id	sid	eid	entity	type
ajfa-2762	1	1	microsoft	ORG
ajfa-2762	1	2	2762	CARDINAL
ajfa-2762	1	3	asian	NORP
ajfa-2762	1	4	finance & accounting	ORG
ajfa-2762	1	5	5	CARDINAL
ajfa-2762	1	6	1	CARDINAL
ajfa-2762	1	7	1	CARDINAL
ajfa-2762	1	8	alexander m. g. gelardi	PERSON
ajfa-2762	1	9	university of st. thomas	ORG
ajfa-2762	1	10	nov. 26, 2012	DATE
ajfa-2762	1	11	december 20, 2012	DATE
ajfa-2762	1	12	june 1, 2013	DATE
ajfa-2762	1	13	us	GPE
ajfa-2762	4	1	uk	GPE
ajfa-2762	4	2	canada	GPE
ajfa-2762	5	1	the prior year	DATE
ajfa-2762	5	2	monthly	DATE
ajfa-2762	8	1	uk	GPE
ajfa-2762	8	2	canadian	NORP
ajfa-2762	9	1	united kingdom canada united states asian journal of finance & accounting	ORG
ajfa-2762	9	2	5	CARDINAL
ajfa-2762	9	3	1	CARDINAL
ajfa-2762	9	4	2	CARDINAL
ajfa-2762	11	1	first	ORDINAL
ajfa-2762	11	2	france	GPE
ajfa-2762	11	3	1954	DATE
ajfa-2762	12	1	at least 135	CARDINAL
ajfa-2762	12	2	the european union	ORG
ajfa-2762	13	1	canada	GPE
ajfa-2762	15	1	the united states	GPE
ajfa-2762	15	2	many years	DATE
ajfa-2762	15	3	1997	DATE
ajfa-2762	17	1	us	GPE
ajfa-2762	17	2	michigan	GPE
ajfa-2762	17	3	new hampshire	GPE
ajfa-2762	18	1	the u.s. treasury	ORG
ajfa-2762	18	2	u.s.	GPE
ajfa-2762	18	3	treasury	ORG
ajfa-2762	18	4	2007	DATE
ajfa-2762	19	1	2010	DATE
ajfa-2762	20	1	us	GPE
ajfa-2762	21	1	two	CARDINAL
ajfa-2762	21	2	the united kingdom	GPE
ajfa-2762	21	3	uk	GPE
ajfa-2762	21	4	canada	GPE
ajfa-2762	22	1	two	CARDINAL
ajfa-2762	24	1	the united states	GPE
ajfa-2762	25	1	the united kingdom	GPE
ajfa-2762	25	2	april1973	PERSON
ajfa-2762	25	3	10%	PERCENT
ajfa-2762	25	4	uk	GPE
ajfa-2762	25	5	european	NORP
ajfa-2762	27	1	the years	DATE
ajfa-2762	28	1	between1975	PERSON
ajfa-2762	28	2	1979	DATE
ajfa-2762	30	1	canada	GPE
ajfa-2762	30	2	january 1991	DATE
ajfa-2762	30	3	7%	PERCENT
ajfa-2762	31	1	about 15 years	DATE
ajfa-2762	32	1	13.5%	PERCENT
ajfa-2762	33	1	us	GPE
ajfa-2762	33	2	uk	GPE
ajfa-2762	33	3	canada	GPE
ajfa-2762	34	1	alberta	GPE
ajfa-2762	34	2	between 7%	PERCENT
ajfa-2762	34	3	10%).1	CARDINAL
ajfa-2762	34	4	three	CARDINAL
ajfa-2762	36	1	two	CARDINAL
ajfa-2762	37	1	us	GPE
ajfa-2762	37	2	canada	GPE
ajfa-2762	38	1	45	CARDINAL
ajfa-2762	38	2	50	CARDINAL
ajfa-2762	38	3	some 1	CARDINAL
ajfa-2762	38	4	ontario	GPE
ajfa-2762	39	1	british columbia	GPE
ajfa-2762	39	2	2010	DATE
ajfa-2762	39	3	august 2011	DATE
ajfa-2762	39	4	bc	ORG
ajfa-2762	40	1	asian journal of finance & accounting	ORG
ajfa-2762	40	2	5	CARDINAL
ajfa-2762	40	3	1	CARDINAL
ajfa-2762	41	1	us	GPE
ajfa-2762	44	1	us	GPE
ajfa-2762	45	1	us	GPE
ajfa-2762	45	2	metcalf	GPE
ajfa-2762	45	3	1997	DATE
ajfa-2762	45	4	2003	DATE
ajfa-2762	45	5	zodrow, 1999	DATE
ajfa-2762	45	6	2005	DATE
ajfa-2762	45	7	2005	DATE
