id	sid	tid	token	lemma	pos
ajfa-5065	1	1	microsoft	microsoft	PROPN
ajfa-5065	1	2	word	word	NOUN
ajfa-5065	1	3	5065-18389-1-sm-writer2-new.doc	5065-18389-1-sm-writer2-new.doc	NUM
ajfa-5065	1	4	asian	asian	ADJ
ajfa-5065	1	5	journal	journal	NOUN
ajfa-5065	1	6	of	of	ADP
ajfa-5065	1	7	finance	finance	PROPN
ajfa-5065	1	8	&	&	CCONJ
ajfa-5065	1	9	accounting	accounting	PROPN
ajfa-5065	1	10	issn	issn	PROPN
ajfa-5065	1	11	1946	1946	NUM
ajfa-5065	1	12	-	-	PUNCT
ajfa-5065	1	13	052x	052x	PROPN
ajfa-5065	1	14	2014	2014	NUM
ajfa-5065	1	15	,	,	PUNCT
ajfa-5065	1	16	vol	vol	NOUN
ajfa-5065	1	17	.	.	PROPN
ajfa-5065	1	18	6	6	NUM
ajfa-5065	1	19	,	,	PUNCT
ajfa-5065	1	20	no	no	INTJ
ajfa-5065	1	21	.	.	NOUN
ajfa-5065	1	22	1	1	NUM
ajfa-5065	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	1	24	138	138	NUM
ajfa-5065	1	25	value	value	NOUN
ajfa-5065	1	26	added	add	VERB
ajfa-5065	1	27	tax	tax	NOUN
ajfa-5065	1	28	and	and	CCONJ
ajfa-5065	1	29	inflation	inflation	NOUN
ajfa-5065	1	30	:	:	PUNCT
ajfa-5065	1	31	a	a	DET
ajfa-5065	1	32	graphical	graphical	ADJ
ajfa-5065	1	33	and	and	CCONJ
ajfa-5065	1	34	statistical	statistical	ADJ
ajfa-5065	1	35	analysis	analysis	NOUN
ajfa-5065	1	36	alexander	alexander	PROPN
ajfa-5065	1	37	m.	m.	PROPN
ajfa-5065	1	38	g.	g.	PROPN
ajfa-5065	1	39	gelardi	gelardi	PROPN
ajfa-5065	1	40	department	department	PROPN
ajfa-5065	1	41	of	of	ADP
ajfa-5065	1	42	accounting	accounting	PROPN
ajfa-5065	1	43	,	,	PUNCT
ajfa-5065	1	44	university	university	PROPN
ajfa-5065	1	45	of	of	ADP
ajfa-5065	1	46	st	st	PROPN
ajfa-5065	1	47	.	.	PROPN
ajfa-5065	1	48	thomas	thomas	PROPN
ajfa-5065	1	49	tmh443	tmh443	PROPN
ajfa-5065	1	50	,	,	PUNCT
ajfa-5065	1	51	1000	1000	NUM
ajfa-5065	1	52	lasalle	lasalle	PROPN
ajfa-5065	1	53	ave	ave	PROPN
ajfa-5065	1	54	.	.	PROPN
ajfa-5065	1	55	,	,	PUNCT
ajfa-5065	1	56	minneapolis	minneapolis	PROPN
ajfa-5065	1	57	,	,	PUNCT
ajfa-5065	1	58	mn	mn	PROPN
ajfa-5065	1	59	55403	55403	NUM
ajfa-5065	1	60	united	united	PROPN
ajfa-5065	1	61	states	states	PROPN
ajfa-5065	1	62	tel	tel	ADP
ajfa-5065	1	63	:	:	PUNCT
ajfa-5065	1	64	1	1	NUM
ajfa-5065	1	65	-	-	SYM
ajfa-5065	1	66	651	651	NUM
ajfa-5065	1	67	-	-	PUNCT
ajfa-5065	1	68	962	962	NUM
ajfa-5065	1	69	-	-	PUNCT
ajfa-5065	1	70	4420	4420	NUM
ajfa-5065	1	71	e-mail:amgelardi@stthomas.edu	e-mail:amgelardi@stthomas.edu	PROPN
ajfa-5065	1	72	received	receive	VERB
ajfa-5065	1	73	:	:	PUNCT
ajfa-5065	1	74	feb	feb	PROPN
ajfa-5065	1	75	.	.	PROPN
ajfa-5065	1	76	5	5	NUM
ajfa-5065	1	77	,	,	PUNCT
ajfa-5065	1	78	2014	2014	NUM
ajfa-5065	1	79	accepted	accept	VERB
ajfa-5065	1	80	:	:	PUNCT
ajfa-5065	1	81	march	march	PROPN
ajfa-5065	1	82	15	15	NUM
ajfa-5065	1	83	,	,	PUNCT
ajfa-5065	1	84	2014	2014	NUM
ajfa-5065	1	85	published	publish	VERB
ajfa-5065	1	86	:	:	PUNCT
ajfa-5065	1	87	june	june	PROPN
ajfa-5065	1	88	1	1	NUM
ajfa-5065	1	89	,	,	PUNCT
ajfa-5065	1	90	2014	2014	NUM
ajfa-5065	1	91	doi:10.5296	doi:10.5296	NOUN
ajfa-5065	1	92	/	/	SYM
ajfa-5065	1	93	ajfa.v6i1.5065	ajfa.v6i1.5065	NUM
ajfa-5065	1	94	url	url	PROPN
ajfa-5065	1	95	:	:	PUNCT
ajfa-5065	1	96	http://dx.doi.org/10.5296/ajfa.v6i1.5065	http://dx.doi.org/10.5296/ajfa.v6i1.5065	X
ajfa-5065	2	1	abstract	abstract	VERB
ajfa-5065	2	2	the	the	DET
ajfa-5065	2	3	us	us	PROPN
ajfa-5065	2	4	has	have	AUX
ajfa-5065	2	5	been	be	AUX
ajfa-5065	2	6	considering	consider	VERB
ajfa-5065	2	7	introducing	introduce	VERB
ajfa-5065	2	8	a	a	DET
ajfa-5065	2	9	national	national	ADJ
ajfa-5065	2	10	consumption	consumption	NOUN
ajfa-5065	2	11	tax	tax	NOUN
ajfa-5065	2	12	federally	federally	ADV
ajfa-5065	2	13	.	.	PUNCT
ajfa-5065	3	1	this	this	PRON
ajfa-5065	3	2	would	would	AUX
ajfa-5065	3	3	be	be	AUX
ajfa-5065	3	4	in	in	ADP
ajfa-5065	3	5	addition	addition	NOUN
ajfa-5065	3	6	to	to	ADP
ajfa-5065	3	7	the	the	DET
ajfa-5065	3	8	states	state	NOUN
ajfa-5065	3	9	’	’	PART
ajfa-5065	3	10	sales	sale	NOUN
ajfa-5065	3	11	taxes	taxis	NOUN
ajfa-5065	3	12	.	.	PUNCT
ajfa-5065	4	1	since	since	SCONJ
ajfa-5065	4	2	a	a	DET
ajfa-5065	4	3	consumption	consumption	NOUN
ajfa-5065	4	4	tax	tax	NOUN
ajfa-5065	4	5	would	would	AUX
ajfa-5065	4	6	be	be	AUX
ajfa-5065	4	7	an	an	DET
ajfa-5065	4	8	added	add	VERB
ajfa-5065	4	9	cost	cost	NOUN
ajfa-5065	4	10	to	to	ADP
ajfa-5065	4	11	the	the	DET
ajfa-5065	4	12	consumer	consumer	NOUN
ajfa-5065	4	13	,	,	PUNCT
ajfa-5065	4	14	it	it	PRON
ajfa-5065	4	15	would	would	AUX
ajfa-5065	4	16	be	be	AUX
ajfa-5065	4	17	expected	expect	VERB
ajfa-5065	4	18	that	that	SCONJ
