id	sid	eid	entity	type
ajfa-5065	1	1	microsoft	ORG
ajfa-5065	1	2	5065-18389-1-sm-writer2-new.doc	CARDINAL
ajfa-5065	1	3	asian	NORP
ajfa-5065	1	4	finance & accounting	ORG
ajfa-5065	1	5	1946	CARDINAL
ajfa-5065	1	6	2014	DATE
ajfa-5065	1	7	6	CARDINAL
ajfa-5065	1	8	1	CARDINAL
ajfa-5065	1	9	138	CARDINAL
ajfa-5065	1	10	alexander m. g. gelardi department	PERSON
ajfa-5065	1	11	university of st. thomas tmh443	ORG
ajfa-5065	1	12	1000	CARDINAL
ajfa-5065	1	13	minneapolis	GPE
ajfa-5065	1	14	mn	GPE
ajfa-5065	1	15	55403	CARDINAL
ajfa-5065	1	16	united states	GPE
ajfa-5065	1	17	1-651	CARDINAL
ajfa-5065	1	18	feb. 5, 2014	DATE
ajfa-5065	1	19	march 15, 2014	DATE
ajfa-5065	1	20	june 1, 2014	DATE
ajfa-5065	2	1	us	GPE
ajfa-5065	5	1	uk	GPE
ajfa-5065	5	2	canada	GPE
ajfa-5065	6	1	uk	GPE
ajfa-5065	6	2	canada	GPE
ajfa-5065	8	1	united kingdom	GPE
ajfa-5065	8	2	canada	GPE
ajfa-5065	8	3	united states	GPE
ajfa-5065	8	4	asian journal of finance & accounting	ORG
ajfa-5065	8	5	1946	CARDINAL
ajfa-5065	8	6	2014	DATE
ajfa-5065	8	7	6	CARDINAL
ajfa-5065	8	8	1	CARDINAL
ajfa-5065	9	1	the united states	GPE
ajfa-5065	9	2	many years	DATE
ajfa-5065	9	3	2013	DATE
ajfa-5065	9	4	25	CARDINAL
ajfa-5065	9	5	1997	DATE
ajfa-5065	11	1	vat michigan	GPE
ajfa-5065	11	2	new hampshire	GPE
ajfa-5065	12	1	the u.s. treasury	ORG
ajfa-5065	12	2	u.s.	GPE
ajfa-5065	12	3	treasury	ORG
ajfa-5065	12	4	2007	DATE
ajfa-5065	13	1	2010	DATE
ajfa-5065	16	1	first	ORDINAL
ajfa-5065	16	2	france	GPE
ajfa-5065	16	3	1954	DATE
ajfa-5065	17	1	at least 125	CARDINAL
ajfa-5065	17	2	the european union	ORG
ajfa-5065	18	1	canada	GPE
ajfa-5065	20	1	us	GPE
ajfa-5065	21	1	two	CARDINAL
ajfa-5065	21	2	the united kingdom	GPE
ajfa-5065	21	3	uk	GPE
ajfa-5065	21	4	canada	GPE
ajfa-5065	22	1	two	CARDINAL
ajfa-5065	23	1	the united kingdom	GPE
ajfa-5065	23	2	april1973	PERSON
ajfa-5065	23	3	10%	PERCENT
ajfa-5065	23	4	uk	GPE
ajfa-5065	23	5	european	NORP
ajfa-5065	25	1	the years	DATE
ajfa-5065	26	1	between1975	PERSON
ajfa-5065	26	2	1979	DATE
ajfa-5065	28	1	uk	GPE
ajfa-5065	28	2	the years	DATE
ajfa-5065	29	1	canada	GPE
ajfa-5065	29	2	january 1991	DATE
ajfa-5065	29	3	7%	PERCENT
ajfa-5065	30	1	about 15 years	DATE
ajfa-5065	31	1	13.5%	PERCENT
ajfa-5065	33	1	canada	GPE
ajfa-5065	34	1	us	GPE
ajfa-5065	34	2	uk	GPE
ajfa-5065	34	3	canada	GPE
ajfa-5065	35	1	alberta	GPE
ajfa-5065	35	2	between 7%	PERCENT
ajfa-5065	35	3	10%).1	CARDINAL
ajfa-5065	35	4	three	CARDINAL
ajfa-5065	36	1	1	CARDINAL
ajfa-5065	37	1	ontario	GPE
ajfa-5065	38	1	british columbia	GPE
ajfa-5065	38	2	2010	DATE
ajfa-5065	38	3	august 2011	DATE
ajfa-5065	38	4	bc	ORG
ajfa-5065	39	1	april, 2013	DATE
ajfa-5065	40	1	asian	NORP
ajfa-5065	40	2	finance & accounting	ORG
ajfa-5065	40	3	1946	CARDINAL
ajfa-5065	40	4	2014	DATE
ajfa-5065	40	5	6	CARDINAL
ajfa-5065	40	6	1	CARDINAL
ajfa-5065	40	7	140	CARDINAL
ajfa-5065	41	1	two	CARDINAL
ajfa-5065	42	1	us	GPE
ajfa-5065	42	2	canada	GPE
ajfa-5065	43	1	45	CARDINAL
ajfa-5065	43	2	50	CARDINAL
ajfa-5065	44	1	us	GPE
ajfa-5065	48	1	2	CARDINAL
ajfa-5065	48	2	u.s.	GPE
ajfa-5065	48	3	metcalf	GPE
ajfa-5065	48	4	1997	DATE
ajfa-5065	48	5	2003	DATE
ajfa-5065	48	6	zodrow, 1999	DATE
ajfa-5065	48	7	2005	DATE
ajfa-5065	48	8	2005	DATE
ajfa-5065	49	1	2011	DATE
ajfa-5065	50	1	2005	DATE
ajfa-5065	51	1	houser & sholtz	ORG
ajfa-5065	51	2	1996	DATE
ajfa-5065	52	1	feenberg, mitrusi & poterba	ORG
ajfa-5065	52	2	1997	DATE
ajfa-5065	53	1	metcalf	GPE
ajfa-5065	53	2	1997	DATE
ajfa-5065	54	1	the dominican republic	GPE