ajfa-2762	47	1	2005	DATE
ajfa-2762	48	1	houser	PERSON
ajfa-2762	48	2	1996	DATE
ajfa-2762	49	1	feenberg	GPE
ajfa-2762	49	2	mitrusi	PERSON
ajfa-2762	49	3	1997	DATE
ajfa-2762	50	1	metcalf	GPE
ajfa-2762	50	2	1997	DATE
ajfa-2762	51	1	the dominican republic	GPE
ajfa-2762	51	2	jenkins	GPE
ajfa-2762	51	3	jenkins	PERSON
ajfa-2762	51	4	kuo, 2006	ORG
ajfa-2762	52	1	caspersen	PERSON
ajfa-2762	52	2	metcalf	PERSON
ajfa-2762	52	3	1995	DATE
ajfa-2762	52	4	u.s.	GPE
ajfa-2762	53	1	uk	GPE
ajfa-2762	53	2	1973	DATE
ajfa-2762	53	3	whalley	GPE
ajfa-2762	53	4	1975	DATE
ajfa-2762	55	1	gravelle	PERSON
ajfa-2762	55	2	2004	DATE
ajfa-2762	55	3	one	CARDINAL
ajfa-2762	57	1	1996	DATE
ajfa-2762	61	1	fullerton	GPE
ajfa-2762	61	2	whalley	GPE
ajfa-2762	61	3	1983	DATE
ajfa-2762	65	1	two	CARDINAL
ajfa-2762	66	1	first	ORDINAL
ajfa-2762	69	1	weale	GPE
ajfa-2762	69	2	2009	DATE
ajfa-2762	69	3	quarterly	DATE
ajfa-2762	69	4	european	NORP
ajfa-2762	70	1	u.k.	GPE
ajfa-2762	70	2	greggs	ORG
ajfa-2762	70	3	20	MONEY
ajfa-2762	70	4	chan	ORG
ajfa-2762	70	5	2012	DATE
ajfa-2762	71	1	asian	NORP
ajfa-2762	71	2	finance & accounting	ORG
ajfa-2762	71	3	5	CARDINAL
ajfa-2762	71	4	1	CARDINAL
ajfa-2762	73	1	us	GPE
ajfa-2762	73	2	uk	GPE
ajfa-2762	73	3	canada	GPE
ajfa-2762	73	4	us	GPE
ajfa-2762	74	1	the united kingdom	GPE
ajfa-2762	74	2	canada	GPE
ajfa-2762	75	1	the united kingdom	GPE
ajfa-2762	75	2	canada	GPE
ajfa-2762	79	1	quarterly	DATE
ajfa-2762	81	1	oecd	ORG
ajfa-2762	81	2	1960-2008	DATE
ajfa-2762	81	3	monthly	DATE
ajfa-2762	81	4	us	GPE
ajfa-2762	81	5	uk	GPE
ajfa-2762	81	6	canada	GPE
ajfa-2762	82	1	oecd	ORG
ajfa-2762	86	1	two	CARDINAL
ajfa-2762	87	1	first	ORDINAL
ajfa-2762	87	2	the particular month	DATE
ajfa-2762	88	1	the year 2000	DATE
ajfa-2762	88	2	100	CARDINAL
ajfa-2762	91	1	second	ORDINAL
ajfa-2762	91	2	the month	DATE
ajfa-2762	91	3	the same month	DATE
ajfa-2762	91	4	the prior year	DATE
ajfa-2762	92	1	april 1973	DATE
ajfa-2762	92	2	april 1973	DATE
ajfa-2762	92	3	april 1972	DATE
ajfa-2762	94	1	the three months	DATE
ajfa-2762	94	2	the month	DATE
ajfa-2762	94	3	the three months after	DATE
ajfa-2762	95	1	seven months	DATE
ajfa-2762	97	1	asian journal of finance & accounting	ORG
ajfa-2762	97	2	5	CARDINAL
ajfa-2762	97	3	1	CARDINAL
ajfa-2762	97	4	april 1973	DATE
ajfa-2762	97	5	canada	GPE
ajfa-2762	97	6	january 1991	DATE
ajfa-2762	101	1	some months	DATE
ajfa-2762	101	2	uk	GPE
ajfa-2762	101	3	november 1974	DATE
ajfa-2762	101	4	april 1975	DATE
ajfa-2762	103	1	uk	GPE
ajfa-2762	103	2	mid june 1979	DATE
ajfa-2762	103	3	15%	PERCENT
ajfa-2762	103	4	8%	PERCENT
ajfa-2762	103	5	12.5%	PERCENT
ajfa-2762	103	6	about a week later	DATE
ajfa-2762	105	1	us	GPE
ajfa-2762	106	1	canada	GPE
ajfa-2762	106	2	the united kingdom	GPE