ajfa-5065	4	19	inflation	inflation	NOUN
ajfa-5065	4	20	would	would	AUX
ajfa-5065	4	21	be	be	AUX
ajfa-5065	4	22	increased	increase	VERB
ajfa-5065	4	23	.	.	PUNCT
ajfa-5065	5	1	this	this	DET
ajfa-5065	5	2	paper	paper	NOUN
ajfa-5065	5	3	uses	use	VERB
ajfa-5065	5	4	graphs	graph	NOUN
ajfa-5065	5	5	and	and	CCONJ
ajfa-5065	5	6	statistical	statistical	ADJ
ajfa-5065	5	7	methods	method	NOUN
ajfa-5065	5	8	to	to	PART
ajfa-5065	5	9	ascertain	ascertain	VERB
ajfa-5065	5	10	whether	whether	SCONJ
ajfa-5065	5	11	inflation	inflation	NOUN
ajfa-5065	5	12	in	in	ADP
ajfa-5065	5	13	the	the	DET
ajfa-5065	5	14	uk	uk	PROPN
ajfa-5065	5	15	and	and	CCONJ
ajfa-5065	5	16	canada	canada	PROPN
ajfa-5065	5	17	was	be	AUX
ajfa-5065	5	18	affected	affect	VERB
ajfa-5065	5	19	by	by	ADP
ajfa-5065	5	20	the	the	DET
ajfa-5065	5	21	introduction	introduction	NOUN
ajfa-5065	5	22	or	or	CCONJ
ajfa-5065	5	23	change	change	NOUN
ajfa-5065	5	24	in	in	ADP
ajfa-5065	5	25	rate	rate	NOUN
ajfa-5065	5	26	of	of	ADP
ajfa-5065	5	27	the	the	DET
ajfa-5065	5	28	value	value	NOUN
ajfa-5065	5	29	added	add	VERB
ajfa-5065	5	30	tax	tax	NOUN
ajfa-5065	5	31	(	(	PUNCT
ajfa-5065	5	32	or	or	CCONJ
ajfa-5065	5	33	goods	good	NOUN
ajfa-5065	5	34	and	and	CCONJ
ajfa-5065	5	35	services	service	NOUN
ajfa-5065	5	36	tax	tax	NOUN
ajfa-5065	5	37	)	)	PUNCT
ajfa-5065	5	38	.	.	PUNCT
ajfa-5065	6	1	it	it	PRON
ajfa-5065	6	2	was	be	AUX
ajfa-5065	6	3	found	find	VERB
ajfa-5065	6	4	that	that	SCONJ
ajfa-5065	6	5	the	the	DET
ajfa-5065	6	6	introduction	introduction	NOUN
ajfa-5065	6	7	of	of	ADP
ajfa-5065	6	8	a	a	DET
ajfa-5065	6	9	vat	vat	NOUN
ajfa-5065	6	10	in	in	ADP
ajfa-5065	6	11	the	the	DET
ajfa-5065	6	12	uk	uk	PROPN
ajfa-5065	6	13	showed	show	VERB
ajfa-5065	6	14	no	no	DET
ajfa-5065	6	15	significant	significant	ADJ
ajfa-5065	6	16	effect	effect	NOUN
ajfa-5065	6	17	on	on	ADP
ajfa-5065	6	18	the	the	DET
ajfa-5065	6	19	rate	rate	NOUN
ajfa-5065	6	20	of	of	ADP
ajfa-5065	6	21	change	change	NOUN
ajfa-5065	6	22	of	of	ADP
ajfa-5065	6	23	cpi	cpi	NOUN
ajfa-5065	6	24	,	,	PUNCT
ajfa-5065	6	25	whereas	whereas	SCONJ
ajfa-5065	6	26	the	the	DET
ajfa-5065	6	27	introduction	introduction	NOUN
ajfa-5065	6	28	of	of	ADP
ajfa-5065	6	29	gst	gst	PROPN
ajfa-5065	6	30	in	in	ADP
ajfa-5065	6	31	canada	canada	PROPN
ajfa-5065	6	32	did	do	AUX
ajfa-5065	6	33	have	have	VERB
ajfa-5065	6	34	a	a	DET
ajfa-5065	6	35	significant	significant	ADJ
ajfa-5065	6	36	increase	increase	NOUN
ajfa-5065	6	37	in	in	ADP
ajfa-5065	6	38	the	the	DET
ajfa-5065	6	39	rate	rate	NOUN
ajfa-5065	6	40	of	of	ADP
ajfa-5065	6	41	cpi	cpi	PROPN
ajfa-5065	6	42	.	.	PUNCT
ajfa-5065	7	1	it	it	PRON
ajfa-5065	7	2	was	be	AUX
ajfa-5065	7	3	also	also	ADV
ajfa-5065	7	4	found	find	VERB
ajfa-5065	7	5	that	that	SCONJ
ajfa-5065	7	6	when	when	SCONJ
ajfa-5065	7	7	the	the	DET
ajfa-5065	7	8	tax	tax	NOUN
ajfa-5065	7	9	rates	rate	NOUN
ajfa-5065	7	10	were	be	AUX
ajfa-5065	7	11	changed	change	VERB
ajfa-5065	7	12	substantially	substantially	ADV
ajfa-5065	7	13	,	,	PUNCT
ajfa-5065	7	14	inflation	inflation	NOUN
ajfa-5065	7	15	was	be	AUX
ajfa-5065	7	16	affected	affect	VERB
ajfa-5065	7	17	;	;	PUNCT
ajfa-5065	7	18	however	however	ADV
ajfa-5065	7	19	,	,	PUNCT
ajfa-5065	7	20	modest	modest	ADJ
ajfa-5065	7	21	changes	change	NOUN
ajfa-5065	7	22	in	in	ADP
ajfa-5065	7	23	the	the	DET
ajfa-5065	7	24	tax	tax	NOUN
ajfa-5065	7	25	rate	rate	NOUN
ajfa-5065	7	26	did	do	AUX
ajfa-5065	7	27	not	not	PART
ajfa-5065	7	28	affect	affect	VERB
ajfa-5065	7	29	inflation	inflation	NOUN
ajfa-5065	7	30	.	.	PUNCT
ajfa-5065	8	1	keywords	keyword	NOUN
ajfa-5065	8	2	:	:	PUNCT
ajfa-5065	8	3	value	value	NOUN
ajfa-5065	8	4	added	add	VERB
ajfa-5065	8	5	tax	tax	NOUN
ajfa-5065	8	6	,	,	PUNCT
ajfa-5065	8	7	inflation	inflation	NOUN
ajfa-5065	8	8	,	,	PUNCT
ajfa-5065	8	9	consumer	consumer	NOUN
ajfa-5065	8	10	price	price	NOUN
ajfa-5065	8	11	index	index	NOUN
ajfa-5065	8	12	,	,	PUNCT
ajfa-5065	8	13	consumption	consumption	NOUN
ajfa-5065	8	14	tax	tax	NOUN
ajfa-5065	8	15	,	,	PUNCT
ajfa-5065	8	16	united	united	ADJ
ajfa-5065	8	17	kingdom	kingdom	PROPN
ajfa-5065	8	18	,	,	PUNCT
ajfa-5065	8	19	canada	canada	PROPN
ajfa-5065	8	20	,	,	PUNCT
ajfa-5065	8	21	united	united	PROPN
ajfa-5065	8	22	states	states	PROPN
ajfa-5065	8	23	asian	asian	PROPN
ajfa-5065	8	24	journal	journal	PROPN
ajfa-5065	8	25	of	of	ADP
ajfa-5065	8	26	finance	finance	PROPN
ajfa-5065	8	27	&	&	CCONJ
ajfa-5065	8	28	accounting	accounting	PROPN
ajfa-5065	8	29	issn	issn	PROPN
