id	sid	tid	token	lemma	pos
ajfa-2762	1	1	microsoft	microsoft	PROPN
ajfa-2762	1	2	word	word	NOUN
ajfa-2762	1	3	2762	2762	NUM
ajfa-2762	1	4	-	-	SYM
ajfa-2762	1	5	10672	10672	NUM
ajfa-2762	1	6	-	-	PUNCT
ajfa-2762	1	7	1	1	NUM
ajfa-2762	1	8	-	-	PUNCT
ajfa-2762	1	9	sm(1)-writer2	sm(1)-writer2	NOUN
ajfa-2762	1	10	-	-	PUNCT
ajfa-2762	1	11	new	new	ADJ
ajfa-2762	1	12	asian	asian	ADJ
ajfa-2762	1	13	journal	journal	NOUN
ajfa-2762	1	14	of	of	ADP
ajfa-2762	1	15	finance	finance	PROPN
ajfa-2762	1	16	&	&	CCONJ
ajfa-2762	1	17	accounting	accounting	PROPN
ajfa-2762	1	18	issn	issn	PROPN
ajfa-2762	1	19	1946	1946	NUM
ajfa-2762	1	20	-	-	PUNCT
ajfa-2762	1	21	052x	052x	NOUN
ajfa-2762	1	22	2013	2013	NUM
ajfa-2762	1	23	,	,	PUNCT
ajfa-2762	1	24	vol	vol	NOUN
ajfa-2762	1	25	.	.	PROPN
ajfa-2762	1	26	5	5	NUM
ajfa-2762	1	27	,	,	PUNCT
ajfa-2762	1	28	no	no	INTJ
ajfa-2762	1	29	.	.	NOUN
ajfa-2762	1	30	1	1	NUM
ajfa-2762	1	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	1	32	1	1	NUM
ajfa-2762	1	33	value	value	NOUN
ajfa-2762	1	34	added	add	VERB
ajfa-2762	1	35	tax	tax	NOUN
ajfa-2762	1	36	and	and	CCONJ
ajfa-2762	1	37	consumer	consumer	NOUN
ajfa-2762	1	38	spending	spending	NOUN
ajfa-2762	1	39	:	:	PUNCT
ajfa-2762	1	40	a	a	DET
ajfa-2762	1	41	graphical	graphical	ADJ
ajfa-2762	1	42	descriptive	descriptive	ADJ
ajfa-2762	1	43	analysis	analysis	NOUN
ajfa-2762	1	44	alexander	alexander	PROPN
ajfa-2762	1	45	m.	m.	PROPN
ajfa-2762	1	46	g.	g.	PROPN
ajfa-2762	1	47	gelardi	gelardi	PROPN
ajfa-2762	1	48	associate	associate	PROPN
ajfa-2762	1	49	professor	professor	PROPN
ajfa-2762	1	50	university	university	PROPN
ajfa-2762	1	51	of	of	ADP
ajfa-2762	1	52	st	st	PROPN
ajfa-2762	1	53	.	.	PROPN
ajfa-2762	1	54	thomas	thomas	PROPN
ajfa-2762	1	55	received	receive	VERB
ajfa-2762	1	56	:	:	PUNCT
ajfa-2762	1	57	nov	nov	PROPN
ajfa-2762	1	58	.	.	PROPN
ajfa-2762	1	59	26	26	NUM
ajfa-2762	1	60	,	,	PUNCT
ajfa-2762	1	61	2012	2012	NUM
ajfa-2762	1	62	accepted	accept	VERB
ajfa-2762	1	63	:	:	PUNCT
ajfa-2762	1	64	december	december	PROPN
ajfa-2762	1	65	20	20	NUM
ajfa-2762	1	66	,	,	PUNCT
ajfa-2762	1	67	2012	2012	NUM
ajfa-2762	1	68	published	publish	VERB
ajfa-2762	1	69	:	:	PUNCT
ajfa-2762	1	70	june	june	PROPN
ajfa-2762	1	71	1	1	NUM
ajfa-2762	1	72	,	,	PUNCT
ajfa-2762	1	73	2013	2013	NUM
ajfa-2762	1	74	doi:10.5296	doi:10.5296	NOUN
ajfa-2762	1	75	/	/	SYM
ajfa-2762	1	76	ajfa.v5i1.2762	ajfa.v5i1.2762	PRON
ajfa-2762	1	77	url	url	NOUN
ajfa-2762	1	78	:	:	PUNCT
ajfa-2762	1	79	http://dx.doi.org/10.5296/ajfa.v5i1.2762	http://dx.doi.org/10.5296/ajfa.v5i1.2762	X
ajfa-2762	1	80	abstract	abstract	NOUN
ajfa-2762	1	81	the	the	DET
ajfa-2762	1	82	us	us	PROPN
ajfa-2762	1	83	has	have	AUX
ajfa-2762	1	84	been	be	AUX
ajfa-2762	1	85	considering	consider	VERB
ajfa-2762	1	86	introducing	introduce	VERB
ajfa-2762	1	87	a	a	DET
ajfa-2762	1	88	national	national	ADJ
ajfa-2762	1	89	consumption	consumption	NOUN
ajfa-2762	1	90	tax	tax	NOUN
ajfa-2762	1	91	federally	federally	ADV
ajfa-2762	1	92	.	.	PUNCT
ajfa-2762	2	1	this	this	PRON
ajfa-2762	2	2	would	would	AUX
ajfa-2762	2	3	be	be	AUX
ajfa-2762	2	4	in	in	ADP
ajfa-2762	2	5	addition	addition	NOUN
ajfa-2762	2	6	to	to	ADP
ajfa-2762	2	7	the	the	DET
ajfa-2762	2	8	states	state	NOUN
ajfa-2762	2	9	’	’	PART
ajfa-2762	2	10	sales	sale	NOUN
ajfa-2762	2	11	taxes	taxis	NOUN
ajfa-2762	2	12	.	.	PUNCT
ajfa-2762	3	1	since	since	SCONJ
ajfa-2762	3	2	a	a	DET
ajfa-2762	3	3	consumption	consumption	NOUN
ajfa-2762	3	4	tax	tax	NOUN
ajfa-2762	3	5	would	would	AUX
ajfa-2762	3	6	be	be	AUX
ajfa-2762	3	7	an	an	DET
ajfa-2762	3	8	added	add	VERB
ajfa-2762	3	9	cost	cost	NOUN
ajfa-2762	3	10	to	to	ADP
ajfa-2762	3	11	the	the	DET
ajfa-2762	3	12	consumer	consumer	NOUN
ajfa-2762	3	13	,	,	PUNCT
ajfa-2762	3	14	it	it	PRON
ajfa-2762	3	15	would	would	AUX
ajfa-2762	3	16	be	be	AUX
ajfa-2762	3	17	expected	expect	VERB
ajfa-2762	3	18	that	that	SCONJ
ajfa-2762	3	19	there	there	PRON
ajfa-2762	3	20	could	could	AUX
ajfa-2762	3	21	be	be	AUX
ajfa-2762	3	22	some	some	DET
ajfa-2762	3	23	behavioral	behavioral	ADJ
ajfa-2762	3	24	change	change	NOUN
ajfa-2762	3	25	by	by	ADP
ajfa-2762	3	26	consumers	consumer	NOUN
ajfa-2762	3	27	.	.	PUNCT
ajfa-2762	4	1	this	this	DET
ajfa-2762	4	2	paper	paper	NOUN
ajfa-2762	4	3	uses	use	VERB
ajfa-2762	4	4	graphs	graph	NOUN
ajfa-2762	4	5	to	to	PART
ajfa-2762	4	6	describe	describe	VERB
ajfa-2762	4	7	and	and	CCONJ
ajfa-2762	4	8	analyze	analyze	VERB
ajfa-2762	4	9	whether	whether	SCONJ
ajfa-2762	4	10	consumers	consumer	NOUN
ajfa-2762	4	11	in	in	ADP
ajfa-2762	4	12	the	the	DET
ajfa-2762	4	13	uk	uk	PROPN
ajfa-2762	4	14	and	and	CCONJ
ajfa-2762	4	15	canada	canada	PROPN
ajfa-2762	4	16	altered	alter	VERB
ajfa-2762	4	17	their	their	PRON
ajfa-2762	4	18	behavior	behavior	NOUN
ajfa-2762	4	19	when	when	SCONJ
ajfa-2762	4	20	those	those	DET
ajfa-2762	4	21	countries	country	NOUN
ajfa-2762	4	22	introduced	introduce	VERB
ajfa-2762	4	23	their	their	PRON
ajfa-2762	4	24	value	value	NOUN
ajfa-2762	4	25	added	add	VERB
ajfa-2762	4	26	tax	tax	NOUN
ajfa-2762	4	27	(	(	PUNCT
ajfa-2762	4	28	or	or	CCONJ
ajfa-2762	4	29	goods	good	NOUN
ajfa-2762	4	30	and	and	CCONJ
ajfa-2762	4	31	services	service	NOUN
ajfa-2762	4	32	tax	tax	NOUN
ajfa-2762	4	33	)	)	PUNCT
ajfa-2762	4	34	.	.	PUNCT
ajfa-2762	5	1	both	both	DET
ajfa-2762	5	2	retail	retail	ADJ
ajfa-2762	5	3	volume	volume	NOUN
ajfa-2762	5	4	and	and	CCONJ
ajfa-2762	5	5	the	the	DET
ajfa-2762	5	6	percentage	percentage	NOUN
ajfa-2762	5	7	change	change	NOUN
ajfa-2762	5	8	from	from	ADP
ajfa-2762	5	9	the	the	DET
ajfa-2762	5	10	prior	prior	ADJ
ajfa-2762	5	11	year	year	NOUN
ajfa-2762	5	12	(	(	PUNCT
ajfa-2762	5	13	on	on	ADP
ajfa-2762	5	14	a	a	DET
ajfa-2762	5	15	monthly	monthly	ADJ
ajfa-2762	5	16	basis	basis	NOUN
ajfa-2762	5	17	)	)	PUNCT
ajfa-2762	5	18	were	be	AUX
ajfa-2762	5	19	used	use	VERB
ajfa-2762	5	20	in	in	ADP
ajfa-2762	5	21	the	the	DET
ajfa-2762	5	22	graphic	graphic	ADJ
ajfa-2762	5	23	depictions	depiction	NOUN
ajfa-2762	5	24	.	.	PUNCT
ajfa-2762	6	1	it	it	PRON
ajfa-2762	6	2	was	be	AUX
ajfa-2762	6	3	found	find	VERB
ajfa-2762	6	4	that	that	SCONJ
ajfa-2762	6	5	there	there	PRON
ajfa-2762	6	6	was	be	VERB
ajfa-2762	6	7	no	no	DET
ajfa-2762	6	8	or	or	CCONJ
ajfa-2762	6	9	little	little	ADJ
ajfa-2762	6	10	major	major	ADJ
ajfa-2762	6	11	behavioral	behavioral	ADJ
ajfa-2762	6	12	change	change	NOUN
ajfa-2762	6	13	when	when	SCONJ
ajfa-2762	6	14	the	the	DET
ajfa-2762	6	15	new	new	ADJ
ajfa-2762	6	16	taxes	taxis	NOUN
ajfa-2762	6	17	were	be	AUX
ajfa-2762	6	18	introduced	introduce	VERB
ajfa-2762	6	19	.	.	PUNCT
ajfa-2762	7	1	however	however	ADV
ajfa-2762	7	2	,	,	PUNCT
ajfa-2762	7	3	when	when	SCONJ
ajfa-2762	7	4	the	the	DET
ajfa-2762	7	5	tax	tax	NOUN
ajfa-2762	7	6	rates	rate	NOUN
ajfa-2762	7	7	were	be	AUX
ajfa-2762	7	8	changed	change	VERB
ajfa-2762	7	9	substantially	substantially	ADV
ajfa-2762	7	10	,	,	PUNCT
ajfa-2762	7	11	consumers	consumer	NOUN
ajfa-2762	7	12	did	do	AUX
ajfa-2762	7	13	adapt	adapt	VERB
ajfa-2762	7	14	their	their	PRON
ajfa-2762	7	15	behavior	behavior	NOUN
ajfa-2762	7	16	to	to	PART
ajfa-2762	7	17	take	take	VERB
ajfa-2762	7	18	advantage	advantage	NOUN
ajfa-2762	7	19	of	of	ADP
ajfa-2762	7	20	the	the	DET
ajfa-2762	7	21	changes	change	NOUN
ajfa-2762	7	22	by	by	ADP
ajfa-2762	7	23	engaging	engage	VERB
ajfa-2762	7	24	in	in	ADP
ajfa-2762	7	25	arbitrage	arbitrage	NOUN
ajfa-2762	7	26	behavior	behavior	NOUN
ajfa-2762	7	27	.	.	PUNCT
ajfa-2762	8	1	us	we	PRON
ajfa-2762	8	2	consumers	consumer	NOUN
ajfa-2762	8	3	are	be	AUX
ajfa-2762	8	4	likely	likely	ADJ
ajfa-2762	8	5	to	to	PART
ajfa-2762	8	6	act	act	VERB
ajfa-2762	8	7	in	in	ADP
ajfa-2762	8	8	a	a	DET
ajfa-2762	8	9	similar	similar	ADJ
ajfa-2762	8	10	manner	manner	NOUN
ajfa-2762	8	11	as	as	ADP
ajfa-2762	8	12	uk	uk	PROPN
ajfa-2762	8	13	and	and	CCONJ
ajfa-2762	8	14	canadian	canadian	ADJ
ajfa-2762	8	15	consumers	consumer	NOUN
ajfa-2762	8	16	.	.	PUNCT
ajfa-2762	9	1	keywords	keyword	NOUN
ajfa-2762	9	2	:	:	PUNCT
ajfa-2762	9	3	value	value	NOUN
ajfa-2762	9	4	added	add	VERB
ajfa-2762	9	5	tax	tax	NOUN
ajfa-2762	9	6	,	,	PUNCT
ajfa-2762	9	7	consumer	consumer	NOUN
ajfa-2762	9	8	behavior	behavior	NOUN
ajfa-2762	9	9	,	,	PUNCT
ajfa-2762	9	10	consumption	consumption	NOUN
ajfa-2762	9	11	tax	tax	NOUN
ajfa-2762	9	12	,	,	PUNCT
ajfa-2762	9	13	united	united	PROPN
ajfa-2762	9	14	kingdom	kingdom	PROPN
ajfa-2762	9	15	canada	canada	PROPN
ajfa-2762	9	16	united	united	PROPN
ajfa-2762	9	17	states	states	PROPN
ajfa-2762	9	18	asian	asian	PROPN
ajfa-2762	9	19	journal	journal	PROPN
ajfa-2762	9	20	of	of	ADP
ajfa-2762	9	21	finance	finance	PROPN
ajfa-2762	9	22	&	&	CCONJ
ajfa-2762	9	23	accounting	accounting	PROPN
ajfa-2762	9	24	issn	issn	PROPN
ajfa-2762	9	25	1946	1946	NUM
ajfa-2762	9	26	-	-	PUNCT
ajfa-2762	9	27	052x	052x	NOUN
ajfa-2762	9	28	2013	2013	NUM
ajfa-2762	9	29	,	,	PUNCT
ajfa-2762	9	30	vol	vol	NOUN
ajfa-2762	9	31	.	.	PROPN
ajfa-2762	9	32	5	5	NUM
ajfa-2762	9	33	,	,	PUNCT
ajfa-2762	9	34	no	no	INTJ
ajfa-2762	9	35	.	.	NOUN
ajfa-2762	9	36	1	1	NUM
ajfa-2762	9	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	9	38	2	2	NUM
ajfa-2762	9	39	introduction	introduction	NOUN
ajfa-2762	9	40	consumption	consumption	NOUN
ajfa-2762	9	41	taxes	taxis	NOUN
ajfa-2762	9	42	are	be	AUX
ajfa-2762	9	43	indirect	indirect	ADJ
ajfa-2762	9	44	taxes	taxis	NOUN
ajfa-2762	9	45	.	.	PUNCT
ajfa-2762	10	1	they	they	PRON
ajfa-2762	10	2	can	can	AUX
ajfa-2762	10	3	be	be	AUX
ajfa-2762	10	4	single	single	ADJ
ajfa-2762	10	5	stage	stage	NOUN
ajfa-2762	10	6	(	(	PUNCT
ajfa-2762	10	7	e.g.	e.g.	ADV
ajfa-2762	10	8	,	,	PUNCT
ajfa-2762	10	9	sales	sale	NOUN
ajfa-2762	10	10	tax	tax	NOUN
ajfa-2762	10	11	)	)	PUNCT
ajfa-2762	10	12	or	or	CCONJ
ajfa-2762	10	13	multi	multi	ADJ
ajfa-2762	10	14	-	-	NOUN
ajfa-2762	10	15	stage	stage	ADJ
ajfa-2762	10	16	(	(	PUNCT
ajfa-2762	10	17	value	value	NOUN
ajfa-2762	10	18	-	-	PUNCT
ajfa-2762	10	19	added	add	VERB
ajfa-2762	10	20	tax	tax	NOUN
ajfa-2762	10	21	)	)	PUNCT
ajfa-2762	10	22	.	.	PUNCT
ajfa-2762	11	1	the	the	DET
ajfa-2762	11	2	first	first	ADJ
ajfa-2762	11	3	major	major	ADJ
ajfa-2762	11	4	country	country	NOUN
ajfa-2762	11	5	to	to	PART
ajfa-2762	11	6	have	have	VERB
ajfa-2762	11	7	a	a	DET
ajfa-2762	11	8	value	value	NOUN
ajfa-2762	11	9	-	-	PUNCT
ajfa-2762	11	10	added	add	VERB
ajfa-2762	11	11	tax	tax	NOUN
ajfa-2762	11	12	(	(	PUNCT
ajfa-2762	11	13	vat	vat	NOUN
ajfa-2762	11	14	)	)	PUNCT
ajfa-2762	11	15	was	be	AUX
ajfa-2762	11	16	france	france	NOUN
ajfa-2762	11	17	in	in	ADP
ajfa-2762	11	18	1954	1954	NUM
ajfa-2762	11	19	.	.	PUNCT
ajfa-2762	12	1	since	since	SCONJ
ajfa-2762	12	2	then	then	ADV
ajfa-2762	12	3	,	,	PUNCT
ajfa-2762	12	4	at	at	ADP
ajfa-2762	12	5	least	least	ADJ
ajfa-2762	12	6	135	135	NUM
ajfa-2762	12	7	countries	country	NOUN
ajfa-2762	12	8	(	(	PUNCT
ajfa-2762	12	9	including	include	VERB
ajfa-2762	12	10	all	all	DET
ajfa-2762	12	11	the	the	DET
ajfa-2762	12	12	european	european	PROPN
ajfa-2762	12	13	union	union	PROPN
ajfa-2762	12	14	countries	country	NOUN
ajfa-2762	12	15	)	)	PUNCT
ajfa-2762	12	16	have	have	AUX
ajfa-2762	12	17	adopted	adopt	VERB
ajfa-2762	12	18	a	a	DET
ajfa-2762	12	19	vat	vat	NOUN
ajfa-2762	12	20	,	,	PUNCT
ajfa-2762	12	21	under	under	ADP
ajfa-2762	12	22	a	a	DET
ajfa-2762	12	23	variety	variety	NOUN
ajfa-2762	12	24	of	of	ADP
ajfa-2762	12	25	different	different	ADJ
ajfa-2762	12	26	names	name	NOUN
ajfa-2762	12	27	.	.	PUNCT
ajfa-2762	13	1	a	a	DET
ajfa-2762	13	2	common	common	ADJ
ajfa-2762	13	3	alternative	alternative	ADJ
ajfa-2762	13	4	name	name	NOUN
ajfa-2762	13	5	is	be	AUX
ajfa-2762	13	6	the	the	DET
ajfa-2762	13	7	goods	good	NOUN
ajfa-2762	13	8	and	and	CCONJ
ajfa-2762	13	9	services	service	NOUN
ajfa-2762	13	10	tax	tax	NOUN
ajfa-2762	13	11	(	(	PUNCT
ajfa-2762	13	12	gst	gst	NOUN
ajfa-2762	13	13	)	)	PUNCT
ajfa-2762	13	14	,	,	PUNCT
ajfa-2762	13	15	used	use	VERB
ajfa-2762	13	16	in	in	ADP
ajfa-2762	13	17	a	a	DET
ajfa-2762	13	18	number	number	NOUN
ajfa-2762	13	19	of	of	ADP
ajfa-2762	13	20	countries	country	NOUN
ajfa-2762	13	21	including	include	VERB
ajfa-2762	13	22	canada	canada	PROPN
ajfa-2762	13	23	.	.	PUNCT
ajfa-2762	14	1	vat	vat	NOUN
ajfa-2762	14	2	and	and	CCONJ
ajfa-2762	14	3	gst	gst	NOUN
ajfa-2762	14	4	are	be	AUX
ajfa-2762	14	5	multi	multi	ADJ
ajfa-2762	14	6	-	-	ADJ
ajfa-2762	14	7	stage	stage	ADJ
ajfa-2762	14	8	consumption	consumption	NOUN
ajfa-2762	14	9	taxes	taxis	NOUN
ajfa-2762	14	10	with	with	ADP
ajfa-2762	14	11	credits	credit	NOUN
ajfa-2762	14	12	.	.	PUNCT
ajfa-2762	15	1	the	the	DET
ajfa-2762	15	2	united	united	PROPN
ajfa-2762	15	3	states	states	PROPN
ajfa-2762	15	4	has	have	AUX
ajfa-2762	15	5	debated	debate	VERB
ajfa-2762	15	6	establishing	establish	VERB
ajfa-2762	15	7	a	a	DET
ajfa-2762	15	8	national	national	ADJ
ajfa-2762	15	9	sales	sale	NOUN
ajfa-2762	15	10	tax	tax	NOUN
ajfa-2762	15	11	or	or	CCONJ
ajfa-2762	15	12	national	national	ADJ
ajfa-2762	15	13	vat	vat	NOUN
ajfa-2762	15	14	for	for	ADP
ajfa-2762	15	15	many	many	ADJ
ajfa-2762	15	16	years	year	NOUN
ajfa-2762	15	17	,	,	PUNCT
ajfa-2762	15	18	even	even	ADV
ajfa-2762	15	19	introducing	introduce	VERB
ajfa-2762	15	20	legislation	legislation	NOUN
ajfa-2762	15	21	national	national	ADJ
ajfa-2762	15	22	retail	retail	ADJ
ajfa-2762	15	23	sales	sale	NOUN
ajfa-2762	15	24	tax	tax	NOUN
ajfa-2762	15	25	act	act	NOUN
ajfa-2762	15	26	of	of	ADP
ajfa-2762	15	27	1997	1997	NUM
ajfa-2762	15	28	(	(	PUNCT
ajfa-2762	15	29	h.r.1325	h.r.1325	PROPN
ajfa-2762	15	30	)	)	PUNCT
ajfa-2762	15	31	.	.	PUNCT
ajfa-2762	16	1	this	this	DET
ajfa-2762	16	2	act	act	NOUN
ajfa-2762	16	3	never	never	ADV
ajfa-2762	16	4	became	become	VERB
ajfa-2762	16	5	law	law	NOUN
ajfa-2762	16	6	.	.	PUNCT
ajfa-2762	17	1	although	although	SCONJ
ajfa-2762	17	2	there	there	PRON
ajfa-2762	17	3	is	be	VERB
ajfa-2762	17	4	no	no	DET
ajfa-2762	17	5	vat	vat	NOUN
ajfa-2762	17	6	nationally	nationally	ADV
ajfa-2762	17	7	in	in	ADP
ajfa-2762	17	8	the	the	DET
ajfa-2762	17	9	us	us	PROPN
ajfa-2762	17	10	,	,	PUNCT
ajfa-2762	17	11	some	some	DET
ajfa-2762	17	12	states	state	NOUN
ajfa-2762	17	13	have	have	VERB
ajfa-2762	17	14	some	some	DET
ajfa-2762	17	15	modified	modify	VERB
ajfa-2762	17	16	version	version	NOUN
ajfa-2762	17	17	michigan	michigan	PROPN
ajfa-2762	17	18	has	have	VERB
ajfa-2762	17	19	the	the	DET
ajfa-2762	17	20	‘	'	PUNCT
ajfa-2762	17	21	single	single	ADJ
ajfa-2762	17	22	business	business	NOUN
ajfa-2762	17	23	tax	tax	NOUN
ajfa-2762	17	24	’	'	PUNCT
ajfa-2762	17	25	and	and	CCONJ
ajfa-2762	17	26	new	new	PROPN
ajfa-2762	17	27	hampshire	hampshire	PROPN
ajfa-2762	17	28	has	have	VERB
ajfa-2762	17	29	the	the	DET
ajfa-2762	17	30	‘	'	PUNCT
ajfa-2762	17	31	business	business	NOUN
ajfa-2762	17	32	enterprise	enterprise	NOUN
ajfa-2762	17	33	tax	tax	NOUN
ajfa-2762	17	34	’	'	PUNCT
ajfa-2762	17	35	.	.	PUNCT
ajfa-2762	18	1	the	the	DET
ajfa-2762	18	2	u.s	u.s	PROPN
ajfa-2762	18	3	.	.	PROPN
ajfa-2762	18	4	treasury	treasury	PROPN
ajfa-2762	18	5	has	have	AUX
ajfa-2762	18	6	also	also	ADV
ajfa-2762	18	7	looked	look	VERB
ajfa-2762	18	8	into	into	ADP
ajfa-2762	18	9	introducing	introduce	VERB
ajfa-2762	18	10	a	a	DET
ajfa-2762	18	11	vat	vat	NOUN
ajfa-2762	18	12	type	type	NOUN
ajfa-2762	18	13	tax	tax	NOUN
ajfa-2762	18	14	to	to	PART
ajfa-2762	18	15	replace	replace	VERB
ajfa-2762	18	16	the	the	DET
ajfa-2762	18	17	corporate	corporate	ADJ
ajfa-2762	18	18	tax	tax	NOUN
ajfa-2762	18	19	(	(	PUNCT
ajfa-2762	18	20	u.s	u.s	PROPN
ajfa-2762	18	21	.	.	PROPN
ajfa-2762	18	22	treasury	treasury	PROPN
ajfa-2762	18	23	,	,	PUNCT
ajfa-2762	18	24	2007	2007	NUM
ajfa-2762	18	25	)	)	PUNCT
ajfa-2762	18	26	.	.	PUNCT
ajfa-2762	19	1	as	as	ADP
ajfa-2762	19	2	a	a	DET
ajfa-2762	19	3	more	more	ADV
ajfa-2762	19	4	comprehensive	comprehensive	ADJ
ajfa-2762	19	5	tax	tax	NOUN
ajfa-2762	19	6	reform	reform	NOUN
ajfa-2762	19	7	,	,	PUNCT
ajfa-2762	19	8	graetz	graetz	PROPN
ajfa-2762	19	9	has	have	AUX
ajfa-2762	19	10	proposed	propose	VERB
ajfa-2762	19	11	that	that	SCONJ
ajfa-2762	19	12	most	most	ADJ
ajfa-2762	19	13	taxpayers	taxpayer	NOUN
ajfa-2762	19	14	would	would	AUX
ajfa-2762	19	15	be	be	AUX
ajfa-2762	19	16	removed	remove	VERB
ajfa-2762	19	17	from	from	ADP
ajfa-2762	19	18	paying	pay	VERB
ajfa-2762	19	19	income	income	NOUN
ajfa-2762	19	20	tax	tax	NOUN
ajfa-2762	19	21	but	but	CCONJ
ajfa-2762	19	22	there	there	PRON
ajfa-2762	19	23	would	would	AUX
ajfa-2762	19	24	a	a	DET
ajfa-2762	19	25	national	national	ADJ
ajfa-2762	19	26	vat	vat	NOUN
ajfa-2762	19	27	instead	instead	ADV
ajfa-2762	19	28	(	(	PUNCT
ajfa-2762	19	29	graetz	graetz	NOUN
ajfa-2762	19	30	,	,	PUNCT
ajfa-2762	19	31	2010	2010	NUM
ajfa-2762	19	32	)	)	PUNCT
ajfa-2762	19	33	.	.	PUNCT
ajfa-2762	20	1	with	with	ADP
ajfa-2762	20	2	the	the	DET
ajfa-2762	20	3	us	we	PRON
ajfa-2762	20	4	considering	consider	VERB
ajfa-2762	20	5	enacting	enact	VERB
ajfa-2762	20	6	a	a	DET
ajfa-2762	20	7	vat	vat	NOUN
ajfa-2762	20	8	style	style	NOUN
ajfa-2762	20	9	national	national	ADJ
ajfa-2762	20	10	consumption	consumption	NOUN
ajfa-2762	20	11	tax	tax	NOUN
ajfa-2762	20	12	,	,	PUNCT
ajfa-2762	20	13	possibly	possibly	ADV
ajfa-2762	20	14	a	a	DET
ajfa-2762	20	15	multi	multi	ADJ
ajfa-2762	20	16	-	-	ADJ
ajfa-2762	20	17	stage	stage	ADJ
ajfa-2762	20	18	one	one	NUM
ajfa-2762	20	19	,	,	PUNCT
ajfa-2762	20	20	this	this	DET
ajfa-2762	20	21	paper	paper	NOUN
ajfa-2762	20	22	looks	look	VERB
ajfa-2762	20	23	at	at	ADP
ajfa-2762	20	24	the	the	DET
ajfa-2762	20	25	possible	possible	ADJ
ajfa-2762	20	26	impact	impact	NOUN
ajfa-2762	20	27	on	on	ADP
ajfa-2762	20	28	consumer	consumer	NOUN
ajfa-2762	20	29	retail	retail	ADJ
ajfa-2762	20	30	spending	spending	NOUN
ajfa-2762	20	31	that	that	PRON
ajfa-2762	20	32	such	such	DET
ajfa-2762	20	33	a	a	DET
ajfa-2762	20	34	tax	tax	NOUN
ajfa-2762	20	35	may	may	AUX
ajfa-2762	20	36	have	have	VERB
ajfa-2762	20	37	.	.	PUNCT
ajfa-2762	21	1	two	two	NUM
ajfa-2762	21	2	countries	country	NOUN
ajfa-2762	21	3	with	with	ADP
ajfa-2762	21	4	similar	similar	ADJ
ajfa-2762	21	5	economies	economy	NOUN
ajfa-2762	21	6	and	and	CCONJ
ajfa-2762	21	7	common	common	ADJ
ajfa-2762	21	8	law	law	NOUN
ajfa-2762	21	9	legal	legal	ADJ
ajfa-2762	21	10	structures	structure	NOUN
ajfa-2762	21	11	,	,	PUNCT
ajfa-2762	21	12	namely	namely	ADV
ajfa-2762	21	13	the	the	DET
ajfa-2762	21	14	united	united	ADJ
ajfa-2762	21	15	kingdom	kingdom	PROPN
ajfa-2762	21	16	(	(	PUNCT
ajfa-2762	21	17	uk	uk	PROPN
ajfa-2762	21	18	)	)	PUNCT
ajfa-2762	21	19	and	and	CCONJ
ajfa-2762	21	20	canada	canada	PROPN
ajfa-2762	21	21	,	,	PUNCT
ajfa-2762	21	22	will	will	AUX
ajfa-2762	21	23	be	be	AUX
ajfa-2762	21	24	analyzed	analyze	VERB
ajfa-2762	21	25	.	.	PUNCT
ajfa-2762	22	1	the	the	DET
ajfa-2762	22	2	paper	paper	NOUN
ajfa-2762	22	3	will	will	AUX
ajfa-2762	22	4	look	look	VERB
ajfa-2762	22	5	at	at	ADP
ajfa-2762	22	6	two	two	NUM
ajfa-2762	22	7	aspects	aspect	NOUN
ajfa-2762	22	8	,	,	PUNCT
ajfa-2762	22	9	the	the	DET
ajfa-2762	22	10	introduction	introduction	NOUN
ajfa-2762	22	11	of	of	ADP
ajfa-2762	22	12	a	a	DET
ajfa-2762	22	13	valueadded	valueadded	ADJ
ajfa-2762	22	14	tax	tax	NOUN
ajfa-2762	22	15	on	on	ADP
ajfa-2762	22	16	consumer	consumer	NOUN
ajfa-2762	22	17	spending	spending	NOUN
ajfa-2762	22	18	and	and	CCONJ
ajfa-2762	22	19	the	the	DET
ajfa-2762	22	20	change	change	NOUN
ajfa-2762	22	21	of	of	ADP
ajfa-2762	22	22	rate	rate	NOUN
ajfa-2762	22	23	of	of	ADP
ajfa-2762	22	24	the	the	DET
ajfa-2762	22	25	vat	vat	NOUN
ajfa-2762	22	26	on	on	ADP
ajfa-2762	22	27	consumer	consumer	NOUN
ajfa-2762	22	28	spending	spending	NOUN
ajfa-2762	22	29	.	.	PUNCT
ajfa-2762	23	1	the	the	DET
ajfa-2762	23	2	study	study	NOUN
ajfa-2762	23	3	will	will	AUX
ajfa-2762	23	4	observe	observe	VERB
ajfa-2762	23	5	if	if	SCONJ
ajfa-2762	23	6	there	there	PRON
ajfa-2762	23	7	is	be	VERB
ajfa-2762	23	8	any	any	DET
ajfa-2762	23	9	arbitrage	arbitrage	NOUN
ajfa-2762	23	10	effect	effect	NOUN
ajfa-2762	23	11	of	of	ADP
ajfa-2762	23	12	these	these	DET
ajfa-2762	23	13	events	event	NOUN
ajfa-2762	23	14	.	.	PUNCT
ajfa-2762	24	1	consumer	consumer	NOUN
ajfa-2762	24	2	behavior	behavior	NOUN
ajfa-2762	24	3	in	in	ADP
ajfa-2762	24	4	the	the	DET
ajfa-2762	24	5	united	united	PROPN
ajfa-2762	24	6	states	states	PROPN
ajfa-2762	24	7	will	will	AUX
ajfa-2762	24	8	be	be	AUX
ajfa-2762	24	9	used	use	VERB
ajfa-2762	24	10	as	as	ADP
ajfa-2762	24	11	a	a	DET
ajfa-2762	24	12	control	control	NOUN
ajfa-2762	24	13	variable	variable	NOUN
ajfa-2762	24	14	.	.	PUNCT
ajfa-2762	25	1	the	the	DET
ajfa-2762	25	2	united	united	PROPN
ajfa-2762	25	3	kingdom	kingdom	PROPN
ajfa-2762	25	4	introduced	introduce	VERB
ajfa-2762	25	5	its	its	PRON
ajfa-2762	25	6	value	value	NOUN
ajfa-2762	25	7	added	add	VERB
ajfa-2762	25	8	tax	tax	NOUN
ajfa-2762	25	9	in	in	ADP
ajfa-2762	25	10	april1973	april1973	PROPN
ajfa-2762	25	11	at	at	ADP
ajfa-2762	25	12	the	the	DET
ajfa-2762	25	13	rate	rate	NOUN
ajfa-2762	25	14	of	of	ADP
ajfa-2762	25	15	10	10	NUM
ajfa-2762	25	16	%	%	NOUN
ajfa-2762	25	17	as	as	ADP
ajfa-2762	25	18	part	part	NOUN
ajfa-2762	25	19	of	of	ADP
ajfa-2762	25	20	the	the	DET
ajfa-2762	25	21	uk	uk	PROPN
ajfa-2762	25	22	’s	’s	PART
ajfa-2762	25	23	entry	entry	NOUN
ajfa-2762	25	24	into	into	ADP
ajfa-2762	25	25	the	the	DET
ajfa-2762	25	26	european	european	ADJ
ajfa-2762	25	27	economic	economic	ADJ
ajfa-2762	25	28	community	community	NOUN
ajfa-2762	25	29	.	.	PUNCT
ajfa-2762	26	1	the	the	DET
ajfa-2762	26	2	vat	vat	NOUN
ajfa-2762	26	3	superseded	supersede	VERB
ajfa-2762	26	4	the	the	DET
ajfa-2762	26	5	purchase	purchase	NOUN
ajfa-2762	26	6	tax	tax	NOUN
ajfa-2762	26	7	,	,	PUNCT
ajfa-2762	26	8	a	a	DET
ajfa-2762	26	9	hidden	hidden	ADJ
ajfa-2762	26	10	tax	tax	NOUN
ajfa-2762	26	11	charged	charge	VERB
ajfa-2762	26	12	at	at	ADP
ajfa-2762	26	13	various	various	ADJ
ajfa-2762	26	14	rates	rate	NOUN
ajfa-2762	26	15	.	.	PUNCT
ajfa-2762	27	1	over	over	ADP
ajfa-2762	27	2	the	the	DET
ajfa-2762	27	3	years	year	NOUN
ajfa-2762	27	4	the	the	DET
ajfa-2762	27	5	rate	rate	NOUN
ajfa-2762	27	6	of	of	ADP
ajfa-2762	27	7	vat	vat	NOUN
ajfa-2762	27	8	changed	change	VERB
ajfa-2762	27	9	a	a	DET
ajfa-2762	27	10	number	number	NOUN
ajfa-2762	27	11	of	of	ADP
ajfa-2762	27	12	times	time	NOUN
ajfa-2762	27	13	.	.	PUNCT
ajfa-2762	28	1	between1975	between1975	PROPN
ajfa-2762	28	2	and	and	CCONJ
ajfa-2762	28	3	1979	1979	NUM
ajfa-2762	28	4	,	,	PUNCT
ajfa-2762	28	5	there	there	PRON
ajfa-2762	28	6	was	be	VERB
ajfa-2762	28	7	a	a	DET
ajfa-2762	28	8	“	"	PUNCT
ajfa-2762	28	9	higher	high	ADJ
ajfa-2762	28	10	rate	rate	NOUN
ajfa-2762	28	11	”	"	PUNCT
ajfa-2762	28	12	on	on	ADP
ajfa-2762	28	13	luxury	luxury	NOUN
ajfa-2762	28	14	goods	good	NOUN
ajfa-2762	28	15	.	.	PUNCT
ajfa-2762	29	1	luxury	luxury	NOUN
ajfa-2762	29	2	goods	good	NOUN
ajfa-2762	29	3	included	include	VERB
ajfa-2762	29	4	domestic	domestic	ADJ
ajfa-2762	29	5	electrical	electrical	ADJ
ajfa-2762	29	6	appliances	appliance	NOUN
ajfa-2762	29	7	,	,	PUNCT
ajfa-2762	29	8	radios	radio	NOUN
ajfa-2762	29	9	,	,	PUNCT
ajfa-2762	29	10	tvs	tv	NOUN
ajfa-2762	29	11	and	and	CCONJ
ajfa-2762	29	12	hi	hi	ADJ
ajfa-2762	29	13	-	-	NOUN
ajfa-2762	29	14	fi	fi	NOUN
ajfa-2762	29	15	equipment	equipment	NOUN
ajfa-2762	29	16	,	,	PUNCT
ajfa-2762	29	17	furs	fur	NOUN
ajfa-2762	29	18	and	and	CCONJ
ajfa-2762	29	19	jewellery	jewellery	NOUN
ajfa-2762	29	20	.	.	PUNCT
ajfa-2762	30	1	canada	canada	PROPN
ajfa-2762	30	2	introduced	introduce	VERB
ajfa-2762	30	3	its	its	PRON
ajfa-2762	30	4	goods	good	NOUN
ajfa-2762	30	5	and	and	CCONJ
ajfa-2762	30	6	services	service	NOUN
ajfa-2762	30	7	tax	tax	NOUN
ajfa-2762	30	8	in	in	ADP
ajfa-2762	30	9	january	january	PROPN
ajfa-2762	30	10	1991	1991	NUM
ajfa-2762	30	11	at	at	ADP
ajfa-2762	30	12	the	the	DET
ajfa-2762	30	13	rate	rate	NOUN
ajfa-2762	30	14	of	of	ADP
ajfa-2762	30	15	7	7	NUM
ajfa-2762	30	16	%	%	NOUN
ajfa-2762	30	17	.	.	PUNCT
ajfa-2762	31	1	the	the	DET
ajfa-2762	31	2	rate	rate	NOUN
ajfa-2762	31	3	remained	remain	VERB
ajfa-2762	31	4	stable	stable	ADJ
ajfa-2762	31	5	for	for	ADP
ajfa-2762	31	6	about	about	ADV
ajfa-2762	31	7	15	15	NUM
ajfa-2762	31	8	years	year	NOUN
ajfa-2762	31	9	.	.	PUNCT
ajfa-2762	32	1	when	when	SCONJ
ajfa-2762	32	2	introduced	introduce	VERB
ajfa-2762	32	3	,	,	PUNCT
ajfa-2762	32	4	the	the	DET
ajfa-2762	32	5	gst	gst	NOUN
ajfa-2762	32	6	replaced	replace	VERB
ajfa-2762	32	7	the	the	DET
ajfa-2762	32	8	manufacturers	manufacturer	NOUN
ajfa-2762	32	9	'	'	PART
ajfa-2762	32	10	sales	sale	NOUN
ajfa-2762	32	11	tax	tax	NOUN
ajfa-2762	32	12	(	(	PUNCT
ajfa-2762	32	13	mst	mst	PROPN
ajfa-2762	32	14	)	)	PUNCT
ajfa-2762	32	15	,	,	PUNCT
ajfa-2762	32	16	a	a	DET
ajfa-2762	32	17	hidden	hidden	ADJ
ajfa-2762	32	18	tax	tax	NOUN
ajfa-2762	32	19	charged	charge	VERB
ajfa-2762	32	20	on	on	ADP
ajfa-2762	32	21	manufacturers	manufacturer	NOUN
ajfa-2762	32	22	at	at	ADP
ajfa-2762	32	23	a	a	DET
ajfa-2762	32	24	13.5	13.5	NUM
ajfa-2762	32	25	%	%	NOUN
ajfa-2762	32	26	rate	rate	NOUN
ajfa-2762	32	27	.	.	PUNCT
ajfa-2762	33	1	like	like	ADP
ajfa-2762	33	2	the	the	DET
ajfa-2762	33	3	us	us	PROPN
ajfa-2762	33	4	,	,	PUNCT
ajfa-2762	33	5	but	but	CCONJ
ajfa-2762	33	6	unlike	unlike	ADP
ajfa-2762	33	7	the	the	DET
ajfa-2762	33	8	uk	uk	PROPN
ajfa-2762	33	9	,	,	PUNCT
ajfa-2762	33	10	canada	canada	PROPN
ajfa-2762	33	11	has	have	VERB
ajfa-2762	33	12	a	a	DET
ajfa-2762	33	13	federal	federal	ADJ
ajfa-2762	33	14	system	system	NOUN
ajfa-2762	33	15	of	of	ADP
ajfa-2762	33	16	government	government	NOUN
ajfa-2762	33	17	.	.	PUNCT
ajfa-2762	34	1	the	the	DET
ajfa-2762	34	2	provinces	province	NOUN
ajfa-2762	34	3	(	(	PUNCT
ajfa-2762	34	4	except	except	SCONJ
ajfa-2762	34	5	alberta	alberta	PROPN
ajfa-2762	34	6	)	)	PUNCT
ajfa-2762	34	7	also	also	ADV
ajfa-2762	34	8	charge	charge	VERB
ajfa-2762	34	9	a	a	DET
ajfa-2762	34	10	sales	sale	NOUN
ajfa-2762	34	11	tax	tax	NOUN
ajfa-2762	34	12	in	in	ADP
ajfa-2762	34	13	addition	addition	NOUN
ajfa-2762	34	14	to	to	ADP
ajfa-2762	34	15	the	the	DET
ajfa-2762	34	16	federal	federal	ADJ
ajfa-2762	34	17	gst	gst	PROPN
ajfa-2762	34	18	(	(	PUNCT
ajfa-2762	34	19	at	at	ADP
ajfa-2762	34	20	rates	rate	NOUN
ajfa-2762	34	21	between	between	ADP
ajfa-2762	34	22	7	7	NUM
ajfa-2762	34	23	%	%	NOUN
ajfa-2762	34	24	and	and	CCONJ
ajfa-2762	34	25	10%).1	10%).1	NUM
ajfa-2762	34	26	the	the	DET
ajfa-2762	34	27	three	three	NUM
ajfa-2762	34	28	territories	territory	NOUN
ajfa-2762	34	29	do	do	AUX
ajfa-2762	34	30	not	not	PART
ajfa-2762	34	31	charge	charge	VERB
ajfa-2762	34	32	their	their	PRON
ajfa-2762	34	33	own	own	ADJ
ajfa-2762	34	34	sales	sale	NOUN
ajfa-2762	34	35	tax	tax	NOUN
ajfa-2762	34	36	.	.	PUNCT
ajfa-2762	35	1	thus	thus	ADV
ajfa-2762	35	2	,	,	PUNCT
ajfa-2762	35	3	the	the	DET
ajfa-2762	35	4	federal	federal	ADJ
ajfa-2762	35	5	consumption	consumption	NOUN
ajfa-2762	35	6	tax	tax	NOUN
ajfa-2762	35	7	is	be	AUX
ajfa-2762	35	8	in	in	ADP
ajfa-2762	35	9	addition	addition	NOUN
ajfa-2762	35	10	to	to	ADP
ajfa-2762	35	11	the	the	DET
ajfa-2762	35	12	provincial	provincial	ADJ
ajfa-2762	35	13	sales	sale	NOUN
ajfa-2762	35	14	tax	tax	NOUN
ajfa-2762	35	15	.	.	PUNCT
ajfa-2762	36	1	to	to	ADP
ajfa-2762	36	2	the	the	DET
ajfa-2762	36	3	consumer	consumer	NOUN
ajfa-2762	36	4	,	,	PUNCT
ajfa-2762	36	5	the	the	DET
ajfa-2762	36	6	sum	sum	NOUN
ajfa-2762	36	7	of	of	ADP
ajfa-2762	36	8	the	the	DET
ajfa-2762	36	9	two	two	NUM
ajfa-2762	36	10	taxes	taxis	NOUN
ajfa-2762	36	11	is	be	AUX
ajfa-2762	36	12	the	the	DET
ajfa-2762	36	13	burden	burden	NOUN
ajfa-2762	36	14	that	that	PRON
ajfa-2762	36	15	is	be	AUX
ajfa-2762	36	16	payable	payable	ADJ
ajfa-2762	36	17	.	.	PUNCT
ajfa-2762	37	1	if	if	SCONJ
ajfa-2762	37	2	the	the	DET
ajfa-2762	37	3	us	us	PROPN
ajfa-2762	37	4	were	be	AUX
ajfa-2762	37	5	to	to	PART
ajfa-2762	37	6	introduce	introduce	VERB
ajfa-2762	37	7	a	a	DET
ajfa-2762	37	8	national	national	ADJ
ajfa-2762	37	9	consumption	consumption	NOUN
ajfa-2762	37	10	tax	tax	NOUN
ajfa-2762	37	11	,	,	PUNCT
ajfa-2762	37	12	it	it	PRON
ajfa-2762	37	13	would	would	AUX
ajfa-2762	37	14	be	be	AUX
ajfa-2762	37	15	more	more	ADV
ajfa-2762	37	16	like	like	ADP
ajfa-2762	37	17	canada	canada	PROPN
ajfa-2762	37	18	.	.	PUNCT
ajfa-2762	38	1	most	most	ADJ
ajfa-2762	38	2	us	us	PROPN
ajfa-2762	38	3	states	state	NOUN
ajfa-2762	38	4	(	(	PUNCT
ajfa-2762	38	5	45	45	NUM
ajfa-2762	38	6	out	out	ADP
ajfa-2762	38	7	of	of	ADP
ajfa-2762	38	8	the	the	DET
ajfa-2762	38	9	50	50	NUM
ajfa-2762	38	10	)	)	PUNCT
ajfa-2762	38	11	have	have	VERB
ajfa-2762	38	12	their	their	PRON
ajfa-2762	38	13	own	own	ADJ
ajfa-2762	38	14	sales	sale	NOUN
ajfa-2762	38	15	tax	tax	NOUN
ajfa-2762	38	16	(	(	PUNCT
ajfa-2762	38	17	counties	county	NOUN
ajfa-2762	38	18	and	and	CCONJ
ajfa-2762	38	19	municipalities	municipality	NOUN
ajfa-2762	38	20	can	can	AUX