ajfa-2762	107	1	april 1973	DATE
ajfa-2762	107	2	canada	GPE
ajfa-2762	107	3	canada	GPE
ajfa-2762	107	4	us	GPE
ajfa-2762	108	1	canada	GPE
ajfa-2762	108	2	january 1991	DATE
ajfa-2762	108	3	uk	GPE
ajfa-2762	108	4	us	GPE
ajfa-2762	110	1	united kingdom	GPE
ajfa-2762	110	2	april 1973	DATE
ajfa-2762	110	3	1	CARDINAL
ajfa-2762	111	1	uk	GPE
ajfa-2762	111	2	april 1973	DATE
ajfa-2762	111	3	asian journal of finance & accounting	ORG
ajfa-2762	111	4	5	CARDINAL
ajfa-2762	111	5	1	CARDINAL
ajfa-2762	111	6	march 1973 to	DATE
ajfa-2762	111	7	april 1973	DATE
ajfa-2762	111	8	uk	GPE
ajfa-2762	112	1	the next three months	DATE
ajfa-2762	113	1	april 1973	DATE
ajfa-2762	114	1	march 1973	DATE
ajfa-2762	115	1	the months	DATE
ajfa-2762	116	1	uk	GPE
ajfa-2762	116	2	us	GPE
ajfa-2762	116	3	canada	GPE
ajfa-2762	117	1	march 1973 to april 1973	DATE
ajfa-2762	117	2	canada	GPE
ajfa-2762	117	3	us	GPE
ajfa-2762	118	1	us	GPE
ajfa-2762	118	2	canada	GPE
ajfa-2762	119	1	uk	GPE
ajfa-2762	119	2	canada	GPE
ajfa-2762	119	3	uk	GPE
ajfa-2762	120	1	2	CARDINAL
ajfa-2762	120	2	uk	GPE
ajfa-2762	120	3	april 1973	DATE
ajfa-2762	120	4	same month of prior year	DATE
ajfa-2762	120	5	the same month of the prior year	DATE
ajfa-2762	120	6	uk	GPE
ajfa-2762	120	7	march to april	DATE
ajfa-2762	121	1	canada	GPE
ajfa-2762	121	2	us	GPE
ajfa-2762	122	1	the months	DATE
ajfa-2762	124	1	the months	DATE
ajfa-2762	126	1	asian journal of finance & accounting	ORG
ajfa-2762	126	2	5	CARDINAL
ajfa-2762	126	3	1	CARDINAL
ajfa-2762	126	4	two	CARDINAL
ajfa-2762	126	5	uk	GPE
ajfa-2762	127	1	april 1973	DATE
ajfa-2762	129	1	canada	GPE
ajfa-2762	129	2	january 1991	DATE
ajfa-2762	129	3	3	CARDINAL
ajfa-2762	129	4	canada	GPE
ajfa-2762	129	5	january 1991	DATE
ajfa-2762	129	6	canada	GPE
ajfa-2762	130	1	december 1990	DATE
ajfa-2762	130	2	january 1991	DATE
ajfa-2762	130	3	february 1991	DATE
ajfa-2762	131	1	uk	GPE
ajfa-2762	131	2	us	GPE
ajfa-2762	131	3	us	GPE
ajfa-2762	131	4	february 1991	DATE
ajfa-2762	131	5	the next few months	DATE
ajfa-2762	132	1	13.5%	PERCENT
ajfa-2762	134	1	asian journal of finance & accounting	ORG
ajfa-2762	134	2	5	CARDINAL
ajfa-2762	134	3	1	CARDINAL
ajfa-2762	134	4	8	CARDINAL
ajfa-2762	134	5	4	CARDINAL
ajfa-2762	135	1	canada	GPE
ajfa-2762	135	2	january 1991	DATE
ajfa-2762	135	3	same month of prior year	DATE
ajfa-2762	136	1	canada	GPE
ajfa-2762	136	2	the same month of the prior year	DATE
ajfa-2762	136	3	december 1990	DATE
ajfa-2762	136	4	january 1991	DATE
ajfa-2762	137	1	the next couple of months	DATE
ajfa-2762	137	2	march 1991	DATE
ajfa-2762	137	3	april 1991	DATE
ajfa-2762	138	1	us	GPE
ajfa-2762	138	2	december 1990	DATE
ajfa-2762	138	3	january 1991	DATE
ajfa-2762	139	1	us	GPE
ajfa-2762	139	2	the prior months	DATE