ajfa-5065	8	30	1946	1946	NUM
ajfa-5065	8	31	-	-	PUNCT
ajfa-5065	8	32	052x	052x	PROPN
ajfa-5065	8	33	2014	2014	NUM
ajfa-5065	8	34	,	,	PUNCT
ajfa-5065	8	35	vol	vol	NOUN
ajfa-5065	8	36	.	.	PROPN
ajfa-5065	8	37	6	6	NUM
ajfa-5065	8	38	,	,	PUNCT
ajfa-5065	8	39	no	no	INTJ
ajfa-5065	8	40	.	.	NOUN
ajfa-5065	8	41	1	1	NUM
ajfa-5065	8	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5065	8	43	139	139	NUM
ajfa-5065	8	44	1	1	NUM
ajfa-5065	8	45	.	.	PUNCT
ajfa-5065	9	1	introduction	introduction	NOUN
ajfa-5065	9	2	the	the	DET
ajfa-5065	9	3	united	united	PROPN
ajfa-5065	9	4	states	states	PROPN
ajfa-5065	9	5	has	have	AUX
ajfa-5065	9	6	debated	debate	VERB
ajfa-5065	9	7	establishing	establish	VERB
ajfa-5065	9	8	some	some	DET
ajfa-5065	9	9	kind	kind	NOUN
ajfa-5065	9	10	of	of	ADP
ajfa-5065	9	11	consumption	consumption	NOUN
ajfa-5065	9	12	tax	tax	NOUN
ajfa-5065	9	13	a	a	DET
ajfa-5065	9	14	national	national	ADJ
ajfa-5065	9	15	sales	sale	NOUN
ajfa-5065	9	16	tax	tax	NOUN
ajfa-5065	9	17	or	or	CCONJ
ajfa-5065	9	18	national	national	ADJ
ajfa-5065	9	19	value	value	NOUN
ajfa-5065	9	20	added	add	VERB
ajfa-5065	9	21	tax	tax	NOUN
ajfa-5065	9	22	(	(	PUNCT
ajfa-5065	9	23	vat	vat	NOUN
ajfa-5065	9	24	)	)	PUNCT
ajfa-5065	9	25	for	for	ADP
ajfa-5065	9	26	many	many	ADJ
ajfa-5065	9	27	years	year	NOUN
ajfa-5065	9	28	,	,	PUNCT
ajfa-5065	9	29	even	even	ADV
ajfa-5065	9	30	introducing	introduce	VERB
ajfa-5065	9	31	legislation	legislation	NOUN
ajfa-5065	9	32	;	;	PUNCT
ajfa-5065	9	33	for	for	ADP
ajfa-5065	9	34	example	example	NOUN
ajfa-5065	9	35	the	the	DET
ajfa-5065	9	36	fair	fair	ADJ
ajfa-5065	9	37	tax	tax	NOUN
ajfa-5065	9	38	act	act	NOUN
ajfa-5065	9	39	2013	2013	NUM
ajfa-5065	9	40	(	(	PUNCT
ajfa-5065	9	41	h.r	h.r	PROPN
ajfa-5065	9	42	.	.	PROPN
ajfa-5065	9	43	25	25	NUM
ajfa-5065	9	44	)	)	PUNCT
ajfa-5065	9	45	and	and	CCONJ
ajfa-5065	9	46	national	national	ADJ
ajfa-5065	9	47	retail	retail	ADJ
ajfa-5065	9	48	sales	sale	NOUN
ajfa-5065	9	49	tax	tax	NOUN
ajfa-5065	9	50	act	act	NOUN
ajfa-5065	9	51	of	of	ADP
ajfa-5065	9	52	1997	1997	NUM
ajfa-5065	9	53	(	(	PUNCT
ajfa-5065	9	54	h.r.1325	h.r.1325	PROPN
ajfa-5065	9	55	)	)	PUNCT
ajfa-5065	9	56	.	.	PUNCT
ajfa-5065	10	1	although	although	SCONJ
ajfa-5065	10	2	these	these	DET
ajfa-5065	10	3	bills	bill	NOUN
ajfa-5065	10	4	have	have	AUX
ajfa-5065	10	5	not	not	PART
ajfa-5065	10	6	become	become	VERB
ajfa-5065	10	7	law	law	NOUN
ajfa-5065	10	8	the	the	DET
ajfa-5065	10	9	debate	debate	NOUN
ajfa-5065	10	10	continues	continue	VERB
ajfa-5065	10	11	.	.	PUNCT
ajfa-5065	11	1	some	some	DET
ajfa-5065	11	2	states	state	NOUN
ajfa-5065	11	3	,	,	PUNCT
ajfa-5065	11	4	however	however	ADV
ajfa-5065	11	5	,	,	PUNCT
ajfa-5065	11	6	have	have	VERB
ajfa-5065	11	7	some	some	DET
ajfa-5065	11	8	modified	modify	VERB
ajfa-5065	11	9	version	version	NOUN
ajfa-5065	11	10	of	of	ADP
ajfa-5065	11	11	a	a	DET
ajfa-5065	11	12	vat	vat	NOUN
ajfa-5065	11	13	michigan	michigan	NOUN
ajfa-5065	11	14	has	have	VERB
ajfa-5065	11	15	the	the	DET
ajfa-5065	11	16	‘	'	PUNCT
ajfa-5065	11	17	single	single	ADJ
ajfa-5065	11	18	business	business	NOUN
ajfa-5065	11	19	tax	tax	NOUN
ajfa-5065	11	20	’	'	PUNCT
ajfa-5065	11	21	and	and	CCONJ
ajfa-5065	11	22	new	new	PROPN
ajfa-5065	11	23	hampshire	hampshire	PROPN
ajfa-5065	11	24	has	have	VERB
ajfa-5065	11	25	the	the	DET
ajfa-5065	11	26	‘	'	PUNCT
ajfa-5065	11	27	business	business	NOUN
ajfa-5065	11	28	enterprise	enterprise	NOUN
ajfa-5065	11	29	tax	tax	NOUN
ajfa-5065	11	30	’	'	PUNCT
ajfa-5065	11	31	.	.	PUNCT
ajfa-5065	12	1	the	the	DET
ajfa-5065	12	2	u.s	u.s	PROPN
ajfa-5065	12	3	.	.	PROPN
ajfa-5065	12	4	treasury	treasury	PROPN
ajfa-5065	12	5	has	have	AUX
ajfa-5065	12	6	also	also	ADV
ajfa-5065	12	7	looked	look	VERB
ajfa-5065	12	8	into	into	ADP
ajfa-5065	12	9	introducing	introduce	VERB
ajfa-5065	12	10	a	a	DET
ajfa-5065	12	11	vat	vat	NOUN
ajfa-5065	12	12	type	type	NOUN
ajfa-5065	12	13	tax	tax	NOUN
ajfa-5065	12	14	to	to	PART
ajfa-5065	12	15	replace	replace	VERB
ajfa-5065	12	16	the	the	DET
ajfa-5065	12	17	corporate	corporate	ADJ
ajfa-5065	12	18	tax	tax	NOUN
ajfa-5065	12	19	(	(	PUNCT
ajfa-5065	12	20	u.s	u.s	PROPN
ajfa-5065	12	21	.	.	PROPN
ajfa-5065	12	22	treasury	treasury	PROPN
ajfa-5065	12	23	,	,	PUNCT
ajfa-5065	12	24	2007	2007	NUM
ajfa-5065	12	25	)	)	PUNCT
ajfa-5065	12	26	.	.	PUNCT
ajfa-5065	13	1	as	as	ADP
ajfa-5065	13	2	a	a	DET
ajfa-5065	13	3	more	more	ADV
ajfa-5065	13	4	comprehensive	comprehensive	ADJ