ajfa-2762	38	21	also	also	ADV
ajfa-2762	38	22	have	have	VERB
ajfa-2762	38	23	their	their	PRON
ajfa-2762	38	24	own	own	ADJ
ajfa-2762	38	25	sales	sale	NOUN
ajfa-2762	38	26	taxes	taxis	NOUN
ajfa-2762	38	27	,	,	PUNCT
ajfa-2762	38	28	even	even	ADV
ajfa-2762	38	29	in	in	ADP
ajfa-2762	38	30	some	some	DET
ajfa-2762	38	31	1	1	NUM
ajfa-2762	38	32	some	some	DET
ajfa-2762	38	33	provinces	province	NOUN
ajfa-2762	38	34	,	,	PUNCT
ajfa-2762	38	35	mainly	mainly	ADV
ajfa-2762	38	36	in	in	ADP
ajfa-2762	38	37	the	the	DET
ajfa-2762	38	38	maritimes	maritime	NOUN
ajfa-2762	38	39	and	and	CCONJ
ajfa-2762	38	40	ontario	ontario	PROPN
ajfa-2762	38	41	,	,	PUNCT
ajfa-2762	38	42	harmonize	harmonize	VERB
ajfa-2762	38	43	their	their	PRON
ajfa-2762	38	44	sales	sale	NOUN
ajfa-2762	38	45	tax	tax	NOUN
ajfa-2762	38	46	with	with	ADP
ajfa-2762	38	47	the	the	DET
ajfa-2762	38	48	gst	gst	PROPN
ajfa-2762	38	49	.	.	PUNCT
ajfa-2762	39	1	british	british	PROPN
ajfa-2762	39	2	columbia	columbia	PROPN
ajfa-2762	39	3	has	have	AUX
ajfa-2762	39	4	also	also	ADV
ajfa-2762	39	5	harmonized	harmonize	VERB
ajfa-2762	39	6	in	in	ADP
ajfa-2762	39	7	2010	2010	NUM
ajfa-2762	39	8	,	,	PUNCT
ajfa-2762	39	9	but	but	CCONJ
ajfa-2762	39	10	in	in	ADP
ajfa-2762	39	11	a	a	DET
ajfa-2762	39	12	referendum	referendum	NOUN
ajfa-2762	39	13	in	in	ADP
ajfa-2762	39	14	august	august	PROPN
ajfa-2762	39	15	2011	2011	NUM
ajfa-2762	39	16	,	,	PUNCT
ajfa-2762	39	17	the	the	DET
ajfa-2762	39	18	citizens	citizen	NOUN
ajfa-2762	39	19	of	of	ADP
ajfa-2762	39	20	bc	bc	PROPN
ajfa-2762	39	21	voted	vote	VERB
ajfa-2762	39	22	to	to	PART
ajfa-2762	39	23	return	return	VERB
ajfa-2762	39	24	to	to	ADP
ajfa-2762	39	25	the	the	DET
ajfa-2762	39	26	provincial	provincial	ADJ
ajfa-2762	39	27	sales	sale	NOUN
ajfa-2762	39	28	tax	tax	NOUN
ajfa-2762	39	29	regime	regime	NOUN
ajfa-2762	39	30	.	.	PUNCT
ajfa-2762	40	1	asian	asian	ADJ
ajfa-2762	40	2	journal	journal	PROPN
ajfa-2762	40	3	of	of	ADP
ajfa-2762	40	4	finance	finance	PROPN
ajfa-2762	40	5	&	&	CCONJ
ajfa-2762	40	6	accounting	accounting	PROPN
ajfa-2762	40	7	issn	issn	PROPN
ajfa-2762	40	8	1946	1946	NUM
ajfa-2762	40	9	-	-	PUNCT
ajfa-2762	40	10	052x	052x	NOUN
ajfa-2762	40	11	2013	2013	NUM
ajfa-2762	40	12	,	,	PUNCT
ajfa-2762	40	13	vol	vol	NOUN
ajfa-2762	40	14	.	.	PROPN
ajfa-2762	40	15	5	5	NUM
ajfa-2762	40	16	,	,	PUNCT
ajfa-2762	40	17	no	no	INTJ
ajfa-2762	40	18	.	.	NOUN
ajfa-2762	40	19	1	1	NUM
ajfa-2762	40	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	40	21	3	3	NUM
ajfa-2762	40	22	cases	case	NOUN
ajfa-2762	40	23	where	where	SCONJ
ajfa-2762	40	24	there	there	PRON
ajfa-2762	40	25	is	be	VERB
ajfa-2762	40	26	no	no	DET
ajfa-2762	40	27	general	general	ADJ
ajfa-2762	40	28	state	state	NOUN
ajfa-2762	40	29	sales	sale	NOUN
ajfa-2762	40	30	tax	tax	NOUN
ajfa-2762	40	31	)	)	PUNCT
ajfa-2762	40	32	.	.	PUNCT
ajfa-2762	41	1	this	this	PRON
ajfa-2762	41	2	would	would	AUX
ajfa-2762	41	3	mean	mean	VERB
ajfa-2762	41	4	that	that	SCONJ
ajfa-2762	41	5	any	any	DET
ajfa-2762	41	6	national	national	ADJ
ajfa-2762	41	7	consumption	consumption	NOUN
ajfa-2762	41	8	tax	tax	NOUN
ajfa-2762	41	9	in	in	ADP
ajfa-2762	41	10	the	the	DET
ajfa-2762	41	11	us	us	PROPN
ajfa-2762	41	12	would	would	AUX
ajfa-2762	41	13	be	be	AUX
ajfa-2762	41	14	in	in	ADP
ajfa-2762	41	15	addition	addition	NOUN
ajfa-2762	41	16	to	to	ADP
ajfa-2762	41	17	the	the	DET
ajfa-2762	41	18	state	state	NOUN
ajfa-2762	41	19	and	and	CCONJ
ajfa-2762	41	20	local	local	ADJ
ajfa-2762	41	21	sales	sale	NOUN
ajfa-2762	41	22	taxes	taxis	NOUN
ajfa-2762	41	23	.	.	PUNCT
ajfa-2762	42	1	this	this	DET
ajfa-2762	42	2	paper	paper	NOUN
ajfa-2762	42	3	is	be	AUX
ajfa-2762	42	4	organized	organize	VERB
ajfa-2762	42	5	as	as	SCONJ
ajfa-2762	42	6	follows	follow	VERB
ajfa-2762	42	7	:	:	PUNCT
ajfa-2762	42	8	after	after	ADP
ajfa-2762	42	9	this	this	DET
ajfa-2762	42	10	introduction	introduction	NOUN
ajfa-2762	42	11	there	there	PRON
ajfa-2762	42	12	is	be	VERB
ajfa-2762	42	13	the	the	DET
ajfa-2762	42	14	literature	literature	NOUN
ajfa-2762	42	15	review	review	NOUN
ajfa-2762	42	16	followed	follow	VERB
ajfa-2762	42	17	by	by	ADP
ajfa-2762	42	18	the	the	DET
ajfa-2762	42	19	section	section	NOUN
ajfa-2762	42	20	setting	set	VERB
ajfa-2762	42	21	out	out	ADP
ajfa-2762	42	22	the	the	DET
ajfa-2762	42	23	research	research	NOUN
ajfa-2762	42	24	questions	question	NOUN
ajfa-2762	42	25	.	.	PUNCT
ajfa-2762	43	1	the	the	DET
ajfa-2762	43	2	methodology	methodology	NOUN
ajfa-2762	43	3	section	section	NOUN
ajfa-2762	43	4	is	be	AUX
ajfa-2762	43	5	next	next	ADV
ajfa-2762	43	6	,	,	PUNCT
ajfa-2762	43	7	followed	follow	VERB
ajfa-2762	43	8	by	by	ADP
ajfa-2762	43	9	the	the	DET
ajfa-2762	43	10	graphical	graphical	ADJ
ajfa-2762	43	11	results	result	NOUN
ajfa-2762	43	12	and	and	CCONJ
ajfa-2762	43	13	comments	comment	NOUN
ajfa-2762	43	14	.	.	PUNCT
ajfa-2762	44	1	the	the	DET
ajfa-2762	44	2	paper	paper	NOUN
ajfa-2762	44	3	ends	end	VERB
ajfa-2762	44	4	with	with	ADP
ajfa-2762	44	5	the	the	DET
ajfa-2762	44	6	concluding	conclude	VERB
ajfa-2762	44	7	remarks	remark	NOUN
ajfa-2762	44	8	and	and	CCONJ
ajfa-2762	44	9	speculation	speculation	NOUN
ajfa-2762	44	10	of	of	ADP
ajfa-2762	44	11	the	the	DET
ajfa-2762	44	12	us	us	PROPN
ajfa-2762	44	13	consumers	consumer	NOUN
ajfa-2762	44	14	’	'	PUNCT
ajfa-2762	44	15	behavioral	behavioral	ADJ
ajfa-2762	44	16	changes	change	NOUN
ajfa-2762	44	17	.	.	PUNCT
ajfa-2762	45	1	literature	literature	NOUN
ajfa-2762	45	2	review	review	VERB
ajfa-2762	45	3	a	a	DET
ajfa-2762	45	4	number	number	NOUN
ajfa-2762	45	5	of	of	ADP
ajfa-2762	45	6	studies	study	NOUN
ajfa-2762	45	7	have	have	AUX
ajfa-2762	45	8	examined	examine	VERB
ajfa-2762	45	9	whether	whether	SCONJ
ajfa-2762	45	10	the	the	DET
ajfa-2762	45	11	us	we	PRON
ajfa-2762	45	12	should	should	AUX
ajfa-2762	45	13	introduce	introduce	VERB
ajfa-2762	45	14	a	a	DET
ajfa-2762	45	15	national	national	ADJ
ajfa-2762	45	16	sales	sale	NOUN
ajfa-2762	45	17	tax	tax	NOUN
ajfa-2762	45	18	or	or	CCONJ
ajfa-2762	45	19	a	a	DET
ajfa-2762	45	20	national	national	ADJ
ajfa-2762	45	21	valued	value	VERB
ajfa-2762	45	22	-	-	PUNCT
ajfa-2762	45	23	added	add	VERB
ajfa-2762	45	24	tax	tax	NOUN
ajfa-2762	45	25	(	(	PUNCT
ajfa-2762	45	26	metcalf	metcalf	NOUN
ajfa-2762	45	27	,	,	PUNCT
ajfa-2762	45	28	1995	1995	NUM
ajfa-2762	45	29	;	;	PUNCT
ajfa-2762	45	30	mikesell	mikesell	NOUN
ajfa-2762	45	31	,	,	PUNCT
ajfa-2762	45	32	1997	1997	NUM
ajfa-2762	45	33	,	,	PUNCT
ajfa-2762	45	34	2003	2003	NUM
ajfa-2762	45	35	;	;	PUNCT
ajfa-2762	45	36	zodrow	zodrow	NOUN
ajfa-2762	45	37	,	,	PUNCT
ajfa-2762	45	38	1999	1999	NUM
ajfa-2762	45	39	;	;	PUNCT
ajfa-2762	45	40	gale	gale	NOUN
ajfa-2762	45	41	,	,	PUNCT
ajfa-2762	45	42	2005	2005	NUM
ajfa-2762	45	43	;	;	PUNCT
ajfa-2762	45	44	the	the	DET
ajfa-2762	45	45	president	president	NOUN
ajfa-2762	45	46	’s	’s	PART
ajfa-2762	45	47	advisory	advisory	ADJ
ajfa-2762	45	48	panel	panel	NOUN
ajfa-2762	45	49	,	,	PUNCT
ajfa-2762	45	50	2005	2005	NUM
ajfa-2762	45	51	)	)	PUNCT
ajfa-2762	45	52	.	.	PUNCT
ajfa-2762	46	1	a	a	DET
ajfa-2762	46	2	national	national	ADJ
ajfa-2762	46	3	value	value	NOUN
ajfa-2762	46	4	-	-	PUNCT
ajfa-2762	46	5	added	add	VERB
ajfa-2762	46	6	tax	tax	NOUN
ajfa-2762	46	7	is	be	AUX
ajfa-2762	46	8	still	still	ADV
ajfa-2762	46	9	a	a	DET
ajfa-2762	46	10	matter	matter	NOUN
ajfa-2762	46	11	of	of	ADP
ajfa-2762	46	12	debate	debate	NOUN
ajfa-2762	46	13	.	.	PUNCT
ajfa-2762	47	1	in	in	ADP
ajfa-2762	47	2	2005	2005	NUM
ajfa-2762	47	3	the	the	DET
ajfa-2762	47	4	president	president	NOUN
ajfa-2762	47	5	’s	’s	PART
ajfa-2762	47	6	advisory	advisory	ADJ
ajfa-2762	47	7	panel	panel	NOUN
ajfa-2762	47	8	recommended	recommend	VERB
ajfa-2762	47	9	against	against	ADP
ajfa-2762	47	10	a	a	DET
ajfa-2762	47	11	national	national	ADJ
ajfa-2762	47	12	consumption	consumption	NOUN
ajfa-2762	47	13	tax	tax	NOUN
ajfa-2762	47	14	,	,	PUNCT
ajfa-2762	47	15	mainly	mainly	ADV
ajfa-2762	47	16	due	due	ADP
ajfa-2762	47	17	to	to	ADP
ajfa-2762	47	18	the	the	DET
ajfa-2762	47	19	administrative	administrative	ADJ
ajfa-2762	47	20	costs	cost	NOUN
ajfa-2762	47	21	and	and	CCONJ
ajfa-2762	47	22	possible	possible	ADJ
ajfa-2762	47	23	regressivity	regressivity	NOUN
ajfa-2762	47	24	.	.	PUNCT
ajfa-2762	48	1	there	there	PRON
ajfa-2762	48	2	is	be	VERB
ajfa-2762	48	3	a	a	DET
ajfa-2762	48	4	common	common	ADJ
ajfa-2762	48	5	perception	perception	NOUN
ajfa-2762	48	6	that	that	SCONJ
ajfa-2762	48	7	a	a	DET
ajfa-2762	48	8	national	national	ADJ
ajfa-2762	48	9	consumption	consumption	NOUN
ajfa-2762	48	10	tax	tax	NOUN
ajfa-2762	48	11	would	would	AUX
ajfa-2762	48	12	be	be	AUX
ajfa-2762	48	13	regressive	regressive	ADJ
ajfa-2762	48	14	(	(	PUNCT
ajfa-2762	48	15	gale	gale	PROPN
ajfa-2762	48	16	,	,	PUNCT
ajfa-2762	48	17	houser	houser	PROPN
ajfa-2762	48	18	and	and	CCONJ
ajfa-2762	48	19	sholtz	sholtz	NOUN
ajfa-2762	48	20	,	,	PUNCT
ajfa-2762	48	21	1996	1996	NUM
ajfa-2762	48	22	)	)	PUNCT
ajfa-2762	48	23	.	.	PUNCT
ajfa-2762	49	1	further	far	ADV
ajfa-2762	49	2	,	,	PUNCT
ajfa-2762	49	3	it	it	PRON
ajfa-2762	49	4	has	have	AUX
ajfa-2762	49	5	been	be	AUX
ajfa-2762	49	6	suggested	suggest	VERB
ajfa-2762	49	7	that	that	SCONJ
ajfa-2762	49	8	if	if	SCONJ
ajfa-2762	49	9	the	the	DET
ajfa-2762	49	10	burden	burden	NOUN
ajfa-2762	49	11	of	of	ADP
ajfa-2762	49	12	a	a	DET
ajfa-2762	49	13	national	national	ADJ
ajfa-2762	49	14	sales	sale	NOUN
ajfa-2762	49	15	tax	tax	NOUN
ajfa-2762	49	16	falls	fall	VERB
ajfa-2762	49	17	more	more	ADV
ajfa-2762	49	18	heavily	heavily	ADV
ajfa-2762	49	19	on	on	ADP
ajfa-2762	49	20	the	the	DET
ajfa-2762	49	21	lower	low	ADJ
ajfa-2762	49	22	income	income	NOUN
ajfa-2762	49	23	taxpayers	taxpayer	NOUN
ajfa-2762	49	24	,	,	PUNCT
ajfa-2762	49	25	then	then	ADV
ajfa-2762	49	26	the	the	DET
ajfa-2762	49	27	volume	volume	NOUN
ajfa-2762	49	28	of	of	ADP
ajfa-2762	49	29	retail	retail	ADJ
ajfa-2762	49	30	sales	sale	NOUN
ajfa-2762	49	31	may	may	AUX
ajfa-2762	49	32	decrease	decrease	VERB
ajfa-2762	49	33	(	(	PUNCT
ajfa-2762	49	34	feenberg	feenberg	PROPN
ajfa-2762	49	35	,	,	PUNCT
ajfa-2762	49	36	mitrusi	mitrusi	NOUN
ajfa-2762	49	37	and	and	CCONJ
ajfa-2762	49	38	poterba	poterba	NOUN
ajfa-2762	49	39	,	,	PUNCT
ajfa-2762	49	40	1997	1997	NUM
ajfa-2762	49	41	)	)	PUNCT
ajfa-2762	49	42	.	.	PUNCT
ajfa-2762	50	1	however	however	ADV
ajfa-2762	50	2	,	,	PUNCT
ajfa-2762	50	3	it	it	PRON
ajfa-2762	50	4	is	be	AUX
ajfa-2762	50	5	not	not	PART
ajfa-2762	50	6	necessarily	necessarily	ADV
ajfa-2762	50	7	the	the	DET
ajfa-2762	50	8	case	case	NOUN
ajfa-2762	50	9	that	that	SCONJ
ajfa-2762	50	10	a	a	DET
ajfa-2762	50	11	national	national	ADJ
ajfa-2762	50	12	sales	sale	NOUN
ajfa-2762	50	13	tax	tax	NOUN
ajfa-2762	50	14	can	can	AUX
ajfa-2762	50	15	not	not	PART
ajfa-2762	50	16	be	be	AUX
ajfa-2762	50	17	progressive	progressive	ADJ
ajfa-2762	50	18	(	(	PUNCT
ajfa-2762	50	19	metcalf	metcalf	NOUN
ajfa-2762	50	20	,	,	PUNCT
ajfa-2762	50	21	1997	1997	NUM
ajfa-2762	50	22	)	)	PUNCT
ajfa-2762	50	23	.	.	PUNCT
ajfa-2762	51	1	in	in	ADP
ajfa-2762	51	2	fact	fact	NOUN
ajfa-2762	51	3	,	,	PUNCT
ajfa-2762	51	4	the	the	DET
ajfa-2762	51	5	vat	vat	NOUN
ajfa-2762	51	6	system	system	NOUN
ajfa-2762	51	7	in	in	ADP
ajfa-2762	51	8	the	the	DET
ajfa-2762	51	9	dominican	dominican	PROPN
ajfa-2762	51	10	republic	republic	NOUN
ajfa-2762	51	11	has	have	AUX
ajfa-2762	51	12	been	be	AUX
ajfa-2762	51	13	found	find	VERB
ajfa-2762	51	14	to	to	PART
ajfa-2762	51	15	be	be	AUX
ajfa-2762	51	16	progressive	progressive	ADJ
ajfa-2762	51	17	(	(	PUNCT
ajfa-2762	51	18	jenkins	jenkin	NOUN
ajfa-2762	51	19	,	,	PUNCT
ajfa-2762	51	20	jenkins	jenkins	PROPN
ajfa-2762	51	21	and	and	CCONJ
ajfa-2762	51	22	kuo	kuo	PROPN
ajfa-2762	51	23	,	,	PUNCT
ajfa-2762	51	24	2006	2006	NUM
ajfa-2762	51	25	)	)	PUNCT
ajfa-2762	51	26	.	.	PUNCT
ajfa-2762	52	1	caspersen	caspersen	PROPN
ajfa-2762	52	2	and	and	CCONJ
ajfa-2762	52	3	metcalf	metcalf	PROPN
ajfa-2762	52	4	(	(	PUNCT
ajfa-2762	52	5	1995	1995	NUM
ajfa-2762	52	6	)	)	PUNCT
ajfa-2762	52	7	state	state	NOUN
ajfa-2762	52	8	that	that	SCONJ
ajfa-2762	52	9	a	a	DET
ajfa-2762	52	10	value	value	NOUN
ajfa-2762	52	11	-	-	PUNCT
ajfa-2762	52	12	added	add	VERB
ajfa-2762	52	13	tax	tax	NOUN
ajfa-2762	52	14	in	in	ADP
ajfa-2762	52	15	the	the	DET
ajfa-2762	52	16	u.s	u.s	PROPN
ajfa-2762	52	17	.	.	PROPN
ajfa-2762	52	18	could	could	AUX
ajfa-2762	52	19	be	be	AUX
ajfa-2762	52	20	only	only	ADV
ajfa-2762	52	21	mildly	mildly	ADV
ajfa-2762	52	22	regressive	regressive	ADJ
ajfa-2762	52	23	or	or	CCONJ
ajfa-2762	52	24	even	even	ADV
ajfa-2762	52	25	progressive	progressive	ADJ
ajfa-2762	52	26	.	.	PUNCT
ajfa-2762	53	1	it	it	PRON
ajfa-2762	53	2	has	have	AUX
ajfa-2762	53	3	been	be	AUX
ajfa-2762	53	4	found	find	VERB
ajfa-2762	53	5	that	that	SCONJ
ajfa-2762	53	6	the	the	DET
ajfa-2762	53	7	introduction	introduction	NOUN
ajfa-2762	53	8	of	of	ADP
ajfa-2762	53	9	vat	vat	NOUN
ajfa-2762	53	10	in	in	ADP
ajfa-2762	53	11	the	the	DET
ajfa-2762	53	12	uk	uk	PROPN
ajfa-2762	53	13	in	in	ADP
ajfa-2762	53	14	1973	1973	NUM
ajfa-2762	53	15	had	have	VERB
ajfa-2762	53	16	only	only	ADV
ajfa-2762	53	17	small	small	ADJ
ajfa-2762	53	18	distributional	distributional	ADJ
ajfa-2762	53	19	effects	effect	NOUN
ajfa-2762	53	20	(	(	PUNCT
ajfa-2762	53	21	whalley	whalley	NOUN
ajfa-2762	53	22	,	,	PUNCT
ajfa-2762	53	23	1975	1975	NUM
ajfa-2762	53	24	)	)	PUNCT
ajfa-2762	53	25	.	.	PUNCT
ajfa-2762	54	1	few	few	ADJ
ajfa-2762	54	2	studies	study	NOUN
ajfa-2762	54	3	have	have	AUX
ajfa-2762	54	4	examined	examine	VERB
ajfa-2762	54	5	the	the	DET
ajfa-2762	54	6	impact	impact	NOUN
ajfa-2762	54	7	on	on	ADP
ajfa-2762	54	8	inflation	inflation	NOUN
ajfa-2762	54	9	due	due	ADP
ajfa-2762	54	10	to	to	ADP
ajfa-2762	54	11	the	the	DET
ajfa-2762	54	12	introduction	introduction	NOUN
ajfa-2762	54	13	of	of	ADP
ajfa-2762	54	14	a	a	DET
ajfa-2762	54	15	national	national	ADJ
ajfa-2762	54	16	retail	retail	ADJ
ajfa-2762	54	17	consumption	consumption	NOUN
ajfa-2762	54	18	tax	tax	NOUN
ajfa-2762	54	19	.	.	PUNCT
ajfa-2762	55	1	esenwein	esenwein	ADV
ajfa-2762	55	2	and	and	CCONJ
ajfa-2762	55	3	gravelle	gravelle	PROPN
ajfa-2762	55	4	(	(	PUNCT
ajfa-2762	55	5	2004	2004	NUM
ajfa-2762	55	6	)	)	PUNCT
ajfa-2762	55	7	in	in	ADP
ajfa-2762	55	8	a	a	DET
ajfa-2762	55	9	congressional	congressional	ADJ
ajfa-2762	55	10	research	research	NOUN
ajfa-2762	55	11	service	service	NOUN
ajfa-2762	55	12	paper	paper	NOUN
ajfa-2762	55	13	stated	state	VERB
ajfa-2762	55	14	that	that	SCONJ
ajfa-2762	55	15	the	the	DET
ajfa-2762	55	16	introduction	introduction	NOUN
ajfa-2762	55	17	of	of	ADP
ajfa-2762	55	18	a	a	DET
ajfa-2762	55	19	consumption	consumption	NOUN
ajfa-2762	55	20	tax	tax	NOUN
ajfa-2762	55	21	would	would	AUX
ajfa-2762	55	22	likely	likely	ADV
ajfa-2762	55	23	give	give	VERB
ajfa-2762	55	24	a	a	DET
ajfa-2762	55	25	one	one	NUM
ajfa-2762	55	26	-	-	PUNCT
ajfa-2762	55	27	time	time	NOUN
ajfa-2762	55	28	price	price	NOUN
ajfa-2762	55	29	inflation	inflation	NOUN
ajfa-2762	55	30	to	to	PART
ajfa-2762	55	31	avoid	avoid	VERB
ajfa-2762	55	32	an	an	DET
ajfa-2762	55	33	economic	economic	ADJ
ajfa-2762	55	34	contraction	contraction	NOUN
ajfa-2762	55	35	.	.	PUNCT
ajfa-2762	56	1	however	however	ADV
ajfa-2762	56	2	,	,	PUNCT
ajfa-2762	56	3	this	this	PRON
ajfa-2762	56	4	is	be	AUX
ajfa-2762	56	5	not	not	PART
ajfa-2762	56	6	certain	certain	ADJ
ajfa-2762	56	7	.	.	PUNCT
ajfa-2762	57	1	it	it	PRON
ajfa-2762	57	2	has	have	AUX
ajfa-2762	57	3	been	be	AUX
ajfa-2762	57	4	suggested	suggest	VERB
ajfa-2762	57	5	that	that	SCONJ
ajfa-2762	57	6	retail	retail	ADJ
ajfa-2762	57	7	prices	price	NOUN
ajfa-2762	57	8	rise	rise	VERB
ajfa-2762	57	9	by	by	ADP
ajfa-2762	57	10	the	the	DET
ajfa-2762	57	11	amount	amount	NOUN
ajfa-2762	57	12	of	of	ADP
ajfa-2762	57	13	the	the	DET
ajfa-2762	57	14	retail	retail	ADJ
ajfa-2762	57	15	sales	sale	NOUN
ajfa-2762	57	16	tax	tax	NOUN
ajfa-2762	57	17	when	when	SCONJ
ajfa-2762	57	18	looking	look	VERB
ajfa-2762	57	19	at	at	ADP
ajfa-2762	57	20	states	state	NOUN
ajfa-2762	57	21	in	in	ADP
ajfa-2762	57	22	some	some	DET
ajfa-2762	57	23	circumstances	circumstance	NOUN
ajfa-2762	57	24	only	only	ADV
ajfa-2762	57	25	(	(	PUNCT
ajfa-2762	57	26	poterba	poterba	NOUN
ajfa-2762	57	27	,	,	PUNCT
ajfa-2762	57	28	1996	1996	NUM
ajfa-2762	57	29	)	)	PUNCT
ajfa-2762	57	30	.	.	PUNCT
ajfa-2762	58	1	thus	thus	ADV
ajfa-2762	58	2	,	,	PUNCT
ajfa-2762	58	3	there	there	PRON
ajfa-2762	58	4	is	be	VERB
ajfa-2762	58	5	uncertainty	uncertainty	NOUN
ajfa-2762	58	6	as	as	ADP
ajfa-2762	58	7	to	to	ADP
ajfa-2762	58	8	the	the	DET
ajfa-2762	58	9	effect	effect	NOUN
ajfa-2762	58	10	of	of	ADP
ajfa-2762	58	11	introducing	introduce	VERB
ajfa-2762	58	12	a	a	DET
ajfa-2762	58	13	national	national	ADJ
ajfa-2762	58	14	consumption	consumption	NOUN
ajfa-2762	58	15	tax	tax	NOUN
ajfa-2762	58	16	.	.	PUNCT
ajfa-2762	59	1	it	it	PRON
ajfa-2762	59	2	has	have	AUX
ajfa-2762	59	3	been	be	AUX
ajfa-2762	59	4	suggested	suggest	VERB
ajfa-2762	59	5	that	that	SCONJ
ajfa-2762	59	6	when	when	SCONJ
ajfa-2762	59	7	a	a	DET
ajfa-2762	59	8	consumption	consumption	NOUN
ajfa-2762	59	9	tax	tax	NOUN
ajfa-2762	59	10	replaces	replace	VERB
ajfa-2762	59	11	an	an	DET
ajfa-2762	59	12	income	income	NOUN
ajfa-2762	59	13	tax	tax	NOUN
ajfa-2762	59	14	,	,	PUNCT
ajfa-2762	59	15	individuals	individual	NOUN
ajfa-2762	59	16	tend	tend	VERB
ajfa-2762	59	17	to	to	PART
ajfa-2762	59	18	save	save	VERB
ajfa-2762	59	19	more	more	ADV
ajfa-2762	59	20	initially	initially	ADV
ajfa-2762	59	21	and	and	CCONJ
ajfa-2762	59	22	to	to	PART
ajfa-2762	59	23	consume	consume	VERB
ajfa-2762	59	24	less	less	ADJ
ajfa-2762	59	25	.	.	PUNCT
ajfa-2762	60	1	later	later	ADV
ajfa-2762	60	2	,	,	PUNCT
ajfa-2762	60	3	however	however	ADV
ajfa-2762	60	4	,	,	PUNCT
ajfa-2762	60	5	consumption	consumption	NOUN
ajfa-2762	60	6	eventually	eventually	ADV
ajfa-2762	60	7	overtakes	overtake	VERB
ajfa-2762	60	8	that	that	PRON
ajfa-2762	60	9	of	of	ADP
ajfa-2762	60	10	the	the	DET
ajfa-2762	60	11	original	original	ADJ
ajfa-2762	60	12	path	path	NOUN
ajfa-2762	60	13	,	,	PUNCT
ajfa-2762	60	14	and	and	CCONJ
ajfa-2762	60	15	there	there	PRON
ajfa-2762	60	16	is	be	VERB
ajfa-2762	60	17	higher	high	ADJ
ajfa-2762	60	18	consumption	consumption	NOUN
ajfa-2762	60	19	and	and	CCONJ
ajfa-2762	60	20	a	a	DET
ajfa-2762	60	21	greater	great	ADJ
ajfa-2762	60	22	capital	capital	NOUN
ajfa-2762	60	23	stock	stock	NOUN
ajfa-2762	60	24	.	.	PUNCT
ajfa-2762	61	1	(	(	PUNCT
ajfa-2762	61	2	fullerton	fullerton	PROPN
ajfa-2762	61	3	,	,	PUNCT
ajfa-2762	61	4	shoven	shoven	NOUN
ajfa-2762	61	5	and	and	CCONJ
ajfa-2762	61	6	whalley	whalley	NOUN
ajfa-2762	61	7	,	,	PUNCT
ajfa-2762	61	8	1983	1983	NUM
ajfa-2762	61	9	)	)	PUNCT
ajfa-2762	61	10	.	.	PUNCT
ajfa-2762	62	1	inflation	inflation	NOUN
ajfa-2762	62	2	has	have	VERB
ajfa-2762	62	3	many	many	ADJ
ajfa-2762	62	4	drivers	driver	NOUN
ajfa-2762	62	5	.	.	PUNCT
ajfa-2762	63	1	retail	retail	ADJ
ajfa-2762	63	2	price	price	NOUN
ajfa-2762	63	3	increase	increase	NOUN
ajfa-2762	63	4	is	be	AUX
ajfa-2762	63	5	a	a	DET
ajfa-2762	63	6	major	major	ADJ
ajfa-2762	63	7	one	one	NOUN
ajfa-2762	63	8	.	.	PUNCT
ajfa-2762	64	1	in	in	ADP
ajfa-2762	64	2	turn	turn	NOUN
ajfa-2762	64	3	consumer	consumer	NOUN
ajfa-2762	64	4	purchasing	purchasing	NOUN
ajfa-2762	64	5	behavior	behavior	NOUN
ajfa-2762	64	6	effects	effect	VERB
ajfa-2762	64	7	retail	retail	ADJ
ajfa-2762	64	8	prices	price	NOUN
ajfa-2762	64	9	.	.	PUNCT
ajfa-2762	65	1	consumers	consumer	NOUN
ajfa-2762	65	2	may	may	AUX
ajfa-2762	65	3	alter	alter	VERB
ajfa-2762	65	4	their	their	PRON
ajfa-2762	65	5	buying	buying	NOUN
ajfa-2762	65	6	behavior	behavior	NOUN
ajfa-2762	65	7	at	at	ADP
ajfa-2762	65	8	two	two	NUM
ajfa-2762	65	9	sets	set	NOUN
ajfa-2762	65	10	of	of	ADP
ajfa-2762	65	11	different	different	ADJ
ajfa-2762	65	12	times	time	NOUN
ajfa-2762	65	13	.	.	PUNCT
ajfa-2762	66	1	the	the	DET
ajfa-2762	66	2	first	first	ADJ
ajfa-2762	66	3	time	time	NOUN
ajfa-2762	66	4	a	a	DET
ajfa-2762	66	5	vat	vat	NOUN
ajfa-2762	66	6	would	would	AUX
ajfa-2762	66	7	be	be	AUX
ajfa-2762	66	8	at	at	ADP
ajfa-2762	66	9	the	the	DET
ajfa-2762	66	10	time	time	NOUN
ajfa-2762	66	11	of	of	ADP
ajfa-2762	66	12	the	the	DET
ajfa-2762	66	13	introduction	introduction	NOUN
ajfa-2762	66	14	the	the	DET
ajfa-2762	66	15	vat	vat	NOUN
ajfa-2762	66	16	.	.	PUNCT
ajfa-2762	67	1	the	the	DET
ajfa-2762	67	2	other	other	ADJ
ajfa-2762	67	3	times	time	NOUN
ajfa-2762	67	4	would	would	AUX
ajfa-2762	67	5	be	be	AUX
ajfa-2762	67	6	when	when	SCONJ
ajfa-2762	67	7	the	the	DET
ajfa-2762	67	8	vat	vat	NOUN
ajfa-2762	67	9	rate	rate	NOUN
ajfa-2762	67	10	changes	change	NOUN
ajfa-2762	67	11	.	.	PUNCT
ajfa-2762	68	1	there	there	PRON
ajfa-2762	68	2	have	have	AUX
ajfa-2762	68	3	been	be	AUX
ajfa-2762	68	4	few	few	ADJ
ajfa-2762	68	5	studies	study	NOUN
ajfa-2762	68	6	on	on	ADP
ajfa-2762	68	7	the	the	DET
ajfa-2762	68	8	effect	effect	NOUN
ajfa-2762	68	9	of	of	ADP
ajfa-2762	68	10	vat	vat	NOUN
ajfa-2762	68	11	on	on	ADP
ajfa-2762	68	12	consumer	consumer	NOUN
ajfa-2762	68	13	retail	retail	ADJ
ajfa-2762	68	14	spending	spending	NOUN
ajfa-2762	68	15	behavior	behavior	NOUN
ajfa-2762	68	16	.	.	PUNCT
ajfa-2762	69	1	barrell	barrell	NOUN
ajfa-2762	69	2	and	and	CCONJ
ajfa-2762	69	3	weale	weale	PROPN
ajfa-2762	69	4	(	(	PUNCT
ajfa-2762	69	5	2009	2009	NUM
ajfa-2762	69	6	)	)	PUNCT
ajfa-2762	69	7	,	,	PUNCT
ajfa-2762	69	8	looking	look	VERB
ajfa-2762	69	9	at	at	ADP
ajfa-2762	69	10	quarterly	quarterly	ADJ
ajfa-2762	69	11	data	datum	NOUN
ajfa-2762	69	12	,	,	PUNCT
ajfa-2762	69	13	found	find	VERB
ajfa-2762	69	14	weak	weak	ADJ
ajfa-2762	69	15	evidence	evidence	NOUN
ajfa-2762	69	16	of	of	ADP
ajfa-2762	69	17	changes	change	NOUN
ajfa-2762	69	18	in	in	ADP
ajfa-2762	69	19	consumer	consumer	NOUN
ajfa-2762	69	20	behavior	behavior	NOUN
ajfa-2762	69	21	when	when	SCONJ
ajfa-2762	69	22	the	the	DET
ajfa-2762	69	23	european	european	ADJ
ajfa-2762	69	24	countries	country	NOUN
ajfa-2762	69	25	reduced	reduce	VERB
ajfa-2762	69	26	their	their	PRON
ajfa-2762	69	27	vat	vat	NOUN
ajfa-2762	69	28	rates	rate	NOUN
ajfa-2762	69	29	.	.	PUNCT
ajfa-2762	70	1	when	when	SCONJ
ajfa-2762	70	2	the	the	DET
ajfa-2762	70	3	u.k	u.k	PROPN
ajfa-2762	70	4	.	.	PROPN
ajfa-2762	70	5	announced	announce	VERB
ajfa-2762	70	6	that	that	SCONJ
ajfa-2762	70	7	hot	hot	ADJ
ajfa-2762	70	8	foods	food	NOUN
ajfa-2762	70	9	sold	sell	VERB
ajfa-2762	70	10	retail	retail	NOUN
ajfa-2762	70	11	would	would	AUX
ajfa-2762	70	12	attract	attract	VERB
ajfa-2762	70	13	vat	vat	NOUN
ajfa-2762	70	14	,	,	PUNCT
ajfa-2762	70	15	the	the	DET
ajfa-2762	70	16	market	market	NOUN
ajfa-2762	70	17	value	value	NOUN
ajfa-2762	70	18	of	of	ADP
ajfa-2762	70	19	greggs	greggs	PROPN
ajfa-2762	70	20	,	,	PUNCT
ajfa-2762	70	21	a	a	DET
ajfa-2762	70	22	bakery	bakery	NOUN
ajfa-2762	70	23	that	that	PRON
ajfa-2762	70	24	sells	sell	VERB
ajfa-2762	70	25	hot	hot	ADJ
ajfa-2762	70	26	sausage	sausage	NOUN
ajfa-2762	70	27	rolls	roll	NOUN
ajfa-2762	70	28	and	and	CCONJ
ajfa-2762	70	29	other	other	ADJ
ajfa-2762	70	30	baked	baked	ADJ
ajfa-2762	70	31	goods	good	NOUN
ajfa-2762	70	32	,	,	PUNCT
ajfa-2762	70	33	dropped	drop	VERB
ajfa-2762	70	34	by	by	ADP
ajfa-2762	70	35	£	£	SYM
ajfa-2762	70	36	20	20	NUM
ajfa-2762	70	37	(	(	PUNCT
ajfa-2762	70	38	$	$	SYM
ajfa-2762	70	39	32	32	NUM
ajfa-2762	70	40	)	)	PUNCT
ajfa-2762	70	41	million	million	NUM
ajfa-2762	70	42	(	(	PUNCT
ajfa-2762	70	43	wallop	wallop	NOUN
ajfa-2762	70	44	and	and	CCONJ
ajfa-2762	70	45	chan	chan	PROPN
ajfa-2762	70	46	,	,	PUNCT
ajfa-2762	70	47	2012	2012	NUM
ajfa-2762	70	48	)	)	PUNCT
ajfa-2762	70	49	.	.	PUNCT
ajfa-2762	71	1	since	since	SCONJ
ajfa-2762	71	2	share	share	NOUN
ajfa-2762	71	3	prices	price	NOUN
ajfa-2762	71	4	are	be	AUX
ajfa-2762	71	5	the	the	DET
ajfa-2762	71	6	present	present	ADJ
ajfa-2762	71	7	asian	asian	ADJ
ajfa-2762	71	8	journal	journal	NOUN
ajfa-2762	71	9	of	of	ADP
ajfa-2762	71	10	finance	finance	PROPN
ajfa-2762	71	11	&	&	CCONJ
ajfa-2762	71	12	accounting	accounting	PROPN
ajfa-2762	71	13	issn	issn	PROPN
ajfa-2762	71	14	1946	1946	NUM
ajfa-2762	71	15	-	-	PUNCT
ajfa-2762	71	16	052x	052x	NOUN
ajfa-2762	71	17	2013	2013	NUM
ajfa-2762	71	18	,	,	PUNCT
ajfa-2762	71	19	vol	vol	NOUN
ajfa-2762	71	20	.	.	PROPN
ajfa-2762	71	21	5	5	NUM
ajfa-2762	71	22	,	,	PUNCT
ajfa-2762	71	23	no	no	INTJ
ajfa-2762	71	24	.	.	NOUN
ajfa-2762	71	25	1	1	NUM
ajfa-2762	71	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	71	27	4	4	NUM
ajfa-2762	71	28	value	value	NOUN
ajfa-2762	71	29	of	of	ADP
ajfa-2762	71	30	expected	expect	VERB
ajfa-2762	71	31	future	future	ADJ
ajfa-2762	71	32	earnings	earning	NOUN
ajfa-2762	71	33	,	,	PUNCT
ajfa-2762	71	34	this	this	PRON
ajfa-2762	71	35	indicates	indicate	VERB
ajfa-2762	71	36	that	that	SCONJ
ajfa-2762	71	37	the	the	DET
ajfa-2762	71	38	market	market	NOUN
ajfa-2762	71	39	expected	expect	VERB
ajfa-2762	71	40	that	that	SCONJ
ajfa-2762	71	41	consumers	consumer	NOUN
ajfa-2762	71	42	would	would	AUX
ajfa-2762	71	43	purchase	purchase	VERB
ajfa-2762	71	44	less	less	ADJ
ajfa-2762	71	45	of	of	ADP
ajfa-2762	71	46	greggs	greggs	NOUN
ajfa-2762	71	47	’	'	PUNCT
ajfa-2762	71	48	goods	good	NOUN
ajfa-2762	71	49	.	.	PUNCT
ajfa-2762	72	1	this	this	DET
ajfa-2762	72	2	study	study	NOUN
ajfa-2762	72	3	examines	examine	VERB
ajfa-2762	72	4	retail	retail	ADJ
ajfa-2762	72	5	volume	volume	NOUN
ajfa-2762	72	6	both	both	CCONJ
ajfa-2762	72	7	at	at	ADP
ajfa-2762	72	8	the	the	DET
ajfa-2762	72	9	introduction	introduction	NOUN
ajfa-2762	72	10	of	of	ADP
ajfa-2762	72	11	a	a	DET
ajfa-2762	72	12	national	national	ADJ
ajfa-2762	72	13	consumption	consumption	NOUN
ajfa-2762	72	14	tax	tax	NOUN
ajfa-2762	72	15	and	and	CCONJ
ajfa-2762	72	16	at	at	ADP
ajfa-2762	72	17	the	the	DET
ajfa-2762	72	18	times	time	NOUN
ajfa-2762	72	19	the	the	DET
ajfa-2762	72	20	tax	tax	NOUN
ajfa-2762	72	21	rate	rate	NOUN
ajfa-2762	72	22	is	be	AUX
ajfa-2762	72	23	changed	change	VERB
ajfa-2762	72	24	.	.	PUNCT
ajfa-2762	73	1	some	some	DET
ajfa-2762	73	2	insight	insight	NOUN
ajfa-2762	73	3	for	for	ADP
ajfa-2762	73	4	the	the	DET
ajfa-2762	73	5	us	us	PROPN
ajfa-2762	73	6	can	can	AUX
ajfa-2762	73	7	be	be	AUX
ajfa-2762	73	8	obtained	obtain	VERB
ajfa-2762	73	9	by	by	ADP
ajfa-2762	73	10	observing	observe	VERB
ajfa-2762	73	11	consumer	consumer	NOUN
ajfa-2762	73	12	behavior	behavior	NOUN
ajfa-2762	73	13	in	in	ADP
ajfa-2762	73	14	the	the	DET
ajfa-2762	73	15	uk	uk	PROPN
ajfa-2762	73	16	and	and	CCONJ
ajfa-2762	73	17	canada	canada	PROPN
ajfa-2762	73	18	,	,	PUNCT
ajfa-2762	73	19	countries	country	NOUN
ajfa-2762	73	20	which	which	PRON
ajfa-2762	73	21	have	have	VERB
ajfa-2762	73	22	similar	similar	ADJ
ajfa-2762	73	23	economies	economy	NOUN
ajfa-2762	73	24	to	to	ADP
ajfa-2762	73	25	the	the	DET
ajfa-2762	73	26	us	us	PROPN
ajfa-2762	73	27	.	.	PUNCT
ajfa-2762	74	1	research	research	NOUN
ajfa-2762	74	2	questions	question	NOUN
ajfa-2762	74	3	this	this	DET
ajfa-2762	74	4	study	study	NOUN
ajfa-2762	74	5	is	be	AUX
ajfa-2762	74	6	designed	design	VERB
ajfa-2762	74	7	to	to	PART
ajfa-2762	74	8	extend	extend	VERB
ajfa-2762	74	9	prior	prior	ADJ
ajfa-2762	74	10	research	research	NOUN
ajfa-2762	74	11	by	by	ADP
ajfa-2762	74	12	investigating	investigate	VERB
ajfa-2762	74	13	the	the	DET
ajfa-2762	74	14	following	follow	VERB
ajfa-2762	74	15	questions	question	NOUN
ajfa-2762	74	16	:	:	PUNCT
ajfa-2762	74	17	a	a	X
ajfa-2762	74	18	)	)	PUNCT
ajfa-2762	74	19	did	do	VERB
ajfa-2762	74	20	the	the	DET
ajfa-2762	74	21	introduction	introduction	NOUN
ajfa-2762	74	22	of	of	ADP
ajfa-2762	74	23	a	a	DET
ajfa-2762	74	24	national	national	ADJ
ajfa-2762	74	25	value	value	NOUN
ajfa-2762	74	26	-	-	PUNCT
ajfa-2762	74	27	added	add	VERB
ajfa-2762	74	28	tax	tax	NOUN
ajfa-2762	74	29	result	result	NOUN
ajfa-2762	74	30	in	in	ADP
ajfa-2762	74	31	a	a	DET
ajfa-2762	74	32	decrease	decrease	NOUN
ajfa-2762	74	33	in	in	ADP
ajfa-2762	74	34	the	the	DET
ajfa-2762	74	35	retail	retail	ADJ
ajfa-2762	74	36	volume	volume	NOUN
ajfa-2762	74	37	index	index	NOUN
ajfa-2762	74	38	in	in	ADP
ajfa-2762	74	39	the	the	DET
ajfa-2762	74	40	united	united	PROPN
ajfa-2762	74	41	kingdom	kingdom	PROPN
ajfa-2762	74	42	and	and	CCONJ
ajfa-2762	74	43	canada	canada	PROPN
ajfa-2762	74	44	?	?	PUNCT
ajfa-2762	75	1	b	b	X
ajfa-2762	75	2	)	)	PUNCT
ajfa-2762	75	3	did	do	VERB
ajfa-2762	75	4	any	any	DET
ajfa-2762	75	5	increase	increase	NOUN
ajfa-2762	75	6	(	(	PUNCT
ajfa-2762	75	7	decrease	decrease	NOUN
ajfa-2762	75	8	)	)	PUNCT
ajfa-2762	75	9	in	in	ADP
ajfa-2762	75	10	the	the	DET
ajfa-2762	75	11	rate	rate	NOUN
ajfa-2762	75	12	of	of	ADP
ajfa-2762	75	13	a	a	DET
ajfa-2762	75	14	national	national	ADJ
ajfa-2762	75	15	value	value	NOUN
ajfa-2762	75	16	-	-	PUNCT