ajfa-2762	140	1	february 1991	DATE
ajfa-2762	140	2	the next months	DATE
ajfa-2762	141	1	uk	GPE
ajfa-2762	141	2	december 1990	DATE
ajfa-2762	141	3	january 1991	DATE
ajfa-2762	142	1	canada	GPE
ajfa-2762	142	2	january 1991	DATE
ajfa-2762	142	3	the prior january	DATE
ajfa-2762	143	1	us	GPE
ajfa-2762	143	2	the same month	DATE
ajfa-2762	144	1	two	CARDINAL
ajfa-2762	145	1	asian journal of finance & accounting	ORG
ajfa-2762	145	2	5	CARDINAL
ajfa-2762	145	3	1	CARDINAL
ajfa-2762	145	4	the united kingdom	GPE
ajfa-2762	145	5	8%	PERCENT
ajfa-2762	145	6	10%	PERCENT
ajfa-2762	145	7	july 1974	DATE
ajfa-2762	145	8	5	CARDINAL
ajfa-2762	145	9	vat to 8%	PERCENT
ajfa-2762	145	10	july 1974	DATE
ajfa-2762	145	11	uk	GPE
ajfa-2762	145	12	july 1974	DATE
ajfa-2762	145	13	10% to 8%	PERCENT
ajfa-2762	145	14	that month	DATE
ajfa-2762	146	1	the months	DATE
ajfa-2762	147	1	us	GPE
ajfa-2762	147	2	canada	GPE
ajfa-2762	148	1	the months to august 1974	DATE
ajfa-2762	150	1	6	CARDINAL
ajfa-2762	151	1	vat to 8%	PERCENT
ajfa-2762	151	2	july 1974	DATE
ajfa-2762	151	3	same month of prior year	DATE
ajfa-2762	152	1	asian journal of finance & accounting	ORG
ajfa-2762	152	2	5	CARDINAL
ajfa-2762	152	3	1	CARDINAL
ajfa-2762	152	4	the prior year’ month	DATE
ajfa-2762	152	5	vat to 8%	PERCENT
ajfa-2762	152	6	july 1974	DATE
ajfa-2762	153	1	may to september 1974	DATE
ajfa-2762	154	1	us	GPE
ajfa-2762	154	2	canada	GPE
ajfa-2762	154	3	july	DATE
ajfa-2762	154	4	august 1974	DATE
ajfa-2762	155	1	uk	GPE
ajfa-2762	156	1	two	CARDINAL
ajfa-2762	157	1	the united kingdom	ORG
ajfa-2762	157	2	25%	PERCENT
ajfa-2762	157	3	may 1975	DATE
ajfa-2762	157	4	7	CARDINAL
ajfa-2762	158	1	uk	GPE
ajfa-2762	158	2	25%	PERCENT
ajfa-2762	158	3	may 1975	DATE
ajfa-2762	158	4	may 1974	DATE
ajfa-2762	158	5	uk	GPE
ajfa-2762	158	6	25%	PERCENT
ajfa-2762	160	1	the month	DATE
ajfa-2762	160	2	uk	GPE
ajfa-2762	161	1	the month	DATE
ajfa-2762	161	2	some months	DATE
ajfa-2762	163	1	uk	GPE
ajfa-2762	163	2	us	GPE
ajfa-2762	163	3	canada	GPE
ajfa-2762	164	1	asian journal of finance & accounting	ORG
ajfa-2762	164	2	5	CARDINAL
ajfa-2762	164	3	1	CARDINAL
ajfa-2762	164	4	11	CARDINAL
ajfa-2762	164	5	8	CARDINAL
ajfa-2762	165	1	uk	GPE
ajfa-2762	165	2	25%	PERCENT
ajfa-2762	165	3	may 1975	DATE
ajfa-2762	165	4	same month of prior year	DATE
ajfa-2762	165	5	the same month of the prior year	DATE
ajfa-2762	165	6	7	CARDINAL
ajfa-2762	166	1	uk	GPE
ajfa-2762	166	2	more than 10%	PERCENT
ajfa-2762	166	3	april 1975	DATE
ajfa-2762	166	4	april 1974	DATE
ajfa-2762	166	5	march 1975	DATE
ajfa-2762	166	6	march 1974	DATE
ajfa-2762	167	1	may 1975	DATE
ajfa-2762	167	2	the same month	DATE
ajfa-2762	167	3	the previous year	DATE
ajfa-2762	167	4	about 2%	PERCENT