ajfa-5065	54	2	jenkins, jenkins & kuo,	ORG
ajfa-5065	54	3	2006	DATE
ajfa-5065	55	1	caspersen	PERSON
ajfa-5065	55	2	1995	DATE
ajfa-5065	55	3	u.s.	GPE
ajfa-5065	56	1	uk	GPE
ajfa-5065	56	2	1973	DATE
ajfa-5065	56	3	whalley	GPE
ajfa-5065	56	4	1975	DATE
ajfa-5065	58	1	uk	GPE
ajfa-5065	58	2	0.76%	PERCENT
ajfa-5065	58	3	january 2011	DATE
ajfa-5065	58	4	17.5% to 20%	PERCENT
ajfa-5065	59	1	december 2008	DATE
ajfa-5065	59	2	lewis & turner	ORG
ajfa-5065	59	3	2009	DATE
ajfa-5065	60	1	december 2008	DATE
ajfa-5065	60	2	0.5%	PERCENT
ajfa-5065	60	3	february	DATE
ajfa-5065	60	4	november 2008	DATE
ajfa-5065	61	1	gravelle	PERSON
ajfa-5065	61	2	2004	DATE
ajfa-5065	61	3	one	CARDINAL
ajfa-5065	63	1	1996	DATE
ajfa-5065	64	1	one	CARDINAL
ajfa-5065	64	2	gale & harris	ORG
ajfa-5065	64	3	2011	DATE
ajfa-5065	67	1	germany	GPE
ajfa-5065	67	2	16% to 19%	PERCENT
ajfa-5065	67	3	prince edward island	GPE
ajfa-5065	68	1	asian	NORP
ajfa-5065	68	2	finance & accounting	ORG
ajfa-5065	68	3	1946	CARDINAL
ajfa-5065	68	4	2014	DATE
ajfa-5065	69	1	6	CARDINAL
ajfa-5065	69	2	1	CARDINAL
ajfa-5065	69	3	deutsche bundesbank	ORG
ajfa-5065	69	4	2008	DATE
ajfa-5065	72	1	fullerton	GPE
ajfa-5065	72	2	1983	DATE
ajfa-5065	74	1	us	GPE
ajfa-5065	74	2	uk	GPE
ajfa-5065	74	3	canada	GPE
ajfa-5065	74	4	us	GPE
ajfa-5065	75	1	3	CARDINAL
ajfa-5065	75	2	the united states	GPE
ajfa-5065	77	1	one	CARDINAL
ajfa-5065	77	2	the united states	GPE
ajfa-5065	77	3	every-day	DATE
ajfa-5065	79	1	united states	GPE
ajfa-5065	79	2	the last 30 years or so	DATE
ajfa-5065	81	1	one	CARDINAL
ajfa-5065	82	1	4	CARDINAL
ajfa-5065	83	1	one	CARDINAL
ajfa-5065	84	1	the prior year	DATE
ajfa-5065	86	1	oecd	ORG
ajfa-5065	86	2	1960-2008	DATE
ajfa-5065	86	3	monthly	DATE
ajfa-5065	86	4	us	GPE
ajfa-5065	86	5	uk	GPE
ajfa-5065	86	6	canada	GPE
ajfa-5065	87	1	oecd	ORG
ajfa-5065	88	1	the month	DATE
ajfa-5065	88	2	the same month	DATE
ajfa-5065	88	3	the prior year	DATE
ajfa-5065	89	1	april 1973	DATE
ajfa-5065	89	2	april 1973	DATE
ajfa-5065	89	3	april 1972	DATE
ajfa-5065	91	1	asian journal of finance & accounting	ORG
ajfa-5065	91	2	1946	CARDINAL
ajfa-5065	91	3	2014	DATE
ajfa-5065	92	1	6	CARDINAL
ajfa-5065	92	2	1	CARDINAL
ajfa-5065	92	3	the three months	DATE
ajfa-5065	92	4	the month	DATE
ajfa-5065	92	5	the three months after	DATE
ajfa-5065	93	1	seven months	DATE
ajfa-5065	94	1	us	GPE
ajfa-5065	98	1	1	CARDINAL
ajfa-5065	100	1	the prior year	DATE
ajfa-5065	100	2	uk	GPE
ajfa-5065	100	3	us	GPE
ajfa-5065	100	4	canada	GPE
ajfa-5065	101	1	april 1973	DATE
ajfa-5065	101	2	canada	GPE
ajfa-5065	101	3	january 1991	DATE
ajfa-5065	105	1	some months	DATE
ajfa-5065	105	2	uk	GPE
ajfa-5065	105	3	november 1974	DATE
ajfa-5065	105	4	april 1975	DATE
ajfa-5065	107	1	uk	GPE
ajfa-5065	107	2	mid june 1979	DATE
ajfa-5065	107	3	15%	PERCENT
ajfa-5065	107	4	8%	PERCENT
ajfa-5065	107	5	12.5%	PERCENT
ajfa-5065	107	6	about a week later	DATE
ajfa-5065	108	1	us	GPE
ajfa-5065	109	1	canada	GPE
ajfa-5065	109	2	the united kingdom	GPE
ajfa-5065	110	1	april 1973	DATE
ajfa-5065	110	2	canada	GPE
ajfa-5065	110	3	canada	GPE
ajfa-5065	110	4	us	GPE
ajfa-5065	111	1	canada	GPE
ajfa-5065	111	2	january 1991	DATE
ajfa-5065	111	3	uk	GPE
ajfa-5065	111	4	us	GPE
ajfa-5065	113	1	5	CARDINAL
ajfa-5065	113	2	5.1	CARDINAL
ajfa-5065	113	3	5.1.1 april 1973	DATE
ajfa-5065	113	4	10%	PERCENT
ajfa-5065	113	5	asian journal of finance & accounting	ORG
ajfa-5065	113	6	1946	CARDINAL
ajfa-5065	113	7	2014	DATE
ajfa-5065	113	8	6	CARDINAL
ajfa-5065	113	9	1	CARDINAL