ajfa-2762	75	17	added	add	VERB
ajfa-2762	75	18	tax	tax	NOUN
ajfa-2762	75	19	result	result	NOUN
ajfa-2762	75	20	in	in	ADP
ajfa-2762	75	21	a	a	DET
ajfa-2762	75	22	decrease	decrease	NOUN
ajfa-2762	75	23	(	(	PUNCT
ajfa-2762	75	24	increase	increase	NOUN
ajfa-2762	75	25	)	)	PUNCT
ajfa-2762	75	26	in	in	ADP
ajfa-2762	75	27	the	the	DET
ajfa-2762	75	28	retail	retail	ADJ
ajfa-2762	75	29	volume	volume	NOUN
ajfa-2762	75	30	index	index	NOUN
ajfa-2762	75	31	of	of	ADP
ajfa-2762	75	32	the	the	DET
ajfa-2762	75	33	united	united	PROPN
ajfa-2762	75	34	kingdom	kingdom	PROPN
ajfa-2762	75	35	and	and	CCONJ
ajfa-2762	75	36	canada	canada	PROPN
ajfa-2762	75	37	?	?	PUNCT
ajfa-2762	76	1	methodology	methodology	NOUN
ajfa-2762	76	2	many	many	ADJ
ajfa-2762	76	3	factors	factor	NOUN
ajfa-2762	76	4	influence	influence	VERB
ajfa-2762	76	5	how	how	SCONJ
ajfa-2762	76	6	consumers	consumer	NOUN
ajfa-2762	76	7	spend	spend	VERB
ajfa-2762	76	8	.	.	PUNCT
ajfa-2762	77	1	to	to	PART
ajfa-2762	77	2	look	look	VERB
ajfa-2762	77	3	at	at	ADP
ajfa-2762	77	4	the	the	DET
ajfa-2762	77	5	possible	possible	ADJ
ajfa-2762	77	6	effect	effect	NOUN
ajfa-2762	77	7	of	of	ADP
ajfa-2762	77	8	the	the	DET
ajfa-2762	77	9	introduction	introduction	NOUN
ajfa-2762	77	10	,	,	PUNCT
ajfa-2762	77	11	and	and	CCONJ
ajfa-2762	77	12	rate	rate	NOUN
ajfa-2762	77	13	changes	change	NOUN
ajfa-2762	77	14	,	,	PUNCT
ajfa-2762	77	15	of	of	ADP
ajfa-2762	77	16	a	a	DET
ajfa-2762	77	17	vat	vat	NOUN
ajfa-2762	77	18	on	on	ADP
ajfa-2762	77	19	consumer	consumer	NOUN
ajfa-2762	77	20	behavior	behavior	NOUN
ajfa-2762	77	21	,	,	PUNCT
ajfa-2762	77	22	it	it	PRON
ajfa-2762	77	23	is	be	AUX
ajfa-2762	77	24	necessary	necessary	ADJ
ajfa-2762	77	25	to	to	PART
ajfa-2762	77	26	observe	observe	VERB
ajfa-2762	77	27	the	the	DET
ajfa-2762	77	28	behavior	behavior	NOUN
ajfa-2762	77	29	as	as	ADV
ajfa-2762	77	30	close	close	ADV
ajfa-2762	77	31	to	to	ADP
ajfa-2762	77	32	the	the	DET
ajfa-2762	77	33	change	change	NOUN
ajfa-2762	77	34	as	as	ADP
ajfa-2762	77	35	possible	possible	ADJ
ajfa-2762	77	36	.	.	PUNCT
ajfa-2762	78	1	otherwise	otherwise	ADV
ajfa-2762	78	2	,	,	PUNCT
ajfa-2762	78	3	it	it	PRON
ajfa-2762	78	4	would	would	AUX
ajfa-2762	78	5	be	be	AUX
ajfa-2762	78	6	difficult	difficult	ADJ
ajfa-2762	78	7	to	to	PART
ajfa-2762	78	8	make	make	VERB
ajfa-2762	78	9	the	the	DET
ajfa-2762	78	10	case	case	NOUN
ajfa-2762	78	11	that	that	SCONJ
ajfa-2762	78	12	it	it	PRON
ajfa-2762	78	13	was	be	AUX
ajfa-2762	78	14	the	the	DET
ajfa-2762	78	15	change	change	NOUN
ajfa-2762	78	16	that	that	PRON
ajfa-2762	78	17	caused	cause	VERB
ajfa-2762	78	18	or	or	CCONJ
ajfa-2762	78	19	impacted	impact	VERB
ajfa-2762	78	20	the	the	DET
ajfa-2762	78	21	change	change	NOUN
ajfa-2762	78	22	in	in	ADP
ajfa-2762	78	23	behavior	behavior	NOUN
ajfa-2762	78	24	.	.	PUNCT
ajfa-2762	79	1	retail	retail	ADJ
ajfa-2762	79	2	volume	volume	NOUN
ajfa-2762	79	3	data	datum	NOUN
ajfa-2762	79	4	are	be	AUX
ajfa-2762	79	5	generally	generally	ADV
ajfa-2762	79	6	given	give	VERB
ajfa-2762	79	7	as	as	ADP
ajfa-2762	79	8	annual	annual	ADJ
ajfa-2762	79	9	and	and	CCONJ
ajfa-2762	79	10	quarterly	quarterly	ADJ
ajfa-2762	79	11	means	mean	NOUN
ajfa-2762	79	12	.	.	PUNCT
ajfa-2762	80	1	these	these	DET
ajfa-2762	80	2	time	time	NOUN
ajfa-2762	80	3	periods	period	NOUN
ajfa-2762	80	4	are	be	AUX
ajfa-2762	80	5	too	too	ADV
ajfa-2762	80	6	long	long	ADJ
ajfa-2762	80	7	to	to	PART
ajfa-2762	80	8	make	make	VERB
ajfa-2762	80	9	a	a	DET
ajfa-2762	80	10	reasonable	reasonable	ADJ
ajfa-2762	80	11	case	case	NOUN
ajfa-2762	80	12	for	for	ADP
ajfa-2762	80	13	the	the	DET
ajfa-2762	80	14	analysis	analysis	NOUN
ajfa-2762	80	15	.	.	PUNCT
ajfa-2762	81	1	fortunately	fortunately	ADV
ajfa-2762	81	2	,	,	PUNCT
ajfa-2762	81	3	the	the	DET
ajfa-2762	81	4	organization	organization	NOUN
ajfa-2762	81	5	of	of	ADP
ajfa-2762	81	6	economic	economic	ADJ
ajfa-2762	81	7	co	co	NOUN
ajfa-2762	81	8	-	-	NOUN
ajfa-2762	81	9	operation	operation	NOUN
ajfa-2762	81	10	and	and	CCONJ
ajfa-2762	81	11	development	development	NOUN
ajfa-2762	81	12	(	(	PUNCT
ajfa-2762	81	13	oecd	oecd	PROPN
ajfa-2762	81	14	,	,	PUNCT
ajfa-2762	81	15	1960	1960	NUM
ajfa-2762	81	16	-	-	SYM
ajfa-2762	81	17	2008	2008	NUM
ajfa-2762	81	18	)	)	PUNCT
ajfa-2762	81	19	does	do	AUX
ajfa-2762	81	20	have	have	VERB
ajfa-2762	81	21	data	datum	NOUN
ajfa-2762	81	22	on	on	ADP
ajfa-2762	81	23	retail	retail	ADJ
ajfa-2762	81	24	volume	volume	NOUN
ajfa-2762	81	25	on	on	ADP
ajfa-2762	81	26	a	a	DET
ajfa-2762	81	27	monthly	monthly	ADJ
ajfa-2762	81	28	basis	basis	NOUN
ajfa-2762	81	29	for	for	ADP
ajfa-2762	81	30	the	the	DET
ajfa-2762	81	31	us	us	PROPN
ajfa-2762	81	32	,	,	PUNCT
ajfa-2762	81	33	uk	uk	PROPN
ajfa-2762	81	34	and	and	CCONJ
ajfa-2762	81	35	canada	canada	PROPN
ajfa-2762	81	36	.	.	PUNCT
ajfa-2762	82	1	data	datum	NOUN
ajfa-2762	82	2	from	from	ADP
ajfa-2762	82	3	the	the	DET
ajfa-2762	82	4	oecd	oecd	PROPN
ajfa-2762	82	5	,	,	PUNCT
ajfa-2762	82	6	main	main	ADJ
ajfa-2762	82	7	economic	economic	ADJ
ajfa-2762	82	8	indicators	indicator	NOUN
ajfa-2762	82	9	are	be	AUX
ajfa-2762	82	10	used	use	VERB
ajfa-2762	82	11	in	in	ADP
ajfa-2762	82	12	all	all	DET
ajfa-2762	82	13	the	the	DET
ajfa-2762	82	14	graphs	graph	NOUN
ajfa-2762	82	15	.	.	PUNCT
ajfa-2762	83	1	an	an	DET
ajfa-2762	83	2	event	event	NOUN
ajfa-2762	83	3	-	-	PUNCT
ajfa-2762	83	4	type	type	NOUN
ajfa-2762	83	5	statistical	statistical	ADJ
ajfa-2762	83	6	study	study	NOUN
ajfa-2762	83	7	would	would	AUX
ajfa-2762	83	8	be	be	AUX
ajfa-2762	83	9	the	the	DET
ajfa-2762	83	10	best	good	ADJ
ajfa-2762	83	11	way	way	NOUN
ajfa-2762	83	12	of	of	ADP
ajfa-2762	83	13	analyzing	analyze	VERB
ajfa-2762	83	14	the	the	DET
ajfa-2762	83	15	behavioral	behavioral	ADJ
ajfa-2762	83	16	changes	change	NOUN
ajfa-2762	83	17	of	of	ADP
ajfa-2762	83	18	consumers	consumer	NOUN
ajfa-2762	83	19	due	due	ADP
ajfa-2762	83	20	to	to	ADP
ajfa-2762	83	21	the	the	DET
ajfa-2762	83	22	vat	vat	NOUN
ajfa-2762	83	23	introduction	introduction	NOUN
ajfa-2762	83	24	or	or	CCONJ
ajfa-2762	83	25	change	change	NOUN
ajfa-2762	83	26	in	in	ADP
ajfa-2762	83	27	rate	rate	NOUN
ajfa-2762	83	28	.	.	PUNCT
ajfa-2762	84	1	however	however	ADV
ajfa-2762	84	2	,	,	PUNCT
ajfa-2762	84	3	due	due	ADP
ajfa-2762	84	4	to	to	ADP
ajfa-2762	84	5	the	the	DET
ajfa-2762	84	6	limited	limited	ADJ
ajfa-2762	84	7	observations	observation	NOUN
ajfa-2762	84	8	(	(	PUNCT
ajfa-2762	84	9	n	n	CCONJ
ajfa-2762	84	10	)	)	PUNCT
ajfa-2762	84	11	,	,	PUNCT
ajfa-2762	84	12	formal	formal	ADJ
ajfa-2762	84	13	statistical	statistical	ADJ
ajfa-2762	84	14	analysis	analysis	NOUN
ajfa-2762	84	15	would	would	AUX
ajfa-2762	84	16	not	not	PART
ajfa-2762	84	17	be	be	AUX
ajfa-2762	84	18	meaningful	meaningful	ADJ
ajfa-2762	84	19	.	.	PUNCT
ajfa-2762	85	1	this	this	DET
ajfa-2762	85	2	paper	paper	NOUN
ajfa-2762	85	3	,	,	PUNCT
ajfa-2762	85	4	instead	instead	ADV
ajfa-2762	85	5	,	,	PUNCT
ajfa-2762	85	6	presents	present	VERB
ajfa-2762	85	7	a	a	DET
ajfa-2762	85	8	graphical	graphical	ADJ
ajfa-2762	85	9	descriptive	descriptive	ADJ
ajfa-2762	85	10	analysis	analysis	NOUN
ajfa-2762	85	11	.	.	PUNCT
ajfa-2762	86	1	each	each	DET
ajfa-2762	86	2	introduction	introduction	NOUN
ajfa-2762	86	3	of	of	ADP
ajfa-2762	86	4	,	,	PUNCT
ajfa-2762	86	5	or	or	CCONJ
ajfa-2762	86	6	change	change	NOUN
ajfa-2762	86	7	in	in	ADP
ajfa-2762	86	8	the	the	DET
ajfa-2762	86	9	rate	rate	NOUN
ajfa-2762	86	10	,	,	PUNCT
ajfa-2762	86	11	of	of	ADP
ajfa-2762	86	12	the	the	DET
ajfa-2762	86	13	vat	vat	NOUN
ajfa-2762	86	14	will	will	AUX
ajfa-2762	86	15	have	have	VERB
ajfa-2762	86	16	two	two	NUM
ajfa-2762	86	17	graphs	graph	NOUN
ajfa-2762	86	18	.	.	PUNCT
ajfa-2762	87	1	the	the	DET
ajfa-2762	87	2	first	first	ADJ
ajfa-2762	87	3	graph	graph	NOUN
ajfa-2762	87	4	will	will	AUX
ajfa-2762	87	5	show	show	VERB
ajfa-2762	87	6	the	the	DET
ajfa-2762	87	7	level	level	NOUN
ajfa-2762	87	8	of	of	ADP
ajfa-2762	87	9	retail	retail	ADJ
ajfa-2762	87	10	sales	sale	NOUN
ajfa-2762	87	11	in	in	ADP
ajfa-2762	87	12	the	the	DET
ajfa-2762	87	13	particular	particular	ADJ
ajfa-2762	87	14	month	month	NOUN
ajfa-2762	87	15	.	.	PUNCT
ajfa-2762	88	1	these	these	DET
ajfa-2762	88	2	sales	sale	NOUN
ajfa-2762	88	3	are	be	AUX
ajfa-2762	88	4	scaled	scale	VERB
ajfa-2762	88	5	so	so	SCONJ
ajfa-2762	88	6	that	that	SCONJ
ajfa-2762	88	7	the	the	DET
ajfa-2762	88	8	average	average	NOUN
ajfa-2762	88	9	of	of	ADP
ajfa-2762	88	10	the	the	DET
ajfa-2762	88	11	year	year	NOUN
ajfa-2762	88	12	2000	2000	NUM
ajfa-2762	88	13	is	be	AUX
ajfa-2762	88	14	100	100	NUM
ajfa-2762	88	15	.	.	PUNCT
ajfa-2762	89	1	this	this	PRON
ajfa-2762	89	2	makes	make	VERB
ajfa-2762	89	3	comparisons	comparison	NOUN
ajfa-2762	89	4	more	more	ADV
ajfa-2762	89	5	insightful	insightful	ADJ
ajfa-2762	89	6	.	.	PUNCT
ajfa-2762	90	1	however	however	ADV
ajfa-2762	90	2	,	,	PUNCT
ajfa-2762	90	3	the	the	DET
ajfa-2762	90	4	observation	observation	NOUN
ajfa-2762	90	5	of	of	ADP
ajfa-2762	90	6	retail	retail	ADJ
ajfa-2762	90	7	volume	volume	NOUN
ajfa-2762	90	8	does	do	AUX
ajfa-2762	90	9	not	not	PART
ajfa-2762	90	10	take	take	VERB
ajfa-2762	90	11	into	into	ADP
ajfa-2762	90	12	account	account	NOUN
ajfa-2762	90	13	any	any	DET
ajfa-2762	90	14	seasonality	seasonality	NOUN
ajfa-2762	90	15	.	.	PUNCT
ajfa-2762	91	1	thus	thus	ADV
ajfa-2762	91	2	,	,	PUNCT
ajfa-2762	91	3	the	the	DET
ajfa-2762	91	4	second	second	ADJ
ajfa-2762	91	5	graph	graph	NOUN
ajfa-2762	91	6	shows	show	VERB
ajfa-2762	91	7	the	the	DET
ajfa-2762	91	8	percentage	percentage	NOUN
ajfa-2762	91	9	change	change	NOUN
ajfa-2762	91	10	in	in	ADP
ajfa-2762	91	11	the	the	DET
ajfa-2762	91	12	month	month	NOUN
ajfa-2762	91	13	from	from	ADP
ajfa-2762	91	14	the	the	DET
ajfa-2762	91	15	same	same	ADJ
ajfa-2762	91	16	month	month	NOUN
ajfa-2762	91	17	in	in	ADP
ajfa-2762	91	18	the	the	DET
ajfa-2762	91	19	prior	prior	ADJ
ajfa-2762	91	20	year	year	NOUN
ajfa-2762	91	21	.	.	PUNCT
ajfa-2762	92	1	for	for	ADP
ajfa-2762	92	2	example	example	NOUN
ajfa-2762	92	3	,	,	PUNCT
ajfa-2762	92	4	the	the	DET
ajfa-2762	92	5	percentage	percentage	NOUN
ajfa-2762	92	6	change	change	NOUN
ajfa-2762	92	7	for	for	ADP
ajfa-2762	92	8	april	april	PROPN
ajfa-2762	92	9	1973	1973	NUM
ajfa-2762	92	10	is	be	AUX
ajfa-2762	92	11	the	the	DET
ajfa-2762	92	12	change	change	NOUN
ajfa-2762	92	13	of	of	ADP
ajfa-2762	92	14	the	the	DET
ajfa-2762	92	15	retail	retail	ADJ
ajfa-2762	92	16	volume	volume	NOUN
ajfa-2762	92	17	in	in	ADP
ajfa-2762	92	18	april	april	PROPN
ajfa-2762	92	19	1973	1973	NUM
ajfa-2762	92	20	from	from	ADP
ajfa-2762	92	21	the	the	DET
ajfa-2762	92	22	retail	retail	ADJ
ajfa-2762	92	23	volume	volume	NOUN
ajfa-2762	92	24	of	of	ADP
ajfa-2762	92	25	april	april	PROPN
ajfa-2762	92	26	1972	1972	NUM
ajfa-2762	92	27	,	,	PUNCT
ajfa-2762	92	28	as	as	ADP
ajfa-2762	92	29	a	a	DET
ajfa-2762	92	30	percentage	percentage	NOUN
ajfa-2762	92	31	.	.	PUNCT
ajfa-2762	93	1	this	this	PRON
ajfa-2762	93	2	would	would	AUX
ajfa-2762	93	3	account	account	VERB
ajfa-2762	93	4	for	for	ADP
ajfa-2762	93	5	any	any	DET
ajfa-2762	93	6	variation	variation	NOUN
ajfa-2762	93	7	in	in	ADP
ajfa-2762	93	8	retail	retail	ADJ
ajfa-2762	93	9	volume	volume	NOUN
ajfa-2762	93	10	due	due	ADP
ajfa-2762	93	11	to	to	ADP
ajfa-2762	93	12	seasonality	seasonality	NOUN
ajfa-2762	93	13	.	.	PUNCT
ajfa-2762	94	1	as	as	SCONJ
ajfa-2762	94	2	consumer	consumer	NOUN
ajfa-2762	94	3	behavior	behavior	NOUN
ajfa-2762	94	4	is	be	AUX
ajfa-2762	94	5	subject	subject	ADJ
ajfa-2762	94	6	to	to	ADP
ajfa-2762	94	7	many	many	ADJ
ajfa-2762	94	8	factors	factor	NOUN
ajfa-2762	94	9	other	other	ADJ
ajfa-2762	94	10	than	than	ADP
ajfa-2762	94	11	consumption	consumption	NOUN
ajfa-2762	94	12	taxes	taxis	NOUN
ajfa-2762	94	13	,	,	PUNCT
ajfa-2762	94	14	the	the	DET
ajfa-2762	94	15	graphs	graph	NOUN
ajfa-2762	94	16	will	will	AUX
ajfa-2762	94	17	show	show	VERB
ajfa-2762	94	18	the	the	DET
ajfa-2762	94	19	three	three	NUM
ajfa-2762	94	20	months	month	NOUN
ajfa-2762	94	21	before	before	ADP
ajfa-2762	94	22	the	the	DET
ajfa-2762	94	23	introduction	introduction	NOUN
ajfa-2762	94	24	(	(	PUNCT
ajfa-2762	94	25	or	or	CCONJ
ajfa-2762	94	26	rate	rate	NOUN
ajfa-2762	94	27	change	change	NOUN
ajfa-2762	94	28	)	)	PUNCT
ajfa-2762	94	29	,	,	PUNCT
ajfa-2762	94	30	the	the	DET
ajfa-2762	94	31	month	month	NOUN
ajfa-2762	94	32	of	of	ADP
ajfa-2762	94	33	the	the	DET
ajfa-2762	94	34	introduction	introduction	NOUN
ajfa-2762	94	35	or	or	CCONJ
ajfa-2762	94	36	rate	rate	NOUN
ajfa-2762	94	37	change	change	NOUN
ajfa-2762	94	38	and	and	CCONJ
ajfa-2762	94	39	the	the	DET
ajfa-2762	94	40	three	three	NUM
ajfa-2762	94	41	months	month	NOUN
ajfa-2762	94	42	after	after	ADV
ajfa-2762	94	43	.	.	PUNCT
ajfa-2762	95	1	that	that	PRON
ajfa-2762	95	2	is	is	ADV
ajfa-2762	95	3	,	,	PUNCT
ajfa-2762	95	4	there	there	PRON
ajfa-2762	95	5	will	will	AUX
ajfa-2762	95	6	be	be	AUX
ajfa-2762	95	7	seven	seven	NUM
ajfa-2762	95	8	months	month	NOUN
ajfa-2762	95	9	observed	observe	VERB
ajfa-2762	95	10	in	in	ADP
ajfa-2762	95	11	each	each	DET
ajfa-2762	95	12	graph	graph	NOUN
ajfa-2762	95	13	.	.	PUNCT
ajfa-2762	96	1	taking	take	VERB
ajfa-2762	96	2	both	both	DET
ajfa-2762	96	3	graphs	graph	NOUN
ajfa-2762	96	4	should	should	AUX
ajfa-2762	96	5	strengthen	strengthen	VERB
ajfa-2762	96	6	the	the	DET
ajfa-2762	96	7	conclusions	conclusion	NOUN
ajfa-2762	96	8	from	from	ADP
ajfa-2762	96	9	the	the	DET
ajfa-2762	96	10	observations	observation	NOUN
ajfa-2762	96	11	.	.	PUNCT
ajfa-2762	97	1	asian	asian	ADJ
ajfa-2762	97	2	journal	journal	PROPN
ajfa-2762	97	3	of	of	ADP
ajfa-2762	97	4	finance	finance	PROPN
ajfa-2762	97	5	&	&	CCONJ
ajfa-2762	97	6	accounting	accounting	PROPN
ajfa-2762	97	7	issn	issn	PROPN
ajfa-2762	97	8	1946	1946	NUM
ajfa-2762	97	9	-	-	PUNCT
ajfa-2762	97	10	052x	052x	NOUN
ajfa-2762	97	11	2013	2013	NUM
ajfa-2762	97	12	,	,	PUNCT
ajfa-2762	97	13	vol	vol	NOUN
ajfa-2762	97	14	.	.	PROPN
ajfa-2762	97	15	5	5	NUM
ajfa-2762	97	16	,	,	PUNCT
ajfa-2762	97	17	no	no	INTJ
ajfa-2762	97	18	.	.	NOUN
ajfa-2762	97	19	1	1	NUM
ajfa-2762	97	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	97	21	5	5	NUM
ajfa-2762	97	22	as	as	SCONJ
ajfa-2762	97	23	mentioned	mention	VERB
ajfa-2762	97	24	above	above	ADV
ajfa-2762	97	25	,	,	PUNCT
ajfa-2762	97	26	the	the	DET
ajfa-2762	97	27	uk	uk	PROPN
ajfa-2762	97	28	introduced	introduce	VERB
ajfa-2762	97	29	vat	vat	NOUN
ajfa-2762	97	30	in	in	ADP
ajfa-2762	97	31	april	april	PROPN
ajfa-2762	97	32	1973	1973	NUM
ajfa-2762	97	33	and	and	CCONJ
ajfa-2762	97	34	canada	canada	PROPN
ajfa-2762	97	35	introduced	introduce	VERB
ajfa-2762	97	36	gst	gst	NOUN
ajfa-2762	97	37	in	in	ADP
ajfa-2762	97	38	january	january	PROPN
ajfa-2762	97	39	1991	1991	NUM
ajfa-2762	97	40	.	.	PUNCT
ajfa-2762	98	1	both	both	DET
ajfa-2762	98	2	events	event	NOUN
ajfa-2762	98	3	had	have	AUX
ajfa-2762	98	4	been	be	AUX
ajfa-2762	98	5	publicized	publicize	VERB
ajfa-2762	98	6	in	in	ADP
ajfa-2762	98	7	advance	advance	NOUN
ajfa-2762	98	8	.	.	PUNCT
ajfa-2762	99	1	this	this	PRON
ajfa-2762	99	2	was	be	AUX
ajfa-2762	99	3	also	also	ADV
ajfa-2762	99	4	generally	generally	ADV
ajfa-2762	99	5	the	the	DET
ajfa-2762	99	6	case	case	NOUN
ajfa-2762	99	7	for	for	ADP
ajfa-2762	99	8	the	the	DET
ajfa-2762	99	9	changes	change	NOUN
ajfa-2762	99	10	in	in	ADP
ajfa-2762	99	11	the	the	DET
ajfa-2762	99	12	vat	vat	NOUN
ajfa-2762	99	13	(	(	PUNCT
ajfa-2762	99	14	or	or	CCONJ
ajfa-2762	99	15	gst	gst	NOUN
ajfa-2762	99	16	)	)	PUNCT
ajfa-2762	99	17	rates	rate	NOUN
ajfa-2762	99	18	.	.	PUNCT
ajfa-2762	100	1	the	the	DET
ajfa-2762	100	2	public	public	NOUN
ajfa-2762	100	3	knew	know	VERB
ajfa-2762	100	4	in	in	ADP
ajfa-2762	100	5	advance	advance	NOUN
ajfa-2762	100	6	that	that	SCONJ
ajfa-2762	100	7	the	the	DET
ajfa-2762	100	8	rate	rate	NOUN
ajfa-2762	100	9	change	change	NOUN
ajfa-2762	100	10	would	would	AUX
ajfa-2762	100	11	occur	occur	VERB
ajfa-2762	100	12	.	.	PUNCT
ajfa-2762	101	1	sometimes	sometimes	ADV
ajfa-2762	101	2	,	,	PUNCT
ajfa-2762	101	3	the	the	DET
ajfa-2762	101	4	advance	advance	NOUN
ajfa-2762	101	5	notice	notice	NOUN
ajfa-2762	101	6	was	be	AUX
ajfa-2762	101	7	some	some	DET
ajfa-2762	101	8	months	month	NOUN
ajfa-2762	101	9	;	;	PUNCT
ajfa-2762	101	10	for	for	ADP
ajfa-2762	101	11	example	example	NOUN
ajfa-2762	101	12	’	'	PUNCT
ajfa-2762	101	13	the	the	DET
ajfa-2762	101	14	new	new	ADJ
ajfa-2762	101	15	labour	labour	NOUN
ajfa-2762	101	16	party	party	NOUN
ajfa-2762	101	17	government	government	NOUN
ajfa-2762	101	18	in	in	ADP
ajfa-2762	101	19	the	the	DET
ajfa-2762	101	20	uk	uk	PROPN
ajfa-2762	101	21	announced	announce	VERB
ajfa-2762	101	22	in	in	ADP
ajfa-2762	101	23	its	its	PRON
ajfa-2762	101	24	november	november	PROPN
ajfa-2762	101	25	1974	1974	NUM
ajfa-2762	101	26	budget	budget	NOUN
ajfa-2762	101	27	that	that	PRON
ajfa-2762	101	28	it	it	PRON
ajfa-2762	101	29	would	would	AUX
ajfa-2762	101	30	introduce	introduce	VERB
ajfa-2762	101	31	the	the	DET
ajfa-2762	101	32	higher	high	ADJ
ajfa-2762	101	33	rate	rate	NOUN
ajfa-2762	101	34	tax	tax	NOUN
ajfa-2762	101	35	on	on	ADP
ajfa-2762	101	36	luxuries	luxury	NOUN
ajfa-2762	101	37	from	from	ADP
ajfa-2762	101	38	april	april	PROPN
ajfa-2762	101	39	1975	1975	NUM
ajfa-2762	101	40	.	.	PUNCT
ajfa-2762	102	1	other	other	ADJ
ajfa-2762	102	2	times	time	NOUN
ajfa-2762	102	3	the	the	DET
ajfa-2762	102	4	advance	advance	NOUN
ajfa-2762	102	5	notice	notice	NOUN
ajfa-2762	102	6	was	be	AUX
ajfa-2762	102	7	very	very	ADV
ajfa-2762	102	8	short	short	ADJ
ajfa-2762	102	9	.	.	PUNCT
ajfa-2762	103	1	the	the	DET
ajfa-2762	103	2	new	new	ADJ
ajfa-2762	103	3	conservative	conservative	ADJ
ajfa-2762	103	4	party	party	NOUN
ajfa-2762	103	5	government	government	NOUN
ajfa-2762	103	6	in	in	ADP
ajfa-2762	103	7	the	the	DET
ajfa-2762	103	8	uk	uk	PROPN
ajfa-2762	103	9	,	,	PUNCT
ajfa-2762	103	10	in	in	ADP
ajfa-2762	103	11	its	its	PRON
ajfa-2762	103	12	mid	mid	ADJ
ajfa-2762	103	13	june	june	PROPN
ajfa-2762	103	14	1979	1979	NUM
ajfa-2762	103	15	budget	budget	NOUN
ajfa-2762	103	16	,	,	PUNCT
ajfa-2762	103	17	announced	announce	VERB
ajfa-2762	103	18	the	the	DET
ajfa-2762	103	19	increase	increase	NOUN
ajfa-2762	103	20	of	of	ADP
ajfa-2762	103	21	the	the	DET
ajfa-2762	103	22	vat	vat	NOUN
ajfa-2762	103	23	rates	rate	NOUN
ajfa-2762	103	24	to	to	ADP
ajfa-2762	103	25	15	15	NUM
ajfa-2762	103	26	%	%	NOUN
ajfa-2762	103	27	(	(	PUNCT
ajfa-2762	103	28	from	from	ADP
ajfa-2762	103	29	both	both	CCONJ
ajfa-2762	103	30	the	the	DET
ajfa-2762	103	31	8	8	NUM
ajfa-2762	103	32	%	%	NOUN
ajfa-2762	103	33	standard	standard	ADJ
ajfa-2762	103	34	rate	rate	NOUN
ajfa-2762	103	35	and	and	CCONJ
ajfa-2762	103	36	the	the	DET
ajfa-2762	103	37	12.5	12.5	NUM
ajfa-2762	103	38	%	%	NOUN
ajfa-2762	103	39	higher	high	ADJ
ajfa-2762	103	40	rate	rate	NOUN
ajfa-2762	103	41	)	)	PUNCT
ajfa-2762	103	42	to	to	PART
ajfa-2762	103	43	be	be	AUX
ajfa-2762	103	44	effective	effective	ADJ
ajfa-2762	103	45	about	about	ADP
ajfa-2762	103	46	a	a	DET
ajfa-2762	103	47	week	week	NOUN
ajfa-2762	103	48	later	later	ADV
ajfa-2762	103	49	.	.	PUNCT
ajfa-2762	104	1	this	this	DET
ajfa-2762	104	2	study	study	NOUN
ajfa-2762	104	3	will	will	AUX
ajfa-2762	104	4	show	show	VERB
ajfa-2762	104	5	whether	whether	SCONJ
ajfa-2762	104	6	consumers	consumer	NOUN
ajfa-2762	104	7	made	make	VERB
ajfa-2762	104	8	their	their	PRON
ajfa-2762	104	9	strategic	strategic	ADJ
ajfa-2762	104	10	purchasing	purchasing	NOUN
ajfa-2762	104	11	choices	choice	NOUN
ajfa-2762	104	12	,	,	PUNCT
ajfa-2762	104	13	having	have	VERB
ajfa-2762	104	14	prior	prior	ADJ
ajfa-2762	104	15	knowledge	knowledge	NOUN
ajfa-2762	104	16	of	of	ADP
ajfa-2762	104	17	the	the	DET
ajfa-2762	104	18	changes	change	NOUN
ajfa-2762	104	19	.	.	PUNCT
ajfa-2762	105	1	in	in	ADP
ajfa-2762	105	2	the	the	DET
ajfa-2762	105	3	graphical	graphical	ADJ
ajfa-2762	105	4	observations	observation	NOUN
ajfa-2762	105	5	the	the	DET
ajfa-2762	105	6	us	us	PROPN
ajfa-2762	105	7	retail	retail	ADJ
ajfa-2762	105	8	volumes	volume	NOUN
ajfa-2762	105	9	were	be	AUX
ajfa-2762	105	10	used	use	VERB
ajfa-2762	105	11	as	as	ADP
ajfa-2762	105	12	a	a	DET
ajfa-2762	105	13	control	control	NOUN
ajfa-2762	105	14	.	.	PUNCT
ajfa-2762	106	1	also	also	ADV
ajfa-2762	106	2	,	,	PUNCT
ajfa-2762	106	3	the	the	DET
ajfa-2762	106	4	retail	retail	ADJ
ajfa-2762	106	5	volumes	volume	NOUN
ajfa-2762	106	6	in	in	ADP
ajfa-2762	106	7	canada	canada	PROPN
ajfa-2762	106	8	and	and	CCONJ
ajfa-2762	106	9	the	the	DET
ajfa-2762	106	10	united	united	PROPN
ajfa-2762	106	11	kingdom	kingdom	PROPN
ajfa-2762	106	12	were	be	AUX
ajfa-2762	106	13	also	also	ADV
ajfa-2762	106	14	used	use	VERB
ajfa-2762	106	15	as	as	ADP
ajfa-2762	106	16	controls	control	NOUN
ajfa-2762	106	17	where	where	SCONJ
ajfa-2762	106	18	the	the	PRON
ajfa-2762	106	19	was	be	AUX
ajfa-2762	106	20	no	no	DET
ajfa-2762	106	21	change	change	NOUN
ajfa-2762	106	22	in	in	ADP
ajfa-2762	106	23	those	those	DET
ajfa-2762	106	24	countries	country	NOUN
ajfa-2762	106	25	(	(	PUNCT
ajfa-2762	106	26	but	but	CCONJ
ajfa-2762	106	27	the	the	DET
ajfa-2762	106	28	other	other	ADJ
ajfa-2762	106	29	country	country	NOUN
ajfa-2762	106	30	introduced	introduce	VERB
ajfa-2762	106	31	the	the	DET
ajfa-2762	106	32	tax	tax	NOUN
ajfa-2762	106	33	or	or	CCONJ
ajfa-2762	106	34	had	have	VERB
ajfa-2762	106	35	a	a	DET
ajfa-2762	106	36	rate	rate	NOUN
ajfa-2762	106	37	change	change	NOUN
ajfa-2762	106	38	)	)	PUNCT
ajfa-2762	106	39	.	.	PUNCT
ajfa-2762	107	1	for	for	ADP
ajfa-2762	107	2	example	example	NOUN
ajfa-2762	107	3	,	,	PUNCT
ajfa-2762	107	4	when	when	SCONJ
ajfa-2762	107	5	the	the	DET
ajfa-2762	107	6	uk	uk	PROPN
ajfa-2762	107	7	introduced	introduce	VERB
ajfa-2762	107	8	vat	vat	NOUN
ajfa-2762	107	9	in	in	ADP
ajfa-2762	107	10	april	april	PROPN
ajfa-2762	107	11	1973	1973	NUM
ajfa-2762	107	12	,	,	PUNCT
ajfa-2762	107	13	canada	canada	PROPN
ajfa-2762	107	14	did	do	VERB
ajfa-2762	107	15	not	not	PART
ajfa-2762	107	16	and	and	CCONJ
ajfa-2762	107	17	so	so	ADV
ajfa-2762	107	18	both	both	PRON
ajfa-2762	107	19	canada	canada	PROPN
ajfa-2762	107	20	and	and	CCONJ
ajfa-2762	107	21	the	the	DET
ajfa-2762	107	22	us	us	PROPN
ajfa-2762	107	23	were	be	AUX
ajfa-2762	107	24	used	use	VERB
ajfa-2762	107	25	as	as	ADP
ajfa-2762	107	26	controls	control	NOUN
ajfa-2762	107	27	.	.	PUNCT
ajfa-2762	108	1	similarly	similarly	ADV
ajfa-2762	108	2	,	,	PUNCT
ajfa-2762	108	3	when	when	SCONJ
ajfa-2762	108	4	canada	canada	PROPN
ajfa-2762	108	5	introduced	introduce	VERB
ajfa-2762	108	6	gst	gst	NOUN
ajfa-2762	108	7	in	in	ADP
ajfa-2762	108	8	january	january	PROPN
ajfa-2762	108	9	1991	1991	NUM
ajfa-2762	108	10	,	,	PUNCT
ajfa-2762	108	11	both	both	CCONJ
ajfa-2762	108	12	the	the	DET
ajfa-2762	108	13	uk	uk	PROPN
ajfa-2762	108	14	and	and	CCONJ
ajfa-2762	108	15	the	the	DET
ajfa-2762	108	16	us	us	PROPN
ajfa-2762	108	17	were	be	AUX
ajfa-2762	108	18	used	use	VERB
ajfa-2762	108	19	as	as	ADP
ajfa-2762	108	20	controls	control	NOUN
ajfa-2762	108	21	.	.	PUNCT
ajfa-2762	109	1	these	these	DET
ajfa-2762	109	2	added	add	VERB
ajfa-2762	109	3	controls	control	NOUN
ajfa-2762	109	4	would	would	AUX
ajfa-2762	109	5	strengthen	strengthen	VERB
ajfa-2762	109	6	the	the	DET
ajfa-2762	109	7	observational	observational	ADJ
ajfa-2762	109	8	analysis	analysis	NOUN
ajfa-2762	109	9	.	.	PUNCT
ajfa-2762	110	1	results	result	VERB
ajfa-2762	110	2	introduction	introduction	NOUN
ajfa-2762	110	3	of	of	ADP
ajfa-2762	110	4	a	a	DET
ajfa-2762	110	5	value	value	NOUN
ajfa-2762	110	6	added	add	VERB
ajfa-2762	110	7	tax	tax	NOUN
ajfa-2762	110	8	system	system	NOUN
ajfa-2762	110	9	nationally	nationally	ADV
ajfa-2762	110	10	united	unite	VERB
ajfa-2762	110	11	kingdom	kingdom	PROPN
ajfa-2762	110	12	introduction	introduction	NOUN
ajfa-2762	110	13	of	of	ADP
ajfa-2762	110	14	value	value	NOUN
ajfa-2762	110	15	added	add	VERB
ajfa-2762	110	16	tax	tax	NOUN
ajfa-2762	110	17	in	in	ADP
ajfa-2762	110	18	april	april	PROPN
ajfa-2762	110	19	1973	1973	NUM
ajfa-2762	110	20	figure	figure	NOUN
ajfa-2762	110	21	1	1	NUM
ajfa-2762	110	22	.	.	PUNCT
ajfa-2762	111	1	uk	uk	PROPN
ajfa-2762	111	2	introduces	introduce	VERB
ajfa-2762	111	3	vat	vat	NOUN
ajfa-2762	111	4	april	april	PROPN
ajfa-2762	111	5	1973	1973	NUM
ajfa-2762	111	6	:	:	PUNCT
ajfa-2762	111	7	retail	retail	ADJ
ajfa-2762	111	8	volume	volume	NOUN
ajfa-2762	111	9	index	index	NOUN
ajfa-2762	111	10	asian	asian	PROPN
ajfa-2762	111	11	journal	journal	NOUN
ajfa-2762	111	12	of	of	ADP
ajfa-2762	111	13	finance	finance	PROPN
ajfa-2762	111	14	&	&	CCONJ
ajfa-2762	111	15	accounting	accounting	PROPN
ajfa-2762	111	16	issn	issn	PROPN
ajfa-2762	111	17	1946	1946	NUM
ajfa-2762	111	18	-	-	PUNCT
ajfa-2762	111	19	052x	052x	NOUN
ajfa-2762	111	20	2013	2013	NUM
ajfa-2762	111	21	,	,	PUNCT
ajfa-2762	111	22	vol	vol	NOUN
ajfa-2762	111	23	.	.	PROPN
ajfa-2762	111	24	5	5	NUM
ajfa-2762	111	25	,	,	PUNCT
ajfa-2762	111	26	no	no	INTJ
ajfa-2762	111	27	.	.	NOUN
ajfa-2762	111	28	1	1	NUM
ajfa-2762	111	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	111	30	6	6	NUM
ajfa-2762	111	31	the	the	DET
ajfa-2762	111	32	retail	retail	ADJ
ajfa-2762	111	33	volume	volume	NOUN
ajfa-2762	111	34	decreased	decrease	VERB
ajfa-2762	111	35	somewhat	somewhat	ADV
ajfa-2762	111	36	from	from	ADP
ajfa-2762	111	37	march	march	PROPN
ajfa-2762	111	38	1973	1973	NUM
ajfa-2762	111	39	to	to	ADP
ajfa-2762	111	40	april	april	PROPN
ajfa-2762	111	41	1973	1973	NUM
ajfa-2762	111	42	for	for	ADP
ajfa-2762	111	43	the	the	DET
ajfa-2762	111	44	uk	uk	PROPN
ajfa-2762	111	45	.	.	PUNCT
ajfa-2762	112	1	it	it	PRON
ajfa-2762	112	2	then	then	ADV
ajfa-2762	112	3	rose	rise	VERB
ajfa-2762	112	4	slowly	slowly	ADV
ajfa-2762	112	5	for	for	ADP
ajfa-2762	112	6	the	the	DET
ajfa-2762	112	7	next	next	ADJ
ajfa-2762	112	8	three	three	NUM
ajfa-2762	112	9	months	month	NOUN
ajfa-2762	112	10	.	.	PUNCT
ajfa-2762	113	1	the	the	DET
ajfa-2762	113	2	main	main	ADJ
ajfa-2762	113	3	event	event	NOUN
ajfa-2762	113	4	at	at	ADP
ajfa-2762	113	5	this	this	DET
ajfa-2762	113	6	time	time	NOUN
ajfa-2762	113	7	that	that	PRON
ajfa-2762	113	8	influenced	influence	VERB
ajfa-2762	113	9	taxpayers	taxpayer	NOUN
ajfa-2762	113	10	was	be	AUX
ajfa-2762	113	11	the	the	DET
ajfa-2762	113	12	introduction	introduction	NOUN
ajfa-2762	113	13	of	of	ADP
ajfa-2762	113	14	vat	vat	NOUN
ajfa-2762	113	15	in	in	ADP
ajfa-2762	113	16	april	april	PROPN
ajfa-2762	113	17	1973	1973	NUM
ajfa-2762	113	18	.	.	PUNCT
ajfa-2762	114	1	the	the	DET
ajfa-2762	114	2	retail	retail	ADJ
ajfa-2762	114	3	volume	volume	NOUN
ajfa-2762	114	4	increased	increase	VERB
ajfa-2762	114	5	in	in	ADP
ajfa-2762	114	6	march	march	PROPN
ajfa-2762	114	7	1973	1973	NUM
ajfa-2762	114	8	,	,	PUNCT
ajfa-2762	114	9	prior	prior	ADV
ajfa-2762	114	10	to	to	ADP
ajfa-2762	114	11	the	the	DET
ajfa-2762	114	12	introduction	introduction	NOUN
ajfa-2762	114	13	.	.	PUNCT
ajfa-2762	115	1	this	this	PRON
ajfa-2762	115	2	would	would	AUX
ajfa-2762	115	3	indicate	indicate	VERB
ajfa-2762	115	4	that	that	SCONJ
ajfa-2762	115	5	consumers	consumer	NOUN
ajfa-2762	115	6	anticipated	anticipate	VERB
ajfa-2762	115	7	the	the	DET
ajfa-2762	115	8	introduction	introduction	NOUN
ajfa-2762	115	9	of	of	ADP
ajfa-2762	115	10	vat	vat	NOUN
ajfa-2762	115	11	by	by	ADP
ajfa-2762	115	12	bringing	bring	VERB
ajfa-2762	115	13	forward	forward	ADV
ajfa-2762	115	14	their	their	PRON
ajfa-2762	115	15	purchases	purchase	NOUN
ajfa-2762	115	16	in	in	ADP
ajfa-2762	115	17	the	the	DET
ajfa-2762	115	18	months	month	NOUN
ajfa-2762	115	19	prior	prior	ADV
ajfa-2762	115	20	to	to	ADP
ajfa-2762	115	21	that	that	PRON
ajfa-2762	115	22	in	in	ADP
ajfa-2762	115	23	which	which	PRON
ajfa-2762	115	24	vat	vat	NOUN
ajfa-2762	115	25	took	take	VERB
ajfa-2762	115	26	effect	effect	NOUN
ajfa-2762	115	27	.	.	PUNCT
ajfa-2762	116	1	the	the	DET
ajfa-2762	116	2	behavior	behavior	NOUN
ajfa-2762	116	3	of	of	ADP
ajfa-2762	116	4	the	the	DET
ajfa-2762	116	5	uk	uk	PROPN
ajfa-2762	116	6	differs	differ	VERB
ajfa-2762	116	7	from	from	ADP
ajfa-2762	116	8	that	that	PRON
ajfa-2762	116	9	of	of	ADP
ajfa-2762	116	10	the	the	DET
ajfa-2762	116	11	us	us	PROPN
ajfa-2762	116	12	and	and	CCONJ
ajfa-2762	116	13	canada	canada	PROPN
ajfa-2762	116	14	.	.	PUNCT
ajfa-2762	117	1	from	from	ADP
ajfa-2762	117	2	march	march	PROPN
ajfa-2762	117	3	1973	1973	NUM
ajfa-2762	117	4	to	to	ADP
ajfa-2762	117	5	april	april	PROPN
ajfa-2762	117	6	1973	1973	NUM
ajfa-2762	117	7	,	,	PUNCT
ajfa-2762	117	8	the	the	DET
ajfa-2762	117	9	retail	retail	ADJ
ajfa-2762	117	10	volume	volume	NOUN
ajfa-2762	117	11	increased	increase	VERB
ajfa-2762	117	12	slightly	slightly	ADV
ajfa-2762	117	13	for	for	ADP
ajfa-2762	117	14	canada	canada	PROPN
ajfa-2762	117	15	and	and	CCONJ
ajfa-2762	117	16	decreased	decrease	VERB