ajfa-2762	168	1	april	DATE
ajfa-2762	169	1	the months after may 1975	DATE
ajfa-2762	170	1	us	GPE
ajfa-2762	170	2	canada	GPE
ajfa-2762	170	3	may 1975	DATE
ajfa-2762	170	4	the months after may 1975	DATE
ajfa-2762	170	5	canada	GPE
ajfa-2762	170	6	us	GPE
ajfa-2762	171	1	two	CARDINAL
ajfa-2762	171	2	the month	DATE
ajfa-2762	174	1	asian journal of finance & accounting	ORG
ajfa-2762	174	2	5	CARDINAL
ajfa-2762	174	3	1	CARDINAL
ajfa-2762	174	4	the united kingdom	GPE
ajfa-2762	174	5	12.5%	PERCENT
ajfa-2762	174	6	25%	PERCENT
ajfa-2762	174	7	april 1976	DATE
ajfa-2762	174	8	9	CARDINAL
ajfa-2762	175	1	uk	GPE
ajfa-2762	175	2	12.5%	PERCENT
ajfa-2762	175	3	25%	PERCENT
ajfa-2762	175	4	april 1976	DATE
ajfa-2762	175	5	uk	GPE
ajfa-2762	175	6	march 1976 to	DATE
ajfa-2762	175	7	april 1976	DATE
ajfa-2762	176	1	canada	GPE
ajfa-2762	176	2	us	GPE
ajfa-2762	177	1	april to may 1976	DATE
ajfa-2762	177	2	a month	DATE
ajfa-2762	179	1	us	GPE
ajfa-2762	179	2	canada	GPE
ajfa-2762	179	3	march	DATE
ajfa-2762	179	4	april	DATE
ajfa-2762	180	1	uk	GPE
ajfa-2762	180	2	two	CARDINAL
ajfa-2762	180	3	the month	DATE
ajfa-2762	181	1	asian journal of finance & accounting	ORG
ajfa-2762	181	2	5	CARDINAL
ajfa-2762	181	3	1	CARDINAL
ajfa-2762	181	4	13	CARDINAL
ajfa-2762	181	5	10	CARDINAL
ajfa-2762	182	1	uk	GPE
ajfa-2762	182	2	12.5%	PERCENT
ajfa-2762	182	3	25%	PERCENT
ajfa-2762	182	4	april 1976	DATE
ajfa-2762	182	5	same month of prior year	DATE
ajfa-2762	182	6	9	CARDINAL
ajfa-2762	183	1	first	ORDINAL
ajfa-2762	183	2	uk	GPE
ajfa-2762	183	3	april 1976	DATE
ajfa-2762	185	1	a year to year	DATE
ajfa-2762	185	2	month	DATE
ajfa-2762	185	3	april 1976	DATE
ajfa-2762	185	4	april 1975	DATE
ajfa-2762	186	1	may 1975	DATE
ajfa-2762	186	2	8% to 25%	PERCENT
ajfa-2762	187	1	7	CARDINAL
ajfa-2762	187	2	8	DATE
ajfa-2762	187	3	the month	DATE
ajfa-2762	187	4	april 1975	DATE
ajfa-2762	188	1	april 1975	DATE
ajfa-2762	188	2	april 1976	DATE
ajfa-2762	189	1	uk	GPE
ajfa-2762	189	2	may 1976	DATE
ajfa-2762	189	3	4.5	CARDINAL
ajfa-2762	189	4	february	DATE
ajfa-2762	189	5	march 1976	DATE
ajfa-2762	189	6	+ 3.2	CARDINAL
ajfa-2762	190	1	a year	DATE
ajfa-2762	190	2	may, june and	DATE
ajfa-2762	190	3	july 1976	DATE
ajfa-2762	190	4	us	GPE
ajfa-2762	190	5	canada	GPE
ajfa-2762	191	1	canada	GPE
ajfa-2762	191	2	canada	GPE
ajfa-2762	191	3	us	GPE
ajfa-2762	192	1	asian journal of finance & accounting	ORG
ajfa-2762	192	2	5	CARDINAL
ajfa-2762	192	3	1	CARDINAL
ajfa-2762	192	4	the united kingdom	GPE
ajfa-2762	192	5	15%	PERCENT
ajfa-2762	192	6	july 1979	DATE
ajfa-2762	192	7	11	CARDINAL
ajfa-2762	193	1	uk	GPE
ajfa-2762	193	2	15%	PERCENT
ajfa-2762	193	3	8%	PERCENT
ajfa-2762	193	4	12.5%	PERCENT
ajfa-2762	193	5	july 1979	DATE