ajfa-5065	113	10	143	CARDINAL
ajfa-5065	113	11	1	CARDINAL
ajfa-5065	113	12	uk	GPE
ajfa-5065	113	13	april 1973	DATE
ajfa-5065	113	14	same month prior year	DATE
ajfa-5065	114	1	uk	GPE
ajfa-5065	114	2	april 1973	DATE
ajfa-5065	114	3	cpi and statistics	ORG
ajfa-5065	114	4	jan 1973 feb 1973 mar	DATE
ajfa-5065	114	5	1973 apr 1973 may 1973	DATE
ajfa-5065	114	6	1973 jul 1973	DATE
ajfa-5065	114	7	8.1 8.1	CARDINAL
ajfa-5065	114	8	3.3 3.7	CARDINAL
ajfa-5065	114	9	6.2 5.8	TIME
ajfa-5065	114	10	5.3	CARDINAL
ajfa-5065	114	11	8.4 7.4	CARDINAL
ajfa-5065	115	1	1	CARDINAL
ajfa-5065	115	2	5.995	CARDINAL
ajfa-5065	115	3	.882	CARDINAL
ajfa-5065	117	1	1.687 1.017	CARDINAL
ajfa-5065	118	1	.643	CARDINAL
ajfa-5065	118	2	0.772	CARDINAL
ajfa-5065	118	3	the united kingdom	GPE
ajfa-5065	119	1	canada	GPE
ajfa-5065	119	2	us	GPE
ajfa-5065	121	1	canada	GPE
ajfa-5065	122	1	asian	NORP
ajfa-5065	122	2	finance & accounting	ORG
ajfa-5065	122	3	1946	CARDINAL
ajfa-5065	122	4	2014	DATE
ajfa-5065	123	1	6	CARDINAL
ajfa-5065	123	2	1	CARDINAL
ajfa-5065	124	1	january 1991	DATE
ajfa-5065	124	2	canada	GPE
ajfa-5065	124	3	7%	PERCENT
ajfa-5065	124	4	2	CARDINAL
ajfa-5065	124	5	canada	GPE
ajfa-5065	124	6	january 1991	DATE
ajfa-5065	124	7	same month prior year	DATE
ajfa-5065	124	8	2a&b	CARDINAL
ajfa-5065	125	1	canada	GPE
ajfa-5065	125	2	january 1991	DATE
ajfa-5065	125	3	oct 1990 nov 1990	DATE
ajfa-5065	125	4	1990	DATE
ajfa-5065	125	5	jan 1991 feb 1991	DATE
ajfa-5065	125	6	1991	DATE
ajfa-5065	125	7	1991	DATE
ajfa-5065	125	8	4.8	CARDINAL
ajfa-5065	125	9	10.9	CARDINAL
ajfa-5065	125	10	6.3	CARDINAL
ajfa-5065	125	11	5.0 4.8	CARDINAL
ajfa-5065	126	1	1	CARDINAL
ajfa-5065	126	2	.685	CARDINAL
ajfa-5065	127	1	uk	GPE
ajfa-5065	127	2	.251 2.089 .128	MONEY
ajfa-5065	130	1	.019	ORG
ajfa-5065	130	2	.401	CARDINAL
ajfa-5065	130	3	7.466 .005	QUANTITY
ajfa-5065	130	4	0.991	CARDINAL
ajfa-5065	130	5	canada	GPE
ajfa-5065	130	6	january 1991	DATE
ajfa-5065	130	7	the prior year	DATE
ajfa-5065	130	8	5.0% to 7.0%	PERCENT
ajfa-5065	132	1	us	GPE
ajfa-5065	132	2	uk	GPE
ajfa-5065	133	1	1924	DATE
ajfa-5065	134	1	canada	GPE
ajfa-5065	134	2	uk	GPE
ajfa-5065	135	1	asian	NORP
ajfa-5065	135	2	finance & accounting	ORG
ajfa-5065	135	3	1946	CARDINAL
ajfa-5065	135	4	2014	DATE
ajfa-5065	136	1	6	CARDINAL
ajfa-5065	136	2	1	CARDINAL
ajfa-5065	136	3	145 5.2	CARDINAL
ajfa-5065	136	4	5.2.1 july 1974	DATE
ajfa-5065	136	5	8%	PERCENT
ajfa-5065	136	6	3	CARDINAL
ajfa-5065	136	7	8%	PERCENT
ajfa-5065	136	8	july 1974	DATE
ajfa-5065	136	9	same month prior year	DATE
ajfa-5065	136	10	3a&b	CARDINAL
ajfa-5065	137	1	8%	PERCENT
ajfa-5065	137	2	july 1974	DATE
ajfa-5065	137	3	1974	DATE
ajfa-5065	137	4	1974	DATE
ajfa-5065	137	5	1974 jul 1974 aug 1974 sep	DATE
ajfa-5065	137	6	1974	DATE
ajfa-5065	137	7	oct 1974	DATE
ajfa-5065	137	8	15.3	CARDINAL
ajfa-5065	137	9	16.5	CARDINAL
ajfa-5065	137	10	16.4	CARDINAL
ajfa-5065	137	11	10.3 10.6	CARDINAL
ajfa-5065	137	12	11.7	CARDINAL
ajfa-5065	137	13	12.2 12.1	CARDINAL
ajfa-5065	137	14	9.9	CARDINAL
ajfa-5065	137	15	11.3	CARDINAL
ajfa-5065	137	16	11.1 11.8	CARDINAL
ajfa-5065	138	1	1	CARDINAL
ajfa-5065	138	2	3.648	CARDINAL
ajfa-5065	138	3	.111	CARDINAL
ajfa-5065	138	4	1.215	CARDINAL
ajfa-5065	138	5	.320	CARDINAL
ajfa-5065	139	1	.209	CARDINAL
ajfa-5065	139	2	0.794	CARDINAL
ajfa-5065	140	1	uk	GPE
ajfa-5065	140	2	vat to 8%	PERCENT
ajfa-5065	140	3	the previous year	DATE
ajfa-5065	140	4	july	DATE
ajfa-5065	140	5	the month	DATE
ajfa-5065	143	1	the month	DATE