ajfa-5065	13	5	tax	tax	NOUN
ajfa-5065	13	6	reform	reform	NOUN
ajfa-5065	13	7	,	,	PUNCT
ajfa-5065	13	8	graetz	graetz	PROPN
ajfa-5065	13	9	has	have	AUX
ajfa-5065	13	10	proposed	propose	VERB
ajfa-5065	13	11	that	that	SCONJ
ajfa-5065	13	12	most	most	ADJ
ajfa-5065	13	13	taxpayers	taxpayer	NOUN
ajfa-5065	13	14	would	would	AUX
ajfa-5065	13	15	be	be	AUX
ajfa-5065	13	16	removed	remove	VERB
ajfa-5065	13	17	from	from	ADP
ajfa-5065	13	18	paying	pay	VERB
ajfa-5065	13	19	income	income	NOUN
ajfa-5065	13	20	tax	tax	NOUN
ajfa-5065	13	21	but	but	CCONJ
ajfa-5065	13	22	there	there	PRON
ajfa-5065	13	23	would	would	AUX
ajfa-5065	13	24	a	a	DET
ajfa-5065	13	25	national	national	ADJ
ajfa-5065	13	26	vat	vat	NOUN
ajfa-5065	13	27	instead	instead	ADV
ajfa-5065	13	28	(	(	PUNCT
ajfa-5065	13	29	graetz	graetz	NOUN
ajfa-5065	13	30	,	,	PUNCT
ajfa-5065	13	31	2010	2010	NUM
ajfa-5065	13	32	)	)	PUNCT
ajfa-5065	13	33	.	.	PUNCT
ajfa-5065	14	1	consumption	consumption	NOUN
ajfa-5065	14	2	taxes	taxis	NOUN
ajfa-5065	14	3	are	be	AUX
ajfa-5065	14	4	indirect	indirect	ADJ
ajfa-5065	14	5	taxes	taxis	NOUN
ajfa-5065	14	6	.	.	PUNCT
ajfa-5065	15	1	they	they	PRON
ajfa-5065	15	2	can	can	AUX
ajfa-5065	15	3	be	be	AUX
ajfa-5065	15	4	single	single	ADJ
ajfa-5065	15	5	stage	stage	NOUN
ajfa-5065	15	6	(	(	PUNCT
ajfa-5065	15	7	e.g.	e.g.	ADV
ajfa-5065	15	8	,	,	PUNCT
ajfa-5065	15	9	sales	sale	NOUN
ajfa-5065	15	10	tax	tax	NOUN
ajfa-5065	15	11	)	)	PUNCT
ajfa-5065	15	12	or	or	CCONJ
ajfa-5065	15	13	multi	multi	ADJ
ajfa-5065	15	14	-	-	NOUN
ajfa-5065	15	15	stage	stage	ADJ
ajfa-5065	15	16	(	(	PUNCT
ajfa-5065	15	17	value	value	NOUN
ajfa-5065	15	18	-	-	PUNCT
ajfa-5065	15	19	added	add	VERB
ajfa-5065	15	20	tax	tax	NOUN
ajfa-5065	15	21	)	)	PUNCT
ajfa-5065	15	22	.	.	PUNCT
ajfa-5065	16	1	the	the	DET
ajfa-5065	16	2	first	first	ADJ
ajfa-5065	16	3	major	major	ADJ
ajfa-5065	16	4	country	country	NOUN
ajfa-5065	16	5	to	to	PART
ajfa-5065	16	6	have	have	VERB
ajfa-5065	16	7	a	a	DET
ajfa-5065	16	8	value	value	NOUN
ajfa-5065	16	9	-	-	PUNCT
ajfa-5065	16	10	added	add	VERB
ajfa-5065	16	11	tax	tax	NOUN
ajfa-5065	16	12	(	(	PUNCT
ajfa-5065	16	13	vat	vat	NOUN
ajfa-5065	16	14	)	)	PUNCT
ajfa-5065	16	15	was	be	AUX
ajfa-5065	16	16	france	france	NOUN
ajfa-5065	16	17	in	in	ADP
ajfa-5065	16	18	1954	1954	NUM
ajfa-5065	16	19	.	.	PUNCT
ajfa-5065	17	1	since	since	SCONJ
ajfa-5065	17	2	then	then	ADV
ajfa-5065	17	3	,	,	PUNCT
ajfa-5065	17	4	at	at	ADP
ajfa-5065	17	5	least	least	ADJ
ajfa-5065	17	6	125	125	NUM
ajfa-5065	17	7	countries	country	NOUN
ajfa-5065	17	8	(	(	PUNCT
ajfa-5065	17	9	including	include	VERB
ajfa-5065	17	10	all	all	DET
ajfa-5065	17	11	the	the	DET
ajfa-5065	17	12	european	european	PROPN
ajfa-5065	17	13	union	union	PROPN
ajfa-5065	17	14	countries	country	NOUN
ajfa-5065	17	15	)	)	PUNCT
ajfa-5065	17	16	have	have	AUX
ajfa-5065	17	17	adopted	adopt	VERB
ajfa-5065	17	18	a	a	DET
ajfa-5065	17	19	vat	vat	NOUN
ajfa-5065	17	20	,	,	PUNCT
ajfa-5065	17	21	under	under	ADP
ajfa-5065	17	22	a	a	DET
ajfa-5065	17	23	variety	variety	NOUN
ajfa-5065	17	24	of	of	ADP
ajfa-5065	17	25	different	different	ADJ
ajfa-5065	17	26	names	name	NOUN
ajfa-5065	17	27	.	.	PUNCT
ajfa-5065	18	1	a	a	DET
ajfa-5065	18	2	common	common	ADJ
ajfa-5065	18	3	alternative	alternative	ADJ
ajfa-5065	18	4	name	name	NOUN
ajfa-5065	18	5	is	be	AUX
ajfa-5065	18	6	the	the	DET
ajfa-5065	18	7	goods	good	NOUN
ajfa-5065	18	8	and	and	CCONJ
ajfa-5065	18	9	services	service	NOUN
ajfa-5065	18	10	tax	tax	NOUN
ajfa-5065	18	11	(	(	PUNCT
ajfa-5065	18	12	gst	gst	NOUN
ajfa-5065	18	13	)	)	PUNCT
ajfa-5065	18	14	,	,	PUNCT
ajfa-5065	18	15	used	use	VERB
ajfa-5065	18	16	in	in	ADP
ajfa-5065	18	17	a	a	DET
ajfa-5065	18	18	number	number	NOUN
ajfa-5065	18	19	of	of	ADP
ajfa-5065	18	20	countries	country	NOUN
ajfa-5065	18	21	including	include	VERB
ajfa-5065	18	22	canada	canada	PROPN
ajfa-5065	18	23	.	.	PUNCT
ajfa-5065	19	1	vat	vat	NOUN
ajfa-5065	19	2	and	and	CCONJ
ajfa-5065	19	3	gst	gst	NOUN
ajfa-5065	19	4	are	be	AUX
ajfa-5065	19	5	multi	multi	ADJ
ajfa-5065	19	6	-	-	ADJ
ajfa-5065	19	7	stage	stage	ADJ
ajfa-5065	19	8	consumption	consumption	NOUN
ajfa-5065	19	9	taxes	taxis	NOUN
ajfa-5065	19	10	with	with	ADP
ajfa-5065	19	11	credits	credit	NOUN
ajfa-5065	19	12	.	.	PUNCT
ajfa-5065	20	1	with	with	ADP
ajfa-5065	20	2	the	the	DET
ajfa-5065	20	3	us	we	PRON
ajfa-5065	20	4	considering	consider	VERB
ajfa-5065	20	5	enacting	enact	VERB
ajfa-5065	20	6	a	a	DET
ajfa-5065	20	7	vat	vat	NOUN