ajfa-2762	193	6	may 1979	DATE
ajfa-2762	193	7	us	GPE
ajfa-2762	193	8	the day	DATE
ajfa-2762	194	1	the middle of june	DATE
ajfa-2762	194	2	vat to 15%	PERCENT
ajfa-2762	194	3	12.5%	PERCENT
ajfa-2762	195	1	about a week	DATE
ajfa-2762	195	2	june	DATE
ajfa-2762	195	3	july	DATE
ajfa-2762	196	1	june	DATE
ajfa-2762	196	2	the week	DATE
ajfa-2762	196	3	july	DATE
ajfa-2762	199	1	us	GPE
ajfa-2762	199	2	canada	GPE
ajfa-2762	201	1	2	CARDINAL
ajfa-2762	201	2	england	GPE
ajfa-2762	201	3	that week	DATE
ajfa-2762	202	1	asian journal of finance & accounting	ORG
ajfa-2762	202	2	5	CARDINAL
ajfa-2762	202	3	1	CARDINAL
ajfa-2762	202	4	the united kingdom	GPE
ajfa-2762	202	5	15%	PERCENT
ajfa-2762	202	6	july 1979	DATE
ajfa-2762	202	7	12	CARDINAL
ajfa-2762	203	1	uk	GPE
ajfa-2762	203	2	15%	PERCENT
ajfa-2762	203	3	8%	PERCENT
ajfa-2762	203	4	12.5%	PERCENT
ajfa-2762	203	5	july 1979	DATE
ajfa-2762	203	6	same month of prior year	DATE
ajfa-2762	203	7	the year before	DATE
ajfa-2762	204	1	june 1979	DATE
ajfa-2762	207	1	us	GPE
ajfa-2762	208	1	canada	GPE
ajfa-2762	208	2	uk	GPE
ajfa-2762	209	1	two	CARDINAL
ajfa-2762	209	2	uk	GPE
ajfa-2762	210	1	asian journal of finance & accounting	ORG
ajfa-2762	210	2	5	CARDINAL
ajfa-2762	210	3	1	CARDINAL
ajfa-2762	210	4	16	CARDINAL
ajfa-2762	210	5	canada	GPE
ajfa-2762	210	6	6%	PERCENT
ajfa-2762	210	7	july 2006	DATE
ajfa-2762	210	8	13	CARDINAL
ajfa-2762	211	1	canada	GPE
ajfa-2762	211	2	6%	PERCENT
ajfa-2762	211	3	july 2006	DATE
ajfa-2762	211	4	july	DATE
ajfa-2762	211	5	2006	DATE
ajfa-2762	211	6	canada	GPE
ajfa-2762	211	7	7% to 6%	PERCENT
ajfa-2762	212	1	june 2006 to july 2006	DATE
ajfa-2762	213	1	august	DATE
ajfa-2762	213	2	september	DATE
ajfa-2762	214	1	may and june	DATE
ajfa-2762	215	1	us	GPE
ajfa-2762	215	2	june	DATE
ajfa-2762	215	3	july	DATE
ajfa-2762	215	4	august	DATE
ajfa-2762	215	5	september	DATE
ajfa-2762	216	1	uk	GPE
ajfa-2762	216	2	june	DATE
ajfa-2762	216	3	july	DATE
ajfa-2762	216	4	august	DATE
ajfa-2762	217	1	us	GPE
ajfa-2762	217	2	uk	GPE
ajfa-2762	218	1	canada	GPE
ajfa-2762	218	2	july 2006	DATE
ajfa-2762	219	1	asian journal of finance & accounting	ORG
ajfa-2762	219	2	5	CARDINAL
ajfa-2762	219	3	1	CARDINAL
ajfa-2762	219	4	17	CARDINAL
ajfa-2762	219	5	14	CARDINAL
ajfa-2762	220	1	canada	GPE
ajfa-2762	220	2	6%	PERCENT
ajfa-2762	220	3	july 2006	DATE
ajfa-2762	220	4	same month of prior year	DATE
ajfa-2762	220	5	canada	GPE
ajfa-2762	220	6	the same month the year before for june and july	DATE
ajfa-2762	220	7	august	DATE
ajfa-2762	220	8	september	DATE
ajfa-2762	221	1	uk	GPE
ajfa-2762	221	2	approximately +3%	PERCENT
ajfa-2762	221	3	+4%	PERCENT
ajfa-2762	222	1	canadian	NORP
ajfa-2762	223	1	canadian	NORP
ajfa-2762	223	2	us	GPE