ajfa-2762	117	17	slightly	slightly	ADV
ajfa-2762	117	18	for	for	ADP
ajfa-2762	117	19	the	the	DET
ajfa-2762	117	20	us	us	PROPN
ajfa-2762	117	21	.	.	PUNCT
ajfa-2762	118	1	overall	overall	ADV
ajfa-2762	118	2	the	the	DET
ajfa-2762	118	3	us	us	PROPN
ajfa-2762	118	4	was	be	AUX
ajfa-2762	118	5	fairly	fairly	ADV
ajfa-2762	118	6	stable	stable	ADJ
ajfa-2762	118	7	and	and	CCONJ
ajfa-2762	118	8	canada	canada	PROPN
ajfa-2762	118	9	had	have	VERB
ajfa-2762	118	10	a	a	DET
ajfa-2762	118	11	slight	slight	ADJ
ajfa-2762	118	12	movement	movement	NOUN
ajfa-2762	118	13	but	but	CCONJ
ajfa-2762	118	14	not	not	PART
ajfa-2762	118	15	really	really	ADV
ajfa-2762	118	16	significant	significant	ADJ
ajfa-2762	118	17	.	.	PUNCT
ajfa-2762	119	1	since	since	SCONJ
ajfa-2762	119	2	the	the	DET
ajfa-2762	119	3	retail	retail	ADJ
ajfa-2762	119	4	volume	volume	NOUN
ajfa-2762	119	5	change	change	NOUN
ajfa-2762	119	6	in	in	ADP
ajfa-2762	119	7	the	the	DET
ajfa-2762	119	8	uk	uk	PROPN
ajfa-2762	119	9	occurred	occur	VERB
ajfa-2762	119	10	at	at	ADP
ajfa-2762	119	11	the	the	DET
ajfa-2762	119	12	time	time	NOUN
ajfa-2762	119	13	of	of	ADP
ajfa-2762	119	14	the	the	DET
ajfa-2762	119	15	introduction	introduction	NOUN
ajfa-2762	119	16	of	of	ADP
ajfa-2762	119	17	vat	vat	NOUN
ajfa-2762	119	18	and	and	CCONJ
ajfa-2762	119	19	differed	differ	VERB
ajfa-2762	119	20	from	from	ADP
ajfa-2762	119	21	those	those	PRON
ajfa-2762	119	22	of	of	ADP
ajfa-2762	119	23	us	we	PRON
ajfa-2762	119	24	and	and	CCONJ
ajfa-2762	119	25	canada	canada	PROPN
ajfa-2762	119	26	,	,	PUNCT
ajfa-2762	119	27	this	this	PRON
ajfa-2762	119	28	indicates	indicate	VERB
ajfa-2762	119	29	that	that	SCONJ
ajfa-2762	119	30	the	the	DET
ajfa-2762	119	31	introduction	introduction	NOUN
ajfa-2762	119	32	the	the	DET
ajfa-2762	119	33	vat	vat	NOUN
ajfa-2762	119	34	in	in	ADP
ajfa-2762	119	35	the	the	DET
ajfa-2762	119	36	uk	uk	PROPN
ajfa-2762	119	37	caused	cause	VERB
ajfa-2762	119	38	consumers	consumer	NOUN
ajfa-2762	119	39	to	to	PART
ajfa-2762	119	40	amend	amend	VERB
ajfa-2762	119	41	their	their	PRON
ajfa-2762	119	42	behavior	behavior	NOUN
ajfa-2762	119	43	.	.	PUNCT
ajfa-2762	120	1	figure	figure	NOUN
ajfa-2762	120	2	2	2	NUM
ajfa-2762	120	3	.	.	X
ajfa-2762	120	4	uk	uk	PROPN
ajfa-2762	120	5	introduces	introduce	VERB
ajfa-2762	120	6	vat	vat	NOUN
ajfa-2762	120	7	april	april	PROPN
ajfa-2762	120	8	1973	1973	NUM
ajfa-2762	120	9	:	:	PUNCT
ajfa-2762	120	10	percentage	percentage	NOUN
ajfa-2762	120	11	change	change	NOUN
ajfa-2762	120	12	in	in	ADP
ajfa-2762	120	13	retail	retail	ADJ
ajfa-2762	120	14	volume	volume	NOUN
ajfa-2762	120	15	from	from	ADP
ajfa-2762	120	16	same	same	ADJ
ajfa-2762	120	17	month	month	NOUN
ajfa-2762	120	18	of	of	ADP
ajfa-2762	120	19	prior	prior	ADJ
ajfa-2762	120	20	year	year	NOUN
ajfa-2762	120	21	here	here	ADV
ajfa-2762	120	22	it	it	PRON
ajfa-2762	120	23	can	can	AUX
ajfa-2762	120	24	be	be	AUX
ajfa-2762	120	25	seen	see	VERB
ajfa-2762	120	26	that	that	SCONJ
ajfa-2762	120	27	the	the	DET
ajfa-2762	120	28	percentage	percentage	NOUN
ajfa-2762	120	29	change	change	NOUN
ajfa-2762	120	30	in	in	ADP
ajfa-2762	120	31	the	the	DET
ajfa-2762	120	32	retail	retail	ADJ
ajfa-2762	120	33	volume	volume	NOUN
ajfa-2762	120	34	from	from	ADP
ajfa-2762	120	35	the	the	DET
ajfa-2762	120	36	same	same	ADJ
ajfa-2762	120	37	month	month	NOUN
ajfa-2762	120	38	of	of	ADP
ajfa-2762	120	39	the	the	DET
ajfa-2762	120	40	prior	prior	ADJ
ajfa-2762	120	41	year	year	NOUN
ajfa-2762	120	42	is	be	AUX
ajfa-2762	120	43	much	much	ADV
ajfa-2762	120	44	more	more	ADV
ajfa-2762	120	45	substantial	substantial	ADJ
ajfa-2762	120	46	for	for	ADP
ajfa-2762	120	47	the	the	DET
ajfa-2762	120	48	uk	uk	PROPN
ajfa-2762	120	49	from	from	ADP
ajfa-2762	120	50	march	march	PROPN
ajfa-2762	120	51	to	to	ADP
ajfa-2762	120	52	april	april	PROPN
ajfa-2762	120	53	.	.	PUNCT
ajfa-2762	121	1	there	there	PRON
ajfa-2762	121	2	are	be	VERB
ajfa-2762	121	3	decreases	decrease	NOUN
ajfa-2762	121	4	for	for	ADP
ajfa-2762	121	5	both	both	CCONJ
ajfa-2762	121	6	canada	canada	PROPN
ajfa-2762	121	7	and	and	CCONJ
ajfa-2762	121	8	the	the	DET
ajfa-2762	121	9	us	us	PROPN
ajfa-2762	121	10	,	,	PUNCT
ajfa-2762	121	11	but	but	CCONJ
ajfa-2762	121	12	these	these	PRON
ajfa-2762	121	13	are	be	AUX
ajfa-2762	121	14	not	not	PART
ajfa-2762	121	15	as	as	ADV
ajfa-2762	121	16	steep	steep	ADJ
ajfa-2762	121	17	.	.	PUNCT
ajfa-2762	122	1	also	also	ADV
ajfa-2762	122	2	,	,	PUNCT
ajfa-2762	122	3	it	it	PRON
ajfa-2762	122	4	is	be	AUX
ajfa-2762	122	5	noted	note	VERB
ajfa-2762	122	6	that	that	SCONJ
ajfa-2762	122	7	the	the	DET
ajfa-2762	122	8	percentage	percentage	NOUN
ajfa-2762	122	9	change	change	NOUN
ajfa-2762	122	10	increased	increase	VERB
ajfa-2762	122	11	in	in	ADP
ajfa-2762	122	12	the	the	DET
ajfa-2762	122	13	months	month	NOUN
ajfa-2762	122	14	leading	lead	VERB
ajfa-2762	122	15	up	up	ADP
ajfa-2762	122	16	to	to	ADP
ajfa-2762	122	17	the	the	DET
ajfa-2762	122	18	introduction	introduction	NOUN
ajfa-2762	122	19	of	of	ADP
ajfa-2762	122	20	vat	vat	NOUN
ajfa-2762	122	21	.	.	PUNCT
ajfa-2762	123	1	this	this	PRON
ajfa-2762	123	2	is	be	AUX
ajfa-2762	123	3	likely	likely	ADJ
ajfa-2762	123	4	to	to	PART
ajfa-2762	123	5	be	be	AUX
ajfa-2762	123	6	the	the	DET
ajfa-2762	123	7	result	result	NOUN
ajfa-2762	123	8	of	of	ADP
ajfa-2762	123	9	the	the	DET
ajfa-2762	123	10	early	early	ADJ
ajfa-2762	123	11	announcement	announcement	NOUN
ajfa-2762	123	12	that	that	SCONJ
ajfa-2762	123	13	a	a	DET
ajfa-2762	123	14	vat	vat	NOUN
ajfa-2762	123	15	would	would	AUX
ajfa-2762	123	16	be	be	AUX
ajfa-2762	123	17	imposed	impose	VERB
ajfa-2762	123	18	.	.	PUNCT
ajfa-2762	124	1	consumers	consumer	NOUN
ajfa-2762	124	2	seem	seem	VERB
ajfa-2762	124	3	to	to	PART
ajfa-2762	124	4	have	have	AUX
ajfa-2762	124	5	increased	increase	VERB
ajfa-2762	124	6	their	their	PRON
ajfa-2762	124	7	purchasing	purchasing	NOUN
ajfa-2762	124	8	in	in	ADP
ajfa-2762	124	9	the	the	DET
ajfa-2762	124	10	months	month	NOUN
ajfa-2762	124	11	before	before	ADP
ajfa-2762	124	12	the	the	DET
ajfa-2762	124	13	introduction	introduction	NOUN
ajfa-2762	124	14	of	of	ADP
ajfa-2762	124	15	the	the	DET
ajfa-2762	124	16	tax	tax	NOUN
ajfa-2762	124	17	and	and	CCONJ
ajfa-2762	124	18	reduced	reduce	VERB
ajfa-2762	124	19	their	their	PRON
ajfa-2762	124	20	purchases	purchase	NOUN
ajfa-2762	124	21	once	once	SCONJ
ajfa-2762	124	22	the	the	DET
ajfa-2762	124	23	tax	tax	NOUN
ajfa-2762	124	24	was	be	AUX
ajfa-2762	124	25	imposed	impose	VERB
ajfa-2762	124	26	.	.	PUNCT
ajfa-2762	125	1	in	in	ADP
ajfa-2762	125	2	other	other	ADJ
ajfa-2762	125	3	words	word	NOUN
ajfa-2762	125	4	,	,	PUNCT
ajfa-2762	125	5	consumers	consumer	NOUN
ajfa-2762	125	6	seem	seem	VERB
ajfa-2762	125	7	to	to	PART
ajfa-2762	125	8	have	have	AUX
ajfa-2762	125	9	indulged	indulge	VERB
ajfa-2762	125	10	in	in	ADP
ajfa-2762	125	11	arbitrage	arbitrage	NOUN
ajfa-2762	125	12	.	.	PUNCT
ajfa-2762	126	1	asian	asian	ADJ
ajfa-2762	126	2	journal	journal	PROPN
ajfa-2762	126	3	of	of	ADP
ajfa-2762	126	4	finance	finance	PROPN
ajfa-2762	126	5	&	&	CCONJ
ajfa-2762	126	6	accounting	accounting	PROPN
ajfa-2762	126	7	issn	issn	PROPN
ajfa-2762	126	8	1946	1946	NUM
ajfa-2762	126	9	-	-	PUNCT
ajfa-2762	126	10	052x	052x	NOUN
ajfa-2762	126	11	2013	2013	NUM
ajfa-2762	126	12	,	,	PUNCT
ajfa-2762	126	13	vol	vol	NOUN
ajfa-2762	126	14	.	.	PROPN
ajfa-2762	126	15	5	5	NUM
ajfa-2762	126	16	,	,	PUNCT
ajfa-2762	126	17	no	no	INTJ
ajfa-2762	126	18	.	.	NOUN
ajfa-2762	126	19	1	1	NUM
ajfa-2762	126	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	126	21	7	7	NUM
ajfa-2762	126	22	the	the	DET
ajfa-2762	126	23	two	two	NUM
ajfa-2762	126	24	graphs	graph	NOUN
ajfa-2762	126	25	taken	take	VERB
ajfa-2762	126	26	together	together	ADV
ajfa-2762	126	27	indicate	indicate	VERB
ajfa-2762	126	28	that	that	SCONJ
ajfa-2762	126	29	the	the	DET
ajfa-2762	126	30	introduction	introduction	NOUN
ajfa-2762	126	31	of	of	ADP
ajfa-2762	126	32	vat	vat	NOUN
ajfa-2762	126	33	in	in	ADP
ajfa-2762	126	34	the	the	DET
ajfa-2762	126	35	uk	uk	PROPN
ajfa-2762	126	36	caused	cause	VERB
ajfa-2762	126	37	a	a	DET
ajfa-2762	126	38	timing	timing	NOUN
ajfa-2762	126	39	behavioral	behavioral	ADJ
ajfa-2762	126	40	change	change	NOUN
ajfa-2762	126	41	in	in	ADP
ajfa-2762	126	42	consumer	consumer	NOUN
ajfa-2762	126	43	purchasing	purchasing	NOUN
ajfa-2762	126	44	decisions	decision	NOUN
ajfa-2762	126	45	.	.	PUNCT
ajfa-2762	127	1	consumers	consumer	NOUN
ajfa-2762	127	2	anticipated	anticipate	VERB
ajfa-2762	127	3	the	the	DET
ajfa-2762	127	4	introduction	introduction	NOUN
ajfa-2762	127	5	of	of	ADP
ajfa-2762	127	6	vat	vat	NOUN
ajfa-2762	127	7	by	by	ADP
ajfa-2762	127	8	making	make	VERB
ajfa-2762	127	9	purchases	purchase	NOUN
ajfa-2762	127	10	before	before	ADP
ajfa-2762	127	11	april	april	PROPN
ajfa-2762	127	12	1973	1973	NUM
ajfa-2762	127	13	.	.	PUNCT
ajfa-2762	128	1	thus	thus	ADV
ajfa-2762	128	2	,	,	PUNCT
ajfa-2762	128	3	a	a	DET
ajfa-2762	128	4	drop	drop	NOUN
ajfa-2762	128	5	in	in	ADP
ajfa-2762	128	6	purchasing	purchasing	NOUN
ajfa-2762	128	7	by	by	ADP
ajfa-2762	128	8	the	the	DET
ajfa-2762	128	9	consumer	consumer	NOUN
ajfa-2762	128	10	occurred	occur	VERB
ajfa-2762	128	11	at	at	ADP
ajfa-2762	128	12	,	,	PUNCT
ajfa-2762	128	13	and	and	CCONJ
ajfa-2762	128	14	after	after	ADP
ajfa-2762	128	15	,	,	PUNCT
ajfa-2762	128	16	the	the	DET
ajfa-2762	128	17	introduction	introduction	NOUN
ajfa-2762	128	18	of	of	ADP
ajfa-2762	128	19	vat	vat	NOUN
ajfa-2762	128	20	.	.	PUNCT
ajfa-2762	129	1	canada	canada	PROPN
ajfa-2762	129	2	introduces	introduce	VERB
ajfa-2762	129	3	gst	gst	PROPN
ajfa-2762	129	4	in	in	ADP
ajfa-2762	129	5	january	january	PROPN
ajfa-2762	129	6	1991	1991	NUM
ajfa-2762	129	7	figure	figure	NOUN
ajfa-2762	129	8	3	3	NUM
ajfa-2762	129	9	.	.	PUNCT
ajfa-2762	129	10	canada	canada	PROPN
ajfa-2762	129	11	introduces	introduce	VERB
ajfa-2762	129	12	gst	gst	PROPN
ajfa-2762	129	13	january	january	PROPN
ajfa-2762	129	14	1991	1991	NUM
ajfa-2762	129	15	:	:	PUNCT
ajfa-2762	129	16	retail	retail	ADJ
ajfa-2762	129	17	volume	volume	NOUN
ajfa-2762	129	18	index	index	NOUN
ajfa-2762	129	19	the	the	DET
ajfa-2762	129	20	introduction	introduction	NOUN
ajfa-2762	129	21	of	of	ADP
ajfa-2762	129	22	gst	gst	PROPN
ajfa-2762	129	23	in	in	ADP
ajfa-2762	129	24	canada	canada	PROPN
ajfa-2762	129	25	seems	seem	VERB
ajfa-2762	129	26	to	to	PART
ajfa-2762	129	27	have	have	AUX
ajfa-2762	129	28	had	have	VERB
ajfa-2762	129	29	a	a	DET
ajfa-2762	129	30	very	very	ADV
ajfa-2762	129	31	small	small	ADJ
ajfa-2762	129	32	effect	effect	NOUN
ajfa-2762	129	33	.	.	PUNCT
ajfa-2762	130	1	the	the	DET
ajfa-2762	130	2	retail	retail	ADJ
ajfa-2762	130	3	volume	volume	NOUN
ajfa-2762	130	4	decreased	decrease	VERB
ajfa-2762	130	5	slightly	slightly	ADV
ajfa-2762	130	6	from	from	ADP
ajfa-2762	130	7	december	december	PROPN
ajfa-2762	130	8	1990	1990	NUM
ajfa-2762	130	9	to	to	ADP
ajfa-2762	130	10	january	january	PROPN
ajfa-2762	130	11	1991	1991	NUM
ajfa-2762	130	12	and	and	CCONJ
ajfa-2762	130	13	to	to	ADP
ajfa-2762	130	14	february	february	PROPN
ajfa-2762	130	15	1991	1991	NUM
ajfa-2762	130	16	before	before	ADP
ajfa-2762	130	17	increasing	increase	VERB
ajfa-2762	130	18	again	again	ADV
ajfa-2762	130	19	.	.	PUNCT
ajfa-2762	131	1	however	however	ADV
ajfa-2762	131	2	,	,	PUNCT
ajfa-2762	131	3	this	this	PRON
ajfa-2762	131	4	is	be	AUX
ajfa-2762	131	5	not	not	PART
ajfa-2762	131	6	a	a	DET
ajfa-2762	131	7	different	different	ADJ
ajfa-2762	131	8	pattern	pattern	NOUN
ajfa-2762	131	9	from	from	ADP
ajfa-2762	131	10	that	that	PRON
ajfa-2762	131	11	shown	show	VERB
ajfa-2762	131	12	by	by	ADP
ajfa-2762	131	13	the	the	DET
ajfa-2762	131	14	uk	uk	PROPN
ajfa-2762	131	15	or	or	CCONJ
ajfa-2762	131	16	the	the	DET
ajfa-2762	131	17	us	us	PROPN
ajfa-2762	131	18	(	(	PUNCT
ajfa-2762	131	19	though	though	SCONJ
ajfa-2762	131	20	the	the	DET
ajfa-2762	131	21	us	us	PROPN
ajfa-2762	131	22	had	have	VERB
ajfa-2762	131	23	a	a	DET
ajfa-2762	131	24	small	small	ADJ
ajfa-2762	131	25	and	and	CCONJ
ajfa-2762	131	26	sustained	sustained	ADJ
ajfa-2762	131	27	increase	increase	NOUN
ajfa-2762	131	28	to	to	ADP
ajfa-2762	131	29	february	february	PROPN
ajfa-2762	131	30	1991	1991	NUM
ajfa-2762	131	31	and	and	CCONJ
ajfa-2762	131	32	the	the	DET
ajfa-2762	131	33	next	next	ADJ
ajfa-2762	131	34	few	few	ADJ
ajfa-2762	131	35	months	month	NOUN
ajfa-2762	131	36	)	)	PUNCT
ajfa-2762	131	37	.	.	PUNCT
ajfa-2762	132	1	part	part	NOUN
ajfa-2762	132	2	of	of	ADP
ajfa-2762	132	3	the	the	DET
ajfa-2762	132	4	reason	reason	NOUN
ajfa-2762	132	5	for	for	ADP
ajfa-2762	132	6	this	this	DET
ajfa-2762	132	7	lack	lack	NOUN
ajfa-2762	132	8	of	of	ADP
ajfa-2762	132	9	effect	effect	NOUN
ajfa-2762	132	10	could	could	AUX
ajfa-2762	132	11	be	be	AUX
ajfa-2762	132	12	that	that	SCONJ
ajfa-2762	132	13	,	,	PUNCT
ajfa-2762	132	14	since	since	SCONJ
ajfa-2762	132	15	the	the	DET
ajfa-2762	132	16	gst	gst	NOUN
ajfa-2762	132	17	supplanted	supplant	VERB
ajfa-2762	132	18	the	the	DET
ajfa-2762	132	19	mst	mst	PROPN
ajfa-2762	132	20	(	(	PUNCT
ajfa-2762	132	21	of	of	ADP
ajfa-2762	132	22	13.5	13.5	NUM
ajfa-2762	132	23	%	%	NOUN
ajfa-2762	132	24	)	)	PUNCT
ajfa-2762	132	25	,	,	PUNCT
ajfa-2762	132	26	there	there	PRON
ajfa-2762	132	27	was	be	VERB
ajfa-2762	132	28	no	no	DET
ajfa-2762	132	29	major	major	ADJ
ajfa-2762	132	30	change	change	NOUN
ajfa-2762	132	31	in	in	ADP
ajfa-2762	132	32	the	the	DET
ajfa-2762	132	33	prices	price	NOUN
ajfa-2762	132	34	that	that	PRON
ajfa-2762	132	35	the	the	DET
ajfa-2762	132	36	consumers	consumer	NOUN
ajfa-2762	132	37	saw	see	VERB
ajfa-2762	132	38	.	.	PUNCT
ajfa-2762	133	1	furthermore	furthermore	ADV
ajfa-2762	133	2	,	,	PUNCT
ajfa-2762	133	3	the	the	DET
ajfa-2762	133	4	provinces	province	NOUN
ajfa-2762	133	5	still	still	ADV
ajfa-2762	133	6	charged	charge	VERB
ajfa-2762	133	7	their	their	PRON
ajfa-2762	133	8	provincial	provincial	ADJ
ajfa-2762	133	9	sales	sale	NOUN
ajfa-2762	133	10	tax	tax	NOUN
ajfa-2762	133	11	and	and	CCONJ
ajfa-2762	133	12	so	so	ADV
ajfa-2762	133	13	the	the	DET
ajfa-2762	133	14	gst	gst	NOUN
ajfa-2762	133	15	would	would	AUX
ajfa-2762	133	16	have	have	AUX
ajfa-2762	133	17	been	be	AUX
ajfa-2762	133	18	only	only	ADV
ajfa-2762	133	19	part	part	NOUN
ajfa-2762	133	20	of	of	ADP
ajfa-2762	133	21	the	the	DET
ajfa-2762	133	22	overall	overall	ADJ
ajfa-2762	133	23	tax	tax	NOUN
ajfa-2762	133	24	on	on	ADP
ajfa-2762	133	25	a	a	DET
ajfa-2762	133	26	product	product	NOUN
ajfa-2762	133	27	.	.	PUNCT
ajfa-2762	134	1	asian	asian	ADJ
ajfa-2762	134	2	journal	journal	PROPN
ajfa-2762	134	3	of	of	ADP
ajfa-2762	134	4	finance	finance	PROPN
ajfa-2762	134	5	&	&	CCONJ
ajfa-2762	134	6	accounting	accounting	PROPN
ajfa-2762	134	7	issn	issn	PROPN
ajfa-2762	134	8	1946	1946	NUM
ajfa-2762	134	9	-	-	PUNCT
ajfa-2762	134	10	052x	052x	NOUN
ajfa-2762	134	11	2013	2013	NUM
ajfa-2762	134	12	,	,	PUNCT
ajfa-2762	134	13	vol	vol	NOUN
ajfa-2762	134	14	.	.	PROPN
ajfa-2762	134	15	5	5	NUM
ajfa-2762	134	16	,	,	PUNCT
ajfa-2762	134	17	no	no	INTJ
ajfa-2762	134	18	.	.	NOUN
ajfa-2762	134	19	1	1	NUM
ajfa-2762	134	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	134	21	8	8	NUM
ajfa-2762	134	22	figure	figure	NOUN
ajfa-2762	134	23	4	4	NUM
ajfa-2762	134	24	.	.	PUNCT
ajfa-2762	135	1	canada	canada	PROPN
ajfa-2762	135	2	introduces	introduce	VERB
ajfa-2762	135	3	gst	gst	PROPN
ajfa-2762	135	4	january	january	PROPN
ajfa-2762	135	5	1991	1991	NUM
ajfa-2762	135	6	:	:	PUNCT
ajfa-2762	135	7	percentage	percentage	NOUN
ajfa-2762	135	8	change	change	NOUN
ajfa-2762	135	9	in	in	ADP
ajfa-2762	135	10	retail	retail	ADJ
ajfa-2762	135	11	volume	volume	NOUN
ajfa-2762	135	12	from	from	ADP
ajfa-2762	135	13	same	same	ADJ
ajfa-2762	135	14	month	month	NOUN
ajfa-2762	135	15	of	of	ADP
ajfa-2762	135	16	prior	prior	ADJ
ajfa-2762	135	17	year	year	NOUN
ajfa-2762	135	18	.	.	PUNCT
ajfa-2762	136	1	canada	canada	PROPN
ajfa-2762	136	2	shows	show	VERB
ajfa-2762	136	3	a	a	DET
ajfa-2762	136	4	substantial	substantial	ADJ
ajfa-2762	136	5	drop	drop	NOUN
ajfa-2762	136	6	in	in	ADP
ajfa-2762	136	7	the	the	DET
ajfa-2762	136	8	percentage	percentage	NOUN
ajfa-2762	136	9	change	change	NOUN
ajfa-2762	136	10	in	in	ADP
ajfa-2762	136	11	retail	retail	ADJ
ajfa-2762	136	12	volume	volume	NOUN
ajfa-2762	136	13	(	(	PUNCT
ajfa-2762	136	14	from	from	ADP
ajfa-2762	136	15	the	the	DET
ajfa-2762	136	16	same	same	ADJ
ajfa-2762	136	17	month	month	NOUN
ajfa-2762	136	18	of	of	ADP
ajfa-2762	136	19	the	the	DET
ajfa-2762	136	20	prior	prior	ADJ
ajfa-2762	136	21	year	year	NOUN
ajfa-2762	136	22	)	)	PUNCT
ajfa-2762	136	23	from	from	ADP
ajfa-2762	136	24	december	december	PROPN
ajfa-2762	136	25	1990	1990	NUM
ajfa-2762	136	26	to	to	ADP
ajfa-2762	136	27	january	january	PROPN
ajfa-2762	136	28	1991	1991	NUM
ajfa-2762	136	29	.	.	PUNCT
ajfa-2762	137	1	this	this	DET
ajfa-2762	137	2	drop	drop	NOUN
ajfa-2762	137	3	continues	continue	VERB
ajfa-2762	137	4	,	,	PUNCT
ajfa-2762	137	5	albeit	albeit	SCONJ
ajfa-2762	137	6	less	less	ADV
ajfa-2762	137	7	steeply	steeply	ADV
ajfa-2762	137	8	,	,	PUNCT
ajfa-2762	137	9	for	for	ADP
ajfa-2762	137	10	the	the	DET
ajfa-2762	137	11	next	next	ADJ
ajfa-2762	137	12	couple	couple	NOUN
ajfa-2762	137	13	of	of	ADP
ajfa-2762	137	14	months	month	NOUN
ajfa-2762	137	15	before	before	ADP
ajfa-2762	137	16	rising	rise	VERB
ajfa-2762	137	17	from	from	ADP
ajfa-2762	137	18	march	march	PROPN
ajfa-2762	137	19	1991	1991	NUM
ajfa-2762	137	20	to	to	ADP
ajfa-2762	137	21	april	april	PROPN
ajfa-2762	137	22	1991	1991	NUM
ajfa-2762	137	23	.	.	PUNCT
ajfa-2762	138	1	the	the	DET
ajfa-2762	138	2	us	us	PROPN
ajfa-2762	138	3	has	have	VERB
ajfa-2762	138	4	a	a	DET
ajfa-2762	138	5	similar	similar	ADJ
ajfa-2762	138	6	decrease	decrease	NOUN
ajfa-2762	138	7	from	from	ADP
ajfa-2762	138	8	december	december	PROPN
ajfa-2762	138	9	1990	1990	NUM
ajfa-2762	138	10	to	to	ADP
ajfa-2762	138	11	january	january	PROPN
ajfa-2762	138	12	1991	1991	NUM
ajfa-2762	138	13	.	.	PUNCT
ajfa-2762	139	1	however	however	ADV
ajfa-2762	139	2	,	,	PUNCT
ajfa-2762	139	3	the	the	DET
ajfa-2762	139	4	us	us	PROPN
ajfa-2762	139	5	also	also	ADV
ajfa-2762	139	6	has	have	VERB
ajfa-2762	139	7	declines	decline	NOUN
ajfa-2762	139	8	in	in	ADP
ajfa-2762	139	9	the	the	DET
ajfa-2762	139	10	prior	prior	ADJ
ajfa-2762	139	11	months	month	NOUN
ajfa-2762	139	12	.	.	PUNCT
ajfa-2762	140	1	there	there	PRON
ajfa-2762	140	2	is	be	VERB
ajfa-2762	140	3	a	a	DET
ajfa-2762	140	4	sharp	sharp	ADJ
ajfa-2762	140	5	increase	increase	NOUN
ajfa-2762	140	6	in	in	ADP
ajfa-2762	140	7	february	february	PROPN
ajfa-2762	140	8	1991	1991	NUM
ajfa-2762	140	9	which	which	PRON
ajfa-2762	140	10	continues	continue	VERB
ajfa-2762	140	11	,	,	PUNCT
ajfa-2762	140	12	albeit	albeit	SCONJ
ajfa-2762	140	13	not	not	PART
ajfa-2762	140	14	quite	quite	ADV
ajfa-2762	140	15	as	as	ADV
ajfa-2762	140	16	steeply	steeply	ADJ
ajfa-2762	140	17	,	,	PUNCT
ajfa-2762	140	18	for	for	ADP
ajfa-2762	140	19	the	the	DET
ajfa-2762	140	20	next	next	ADJ
ajfa-2762	140	21	months	month	NOUN
ajfa-2762	140	22	.	.	PUNCT
ajfa-2762	141	1	the	the	DET
ajfa-2762	141	2	uk	uk	PROPN
ajfa-2762	141	3	has	have	VERB
ajfa-2762	141	4	a	a	DET
ajfa-2762	141	5	very	very	ADV
ajfa-2762	141	6	small	small	ADJ
ajfa-2762	141	7	decrease	decrease	NOUN
ajfa-2762	141	8	from	from	ADP
ajfa-2762	141	9	december	december	PROPN
ajfa-2762	141	10	1990	1990	NUM
ajfa-2762	141	11	to	to	ADP
ajfa-2762	141	12	january	january	PROPN
ajfa-2762	141	13	1991	1991	NUM
ajfa-2762	141	14	.	.	PUNCT
ajfa-2762	142	1	thus	thus	ADV
ajfa-2762	142	2	,	,	PUNCT
ajfa-2762	142	3	it	it	PRON
ajfa-2762	142	4	is	be	AUX
ajfa-2762	142	5	difficult	difficult	ADJ
ajfa-2762	142	6	to	to	PART
ajfa-2762	142	7	state	state	VERB
ajfa-2762	142	8	that	that	SCONJ
ajfa-2762	142	9	the	the	DET
ajfa-2762	142	10	drop	drop	NOUN
ajfa-2762	142	11	in	in	ADP
ajfa-2762	142	12	the	the	DET
ajfa-2762	142	13	percentage	percentage	NOUN
ajfa-2762	142	14	change	change	NOUN
ajfa-2762	142	15	in	in	ADP
ajfa-2762	142	16	retail	retail	ADJ
ajfa-2762	142	17	volume	volume	NOUN
ajfa-2762	142	18	in	in	ADP
ajfa-2762	142	19	canada	canada	PROPN
ajfa-2762	142	20	in	in	ADP
ajfa-2762	142	21	january	january	PROPN
ajfa-2762	142	22	1991	1991	NUM
ajfa-2762	142	23	(	(	PUNCT
ajfa-2762	142	24	when	when	SCONJ
ajfa-2762	142	25	compared	compare	VERB
ajfa-2762	142	26	to	to	ADP
ajfa-2762	142	27	the	the	DET
ajfa-2762	142	28	prior	prior	ADJ
ajfa-2762	142	29	january	january	PROPN
ajfa-2762	142	30	)	)	PUNCT
ajfa-2762	142	31	,	,	PUNCT
ajfa-2762	142	32	was	be	AUX
ajfa-2762	142	33	due	due	ADJ
ajfa-2762	142	34	to	to	ADP
ajfa-2762	142	35	the	the	DET
ajfa-2762	142	36	introduction	introduction	NOUN
ajfa-2762	142	37	of	of	ADP
ajfa-2762	142	38	gst	gst	PROPN
ajfa-2762	142	39	.	.	PUNCT
ajfa-2762	143	1	the	the	DET
ajfa-2762	143	2	similar	similar	ADJ
ajfa-2762	143	3	drop	drop	NOUN
ajfa-2762	143	4	in	in	ADP
ajfa-2762	143	5	the	the	DET
ajfa-2762	143	6	us	us	PROPN
ajfa-2762	143	7	for	for	ADP
ajfa-2762	143	8	the	the	DET
ajfa-2762	143	9	same	same	ADJ
ajfa-2762	143	10	month	month	NOUN
ajfa-2762	143	11	could	could	AUX
ajfa-2762	143	12	mean	mean	VERB
ajfa-2762	143	13	that	that	SCONJ
ajfa-2762	143	14	there	there	PRON
ajfa-2762	143	15	was	be	VERB
ajfa-2762	143	16	another	another	DET
ajfa-2762	143	17	confounding	confound	VERB
ajfa-2762	143	18	factor	factor	NOUN
ajfa-2762	143	19	.	.	PUNCT
ajfa-2762	144	1	thus	thus	ADV
ajfa-2762	144	2	,	,	PUNCT
ajfa-2762	144	3	the	the	DET
ajfa-2762	144	4	two	two	NUM
ajfa-2762	144	5	graphs	graph	NOUN
ajfa-2762	144	6	to	to	PART
ajfa-2762	144	7	not	not	PART
ajfa-2762	144	8	support	support	VERB
ajfa-2762	144	9	the	the	DET
ajfa-2762	144	10	case	case	NOUN
ajfa-2762	144	11	that	that	SCONJ
ajfa-2762	144	12	the	the	DET
ajfa-2762	144	13	introduction	introduction	NOUN
ajfa-2762	144	14	of	of	ADP
ajfa-2762	144	15	the	the	DET
ajfa-2762	144	16	gst	gst	NOUN
ajfa-2762	144	17	influenced	influence	VERB
ajfa-2762	144	18	consumer	consumer	NOUN
ajfa-2762	144	19	behavior	behavior	NOUN
ajfa-2762	144	20	.	.	PUNCT
ajfa-2762	145	1	asian	asian	ADJ
ajfa-2762	145	2	journal	journal	PROPN
ajfa-2762	145	3	of	of	ADP
ajfa-2762	145	4	finance	finance	PROPN
ajfa-2762	145	5	&	&	CCONJ
ajfa-2762	145	6	accounting	accounting	PROPN
ajfa-2762	145	7	issn	issn	PROPN
ajfa-2762	145	8	1946	1946	NUM
ajfa-2762	145	9	-	-	PUNCT
ajfa-2762	145	10	052x	052x	NOUN
ajfa-2762	145	11	2013	2013	NUM
ajfa-2762	145	12	,	,	PUNCT
ajfa-2762	145	13	vol	vol	NOUN
ajfa-2762	145	14	.	.	PROPN
ajfa-2762	145	15	5	5	NUM
ajfa-2762	145	16	,	,	PUNCT
ajfa-2762	145	17	no	no	INTJ
ajfa-2762	145	18	.	.	NOUN
ajfa-2762	145	19	1	1	NUM
ajfa-2762	145	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	145	21	9	9	NUM
ajfa-2762	145	22	the	the	DET
ajfa-2762	145	23	change	change	NOUN
ajfa-2762	145	24	in	in	ADP
ajfa-2762	145	25	vat	vat	NOUN
ajfa-2762	145	26	rates	rate	NOUN
ajfa-2762	145	27	the	the	DET
ajfa-2762	145	28	united	united	PROPN
ajfa-2762	145	29	kingdom	kingdom	PROPN
ajfa-2762	145	30	decreases	decrease	VERB
ajfa-2762	145	31	its	its	PRON
ajfa-2762	145	32	vat	vat	NOUN
ajfa-2762	145	33	rate	rate	NOUN
ajfa-2762	145	34	to	to	ADP
ajfa-2762	145	35	8	8	NUM
ajfa-2762	145	36	%	%	NOUN
ajfa-2762	145	37	(	(	PUNCT
ajfa-2762	145	38	from	from	ADP
ajfa-2762	145	39	10	10	NUM
ajfa-2762	145	40	%	%	NOUN
ajfa-2762	145	41	)	)	PUNCT
ajfa-2762	145	42	in	in	ADP
ajfa-2762	145	43	july	july	PROPN
ajfa-2762	145	44	1974	1974	NUM
ajfa-2762	145	45	figure	figure	NOUN
ajfa-2762	145	46	5	5	NUM
ajfa-2762	145	47	.	.	PUNCT
ajfa-2762	145	48	uk	uk	PROPN
ajfa-2762	145	49	decreases	decrease	VERB
ajfa-2762	145	50	the	the	DET
ajfa-2762	145	51	rate	rate	NOUN
ajfa-2762	145	52	of	of	ADP
ajfa-2762	145	53	vat	vat	NOUN
ajfa-2762	145	54	to	to	ADP
ajfa-2762	145	55	8	8	NUM
ajfa-2762	145	56	%	%	NOUN
ajfa-2762	145	57	in	in	ADP
ajfa-2762	145	58	july	july	PROPN
ajfa-2762	145	59	1974	1974	NUM
ajfa-2762	145	60	:	:	PUNCT
ajfa-2762	145	61	retail	retail	ADJ
ajfa-2762	145	62	volume	volume	NOUN
ajfa-2762	145	63	index	index	NOUN
ajfa-2762	145	64	when	when	SCONJ
ajfa-2762	145	65	the	the	DET
ajfa-2762	145	66	uk	uk	PROPN
ajfa-2762	145	67	reduced	reduce	VERB
ajfa-2762	145	68	the	the	DET
ajfa-2762	145	69	rate	rate	NOUN
ajfa-2762	145	70	of	of	ADP
ajfa-2762	145	71	vat	vat	NOUN
ajfa-2762	145	72	in	in	ADP
ajfa-2762	145	73	july	july	PROPN
ajfa-2762	145	74	1974	1974	NUM
ajfa-2762	145	75	,	,	PUNCT
ajfa-2762	145	76	from	from	ADP
ajfa-2762	145	77	10	10	NUM
ajfa-2762	145	78	%	%	NOUN
ajfa-2762	145	79	to	to	PART
ajfa-2762	145	80	8	8	NUM
ajfa-2762	145	81	%	%	NOUN
ajfa-2762	145	82	,	,	PUNCT
ajfa-2762	145	83	the	the	DET
ajfa-2762	145	84	retail	retail	ADJ
ajfa-2762	145	85	volume	volume	NOUN
ajfa-2762	145	86	showed	show	VERB
ajfa-2762	145	87	no	no	DET
ajfa-2762	145	88	major	major	ADJ
ajfa-2762	145	89	change	change	NOUN
ajfa-2762	145	90	for	for	ADP
ajfa-2762	145	91	that	that	DET
ajfa-2762	145	92	month	month	NOUN
ajfa-2762	145	93	.	.	PUNCT
ajfa-2762	146	1	it	it	PRON
ajfa-2762	146	2	was	be	AUX
ajfa-2762	146	3	fairly	fairly	ADV
ajfa-2762	146	4	steady	steady	ADJ
ajfa-2762	146	5	for	for	ADP
ajfa-2762	146	6	the	the	DET
ajfa-2762	146	7	months	month	NOUN
ajfa-2762	146	8	prior	prior	ADV
ajfa-2762	146	9	and	and	CCONJ
ajfa-2762	146	10	following	follow	VERB
ajfa-2762	146	11	the	the	DET
ajfa-2762	146	12	change	change	NOUN
ajfa-2762	146	13	.	.	PUNCT
ajfa-2762	147	1	both	both	CCONJ
ajfa-2762	147	2	the	the	DET
ajfa-2762	147	3	us	us	PROPN
ajfa-2762	147	4	and	and	CCONJ
ajfa-2762	147	5	canada	canada	PROPN
ajfa-2762	147	6	had	have	VERB
ajfa-2762	147	7	fairly	fairly	ADV
ajfa-2762	147	8	similar	similar	ADJ
ajfa-2762	147	9	results	result	NOUN
ajfa-2762	147	10	.	.	PUNCT
ajfa-2762	148	1	both	both	PRON
ajfa-2762	148	2	showed	show	VERB
ajfa-2762	148	3	steady	steady	ADJ
ajfa-2762	148	4	retail	retail	ADJ
ajfa-2762	148	5	volumes	volume	NOUN
ajfa-2762	148	6	for	for	ADP
ajfa-2762	148	7	the	the	DET
ajfa-2762	148	8	months	month	NOUN
ajfa-2762	148	9	to	to	ADP
ajfa-2762	148	10	august	august	PROPN
ajfa-2762	148	11	1974	1974	NUM
ajfa-2762	148	12	and	and	CCONJ
ajfa-2762	148	13	then	then	ADV
ajfa-2762	148	14	a	a	DET
ajfa-2762	148	15	slight	slight	ADJ
ajfa-2762	148	16	decline	decline	NOUN
ajfa-2762	148	17	after	after	ADP
ajfa-2762	148	18	that	that	DET
ajfa-2762	148	19	time	time	NOUN
ajfa-2762	148	20	.	.	PUNCT
ajfa-2762	149	1	this	this	DET
ajfa-2762	149	2	graph	graph	NOUN
ajfa-2762	149	3	gives	give	VERB
ajfa-2762	149	4	no	no	DET
ajfa-2762	149	5	evidence	evidence	NOUN
ajfa-2762	149	6	of	of	ADP
ajfa-2762	149	7	any	any	DET
ajfa-2762	149	8	behavioral	behavioral	ADJ
ajfa-2762	149	9	change	change	NOUN
ajfa-2762	149	10	.	.	PUNCT
ajfa-2762	150	1	figure	figure	NOUN
ajfa-2762	150	2	6	6	NUM
ajfa-2762	150	3	.	.	PUNCT
ajfa-2762	151	1	uk	uk	PROPN
ajfa-2762	151	2	decreases	decrease	VERB
ajfa-2762	151	3	the	the	DET
ajfa-2762	151	4	rate	rate	NOUN
ajfa-2762	151	5	of	of	ADP
ajfa-2762	151	6	vat	vat	NOUN
ajfa-2762	151	7	to	to	ADP
ajfa-2762	151	8	8	8	NUM
ajfa-2762	151	9	%	%	NOUN
ajfa-2762	151	10	in	in	ADP
ajfa-2762	151	11	july	july	PROPN
ajfa-2762	151	12	1974	1974	NUM
ajfa-2762	151	13	:	:	PUNCT
ajfa-2762	151	14	percentage	percentage	NOUN
ajfa-2762	151	15	change	change	NOUN
ajfa-2762	151	16	in	in	ADP
ajfa-2762	151	17	retail	retail	ADJ
ajfa-2762	151	18	volume	volume	NOUN
ajfa-2762	151	19	from	from	ADP
ajfa-2762	151	20	same	same	ADJ
ajfa-2762	151	21	month	month	NOUN
ajfa-2762	151	22	of	of	ADP
ajfa-2762	151	23	prior	prior	ADJ
ajfa-2762	151	24	year	year	NOUN
ajfa-2762	151	25	.	.	PUNCT
ajfa-2762	152	1	asian	asian	ADJ
ajfa-2762	152	2	journal	journal	PROPN
ajfa-2762	152	3	of	of	ADP
ajfa-2762	152	4	finance	finance	PROPN
ajfa-2762	152	5	&	&	CCONJ
ajfa-2762	152	6	accounting	accounting	PROPN
ajfa-2762	152	7	issn	issn	PROPN
ajfa-2762	152	8	1946	1946	NUM
ajfa-2762	152	9	-	-	PUNCT
ajfa-2762	152	10	052x	052x	NOUN
ajfa-2762	152	11	2013	2013	NUM
ajfa-2762	152	12	,	,	PUNCT
ajfa-2762	152	13	vol	vol	NOUN
ajfa-2762	152	14	.	.	PROPN
ajfa-2762	152	15	5	5	NUM
ajfa-2762	152	16	,	,	PUNCT
ajfa-2762	152	17	no	no	INTJ
ajfa-2762	152	18	.	.	NOUN
ajfa-2762	152	19	1	1	NUM
ajfa-2762	152	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	152	21	10	10	NUM
ajfa-2762	152	22	again	again	ADV
ajfa-2762	152	23	the	the	DET
ajfa-2762	152	24	change	change	NOUN
ajfa-2762	152	25	in	in	ADP
ajfa-2762	152	26	the	the	DET
ajfa-2762	152	27	percentage	percentage	NOUN
ajfa-2762	152	28	change	change	NOUN
ajfa-2762	152	29	in	in	ADP
ajfa-2762	152	30	retail	retail	ADJ
ajfa-2762	152	31	volume	volume	NOUN
ajfa-2762	152	32	from	from	ADP
ajfa-2762	152	33	the	the	DET
ajfa-2762	152	34	prior	prior	ADJ
ajfa-2762	152	35	year	year	NOUN
ajfa-2762	152	36	’	'	PUNCT