ajfa-5065	20	8	style	style	NOUN
ajfa-5065	20	9	national	national	ADJ
ajfa-5065	20	10	consumption	consumption	NOUN
ajfa-5065	20	11	tax	tax	NOUN
ajfa-5065	20	12	,	,	PUNCT
ajfa-5065	20	13	possibly	possibly	ADV
ajfa-5065	20	14	a	a	DET
ajfa-5065	20	15	multi	multi	ADJ
ajfa-5065	20	16	-	-	ADJ
ajfa-5065	20	17	stage	stage	ADJ
ajfa-5065	20	18	one	one	NUM
ajfa-5065	20	19	,	,	PUNCT
ajfa-5065	20	20	this	this	DET
ajfa-5065	20	21	paper	paper	NOUN
ajfa-5065	20	22	looks	look	VERB
ajfa-5065	20	23	at	at	ADP
ajfa-5065	20	24	the	the	DET
ajfa-5065	20	25	possible	possible	ADJ
ajfa-5065	20	26	impact	impact	NOUN
ajfa-5065	20	27	on	on	ADP
ajfa-5065	20	28	consumer	consumer	NOUN
ajfa-5065	20	29	price	price	NOUN
ajfa-5065	20	30	index	index	NOUN
ajfa-5065	20	31	that	that	PRON
ajfa-5065	20	32	such	such	DET
ajfa-5065	20	33	a	a	DET
ajfa-5065	20	34	tax	tax	NOUN
ajfa-5065	20	35	may	may	AUX
ajfa-5065	20	36	have	have	VERB
ajfa-5065	20	37	.	.	PUNCT
ajfa-5065	21	1	two	two	NUM
ajfa-5065	21	2	countries	country	NOUN
ajfa-5065	21	3	with	with	ADP
ajfa-5065	21	4	similar	similar	ADJ
ajfa-5065	21	5	economies	economy	NOUN
ajfa-5065	21	6	and	and	CCONJ
ajfa-5065	21	7	common	common	ADJ
ajfa-5065	21	8	law	law	NOUN
ajfa-5065	21	9	legal	legal	ADJ
ajfa-5065	21	10	structures	structure	NOUN
ajfa-5065	21	11	,	,	PUNCT
ajfa-5065	21	12	namely	namely	ADV
ajfa-5065	21	13	the	the	DET
ajfa-5065	21	14	united	united	ADJ
ajfa-5065	21	15	kingdom	kingdom	PROPN
ajfa-5065	21	16	(	(	PUNCT
ajfa-5065	21	17	uk	uk	PROPN
ajfa-5065	21	18	)	)	PUNCT
ajfa-5065	21	19	and	and	CCONJ
ajfa-5065	21	20	canada	canada	PROPN
ajfa-5065	21	21	,	,	PUNCT
ajfa-5065	21	22	will	will	AUX
ajfa-5065	21	23	be	be	AUX
ajfa-5065	21	24	analyzed	analyze	VERB
ajfa-5065	21	25	.	.	PUNCT
ajfa-5065	22	1	the	the	DET
ajfa-5065	22	2	paper	paper	NOUN
ajfa-5065	22	3	will	will	AUX
ajfa-5065	22	4	look	look	VERB
ajfa-5065	22	5	at	at	ADP
ajfa-5065	22	6	two	two	NUM
ajfa-5065	22	7	aspects	aspect	NOUN
ajfa-5065	22	8	,	,	PUNCT
ajfa-5065	22	9	the	the	DET
ajfa-5065	22	10	introduction	introduction	NOUN
ajfa-5065	22	11	of	of	ADP
ajfa-5065	22	12	a	a	DET
ajfa-5065	22	13	value	value	NOUN
ajfa-5065	22	14	added	add	VERB
ajfa-5065	22	15	tax	tax	NOUN
ajfa-5065	22	16	on	on	ADP
ajfa-5065	22	17	consumer	consumer	NOUN
ajfa-5065	22	18	price	price	NOUN
ajfa-5065	22	19	index	index	NOUN
ajfa-5065	22	20	and	and	CCONJ
ajfa-5065	22	21	the	the	DET
ajfa-5065	22	22	change	change	NOUN
ajfa-5065	22	23	of	of	ADP
ajfa-5065	22	24	rate	rate	NOUN
ajfa-5065	22	25	of	of	ADP
ajfa-5065	22	26	the	the	DET
ajfa-5065	22	27	vat	vat	NOUN
ajfa-5065	22	28	on	on	ADP
ajfa-5065	22	29	consumer	consumer	NOUN
ajfa-5065	22	30	price	price	NOUN
ajfa-5065	22	31	index	index	NOUN
ajfa-5065	22	32	.	.	PUNCT
ajfa-5065	23	1	the	the	DET
ajfa-5065	23	2	united	united	PROPN
ajfa-5065	23	3	kingdom	kingdom	PROPN
ajfa-5065	23	4	introduced	introduce	VERB
ajfa-5065	23	5	its	its	PRON
ajfa-5065	23	6	value	value	NOUN
ajfa-5065	23	7	added	add	VERB
ajfa-5065	23	8	tax	tax	NOUN
ajfa-5065	23	9	in	in	ADP
ajfa-5065	23	10	april1973	april1973	PROPN
ajfa-5065	23	11	at	at	ADP
ajfa-5065	23	12	the	the	DET
ajfa-5065	23	13	rate	rate	NOUN
ajfa-5065	23	14	of	of	ADP
ajfa-5065	23	15	10	10	NUM
ajfa-5065	23	16	%	%	NOUN
ajfa-5065	23	17	as	as	ADP
ajfa-5065	23	18	part	part	NOUN
ajfa-5065	23	19	of	of	ADP
ajfa-5065	23	20	the	the	DET
ajfa-5065	23	21	uk	uk	PROPN
ajfa-5065	23	22	’s	’s	PART
ajfa-5065	23	23	entry	entry	NOUN
ajfa-5065	23	24	into	into	ADP
ajfa-5065	23	25	the	the	DET
ajfa-5065	23	26	european	european	ADJ
ajfa-5065	23	27	economic	economic	ADJ
ajfa-5065	23	28	community	community	NOUN
ajfa-5065	23	29	.	.	PUNCT
ajfa-5065	24	1	the	the	DET
ajfa-5065	24	2	vat	vat	NOUN
ajfa-5065	24	3	superseded	supersede	VERB
ajfa-5065	24	4	the	the	DET
ajfa-5065	24	5	purchase	purchase	NOUN
ajfa-5065	24	6	tax	tax	NOUN
ajfa-5065	24	7	,	,	PUNCT
ajfa-5065	24	8	a	a	DET
ajfa-5065	24	9	hidden	hidden	ADJ
ajfa-5065	24	10	tax	tax	NOUN
ajfa-5065	24	11	charged	charge	VERB
ajfa-5065	24	12	at	at	ADP
ajfa-5065	24	13	various	various	ADJ
ajfa-5065	24	14	rates	rate	NOUN
ajfa-5065	24	15	.	.	PUNCT
ajfa-5065	25	1	over	over	ADP
ajfa-5065	25	2	the	the	DET
ajfa-5065	25	3	years	year	NOUN
ajfa-5065	25	4	the	the	DET
ajfa-5065	25	5	rate	rate	NOUN
ajfa-5065	25	6	of	of	ADP
ajfa-5065	25	7	vat	vat	NOUN
ajfa-5065	25	8	changed	change	VERB
ajfa-5065	25	9	a	a	DET
ajfa-5065	25	10	number	number	NOUN
ajfa-5065	25	11	of	of	ADP
ajfa-5065	25	12	times	time	NOUN