ajfa-2762	223	3	us	GPE
ajfa-2762	223	4	september	DATE
ajfa-2762	223	5	canada	GPE
ajfa-2762	223	6	september	DATE
ajfa-2762	224	1	us	GPE
ajfa-2762	224	2	canada	GPE
ajfa-2762	225	1	13	CARDINAL
ajfa-2762	225	2	14	CARDINAL
ajfa-2762	225	3	7% to 6%	PERCENT
ajfa-2762	226	1	uk	GPE
ajfa-2762	226	2	canada	GPE
ajfa-2762	227	1	us	GPE
ajfa-2762	228	1	two	CARDINAL
ajfa-2762	228	2	first	ORDINAL
ajfa-2762	228	3	the months	DATE
ajfa-2762	228	4	second	ORDINAL
ajfa-2762	228	5	the same month	DATE
ajfa-2762	230	1	uk	GPE
ajfa-2762	230	2	canada	GPE
ajfa-2762	231	1	canada	GPE
ajfa-2762	231	2	the asian journal of finance & accounting issn	ORG
ajfa-2762	231	3	5	CARDINAL
ajfa-2762	231	4	1	CARDINAL
ajfa-2762	231	5	13.5%	PERCENT
ajfa-2762	232	1	canadian	NORP
ajfa-2762	232	2	alberta	GPE
ajfa-2762	233	1	uk	GPE
ajfa-2762	234	1	25%	PERCENT
ajfa-2762	234	2	may 1975	DATE
ajfa-2762	234	3	15%	PERCENT
ajfa-2762	234	4	8%	PERCENT
ajfa-2762	234	5	july 1979.3	DATE
ajfa-2762	235	1	uk	GPE
ajfa-2762	235	2	10% to 8%	PERCENT
ajfa-2762	235	3	july 1974	DATE
ajfa-2762	236	1	12.5%	PERCENT
ajfa-2762	236	2	april 1976	DATE
ajfa-2762	238	1	april 1975	DATE
ajfa-2762	239	1	canada	GPE
ajfa-2762	239	2	july 2006	DATE
ajfa-2762	239	3	6%	PERCENT
ajfa-2762	239	4	7%	PERCENT
ajfa-2762	241	1	us	GPE
ajfa-2762	243	1	canada	GPE
ajfa-2762	243	2	uk	GPE
ajfa-2762	244	1	us	GPE
ajfa-2762	244	2	canada	GPE
ajfa-2762	244	3	uk	GPE
ajfa-2762	245	1	canada	GPE
ajfa-2762	246	1	canada	GPE
ajfa-2762	246	2	us	GPE
ajfa-2762	247	1	us	GPE
ajfa-2762	247	2	uk	GPE
ajfa-2762	247	3	canadian	NORP
ajfa-2762	249	1	us	GPE
ajfa-2762	250	1	uk	GPE
ajfa-2762	250	2	canada	GPE
ajfa-2762	252	1	canadian	NORP
ajfa-2762	253	1	r., & weale	ORG
ajfa-2762	253	2	m. (	PERSON
ajfa-2762	253	3	2009	DATE
ajfa-2762	256	1	london	GPE
ajfa-2762	256	2	national institute of economic and social research	ORG
ajfa-2762	257	1	3	CARDINAL
ajfa-2762	257	2	12.5%	PERCENT
ajfa-2762	258	1	asian journal of finance & accounting	ORG
ajfa-2762	258	2	5	CARDINAL
ajfa-2762	258	3	1	CARDINAL
ajfa-2762	258	4	e., & metcalf	ORG
ajfa-2762	258	5	g. e. (	PERSON
ajfa-2762	258	6	1995	DATE
ajfa-2762	260	1	annual	DATE
ajfa-2762	261	1	nber working paper no	ORG
ajfa-2762	262	1	g. a.	PERSON
ajfa-2762	262	2	j. g.	PERSON
ajfa-2762	262	3	2004	DATE
ajfa-2762	264	1	crs	ORG
ajfa-2762	264	2	congress	ORG
ajfa-2762	265	1	washington	GPE
ajfa-2762	265	2	congress	ORG
ajfa-2762	266	1	feenberg	GPE
ajfa-2762	266	2	d. r.	NORP
ajfa-2762	266	3	mitrusi, a., & poterba	ORG
ajfa-2762	266	4	j. m. (	PERSON
ajfa-2762	266	5	1997	DATE
ajfa-2762	268	1	nber working paper no	ORG
ajfa-2762	269	1	fullerton	GPE
ajfa-2762	269	2	j. b.	PERSON
ajfa-2762	269	3	whalley j.	PERSON
ajfa-2762	269	4	1983	DATE
ajfa-2762	270	1	u.s.	GPE