ajfa-5065	144	1	asian journal of finance & accounting	ORG
ajfa-5065	144	2	1946	CARDINAL
ajfa-5065	144	3	2014	DATE
ajfa-5065	145	1	6	CARDINAL
ajfa-5065	145	2	1	CARDINAL
ajfa-5065	147	1	5.2.2	CARDINAL
ajfa-5065	147	2	1975	DATE
ajfa-5065	147	3	uk	GPE
ajfa-5065	147	4	25%	PERCENT
ajfa-5065	147	5	4	CARDINAL
ajfa-5065	147	6	25%	PERCENT
ajfa-5065	147	7	may 1975	DATE
ajfa-5065	147	8	same month prior year	DATE
ajfa-5065	147	9	4a&b	DATE
ajfa-5065	148	1	25%	PERCENT
ajfa-5065	148	2	may 1975	DATE
ajfa-5065	148	3	cpi and statistics	ORG
ajfa-5065	148	4	feb 1975 mar	DATE
ajfa-5065	148	5	1975 apr 1975	DATE
ajfa-5065	148	6	1975	DATE
ajfa-5065	148	7	1975 jul 1975 aug 1975	DATE
ajfa-5065	148	8	19.9	CARDINAL
ajfa-5065	148	9	11.3	CARDINAL
ajfa-5065	148	10	9.1 9.8 8.6	QUANTITY
ajfa-5065	148	11	11.5	CARDINAL
ajfa-5065	148	12	10.8	CARDINAL
ajfa-5065	149	1	1	CARDINAL
ajfa-5065	149	2	.019	CARDINAL
ajfa-5065	149	3	uk	GPE
ajfa-5065	149	4	16.083 .001	MONEY
ajfa-5065	149	5	.301	CARDINAL
ajfa-5065	149	6	5.718 .011	CARDINAL
ajfa-5065	150	1	.012	CARDINAL
ajfa-5065	150	2	0.997 asian	PERCENT
ajfa-5065	150	3	journal of finance & accounting	ORG
ajfa-5065	150	4	1946	CARDINAL
ajfa-5065	150	5	2014	DATE
ajfa-5065	150	6	6	CARDINAL
ajfa-5065	150	7	1 www.macrothink.org/ajfa 147	QUANTITY
ajfa-5065	150	8	form 21.5% to 25.0%	PERCENT
ajfa-5065	150	9	uk	GPE
ajfa-5065	151	1	the following few months	DATE
ajfa-5065	156	1	us	GPE
ajfa-5065	156	2	canada	GPE
ajfa-5065	157	1	5.2.3	CARDINAL
ajfa-5065	157	2	april 1976	DATE
ajfa-5065	157	3	uk	GPE
ajfa-5065	157	4	12.5%	PERCENT
ajfa-5065	157	5	5	CARDINAL
ajfa-5065	157	6	12.5%	PERCENT
ajfa-5065	157	7	april 1976	DATE
ajfa-5065	157	8	same month prior year	DATE
ajfa-5065	157	9	5a&b	CARDINAL
ajfa-5065	158	1	12.5%	PERCENT
ajfa-5065	158	2	april 1976	DATE
ajfa-5065	158	3	cpi and statistics	ORG
ajfa-5065	158	4	jan 1976 feb 1976	DATE
ajfa-5065	158	5	1976 apr 1976	DATE
ajfa-5065	158	6	1976	DATE
ajfa-5065	158	7	1976 jul 1976	DATE
ajfa-5065	158	8	22.9	CARDINAL
ajfa-5065	158	9	19.3	CARDINAL
ajfa-5065	158	10	15.5	CARDINAL
ajfa-5065	158	11	6.6	CARDINAL
ajfa-5065	158	12	6.2	CARDINAL
ajfa-5065	158	13	9.7	CARDINAL
ajfa-5065	158	14	8.4	CARDINAL
ajfa-5065	158	15	7.9 6.8	CARDINAL
ajfa-5065	158	16	asian	NORP
ajfa-5065	158	17	finance & accounting	ORG
ajfa-5065	158	18	1946	CARDINAL
ajfa-5065	158	19	2014	DATE
ajfa-5065	158	20	6	CARDINAL
ajfa-5065	158	21	1	CARDINAL
ajfa-5065	158	22	148	CARDINAL
ajfa-5065	159	1	1	CARDINAL
ajfa-5065	159	2	.600	CARDINAL
ajfa-5065	160	1	uk -.022	ORG
ajfa-5065	161	1	.781	CARDINAL
ajfa-5065	161	2	1.533 .223	CARDINAL
ajfa-5065	161	3	.400	PRODUCT
ajfa-5065	161	4	.204	CARDINAL
ajfa-5065	161	5	0.881	CARDINAL
ajfa-5065	161	6	12.5%	PERCENT
ajfa-5065	162	1	two months	DATE
ajfa-5065	165	1	5.2.4 june 1979	DATE
ajfa-5065	165	2	15%	PERCENT
ajfa-5065	165	3	6	CARDINAL
ajfa-5065	165	4	15%	PERCENT
ajfa-5065	165	5	june 1979	DATE
ajfa-5065	165	6	same month prior year	DATE
ajfa-5065	166	1	15%	PERCENT
ajfa-5065	166	2	june 1979	DATE
ajfa-5065	166	3	1979	DATE
ajfa-5065	166	4	1979	DATE
ajfa-5065	166	5	oct 1979	DATE
ajfa-5065	166	6	10.0	CARDINAL
ajfa-5065	166	7	10.5	CARDINAL
ajfa-5065	166	8	12.2 12.1	CARDINAL
ajfa-5065	166	9	9.9	CARDINAL
ajfa-5065	166	10	9.5	CARDINAL
ajfa-5065	166	11	asian	NORP
ajfa-5065	166	12	finance & accounting	ORG
ajfa-5065	166	13	1946	CARDINAL
ajfa-5065	166	14	2014	DATE
ajfa-5065	167	1	6	CARDINAL
ajfa-5065	167	2	1	CARDINAL
ajfa-5065	167	3	149	CARDINAL
ajfa-5065	168	1	1	CARDINAL
ajfa-5065	168	2	2.293	CARDINAL