ajfa-5065	25	13	.	.	PUNCT
ajfa-5065	26	1	between1975	between1975	PROPN
ajfa-5065	26	2	and	and	CCONJ
ajfa-5065	26	3	1979	1979	NUM
ajfa-5065	26	4	,	,	PUNCT
ajfa-5065	26	5	there	there	PRON
ajfa-5065	26	6	was	be	VERB
ajfa-5065	26	7	a	a	DET
ajfa-5065	26	8	“	"	PUNCT
ajfa-5065	26	9	higher	high	ADJ
ajfa-5065	26	10	rate	rate	NOUN
ajfa-5065	26	11	”	"	PUNCT
ajfa-5065	26	12	on	on	ADP
ajfa-5065	26	13	luxury	luxury	NOUN
ajfa-5065	26	14	goods	good	NOUN
ajfa-5065	26	15	.	.	PUNCT
ajfa-5065	27	1	luxury	luxury	NOUN
ajfa-5065	27	2	goods	good	NOUN
ajfa-5065	27	3	included	include	VERB
ajfa-5065	27	4	domestic	domestic	ADJ
ajfa-5065	27	5	electrical	electrical	ADJ
ajfa-5065	27	6	appliances	appliance	NOUN
ajfa-5065	27	7	,	,	PUNCT
ajfa-5065	27	8	radios	radio	NOUN
ajfa-5065	27	9	,	,	PUNCT
ajfa-5065	27	10	tvs	tv	NOUN
ajfa-5065	27	11	and	and	CCONJ
ajfa-5065	27	12	hi	hi	ADJ
ajfa-5065	27	13	-	-	NOUN
ajfa-5065	27	14	fi	fi	NOUN
ajfa-5065	27	15	equipment	equipment	NOUN
ajfa-5065	27	16	,	,	PUNCT
ajfa-5065	27	17	furs	fur	NOUN
ajfa-5065	27	18	and	and	CCONJ
ajfa-5065	27	19	jewellery	jewellery	NOUN
ajfa-5065	27	20	.	.	PUNCT
ajfa-5065	28	1	the	the	DET
ajfa-5065	28	2	uk	uk	PROPN
ajfa-5065	28	3	has	have	AUX
ajfa-5065	28	4	changed	change	VERB
ajfa-5065	28	5	the	the	DET
ajfa-5065	28	6	rate	rate	NOUN
ajfa-5065	28	7	of	of	ADP
ajfa-5065	28	8	its	its	PRON
ajfa-5065	28	9	vat	vat	NOUN
ajfa-5065	28	10	several	several	ADJ
ajfa-5065	28	11	times	time	NOUN
ajfa-5065	28	12	over	over	ADP
ajfa-5065	28	13	the	the	DET
ajfa-5065	28	14	years	year	NOUN
ajfa-5065	28	15	.	.	PUNCT
ajfa-5065	29	1	canada	canada	PROPN
ajfa-5065	29	2	introduced	introduce	VERB
ajfa-5065	29	3	its	its	PRON
ajfa-5065	29	4	goods	good	NOUN
ajfa-5065	29	5	and	and	CCONJ
ajfa-5065	29	6	services	service	NOUN
ajfa-5065	29	7	tax	tax	NOUN
ajfa-5065	29	8	in	in	ADP
ajfa-5065	29	9	january	january	PROPN
ajfa-5065	29	10	1991	1991	NUM
ajfa-5065	29	11	at	at	ADP
ajfa-5065	29	12	the	the	DET
ajfa-5065	29	13	rate	rate	NOUN
ajfa-5065	29	14	of	of	ADP
ajfa-5065	29	15	7	7	NUM
ajfa-5065	29	16	%	%	NOUN
ajfa-5065	29	17	.	.	PUNCT
ajfa-5065	30	1	the	the	DET
ajfa-5065	30	2	rate	rate	NOUN
ajfa-5065	30	3	remained	remain	VERB
ajfa-5065	30	4	stable	stable	ADJ
ajfa-5065	30	5	for	for	ADP
ajfa-5065	30	6	about	about	ADV
ajfa-5065	30	7	15	15	NUM
ajfa-5065	30	8	years	year	NOUN
ajfa-5065	30	9	.	.	PUNCT
ajfa-5065	31	1	when	when	SCONJ
ajfa-5065	31	2	introduced	introduce	VERB
ajfa-5065	31	3	,	,	PUNCT
ajfa-5065	31	4	the	the	DET
ajfa-5065	31	5	gst	gst	NOUN
ajfa-5065	31	6	replaced	replace	VERB
ajfa-5065	31	7	the	the	DET
ajfa-5065	31	8	manufacturers	manufacturer	NOUN
ajfa-5065	31	9	'	'	PART
ajfa-5065	31	10	sales	sale	NOUN
ajfa-5065	31	11	tax	tax	NOUN
ajfa-5065	31	12	(	(	PUNCT
ajfa-5065	31	13	mst	mst	PROPN
ajfa-5065	31	14	)	)	PUNCT
ajfa-5065	31	15	,	,	PUNCT
ajfa-5065	31	16	a	a	DET
ajfa-5065	31	17	hidden	hidden	ADJ
ajfa-5065	31	18	tax	tax	NOUN
ajfa-5065	31	19	charged	charge	VERB
ajfa-5065	31	20	on	on	ADP
ajfa-5065	31	21	manufacturers	manufacturer	NOUN
ajfa-5065	31	22	at	at	ADP
ajfa-5065	31	23	a	a	DET
ajfa-5065	31	24	13.5	13.5	NUM
ajfa-5065	31	25	%	%	NOUN
ajfa-5065	31	26	rate	rate	NOUN
ajfa-5065	31	27	.	.	PUNCT
ajfa-5065	32	1	the	the	DET
ajfa-5065	32	2	mst	mst	PROPN
ajfa-5065	32	3	was	be	AUX
ajfa-5065	32	4	a	a	DET
ajfa-5065	32	5	single	single	ADJ
ajfa-5065	32	6	-	-	PUNCT
ajfa-5065	32	7	stage	stage	NOUN
ajfa-5065	32	8	sales	sale	NOUN
ajfa-5065	32	9	tax	tax	NOUN
ajfa-5065	32	10	.	.	PUNCT
ajfa-5065	33	1	this	this	DET
ajfa-5065	33	2	tax	tax	NOUN
ajfa-5065	33	3	was	be	AUX
ajfa-5065	33	4	generally	generally	ADV
ajfa-5065	33	5	applied	apply	VERB
ajfa-5065	33	6	to	to	ADP
ajfa-5065	33	7	the	the	DET
ajfa-5065	33	8	manufacturer	manufacturer	NOUN
ajfa-5065	33	9	’s	’s	PART
ajfa-5065	33	10	sales	sale	NOUN
ajfa-5065	33	11	price	price	NOUN
ajfa-5065	33	12	if	if	SCONJ
ajfa-5065	33	13	the	the	DET
ajfa-5065	33	14	good	good	ADJ
ajfa-5065	33	15	was	be	AUX
ajfa-5065	33	16	manufactured	manufacture	VERB
ajfa-5065	33	17	in	in	ADP
ajfa-5065	33	18	canada	canada	PROPN
ajfa-5065	33	19	or	or	CCONJ
ajfa-5065	33	20	,	,	PUNCT
ajfa-5065	33	21	if	if	SCONJ
ajfa-5065	33	22	the	the	DET
ajfa-5065	33	23	good	good	ADJ
ajfa-5065	33	24	was	be	AUX
ajfa-5065	33	25	imported	import	VERB
ajfa-5065	33	26	,	,	PUNCT
ajfa-5065	33	27	to	to	ADP
ajfa-5065	33	28	the	the	DET
ajfa-5065	33	29	customs	custom	NOUN
ajfa-5065	33	30	value	value	NOUN
ajfa-5065	33	31	of	of	ADP