ajfa-2762	152	37	month	month	NOUN
ajfa-2762	152	38	does	do	AUX
ajfa-2762	152	39	not	not	PART
ajfa-2762	152	40	seem	seem	VERB
ajfa-2762	152	41	to	to	PART
ajfa-2762	152	42	be	be	AUX
ajfa-2762	152	43	affected	affect	VERB
ajfa-2762	152	44	by	by	ADP
ajfa-2762	152	45	the	the	DET
ajfa-2762	152	46	small	small	ADJ
ajfa-2762	152	47	drop	drop	NOUN
ajfa-2762	152	48	in	in	ADP
ajfa-2762	152	49	the	the	DET
ajfa-2762	152	50	rate	rate	NOUN
ajfa-2762	152	51	of	of	ADP
ajfa-2762	152	52	vat	vat	NOUN
ajfa-2762	152	53	to	to	ADP
ajfa-2762	152	54	8	8	NUM
ajfa-2762	152	55	%	%	NOUN
ajfa-2762	152	56	in	in	ADP
ajfa-2762	152	57	july	july	PROPN
ajfa-2762	152	58	1974	1974	NUM
ajfa-2762	152	59	.	.	PUNCT
ajfa-2762	153	1	the	the	DET
ajfa-2762	153	2	line	line	NOUN
ajfa-2762	153	3	representing	represent	VERB
ajfa-2762	153	4	the	the	DET
ajfa-2762	153	5	percentage	percentage	NOUN
ajfa-2762	153	6	change	change	NOUN
ajfa-2762	153	7	does	do	AUX
ajfa-2762	153	8	is	be	AUX
ajfa-2762	153	9	approximately	approximately	ADV
ajfa-2762	153	10	linear	linear	ADJ
ajfa-2762	153	11	from	from	ADP
ajfa-2762	153	12	may	may	PROPN
ajfa-2762	153	13	to	to	ADP
ajfa-2762	153	14	september	september	PROPN
ajfa-2762	153	15	1974	1974	NUM
ajfa-2762	153	16	.	.	PUNCT
ajfa-2762	154	1	the	the	DET
ajfa-2762	154	2	us	us	PROPN
ajfa-2762	154	3	and	and	CCONJ
ajfa-2762	154	4	canada	canada	PROPN
ajfa-2762	154	5	both	both	PRON
ajfa-2762	154	6	have	have	VERB
ajfa-2762	154	7	substantial	substantial	ADJ
ajfa-2762	154	8	percentage	percentage	NOUN
ajfa-2762	154	9	relative	relative	ADJ
ajfa-2762	154	10	increases	increase	NOUN
ajfa-2762	154	11	in	in	ADP
ajfa-2762	154	12	july	july	PROPN
ajfa-2762	154	13	and	and	CCONJ
ajfa-2762	154	14	august	august	PROPN
ajfa-2762	154	15	1974	1974	NUM
ajfa-2762	154	16	.	.	PUNCT
ajfa-2762	155	1	the	the	DET
ajfa-2762	155	2	uk	uk	PROPN
ajfa-2762	155	3	does	do	AUX
ajfa-2762	155	4	not	not	PART
ajfa-2762	155	5	have	have	VERB
ajfa-2762	155	6	such	such	DET
ajfa-2762	155	7	a	a	DET
ajfa-2762	155	8	sharp	sharp	ADJ
ajfa-2762	155	9	increase	increase	NOUN
ajfa-2762	155	10	.	.	PUNCT
ajfa-2762	156	1	the	the	DET
ajfa-2762	156	2	two	two	NUM
ajfa-2762	156	3	graphs	graph	NOUN
ajfa-2762	156	4	do	do	AUX
ajfa-2762	156	5	not	not	PART
ajfa-2762	156	6	support	support	VERB
ajfa-2762	156	7	the	the	DET
ajfa-2762	156	8	case	case	NOUN
ajfa-2762	156	9	that	that	SCONJ
ajfa-2762	156	10	the	the	DET
ajfa-2762	156	11	small	small	ADJ
ajfa-2762	156	12	change	change	NOUN
ajfa-2762	156	13	in	in	ADP
ajfa-2762	156	14	the	the	DET
ajfa-2762	156	15	vat	vat	NOUN
ajfa-2762	156	16	rate	rate	NOUN
ajfa-2762	156	17	caused	cause	VERB
ajfa-2762	156	18	any	any	DET
ajfa-2762	156	19	behavioral	behavioral	ADJ
ajfa-2762	156	20	change	change	NOUN
ajfa-2762	156	21	in	in	ADP
ajfa-2762	156	22	purchasing	purchasing	NOUN
ajfa-2762	156	23	.	.	PUNCT
ajfa-2762	157	1	the	the	DET
ajfa-2762	157	2	united	united	PROPN
ajfa-2762	157	3	kingdom	kingdom	PROPN
ajfa-2762	157	4	introduces	introduce	VERB
ajfa-2762	157	5	the	the	DET
ajfa-2762	157	6	higher	high	ADJ
ajfa-2762	157	7	vat	vat	NOUN
ajfa-2762	157	8	rate	rate	NOUN
ajfa-2762	157	9	of	of	ADP
ajfa-2762	157	10	25	25	NUM
ajfa-2762	157	11	%	%	NOUN
ajfa-2762	157	12	for	for	ADP
ajfa-2762	157	13	luxuries	luxury	NOUN
ajfa-2762	157	14	in	in	ADP
ajfa-2762	157	15	may	may	AUX
ajfa-2762	157	16	1975	1975	NUM
ajfa-2762	157	17	figure	figure	VERB
ajfa-2762	157	18	7	7	NUM
ajfa-2762	157	19	.	.	PUNCT
ajfa-2762	158	1	the	the	DET
ajfa-2762	158	2	uk	uk	PROPN
ajfa-2762	158	3	introduces	introduce	VERB
ajfa-2762	158	4	the	the	DET
ajfa-2762	158	5	higher	high	ADJ
ajfa-2762	158	6	vat	vat	NOUN
ajfa-2762	158	7	rate	rate	NOUN
ajfa-2762	158	8	of	of	ADP
ajfa-2762	158	9	25	25	NUM
ajfa-2762	158	10	%	%	NOUN
ajfa-2762	158	11	for	for	ADP
ajfa-2762	158	12	luxuries	luxury	NOUN
ajfa-2762	158	13	in	in	ADP
ajfa-2762	158	14	may	may	PROPN
ajfa-2762	158	15	1975	1975	NUM
ajfa-2762	158	16	:	:	PUNCT
ajfa-2762	158	17	retail	retail	ADJ
ajfa-2762	158	18	volume	volume	NOUN
ajfa-2762	158	19	in	in	ADP
ajfa-2762	158	20	may	may	PROPN
ajfa-2762	158	21	1974	1974	NUM
ajfa-2762	158	22	the	the	DET
ajfa-2762	158	23	uk	uk	PROPN
ajfa-2762	158	24	introduced	introduce	VERB
ajfa-2762	158	25	a	a	DET
ajfa-2762	158	26	higher	high	ADJ
ajfa-2762	158	27	vat	vat	NOUN
ajfa-2762	158	28	rate	rate	NOUN
ajfa-2762	158	29	of	of	ADP
ajfa-2762	158	30	25	25	NUM
ajfa-2762	158	31	%	%	NOUN
ajfa-2762	158	32	for	for	ADP
ajfa-2762	158	33	consumer	consumer	NOUN
ajfa-2762	158	34	goods	good	NOUN
ajfa-2762	158	35	that	that	PRON
ajfa-2762	158	36	were	be	AUX
ajfa-2762	158	37	regarded	regard	VERB
ajfa-2762	158	38	as	as	ADP
ajfa-2762	158	39	luxuries	luxury	NOUN
ajfa-2762	158	40	.	.	PUNCT
ajfa-2762	159	1	luxury	luxury	NOUN
ajfa-2762	159	2	goods	good	NOUN
ajfa-2762	159	3	were	be	AUX
ajfa-2762	159	4	mainly	mainly	ADV
ajfa-2762	159	5	consumer	consumer	NOUN
ajfa-2762	159	6	goods	good	NOUN
ajfa-2762	159	7	such	such	ADJ
ajfa-2762	159	8	as	as	ADP
ajfa-2762	159	9	domestic	domestic	ADJ
ajfa-2762	159	10	electrical	electrical	ADJ
ajfa-2762	159	11	appliances	appliance	NOUN
ajfa-2762	159	12	,	,	PUNCT
ajfa-2762	159	13	radios	radio	NOUN
ajfa-2762	159	14	,	,	PUNCT
ajfa-2762	159	15	tvs	tv	NOUN
ajfa-2762	159	16	and	and	CCONJ
ajfa-2762	159	17	hi	hi	ADJ
ajfa-2762	159	18	-	-	NOUN
ajfa-2762	159	19	fi	fi	NOUN
ajfa-2762	159	20	equipment	equipment	NOUN
ajfa-2762	159	21	,	,	PUNCT
ajfa-2762	159	22	furs	fur	NOUN
ajfa-2762	159	23	and	and	CCONJ
ajfa-2762	159	24	jewellery	jewellery	NOUN
ajfa-2762	159	25	,	,	PUNCT
ajfa-2762	159	26	as	as	ADV
ajfa-2762	159	27	well	well	ADV
ajfa-2762	159	28	as	as	ADP
ajfa-2762	159	29	services	service	NOUN
ajfa-2762	159	30	related	relate	VERB
ajfa-2762	159	31	to	to	ADP
ajfa-2762	159	32	them	they	PRON
ajfa-2762	159	33	,	,	PUNCT
ajfa-2762	159	34	such	such	ADJ
ajfa-2762	159	35	as	as	ADP
ajfa-2762	159	36	repairs	repair	NOUN
ajfa-2762	159	37	of	of	ADP
ajfa-2762	159	38	those	those	DET
ajfa-2762	159	39	items	item	NOUN
ajfa-2762	159	40	.	.	PUNCT
ajfa-2762	160	1	in	in	ADP
ajfa-2762	160	2	the	the	DET
ajfa-2762	160	3	month	month	NOUN
ajfa-2762	160	4	before	before	SCONJ
ajfa-2762	160	5	the	the	DET
ajfa-2762	160	6	uk	uk	PROPN
ajfa-2762	160	7	introduced	introduce	VERB
ajfa-2762	160	8	the	the	DET
ajfa-2762	160	9	higher	high	ADJ
ajfa-2762	160	10	rate	rate	NOUN
ajfa-2762	160	11	for	for	ADP
ajfa-2762	160	12	luxuries	luxury	NOUN
ajfa-2762	160	13	,	,	PUNCT
ajfa-2762	160	14	the	the	DET
ajfa-2762	160	15	retail	retail	ADJ
ajfa-2762	160	16	volume	volume	NOUN
ajfa-2762	160	17	increased	increase	VERB
ajfa-2762	160	18	substantially	substantially	ADV
ajfa-2762	160	19	.	.	PUNCT
ajfa-2762	161	1	the	the	DET
ajfa-2762	161	2	retail	retail	ADJ
ajfa-2762	161	3	volume	volume	NOUN
ajfa-2762	161	4	after	after	SCONJ
ajfa-2762	161	5	the	the	DET
ajfa-2762	161	6	change	change	NOUN
ajfa-2762	161	7	dropped	drop	VERB
ajfa-2762	161	8	in	in	ADP
ajfa-2762	161	9	may	may	PROPN
ajfa-2762	161	10	,	,	PUNCT
ajfa-2762	161	11	the	the	DET
ajfa-2762	161	12	month	month	NOUN
ajfa-2762	161	13	in	in	ADP
ajfa-2762	161	14	which	which	PRON
ajfa-2762	161	15	the	the	DET
ajfa-2762	161	16	rate	rate	NOUN
ajfa-2762	161	17	changed	change	VERB
ajfa-2762	161	18	and	and	CCONJ
ajfa-2762	161	19	was	be	AUX
ajfa-2762	161	20	steady	steady	ADJ
ajfa-2762	161	21	for	for	ADP
ajfa-2762	161	22	some	some	DET
ajfa-2762	161	23	months	month	NOUN
ajfa-2762	161	24	afterwards	afterwards	ADV
ajfa-2762	161	25	.	.	PUNCT
ajfa-2762	162	1	this	this	PRON
ajfa-2762	162	2	would	would	AUX
ajfa-2762	162	3	indicate	indicate	VERB
ajfa-2762	162	4	that	that	SCONJ
ajfa-2762	162	5	consumers	consumer	NOUN
ajfa-2762	162	6	anticipated	anticipate	VERB
ajfa-2762	162	7	the	the	DET
ajfa-2762	162	8	change	change	NOUN
ajfa-2762	162	9	by	by	ADP
ajfa-2762	162	10	increasing	increase	VERB
ajfa-2762	162	11	their	their	PRON
ajfa-2762	162	12	purchases	purchase	NOUN
ajfa-2762	162	13	of	of	ADP
ajfa-2762	162	14	these	these	DET
ajfa-2762	162	15	items	item	NOUN
ajfa-2762	162	16	before	before	ADP
ajfa-2762	162	17	the	the	DET
ajfa-2762	162	18	rate	rate	NOUN
ajfa-2762	162	19	change	change	NOUN
ajfa-2762	162	20	.	.	PUNCT
ajfa-2762	163	1	the	the	DET
ajfa-2762	163	2	uk	uk	PROPN
ajfa-2762	163	3	’s	’s	PART
ajfa-2762	163	4	graph	graph	NOUN
ajfa-2762	163	5	is	be	AUX
ajfa-2762	163	6	in	in	ADP
ajfa-2762	163	7	contrast	contrast	NOUN
ajfa-2762	163	8	to	to	ADP
ajfa-2762	163	9	those	those	PRON
ajfa-2762	163	10	of	of	ADP
ajfa-2762	163	11	the	the	DET
ajfa-2762	163	12	us	us	PROPN
ajfa-2762	163	13	and	and	CCONJ
ajfa-2762	163	14	canada	canada	PROPN
ajfa-2762	163	15	,	,	PUNCT
ajfa-2762	163	16	which	which	PRON
ajfa-2762	163	17	had	have	VERB
ajfa-2762	163	18	only	only	ADJ
ajfa-2762	163	19	small	small	ADJ
ajfa-2762	163	20	movements	movement	NOUN
ajfa-2762	163	21	in	in	ADP
ajfa-2762	163	22	retail	retail	ADJ
ajfa-2762	163	23	volume	volume	NOUN
ajfa-2762	163	24	over	over	ADP
ajfa-2762	163	25	the	the	DET
ajfa-2762	163	26	period	period	NOUN
ajfa-2762	163	27	in	in	ADP
ajfa-2762	163	28	question	question	NOUN
ajfa-2762	163	29	.	.	PUNCT
ajfa-2762	164	1	asian	asian	ADJ
ajfa-2762	164	2	journal	journal	PROPN
ajfa-2762	164	3	of	of	ADP
ajfa-2762	164	4	finance	finance	PROPN
ajfa-2762	164	5	&	&	CCONJ
ajfa-2762	164	6	accounting	accounting	PROPN
ajfa-2762	164	7	issn	issn	PROPN
ajfa-2762	164	8	1946	1946	NUM
ajfa-2762	164	9	-	-	PUNCT
ajfa-2762	164	10	052x	052x	NOUN
ajfa-2762	164	11	2013	2013	NUM
ajfa-2762	164	12	,	,	PUNCT
ajfa-2762	164	13	vol	vol	NOUN
ajfa-2762	164	14	.	.	PROPN
ajfa-2762	164	15	5	5	NUM
ajfa-2762	164	16	,	,	PUNCT
ajfa-2762	164	17	no	no	INTJ
ajfa-2762	164	18	.	.	NOUN
ajfa-2762	164	19	1	1	NUM
ajfa-2762	164	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	164	21	11	11	NUM
ajfa-2762	164	22	figure	figure	NOUN
ajfa-2762	164	23	8	8	NUM
ajfa-2762	164	24	.	.	PUNCT
ajfa-2762	165	1	the	the	DET
ajfa-2762	165	2	uk	uk	PROPN
ajfa-2762	165	3	introduces	introduce	VERB
ajfa-2762	165	4	the	the	DET
ajfa-2762	165	5	higher	high	ADJ
ajfa-2762	165	6	vat	vat	NOUN
ajfa-2762	165	7	rate	rate	NOUN
ajfa-2762	165	8	of	of	ADP
ajfa-2762	165	9	25	25	NUM
ajfa-2762	165	10	%	%	NOUN
ajfa-2762	165	11	for	for	ADP
ajfa-2762	165	12	luxuries	luxury	NOUN
ajfa-2762	165	13	in	in	ADP
ajfa-2762	165	14	may	may	PROPN
ajfa-2762	165	15	1975	1975	NUM
ajfa-2762	165	16	:	:	PUNCT
ajfa-2762	165	17	percentage	percentage	NOUN
ajfa-2762	165	18	change	change	NOUN
ajfa-2762	165	19	in	in	ADP
ajfa-2762	165	20	retail	retail	ADJ
ajfa-2762	165	21	volume	volume	NOUN
ajfa-2762	165	22	from	from	ADP
ajfa-2762	165	23	same	same	ADJ
ajfa-2762	165	24	month	month	NOUN
ajfa-2762	165	25	of	of	ADP
ajfa-2762	165	26	prior	prior	ADJ
ajfa-2762	165	27	year	year	NOUN
ajfa-2762	165	28	in	in	ADP
ajfa-2762	165	29	this	this	DET
ajfa-2762	165	30	case	case	NOUN
ajfa-2762	165	31	the	the	DET
ajfa-2762	165	32	percentage	percentage	NOUN
ajfa-2762	165	33	change	change	NOUN
ajfa-2762	165	34	from	from	ADP
ajfa-2762	165	35	the	the	DET
ajfa-2762	165	36	same	same	ADJ
ajfa-2762	165	37	month	month	NOUN
ajfa-2762	165	38	of	of	ADP
ajfa-2762	165	39	the	the	DET
ajfa-2762	165	40	prior	prior	ADJ
ajfa-2762	165	41	year	year	NOUN
ajfa-2762	165	42	shows	show	VERB
ajfa-2762	165	43	a	a	DET
ajfa-2762	165	44	very	very	ADV
ajfa-2762	165	45	similar	similar	ADJ
ajfa-2762	165	46	story	story	NOUN
ajfa-2762	165	47	to	to	PART
ajfa-2762	165	48	figure	figure	VERB
ajfa-2762	165	49	7	7	NUM
ajfa-2762	165	50	(	(	PUNCT
ajfa-2762	165	51	the	the	DET
ajfa-2762	165	52	retail	retail	ADJ
ajfa-2762	165	53	volume	volume	NOUN
ajfa-2762	165	54	)	)	PUNCT
ajfa-2762	165	55	.	.	PUNCT
ajfa-2762	166	1	the	the	DET
ajfa-2762	166	2	uk	uk	PROPN
ajfa-2762	166	3	shows	show	VERB
ajfa-2762	166	4	a	a	DET
ajfa-2762	166	5	marked	mark	VERB
ajfa-2762	166	6	increase	increase	NOUN
ajfa-2762	166	7	of	of	ADP
ajfa-2762	166	8	more	more	ADJ
ajfa-2762	166	9	than	than	ADP
ajfa-2762	166	10	10	10	NUM
ajfa-2762	166	11	%	%	NOUN
ajfa-2762	166	12	for	for	ADP
ajfa-2762	166	13	april	april	PROPN
ajfa-2762	166	14	1975	1975	NUM
ajfa-2762	166	15	over	over	ADP
ajfa-2762	166	16	april	april	PROPN
ajfa-2762	166	17	1974	1974	NUM
ajfa-2762	166	18	,	,	PUNCT
ajfa-2762	166	19	whereas	whereas	SCONJ
ajfa-2762	166	20	there	there	PRON
ajfa-2762	166	21	was	be	VERB
ajfa-2762	166	22	a	a	DET
ajfa-2762	166	23	small	small	ADJ
ajfa-2762	166	24	decrease	decrease	NOUN
ajfa-2762	166	25	in	in	ADP
ajfa-2762	166	26	march	march	PROPN
ajfa-2762	166	27	1975	1975	NUM
ajfa-2762	166	28	(	(	PUNCT
ajfa-2762	166	29	over	over	ADP
ajfa-2762	166	30	march	march	PROPN
ajfa-2762	166	31	1974	1974	NUM
ajfa-2762	166	32	)	)	PUNCT
ajfa-2762	166	33	.	.	PUNCT
ajfa-2762	167	1	in	in	ADP
ajfa-2762	167	2	may	may	PROPN
ajfa-2762	167	3	1975	1975	NUM
ajfa-2762	167	4	there	there	PRON
ajfa-2762	167	5	is	be	VERB
ajfa-2762	167	6	a	a	DET
ajfa-2762	167	7	decrease	decrease	NOUN
ajfa-2762	167	8	from	from	ADP
ajfa-2762	167	9	the	the	DET
ajfa-2762	167	10	same	same	ADJ
ajfa-2762	167	11	month	month	NOUN
ajfa-2762	167	12	the	the	DET
ajfa-2762	167	13	previous	previous	ADJ
ajfa-2762	167	14	year	year	NOUN
ajfa-2762	167	15	(	(	PUNCT
ajfa-2762	167	16	of	of	ADP
ajfa-2762	167	17	about	about	ADV
ajfa-2762	167	18	2	2	NUM
ajfa-2762	167	19	%	%	NOUN
ajfa-2762	167	20	)	)	PUNCT
ajfa-2762	167	21	.	.	PUNCT
ajfa-2762	168	1	again	again	ADV
ajfa-2762	168	2	,	,	PUNCT
ajfa-2762	168	3	this	this	PRON
ajfa-2762	168	4	indicates	indicate	VERB
ajfa-2762	168	5	that	that	SCONJ
ajfa-2762	168	6	consumers	consumer	NOUN
ajfa-2762	168	7	anticipated	anticipate	VERB
ajfa-2762	168	8	the	the	DET
ajfa-2762	168	9	rate	rate	NOUN
ajfa-2762	168	10	change	change	NOUN
ajfa-2762	168	11	on	on	ADP
ajfa-2762	168	12	luxury	luxury	NOUN
ajfa-2762	168	13	goods	good	NOUN
ajfa-2762	168	14	by	by	ADP
ajfa-2762	168	15	purchasing	purchase	VERB
ajfa-2762	168	16	more	more	ADJ
ajfa-2762	168	17	in	in	ADP
ajfa-2762	168	18	april	april	PROPN
ajfa-2762	168	19	and	and	CCONJ
ajfa-2762	168	20	less	less	ADV
ajfa-2762	168	21	after	after	ADP
ajfa-2762	168	22	the	the	DET
ajfa-2762	168	23	rate	rate	NOUN
ajfa-2762	168	24	change	change	NOUN
ajfa-2762	168	25	.	.	PUNCT
ajfa-2762	169	1	the	the	DET
ajfa-2762	169	2	slide	slide	NOUN
ajfa-2762	169	3	in	in	ADP
ajfa-2762	169	4	the	the	DET
ajfa-2762	169	5	percentage	percentage	NOUN
ajfa-2762	169	6	change	change	NOUN
ajfa-2762	169	7	continues	continue	VERB
ajfa-2762	169	8	for	for	ADP
ajfa-2762	169	9	the	the	DET
ajfa-2762	169	10	months	month	NOUN
ajfa-2762	169	11	after	after	ADP
ajfa-2762	169	12	may	may	PROPN
ajfa-2762	169	13	1975	1975	NUM
ajfa-2762	169	14	.	.	PUNCT
ajfa-2762	170	1	the	the	DET
ajfa-2762	170	2	us	us	PROPN
ajfa-2762	170	3	and	and	CCONJ
ajfa-2762	170	4	canada	canada	PROPN
ajfa-2762	170	5	,	,	PUNCT
ajfa-2762	170	6	again	again	ADV
ajfa-2762	170	7	,	,	PUNCT
ajfa-2762	170	8	show	show	VERB
ajfa-2762	170	9	very	very	ADV
ajfa-2762	170	10	similar	similar	ADJ
ajfa-2762	170	11	graphs	graph	NOUN
ajfa-2762	170	12	to	to	ADP
ajfa-2762	170	13	each	each	DET
ajfa-2762	170	14	other	other	ADJ
ajfa-2762	170	15	with	with	ADP
ajfa-2762	170	16	an	an	DET
ajfa-2762	170	17	increase	increase	NOUN
ajfa-2762	170	18	in	in	ADP
ajfa-2762	170	19	the	the	DET
ajfa-2762	170	20	relative	relative	ADJ
ajfa-2762	170	21	percentage	percentage	NOUN
ajfa-2762	170	22	change	change	NOUN
ajfa-2762	170	23	in	in	ADP
ajfa-2762	170	24	may	may	PROPN
ajfa-2762	170	25	1975	1975	NUM
ajfa-2762	170	26	and	and	CCONJ
ajfa-2762	170	27	then	then	ADV
ajfa-2762	170	28	a	a	DET
ajfa-2762	170	29	small	small	ADJ
ajfa-2762	170	30	variation	variation	NOUN
ajfa-2762	170	31	in	in	ADP
ajfa-2762	170	32	the	the	DET
ajfa-2762	170	33	months	month	NOUN
ajfa-2762	170	34	after	after	ADP
ajfa-2762	170	35	may	may	PROPN
ajfa-2762	170	36	1975	1975	NUM
ajfa-2762	170	37	(	(	PUNCT
ajfa-2762	170	38	canada	canada	PROPN
ajfa-2762	170	39	increases	increase	VERB
ajfa-2762	170	40	slightly	slightly	ADV
ajfa-2762	170	41	then	then	ADV
ajfa-2762	170	42	decreases	decrease	VERB
ajfa-2762	170	43	,	,	PUNCT
ajfa-2762	170	44	whereas	whereas	SCONJ
ajfa-2762	170	45	the	the	DET
ajfa-2762	170	46	us	us	PROPN
ajfa-2762	170	47	decreases	decrease	VERB
ajfa-2762	170	48	slightly	slightly	ADV
ajfa-2762	170	49	)	)	PUNCT
ajfa-2762	170	50	.	.	PUNCT
ajfa-2762	171	1	taken	take	VERB
ajfa-2762	171	2	together	together	ADV
ajfa-2762	171	3	the	the	DET
ajfa-2762	171	4	two	two	NUM
ajfa-2762	171	5	graphs	graph	NOUN
ajfa-2762	171	6	show	show	VERB
ajfa-2762	171	7	that	that	SCONJ
ajfa-2762	171	8	there	there	PRON
ajfa-2762	171	9	was	be	VERB
ajfa-2762	171	10	a	a	DET
ajfa-2762	171	11	substantial	substantial	ADJ
ajfa-2762	171	12	increase	increase	NOUN
ajfa-2762	171	13	in	in	ADP
ajfa-2762	171	14	consumer	consumer	NOUN
ajfa-2762	171	15	spending	spending	NOUN
ajfa-2762	171	16	in	in	ADP
ajfa-2762	171	17	the	the	DET
ajfa-2762	171	18	month	month	NOUN
ajfa-2762	171	19	prior	prior	ADV
ajfa-2762	171	20	to	to	ADP
ajfa-2762	171	21	the	the	DET
ajfa-2762	171	22	introduction	introduction	NOUN
ajfa-2762	171	23	of	of	ADP
ajfa-2762	171	24	the	the	DET
ajfa-2762	171	25	higher	high	ADJ
ajfa-2762	171	26	rate	rate	NOUN
ajfa-2762	171	27	tax	tax	NOUN
ajfa-2762	171	28	for	for	ADP
ajfa-2762	171	29	luxuries	luxury	NOUN
ajfa-2762	171	30	.	.	PUNCT
ajfa-2762	172	1	once	once	ADV
ajfa-2762	172	2	the	the	DET
ajfa-2762	172	3	higher	high	ADJ
ajfa-2762	172	4	rate	rate	NOUN
ajfa-2762	172	5	tax	tax	NOUN
ajfa-2762	172	6	was	be	AUX
ajfa-2762	172	7	implemented	implement	VERB
ajfa-2762	172	8	,	,	PUNCT
ajfa-2762	172	9	spending	spending	NOUN
ajfa-2762	172	10	decreased	decrease	VERB
ajfa-2762	172	11	.	.	PUNCT
ajfa-2762	173	1	this	this	PRON
ajfa-2762	173	2	would	would	AUX
ajfa-2762	173	3	indicate	indicate	VERB
ajfa-2762	173	4	that	that	SCONJ
ajfa-2762	173	5	consumers	consumer	NOUN
ajfa-2762	173	6	again	again	ADV
ajfa-2762	173	7	used	use	VERB
ajfa-2762	173	8	arbitrage	arbitrage	NOUN
ajfa-2762	173	9	by	by	ADP
ajfa-2762	173	10	adjusting	adjust	VERB
ajfa-2762	173	11	their	their	PRON
ajfa-2762	173	12	behavior	behavior	NOUN
ajfa-2762	173	13	as	as	ADP
ajfa-2762	173	14	a	a	DET
ajfa-2762	173	15	result	result	NOUN
ajfa-2762	173	16	of	of	ADP
ajfa-2762	173	17	the	the	DET
ajfa-2762	173	18	new	new	ADJ
ajfa-2762	173	19	higher	high	ADJ
ajfa-2762	173	20	rate	rate	NOUN
ajfa-2762	173	21	,	,	PUNCT
ajfa-2762	173	22	even	even	ADV
ajfa-2762	173	23	though	though	SCONJ
ajfa-2762	173	24	that	that	SCONJ
ajfa-2762	173	25	higher	high	ADJ
ajfa-2762	173	26	rate	rate	NOUN
ajfa-2762	173	27	was	be	AUX
ajfa-2762	173	28	for	for	ADP
ajfa-2762	173	29	a	a	DET
ajfa-2762	173	30	limited	limited	ADJ
ajfa-2762	173	31	class	class	NOUN
ajfa-2762	173	32	of	of	ADP
ajfa-2762	173	33	goods	good	NOUN
ajfa-2762	173	34	.	.	PUNCT
ajfa-2762	174	1	asian	asian	ADJ
ajfa-2762	174	2	journal	journal	PROPN
ajfa-2762	174	3	of	of	ADP
ajfa-2762	174	4	finance	finance	PROPN
ajfa-2762	174	5	&	&	CCONJ
ajfa-2762	174	6	accounting	accounting	PROPN
ajfa-2762	174	7	issn	issn	PROPN
ajfa-2762	174	8	1946	1946	NUM
ajfa-2762	174	9	-	-	PUNCT
ajfa-2762	174	10	052x	052x	NOUN
ajfa-2762	174	11	2013	2013	NUM
ajfa-2762	174	12	,	,	PUNCT
ajfa-2762	174	13	vol	vol	NOUN
ajfa-2762	174	14	.	.	PROPN
ajfa-2762	174	15	5	5	NUM
ajfa-2762	174	16	,	,	PUNCT
ajfa-2762	174	17	no	no	INTJ
ajfa-2762	174	18	.	.	NOUN
ajfa-2762	174	19	1	1	NUM
ajfa-2762	174	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2762	174	21	12	12	NUM
ajfa-2762	174	22	the	the	DET
ajfa-2762	174	23	united	united	PROPN
ajfa-2762	174	24	kingdom	kingdom	PROPN
ajfa-2762	174	25	decreases	decrease	VERB
ajfa-2762	174	26	its	its	PRON
ajfa-2762	174	27	vat	vat	NOUN
ajfa-2762	174	28	rate	rate	NOUN
ajfa-2762	174	29	for	for	ADP
ajfa-2762	174	30	luxuries	luxury	NOUN
ajfa-2762	174	31	to	to	ADP
ajfa-2762	174	32	12.5	12.5	NUM
ajfa-2762	174	33	%	%	NOUN
ajfa-2762	174	34	(	(	PUNCT
ajfa-2762	174	35	from	from	ADP
ajfa-2762	174	36	25	25	NUM
ajfa-2762	174	37	%	%	NOUN
ajfa-2762	174	38	)	)	PUNCT
ajfa-2762	174	39	in	in	ADP
ajfa-2762	174	40	april	april	PROPN
ajfa-2762	174	41	1976	1976	NUM
ajfa-2762	174	42	figure	figure	NOUN
ajfa-2762	174	43	9	9	NUM
ajfa-2762	174	44	.	.	PUNCT
ajfa-2762	175	1	the	the	DET
ajfa-2762	175	2	uk	uk	PROPN
ajfa-2762	175	3	decreases	decrease	VERB
ajfa-2762	175	4	its	its	PRON
ajfa-2762	175	5	vat	vat	NOUN
ajfa-2762	175	6	rate	rate	NOUN
ajfa-2762	175	7	for	for	ADP
ajfa-2762	175	8	luxuries	luxury	NOUN
ajfa-2762	175	9	to	to	ADP
ajfa-2762	175	10	12.5	12.5	NUM
ajfa-2762	175	11	%	%	NOUN
ajfa-2762	175	12	(	(	PUNCT
ajfa-2762	175	13	from	from	ADP
ajfa-2762	175	14	25	25	NUM
ajfa-2762	175	15	%	%	NOUN
ajfa-2762	175	16	)	)	PUNCT
ajfa-2762	175	17	in	in	ADP
ajfa-2762	175	18	april	april	PROPN
ajfa-2762	175	19	1976	1976	NUM
ajfa-2762	175	20	:	:	PUNCT
ajfa-2762	175	21	retail	retail	ADJ
ajfa-2762	175	22	volume	volume	NOUN
ajfa-2762	175	23	when	when	SCONJ
ajfa-2762	175	24	the	the	DET
ajfa-2762	175	25	uk	uk	PROPN
ajfa-2762	175	26	reduced	reduce	VERB
ajfa-2762	175	27	the	the	DET
ajfa-2762	175	28	higher	high	ADJ
ajfa-2762	175	29	rate	rate	NOUN
ajfa-2762	175	30	for	for	ADP
ajfa-2762	175	31	luxury	luxury	NOUN
ajfa-2762	175	32	goods	good	NOUN
ajfa-2762	175	33	,	,	PUNCT
ajfa-2762	175	34	the	the	DET
ajfa-2762	175	35	retail	retail	ADJ
ajfa-2762	175	36	volume	volume	NOUN
ajfa-2762	175	37	increased	increase	VERB
ajfa-2762	175	38	only	only	ADV
ajfa-2762	175	39	slightly	slightly	ADV
ajfa-2762	175	40	(	(	PUNCT
ajfa-2762	175	41	from	from	ADP
ajfa-2762	175	42	march	march	PROPN
ajfa-2762	175	43	1976	1976	NUM
ajfa-2762	175	44	to	to	ADP
ajfa-2762	175	45	april	april	PROPN
ajfa-2762	175	46	1976	1976	NUM
ajfa-2762	175	47	)	)	PUNCT
ajfa-2762	175	48	.	.	PUNCT
ajfa-2762	176	1	this	this	DET
ajfa-2762	176	2	increase	increase	NOUN
ajfa-2762	176	3	was	be	AUX
ajfa-2762	176	4	not	not	PART
ajfa-2762	176	5	in	in	ADP
ajfa-2762	176	6	any	any	DET
ajfa-2762	176	7	substantial	substantial	ADJ
ajfa-2762	176	8	way	way	NOUN
ajfa-2762	176	9	different	different	ADJ
ajfa-2762	176	10	for	for	ADP
ajfa-2762	176	11	the	the	DET
ajfa-2762	176	12	small	small	ADJ
ajfa-2762	176	13	increases	increase	NOUN
ajfa-2762	176	14	in	in	ADP
ajfa-2762	176	15	canada	canada	PROPN
ajfa-2762	176	16	and	and	CCONJ
ajfa-2762	176	17	the	the	DET
ajfa-2762	176	18	us	us	PROPN
ajfa-2762	176	19	.	.	PUNCT
ajfa-2762	177	1	the	the	DET
ajfa-2762	177	2	retail	retail	ADJ
ajfa-2762	177	3	volume	volume	NOUN
ajfa-2762	177	4	increased	increase	VERB
ajfa-2762	177	5	slightly	slightly	ADV
ajfa-2762	177	6	again	again	ADV
ajfa-2762	177	7	from	from	ADP
ajfa-2762	177	8	april	april	PROPN
ajfa-2762	177	9	to	to	ADP
ajfa-2762	177	10	may	may	PROPN
ajfa-2762	177	11	1976	1976	NUM
ajfa-2762	177	12	and	and	CCONJ
ajfa-2762	177	13	then	then	ADV
ajfa-2762	177	14	declined	decline	VERB
ajfa-2762	177	15	for	for	ADP
ajfa-2762	177	16	a	a	DET
ajfa-2762	177	17	month	month	NOUN
ajfa-2762	177	18	.	.	PUNCT
ajfa-2762	178	1	this	this	PRON
ajfa-2762	178	2	would	would	AUX
ajfa-2762	178	3	indicate	indicate	VERB
ajfa-2762	178	4	that	that	SCONJ
ajfa-2762	178	5	the	the	DET
ajfa-2762	178	6	drop	drop	NOUN
ajfa-2762	178	7	in	in	ADP
ajfa-2762	178	8	the	the	DET
ajfa-2762	178	9	luxury	luxury	NOUN
ajfa-2762	178	10	goods	good	NOUN
ajfa-2762	178	11	rate	rate	NOUN
ajfa-2762	178	12	had	have	VERB
ajfa-2762	178	13	no	no	DET
ajfa-2762	178	14	differential	differential	ADJ
ajfa-2762	178	15	effect	effect	NOUN
ajfa-2762	178	16	on	on	ADP
ajfa-2762	178	17	consumer	consumer	NOUN
ajfa-2762	178	18	behavior	behavior	NOUN
ajfa-2762	178	19	.	.	PUNCT
ajfa-2762	179	1	the	the	DET
ajfa-2762	179	2	us	us	PROPN
ajfa-2762	179	3	had	have	VERB
ajfa-2762	179	4	very	very	ADV
ajfa-2762	179	5	little	little	ADJ
ajfa-2762	179	6	variation	variation	NOUN
ajfa-2762	179	7	,	,	PUNCT
ajfa-2762	179	8	whereas	whereas	SCONJ
ajfa-2762	179	9	canada	canada	PROPN
ajfa-2762	179	10	did	do	AUX
ajfa-2762	179	11	have	have	VERB
ajfa-2762	179	12	a	a	DET
ajfa-2762	179	13	small	small	ADJ
ajfa-2762	179	14	increase	increase	NOUN
ajfa-2762	179	15	in	in	ADP
ajfa-2762	179	16	march	march	PROPN
ajfa-2762	179	17	and	and	CCONJ
ajfa-2762	179	18	april	april	PROPN
ajfa-2762	179	19	followed	follow	VERB
ajfa-2762	179	20	by	by	ADP
ajfa-2762	179	21	a	a	DET
ajfa-2762	179	22	small	small	ADJ
ajfa-2762	179	23	decrease	decrease	NOUN
ajfa-2762	179	24	in	in	ADP
ajfa-2762	179	25	may	may	PROPN
ajfa-2762	179	26	.	.	PUNCT
ajfa-2762	180	1	thus	thus	ADV
ajfa-2762	180	2	,	,	PUNCT
ajfa-2762	180	3	overall	overall	ADV
ajfa-2762	180	4	there	there	PRON
ajfa-2762	180	5	were	be	VERB
ajfa-2762	180	6	no	no	DET
ajfa-2762	180	7	major	major	ADJ
ajfa-2762	180	8	observed	observe	VERB
ajfa-2762	180	9	differences	difference	NOUN
ajfa-2762	180	10	between	between	ADP
ajfa-2762	180	11	the	the	DET
ajfa-2762	180	12	uk	uk	PROPN
ajfa-2762	180	13	graph	graph	NOUN
ajfa-2762	180	14	and	and	CCONJ
ajfa-2762	180	15	the	the	DET
ajfa-2762	180	16	other	other	ADJ
ajfa-2762	180	17	two	two	NUM
ajfa-2762	180	18	countries	country	NOUN
ajfa-2762	180	19	’	'	PUNCT
ajfa-2762	180	20	graphs	graph	NOUN
ajfa-2762	180	21	around	around	ADP
ajfa-2762	180	22	the	the	DET
ajfa-2762	180	23	month	month	NOUN
ajfa-2762	180	24	that	that	SCONJ
ajfa-2762	180	25	the	the	DET
ajfa-2762	180	26	vat	vat	NOUN
ajfa-2762	180	27	rate	rate	NOUN
ajfa-2762	180	28	for	for	ADP
ajfa-2762	180	29	luxury	luxury	NOUN
ajfa-2762	180	30	goods	good	NOUN
ajfa-2762	180	31	changed	change	VERB
ajfa-2762	180	32	.	.	PUNCT
ajfa-2762	181	1	asian	asian	ADJ
ajfa-2762	181	2	journal	journal	PROPN
ajfa-2762	181	3	of	of	ADP
ajfa-2762	181	4	finance	finance	PROPN
ajfa-2762	181	5	&	&	CCONJ
ajfa-2762	181	6	accounting	accounting	PROPN
ajfa-2762	181	7	issn	issn	PROPN
ajfa-2762	181	8	1946	1946	NUM
ajfa-2762	181	9	-	-	PUNCT
ajfa-2762	181	10	052x	052x	NOUN
ajfa-2762	181	11	2013	2013	NUM
ajfa-2762	181	12	,	,	PUNCT
ajfa-2762	181	13	vol	vol	NOUN
ajfa-2762	181	14	.	.	PROPN
ajfa-2762	181	15	5	5	NUM
ajfa-2762	181	16	,	,	PUNCT
ajfa-2762	181	17	no	no	INTJ
ajfa-2762	181	18	.	.	NOUN
ajfa-2762	181	19	1	1	NUM
ajfa-2762	181	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	181	21	13	13	NUM
ajfa-2762	181	22	figure	figure	NOUN
ajfa-2762	181	23	10	10	NUM
ajfa-2762	181	24	.	.	PUNCT
ajfa-2762	182	1	the	the	DET
ajfa-2762	182	2	uk	uk	PROPN
ajfa-2762	182	3	decreases	decrease	VERB
ajfa-2762	182	4	its	its	PRON
ajfa-2762	182	5	vat	vat	NOUN
ajfa-2762	182	6	rate	rate	NOUN
ajfa-2762	182	7	for	for	ADP
ajfa-2762	182	8	luxuries	luxury	NOUN
ajfa-2762	182	9	to	to	ADP
ajfa-2762	182	10	12.5	12.5	NUM
ajfa-2762	182	11	%	%	NOUN
ajfa-2762	182	12	(	(	PUNCT
ajfa-2762	182	13	from	from	ADP
ajfa-2762	182	14	25	25	NUM
ajfa-2762	182	15	%	%	NOUN
ajfa-2762	182	16	)	)	PUNCT
ajfa-2762	182	17	in	in	ADP
ajfa-2762	182	18	april	april	PROPN
ajfa-2762	182	19	1976	1976	NUM
ajfa-2762	182	20	:	:	PUNCT
ajfa-2762	182	21	percentage	percentage	NOUN
ajfa-2762	182	22	change	change	NOUN
ajfa-2762	182	23	in	in	ADP
ajfa-2762	182	24	retail	retail	ADJ
ajfa-2762	182	25	volume	volume	NOUN
ajfa-2762	182	26	from	from	ADP
ajfa-2762	182	27	same	same	ADJ
ajfa-2762	182	28	month	month	NOUN
ajfa-2762	182	29	of	of	ADP
ajfa-2762	182	30	prior	prior	ADJ
ajfa-2762	182	31	year	year	NOUN
ajfa-2762	182	32	the	the	DET
ajfa-2762	182	33	picture	picture	NOUN
ajfa-2762	182	34	given	give	VERB
ajfa-2762	182	35	by	by	ADP
ajfa-2762	182	36	this	this	DET
ajfa-2762	182	37	graph	graph	NOUN
ajfa-2762	182	38	is	be	AUX
ajfa-2762	182	39	substantially	substantially	ADV
ajfa-2762	182	40	different	different	ADJ
ajfa-2762	182	41	from	from	ADP
ajfa-2762	182	42	that	that	PRON
ajfa-2762	182	43	given	give	VERB
ajfa-2762	182	44	figure	figure	NOUN
ajfa-2762	182	45	9	9	NUM
ajfa-2762	182	46	.	.	PUNCT
ajfa-2762	183	1	at	at	ADP
ajfa-2762	183	2	first	first	ADJ
ajfa-2762	183	3	sight	sight	NOUN
ajfa-2762	183	4	the	the	DET
ajfa-2762	183	5	observation	observation	NOUN
ajfa-2762	183	6	in	in	ADP
ajfa-2762	183	7	the	the	DET
ajfa-2762	183	8	uk	uk	PROPN
ajfa-2762	183	9	that	that	PRON
ajfa-2762	183	10	the	the	DET
ajfa-2762	183	11	percentage	percentage	NOUN
ajfa-2762	183	12	change	change	NOUN
ajfa-2762	183	13	in	in	ADP
ajfa-2762	183	14	april	april	PROPN
ajfa-2762	183	15	1976	1976	NUM
ajfa-2762	183	16	dropping	dropping	NOUN
ajfa-2762	183	17	substantially	substantially	ADV
ajfa-2762	183	18	is	be	AUX
ajfa-2762	183	19	counterintuitive	counterintuitive	ADJ
ajfa-2762	183	20	.	.	PUNCT
ajfa-2762	184	1	since	since	SCONJ
ajfa-2762	184	2	the	the	DET
ajfa-2762	184	3	rate	rate	NOUN
ajfa-2762	184	4	of	of	ADP
ajfa-2762	184	5	vat	vat	NOUN
ajfa-2762	184	6	for	for	ADP
ajfa-2762	184	7	luxuries	luxury	NOUN
ajfa-2762	184	8	was	be	AUX
ajfa-2762	184	9	reduced	reduce	VERB
ajfa-2762	184	10	,	,	PUNCT
ajfa-2762	184	11	it	it	PRON