ajfa-5065	169	1	uk	GPE
ajfa-5065	169	2	.065	CARDINAL
ajfa-5065	169	3	1.058	CARDINAL
ajfa-5065	170	1	.274	CARDINAL
ajfa-5065	173	1	.140	CARDINAL
ajfa-5065	173	2	0.958	CARDINAL
ajfa-5065	173	3	10% to 15%	PERCENT
ajfa-5065	174	1	11.2%	PERCENT
ajfa-5065	174	2	15.5%	PERCENT
ajfa-5065	174	3	june to july	DATE
ajfa-5065	175	1	the prior year	DATE
ajfa-5065	177	1	april 1991	DATE
ajfa-5065	177	2	uk	GPE
ajfa-5065	177	3	17.5%	PERCENT
ajfa-5065	177	4	7	CARDINAL
ajfa-5065	177	5	17.5%	PERCENT
ajfa-5065	177	6	april 1991	DATE
ajfa-5065	177	7	same month prior year	DATE
ajfa-5065	178	1	asian journal of finance & accounting	ORG
ajfa-5065	178	2	1946	CARDINAL
ajfa-5065	178	3	2014	DATE
ajfa-5065	179	1	6	CARDINAL
ajfa-5065	179	2	1	CARDINAL
ajfa-5065	179	3	150	CARDINAL
ajfa-5065	179	4	7a&b	CARDINAL
ajfa-5065	180	1	17.5%	PERCENT
ajfa-5065	180	2	april 1991	DATE
ajfa-5065	180	3	cpi and statistics	ORG
ajfa-5065	180	4	jan 1991 feb 1991	DATE
ajfa-5065	180	5	1991	DATE
ajfa-5065	180	6	1991	DATE
ajfa-5065	180	7	1991	DATE
ajfa-5065	180	8	1991	DATE
ajfa-5065	180	9	1991	DATE
ajfa-5065	180	10	9.0	CARDINAL
ajfa-5065	180	11	5.7	CARDINAL
ajfa-5065	180	12	7.0	CARDINAL
ajfa-5065	180	13	6.2 5.8	CARDINAL
ajfa-5065	181	1	1	CARDINAL
ajfa-5065	181	2	1.499	CARDINAL
ajfa-5065	181	3	.012	CARDINAL
ajfa-5065	181	4	.187	CARDINAL
ajfa-5065	181	5	.452	CARDINAL
ajfa-5065	182	1	.354	CARDINAL
ajfa-5065	182	2	.458	CARDINAL
ajfa-5065	182	3	0.967	CARDINAL
ajfa-5065	182	4	1991	DATE
ajfa-5065	182	5	uk	GPE
ajfa-5065	182	6	17.5%	PERCENT
ajfa-5065	182	7	8.3%	PERCENT
ajfa-5065	182	8	6.4%	PERCENT
ajfa-5065	186	1	1.2.1	CARDINAL
ajfa-5065	186	2	december 2008	DATE
ajfa-5065	186	3	vat to 15%	PERCENT
ajfa-5065	186	4	8	CARDINAL
ajfa-5065	187	1	uk	GPE
ajfa-5065	187	2	vat to 15%	PERCENT
ajfa-5065	187	3	december 2008	DATE
ajfa-5065	187	4	same month prior	DATE
ajfa-5065	187	5	asian journal of finance & accounting issn	ORG
ajfa-5065	187	6	1946	CARDINAL
ajfa-5065	187	7	2014	DATE
ajfa-5065	187	8	6	CARDINAL
ajfa-5065	187	9	1	CARDINAL
ajfa-5065	187	10	151	CARDINAL
ajfa-5065	187	11	8a&b	CARDINAL
ajfa-5065	188	1	uk	GPE
ajfa-5065	188	2	vat to 15%	PERCENT
ajfa-5065	188	3	december 2008	DATE
ajfa-5065	189	1	oct 2008 nov 2008	DATE
ajfa-5065	189	2	dec 2008 jan 2009 feb 2009	DATE
ajfa-5065	189	3	2009	DATE
ajfa-5065	189	4	5.2	CARDINAL
ajfa-5065	189	5	3.1 2.9	CARDINAL
ajfa-5065	189	6	3.4 2.6	QUANTITY
ajfa-5065	189	7	1.2	CARDINAL
ajfa-5065	189	8	5.0	CARDINAL
ajfa-5065	189	9	1.1 0.1 -0.4 -0.1	QUANTITY
ajfa-5065	192	1	1	CARDINAL
ajfa-5065	192	2	3.888	CARDINAL
ajfa-5065	192	3	uk	GPE
ajfa-5065	192	4	.290 .642 .545	ORG
ajfa-5065	193	1	0.864	CARDINAL
ajfa-5065	193	2	uk	GPE
ajfa-5065	193	3	17.5% to 15%	PERCENT
ajfa-5065	193	4	december 2008	DATE
ajfa-5065	193	5	4.1%	PERCENT
ajfa-5065	193	6	3.2%	PERCENT
ajfa-5065	194	1	the following months	DATE
ajfa-5065	197	1	us	GPE
ajfa-5065	197	2	canada	GPE
ajfa-5065	198	1	january 2010	DATE
ajfa-5065	198	2	17.5%	PERCENT
ajfa-5065	198	3	9	CARDINAL
ajfa-5065	198	4	17.5%	PERCENT
ajfa-5065	198	5	january 2010	DATE
ajfa-5065	198	6	same month prior	DATE
ajfa-5065	198	7	asian journal of finance & accounting issn	ORG
ajfa-5065	198	8	1946	CARDINAL
ajfa-5065	198	9	2014	DATE
ajfa-5065	198	10	6	CARDINAL
ajfa-5065	198	11	1	CARDINAL
ajfa-5065	198	12	152	CARDINAL
ajfa-5065	198	13	9a&b	CARDINAL
ajfa-5065	199	1	17.5%	PERCENT
ajfa-5065	199	2	january 2010	DATE
ajfa-5065	199	3	oct 2009 nov 2009	DATE
ajfa-5065	199	4	2009	DATE
ajfa-5065	199	5	2010	DATE
ajfa-5065	199	6	feb 2010	DATE