ajfa-2762	271	1	journal of public economics	ORG
ajfa-2762	271	2	20(1	CARDINAL
ajfa-2762	271	3	3-23	CARDINAL
ajfa-2762	272	1	http://dx.doi.org/10.1016/0047-2727(83)90018-x	CARDINAL
ajfa-2762	272	2	w.	PERSON
ajfa-2762	272	3	houser	PERSON
ajfa-2762	272	4	s., & scholz	ORG
ajfa-2762	272	5	j. k.	PERSON
ajfa-2762	272	6	1996	DATE
ajfa-2762	273	1	h. aaron	PERSON
ajfa-2762	273	2	w. gale	PERSON
ajfa-2762	274	1	washington	GPE
ajfa-2762	275	1	w. g.	PERSON
ajfa-2762	275	2	2005	DATE
ajfa-2762	278	1	889-911	CARDINAL
ajfa-2762	279	1	graetz	PERSON
ajfa-2762	279	2	m. j.	PERSON
ajfa-2762	279	3	2010	DATE
ajfa-2762	279	4	100 million	CARDINAL
ajfa-2762	280	1	new haven	GPE
ajfa-2762	280	2	yale university press	ORG
ajfa-2762	281	1	jenkins	PERSON
ajfa-2762	281	2	g. p.	PERSON
ajfa-2762	281	3	jenkins, h., & kuo	ORG
ajfa-2762	281	4	2006	DATE
ajfa-2762	282	1	2006	DATE
ajfa-2762	283	1	metcalf	PERSON
ajfa-2762	283	2	g.e.	GPE
ajfa-2762	283	3	1995	DATE
ajfa-2762	285	1	9(1	CARDINAL
ajfa-2762	285	2	121	CARDINAL
ajfa-2762	286	1	metcalf	PERSON
ajfa-2762	286	2	g. e. (	PERSON
ajfa-2762	286	3	1997	DATE
ajfa-2762	288	1	the cato institute	ORG
ajfa-2762	289	1	mikesell	PERSON
ajfa-2762	289	2	j. l.	PERSON
ajfa-2762	289	3	1996	DATE
ajfa-2762	290	1	american	NORP
ajfa-2762	291	1	national tax journal	ORG
ajfa-2762	291	2	165	CARDINAL
ajfa-2762	292	1	j. l.	PERSON
ajfa-2762	292	2	1998	DATE
ajfa-2762	294	1	53-68	CARDINAL
ajfa-2762	295	1	1960-2012	DATE
ajfa-2762	296	1	paris	GPE
ajfa-2762	297	1	poterba	GPE
ajfa-2762	297	2	j. m. (	PERSON
ajfa-2762	297	3	1997	DATE
ajfa-2762	299	1	national tax journal	ORG
ajfa-2762	299	2	149-65	DATE
ajfa-2762	300	1	asian	NORP
ajfa-2762	300	2	finance & accounting	ORG
ajfa-2762	300	3	5	CARDINAL
ajfa-2762	300	4	1	CARDINAL
ajfa-2762	301	1	2005	DATE
ajfa-2762	302	1	america	GPE
ajfa-2762	304	1	mack	PERSON
ajfa-2762	304	2	c.	PERSON
ajfa-2762	305	1	united states treasury	ORG
ajfa-2762	306	1	2007	DATE
ajfa-2762	307	1	u.s.	GPE
ajfa-2762	307	2	the 21st century	DATE
ajfa-2762	307	3	washington dc	GPE
ajfa-2762	307	4	u. s. department	ORG
ajfa-2762	307	5	treasury	ORG
ajfa-2762	308	1	wallop, h., & chan	ORG
ajfa-2762	308	2	2012	DATE
ajfa-2762	309	1	2012	DATE
ajfa-2762	310	1	march 22	DATE
ajfa-2762	311	1	daily	DATE
ajfa-2762	312	1	http://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9160195/budget-2012greggs-shares-fall-on-vat-blow.html whalley	ORG
ajfa-2762	312	2	j. (	GPE
ajfa-2762	312	3	1975	DATE
ajfa-2762	313	1	1973	DATE
ajfa-2762	313	2	united kingdom	GPE
ajfa-2762	314	1	economica	PERSON
ajfa-2762	314	2	139	CARDINAL
ajfa-2762	315	1	g. r.	PERSON
ajfa-2762	315	2	1999	DATE
ajfa-2762	317	1	national tax journal	ORG
ajfa-2762	317	2	52(3	CARDINAL
ajfa-2762	317	3	429	CARDINAL