ajfa-5065	33	32	the	the	DET
ajfa-5065	33	33	good	good	NOUN
ajfa-5065	33	34	.	.	PUNCT
ajfa-5065	34	1	like	like	ADP
ajfa-5065	34	2	the	the	DET
ajfa-5065	34	3	us	us	PROPN
ajfa-5065	34	4	,	,	PUNCT
ajfa-5065	34	5	but	but	CCONJ
ajfa-5065	34	6	unlike	unlike	ADP
ajfa-5065	34	7	the	the	DET
ajfa-5065	34	8	uk	uk	PROPN
ajfa-5065	34	9	,	,	PUNCT
ajfa-5065	34	10	canada	canada	PROPN
ajfa-5065	34	11	has	have	VERB
ajfa-5065	34	12	a	a	DET
ajfa-5065	34	13	federal	federal	ADJ
ajfa-5065	34	14	system	system	NOUN
ajfa-5065	34	15	of	of	ADP
ajfa-5065	34	16	government	government	NOUN
ajfa-5065	34	17	.	.	PUNCT
ajfa-5065	35	1	the	the	DET
ajfa-5065	35	2	provinces	province	NOUN
ajfa-5065	35	3	(	(	PUNCT
ajfa-5065	35	4	except	except	SCONJ
ajfa-5065	35	5	alberta	alberta	PROPN
ajfa-5065	35	6	)	)	PUNCT
ajfa-5065	35	7	also	also	ADV
ajfa-5065	35	8	charge	charge	VERB
ajfa-5065	35	9	a	a	DET
ajfa-5065	35	10	sales	sale	NOUN
ajfa-5065	35	11	tax	tax	NOUN
ajfa-5065	35	12	in	in	ADP
ajfa-5065	35	13	addition	addition	NOUN
ajfa-5065	35	14	to	to	ADP
ajfa-5065	35	15	the	the	DET
ajfa-5065	35	16	federal	federal	ADJ
ajfa-5065	35	17	gst	gst	PROPN
ajfa-5065	35	18	(	(	PUNCT
ajfa-5065	35	19	at	at	ADP
ajfa-5065	35	20	rates	rate	NOUN
ajfa-5065	35	21	between	between	ADP
ajfa-5065	35	22	7	7	NUM
ajfa-5065	35	23	%	%	NOUN
ajfa-5065	35	24	and	and	CCONJ
ajfa-5065	35	25	10%).1	10%).1	NUM
ajfa-5065	35	26	the	the	DET
ajfa-5065	35	27	three	three	NUM
ajfa-5065	35	28	territories	territory	NOUN
ajfa-5065	35	29	do	do	AUX
ajfa-5065	35	30	not	not	PART
ajfa-5065	35	31	charge	charge	VERB
ajfa-5065	35	32	their	their	PRON
ajfa-5065	35	33	own	own	ADJ
ajfa-5065	35	34	sales	sale	NOUN
ajfa-5065	35	35	tax	tax	NOUN
ajfa-5065	35	36	.	.	PUNCT
ajfa-5065	36	1	1	1	NUM
ajfa-5065	37	1	some	some	DET
ajfa-5065	37	2	provinces	province	NOUN
ajfa-5065	37	3	,	,	PUNCT
ajfa-5065	37	4	mainly	mainly	ADV
ajfa-5065	37	5	in	in	ADP
ajfa-5065	37	6	the	the	DET
ajfa-5065	37	7	maritimes	maritime	NOUN
ajfa-5065	37	8	and	and	CCONJ
ajfa-5065	37	9	ontario	ontario	PROPN
ajfa-5065	37	10	,	,	PUNCT
ajfa-5065	37	11	harmonize	harmonize	VERB
ajfa-5065	37	12	their	their	PRON
ajfa-5065	37	13	sales	sale	NOUN
ajfa-5065	37	14	tax	tax	NOUN
ajfa-5065	37	15	with	with	ADP
ajfa-5065	37	16	the	the	DET
ajfa-5065	37	17	gst	gst	NOUN
ajfa-5065	37	18	,	,	PUNCT
ajfa-5065	37	19	this	this	PRON
ajfa-5065	37	20	is	be	AUX
ajfa-5065	37	21	called	call	VERB
ajfa-5065	37	22	the	the	DET
ajfa-5065	37	23	harmonized	harmonized	ADJ
ajfa-5065	37	24	sales	sale	NOUN
ajfa-5065	37	25	tax	tax	NOUN
ajfa-5065	37	26	(	(	PUNCT
ajfa-5065	37	27	hst	hst	PROPN
ajfa-5065	37	28	)	)	PUNCT
ajfa-5065	37	29	.	.	PUNCT
ajfa-5065	38	1	british	british	PROPN
ajfa-5065	38	2	columbia	columbia	PROPN
ajfa-5065	38	3	had	have	AUX
ajfa-5065	38	4	also	also	ADV
ajfa-5065	38	5	harmonized	harmonize	VERB
ajfa-5065	38	6	in	in	ADP
ajfa-5065	38	7	2010	2010	NUM
ajfa-5065	38	8	,	,	PUNCT
ajfa-5065	38	9	but	but	CCONJ
ajfa-5065	38	10	in	in	ADP
ajfa-5065	38	11	a	a	DET
ajfa-5065	38	12	referendum	referendum	NOUN
ajfa-5065	38	13	in	in	ADP
ajfa-5065	38	14	august	august	PROPN
ajfa-5065	38	15	2011	2011	NUM
ajfa-5065	38	16	,	,	PUNCT
ajfa-5065	38	17	the	the	DET
ajfa-5065	38	18	citizens	citizen	NOUN
ajfa-5065	38	19	of	of	ADP
ajfa-5065	38	20	bc	bc	PROPN
ajfa-5065	38	21	voted	vote	VERB
ajfa-5065	38	22	to	to	PART
ajfa-5065	38	23	return	return	VERB
ajfa-5065	38	24	to	to	ADP
ajfa-5065	38	25	the	the	DET
ajfa-5065	38	26	provincial	provincial	ADJ
ajfa-5065	38	27	sales	sale	NOUN
ajfa-5065	38	28	tax	tax	NOUN
ajfa-5065	38	29	regime	regime	NOUN
ajfa-5065	38	30	.	.	PUNCT
ajfa-5065	39	1	this	this	DET
ajfa-5065	39	2	change	change	NOUN
ajfa-5065	39	3	was	be	AUX
ajfa-5065	39	4	put	put	VERB
ajfa-5065	39	5	into	into	ADP
ajfa-5065	39	6	effective	effective	ADJ
ajfa-5065	39	7	in	in	ADP
ajfa-5065	39	8	april	april	PROPN
ajfa-5065	39	9	,	,	PUNCT
ajfa-5065	39	10	2013	2013	NUM
ajfa-5065	39	11	.	.	PUNCT
ajfa-5065	40	1	on	on	ADP
ajfa-5065	40	2	asian	asian	ADJ
ajfa-5065	40	3	journal	journal	PROPN
ajfa-5065	40	4	of	of	ADP
ajfa-5065	40	5	finance	finance	PROPN
ajfa-5065	40	6	&	&	CCONJ
ajfa-5065	40	7	accounting	accounting	PROPN
ajfa-5065	40	8	issn	issn	PROPN
ajfa-5065	40	9	1946	1946	NUM
ajfa-5065	40	10	-	-	PUNCT
ajfa-5065	40	11	052x	052x	PROPN
ajfa-5065	40	12	2014	2014	NUM
ajfa-5065	40	13	,	,	PUNCT
ajfa-5065	40	14	vol	vol	NOUN
ajfa-5065	40	15	.	.	PROPN
ajfa-5065	40	16	6	6	NUM
ajfa-5065	40	17	,	,	PUNCT
ajfa-5065	40	18	no	no	INTJ