ajfa-2762	184	12	would	would	AUX
ajfa-2762	184	13	be	be	AUX
ajfa-2762	184	14	expected	expect	VERB
ajfa-2762	184	15	that	that	SCONJ
ajfa-2762	184	16	the	the	DET
ajfa-2762	184	17	percentage	percentage	NOUN
ajfa-2762	184	18	change	change	NOUN
ajfa-2762	184	19	would	would	AUX
ajfa-2762	184	20	be	be	AUX
ajfa-2762	184	21	increased	increase	VERB
ajfa-2762	184	22	due	due	ADJ
ajfa-2762	184	23	to	to	ADP
ajfa-2762	184	24	greater	great	ADJ
ajfa-2762	184	25	consumer	consumer	NOUN
ajfa-2762	184	26	spending	spending	NOUN
ajfa-2762	184	27	.	.	PUNCT
ajfa-2762	185	1	however	however	ADV
ajfa-2762	185	2	,	,	PUNCT
ajfa-2762	185	3	the	the	DET
ajfa-2762	185	4	percentage	percentage	NOUN
ajfa-2762	185	5	change	change	NOUN
ajfa-2762	185	6	is	be	AUX
ajfa-2762	185	7	calculated	calculate	VERB
ajfa-2762	185	8	on	on	ADP
ajfa-2762	185	9	a	a	DET
ajfa-2762	185	10	year	year	NOUN
ajfa-2762	185	11	to	to	ADP
ajfa-2762	185	12	year	year	NOUN
ajfa-2762	185	13	by	by	ADP
ajfa-2762	185	14	month	month	NOUN
ajfa-2762	185	15	basis	basis	NOUN
ajfa-2762	185	16	,	,	PUNCT
ajfa-2762	185	17	thus	thus	ADV
ajfa-2762	185	18	the	the	DET
ajfa-2762	185	19	percentage	percentage	NOUN
ajfa-2762	185	20	change	change	NOUN
ajfa-2762	185	21	for	for	ADP
ajfa-2762	185	22	april	april	PROPN
ajfa-2762	185	23	1976	1976	NUM
ajfa-2762	185	24	is	be	AUX
ajfa-2762	185	25	from	from	ADP
ajfa-2762	185	26	april	april	PROPN
ajfa-2762	185	27	1975	1975	NUM
ajfa-2762	185	28	.	.	PUNCT
ajfa-2762	186	1	in	in	ADP
ajfa-2762	186	2	may	may	PROPN
ajfa-2762	186	3	1975	1975	NUM
ajfa-2762	186	4	,	,	PUNCT
ajfa-2762	186	5	the	the	DET
ajfa-2762	186	6	rate	rate	NOUN
ajfa-2762	186	7	for	for	ADP
ajfa-2762	186	8	luxuries	luxury	NOUN
ajfa-2762	186	9	was	be	AUX
ajfa-2762	186	10	increased	increase	VERB
ajfa-2762	186	11	substantially	substantially	ADV
ajfa-2762	186	12	(	(	PUNCT
ajfa-2762	186	13	from	from	ADP
ajfa-2762	186	14	the	the	DET
ajfa-2762	186	15	standard	standard	ADJ
ajfa-2762	186	16	/	/	SYM
ajfa-2762	186	17	general	general	ADJ
ajfa-2762	186	18	rate	rate	NOUN
ajfa-2762	186	19	of	of	ADP
ajfa-2762	186	20	8	8	NUM
ajfa-2762	186	21	%	%	NOUN
ajfa-2762	186	22	to	to	PART
ajfa-2762	186	23	25	25	NUM
ajfa-2762	186	24	%	%	NOUN
ajfa-2762	186	25	)	)	PUNCT
ajfa-2762	186	26	.	.	PUNCT
ajfa-2762	187	1	figures	figure	NOUN
ajfa-2762	187	2	7	7	NUM
ajfa-2762	187	3	and	and	CCONJ
ajfa-2762	187	4	8	8	NUM
ajfa-2762	187	5	in	in	ADP
ajfa-2762	187	6	the	the	DET
ajfa-2762	187	7	previous	previous	ADJ
ajfa-2762	187	8	section	section	NOUN
ajfa-2762	187	9	show	show	VERB
ajfa-2762	187	10	that	that	SCONJ
ajfa-2762	187	11	in	in	ADP
ajfa-2762	187	12	the	the	DET
ajfa-2762	187	13	month	month	NOUN
ajfa-2762	187	14	prior	prior	ADV
ajfa-2762	187	15	to	to	ADP
ajfa-2762	187	16	that	that	DET
ajfa-2762	187	17	large	large	ADJ
ajfa-2762	187	18	rate	rate	NOUN
ajfa-2762	187	19	change	change	NOUN
ajfa-2762	187	20	(	(	PUNCT
ajfa-2762	187	21	i.e.	i.e.	X
ajfa-2762	187	22	,	,	PUNCT
ajfa-2762	187	23	april	april	PROPN
ajfa-2762	187	24	1975	1975	NUM
ajfa-2762	187	25	)	)	PUNCT
ajfa-2762	187	26	,	,	PUNCT
ajfa-2762	187	27	consumers	consumer	NOUN
ajfa-2762	187	28	increased	increase	VERB
ajfa-2762	187	29	their	their	PRON
ajfa-2762	187	30	purchases	purchase	NOUN
ajfa-2762	187	31	substantially	substantially	ADV
ajfa-2762	187	32	.	.	PUNCT
ajfa-2762	188	1	thus	thus	ADV
ajfa-2762	188	2	,	,	PUNCT
ajfa-2762	188	3	it	it	PRON
ajfa-2762	188	4	would	would	AUX
ajfa-2762	188	5	appear	appear	VERB
ajfa-2762	188	6	that	that	SCONJ
ajfa-2762	188	7	the	the	DET
ajfa-2762	188	8	unusually	unusually	ADV
ajfa-2762	188	9	high	high	ADJ
ajfa-2762	188	10	retail	retail	ADJ
ajfa-2762	188	11	volume	volume	NOUN
ajfa-2762	188	12	in	in	ADP
ajfa-2762	188	13	april	april	PROPN
ajfa-2762	188	14	1975	1975	NUM
ajfa-2762	188	15	made	make	VERB
ajfa-2762	188	16	the	the	DET
ajfa-2762	188	17	comparison	comparison	NOUN
ajfa-2762	188	18	with	with	ADP
ajfa-2762	188	19	volume	volume	NOUN
ajfa-2762	188	20	in	in	ADP
ajfa-2762	188	21	april	april	PROPN
ajfa-2762	188	22	1976	1976	NUM
ajfa-2762	188	23	a	a	DET
ajfa-2762	188	24	special	special	ADJ
ajfa-2762	188	25	case	case	NOUN
ajfa-2762	188	26	and	and	CCONJ
ajfa-2762	188	27	thus	thus	ADV
ajfa-2762	188	28	lead	lead	VERB
ajfa-2762	188	29	to	to	ADP
ajfa-2762	188	30	the	the	DET
ajfa-2762	188	31	counterintuitive	counterintuitive	ADJ
ajfa-2762	188	32	result	result	NOUN
ajfa-2762	188	33	.	.	PUNCT
ajfa-2762	189	1	the	the	DET
ajfa-2762	189	2	uk	uk	PROPN
ajfa-2762	189	3	’s	’s	PART
ajfa-2762	189	4	percentage	percentage	NOUN
ajfa-2762	189	5	change	change	NOUN
ajfa-2762	189	6	in	in	ADP
ajfa-2762	189	7	may	may	PROPN
ajfa-2762	189	8	1976	1976	NUM
ajfa-2762	189	9	shows	show	VERB
ajfa-2762	189	10	a	a	DET
ajfa-2762	189	11	marked	mark	VERB
ajfa-2762	189	12	increase	increase	NOUN
ajfa-2762	189	13	(	(	PUNCT
ajfa-2762	189	14	from	from	ADP
ajfa-2762	189	15	4.5	4.5	NUM
ajfa-2762	189	16	approximate	approximate	NOUN
ajfa-2762	189	17	in	in	ADP
ajfa-2762	189	18	february	february	PROPN
ajfa-2762	189	19	and	and	CCONJ
ajfa-2762	189	20	march	march	PROPN
ajfa-2762	189	21	1976	1976	NUM
ajfa-2762	189	22	to	to	ADP
ajfa-2762	189	23	+	+	ADV
ajfa-2762	189	24	3.2	3.2	NUM
ajfa-2762	189	25	in	in	ADP
ajfa-2762	189	26	may	may	PROPN
ajfa-2762	189	27	)	)	PUNCT
ajfa-2762	189	28	.	.	PUNCT
ajfa-2762	190	1	part	part	NOUN
ajfa-2762	190	2	of	of	ADP
ajfa-2762	190	3	this	this	PRON
ajfa-2762	190	4	is	be	AUX
ajfa-2762	190	5	,	,	PUNCT
ajfa-2762	190	6	again	again	ADV
ajfa-2762	190	7	,	,	PUNCT
ajfa-2762	190	8	due	due	ADP
ajfa-2762	190	9	to	to	ADP
ajfa-2762	190	10	the	the	DET
ajfa-2762	190	11	changes	change	NOUN
ajfa-2762	190	12	a	a	DET
ajfa-2762	190	13	year	year	NOUN
ajfa-2762	190	14	before	before	ADV
ajfa-2762	190	15	;	;	PUNCT
ajfa-2762	190	16	however	however	ADV
ajfa-2762	190	17	,	,	PUNCT
ajfa-2762	190	18	looking	look	VERB
ajfa-2762	190	19	at	at	ADP
ajfa-2762	190	20	the	the	DET
ajfa-2762	190	21	results	result	NOUN
ajfa-2762	190	22	for	for	ADP
ajfa-2762	190	23	may	may	PROPN
ajfa-2762	190	24	,	,	PUNCT
ajfa-2762	190	25	june	june	PROPN
ajfa-2762	190	26	and	and	CCONJ
ajfa-2762	190	27	july	july	PROPN
ajfa-2762	190	28	1976	1976	NUM
ajfa-2762	190	29	,	,	PUNCT
ajfa-2762	190	30	they	they	PRON
ajfa-2762	190	31	are	be	AUX
ajfa-2762	190	32	much	much	ADV
ajfa-2762	190	33	more	more	ADV
ajfa-2762	190	34	similar	similar	ADJ
ajfa-2762	190	35	to	to	ADP
ajfa-2762	190	36	those	those	PRON
ajfa-2762	190	37	of	of	ADP
ajfa-2762	190	38	the	the	DET
ajfa-2762	190	39	us	us	PROPN
ajfa-2762	190	40	and	and	CCONJ
ajfa-2762	190	41	canada	canada	PROPN
ajfa-2762	190	42	.	.	PUNCT
ajfa-2762	191	1	it	it	PRON
ajfa-2762	191	2	is	be	AUX
ajfa-2762	191	3	interesting	interesting	ADJ
ajfa-2762	191	4	to	to	PART
ajfa-2762	191	5	see	see	VERB
ajfa-2762	191	6	that	that	PRON
ajfa-2762	191	7	again	again	ADV
ajfa-2762	191	8	,	,	PUNCT
ajfa-2762	191	9	where	where	SCONJ
ajfa-2762	191	10	there	there	PRON
ajfa-2762	191	11	is	be	VERB
ajfa-2762	191	12	no	no	DET
ajfa-2762	191	13	change	change	NOUN
ajfa-2762	191	14	in	in	ADP
ajfa-2762	191	15	the	the	DET
ajfa-2762	191	16	vat	vat	NOUN
ajfa-2762	191	17	rate	rate	NOUN
ajfa-2762	191	18	in	in	ADP
ajfa-2762	191	19	canada	canada	PROPN
ajfa-2762	191	20	,	,	PUNCT
ajfa-2762	191	21	the	the	DET
ajfa-2762	191	22	results	result	NOUN
ajfa-2762	191	23	of	of	ADP
ajfa-2762	191	24	canada	canada	PROPN
ajfa-2762	191	25	and	and	CCONJ
ajfa-2762	191	26	the	the	DET
ajfa-2762	191	27	us	us	PROPN
ajfa-2762	191	28	are	be	AUX
ajfa-2762	191	29	very	very	ADV
ajfa-2762	191	30	similar	similar	ADJ
ajfa-2762	191	31	.	.	PUNCT
ajfa-2762	192	1	asian	asian	ADJ
ajfa-2762	192	2	journal	journal	PROPN
ajfa-2762	192	3	of	of	ADP
ajfa-2762	192	4	finance	finance	PROPN
ajfa-2762	192	5	&	&	CCONJ
ajfa-2762	192	6	accounting	accounting	PROPN
ajfa-2762	192	7	issn	issn	PROPN
ajfa-2762	192	8	1946	1946	NUM
ajfa-2762	192	9	-	-	PUNCT
ajfa-2762	192	10	052x	052x	NOUN
ajfa-2762	192	11	2013	2013	NUM
ajfa-2762	192	12	,	,	PUNCT
ajfa-2762	192	13	vol	vol	NOUN
ajfa-2762	192	14	.	.	PROPN
ajfa-2762	192	15	5	5	NUM
ajfa-2762	192	16	,	,	PUNCT
ajfa-2762	192	17	no	no	INTJ
ajfa-2762	192	18	.	.	NOUN
ajfa-2762	192	19	1	1	NUM
ajfa-2762	192	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	192	21	14	14	NUM
ajfa-2762	192	22	the	the	DET
ajfa-2762	192	23	united	united	PROPN
ajfa-2762	192	24	kingdom	kingdom	PROPN
ajfa-2762	192	25	increases	increase	VERB
ajfa-2762	192	26	its	its	PRON
ajfa-2762	192	27	vat	vat	NOUN
ajfa-2762	192	28	rate	rate	NOUN
ajfa-2762	192	29	to	to	ADP
ajfa-2762	192	30	15	15	NUM
ajfa-2762	192	31	%	%	NOUN
ajfa-2762	192	32	in	in	ADP
ajfa-2762	192	33	july	july	PROPN
ajfa-2762	192	34	1979	1979	NUM
ajfa-2762	192	35	figure	figure	NOUN
ajfa-2762	192	36	11	11	NUM
ajfa-2762	192	37	.	.	PUNCT
ajfa-2762	193	1	the	the	DET
ajfa-2762	193	2	uk	uk	PROPN
ajfa-2762	193	3	increases	increase	VERB
ajfa-2762	193	4	its	its	PRON
ajfa-2762	193	5	vat	vat	NOUN
ajfa-2762	193	6	rate	rate	NOUN
ajfa-2762	193	7	to	to	ADP
ajfa-2762	193	8	15	15	NUM
ajfa-2762	193	9	%	%	NOUN
ajfa-2762	193	10	(	(	PUNCT
ajfa-2762	193	11	from	from	ADP
ajfa-2762	193	12	standard	standard	NOUN
ajfa-2762	193	13	of	of	ADP
ajfa-2762	193	14	8	8	NUM
ajfa-2762	193	15	%	%	NOUN
ajfa-2762	193	16	and	and	CCONJ
ajfa-2762	193	17	12.5	12.5	NUM
ajfa-2762	193	18	%	%	NOUN
ajfa-2762	193	19	for	for	ADP
ajfa-2762	193	20	luxuries	luxury	NOUN
ajfa-2762	193	21	)	)	PUNCT
ajfa-2762	193	22	in	in	ADP
ajfa-2762	193	23	july	july	PROPN
ajfa-2762	193	24	1979	1979	NUM
ajfa-2762	193	25	:	:	PUNCT
ajfa-2762	193	26	retail	retail	ADJ
ajfa-2762	193	27	volume	volume	NOUN
ajfa-2762	193	28	in	in	ADP
ajfa-2762	193	29	may	may	PROPN
ajfa-2762	193	30	1979	1979	NUM
ajfa-2762	193	31	,	,	PUNCT
ajfa-2762	193	32	the	the	DET
ajfa-2762	193	33	conservative	conservative	ADJ
ajfa-2762	193	34	party	party	NOUN
ajfa-2762	193	35	won	win	VERB
ajfa-2762	193	36	the	the	DET
ajfa-2762	193	37	general	general	ADJ
ajfa-2762	193	38	election	election	NOUN
ajfa-2762	193	39	and	and	CCONJ
ajfa-2762	193	40	became	become	VERB
ajfa-2762	193	41	the	the	DET
ajfa-2762	193	42	government	government	NOUN
ajfa-2762	193	43	(	(	PUNCT
ajfa-2762	193	44	unlike	unlike	ADP
ajfa-2762	193	45	in	in	ADP
ajfa-2762	193	46	the	the	DET
ajfa-2762	193	47	us	us	PROPN
ajfa-2762	193	48	,	,	PUNCT
ajfa-2762	193	49	the	the	DET
ajfa-2762	193	50	winning	win	VERB
ajfa-2762	193	51	party	party	NOUN
ajfa-2762	193	52	forms	form	VERB
ajfa-2762	193	53	the	the	DET
ajfa-2762	193	54	government	government	NOUN
ajfa-2762	193	55	on	on	ADP
ajfa-2762	193	56	the	the	DET
ajfa-2762	193	57	day	day	NOUN
ajfa-2762	193	58	after	after	SCONJ
ajfa-2762	193	59	the	the	DET
ajfa-2762	193	60	election	election	NOUN
ajfa-2762	193	61	results	result	NOUN
ajfa-2762	193	62	are	be	AUX
ajfa-2762	193	63	known	know	VERB
ajfa-2762	193	64	)	)	PUNCT
ajfa-2762	193	65	.	.	PUNCT
ajfa-2762	194	1	in	in	ADP
ajfa-2762	194	2	its	its	PRON
ajfa-2762	194	3	budget	budget	NOUN
ajfa-2762	194	4	in	in	ADP
ajfa-2762	194	5	the	the	DET
ajfa-2762	194	6	middle	middle	NOUN
ajfa-2762	194	7	of	of	ADP
ajfa-2762	194	8	june	june	PROPN
ajfa-2762	194	9	,	,	PUNCT
ajfa-2762	194	10	it	it	PRON
ajfa-2762	194	11	announced	announce	VERB
ajfa-2762	194	12	that	that	SCONJ
ajfa-2762	194	13	it	it	PRON
ajfa-2762	194	14	would	would	AUX
ajfa-2762	194	15	increase	increase	VERB
ajfa-2762	194	16	the	the	DET
ajfa-2762	194	17	standard	standard	ADJ
ajfa-2762	194	18	rate	rate	NOUN
ajfa-2762	194	19	of	of	ADP
ajfa-2762	194	20	vat	vat	NOUN
ajfa-2762	194	21	to	to	ADP
ajfa-2762	194	22	15	15	NUM
ajfa-2762	194	23	%	%	NOUN
ajfa-2762	194	24	(	(	PUNCT
ajfa-2762	194	25	and	and	CCONJ
ajfa-2762	194	26	abolish	abolish	VERB
ajfa-2762	194	27	the	the	DET
ajfa-2762	194	28	special	special	ADJ
ajfa-2762	194	29	rate	rate	NOUN
ajfa-2762	194	30	on	on	ADP
ajfa-2762	194	31	luxuries	luxury	NOUN
ajfa-2762	194	32	,	,	PUNCT
ajfa-2762	194	33	which	which	PRON
ajfa-2762	194	34	at	at	ADP
ajfa-2762	194	35	that	that	DET
ajfa-2762	194	36	time	time	NOUN
ajfa-2762	194	37	was	be	AUX
ajfa-2762	194	38	12.5	12.5	NUM
ajfa-2762	194	39	%	%	NOUN
ajfa-2762	194	40	)	)	PUNCT
ajfa-2762	194	41	.	.	PUNCT
ajfa-2762	195	1	the	the	DET
ajfa-2762	195	2	new	new	ADJ
ajfa-2762	195	3	rate	rate	NOUN
ajfa-2762	195	4	would	would	AUX
ajfa-2762	195	5	be	be	AUX
ajfa-2762	195	6	effective	effective	ADJ
ajfa-2762	195	7	about	about	ADP
ajfa-2762	195	8	a	a	PRON
ajfa-2762	195	9	week	week	NOUN
ajfa-2762	195	10	after	after	ADP
ajfa-2762	195	11	the	the	DET
ajfa-2762	195	12	budget	budget	NOUN
ajfa-2762	195	13	(	(	PUNCT
ajfa-2762	195	14	which	which	PRON
ajfa-2762	195	15	would	would	AUX
ajfa-2762	195	16	have	have	AUX
ajfa-2762	195	17	been	be	AUX
ajfa-2762	195	18	in	in	ADP
ajfa-2762	195	19	the	the	DET
ajfa-2762	195	20	latter	latter	ADJ
ajfa-2762	195	21	part	part	NOUN
ajfa-2762	195	22	of	of	ADP
ajfa-2762	195	23	june	june	PROPN
ajfa-2762	195	24	)	)	PUNCT
ajfa-2762	195	25	;	;	PUNCT
ajfa-2762	195	26	thus	thus	ADV
ajfa-2762	195	27	,	,	PUNCT
ajfa-2762	195	28	in	in	ADP
ajfa-2762	195	29	this	this	DET
ajfa-2762	195	30	analysis	analysis	NOUN
ajfa-2762	195	31	the	the	DET
ajfa-2762	195	32	retail	retail	ADJ
ajfa-2762	195	33	volume	volume	NOUN
ajfa-2762	195	34	of	of	ADP
ajfa-2762	195	35	july	july	PROPN
ajfa-2762	195	36	is	be	AUX
ajfa-2762	195	37	used	use	VERB
ajfa-2762	195	38	.	.	PUNCT
ajfa-2762	196	1	as	as	SCONJ
ajfa-2762	196	2	can	can	AUX
ajfa-2762	196	3	be	be	AUX
ajfa-2762	196	4	seen	see	VERB
ajfa-2762	196	5	,	,	PUNCT
ajfa-2762	196	6	there	there	PRON
ajfa-2762	196	7	is	be	VERB
ajfa-2762	196	8	an	an	DET
ajfa-2762	196	9	increase	increase	NOUN
ajfa-2762	196	10	in	in	ADP
ajfa-2762	196	11	the	the	DET
ajfa-2762	196	12	retail	retail	ADJ
ajfa-2762	196	13	volume	volume	NOUN
ajfa-2762	196	14	in	in	ADP
ajfa-2762	196	15	june	june	PROPN
ajfa-2762	196	16	(	(	PUNCT
ajfa-2762	196	17	probably	probably	ADV
ajfa-2762	196	18	in	in	ADP
ajfa-2762	196	19	the	the	DET
ajfa-2762	196	20	week	week	NOUN
ajfa-2762	196	21	between	between	ADP
ajfa-2762	196	22	the	the	DET
ajfa-2762	196	23	budget	budget	NOUN
ajfa-2762	196	24	and	and	CCONJ
ajfa-2762	196	25	the	the	DET
ajfa-2762	196	26	start	start	NOUN
ajfa-2762	196	27	of	of	ADP
ajfa-2762	196	28	the	the	DET
ajfa-2762	196	29	new	new	ADJ
ajfa-2762	196	30	rate).2	rate).2	PROPN
ajfa-2762	196	31	the	the	DET
ajfa-2762	196	32	retail	retail	ADJ
ajfa-2762	196	33	volume	volume	NOUN
ajfa-2762	196	34	decreased	decrease	VERB
ajfa-2762	196	35	in	in	ADP
ajfa-2762	196	36	july	july	PROPN
ajfa-2762	196	37	.	.	PUNCT
ajfa-2762	197	1	this	this	PRON
ajfa-2762	197	2	would	would	AUX
ajfa-2762	197	3	indicate	indicate	VERB
ajfa-2762	197	4	that	that	SCONJ
ajfa-2762	197	5	again	again	ADV
ajfa-2762	197	6	,	,	PUNCT
ajfa-2762	197	7	consumers	consumer	NOUN
ajfa-2762	197	8	changed	change	VERB
ajfa-2762	197	9	their	their	PRON
ajfa-2762	197	10	behavior	behavior	NOUN
ajfa-2762	197	11	by	by	ADP
ajfa-2762	197	12	bringing	bring	VERB
ajfa-2762	197	13	forward	forward	ADV
ajfa-2762	197	14	their	their	PRON
ajfa-2762	197	15	spending	spending	NOUN
ajfa-2762	197	16	.	.	PUNCT
ajfa-2762	198	1	thus	thus	ADV
ajfa-2762	198	2	,	,	PUNCT
ajfa-2762	198	3	again	again	ADV
ajfa-2762	198	4	,	,	PUNCT
ajfa-2762	198	5	consumers	consumer	NOUN
ajfa-2762	198	6	took	take	VERB
ajfa-2762	198	7	advantage	advantage	NOUN
ajfa-2762	198	8	of	of	ADP
ajfa-2762	198	9	the	the	DET
ajfa-2762	198	10	change	change	NOUN
ajfa-2762	198	11	to	to	PART
ajfa-2762	198	12	indulge	indulge	VERB
ajfa-2762	198	13	in	in	ADP
ajfa-2762	198	14	arbitrage	arbitrage	NOUN
ajfa-2762	198	15	behavior	behavior	NOUN
ajfa-2762	198	16	.	.	PUNCT
ajfa-2762	199	1	over	over	ADP
ajfa-2762	199	2	the	the	DET
ajfa-2762	199	3	period	period	NOUN
ajfa-2762	199	4	there	there	PRON
ajfa-2762	199	5	is	be	VERB
ajfa-2762	199	6	little	little	ADJ
ajfa-2762	199	7	change	change	NOUN
ajfa-2762	199	8	in	in	ADP
ajfa-2762	199	9	the	the	DET
ajfa-2762	199	10	retail	retail	ADJ
ajfa-2762	199	11	volume	volume	NOUN
ajfa-2762	199	12	of	of	ADP
ajfa-2762	199	13	the	the	DET
ajfa-2762	199	14	us	us	PROPN
ajfa-2762	199	15	or	or	CCONJ
ajfa-2762	199	16	canada	canada	PROPN
ajfa-2762	199	17	.	.	PUNCT
ajfa-2762	200	1	the	the	DET
ajfa-2762	200	2	consumers	consumer	NOUN
ajfa-2762	200	3	in	in	ADP
ajfa-2762	200	4	these	these	DET
ajfa-2762	200	5	countries	country	NOUN
ajfa-2762	200	6	had	have	VERB
ajfa-2762	200	7	no	no	DET
ajfa-2762	200	8	reason	reason	NOUN
ajfa-2762	200	9	to	to	PART
ajfa-2762	200	10	alter	alter	VERB
ajfa-2762	200	11	their	their	PRON
ajfa-2762	200	12	buying	buying	NOUN
ajfa-2762	200	13	habits	habit	NOUN
ajfa-2762	200	14	.	.	PUNCT
ajfa-2762	201	1	2	2	NUM
ajfa-2762	201	2	as	as	ADP
ajfa-2762	201	3	an	an	DET
ajfa-2762	201	4	anecdote	anecdote	NOUN
ajfa-2762	201	5	,	,	PUNCT
ajfa-2762	201	6	the	the	DET
ajfa-2762	201	7	author	author	NOUN
ajfa-2762	201	8	was	be	AUX
ajfa-2762	201	9	in	in	ADP
ajfa-2762	201	10	public	public	ADJ
ajfa-2762	201	11	practice	practice	NOUN
ajfa-2762	201	12	in	in	ADP
ajfa-2762	201	13	england	england	PROPN
ajfa-2762	201	14	at	at	ADP
ajfa-2762	201	15	the	the	DET
ajfa-2762	201	16	time	time	NOUN
ajfa-2762	201	17	and	and	CCONJ
ajfa-2762	201	18	,	,	PUNCT
ajfa-2762	201	19	having	having	AUX
ajfa-2762	201	20	listened	listen	VERB
ajfa-2762	201	21	to	to	ADP
ajfa-2762	201	22	the	the	DET
ajfa-2762	201	23	budget	budget	NOUN
ajfa-2762	201	24	,	,	PUNCT
ajfa-2762	201	25	did	do	AUX
ajfa-2762	201	26	engage	engage	VERB
ajfa-2762	201	27	in	in	ADP
ajfa-2762	201	28	arbitrage	arbitrage	NOUN
ajfa-2762	201	29	by	by	ADP
ajfa-2762	201	30	making	make	VERB
ajfa-2762	201	31	some	some	DET
ajfa-2762	201	32	purchases	purchase	NOUN
ajfa-2762	201	33	in	in	ADP
ajfa-2762	201	34	that	that	DET
ajfa-2762	201	35	week	week	NOUN
ajfa-2762	201	36	to	to	PART
ajfa-2762	201	37	take	take	VERB
ajfa-2762	201	38	advantage	advantage	NOUN
ajfa-2762	201	39	of	of	ADP
ajfa-2762	201	40	the	the	DET
ajfa-2762	201	41	current	current	ADJ
ajfa-2762	201	42	lower	low	ADJ
ajfa-2762	201	43	existing	exist	VERB
ajfa-2762	201	44	vat	vat	NOUN
ajfa-2762	201	45	rate	rate	NOUN
ajfa-2762	201	46	,	,	PUNCT
ajfa-2762	201	47	rather	rather	ADV
ajfa-2762	201	48	than	than	ADP
ajfa-2762	201	49	later	later	ADV
ajfa-2762	201	50	,	,	PUNCT
ajfa-2762	201	51	as	as	SCONJ
ajfa-2762	201	52	originally	originally	ADV
ajfa-2762	201	53	planned	plan	VERB
ajfa-2762	201	54	.	.	PUNCT
ajfa-2762	202	1	asian	asian	ADJ
ajfa-2762	202	2	journal	journal	PROPN
ajfa-2762	202	3	of	of	ADP
ajfa-2762	202	4	finance	finance	PROPN
ajfa-2762	202	5	&	&	CCONJ
ajfa-2762	202	6	accounting	accounting	PROPN
ajfa-2762	202	7	issn	issn	PROPN
ajfa-2762	202	8	1946	1946	NUM
ajfa-2762	202	9	-	-	PUNCT
ajfa-2762	202	10	052x	052x	NOUN
ajfa-2762	202	11	2013	2013	NUM
ajfa-2762	202	12	,	,	PUNCT
ajfa-2762	202	13	vol	vol	NOUN
ajfa-2762	202	14	.	.	PROPN
ajfa-2762	202	15	5	5	NUM
ajfa-2762	202	16	,	,	PUNCT
ajfa-2762	202	17	no	no	INTJ
ajfa-2762	202	18	.	.	NOUN
ajfa-2762	202	19	1	1	NUM
ajfa-2762	202	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	202	21	15	15	NUM
ajfa-2762	202	22	the	the	DET
ajfa-2762	202	23	united	united	ADJ
ajfa-2762	202	24	kingdom	kingdom	PROPN
ajfa-2762	202	25	increases	increase	VERB
ajfa-2762	202	26	its	its	PRON
ajfa-2762	202	27	vat	vat	NOUN
ajfa-2762	202	28	rate	rate	NOUN
ajfa-2762	202	29	to	to	ADP
ajfa-2762	202	30	15	15	NUM
ajfa-2762	202	31	%	%	NOUN
ajfa-2762	202	32	in	in	ADP
ajfa-2762	202	33	july	july	PROPN
ajfa-2762	202	34	1979	1979	NUM
ajfa-2762	202	35	figure	figure	NOUN
ajfa-2762	202	36	12	12	NUM
ajfa-2762	202	37	.	.	PUNCT
ajfa-2762	203	1	the	the	DET
ajfa-2762	203	2	uk	uk	PROPN
ajfa-2762	203	3	increases	increase	VERB
ajfa-2762	203	4	its	its	PRON
ajfa-2762	203	5	vat	vat	NOUN
ajfa-2762	203	6	rate	rate	NOUN
ajfa-2762	203	7	to	to	ADP
ajfa-2762	203	8	15	15	NUM
ajfa-2762	203	9	%	%	NOUN
ajfa-2762	203	10	(	(	PUNCT
ajfa-2762	203	11	from	from	ADP
ajfa-2762	203	12	standard	standard	NOUN
ajfa-2762	203	13	of	of	ADP
ajfa-2762	203	14	8	8	NUM
ajfa-2762	203	15	%	%	NOUN
ajfa-2762	203	16	and	and	CCONJ
ajfa-2762	203	17	12.5	12.5	NUM
ajfa-2762	203	18	%	%	NOUN
ajfa-2762	203	19	for	for	ADP
ajfa-2762	203	20	luxuries	luxury	NOUN
ajfa-2762	203	21	)	)	PUNCT
ajfa-2762	203	22	in	in	ADP
ajfa-2762	203	23	july	july	PROPN
ajfa-2762	203	24	1979	1979	NUM
ajfa-2762	203	25	:	:	PUNCT
ajfa-2762	203	26	percentage	percentage	NOUN
ajfa-2762	203	27	change	change	NOUN
ajfa-2762	203	28	in	in	ADP
ajfa-2762	203	29	retail	retail	ADJ
ajfa-2762	203	30	volume	volume	NOUN
ajfa-2762	203	31	from	from	ADP
ajfa-2762	203	32	same	same	ADJ
ajfa-2762	203	33	month	month	NOUN
ajfa-2762	203	34	of	of	ADP
ajfa-2762	203	35	prior	prior	ADJ
ajfa-2762	203	36	year	year	NOUN
ajfa-2762	203	37	the	the	DET
ajfa-2762	203	38	percentage	percentage	NOUN
ajfa-2762	203	39	change	change	NOUN
ajfa-2762	203	40	in	in	ADP
ajfa-2762	203	41	retail	retail	ADJ
ajfa-2762	203	42	volume	volume	NOUN
ajfa-2762	203	43	from	from	ADP
ajfa-2762	203	44	the	the	DET
ajfa-2762	203	45	year	year	NOUN
ajfa-2762	203	46	before	before	ADV
ajfa-2762	203	47	,	,	PUNCT
ajfa-2762	203	48	shows	show	VERB
ajfa-2762	203	49	similar	similar	ADJ
ajfa-2762	203	50	results	result	NOUN
ajfa-2762	203	51	to	to	ADP
ajfa-2762	203	52	that	that	PRON
ajfa-2762	203	53	of	of	ADP
ajfa-2762	203	54	the	the	DET
ajfa-2762	203	55	retail	retail	ADJ
ajfa-2762	203	56	volume	volume	NOUN
ajfa-2762	203	57	graph	graph	NOUN
ajfa-2762	203	58	,	,	PUNCT
ajfa-2762	203	59	above	above	ADV
ajfa-2762	203	60	.	.	PUNCT
ajfa-2762	204	1	the	the	DET
ajfa-2762	204	2	percentage	percentage	NOUN
ajfa-2762	204	3	change	change	NOUN
ajfa-2762	204	4	increases	increase	VERB
ajfa-2762	204	5	dramatically	dramatically	ADV
ajfa-2762	204	6	for	for	ADP
ajfa-2762	204	7	june	june	PROPN
ajfa-2762	204	8	1979	1979	NUM
ajfa-2762	204	9	from	from	ADP
ajfa-2762	204	10	may	may	AUX
ajfa-2762	204	11	and	and	CCONJ
ajfa-2762	204	12	then	then	ADV
ajfa-2762	204	13	drops	drop	VERB
ajfa-2762	204	14	much	much	ADV
ajfa-2762	204	15	more	more	ADJ
ajfa-2762	204	16	to	to	ADP
ajfa-2762	204	17	july	july	PROPN
ajfa-2762	204	18	1979	1979	NUM
ajfa-2762	204	19	.	.	PUNCT
ajfa-2762	205	1	this	this	PRON
ajfa-2762	205	2	is	be	AUX
ajfa-2762	205	3	consistent	consistent	ADJ
ajfa-2762	205	4	with	with	ADP
ajfa-2762	205	5	the	the	DET
ajfa-2762	205	6	expectation	expectation	NOUN
ajfa-2762	205	7	that	that	SCONJ
ajfa-2762	205	8	a	a	DET
ajfa-2762	205	9	large	large	ADJ
ajfa-2762	205	10	increase	increase	NOUN
ajfa-2762	205	11	in	in	ADP
ajfa-2762	205	12	the	the	DET
ajfa-2762	205	13	vat	vat	NOUN
ajfa-2762	205	14	rates	rate	NOUN
ajfa-2762	205	15	would	would	AUX
ajfa-2762	205	16	have	have	AUX
ajfa-2762	205	17	on	on	ADP
ajfa-2762	205	18	spending	spending	NOUN
ajfa-2762	205	19	habits	habit	NOUN
ajfa-2762	205	20	.	.	PUNCT
ajfa-2762	206	1	the	the	DET
ajfa-2762	206	2	consumers	consumer	NOUN
ajfa-2762	206	3	,	,	PUNCT
ajfa-2762	206	4	again	again	ADV
ajfa-2762	206	5	,	,	PUNCT
ajfa-2762	206	6	seem	seem	VERB
ajfa-2762	206	7	to	to	PART
ajfa-2762	206	8	have	have	AUX
ajfa-2762	206	9	brought	bring	VERB
ajfa-2762	206	10	forward	forward	ADV
ajfa-2762	206	11	their	their	PRON
ajfa-2762	206	12	buying	buying	NOUN
ajfa-2762	206	13	.	.	PUNCT
ajfa-2762	207	1	the	the	DET
ajfa-2762	207	2	us	us	PROPN
ajfa-2762	207	3	percentage	percentage	NOUN
ajfa-2762	207	4	change	change	NOUN
ajfa-2762	207	5	in	in	ADP
ajfa-2762	207	6	retail	retail	ADJ
ajfa-2762	207	7	volume	volume	NOUN
ajfa-2762	207	8	is	be	AUX
ajfa-2762	207	9	fairly	fairly	ADV
ajfa-2762	207	10	stable	stable	ADJ
ajfa-2762	207	11	,	,	PUNCT
ajfa-2762	207	12	remaining	remain	VERB
ajfa-2762	207	13	in	in	ADP
ajfa-2762	207	14	the	the	DET
ajfa-2762	207	15	0	0	NUM
ajfa-2762	207	16	to	to	ADP
ajfa-2762	207	17	+2	+2	PROPN
ajfa-2762	207	18	%	%	NOUN
ajfa-2762	207	19	(	(	PUNCT
ajfa-2762	207	20	approximate	approximate	ADJ
ajfa-2762	207	21	)	)	PUNCT
ajfa-2762	207	22	range	range	NOUN
ajfa-2762	207	23	.	.	PUNCT
ajfa-2762	208	1	canada	canada	PROPN
ajfa-2762	208	2	,	,	PUNCT
ajfa-2762	208	3	on	on	ADP
ajfa-2762	208	4	the	the	DET
ajfa-2762	208	5	other	other	ADJ
ajfa-2762	208	6	hand	hand	NOUN
ajfa-2762	208	7	,	,	PUNCT
ajfa-2762	208	8	has	have	VERB
ajfa-2762	208	9	more	more	ADJ
ajfa-2762	208	10	variation	variation	NOUN
ajfa-2762	208	11	but	but	CCONJ
ajfa-2762	208	12	not	not	PART
ajfa-2762	208	13	in	in	ADP
ajfa-2762	208	14	any	any	DET
ajfa-2762	208	15	way	way	NOUN
ajfa-2762	208	16	to	to	ADP
ajfa-2762	208	17	the	the	DET
ajfa-2762	208	18	same	same	ADJ
ajfa-2762	208	19	degree	degree	NOUN
ajfa-2762	208	20	as	as	ADP
ajfa-2762	208	21	the	the	DET
ajfa-2762	208	22	uk	uk	PROPN
ajfa-2762	208	23	.	.	PUNCT
ajfa-2762	209	1	the	the	DET
ajfa-2762	209	2	two	two	NUM
ajfa-2762	209	3	graphs	graph	NOUN
ajfa-2762	209	4	taken	take	VERB
ajfa-2762	209	5	together	together	ADV
ajfa-2762	209	6	would	would	AUX
ajfa-2762	209	7	indicate	indicate	VERB
ajfa-2762	209	8	that	that	SCONJ
ajfa-2762	209	9	the	the	DET
ajfa-2762	209	10	vat	vat	NOUN
ajfa-2762	209	11	rate	rate	NOUN
ajfa-2762	209	12	increase	increase	NOUN
ajfa-2762	209	13	was	be	AUX
ajfa-2762	209	14	a	a	DET
ajfa-2762	209	15	driver	driver	NOUN
ajfa-2762	209	16	of	of	ADP
ajfa-2762	209	17	the	the	DET
ajfa-2762	209	18	uk	uk	PROPN
ajfa-2762	209	19	results	result	VERB
ajfa-2762	209	20	.	.	PUNCT
ajfa-2762	210	1	asian	asian	ADJ
ajfa-2762	210	2	journal	journal	PROPN
ajfa-2762	210	3	of	of	ADP
ajfa-2762	210	4	finance	finance	PROPN
ajfa-2762	210	5	&	&	CCONJ
ajfa-2762	210	6	accounting	accounting	PROPN
ajfa-2762	210	7	issn	issn	PROPN
ajfa-2762	210	8	1946	1946	NUM
ajfa-2762	210	9	-	-	PUNCT
ajfa-2762	210	10	052x	052x	NOUN
ajfa-2762	210	11	2013	2013	NUM
ajfa-2762	210	12	,	,	PUNCT
ajfa-2762	210	13	vol	vol	NOUN
ajfa-2762	210	14	.	.	PROPN
ajfa-2762	210	15	5	5	NUM
ajfa-2762	210	16	,	,	PUNCT
ajfa-2762	210	17	no	no	INTJ
ajfa-2762	210	18	.	.	NOUN
ajfa-2762	210	19	1	1	NUM
ajfa-2762	210	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	210	21	16	16	NUM
ajfa-2762	210	22	canada	canada	PROPN
ajfa-2762	210	23	decreases	decrease	VERB
ajfa-2762	210	24	its	its	PRON
ajfa-2762	210	25	gst	gst	NOUN
ajfa-2762	210	26	rate	rate	NOUN
ajfa-2762	210	27	to	to	ADP
ajfa-2762	210	28	6	6	NUM
ajfa-2762	210	29	%	%	NOUN
ajfa-2762	210	30	in	in	ADP
ajfa-2762	210	31	july	july	PROPN
ajfa-2762	210	32	2006	2006	NUM
ajfa-2762	210	33	figure	figure	NOUN
ajfa-2762	210	34	13	13	NUM
ajfa-2762	210	35	.	.	PUNCT
ajfa-2762	211	1	canada	canada	PROPN
ajfa-2762	211	2	decreases	decrease	VERB
ajfa-2762	211	3	its	its	PRON
ajfa-2762	211	4	gst	gst	NOUN
ajfa-2762	211	5	rate	rate	NOUN
ajfa-2762	211	6	to	to	ADP
ajfa-2762	211	7	6	6	NUM
ajfa-2762	211	8	%	%	NOUN
ajfa-2762	211	9	in	in	ADP
ajfa-2762	211	10	july	july	PROPN
ajfa-2762	211	11	2006	2006	NUM
ajfa-2762	211	12	:	:	PUNCT
ajfa-2762	211	13	retail	retail	ADJ
ajfa-2762	211	14	volume	volume	NOUN
ajfa-2762	211	15	in	in	ADP
ajfa-2762	211	16	july	july	PROPN
ajfa-2762	211	17	,	,	PUNCT
ajfa-2762	211	18	2006	2006	NUM
ajfa-2762	211	19	canada	canada	PROPN
ajfa-2762	211	20	reduced	reduce	VERB
ajfa-2762	211	21	its	its	PRON
ajfa-2762	211	22	gst	gst	NOUN
ajfa-2762	211	23	rate	rate	NOUN
ajfa-2762	211	24	from	from	ADP
ajfa-2762	211	25	7	7	NUM
ajfa-2762	211	26	%	%	NOUN
ajfa-2762	211	27	to	to	PART
ajfa-2762	211	28	6	6	NUM
ajfa-2762	211	29	%	%	NOUN
ajfa-2762	211	30	.	.	PUNCT
ajfa-2762	212	1	there	there	PRON
ajfa-2762	212	2	is	be	VERB
ajfa-2762	212	3	a	a	DET
ajfa-2762	212	4	slight	slight	ADJ
ajfa-2762	212	5	increase	increase	NOUN
ajfa-2762	212	6	in	in	ADP
ajfa-2762	212	7	the	the	DET
ajfa-2762	212	8	retail	retail	ADJ
ajfa-2762	212	9	volume	volume	NOUN
ajfa-2762	212	10	from	from	ADP
ajfa-2762	212	11	june	june	PROPN
ajfa-2762	212	12	2006	2006	NUM
ajfa-2762	212	13	to	to	ADP
ajfa-2762	212	14	july	july	PROPN
ajfa-2762	212	15	2006	2006	NUM
ajfa-2762	212	16	.	.	PUNCT
ajfa-2762	213	1	this	this	DET
ajfa-2762	213	2	increase	increase	NOUN
ajfa-2762	213	3	continues	continue	VERB
ajfa-2762	213	4	into	into	ADP
ajfa-2762	213	5	august	august	PROPN
ajfa-2762	213	6	and	and	CCONJ
ajfa-2762	213	7	september	september	PROPN
ajfa-2762	213	8	.	.	PUNCT
ajfa-2762	214	1	there	there	PRON
ajfa-2762	214	2	is	be	VERB
ajfa-2762	214	3	a	a	DET
ajfa-2762	214	4	decrease	decrease	NOUN
ajfa-2762	214	5	in	in	ADP
ajfa-2762	214	6	volume	volume	NOUN
ajfa-2762	214	7	in	in	ADP
ajfa-2762	214	8	may	may	PROPN
ajfa-2762	214	9	and	and	CCONJ
ajfa-2762	214	10	june	june	PROPN
ajfa-2762	214	11	.	.	PUNCT
ajfa-2762	215	1	the	the	DET
ajfa-2762	215	2	us	us	PROPN
ajfa-2762	215	3	shows	show	VERB
ajfa-2762	215	4	a	a	DET
ajfa-2762	215	5	decrease	decrease	NOUN
ajfa-2762	215	6	in	in	ADP
ajfa-2762	215	7	retail	retail	ADJ
ajfa-2762	215	8	volume	volume	NOUN
ajfa-2762	215	9	to	to	ADP
