spir-8889	231	6	d.	d.	PROPN
spir-8889	231	7	(	(	PUNCT
spir-8889	231	8	2010	2010	NUM
spir-8889	231	9	)	)	PUNCT
spir-8889	231	10	.	.	PUNCT
spir-8889	232	1	virtual	virtual	ADJ
spir-8889	232	2	worlds	world	NOUN
spir-8889	232	3	may	may	AUX
spir-8889	232	4	be	be	AUX
spir-8889	232	5	an	an	DET
spir-8889	232	6	escape	escape	NOUN
spir-8889	232	7	,	,	PUNCT
spir-8889	232	8	but	but	CCONJ
spir-8889	232	9	maybe	maybe	ADV
spir-8889	232	10	not	not	PART
spir-8889	232	11	from	from	ADP
spir-8889	232	12	taxes	taxis	NOUN
spir-8889	232	13	.	.	PUNCT
spir-8889	233	1	retrieved	retrieve	VERB
spir-8889	233	2	on	on	ADP
spir-8889	233	3	from	from	ADP
spir-8889	233	4	http://www.itbusinessedge.com/cm/blogs/tennant/virtual-worlds-may-be-an-escape-butmaybe-not-from-taxes/?cs=41590	http://www.itbusinessedge.com/cm/blogs/tennant/virtual-worlds-may-be-an-escape-butmaybe-not-from-taxes/?cs=41590	PROPN
spir-8889	233	5	terrando	terrando	PROPN
spir-8889	233	6	,	,	PUNCT
spir-8889	233	7	w.d	w.d	PROPN
spir-8889	233	8	.	.	PROPN
spir-8889	233	9	,	,	PUNCT
spir-8889	233	10	mennecke	mennecke	PROPN
spir-8889	233	11	,	,	PUNCT
spir-8889	233	12	b.e	b.e	PROPN
spir-8889	233	13	.	.	PROPN
spir-8889	233	14	,	,	PUNCT
spir-8889	233	15	dilla	dilla	PROPN
spir-8889	233	16	,	,	PUNCT
spir-8889	233	17	w.n	w.n	PROPN
spir-8889	233	18	.	.	PROPN
spir-8889	233	19	,	,	PUNCT
spir-8889	233	20	&	&	CCONJ
spir-8889	233	21	janvrin	janvrin	PROPN
spir-8889	233	22	,	,	PUNCT
spir-8889	233	23	d.j	d.j	PROPN
spir-8889	233	24	.	.	PROPN
spir-8889	233	25	(	(	PUNCT
spir-8889	233	26	2008	2008	NUM
spir-8889	233	27	)	)	PUNCT
spir-8889	233	28	.	.	PUNCT
spir-8889	234	1	taxation	taxation	NOUN
spir-8889	234	2	policy	policy	NOUN
spir-8889	234	3	in	in	ADP
spir-8889	234	4	virtual	virtual	ADJ
spir-8889	234	5	worlds	world	NOUN
spir-8889	234	6	:	:	PUNCT
spir-8889	234	7	issues	issue	NOUN
spir-8889	234	8	raised	raise	VERB
spir-8889	234	9	by	by	ADP
spir-8889	234	10	second	second	ADJ
spir-8889	234	11	life	life	NOUN
spir-8889	234	12	and	and	CCONJ
spir-8889	234	13	other	other	ADJ
spir-8889	234	14	unstructured	unstructured	ADJ
spir-8889	234	15	games	game	NOUN
spir-8889	234	16	.	.	PUNCT
spir-8889	235	1	journal	journal	NOUN
spir-8889	235	2	of	of	ADP
spir-8889	235	3	legal	legal	ADJ
spir-8889	235	4	tax	tax	NOUN
spir-8889	235	5	research	research	NOUN
spir-8889	235	6	,	,	PUNCT
spir-8889	235	7	6(1	6(1	NUM
spir-8889	235	8	)	)	PUNCT
spir-8889	235	9	,	,	PUNCT
spir-8889	235	10	94	94	NUM
spir-8889	235	11	-	-	SYM
spir-8889	235	12	107	107	NUM
spir-8889	235	13	.	.	PUNCT
spir-8889	236	1	thompson	thompson	PROPN
spir-8889	236	2	,	,	PUNCT
spir-8889	236	3	c.	c.	PROPN
spir-8889	236	4	(	(	PUNCT
spir-8889	236	5	2006	2006	NUM
spir-8889	236	6	)	)	PUNCT
spir-8889	236	7	.	.	PUNCT
spir-8889	237	1	the	the	DET
spir-8889	237	2	virtual	virtual	ADJ
spir-8889	237	3	taxman	taxman	NOUN
spir-8889	237	4	cometh	cometh	PROPN
spir-8889	237	5	.	.	PUNCT
spir-8889	238	1	wired	wire	VERB
spir-8889	238	2	news	news	NOUN
spir-8889	238	3	.	.	PUNCT
spir-8889	239	1	retrieved	retrieve	VERB
spir-8889	239	2	from	from	ADP
spir-8889	239	3	http://www.wired.com/gaming/gamingreviews/commentary/games/2006/12/72317	http://www.wired.com/gaming/gamingreviews/commentary/games/2006/12/72317	PROPN
spir-8889	239	4	worthen	worthen	PROPN
spir-8889	239	5	,	,	PUNCT
spir-8889	239	6	b.	b.	PROPN
spir-8889	239	7	(	(	PUNCT
spir-8889	239	8	2010	2010	NUM
spir-8889	239	9	,	,	PUNCT
spir-8889	239	10	july	july	PROPN
spir-8889	239	11	21	21	NUM
spir-8889	239	12	)	)	PUNCT
spir-8889	239	13	.	.	PUNCT
spir-8889	240	1	fraudsters	fraudster	NOUN
spir-8889	240	2	like	like	ADP
spir-8889	240	3	virtual	virtual	ADJ
spir-8889	240	4	goods	good	NOUN
spir-8889	240	5	.	.	PUNCT
spir-8889	241	1	the	the	DET
spir-8889	241	2	wall	wall	PROPN
spir-8889	241	3	street	street	PROPN
spir-8889	241	4	journal	journal	PROPN
spir-8889	241	5	.	.	PUNCT
spir-8889	241	6	retrieved	retrieve	VERB
spir-8889	241	7	from	from	ADP
spir-8889	241	8	http://online.wsj.com/article/sb10001424052748704723604575379333744203498.html	http://online.wsj.com/article/sb10001424052748704723604575379333744203498.html	PRON