ajfa-5065	199	7	2010 apr 2010	DATE
ajfa-5065	199	8	uk	GPE
ajfa-5065	199	9	1.5 1.9	CARDINAL
ajfa-5065	199	10	2.8 3.5	CARDINAL
ajfa-5065	199	11	0.1	CARDINAL
ajfa-5065	199	12	1.6 1.4 1.8	CARDINAL
ajfa-5065	200	1	1	CARDINAL
ajfa-5065	200	2	uk	ORG
ajfa-5065	200	3	.469 .332	PERSON
ajfa-5065	200	4	1.409 .253	CARDINAL
ajfa-5065	200	5	1.224 .308	CARDINAL
ajfa-5065	200	6	0.882	CARDINAL
ajfa-5065	200	7	uk	GPE
ajfa-5065	200	8	15% to 17.5%	PERCENT
ajfa-5065	200	9	january 2010	DATE
ajfa-5065	200	10	2.8% to 3.5%	PERCENT
ajfa-5065	202	1	january to february	DATE
ajfa-5065	203	1	canada	GPE
ajfa-5065	203	2	us	GPE
ajfa-5065	203	3	the same period	DATE
ajfa-5065	203	4	uk	GPE
ajfa-5065	204	1	5.2.7 january 2011	DATE
ajfa-5065	204	2	vat to	PERCENT
ajfa-5065	204	3	20%	PERCENT
ajfa-5065	204	4	10	CARDINAL
ajfa-5065	205	1	vat to 20%	PERCENT
ajfa-5065	205	2	january 2011	DATE
ajfa-5065	205	3	same month prior	DATE
ajfa-5065	205	4	asian journal of finance & accounting issn	ORG
ajfa-5065	205	5	1946	CARDINAL
ajfa-5065	205	6	2014	DATE
ajfa-5065	205	7	6	CARDINAL
ajfa-5065	205	8	1	CARDINAL
ajfa-5065	205	9	153	CARDINAL
ajfa-5065	205	10	10a&b	CARDINAL
ajfa-5065	206	1	vat to 20%	PERCENT
ajfa-5065	206	2	january 2011	DATE
ajfa-5065	207	1	oct 2010 nov 2010	DATE
ajfa-5065	207	2	dec 2010 jan 2011 feb 2011 mar	DATE
ajfa-5065	207	3	2011 apr 2011	DATE
ajfa-5065	207	4	3.1	CARDINAL
ajfa-5065	207	5	4.3 4.1 4.5	CARDINAL
ajfa-5065	207	6	2.4	CARDINAL
ajfa-5065	207	7	3.3 3.3	CARDINAL
ajfa-5065	207	8	1.2	CARDINAL
ajfa-5065	207	9	1.1 1.5 1.6 2.1 2.7 3.2	QUANTITY
ajfa-5065	208	1	1	CARDINAL
ajfa-5065	208	2	.385	CARDINAL
ajfa-5065	208	3	1.235 .305	MONEY
ajfa-5065	209	1	0.795	CARDINAL
ajfa-5065	209	2	uk	GPE
ajfa-5065	209	3	17.5% to 20%	PERCENT
ajfa-5065	209	4	january 2011	DATE
ajfa-5065	209	5	3.7%	PERCENT
ajfa-5065	209	6	4.0%	PERCENT
ajfa-5065	211	1	the us cpi	ORG
ajfa-5065	211	2	1.5% to 1.6%	PERCENT
ajfa-5065	211	3	canada	GPE
ajfa-5065	211	4	2.4%	PERCENT
ajfa-5065	211	5	2.3%	PERCENT
ajfa-5065	212	1	uk	GPE
ajfa-5065	212	2	5.3	CARDINAL
ajfa-5065	212	3	canada	GPE
ajfa-5065	212	4	5.3.1 july 2006	DATE
ajfa-5065	212	5	6%	PERCENT
ajfa-5065	212	6	11	CARDINAL
ajfa-5065	213	1	canada	GPE
ajfa-5065	213	2	6%	PERCENT
ajfa-5065	213	3	july 2006	DATE
ajfa-5065	213	4	same month prior	DATE
ajfa-5065	213	5	asian journal of finance & accounting issn	ORG
ajfa-5065	213	6	1946	CARDINAL
ajfa-5065	213	7	2014	DATE
ajfa-5065	214	1	6	CARDINAL
ajfa-5065	214	2	1	CARDINAL
ajfa-5065	214	3	154	CARDINAL
ajfa-5065	214	4	11a&b	CARDINAL
ajfa-5065	215	1	canada	GPE
ajfa-5065	215	2	6%	PERCENT
ajfa-5065	215	3	july 2006	DATE
ajfa-5065	215	4	2006	DATE
ajfa-5065	215	5	2006	DATE
ajfa-5065	215	6	2006 jul 2006 aug 2006 sep	DATE
ajfa-5065	215	7	2006	DATE
ajfa-5065	215	8	2006	DATE
ajfa-5065	215	9	2.4	CARDINAL
ajfa-5065	215	10	2.8 2.6 2.3 2.1 0.7 0.9	QUANTITY
ajfa-5065	215	11	2.6 2.9	CARDINAL
ajfa-5065	215	12	3.5	CARDINAL
ajfa-5065	215	13	3.8 2.1 1.3	CARDINAL
ajfa-5065	216	1	1	CARDINAL
ajfa-5065	216	2	2.696	CARDINAL
ajfa-5065	216	3	uk	GPE
ajfa-5065	216	4	.706	PERSON
ajfa-5065	216	5	.462	PRODUCT
ajfa-5065	217	1	.316	CARDINAL
ajfa-5065	217	2	.689	CARDINAL
ajfa-5065	219	1	0.697	CARDINAL
ajfa-5065	219	2	canada	GPE
ajfa-5065	219	3	6%	PERCENT
ajfa-5065	219	4	june to july	DATE
ajfa-5065	220	1	two months later	DATE
ajfa-5065	220	2	august to september	DATE
ajfa-5065	220	3	2.1%	PERCENT
ajfa-5065	220	4	0.7%	PERCENT
ajfa-5065	221	1	one	CARDINAL
ajfa-5065	221	2	us	GPE