ajfa-2762	215	10	june	june	PROPN
ajfa-2762	215	11	and	and	CCONJ
ajfa-2762	215	12	an	an	DET
ajfa-2762	215	13	increase	increase	NOUN
ajfa-2762	215	14	to	to	ADP
ajfa-2762	215	15	july	july	PROPN
ajfa-2762	215	16	followed	follow	VERB
ajfa-2762	215	17	by	by	ADP
ajfa-2762	215	18	a	a	DET
ajfa-2762	215	19	decrease	decrease	NOUN
ajfa-2762	215	20	in	in	ADP
ajfa-2762	215	21	august	august	PROPN
ajfa-2762	215	22	and	and	CCONJ
ajfa-2762	215	23	september	september	PROPN
ajfa-2762	215	24	.	.	PUNCT
ajfa-2762	216	1	the	the	DET
ajfa-2762	216	2	uk	uk	PROPN
ajfa-2762	216	3	has	have	VERB
ajfa-2762	216	4	an	an	DET
ajfa-2762	216	5	increase	increase	NOUN
ajfa-2762	216	6	to	to	ADP
ajfa-2762	216	7	june	june	PROPN
ajfa-2762	216	8	,	,	PUNCT
ajfa-2762	216	9	static	static	ADJ
ajfa-2762	216	10	to	to	ADP
ajfa-2762	216	11	july	july	PROPN
ajfa-2762	216	12	and	and	CCONJ
ajfa-2762	216	13	an	an	DET
ajfa-2762	216	14	increase	increase	NOUN
ajfa-2762	216	15	in	in	ADP
ajfa-2762	216	16	august	august	PROPN
ajfa-2762	216	17	.	.	PUNCT
ajfa-2762	217	1	the	the	DET
ajfa-2762	217	2	us	us	PROPN
ajfa-2762	217	3	and	and	CCONJ
ajfa-2762	217	4	uk	uk	PROPN
ajfa-2762	217	5	results	result	NOUN
ajfa-2762	217	6	show	show	VERB
ajfa-2762	217	7	no	no	DET
ajfa-2762	217	8	consistent	consistent	ADJ
ajfa-2762	217	9	pattern	pattern	NOUN
ajfa-2762	217	10	.	.	PUNCT
ajfa-2762	218	1	since	since	SCONJ
ajfa-2762	218	2	the	the	DET
ajfa-2762	218	3	drop	drop	NOUN
ajfa-2762	218	4	in	in	ADP
ajfa-2762	218	5	retail	retail	ADJ
ajfa-2762	218	6	volume	volume	NOUN
ajfa-2762	218	7	for	for	ADP
ajfa-2762	218	8	canada	canada	PROPN
ajfa-2762	218	9	reversed	reverse	VERB
ajfa-2762	218	10	in	in	ADP
ajfa-2762	218	11	july	july	PROPN
ajfa-2762	218	12	2006	2006	NUM
ajfa-2762	218	13	,	,	PUNCT
ajfa-2762	218	14	the	the	DET
ajfa-2762	218	15	results	result	NOUN
ajfa-2762	218	16	could	could	AUX
ajfa-2762	218	17	indicate	indicate	VERB
ajfa-2762	218	18	some	some	DET
ajfa-2762	218	19	behavior	behavior	NOUN
ajfa-2762	218	20	change	change	VERB
ajfa-2762	218	21	due	due	ADP
ajfa-2762	218	22	to	to	ADP
ajfa-2762	218	23	the	the	DET
ajfa-2762	218	24	small	small	ADJ
ajfa-2762	218	25	rate	rate	NOUN
ajfa-2762	218	26	change	change	NOUN
ajfa-2762	218	27	in	in	ADP
ajfa-2762	218	28	the	the	DET
ajfa-2762	218	29	gst	gst	NOUN
ajfa-2762	218	30	rate	rate	NOUN
ajfa-2762	218	31	.	.	PUNCT
ajfa-2762	219	1	asian	asian	ADJ
ajfa-2762	219	2	journal	journal	PROPN
ajfa-2762	219	3	of	of	ADP
ajfa-2762	219	4	finance	finance	PROPN
ajfa-2762	219	5	&	&	CCONJ
ajfa-2762	219	6	accounting	accounting	PROPN
ajfa-2762	219	7	issn	issn	PROPN
ajfa-2762	219	8	1946	1946	NUM
ajfa-2762	219	9	-	-	PUNCT
ajfa-2762	219	10	052x	052x	NOUN
ajfa-2762	219	11	2013	2013	NUM
ajfa-2762	219	12	,	,	PUNCT
ajfa-2762	219	13	vol	vol	NOUN
ajfa-2762	219	14	.	.	PROPN
ajfa-2762	219	15	5	5	NUM
ajfa-2762	219	16	,	,	PUNCT
ajfa-2762	219	17	no	no	INTJ
ajfa-2762	219	18	.	.	NOUN
ajfa-2762	219	19	1	1	NUM
ajfa-2762	219	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	219	21	17	17	NUM
ajfa-2762	219	22	figure	figure	NOUN
ajfa-2762	219	23	14	14	NUM
ajfa-2762	219	24	.	.	PUNCT
ajfa-2762	220	1	canada	canada	PROPN
ajfa-2762	220	2	decreases	decrease	VERB
ajfa-2762	220	3	its	its	PRON
ajfa-2762	220	4	gst	gst	NOUN
ajfa-2762	220	5	rate	rate	NOUN
ajfa-2762	220	6	to	to	ADP
ajfa-2762	220	7	6	6	NUM
ajfa-2762	220	8	%	%	NOUN
ajfa-2762	220	9	in	in	ADP
ajfa-2762	220	10	july	july	PROPN
ajfa-2762	220	11	2006	2006	NUM
ajfa-2762	220	12	:	:	PUNCT
ajfa-2762	220	13	percentage	percentage	NOUN
ajfa-2762	220	14	change	change	NOUN
ajfa-2762	220	15	in	in	ADP
ajfa-2762	220	16	retail	retail	ADJ
ajfa-2762	220	17	volume	volume	NOUN
ajfa-2762	220	18	from	from	ADP
ajfa-2762	220	19	same	same	ADJ
ajfa-2762	220	20	month	month	NOUN
ajfa-2762	220	21	of	of	ADP
ajfa-2762	220	22	prior	prior	ADJ
ajfa-2762	220	23	year	year	NOUN
ajfa-2762	220	24	canada	canada	PROPN
ajfa-2762	220	25	shows	show	VERB
ajfa-2762	220	26	a	a	DET
ajfa-2762	220	27	decrease	decrease	NOUN
ajfa-2762	220	28	in	in	ADP
ajfa-2762	220	29	the	the	DET
ajfa-2762	220	30	relative	relative	ADJ
ajfa-2762	220	31	percentage	percentage	NOUN
ajfa-2762	220	32	change	change	NOUN
ajfa-2762	220	33	from	from	ADP
ajfa-2762	220	34	the	the	DET
ajfa-2762	220	35	same	same	ADJ
ajfa-2762	220	36	month	month	NOUN
ajfa-2762	220	37	the	the	DET
ajfa-2762	220	38	year	year	NOUN
ajfa-2762	220	39	before	before	ADV
ajfa-2762	220	40	for	for	ADP
ajfa-2762	220	41	june	june	PROPN
ajfa-2762	220	42	and	and	CCONJ
ajfa-2762	220	43	july	july	PROPN
ajfa-2762	220	44	followed	follow	VERB
ajfa-2762	220	45	by	by	ADP
ajfa-2762	220	46	an	an	DET
ajfa-2762	220	47	increase	increase	NOUN
ajfa-2762	220	48	in	in	ADP
ajfa-2762	220	49	august	august	PROPN
ajfa-2762	220	50	and	and	CCONJ
ajfa-2762	220	51	september	september	PROPN
ajfa-2762	220	52	.	.	PUNCT
ajfa-2762	221	1	the	the	DET
ajfa-2762	221	2	uk	uk	PROPN
ajfa-2762	221	3	is	be	AUX
ajfa-2762	221	4	fairly	fairly	ADV
ajfa-2762	221	5	static	static	ADJ
ajfa-2762	221	6	over	over	ADP
ajfa-2762	221	7	the	the	DET
ajfa-2762	221	8	period	period	NOUN
ajfa-2762	221	9	,	,	PUNCT
ajfa-2762	221	10	varying	vary	VERB
ajfa-2762	221	11	between	between	ADP
ajfa-2762	221	12	approximately	approximately	ADV
ajfa-2762	221	13	+3	+3	ADJ
ajfa-2762	221	14	%	%	NOUN
ajfa-2762	221	15	and	and	CCONJ
ajfa-2762	221	16	+4	+4	NUM
ajfa-2762	221	17	%	%	NOUN
ajfa-2762	221	18	.	.	PUNCT
ajfa-2762	222	1	these	these	DET
ajfa-2762	222	2	results	result	NOUN
ajfa-2762	222	3	on	on	ADP
ajfa-2762	222	4	their	their	PRON
ajfa-2762	222	5	own	own	ADJ
ajfa-2762	222	6	would	would	AUX
ajfa-2762	222	7	indicate	indicate	VERB
ajfa-2762	222	8	the	the	DET
ajfa-2762	222	9	possibility	possibility	NOUN
ajfa-2762	222	10	that	that	SCONJ
ajfa-2762	222	11	the	the	DET
ajfa-2762	222	12	drop	drop	NOUN
ajfa-2762	222	13	in	in	ADP
ajfa-2762	222	14	the	the	DET
ajfa-2762	222	15	gst	gst	NOUN
ajfa-2762	222	16	rate	rate	NOUN
ajfa-2762	222	17	had	have	AUX
ajfa-2762	222	18	an	an	DET
ajfa-2762	222	19	effect	effect	NOUN
ajfa-2762	222	20	on	on	ADP
ajfa-2762	222	21	the	the	DET
ajfa-2762	222	22	canadian	canadian	ADJ
ajfa-2762	222	23	consumers	consumer	NOUN
ajfa-2762	222	24	’	'	PUNCT
ajfa-2762	222	25	purchasing	purchasing	NOUN
ajfa-2762	222	26	decisions	decision	NOUN
ajfa-2762	222	27	.	.	PUNCT
ajfa-2762	223	1	however	however	ADV
ajfa-2762	223	2	,	,	PUNCT
ajfa-2762	223	3	a	a	DET
ajfa-2762	223	4	very	very	ADV
ajfa-2762	223	5	similar	similar	ADJ
ajfa-2762	223	6	pattern	pattern	NOUN
ajfa-2762	223	7	to	to	ADP
ajfa-2762	223	8	the	the	DET
ajfa-2762	223	9	canadian	canadian	ADJ
ajfa-2762	223	10	graph	graph	NOUN
ajfa-2762	223	11	is	be	AUX
ajfa-2762	223	12	seen	see	VERB
ajfa-2762	223	13	with	with	ADP
ajfa-2762	223	14	respect	respect	NOUN
ajfa-2762	223	15	to	to	ADP
ajfa-2762	223	16	the	the	DET
ajfa-2762	223	17	us	us	PROPN
ajfa-2762	223	18	,	,	PUNCT
ajfa-2762	223	19	though	though	SCONJ
ajfa-2762	223	20	the	the	DET
ajfa-2762	223	21	us	us	PROPN
ajfa-2762	223	22	has	have	VERB
ajfa-2762	223	23	a	a	DET
ajfa-2762	223	24	decrease	decrease	NOUN
ajfa-2762	223	25	in	in	ADP
ajfa-2762	223	26	september	september	PROPN
ajfa-2762	223	27	in	in	ADP
ajfa-2762	223	28	contrast	contrast	NOUN
ajfa-2762	223	29	to	to	ADP
ajfa-2762	223	30	canada	canada	PROPN
ajfa-2762	223	31	’s	’s	PART
ajfa-2762	223	32	substantial	substantial	ADJ
ajfa-2762	223	33	increase	increase	NOUN
ajfa-2762	223	34	in	in	ADP
ajfa-2762	223	35	september	september	PROPN
ajfa-2762	223	36	.	.	PUNCT
ajfa-2762	224	1	taking	take	VERB
ajfa-2762	224	2	the	the	DET
ajfa-2762	224	3	us	us	PROPN
ajfa-2762	224	4	and	and	CCONJ
ajfa-2762	224	5	canada	canada	PROPN
ajfa-2762	224	6	together	together	ADV
ajfa-2762	224	7	,	,	PUNCT
ajfa-2762	224	8	it	it	PRON
ajfa-2762	224	9	is	be	AUX
ajfa-2762	224	10	difficult	difficult	ADJ
ajfa-2762	224	11	to	to	PART
ajfa-2762	224	12	make	make	VERB
ajfa-2762	224	13	a	a	DET
ajfa-2762	224	14	strong	strong	ADJ
ajfa-2762	224	15	case	case	NOUN
ajfa-2762	224	16	that	that	SCONJ
ajfa-2762	224	17	the	the	DET
ajfa-2762	224	18	change	change	NOUN
ajfa-2762	224	19	in	in	ADP
ajfa-2762	224	20	the	the	DET
ajfa-2762	224	21	gst	gst	NOUN
ajfa-2762	224	22	rate	rate	NOUN
ajfa-2762	224	23	had	have	AUX
ajfa-2762	224	24	an	an	DET
ajfa-2762	224	25	impact	impact	NOUN
ajfa-2762	224	26	on	on	ADP
ajfa-2762	224	27	taxpayers	taxpayer	NOUN
ajfa-2762	224	28	’	'	PUNCT
ajfa-2762	224	29	buying	buying	NOUN
ajfa-2762	224	30	habits	habit	NOUN
ajfa-2762	224	31	.	.	PUNCT
ajfa-2762	225	1	taking	take	VERB
ajfa-2762	225	2	both	both	DET
ajfa-2762	225	3	figures	figure	NOUN
ajfa-2762	225	4	13	13	NUM
ajfa-2762	225	5	and	and	CCONJ
ajfa-2762	225	6	14	14	NUM
ajfa-2762	225	7	together	together	ADV
ajfa-2762	225	8	,	,	PUNCT
ajfa-2762	225	9	the	the	DET
ajfa-2762	225	10	case	case	NOUN
ajfa-2762	225	11	that	that	SCONJ
ajfa-2762	225	12	the	the	DET
ajfa-2762	225	13	change	change	NOUN
ajfa-2762	225	14	in	in	ADP
ajfa-2762	225	15	the	the	DET
ajfa-2762	225	16	rate	rate	NOUN
ajfa-2762	225	17	of	of	ADP
ajfa-2762	225	18	gst	gst	NOUN
ajfa-2762	225	19	from	from	ADP
ajfa-2762	225	20	7	7	NUM
ajfa-2762	225	21	%	%	NOUN
ajfa-2762	225	22	to	to	PART
ajfa-2762	225	23	6	6	NUM
ajfa-2762	225	24	%	%	NOUN
ajfa-2762	225	25	had	have	AUX
ajfa-2762	225	26	effected	effect	VERB
ajfa-2762	225	27	the	the	DET
ajfa-2762	225	28	buying	buying	NOUN
ajfa-2762	225	29	decisions	decision	NOUN
ajfa-2762	225	30	of	of	ADP
ajfa-2762	225	31	consumers	consumer	NOUN
ajfa-2762	225	32	is	be	AUX
ajfa-2762	225	33	only	only	ADV
ajfa-2762	225	34	weakly	weakly	ADV
ajfa-2762	225	35	confirmed	confirm	VERB
ajfa-2762	225	36	.	.	PUNCT
ajfa-2762	226	1	conclusion	conclusion	NOUN
ajfa-2762	226	2	this	this	DET
ajfa-2762	226	3	paper	paper	NOUN
ajfa-2762	226	4	described	describe	VERB
ajfa-2762	226	5	the	the	DET
ajfa-2762	226	6	changes	change	NOUN
ajfa-2762	226	7	in	in	ADP
ajfa-2762	226	8	retail	retail	ADJ
ajfa-2762	226	9	volume	volume	NOUN
ajfa-2762	226	10	at	at	ADP
ajfa-2762	226	11	the	the	DET
ajfa-2762	226	12	time	time	NOUN
ajfa-2762	226	13	of	of	ADP
ajfa-2762	226	14	introduction	introduction	NOUN
ajfa-2762	226	15	of	of	ADP
ajfa-2762	226	16	a	a	DET
ajfa-2762	226	17	national	national	ADJ
ajfa-2762	226	18	multi	multi	ADJ
ajfa-2762	226	19	-	-	ADJ
ajfa-2762	226	20	stage	stage	ADJ
ajfa-2762	226	21	consumption	consumption	NOUN
ajfa-2762	226	22	tax	tax	NOUN
ajfa-2762	226	23	in	in	ADP
ajfa-2762	226	24	the	the	DET
ajfa-2762	226	25	uk	uk	PROPN
ajfa-2762	226	26	and	and	CCONJ
ajfa-2762	226	27	canada	canada	PROPN
ajfa-2762	226	28	and	and	CCONJ
ajfa-2762	226	29	at	at	ADP
ajfa-2762	226	30	the	the	DET
ajfa-2762	226	31	time	time	NOUN
ajfa-2762	226	32	of	of	ADP
ajfa-2762	226	33	any	any	DET
ajfa-2762	226	34	rate	rate	NOUN
ajfa-2762	226	35	changes	change	NOUN
ajfa-2762	226	36	in	in	ADP
ajfa-2762	226	37	those	those	DET
ajfa-2762	226	38	countries	country	NOUN
ajfa-2762	226	39	.	.	PUNCT
ajfa-2762	227	1	the	the	DET
ajfa-2762	227	2	us	us	PROPN
ajfa-2762	227	3	was	be	AUX
ajfa-2762	227	4	used	use	VERB
ajfa-2762	227	5	for	for	ADP
ajfa-2762	227	6	control	control	NOUN
ajfa-2762	227	7	purposes	purpose	NOUN
ajfa-2762	227	8	.	.	PUNCT
ajfa-2762	228	1	two	two	NUM
ajfa-2762	228	2	graphs	graph	NOUN
ajfa-2762	228	3	were	be	AUX
ajfa-2762	228	4	used	use	VERB
ajfa-2762	228	5	for	for	ADP
ajfa-2762	228	6	each	each	DET
ajfa-2762	228	7	change	change	NOUN
ajfa-2762	228	8	,	,	PUNCT
ajfa-2762	228	9	the	the	DET
ajfa-2762	228	10	first	first	ADJ
ajfa-2762	228	11	had	have	VERB
ajfa-2762	228	12	the	the	DET
ajfa-2762	228	13	retail	retail	ADJ
ajfa-2762	228	14	volume	volume	NOUN
ajfa-2762	228	15	in	in	ADP
ajfa-2762	228	16	the	the	DET
ajfa-2762	228	17	months	month	NOUN
ajfa-2762	228	18	and	and	CCONJ
ajfa-2762	228	19	the	the	DET
ajfa-2762	228	20	second	second	ADJ
ajfa-2762	228	21	graph	graph	NOUN
ajfa-2762	228	22	has	have	VERB
ajfa-2762	228	23	the	the	DET
ajfa-2762	228	24	percentage	percentage	NOUN
ajfa-2762	228	25	change	change	NOUN
ajfa-2762	228	26	from	from	ADP
ajfa-2762	228	27	the	the	DET
ajfa-2762	228	28	same	same	ADJ
ajfa-2762	228	29	month	month	NOUN
ajfa-2762	228	30	a	a	DET
ajfa-2762	228	31	year	year	NOUN
ajfa-2762	228	32	prior	prior	ADV
ajfa-2762	228	33	.	.	PUNCT
ajfa-2762	229	1	whether	whether	SCONJ
ajfa-2762	229	2	consumers	consumer	NOUN
ajfa-2762	229	3	engage	engage	VERB
ajfa-2762	229	4	in	in	ADP
ajfa-2762	229	5	any	any	DET
ajfa-2762	229	6	arbitrage	arbitrage	NOUN
ajfa-2762	229	7	behavior	behavior	NOUN
ajfa-2762	229	8	was	be	AUX
ajfa-2762	229	9	examined	examine	VERB
ajfa-2762	229	10	.	.	PUNCT
ajfa-2762	230	1	overall	overall	ADV
ajfa-2762	230	2	,	,	PUNCT
ajfa-2762	230	3	the	the	DET
ajfa-2762	230	4	introduction	introduction	NOUN
ajfa-2762	230	5	of	of	ADP
ajfa-2762	230	6	a	a	DET
ajfa-2762	230	7	vat	vat	NOUN
ajfa-2762	230	8	in	in	ADP
ajfa-2762	230	9	the	the	DET
ajfa-2762	230	10	uk	uk	PROPN
ajfa-2762	230	11	showed	show	VERB
ajfa-2762	230	12	some	some	DET
ajfa-2762	230	13	behavioral	behavioral	ADJ
ajfa-2762	230	14	change	change	NOUN
ajfa-2762	230	15	,	,	PUNCT
ajfa-2762	230	16	whereas	whereas	SCONJ
ajfa-2762	230	17	the	the	DET
ajfa-2762	230	18	introduction	introduction	NOUN
ajfa-2762	230	19	of	of	ADP
ajfa-2762	230	20	gst	gst	PROPN
ajfa-2762	230	21	in	in	ADP
ajfa-2762	230	22	canada	canada	PROPN
ajfa-2762	230	23	did	do	VERB
ajfa-2762	230	24	not	not	PART
ajfa-2762	230	25	.	.	PUNCT
ajfa-2762	231	1	the	the	DET
ajfa-2762	231	2	result	result	NOUN
ajfa-2762	231	3	for	for	ADP
ajfa-2762	231	4	canada	canada	PROPN
ajfa-2762	231	5	could	could	AUX
ajfa-2762	231	6	have	have	AUX
ajfa-2762	231	7	been	be	AUX
ajfa-2762	231	8	driven	drive	VERB
ajfa-2762	231	9	by	by	ADP
ajfa-2762	231	10	the	the	DET
ajfa-2762	231	11	asian	asian	ADJ
ajfa-2762	231	12	journal	journal	NOUN
ajfa-2762	231	13	of	of	ADP
ajfa-2762	231	14	finance	finance	PROPN
ajfa-2762	231	15	&	&	CCONJ
ajfa-2762	231	16	accounting	accounting	PROPN
ajfa-2762	231	17	issn	issn	PROPN
ajfa-2762	231	18	1946	1946	NUM
ajfa-2762	231	19	-	-	PUNCT
ajfa-2762	231	20	052x	052x	NOUN
ajfa-2762	231	21	2013	2013	NUM
ajfa-2762	231	22	,	,	PUNCT
ajfa-2762	231	23	vol	vol	NOUN
ajfa-2762	231	24	.	.	PROPN
ajfa-2762	231	25	5	5	NUM
ajfa-2762	231	26	,	,	PUNCT
ajfa-2762	231	27	no	no	INTJ
ajfa-2762	231	28	.	.	NOUN
ajfa-2762	231	29	1	1	NUM
ajfa-2762	231	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	231	31	18	18	NUM
ajfa-2762	231	32	fact	fact	NOUN
ajfa-2762	231	33	that	that	SCONJ
ajfa-2762	231	34	the	the	DET
ajfa-2762	231	35	gst	gst	NOUN
ajfa-2762	231	36	replaced	replace	VERB
ajfa-2762	231	37	a	a	DET
ajfa-2762	231	38	fairly	fairly	ADV
ajfa-2762	231	39	high	high	ADJ
ajfa-2762	231	40	(	(	PUNCT
ajfa-2762	231	41	13.5	13.5	NUM
ajfa-2762	231	42	%	%	NOUN
ajfa-2762	231	43	)	)	PUNCT
ajfa-2762	231	44	existing	exist	VERB
ajfa-2762	231	45	,	,	PUNCT
ajfa-2762	231	46	albeit	albeit	SCONJ
ajfa-2762	231	47	hidden	hide	VERB
ajfa-2762	231	48	,	,	PUNCT
ajfa-2762	231	49	consumption	consumption	NOUN
ajfa-2762	231	50	tax	tax	NOUN
ajfa-2762	231	51	.	.	PUNCT
ajfa-2762	232	1	also	also	ADV
ajfa-2762	232	2	,	,	PUNCT
ajfa-2762	232	3	the	the	DET
ajfa-2762	232	4	canadian	canadian	ADJ
ajfa-2762	232	5	provinces	province	NOUN
ajfa-2762	232	6	(	(	PUNCT
ajfa-2762	232	7	except	except	SCONJ
ajfa-2762	232	8	alberta	alberta	PROPN
ajfa-2762	232	9	)	)	PUNCT
ajfa-2762	232	10	had	have	VERB
ajfa-2762	232	11	their	their	PRON
ajfa-2762	232	12	own	own	ADJ
ajfa-2762	232	13	sales	sale	NOUN
ajfa-2762	232	14	tax	tax	NOUN
ajfa-2762	232	15	.	.	PUNCT
ajfa-2762	233	1	in	in	ADP
ajfa-2762	233	2	the	the	DET
ajfa-2762	233	3	uk	uk	PROPN
ajfa-2762	233	4	,	,	PUNCT
ajfa-2762	233	5	most	most	ADJ
ajfa-2762	233	6	of	of	ADP
ajfa-2762	233	7	the	the	DET
ajfa-2762	233	8	rate	rate	NOUN
ajfa-2762	233	9	changes	change	NOUN
ajfa-2762	233	10	had	have	VERB
ajfa-2762	233	11	a	a	DET
ajfa-2762	233	12	behavioral	behavioral	ADJ
ajfa-2762	233	13	effect	effect	NOUN
ajfa-2762	233	14	.	.	PUNCT
ajfa-2762	234	1	this	this	PRON
ajfa-2762	234	2	was	be	AUX
ajfa-2762	234	3	evidenced	evidence	VERB
ajfa-2762	234	4	most	most	ADV
ajfa-2762	234	5	strongly	strongly	ADV
ajfa-2762	234	6	in	in	ADP
ajfa-2762	234	7	the	the	DET
ajfa-2762	234	8	new	new	ADJ
ajfa-2762	234	9	higher	high	ADJ
ajfa-2762	234	10	rate	rate	NOUN
ajfa-2762	234	11	of	of	ADP
ajfa-2762	234	12	25	25	NUM
ajfa-2762	234	13	%	%	NOUN
ajfa-2762	234	14	for	for	ADP
ajfa-2762	234	15	luxuries	luxury	NOUN
ajfa-2762	234	16	in	in	ADP
ajfa-2762	234	17	may	may	PROPN
ajfa-2762	234	18	1975	1975	NUM
ajfa-2762	234	19	and	and	CCONJ
ajfa-2762	234	20	the	the	DET
ajfa-2762	234	21	increase	increase	NOUN
ajfa-2762	234	22	of	of	ADP
ajfa-2762	234	23	the	the	DET
ajfa-2762	234	24	standard	standard	ADJ
ajfa-2762	234	25	vat	vat	NOUN
ajfa-2762	234	26	rate	rate	NOUN
ajfa-2762	234	27	to	to	ADP
ajfa-2762	234	28	15	15	NUM
ajfa-2762	234	29	%	%	NOUN
ajfa-2762	234	30	(	(	PUNCT
ajfa-2762	234	31	from	from	ADP
ajfa-2762	234	32	8	8	NUM
ajfa-2762	234	33	%	%	NOUN
ajfa-2762	234	34	)	)	PUNCT
ajfa-2762	234	35	in	in	ADP
ajfa-2762	234	36	july	july	PROPN
ajfa-2762	234	37	1979.3	1979.3	NUM
ajfa-2762	234	38	overall	overall	ADJ
ajfa-2762	234	39	,	,	PUNCT
ajfa-2762	234	40	a	a	DET
ajfa-2762	234	41	strong	strong	ADJ
ajfa-2762	234	42	arbitrage	arbitrage	NOUN
ajfa-2762	234	43	effect	effect	NOUN
ajfa-2762	234	44	was	be	AUX
ajfa-2762	234	45	noted	note	VERB
ajfa-2762	234	46	.	.	PUNCT
ajfa-2762	235	1	the	the	DET
ajfa-2762	235	2	uk	uk	PROPN
ajfa-2762	235	3	rate	rate	NOUN
ajfa-2762	235	4	decrease	decrease	NOUN
ajfa-2762	235	5	from	from	ADP
ajfa-2762	235	6	10	10	NUM
ajfa-2762	235	7	%	%	NOUN
ajfa-2762	235	8	to	to	PART
ajfa-2762	235	9	8	8	NUM
ajfa-2762	235	10	%	%	NOUN
ajfa-2762	235	11	in	in	ADP
ajfa-2762	235	12	july	july	PROPN
ajfa-2762	235	13	1974	1974	NUM
ajfa-2762	235	14	did	do	AUX
ajfa-2762	235	15	not	not	PART
ajfa-2762	235	16	indicate	indicate	VERB
ajfa-2762	235	17	any	any	DET
ajfa-2762	235	18	behavior	behavior	NOUN
ajfa-2762	235	19	change	change	NOUN
ajfa-2762	235	20	.	.	PUNCT
ajfa-2762	236	1	there	there	PRON
ajfa-2762	236	2	appeared	appear	VERB
ajfa-2762	236	3	to	to	PART
ajfa-2762	236	4	be	be	AUX
ajfa-2762	236	5	a	a	DET
ajfa-2762	236	6	behavioral	behavioral	ADJ
ajfa-2762	236	7	effect	effect	NOUN
ajfa-2762	236	8	for	for	ADP
ajfa-2762	236	9	the	the	DET
ajfa-2762	236	10	drop	drop	NOUN
ajfa-2762	236	11	in	in	ADP
ajfa-2762	236	12	the	the	DET
ajfa-2762	236	13	luxuries	luxury	NOUN
ajfa-2762	236	14	’	'	PUNCT
ajfa-2762	236	15	higher	high	ADJ
ajfa-2762	236	16	vat	vat	NOUN
ajfa-2762	236	17	rate	rate	NOUN
ajfa-2762	236	18	to	to	ADP
ajfa-2762	236	19	12.5	12.5	NUM
ajfa-2762	236	20	%	%	NOUN
ajfa-2762	236	21	in	in	ADP
ajfa-2762	236	22	april	april	PROPN
ajfa-2762	236	23	1976	1976	NUM
ajfa-2762	236	24	,	,	PUNCT
ajfa-2762	236	25	when	when	SCONJ
ajfa-2762	236	26	looking	look	VERB
ajfa-2762	236	27	at	at	ADP
ajfa-2762	236	28	the	the	DET
ajfa-2762	236	29	percentage	percentage	NOUN
ajfa-2762	236	30	change	change	NOUN
ajfa-2762	236	31	graph	graph	NOUN
ajfa-2762	236	32	.	.	PUNCT
ajfa-2762	237	1	however	however	ADV
ajfa-2762	237	2	this	this	PRON
ajfa-2762	237	3	was	be	AUX
ajfa-2762	237	4	counter	counter	ADJ
ajfa-2762	237	5	to	to	ADP
ajfa-2762	237	6	expectation	expectation	NOUN
ajfa-2762	237	7	.	.	PUNCT
ajfa-2762	238	1	the	the	DET
ajfa-2762	238	2	anomaly	anomaly	NOUN
ajfa-2762	238	3	was	be	AUX
ajfa-2762	238	4	mainly	mainly	ADV
ajfa-2762	238	5	due	due	ADP
ajfa-2762	238	6	to	to	ADP
ajfa-2762	238	7	the	the	DET
ajfa-2762	238	8	behavioral	behavioral	ADJ
ajfa-2762	238	9	changes	change	NOUN
ajfa-2762	238	10	in	in	ADP
ajfa-2762	238	11	april	april	PROPN
ajfa-2762	238	12	1975	1975	NUM
ajfa-2762	238	13	,	,	PUNCT
ajfa-2762	238	14	when	when	SCONJ
ajfa-2762	238	15	the	the	DET
ajfa-2762	238	16	higher	high	ADJ
ajfa-2762	238	17	rate	rate	NOUN
ajfa-2762	238	18	for	for	ADP
ajfa-2762	238	19	luxuries	luxury	NOUN
ajfa-2762	238	20	was	be	AUX
ajfa-2762	238	21	introduced	introduce	VERB
ajfa-2762	238	22	.	.	PUNCT
ajfa-2762	239	1	in	in	ADP
ajfa-2762	239	2	canada	canada	PROPN
ajfa-2762	239	3	,	,	PUNCT
ajfa-2762	239	4	the	the	DET
ajfa-2762	239	5	gst	gst	NOUN
ajfa-2762	239	6	rate	rate	NOUN
ajfa-2762	239	7	decrease	decrease	NOUN
ajfa-2762	239	8	in	in	ADP
ajfa-2762	239	9	july	july	PROPN
ajfa-2762	239	10	2006	2006	NUM
ajfa-2762	239	11	,	,	PUNCT
ajfa-2762	239	12	dropping	drop	VERB
ajfa-2762	239	13	to	to	ADP
ajfa-2762	239	14	6	6	NUM
ajfa-2762	239	15	%	%	NOUN
ajfa-2762	239	16	from	from	ADP
ajfa-2762	239	17	7	7	NUM
ajfa-2762	239	18	%	%	NOUN
ajfa-2762	239	19	,	,	PUNCT
ajfa-2762	239	20	there	there	PRON
ajfa-2762	239	21	is	be	VERB
ajfa-2762	239	22	a	a	DET
ajfa-2762	239	23	weak	weak	ADJ
ajfa-2762	239	24	case	case	NOUN
ajfa-2762	239	25	to	to	PART
ajfa-2762	239	26	indicate	indicate	VERB
ajfa-2762	239	27	that	that	SCONJ
ajfa-2762	239	28	consumers	consumer	NOUN
ajfa-2762	239	29	engaged	engage	VERB
ajfa-2762	239	30	in	in	ADP
ajfa-2762	239	31	arbitrage	arbitrage	NOUN
ajfa-2762	239	32	by	by	ADP
ajfa-2762	239	33	adapting	adapt	VERB
ajfa-2762	239	34	their	their	PRON
ajfa-2762	239	35	purchasing	purchase	VERB
ajfa-2762	239	36	timing	timing	NOUN
ajfa-2762	239	37	.	.	PUNCT
ajfa-2762	240	1	this	this	PRON
ajfa-2762	240	2	is	be	AUX
ajfa-2762	240	3	possibly	possibly	ADV
ajfa-2762	240	4	due	due	ADJ
ajfa-2762	240	5	to	to	ADP
ajfa-2762	240	6	the	the	DET
ajfa-2762	240	7	small	small	ADJ
ajfa-2762	240	8	decrease	decrease	NOUN
ajfa-2762	240	9	relative	relative	ADJ
ajfa-2762	240	10	to	to	ADP
ajfa-2762	240	11	the	the	DET
ajfa-2762	240	12	combined	combine	VERB
ajfa-2762	240	13	gst	gst	PROPN
ajfa-2762	240	14	and	and	CCONJ
ajfa-2762	240	15	provincial	provincial	ADJ
ajfa-2762	240	16	sales	sale	NOUN
ajfa-2762	240	17	taxes	taxis	NOUN
ajfa-2762	240	18	.	.	PUNCT
ajfa-2762	241	1	the	the	DET
ajfa-2762	241	2	question	question	NOUN
ajfa-2762	241	3	arises	arise	VERB
ajfa-2762	241	4	of	of	ADP
ajfa-2762	241	5	how	how	SCONJ
ajfa-2762	241	6	this	this	DET
ajfa-2762	241	7	paper	paper	NOUN
ajfa-2762	241	8	may	may	AUX
ajfa-2762	241	9	shed	shed	VERB
ajfa-2762	241	10	some	some	DET
ajfa-2762	241	11	light	light	NOUN
ajfa-2762	241	12	on	on	ADP
ajfa-2762	241	13	what	what	PRON
ajfa-2762	241	14	may	may	AUX
ajfa-2762	241	15	occur	occur	VERB
ajfa-2762	241	16	if	if	SCONJ
ajfa-2762	241	17	the	the	DET
ajfa-2762	241	18	us	us	PROPN
ajfa-2762	241	19	decides	decide	VERB
ajfa-2762	241	20	to	to	PART
ajfa-2762	241	21	implement	implement	VERB
ajfa-2762	241	22	a	a	DET
ajfa-2762	241	23	national	national	ADJ
ajfa-2762	241	24	multi	multi	ADJ
ajfa-2762	241	25	-	-	ADJ
ajfa-2762	241	26	stage	stage	ADJ
ajfa-2762	241	27	consumption	consumption	NOUN
ajfa-2762	241	28	tax	tax	NOUN
ajfa-2762	241	29	.	.	PUNCT
ajfa-2762	242	1	the	the	DET
ajfa-2762	242	2	assumption	assumption	NOUN
ajfa-2762	242	3	would	would	AUX
ajfa-2762	242	4	be	be	AUX
ajfa-2762	242	5	that	that	SCONJ
ajfa-2762	242	6	any	any	DET
ajfa-2762	242	7	such	such	ADJ
ajfa-2762	242	8	national	national	ADJ
ajfa-2762	242	9	vatlike	vatlike	ADJ
ajfa-2762	242	10	tax	tax	NOUN
ajfa-2762	242	11	would	would	AUX
ajfa-2762	242	12	be	be	AUX
ajfa-2762	242	13	in	in	ADP
ajfa-2762	242	14	addition	addition	NOUN
ajfa-2762	242	15	to	to	ADP
ajfa-2762	242	16	,	,	PUNCT
ajfa-2762	242	17	and	and	CCONJ
ajfa-2762	242	18	not	not	PART
ajfa-2762	242	19	instead	instead	ADV
ajfa-2762	242	20	of	of	ADP
ajfa-2762	242	21	,	,	PUNCT
ajfa-2762	242	22	the	the	DET
ajfa-2762	242	23	federal	federal	ADJ
ajfa-2762	242	24	income	income	NOUN
ajfa-2762	242	25	tax	tax	NOUN
ajfa-2762	242	26	.	.	PUNCT
ajfa-2762	243	1	both	both	CCONJ
ajfa-2762	243	2	canada	canada	PROPN
ajfa-2762	243	3	and	and	CCONJ
ajfa-2762	243	4	the	the	DET
ajfa-2762	243	5	uk	uk	PROPN
ajfa-2762	243	6	added	add	VERB
ajfa-2762	243	7	their	their	PRON
ajfa-2762	243	8	national	national	ADJ
ajfa-2762	243	9	consumption	consumption	NOUN
ajfa-2762	243	10	taxes	taxis	NOUN
ajfa-2762	243	11	to	to	ADP
ajfa-2762	243	12	their	their	PRON
ajfa-2762	243	13	existing	exist	VERB
ajfa-2762	243	14	income	income	NOUN
ajfa-2762	243	15	taxes	taxis	NOUN
ajfa-2762	243	16	.	.	PUNCT
ajfa-2762	244	1	the	the	DET
ajfa-2762	244	2	us	us	PROPN
ajfa-2762	244	3	is	be	AUX
ajfa-2762	244	4	more	more	ADV
ajfa-2762	244	5	like	like	ADP
ajfa-2762	244	6	canada	canada	PROPN
ajfa-2762	244	7	than	than	ADP
ajfa-2762	244	8	the	the	DET
ajfa-2762	244	9	uk	uk	PROPN
ajfa-2762	244	10	,	,	PUNCT
ajfa-2762	244	11	in	in	SCONJ
ajfa-2762	244	12	that	that	SCONJ
ajfa-2762	244	13	it	it	PRON
ajfa-2762	244	14	has	have	VERB
ajfa-2762	244	15	a	a	DET
ajfa-2762	244	16	federal	federal	ADJ
ajfa-2762	244	17	system	system	NOUN
ajfa-2762	244	18	,	,	PUNCT
ajfa-2762	244	19	wherein	wherein	SCONJ
ajfa-2762	244	20	the	the	DET
ajfa-2762	244	21	states	state	NOUN
ajfa-2762	244	22	(	(	PUNCT
ajfa-2762	244	23	like	like	ADP
ajfa-2762	244	24	the	the	DET
ajfa-2762	244	25	provinces	province	NOUN
ajfa-2762	244	26	)	)	PUNCT
ajfa-2762	244	27	have	have	VERB
ajfa-2762	244	28	their	their	PRON
ajfa-2762	244	29	own	own	ADJ
ajfa-2762	244	30	sales	sale	NOUN
ajfa-2762	244	31	tax	tax	NOUN
ajfa-2762	244	32	.	.	PUNCT
ajfa-2762	245	1	canada	canada	PROPN
ajfa-2762	245	2	did	do	AUX
ajfa-2762	245	3	not	not	PART
ajfa-2762	245	4	show	show	VERB
ajfa-2762	245	5	any	any	DET
ajfa-2762	245	6	behavioral	behavioral	ADJ
ajfa-2762	245	7	change	change	NOUN
ajfa-2762	245	8	on	on	ADP
ajfa-2762	245	9	the	the	DET
ajfa-2762	245	10	introduction	introduction	NOUN
ajfa-2762	245	11	of	of	ADP
ajfa-2762	245	12	its	its	PRON
ajfa-2762	245	13	gst	gst	NOUN
ajfa-2762	245	14	.	.	PUNCT
ajfa-2762	246	1	however	however	ADV
ajfa-2762	246	2	,	,	PUNCT
ajfa-2762	246	3	since	since	SCONJ
ajfa-2762	246	4	canada	canada	PROPN
ajfa-2762	246	5	replaced	replace	VERB
ajfa-2762	246	6	its	its	PRON
ajfa-2762	246	7	mst	mst	PROPN
ajfa-2762	246	8	and	and	CCONJ
ajfa-2762	246	9	the	the	DET
ajfa-2762	246	10	us	us	PROPN
ajfa-2762	246	11	would	would	AUX
ajfa-2762	246	12	not	not	PART
ajfa-2762	246	13	be	be	AUX
ajfa-2762	246	14	doing	do	VERB
ajfa-2762	246	15	the	the	DET
ajfa-2762	246	16	same	same	ADJ
ajfa-2762	246	17	,	,	PUNCT
ajfa-2762	246	18	direct	direct	ADJ
ajfa-2762	246	19	comparison	comparison	NOUN
ajfa-2762	246	20	may	may	AUX
ajfa-2762	246	21	not	not	PART
ajfa-2762	246	22	be	be	AUX
ajfa-2762	246	23	completely	completely	ADV
ajfa-2762	246	24	helpful	helpful	ADJ
ajfa-2762	246	25	.	.	PUNCT
ajfa-2762	247	1	the	the	DET
ajfa-2762	247	2	us	us	PROPN
ajfa-2762	247	3	situation	situation	NOUN
ajfa-2762	247	4	would	would	AUX
ajfa-2762	247	5	seem	seem	VERB
ajfa-2762	247	6	to	to	PART
ajfa-2762	247	7	be	be	AUX
ajfa-2762	247	8	somewhat	somewhat	ADV
ajfa-2762	247	9	in	in	ADP
ajfa-2762	247	10	between	between	ADP
ajfa-2762	247	11	the	the	DET
ajfa-2762	247	12	uk	uk	PROPN
ajfa-2762	247	13	and	and	CCONJ
ajfa-2762	247	14	canadian	canadian	ADJ
ajfa-2762	247	15	situations	situation	NOUN
ajfa-2762	247	16	.	.	PUNCT
ajfa-2762	248	1	thus	thus	ADV
ajfa-2762	248	2	,	,	PUNCT
ajfa-2762	248	3	it	it	PRON
ajfa-2762	248	4	is	be	AUX
ajfa-2762	248	5	possible	possible	ADJ
ajfa-2762	248	6	that	that	SCONJ
ajfa-2762	248	7	there	there	PRON
ajfa-2762	248	8	would	would	AUX
ajfa-2762	248	9	be	be	AUX
ajfa-2762	248	10	some	some	PRON
ajfa-2762	248	11	,	,	PUNCT
ajfa-2762	248	12	though	though	SCONJ
ajfa-2762	248	13	perhaps	perhaps	ADV
ajfa-2762	248	14	small	small	ADJ
ajfa-2762	248	15	temporary	temporary	ADJ
ajfa-2762	248	16	behavioral	behavioral	ADJ
ajfa-2762	248	17	change	change	NOUN
ajfa-2762	248	18	in	in	ADP
ajfa-2762	248	19	us	we	PRON
ajfa-2762	248	20	consumers	consumer	NOUN
ajfa-2762	248	21	on	on	ADP
ajfa-2762	248	22	the	the	DET
ajfa-2762	248	23	introduction	introduction	NOUN
ajfa-2762	248	24	of	of	ADP
ajfa-2762	248	25	a	a	DET
ajfa-2762	248	26	vat	vat	NOUN
ajfa-2762	248	27	style	style	NOUN
ajfa-2762	248	28	tax	tax	NOUN
ajfa-2762	248	29	.	.	PUNCT
ajfa-2762	249	1	once	once	ADV
ajfa-2762	249	2	a	a	DET
ajfa-2762	249	3	national	national	ADJ
ajfa-2762	249	4	vatstyle	vatstyle	PROPN
ajfa-2762	249	5	tax	tax	NOUN
ajfa-2762	249	6	is	be	AUX
ajfa-2762	249	7	introduced	introduce	VERB
ajfa-2762	249	8	into	into	ADP
ajfa-2762	249	9	the	the	DET
ajfa-2762	249	10	us	us	PROPN
ajfa-2762	249	11	,	,	PUNCT
ajfa-2762	249	12	another	another	DET
ajfa-2762	249	13	question	question	NOUN
ajfa-2762	249	14	is	be	AUX
ajfa-2762	249	15	whether	whether	SCONJ
ajfa-2762	249	16	there	there	PRON
ajfa-2762	249	17	will	will	AUX
ajfa-2762	249	18	be	be	AUX
ajfa-2762	249	19	any	any	DET
ajfa-2762	249	20	behavioral	behavioral	ADJ
ajfa-2762	249	21	changes	change	NOUN
ajfa-2762	249	22	if	if	SCONJ
ajfa-2762	249	23	the	the	DET
ajfa-2762	249	24	tax	tax	NOUN
ajfa-2762	249	25	rate	rate	NOUN
ajfa-2762	249	26	changes	change	NOUN
ajfa-2762	249	27	.	.	PUNCT
ajfa-2762	250	1	the	the	DET
ajfa-2762	250	2	analysis	analysis	NOUN
ajfa-2762	250	3	of	of	ADP
ajfa-2762	250	4	the	the	DET
ajfa-2762	250	5	changes	change	NOUN
ajfa-2762	250	6	made	make	VERB
ajfa-2762	250	7	by	by	ADP
ajfa-2762	250	8	the	the	DET
ajfa-2762	250	9	uk	uk	PROPN
ajfa-2762	250	10	and	and	CCONJ
ajfa-2762	250	11	canada	canada	PROPN
ajfa-2762	250	12	would	would	AUX
ajfa-2762	250	13	indicate	indicate	VERB
ajfa-2762	250	14	that	that	SCONJ
ajfa-2762	250	15	there	there	PRON
ajfa-2762	250	16	could	could	AUX
ajfa-2762	250	17	be	be	AUX
ajfa-2762	250	18	some	some	DET
ajfa-2762	250	19	behavioral	behavioral	ADJ
ajfa-2762	250	20	changes	change	NOUN
ajfa-2762	250	21	,	,	PUNCT
ajfa-2762	250	22	particularly	particularly	ADV
ajfa-2762	250	23	arbitrage	arbitrage	NOUN
ajfa-2762	250	24	,	,	PUNCT
ajfa-2762	250	25	by	by	ADP
ajfa-2762	250	26	consumers	consumer	NOUN
ajfa-2762	250	27	.	.	PUNCT
ajfa-2762	251	1	the	the	DET
ajfa-2762	251	2	behavioral	behavioral	ADJ
ajfa-2762	251	3	change	change	NOUN
ajfa-2762	251	4	would	would	AUX
ajfa-2762	251	5	be	be	AUX
ajfa-2762	251	6	more	more	ADV
ajfa-2762	251	7	acute	acute	ADJ
ajfa-2762	251	8	where	where	SCONJ
ajfa-2762	251	9	the	the	DET
ajfa-2762	251	10	rate	rate	NOUN
ajfa-2762	251	11	change	change	NOUN
ajfa-2762	251	12	is	be	AUX
ajfa-2762	251	13	substantial	substantial	ADJ
ajfa-2762	251	14	,	,	PUNCT
ajfa-2762	251	15	either	either	CCONJ
ajfa-2762	251	16	increased	increase	VERB
ajfa-2762	251	17	or	or	CCONJ
ajfa-2762	251	18	decreased	decrease	VERB
ajfa-2762	251	19	.	.	PUNCT
ajfa-2762	252	1	the	the	DET
ajfa-2762	252	2	analysis	analysis	NOUN
ajfa-2762	252	3	of	of	ADP
ajfa-2762	252	4	the	the	DET
ajfa-2762	252	5	canadian	canadian	ADJ
ajfa-2762	252	6	rate	rate	NOUN
ajfa-2762	252	7	change	change	NOUN
ajfa-2762	252	8	would	would	AUX
ajfa-2762	252	9	indicate	indicate	VERB
ajfa-2762	252	10	that	that	SCONJ
ajfa-2762	252	11	any	any	DET
ajfa-2762	252	12	rate	rate	NOUN
ajfa-2762	252	13	change	change	NOUN
ajfa-2762	252	14	that	that	PRON
ajfa-2762	252	15	is	be	AUX
ajfa-2762	252	16	small	small	ADJ
ajfa-2762	252	17	,	,	PUNCT
ajfa-2762	252	18	at	at	ADP
ajfa-2762	252	19	least	least	ADJ
ajfa-2762	252	20	small	small	ADJ
ajfa-2762	252	21	in	in	ADP
ajfa-2762	252	22	relation	relation	NOUN
ajfa-2762	252	23	to	to	ADP
ajfa-2762	252	24	the	the	DET
ajfa-2762	252	25	total	total	NOUN
ajfa-2762	252	26	of	of	ADP
ajfa-2762	252	27	the	the	DET
ajfa-2762	252	28	federal	federal	ADJ
ajfa-2762	252	29	vat	vat	NOUN
ajfa-2762	252	30	and	and	CCONJ
ajfa-2762	252	31	state	state	NOUN
ajfa-2762	252	32	/	/	SYM
ajfa-2762	252	33	local	local	ADJ
ajfa-2762	252	34	sales	sale	NOUN
ajfa-2762	252	35	tax	tax	NOUN
ajfa-2762	252	36	rates	rate	NOUN
ajfa-2762	252	37	,	,	PUNCT
ajfa-2762	252	38	would	would	AUX
ajfa-2762	252	39	result	result	VERB
ajfa-2762	252	40	in	in	ADP
ajfa-2762	252	41	little	little	ADJ
ajfa-2762	252	42	or	or	CCONJ
ajfa-2762	252	43	no	no	PRON
ajfa-2762	252	44	consumer	consumer	NOUN
ajfa-2762	252	45	behavioral	behavioral	ADJ
ajfa-2762	252	46	changes	change	NOUN
ajfa-2762	252	47	.	.	PUNCT
ajfa-2762	253	1	references	reference	NOUN
ajfa-2762	253	2	barrell	barrell	PROPN
ajfa-2762	253	3	,	,	PUNCT
ajfa-2762	253	4	r.	r.	PROPN
ajfa-2762	253	5	,	,	PUNCT
ajfa-2762	253	6	&	&	CCONJ
ajfa-2762	253	7	weale	weale	PROPN
ajfa-2762	253	8	,	,	PUNCT
ajfa-2762	253	9	m.	m.	NOUN
ajfa-2762	253	10	(	(	PUNCT
ajfa-2762	253	11	2009	2009	NUM
ajfa-2762	253	12	)	)	PUNCT
ajfa-2762	253	13	.	.	PUNCT
ajfa-2762	254	1	the	the	DET
ajfa-2762	254	2	economics	economic	NOUN
ajfa-2762	254	3	of	of	ADP
ajfa-2762	254	4	a	a	DET
ajfa-2762	254	5	reduction	reduction	NOUN
ajfa-2762	254	6	in	in	ADP
ajfa-2762	254	7	vat	vat	NOUN
ajfa-2762	254	8	.	.	PUNCT
ajfa-2762	255	1	national	national	PROPN
ajfa-2762	255	2	institute	institute	PROPN
ajfa-2762	255	3	discussion	discussion	PROPN
ajfa-2762	255	4	paper	paper	NOUN
ajfa-2762	255	5	no	no	DET
ajfa-2762	255	6	325	325	NUM
ajfa-2762	255	7	.	.	PUNCT
ajfa-2762	256	1	london	london	PROPN
ajfa-2762	256	2	:	:	PUNCT
ajfa-2762	256	3	national	national	PROPN
ajfa-2762	256	4	institute	institute	PROPN
ajfa-2762	256	5	of	of	ADP
ajfa-2762	256	6	economic	economic	ADJ
ajfa-2762	256	7	and	and	CCONJ
ajfa-2762	256	8	social	social	ADJ
ajfa-2762	256	9	research	research	NOUN
ajfa-2762	256	10	.	.	PUNCT
ajfa-2762	257	1	3	3	NUM
ajfa-2762	257	2	also	also	ADV
ajfa-2762	257	3	,	,	PUNCT
ajfa-2762	257	4	at	at	ADP
ajfa-2762	257	5	this	this	DET
ajfa-2762	257	6	time	time	NOUN
ajfa-2762	257	7	the	the	DET
ajfa-2762	257	8	higher	high	ADJ
ajfa-2762	257	9	tax	tax	NOUN
ajfa-2762	257	10	on	on	ADP
ajfa-2762	257	11	luxuries	luxury	NOUN
ajfa-2762	257	12	was	be	AUX
ajfa-2762	257	13	abolished	abolish	VERB
ajfa-2762	257	14	,	,	PUNCT
ajfa-2762	257	15	effectively	effectively	ADV
ajfa-2762	257	16	raising	raise	VERB
ajfa-2762	257	17	the	the	DET
ajfa-2762	257	18	rate	rate	NOUN
ajfa-2762	257	19	from	from	ADP
ajfa-2762	257	20	12.5	12.5	NUM
ajfa-2762	257	21	%	%	NOUN
ajfa-2762	257	22	.	.	PUNCT
ajfa-2762	258	1	asian	asian	ADJ
ajfa-2762	258	2	journal	journal	PROPN
ajfa-2762	258	3	of	of	ADP
ajfa-2762	258	4	finance	finance	PROPN
ajfa-2762	258	5	&	&	CCONJ
ajfa-2762	258	6	accounting	accounting	PROPN
ajfa-2762	258	7	issn	issn	PROPN
ajfa-2762	258	8	1946	1946	NUM
ajfa-2762	258	9	-	-	PUNCT
ajfa-2762	258	10	052x	052x	NOUN
ajfa-2762	258	11	2013	2013	NUM
ajfa-2762	258	12	,	,	PUNCT
ajfa-2762	258	13	vol	vol	NOUN
ajfa-2762	258	14	.	.	PROPN
ajfa-2762	258	15	5	5	NUM
ajfa-2762	258	16	,	,	PUNCT
ajfa-2762	258	17	no	no	INTJ
ajfa-2762	258	18	.	.	NOUN
ajfa-2762	258	19	1	1	NUM
ajfa-2762	258	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	258	21	19	19	NUM
ajfa-2762	258	22	caspersen	caspersen	ADJ
ajfa-2762	258	23	,	,	PUNCT
ajfa-2762	258	24	e.	e.	PROPN
ajfa-2762	258	25	,	,	PUNCT
ajfa-2762	258	26	&	&	CCONJ
ajfa-2762	258	27	metcalf	metcalf	PROPN
ajfa-2762	258	28	,	,	PUNCT
ajfa-2762	258	29	g.	g.	PROPN
ajfa-2762	258	30	e.	e.	PROPN
ajfa-2762	258	31	(	(	PUNCT
ajfa-2762	258	32	1995	1995	NUM
ajfa-2762	258	33	)	)	PUNCT
ajfa-2762	258	34	.	.	PUNCT
ajfa-2762	259	1	is	be	AUX
ajfa-2762	259	2	a	a	DET
ajfa-2762	259	3	value	value	NOUN
ajfa-2762	259	4	added	add	VERB
ajfa-2762	259	5	tax	tax	NOUN
ajfa-2762	259	6	progressive	progressive	NOUN
ajfa-2762	259	7	?	?	PUNCT
ajfa-2762	260	1	annual	annual	ADJ
ajfa-2762	260	2	versus	versus	ADP
ajfa-2762	260	3	lifetime	lifetime	NOUN
ajfa-2762	260	4	incidence	incidence	NOUN
ajfa-2762	260	5	measures	measure	NOUN
ajfa-2762	260	6	.	.	PUNCT
ajfa-2762	261	1	nber	nber	PROPN
ajfa-2762	261	2	working	working	PROPN
ajfa-2762	261	3	paper	paper	PROPN
ajfa-2762	261	4	no	no	INTJ
ajfa-2762	261	5	.	.	PUNCT
ajfa-2762	262	1	w4387	w4387	NOUN
ajfa-2762	262	2	.	.	PROPN
ajfa-2762	262	3	retrieved	retrieve	VERB
ajfa-2762	262	4	from	from	ADP
ajfa-2762	262	5	http://ssrn.com/abstract=406043	http://ssrn.com/abstract=406043	PROPN
ajfa-2762	262	6	esenwein	esenwein	ADV
ajfa-2762	262	7	,	,	PUNCT
ajfa-2762	262	8	g.	g.	PROPN
ajfa-2762	262	9	a.	a.	PROPN
ajfa-2762	262	10	,	,	PUNCT
ajfa-2762	262	11	&	&	CCONJ
ajfa-2762	262	12	gravelle	gravelle	PROPN
ajfa-2762	262	13	,	,	PUNCT
ajfa-2762	262	14	j.	j.	PROPN
ajfa-2762	262	15	g.	g.	PROPN
ajfa-2762	262	16	(	(	PUNCT
ajfa-2762	262	17	2004	2004	NUM
ajfa-2762	262	18	)	)	PUNCT
ajfa-2762	262	19	.	.	PUNCT
ajfa-2762	263	1	the	the	DET
ajfa-2762	263	2	flat	flat	ADJ
ajfa-2762	263	3	tax	tax	NOUN
ajfa-2762	263	4	,	,	PUNCT
ajfa-2762	263	5	value	value	NOUN
ajfa-2762	263	6	-	-	PUNCT
ajfa-2762	263	7	added	add	VERB
ajfa-2762	263	8	tax	tax	NOUN
ajfa-2762	263	9	and	and	CCONJ
ajfa-2762	263	10	national	national	ADJ
ajfa-2762	263	11	retail	retail	ADJ
ajfa-2762	263	12	sales	sale	NOUN
ajfa-2762	263	13	tax	tax	NOUN
ajfa-2762	263	14	:	:	PUNCT
ajfa-2762	263	15	an	an	DET
ajfa-2762	263	16	overview	overview	NOUN
ajfa-2762	263	17	of	of	ADP
ajfa-2762	263	18	issues	issue	NOUN
ajfa-2762	263	19	.	.	PUNCT
ajfa-2762	264	1	crs	crs	PROPN
ajfa-2762	264	2	report	report	PROPN
ajfa-2762	264	3	for	for	ADP
ajfa-2762	264	4	congress	congress	PROPN
ajfa-2762	264	5	:	:	PUNCT
ajfa-2762	264	6	rl32603	rl32603	PROPN
ajfa-2762	264	7	.	.	PUNCT
ajfa-2762	265	1	washington	washington	PROPN
ajfa-2762	265	2	;	;	PUNCT
ajfa-2762	265	3	library	library	NOUN
ajfa-2762	265	4	of	of	ADP
ajfa-2762	265	5	congress	congress	PROPN
ajfa-2762	265	6	.	.	PUNCT
ajfa-2762	266	1	feenberg	feenberg	PROPN
ajfa-2762	266	2	,	,	PUNCT
ajfa-2762	266	3	d.	d.	PROPN
ajfa-2762	266	4	r.	r.	PROPN
ajfa-2762	266	5	,	,	PUNCT
ajfa-2762	266	6	mitrusi	mitrusi	PROPN
ajfa-2762	266	7	,	,	PUNCT
ajfa-2762	266	8	a.	a.	NOUN
ajfa-2762	266	9	,	,	PUNCT
ajfa-2762	266	10	&	&	CCONJ
ajfa-2762	266	11	poterba	poterba	PROPN
ajfa-2762	266	12	,	,	PUNCT
ajfa-2762	266	13	j.	j.	PROPN
ajfa-2762	266	14	m.	m.	PROPN
ajfa-2762	266	15	(	(	PUNCT
ajfa-2762	266	16	1997	1997	NUM
ajfa-2762	266	17	)	)	PUNCT
ajfa-2762	266	18	.	.	PUNCT
ajfa-2762	267	1	distributional	distributional	ADJ
ajfa-2762	267	2	effects	effect	NOUN
ajfa-2762	267	3	of	of	ADP
ajfa-2762	267	4	adopting	adopt	VERB
ajfa-2762	267	5	a	a	DET
ajfa-2762	267	6	national	national	ADJ
ajfa-2762	267	7	retail	retail	ADJ
ajfa-2762	267	8	sales	sale	NOUN
ajfa-2762	267	9	tax	tax	NOUN
ajfa-2762	267	10	.	.	PUNCT
ajfa-2762	268	1	nber	nber	PROPN
ajfa-2762	268	2	working	working	PROPN
ajfa-2762	268	3	paper	paper	PROPN
ajfa-2762	268	4	no	no	INTJ
ajfa-2762	268	5	.	.	PUNCT
ajfa-2762	269	1	w5885	w5885	PROPN
ajfa-2762	269	2	.	.	PUNCT
ajfa-2762	269	3	retrieved	retrieve	VERB
ajfa-2762	269	4	from	from	ADP
ajfa-2762	269	5	http://ssrn.com/abstract=225667	http://ssrn.com/abstract=225667	PROPN
ajfa-2762	269	6	fullerton	fullerton	PROPN
ajfa-2762	269	7	d.	d.	PROPN
ajfa-2762	269	8	,	,	PUNCT
ajfa-2762	269	9	shoven	shoven	PROPN
ajfa-2762	269	10	j.	j.	PROPN
ajfa-2762	269	11	b.	b.	PROPN
ajfa-2762	269	12	,	,	PUNCT
ajfa-2762	269	13	&	&	CCONJ
ajfa-2762	269	14	whalley	whalley	PROPN
ajfa-2762	269	15	j.	j.	PROPN
ajfa-2762	269	16	(	(	PUNCT
ajfa-2762	269	17	1983	1983	NUM
ajfa-2762	269	18	)	)	PUNCT
ajfa-2762	269	19	.	.	PUNCT
ajfa-2762	270	1	replacing	replace	VERB
ajfa-2762	270	2	the	the	DET
ajfa-2762	270	3	u.s	u.s	PROPN
ajfa-2762	270	4	.	.	PROPN
ajfa-2762	270	5	income	income	NOUN
ajfa-2762	270	6	tax	tax	NOUN
ajfa-2762	270	7	with	with	ADP
ajfa-2762	270	8	a	a	DET
ajfa-2762	270	9	progressive	progressive	ADJ
ajfa-2762	270	10	consumption	consumption	NOUN
ajfa-2762	270	11	tax	tax	NOUN
ajfa-2762	270	12	:	:	PUNCT
ajfa-2762	270	13	a	a	DET
ajfa-2762	270	14	sequenced	sequence	VERB
ajfa-2762	270	15	general	general	ADJ
ajfa-2762	270	16	equilibrium	equilibrium	NOUN
ajfa-2762	270	17	approach	approach	NOUN
ajfa-2762	270	18	.	.	PUNCT
ajfa-2762	271	1	journal	journal	NOUN
ajfa-2762	271	2	of	of	ADP
ajfa-2762	271	3	public	public	ADJ
ajfa-2762	271	4	economics	economic	NOUN
ajfa-2762	271	5	,	,	PUNCT
ajfa-2762	271	6	20(1	20(1	NUM
ajfa-2762	271	7	)	)	PUNCT
ajfa-2762	271	8	,	,	PUNCT
ajfa-2762	271	9	3	3	NUM
ajfa-2762	271	10	-	-	SYM
ajfa-2762	271	11	23	23	NUM
ajfa-2762	271	12	.	.	PUNCT
ajfa-2762	272	1	http://dx.doi.org/10.1016/0047-2727(83)90018-x	http://dx.doi.org/10.1016/0047-2727(83)90018-x	PROPN
ajfa-2762	272	2	gale	gale	PROPN
ajfa-2762	272	3	,	,	PUNCT
ajfa-2762	272	4	w.	w.	PROPN
ajfa-2762	272	5	,	,	PUNCT
ajfa-2762	272	6	houser	houser	PROPN
ajfa-2762	272	7	,	,	PUNCT
ajfa-2762	272	8	s.	s.	PROPN
ajfa-2762	272	9	,	,	PUNCT
ajfa-2762	272	10	&	&	CCONJ
ajfa-2762	272	11	scholz	scholz	PROPN
ajfa-2762	272	12	,	,	PUNCT
ajfa-2762	272	13	j.	j.	PROPN
ajfa-2762	272	14	k.	k.	PROPN
ajfa-2762	272	15	(	(	PUNCT
ajfa-2762	272	16	1996	1996	NUM
ajfa-2762	272	17	)	)	PUNCT
ajfa-2762	272	18	.	.	PUNCT
ajfa-2762	273	1	distributional	distributional	ADJ
ajfa-2762	273	2	effects	effect	NOUN
ajfa-2762	273	3	of	of	ADP
ajfa-2762	273	4	fundamental	fundamental	ADJ
ajfa-2762	273	5	tax	tax	NOUN
ajfa-2762	273	6	reform	reform	NOUN
ajfa-2762	273	7	,	,	PUNCT
ajfa-2762	273	8	in	in	ADP
ajfa-2762	273	9	h.	h.	PROPN
ajfa-2762	273	10	aaron	aaron	PROPN
ajfa-2762	273	11	and	and	CCONJ
ajfa-2762	273	12	w.	w.	PROPN
ajfa-2762	273	13	gale	gale	PROPN
ajfa-2762	273	14	(	(	PUNCT
ajfa-2762	273	15	eds	ed	NOUN
ajfa-2762	273	16	.	.	PUNCT
ajfa-2762	273	17	)	)	PUNCT
ajfa-2762	273	18	,	,	PUNCT
ajfa-2762	273	19	economic	economic	ADJ
ajfa-2762	273	20	effects	effect	NOUN
ajfa-2762	273	21	of	of	ADP
ajfa-2762	273	22	fundamental	fundamental	ADJ
ajfa-2762	273	23	tax	tax	NOUN
ajfa-2762	273	24	reform	reform	NOUN
ajfa-2762	273	25	.	.	PUNCT
ajfa-2762	274	1	washington	washington	PROPN
ajfa-2762	274	2	:	:	PUNCT
ajfa-2762	274	3	brookings	brookings	PROPN
ajfa-2762	274	4	institution	institution	NOUN
ajfa-2762	274	5	.	.	PUNCT
ajfa-2762	275	1	gale	gale	NOUN
ajfa-2762	275	2	,	,	PUNCT
ajfa-2762	275	3	w.	w.	PROPN
ajfa-2762	275	4	g.	g.	PROPN
ajfa-2762	275	5	(	(	PUNCT
ajfa-2762	275	6	2005	2005	NUM
ajfa-2762	275	7	)	)	PUNCT
ajfa-2762	275	8	.	.	PUNCT
ajfa-2762	276	1	the	the	DET
ajfa-2762	276	2	national	national	ADJ
ajfa-2762	276	3	retail	retail	ADJ
ajfa-2762	276	4	sales	sale	NOUN
ajfa-2762	276	5	:	:	PUNCT
ajfa-2762	276	6	what	what	PRON
ajfa-2762	276	7	would	would	AUX
ajfa-2762	276	8	the	the	DET
ajfa-2762	276	9	rate	rate	NOUN
ajfa-2762	276	10	have	have	VERB
ajfa-2762	276	11	to	to	PART
ajfa-2762	276	12	be	be	AUX
ajfa-2762	276	13	?	?	PUNCT
ajfa-2762	276	14	.	.	PUNCT
ajfa-2762	277	1	tax	tax	NOUN
ajfa-2762	277	2	notes	note	NOUN
ajfa-2762	277	3	.	.	PUNCT
ajfa-2762	278	1	889	889	NUM
ajfa-2762	278	2	-	-	SYM
ajfa-2762	278	3	911	911	NUM
ajfa-2762	278	4	.	.	PUNCT
ajfa-2762	279	1	graetz	graetz	PROPN
ajfa-2762	279	2	,	,	PUNCT
ajfa-2762	279	3	m.	m.	NOUN
ajfa-2762	279	4	j.	j.	PROPN
ajfa-2762	279	5	(	(	PUNCT
ajfa-2762	279	6	2010	2010	NUM
ajfa-2762	279	7	)	)	PUNCT
ajfa-2762	279	8	100	100	NUM
ajfa-2762	279	9	million	million	NUM
ajfa-2762	279	10	unnecessary	unnecessary	ADJ
ajfa-2762	279	11	returns	return	NOUN
ajfa-2762	279	12	.	.	PUNCT
ajfa-2762	280	1	new	new	ADJ
ajfa-2762	280	2	haven	haven	PROPN
ajfa-2762	280	3	:	:	PUNCT
ajfa-2762	280	4	yale	yale	PROPN
ajfa-2762	280	5	university	university	PROPN
ajfa-2762	280	6	press	press	NOUN
ajfa-2762	280	7	,	,	PUNCT
ajfa-2762	280	8	(	(	PUNCT
ajfa-2762	280	9	revised	revise	VERB
ajfa-2762	280	10	edition	edition	NOUN
ajfa-2762	280	11	)	)	PUNCT
ajfa-2762	280	12	.	.	PUNCT
ajfa-2762	281	1	jenkins	jenkins	PROPN
ajfa-2762	281	2	,	,	PUNCT
ajfa-2762	281	3	g.	g.	PROPN
ajfa-2762	281	4	p.	p.	PROPN
ajfa-2762	281	5	,	,	PUNCT
ajfa-2762	281	6	jenkins	jenkins	PROPN
ajfa-2762	281	7	,	,	PUNCT
ajfa-2762	281	8	h.	h.	PROPN
ajfa-2762	281	9	,	,	PUNCT
ajfa-2762	281	10	&	&	CCONJ
ajfa-2762	281	11	kuo	kuo	PROPN
ajfa-2762	281	12	,	,	PUNCT
ajfa-2762	281	13	c	c	PROPN
ajfa-2762	281	14	-	-	PUNCT
ajfa-2762	281	15	y.	y.	NOUN
ajfa-2762	281	16	(	(	PUNCT
ajfa-2762	281	17	2006	2006	NUM
ajfa-2762	281	18	)	)	PUNCT
ajfa-2762	281	19	.	.	PUNCT
ajfa-2762	281	20	is	be	AUX
ajfa-2762	281	21	the	the	DET
ajfa-2762	281	22	value	value	NOUN
ajfa-2762	281	23	added	add	VERB
ajfa-2762	281	24	tax	tax	NOUN
ajfa-2762	281	25	naturally	naturally	ADV
ajfa-2762	281	26	progressive	progressive	ADJ
ajfa-2762	281	27	?	?	PUNCT
ajfa-2762	282	1	2006	2006	NUM
ajfa-2762	282	2	queens	queen	VERB
ajfa-2762	282	3	university	university	NOUN
ajfa-2762	282	4	working	working	NOUN
ajfa-2762	282	5	paper	paper	NOUN
ajfa-2762	282	6	.	.	PUNCT
ajfa-2762	283	1	metcalf	metcalf	PROPN
ajfa-2762	283	2	,	,	PUNCT
ajfa-2762	283	3	g.e	g.e	PROPN
ajfa-2762	283	4	.	.	PROPN
ajfa-2762	283	5	(	(	PUNCT
ajfa-2762	283	6	1995	1995	NUM
ajfa-2762	283	7	)	)	PUNCT
ajfa-2762	283	8	.	.	PUNCT
ajfa-2762	284	1	value	value	NOUN
ajfa-2762	284	2	-	-	PUNCT
ajfa-2762	284	3	added	add	VERB
ajfa-2762	284	4	taxation	taxation	NOUN
ajfa-2762	284	5	:	:	PUNCT
ajfa-2762	284	6	a	a	DET
ajfa-2762	284	7	tax	tax	NOUN
ajfa-2762	284	8	whose	whose	DET
ajfa-2762	284	9	time	time	NOUN
ajfa-2762	284	10	has	have	AUX
ajfa-2762	284	11	come	come	VERB
ajfa-2762	284	12	?	?	PUNCT
ajfa-2762	285	1	the	the	DET
ajfa-2762	285	2	journal	journal	NOUN
ajfa-2762	285	3	of	of	ADP
ajfa-2762	285	4	economic	economic	ADJ
ajfa-2762	285	5	perspectives	perspective	NOUN
ajfa-2762	285	6	,	,	PUNCT
ajfa-2762	285	7	9(1	9(1	NUM
ajfa-2762	285	8	)	)	PUNCT
ajfa-2762	285	9	,	,	PUNCT
ajfa-2762	285	10	121	121	NUM
ajfa-2762	285	11	-	-	SYM
ajfa-2762	285	12	140	140	NUM
ajfa-2762	285	13	.	.	PUNCT
ajfa-2762	286	1	http://dx.doi.org/10.1257/jep.9.1.121	http://dx.doi.org/10.1257/jep.9.1.121	ADJ
ajfa-2762	286	2	metcalf	metcalf	NOUN
ajfa-2762	286	3	,	,	PUNCT
ajfa-2762	286	4	g.	g.	PROPN
ajfa-2762	286	5	e.	e.	PROPN
ajfa-2762	286	6	(	(	PUNCT
ajfa-2762	286	7	1997	1997	NUM
ajfa-2762	286	8	)	)	PUNCT
ajfa-2762	286	9	.	.	PUNCT
ajfa-2762	287	1	national	national	ADJ
ajfa-2762	287	2	sales	sale	NOUN
ajfa-2762	287	3	tax	tax	NOUN
ajfa-2762	287	4	:	:	PUNCT
ajfa-2762	287	5	who	who	PRON
ajfa-2762	287	6	bears	bear	VERB
ajfa-2762	287	7	the	the	DET
ajfa-2762	287	8	burden	burden	NOUN
ajfa-2762	287	9	?	?	PUNCT
ajfa-2762	288	1	policy	policy	NOUN
ajfa-2762	288	2	analysis	analysis	NOUN
ajfa-2762	288	3	,	,	PUNCT
ajfa-2762	288	4	no	no	DET
ajfa-2762	288	5	289	289	NUM
ajfa-2762	288	6	:	:	PUNCT
ajfa-2762	288	7	the	the	DET
ajfa-2762	288	8	cato	cato	PROPN
ajfa-2762	288	9	institute	institute	PROPN
ajfa-2762	288	10	.	.	PUNCT
ajfa-2762	289	1	mikesell	mikesell	PROPN
ajfa-2762	289	2	,	,	PUNCT
ajfa-2762	289	3	j.	j.	PROPN
ajfa-2762	289	4	l.	l.	PROPN
ajfa-2762	289	5	(	(	PUNCT
ajfa-2762	289	6	1996	1996	NUM
ajfa-2762	289	7	)	)	PUNCT
ajfa-2762	289	8	.	.	PUNCT
ajfa-2762	290	1	the	the	DET
ajfa-2762	290	2	american	american	ADJ
ajfa-2762	290	3	retail	retail	ADJ
ajfa-2762	290	4	sales	sale	NOUN
ajfa-2762	290	5	tax	tax	NOUN
ajfa-2762	290	6	:	:	PUNCT
ajfa-2762	290	7	consideration	consideration	NOUN
ajfa-2762	290	8	on	on	ADP
ajfa-2762	290	9	their	their	PRON
ajfa-2762	290	10	structure	structure	NOUN
ajfa-2762	290	11	,	,	PUNCT
ajfa-2762	290	12	operations	operation	NOUN
ajfa-2762	290	13	and	and	CCONJ
ajfa-2762	290	14	potential	potential	NOUN
ajfa-2762	290	15	as	as	ADP
ajfa-2762	290	16	a	a	DET
ajfa-2762	290	17	foundation	foundation	NOUN
ajfa-2762	290	18	on	on	ADP
ajfa-2762	290	19	a	a	DET
ajfa-2762	290	20	federal	federal	ADJ
ajfa-2762	290	21	sales	sale	NOUN
ajfa-2762	290	22	tax	tax	NOUN
ajfa-2762	290	23	.	.	PUNCT
ajfa-2762	291	1	national	national	ADJ
ajfa-2762	291	2	tax	tax	PROPN
ajfa-2762	291	3	journal	journal	PROPN
ajfa-2762	291	4	,	,	PUNCT
ajfa-2762	291	5	49(2	49(2	NUM
ajfa-2762	291	6	)	)	PUNCT
ajfa-2762	291	7	,	,	PUNCT
ajfa-2762	291	8	165	165	NUM
ajfa-2762	291	9	-	-	SYM
ajfa-2762	291	10	76	76	NUM
ajfa-2762	291	11	.	.	PUNCT
ajfa-2762	292	1	mikesell	mikesell	PROPN
ajfa-2762	292	2	,	,	PUNCT
ajfa-2762	292	3	j.	j.	PROPN
ajfa-2762	292	4	l.	l.	PROPN
ajfa-2762	292	5	(	(	PUNCT
ajfa-2762	292	6	1998	1998	NUM
ajfa-2762	292	7	)	)	PUNCT
ajfa-2762	292	8	.	.	PUNCT
ajfa-2762	293	1	changing	change	VERB
ajfa-2762	293	2	the	the	DET
ajfa-2762	293	3	federal	federal	ADJ
ajfa-2762	293	4	tax	tax	NOUN
ajfa-2762	293	5	philosophy	philosophy	NOUN
ajfa-2762	293	6	:	:	PUNCT
ajfa-2762	293	7	a	a	DET
ajfa-2762	293	8	national	national	ADJ
ajfa-2762	293	9	value	value	NOUN
ajfa-2762	293	10	-	-	PUNCT
ajfa-2762	293	11	added	add	VERB
ajfa-2762	293	12	tax	tax	NOUN
ajfa-2762	293	13	or	or	CCONJ
ajfa-2762	293	14	retail	retail	ADJ
ajfa-2762	293	15	sales	sale	NOUN
ajfa-2762	293	16	tax	tax	NOUN
ajfa-2762	293	17	?	?	PUNCT
ajfa-2762	294	1	public	public	ADJ
ajfa-2762	294	2	budgeting	budgeting	NOUN
ajfa-2762	294	3	&	&	CCONJ
ajfa-2762	294	4	finance	finance	NOUN
ajfa-2762	294	5	,	,	PUNCT
ajfa-2762	294	6	18(2	18(2	NUM
ajfa-2762	294	7	)	)	PUNCT
ajfa-2762	294	8	,	,	PUNCT
ajfa-2762	294	9	53	53	NUM
ajfa-2762	294	10	-	-	SYM
ajfa-2762	294	11	68	68	NUM
ajfa-2762	294	12	http://dx.doi.org/10.1046/j.0275-1100.1998.01134.x	http://dx.doi.org/10.1046/j.0275-1100.1998.01134.x	ADJ
ajfa-2762	294	13	organization	organization	NOUN
ajfa-2762	294	14	of	of	ADP
ajfa-2762	294	15	economic	economic	ADJ
ajfa-2762	294	16	co	co	NOUN
ajfa-2762	294	17	-	-	NOUN
ajfa-2762	294	18	operation	operation	NOUN
ajfa-2762	294	19	and	and	CCONJ
ajfa-2762	294	20	development	development	NOUN
ajfa-2762	294	21	.	.	PUNCT
ajfa-2762	295	1	(	(	PUNCT
ajfa-2762	295	2	1960	1960	NUM
ajfa-2762	295	3	-	-	SYM
ajfa-2762	295	4	2012	2012	NUM
ajfa-2762	295	5	)	)	PUNCT
ajfa-2762	295	6	.	.	PUNCT
ajfa-2762	296	1	main	main	ADJ
ajfa-2762	296	2	economic	economic	ADJ
ajfa-2762	296	3	indicators	indicator	NOUN
ajfa-2762	296	4	,	,	PUNCT
ajfa-2762	296	5	paris	paris	PROPN
ajfa-2762	296	6	:	:	PUNCT
ajfa-2762	296	7	organization	organization	NOUN
ajfa-2762	296	8	of	of	ADP
ajfa-2762	296	9	economic	economic	PROPN
ajfa-2762	296	10	co	co	NOUN
ajfa-2762	296	11	-	-	NOUN
ajfa-2762	296	12	operation	operation	NOUN
ajfa-2762	296	13	and	and	CCONJ
ajfa-2762	296	14	development	development	NOUN
ajfa-2762	296	15	.	.	PUNCT
ajfa-2762	297	1	poterba	poterba	PROPN
ajfa-2762	297	2	,	,	PUNCT
ajfa-2762	297	3	j.	j.	PROPN
ajfa-2762	297	4	m.	m.	PROPN
ajfa-2762	297	5	(	(	PUNCT
ajfa-2762	297	6	1997	1997	NUM
ajfa-2762	297	7	)	)	PUNCT
ajfa-2762	297	8	.	.	PUNCT
ajfa-2762	298	1	retail	retail	ADJ
ajfa-2762	298	2	price	price	NOUN
ajfa-2762	298	3	reactions	reaction	NOUN
ajfa-2762	298	4	to	to	ADP
ajfa-2762	298	5	changes	change	NOUN
ajfa-2762	298	6	in	in	ADP
ajfa-2762	298	7	state	state	NOUN
ajfa-2762	298	8	and	and	CCONJ
ajfa-2762	298	9	local	local	ADJ
ajfa-2762	298	10	sales	sale	NOUN
ajfa-2762	298	11	taxes	taxis	NOUN
ajfa-2762	298	12	.	.	PUNCT
ajfa-2762	299	1	national	national	ADJ
ajfa-2762	299	2	tax	tax	PROPN
ajfa-2762	299	3	journal	journal	PROPN
ajfa-2762	299	4	,	,	PUNCT
ajfa-2762	299	5	49(2	49(2	NUM
ajfa-2762	299	6	)	)	PUNCT
ajfa-2762	299	7	,	,	PUNCT
ajfa-2762	299	8	149	149	NUM
ajfa-2762	299	9	-	-	SYM
ajfa-2762	299	10	65	65	NUM
ajfa-2762	299	11	.	.	PUNCT
ajfa-2762	300	1	asian	asian	ADJ
ajfa-2762	300	2	journal	journal	PROPN
ajfa-2762	300	3	of	of	ADP
ajfa-2762	300	4	finance	finance	PROPN
ajfa-2762	300	5	&	&	CCONJ
ajfa-2762	300	6	accounting	accounting	PROPN
ajfa-2762	300	7	issn	issn	PROPN
ajfa-2762	300	8	1946	1946	NUM
ajfa-2762	300	9	-	-	PUNCT
ajfa-2762	300	10	052x	052x	NOUN
ajfa-2762	300	11	2013	2013	NUM
ajfa-2762	300	12	,	,	PUNCT
ajfa-2762	300	13	vol	vol	NOUN
ajfa-2762	300	14	.	.	PROPN
ajfa-2762	300	15	5	5	NUM
ajfa-2762	300	16	,	,	PUNCT
ajfa-2762	300	17	no	no	INTJ
ajfa-2762	300	18	.	.	NOUN
ajfa-2762	300	19	1	1	NUM
ajfa-2762	300	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2762	300	21	20	20	NUM
ajfa-2762	300	22	the	the	DET
ajfa-2762	300	23	president	president	NOUN
ajfa-2762	300	24	’s	’s	PART
ajfa-2762	300	25	advisory	advisory	ADJ
ajfa-2762	300	26	panel	panel	NOUN
ajfa-2762	300	27	.	.	PUNCT
ajfa-2762	301	1	(	(	PUNCT
ajfa-2762	301	2	2005	2005	NUM
ajfa-2762	301	3	)	)	PUNCT
ajfa-2762	301	4	.	.	PUNCT
ajfa-2762	302	1	simple	simple	ADJ
ajfa-2762	302	2	,	,	PUNCT
ajfa-2762	302	3	fair	fair	ADJ
ajfa-2762	302	4	&	&	CCONJ
ajfa-2762	302	5	pro	pro	ADJ
ajfa-2762	302	6	-	-	ADJ
ajfa-2762	302	7	growth	growth	ADJ
ajfa-2762	302	8	:	:	PUNCT
ajfa-2762	302	9	proposal	proposal	NOUN
ajfa-2762	302	10	to	to	PART
ajfa-2762	302	11	fix	fix	VERB
ajfa-2762	302	12	america	america	PROPN
ajfa-2762	302	13	’s	’s	PART
ajfa-2762	302	14	tax	tax	NOUN
ajfa-2762	302	15	system	system	NOUN
ajfa-2762	302	16	.	.	PUNCT
ajfa-2762	303	1	report	report	NOUN
ajfa-2762	303	2	of	of	ADP
ajfa-2762	303	3	the	the	DET
ajfa-2762	303	4	president	president	NOUN
ajfa-2762	303	5	’s	’s	PART
ajfa-2762	303	6	advisory	advisory	ADJ
ajfa-2762	303	7	panel	panel	NOUN
ajfa-2762	303	8	on	on	ADP
ajfa-2762	303	9	federal	federal	ADJ
ajfa-2762	303	10	tax	tax	NOUN
ajfa-2762	303	11	reform	reform	NOUN
ajfa-2762	303	12	.	.	PUNCT
ajfa-2762	304	1	mack	mack	PROPN
ajfa-2762	304	2	,	,	PUNCT
ajfa-2762	304	3	c.	c.	PROPN
ajfa-2762	304	4	,	,	PUNCT
ajfa-2762	304	5	chairman	chairman	NOUN
ajfa-2762	304	6	.	.	PUNCT
ajfa-2762	305	1	united	united	PROPN
ajfa-2762	305	2	states	states	PROPN
ajfa-2762	305	3	treasury	treasury	PROPN
ajfa-2762	305	4	,	,	PUNCT
ajfa-2762	305	5	office	office	NOUN
ajfa-2762	305	6	of	of	ADP
ajfa-2762	305	7	tax	tax	NOUN
ajfa-2762	305	8	policy	policy	NOUN
ajfa-2762	305	9	.	.	PUNCT
ajfa-2762	306	1	(	(	PUNCT
ajfa-2762	306	2	2007	2007	NUM
ajfa-2762	306	3	)	)	PUNCT
ajfa-2762	306	4	.	.	PUNCT
ajfa-2762	307	1	approaches	approach	NOUN
ajfa-2762	307	2	to	to	PART
ajfa-2762	307	3	improve	improve	VERB
ajfa-2762	307	4	the	the	DET
ajfa-2762	307	5	competitiveness	competitiveness	NOUN
ajfa-2762	307	6	of	of	ADP
ajfa-2762	307	7	the	the	DET
ajfa-2762	307	8	u.s	u.s	PROPN
ajfa-2762	307	9	.	.	PROPN
ajfa-2762	307	10	business	business	NOUN
ajfa-2762	307	11	tax	tax	NOUN
ajfa-2762	307	12	system	system	NOUN
ajfa-2762	307	13	for	for	ADP
ajfa-2762	307	14	the	the	DET
ajfa-2762	307	15	21st	21st	ADJ
ajfa-2762	307	16	century	century	NOUN
ajfa-2762	307	17	,	,	PUNCT
ajfa-2762	307	18	washington	washington	PROPN
ajfa-2762	307	19	dc	dc	PROPN
ajfa-2762	307	20	:	:	PUNCT
ajfa-2762	307	21	u.	u.	PROPN
ajfa-2762	307	22	s.	s.	PROPN
ajfa-2762	307	23	department	department	PROPN
ajfa-2762	307	24	of	of	ADP
ajfa-2762	307	25	the	the	DET
ajfa-2762	307	26	treasury	treasury	PROPN
ajfa-2762	307	27	.	.	PUNCT
ajfa-2762	308	1	wallop	wallop	PROPN
ajfa-2762	308	2	,	,	PUNCT
ajfa-2762	308	3	h.	h.	PROPN
ajfa-2762	308	4	,	,	PUNCT
ajfa-2762	308	5	&	&	CCONJ
ajfa-2762	308	6	chan	chan	PROPN
ajfa-2762	308	7	,	,	PUNCT
ajfa-2762	308	8	sp	sp	PROPN
ajfa-2762	308	9	.	.	PROPN
ajfa-2762	308	10	(	(	PUNCT
ajfa-2762	308	11	2012	2012	NUM
ajfa-2762	308	12	)	)	PUNCT
ajfa-2762	308	13	.	.	PUNCT
ajfa-2762	309	1	budget	budget	NOUN
ajfa-2762	309	2	2012	2012	NUM
ajfa-2762	309	3	greggs	greggs	PROPN
ajfa-2762	309	4	shares	share	NOUN
ajfa-2762	309	5	fall	fall	VERB
ajfa-2762	309	6	on	on	ADP
ajfa-2762	309	7	vat	vat	NOUN
ajfa-2762	309	8	blow	blow	NOUN
ajfa-2762	309	9	.	.	PUNCT
ajfa-2762	310	1	march	march	PROPN
ajfa-2762	310	2	22	22	NUM
ajfa-2762	310	3	.	.	PUNCT
ajfa-2762	311	1	the	the	DET
ajfa-2762	311	2	daily	daily	ADJ
ajfa-2762	311	3	telegraph	telegraph	NOUN
ajfa-2762	311	4	.	.	PUNCT
ajfa-2762	312	1	retrieved	retrieve	VERB
ajfa-2762	312	2	from	from	ADP
ajfa-2762	312	3	http://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9160195/budget-2012greggs-shares-fall-on-vat-blow.html	http://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9160195/budget-2012greggs-shares-fall-on-vat-blow.html	PROPN
ajfa-2762	312	4	whalley	whalley	PROPN
ajfa-2762	312	5	,	,	PUNCT
ajfa-2762	312	6	j.	j.	PROPN
ajfa-2762	312	7	(	(	PUNCT
ajfa-2762	312	8	1975	1975	NUM
ajfa-2762	312	9	)	)	PUNCT
ajfa-2762	312	10	.	.	PUNCT
ajfa-2762	313	1	a	a	DET
ajfa-2762	313	2	general	general	ADJ
ajfa-2762	313	3	equilibrium	equilibrium	NOUN
ajfa-2762	313	4	assessment	assessment	NOUN
ajfa-2762	313	5	of	of	ADP
ajfa-2762	313	6	the	the	DET
ajfa-2762	313	7	1973	1973	NUM
ajfa-2762	313	8	united	united	PROPN
ajfa-2762	313	9	kingdom	kingdom	PROPN
ajfa-2762	313	10	tax	tax	NOUN
ajfa-2762	313	11	reform	reform	NOUN
ajfa-2762	313	12	.	.	PUNCT
ajfa-2762	314	1	economica	economica	PROPN
ajfa-2762	314	2	,	,	PUNCT
ajfa-2762	314	3	42(166	42(166	NOUN
ajfa-2762	314	4	)	)	PUNCT
ajfa-2762	314	5	,	,	PUNCT
ajfa-2762	314	6	139	139	NUM
ajfa-2762	314	7	-	-	SYM
ajfa-2762	314	8	161	161	NUM
ajfa-2762	314	9	.	.	PUNCT
ajfa-2762	315	1	http://dx.doi.org/10.2307/2553589	http://dx.doi.org/10.2307/2553589	PROPN
ajfa-2762	315	2	zodrow	zodrow	NOUN
ajfa-2762	315	3	,	,	PUNCT
ajfa-2762	315	4	g.	g.	PROPN
ajfa-2762	315	5	r.	r.	PROPN
ajfa-2762	315	6	(	(	PUNCT
ajfa-2762	315	7	1999	1999	NUM
ajfa-2762	315	8	)	)	PUNCT
ajfa-2762	315	9	.	.	PUNCT
ajfa-2762	316	1	the	the	DET
ajfa-2762	316	2	sales	sale	NOUN
ajfa-2762	316	3	tax	tax	NOUN
ajfa-2762	316	4	,	,	PUNCT
ajfa-2762	316	5	the	the	DET
ajfa-2762	316	6	vat	vat	NOUN
ajfa-2762	316	7	and	and	CCONJ
ajfa-2762	316	8	taxes	taxis	NOUN
ajfa-2762	316	9	in	in	ADP
ajfa-2762	316	10	-	-	PUNCT
ajfa-2762	316	11	between	between	NOUN
ajfa-2762	316	12	–	–	PUNCT
ajfa-2762	316	13	or	or	CCONJ
ajfa-2762	316	14	is	be	AUX
ajfa-2762	316	15	the	the	DET
ajfa-2762	316	16	only	only	ADJ
ajfa-2762	316	17	good	good	ADJ
ajfa-2762	316	18	nrst	nrst	ADJ
ajfa-2762	316	19	a	a	DET
ajfa-2762	316	20	‘	'	PUNCT
ajfa-2762	316	21	vat	vat	NOUN
ajfa-2762	316	22	in	in	ADP
ajfa-2762	316	23	drag	drag	NOUN
ajfa-2762	316	24	’	'	PUNCT
ajfa-2762	316	25	?	?	PUNCT
ajfa-2762	317	1	national	national	ADJ
ajfa-2762	317	2	tax	tax	PROPN
ajfa-2762	317	3	journal	journal	NOUN
ajfa-2762	317	4	,	,	PUNCT
ajfa-2762	317	5	52(3	52(3	NOUN
ajfa-2762	317	6	)	)	PUNCT
ajfa-2762	317	7	,	,	PUNCT
ajfa-2762	317	8	429	429	NUM
ajfa-2762	317	9	-	-	SYM
ajfa-2762	317	10	442	442	NUM
ajfa-2762	317	11	.	.	PUNCT