ajfa-5065	221	3	3.8% to 2.1%	PERCENT
ajfa-5065	223	1	5.3.2 january 2008	DATE
ajfa-5065	223	2	canada	GPE
ajfa-5065	223	3	5%	PERCENT
ajfa-5065	223	4	12	CARDINAL
ajfa-5065	224	1	canada	GPE
ajfa-5065	224	2	5%	PERCENT
ajfa-5065	224	3	january 2008	DATE
ajfa-5065	224	4	same month prior	DATE
ajfa-5065	224	5	asian journal of finance & accounting issn	ORG
ajfa-5065	224	6	1946	CARDINAL
ajfa-5065	224	7	2014	DATE
ajfa-5065	224	8	6	CARDINAL
ajfa-5065	224	9	1	CARDINAL
ajfa-5065	224	10	155	CARDINAL
ajfa-5065	224	11	12a&b	CARDINAL
ajfa-5065	225	1	canada	GPE
ajfa-5065	225	2	5%	PERCENT
ajfa-5065	225	3	january 2008	DATE
ajfa-5065	225	4	oct 2007 nov 2007	DATE
ajfa-5065	225	5	dec 2007	DATE
ajfa-5065	225	6	jan 2008 feb 2008	DATE
ajfa-5065	225	7	2008	DATE
ajfa-5065	225	8	2008	DATE
ajfa-5065	225	9	2.5 2.4 2.4	MONEY
ajfa-5065	225	10	4.3 -1.9 3.9 4.0	QUANTITY
ajfa-5065	225	11	2.5 2.4 2.9	CARDINAL
ajfa-5065	226	1	1	CARDINAL
ajfa-5065	226	2	3.097	CARDINAL
ajfa-5065	226	3	uk	GPE
ajfa-5065	226	4	1.009	MONEY
ajfa-5065	226	5	.001	CARDINAL
ajfa-5065	226	6	.010 .000 .004	MONEY
ajfa-5065	226	7	.017	CARDINAL
ajfa-5065	226	8	.013	CARDINAL
ajfa-5065	226	9	0.680	CARDINAL
ajfa-5065	226	10	canada	GPE
ajfa-5065	229	1	the following months	DATE
ajfa-5065	231	1	uk	GPE
ajfa-5065	231	2	us	GPE
ajfa-5065	231	3	one month	DATE
ajfa-5065	231	4	the following month	DATE
ajfa-5065	232	1	6	CARDINAL
ajfa-5065	232	2	uk	GPE
ajfa-5065	232	3	canada	GPE
ajfa-5065	233	1	us	GPE
ajfa-5065	234	1	the prior year	DATE
ajfa-5065	234	2	monthly	DATE
ajfa-5065	236	1	uk	GPE
ajfa-5065	236	2	canada	GPE
ajfa-5065	237	1	uk	GPE
ajfa-5065	238	1	canada	GPE
ajfa-5065	239	1	uk	GPE
ajfa-5065	240	1	25%	PERCENT
ajfa-5065	240	2	may 1975	DATE
ajfa-5065	241	1	july 1979	DATE
ajfa-5065	241	2	15%	PERCENT
ajfa-5065	241	3	8%	PERCENT
ajfa-5065	242	1	asian	NORP
ajfa-5065	242	2	finance & accounting	ORG
ajfa-5065	242	3	1946	CARDINAL
ajfa-5065	242	4	2014	DATE
ajfa-5065	243	1	6	CARDINAL
ajfa-5065	243	2	1	CARDINAL
ajfa-5065	243	3	156	CARDINAL
ajfa-5065	243	4	12.5%	PERCENT
ajfa-5065	245	1	two	CARDINAL
ajfa-5065	246	1	uk	GPE
ajfa-5065	246	2	the years	DATE
ajfa-5065	247	1	uk	GPE
ajfa-5065	249	1	us	GPE
ajfa-5065	249	2	canada	GPE
ajfa-5065	250	1	17.5%	PERCENT
ajfa-5065	250	2	april 1979	DATE
ajfa-5065	252	1	the prior year	DATE
ajfa-5065	252	2	the same months	DATE
ajfa-5065	252	3	a year	DATE
ajfa-5065	252	4	25%	PERCENT
ajfa-5065	253	1	canada	GPE
ajfa-5065	253	2	july 2006	DATE
ajfa-5065	253	3	6%	PERCENT
ajfa-5065	253	4	7%	PERCENT
ajfa-5065	253	5	january 2008	DATE
ajfa-5065	253	6	6% to 5%	PERCENT
ajfa-5065	254	1	canada	GPE
ajfa-5065	256	1	uk	GPE
ajfa-5065	256	2	canada	GPE
ajfa-5065	257	1	us	GPE
ajfa-5065	259	1	canada	GPE
ajfa-5065	259	2	uk	GPE
ajfa-5065	260	1	uk	GPE
ajfa-5065	260	2	canada	GPE
ajfa-5065	261	1	us	GPE
ajfa-5065	262	1	us	GPE
ajfa-5065	263	1	e., & metcalf	ORG
ajfa-5065	263	2	g. e. (	PERSON
ajfa-5065	263	3	1995	DATE
ajfa-5065	265	1	annual	DATE
ajfa-5065	266	1	nber working paper no	ORG
ajfa-5065	267	1	http://ssrn.com/abstract=406043 deutsche bundesbank	ORG
ajfa-5065	268	1	2008	DATE
ajfa-5065	269	1	january 2007	DATE
ajfa-5065	270	1	monthly	DATE
ajfa-5065	270	2	april	DATE
ajfa-5065	270	3	29	CARDINAL
ajfa-5065	271	1	g. a.	PERSON
ajfa-5065	271	2	j. g.	PERSON
ajfa-5065	271	3	2004	DATE
ajfa-5065	273	1	crs	ORG
ajfa-5065	273	2	congress	ORG
ajfa-5065	274	1	washington	GPE
ajfa-5065	274	2	dc	GPE
ajfa-5065	274	3	congress	ORG
ajfa-5065	275	1	feenberg	GPE
ajfa-5065	275	2	d. r.	NORP
ajfa-5065	275	3	mitrusi, a., & poterba	ORG
ajfa-5065	275	4	j. m. (	PERSON
ajfa-5065	275	5	1997	DATE
ajfa-5065	277	1	nber working paper no	ORG
ajfa-5065	278	1	http://ssrn.com/abstract=225667 asian journal of finance & accounting	ORG
ajfa-5065	278	2	1946	CARDINAL
ajfa-5065	278	3	2014	DATE
ajfa-5065	278	4	6	CARDINAL
ajfa-5065	278	5	1	CARDINAL
ajfa-5065	278	6	157	CARDINAL
ajfa-5065	278	7	fullerton	GPE
ajfa-5065	278	8	d.	NORP
ajfa-5065	278	9	j. b.	PERSON
ajfa-5065	278	10	whalley j.	PERSON
ajfa-5065	278	11	1983	DATE
ajfa-5065	279	1	u.s.	GPE
ajfa-5065	280	1	journal of public economics	ORG
ajfa-5065	280	2	20(1	CARDINAL
ajfa-5065	280	3	3-23	CARDINAL
ajfa-5065	281	1	http://dx.doi.org/10.1016/0047-2727(83)90018-x	CARDINAL
ajfa-5065	281	2	w.g.& harris	ORG
ajfa-5065	281	3	the united states	GPE
ajfa-5065	283	1	washington dc	GPE
ajfa-5065	284	1	w.	PERSON
ajfa-5065	284	2	houser	PERSON
ajfa-5065	284	3	s., & scholz	ORG
ajfa-5065	284	4	j. k.	PERSON
ajfa-5065	284	5	1996	DATE
ajfa-5065	285	1	h. aaron	PERSON
ajfa-5065	285	2	w. gale	PERSON
ajfa-5065	286	1	washington	GPE
ajfa-5065	287	1	w. g.	PERSON
ajfa-5065	287	2	2005	DATE
ajfa-5065	290	1	889-911	CARDINAL
ajfa-5065	291	1	graetz	PERSON
ajfa-5065	291	2	m. j.	PERSON
ajfa-5065	291	3	2010	DATE
ajfa-5065	291	4	100 million	CARDINAL
ajfa-5065	292	1	new haven	GPE
ajfa-5065	292	2	yale university press	ORG
ajfa-5065	293	1	jenkins	PERSON
ajfa-5065	293	2	g. p.	PERSON
ajfa-5065	293	3	jenkins, h., & kuo	ORG
ajfa-5065	293	4	2006	DATE
ajfa-5065	294	1	2006	DATE
ajfa-5065	295	1	http://dx.doi.org/10.2139/ssrn.89677	PERSON
ajfa-5065	295	2	metcalf	PERSON
ajfa-5065	295	3	g.e.	GPE
ajfa-5065	295	4	1995	DATE
ajfa-5065	297	1	9(1	CARDINAL
ajfa-5065	297	2	121	CARDINAL
ajfa-5065	298	1	metcalf	PERSON
ajfa-5065	298	2	g. e. (	PERSON
ajfa-5065	298	3	1997	DATE
ajfa-5065	300	1	the cato institute	ORG
ajfa-5065	301	1	mikesell	PERSON
ajfa-5065	301	2	j. l.	PERSON
ajfa-5065	301	3	1996	DATE
ajfa-5065	302	1	american	NORP
ajfa-5065	303	1	national tax journal	ORG
ajfa-5065	303	2	165	CARDINAL
ajfa-5065	304	1	j. l.	PERSON
ajfa-5065	304	2	1998	DATE
ajfa-5065	306	1	53-68	CARDINAL
ajfa-5065	307	1	2011	DATE
ajfa-5065	312	1	1960-2012	DATE
ajfa-5065	314	1	paris	GPE
ajfa-5065	315	1	r.	NORP
ajfa-5065	315	2	m. & turner	ORG
ajfa-5065	315	3	d.(2009	NORP
ajfa-5065	317	1	3(8	CARDINAL
ajfa-5065	317	2	17	CARDINAL
ajfa-5065	318	1	j. m. (	PERSON
ajfa-5065	318	2	1997	DATE
ajfa-5065	320	1	national tax journal	ORG
ajfa-5065	320	2	149-65	DATE
ajfa-5065	321	1	schenk	PERSON
ajfa-5065	321	2	a.	PERSON
ajfa-5065	321	3	2011	DATE
ajfa-5065	324	1	washington dc	GPE
ajfa-5065	325	1	asian journal of finance & accounting	ORG
ajfa-5065	325	2	1946	CARDINAL
ajfa-5065	325	3	2014	DATE
ajfa-5065	325	4	6	CARDINAL
ajfa-5065	325	5	1	CARDINAL
ajfa-5065	326	1	2005	DATE
ajfa-5065	327	1	america	GPE
ajfa-5065	329	1	mack	PERSON
ajfa-5065	329	2	c.	PERSON
ajfa-5065	330	1	united states treasury	ORG
ajfa-5065	331	1	2007	DATE
ajfa-5065	332	1	u.s.	GPE
ajfa-5065	332	2	the 21st century	DATE
ajfa-5065	333	1	washington dc:	GPE
ajfa-5065	333	2	u. s. department	ORG
ajfa-5065	334	1	whalley	PERSON
ajfa-5065	334	2	j. (	GPE
ajfa-5065	334	3	1975	DATE
ajfa-5065	335	1	1973	DATE
ajfa-5065	335	2	united kingdom	GPE
ajfa-5065	336	1	economica	PERSON
ajfa-5065	336	2	139	CARDINAL
ajfa-5065	337	1	g. r.	PERSON
ajfa-5065	337	2	1999	DATE
ajfa-5065	339	1	national tax journal	ORG
ajfa-5065	339	2	52(3	CARDINAL
ajfa-5065	339	3	429	CARDINAL
ajfa-5065	341	1	http://creativecommons.org/licenses/by/3.0/	ORG