ajfa-5065	40	19	.	.	NOUN
ajfa-5065	40	20	1	1	NUM
ajfa-5065	40	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5065	40	22	140	140	NUM
ajfa-5065	40	23	thus	thus	ADV
ajfa-5065	40	24	,	,	PUNCT
ajfa-5065	40	25	the	the	DET
ajfa-5065	40	26	federal	federal	ADJ
ajfa-5065	40	27	consumption	consumption	NOUN
ajfa-5065	40	28	tax	tax	NOUN
ajfa-5065	40	29	is	be	AUX
ajfa-5065	40	30	in	in	ADP
ajfa-5065	40	31	addition	addition	NOUN
ajfa-5065	40	32	to	to	ADP
ajfa-5065	40	33	the	the	DET
ajfa-5065	40	34	provincial	provincial	ADJ
ajfa-5065	40	35	sales	sale	NOUN
ajfa-5065	40	36	tax	tax	NOUN
ajfa-5065	40	37	.	.	PUNCT
ajfa-5065	41	1	to	to	ADP
ajfa-5065	41	2	the	the	DET
ajfa-5065	41	3	consumer	consumer	NOUN
ajfa-5065	41	4	,	,	PUNCT
ajfa-5065	41	5	the	the	DET
ajfa-5065	41	6	sum	sum	NOUN
ajfa-5065	41	7	of	of	ADP
ajfa-5065	41	8	the	the	DET
ajfa-5065	41	9	two	two	NUM
ajfa-5065	41	10	taxes	taxis	NOUN
ajfa-5065	41	11	is	be	AUX
ajfa-5065	41	12	the	the	DET
ajfa-5065	41	13	burden	burden	NOUN
ajfa-5065	41	14	that	that	PRON
ajfa-5065	41	15	is	be	AUX
ajfa-5065	41	16	payable	payable	ADJ
ajfa-5065	41	17	.	.	PUNCT
ajfa-5065	42	1	if	if	SCONJ
ajfa-5065	42	2	the	the	DET
ajfa-5065	42	3	us	us	PROPN
ajfa-5065	42	4	were	be	AUX
ajfa-5065	42	5	to	to	PART
ajfa-5065	42	6	introduce	introduce	VERB
ajfa-5065	42	7	a	a	DET
ajfa-5065	42	8	national	national	ADJ
ajfa-5065	42	9	consumption	consumption	NOUN
ajfa-5065	42	10	tax	tax	NOUN
ajfa-5065	42	11	,	,	PUNCT
ajfa-5065	42	12	it	it	PRON
ajfa-5065	42	13	would	would	AUX
ajfa-5065	42	14	be	be	AUX
ajfa-5065	42	15	more	more	ADV
ajfa-5065	42	16	like	like	ADP
ajfa-5065	42	17	canada	canada	PROPN
ajfa-5065	42	18	.	.	PUNCT
ajfa-5065	43	1	most	most	ADJ
ajfa-5065	43	2	us	us	PROPN
ajfa-5065	43	3	states	state	NOUN
ajfa-5065	43	4	(	(	PUNCT
ajfa-5065	43	5	45	45	NUM
ajfa-5065	43	6	out	out	ADP
ajfa-5065	43	7	of	of	ADP
ajfa-5065	43	8	the	the	DET
ajfa-5065	43	9	50	50	NUM
ajfa-5065	43	10	)	)	PUNCT
ajfa-5065	43	11	have	have	VERB
ajfa-5065	43	12	their	their	PRON
ajfa-5065	43	13	own	own	ADJ
ajfa-5065	43	14	sales	sale	NOUN
ajfa-5065	43	15	tax	tax	NOUN
ajfa-5065	43	16	(	(	PUNCT
ajfa-5065	43	17	counties	county	NOUN
ajfa-5065	43	18	and	and	CCONJ
ajfa-5065	43	19	municipalities	municipality	NOUN
ajfa-5065	43	20	can	can	AUX
ajfa-5065	43	21	also	also	ADV
ajfa-5065	43	22	have	have	VERB
ajfa-5065	43	23	their	their	PRON
ajfa-5065	43	24	own	own	ADJ
ajfa-5065	43	25	sales	sale	NOUN
ajfa-5065	43	26	taxes	taxis	NOUN
ajfa-5065	43	27	,	,	PUNCT
ajfa-5065	43	28	even	even	ADV
ajfa-5065	43	29	in	in	ADP
ajfa-5065	43	30	some	some	DET
ajfa-5065	43	31	cases	case	NOUN
ajfa-5065	43	32	where	where	SCONJ
ajfa-5065	43	33	there	there	PRON
ajfa-5065	43	34	is	be	VERB
ajfa-5065	43	35	no	no	DET
ajfa-5065	43	36	general	general	ADJ
ajfa-5065	43	37	state	state	NOUN
ajfa-5065	43	38	sales	sale	NOUN
ajfa-5065	43	39	tax	tax	NOUN
ajfa-5065	43	40	)	)	PUNCT
ajfa-5065	43	41	.	.	PUNCT
ajfa-5065	44	1	this	this	PRON
ajfa-5065	44	2	would	would	AUX
ajfa-5065	44	3	mean	mean	VERB
ajfa-5065	44	4	that	that	SCONJ
ajfa-5065	44	5	any	any	DET
ajfa-5065	44	6	national	national	ADJ
ajfa-5065	44	7	consumption	consumption	NOUN
ajfa-5065	44	8	tax	tax	NOUN
ajfa-5065	44	9	in	in	ADP
ajfa-5065	44	10	the	the	DET
ajfa-5065	44	11	us	us	PROPN
ajfa-5065	44	12	would	would	AUX
ajfa-5065	44	13	be	be	AUX
ajfa-5065	44	14	in	in	ADP
ajfa-5065	44	15	addition	addition	NOUN
ajfa-5065	44	16	to	to	ADP
ajfa-5065	44	17	the	the	DET
ajfa-5065	44	18	state	state	NOUN
ajfa-5065	44	19	and	and	CCONJ
ajfa-5065	44	20	local	local	ADJ
ajfa-5065	44	21	sales	sale	NOUN
ajfa-5065	44	22	taxes	taxis	NOUN
ajfa-5065	44	23	.	.	PUNCT
ajfa-5065	45	1	this	this	DET
ajfa-5065	45	2	paper	paper	NOUN
ajfa-5065	45	3	is	be	AUX
ajfa-5065	45	4	organized	organize	VERB
ajfa-5065	45	5	as	as	SCONJ
ajfa-5065	45	6	follows	follow	VERB
ajfa-5065	45	7	:	:	PUNCT
ajfa-5065	45	8	after	after	ADP
ajfa-5065	45	9	this	this	DET
ajfa-5065	45	10	introduction	introduction	NOUN
ajfa-5065	45	11	there	there	PRON
ajfa-5065	45	12	is	be	VERB
ajfa-5065	45	13	the	the	DET
ajfa-5065	45	14	literature	literature	NOUN
ajfa-5065	45	15	review	review	NOUN
ajfa-5065	45	16	followed	follow	VERB
ajfa-5065	45	17	by	by	ADP
ajfa-5065	45	18	the	the	DET
ajfa-5065	45	19	section	section	NOUN
ajfa-5065	45	20	setting	set	VERB
ajfa-5065	45	21	out	out	ADP
ajfa-5065	45	22	the	the	DET
ajfa-5065	45	23	research	research	NOUN
ajfa-5065	45	24	questions	question	NOUN
ajfa-5065	45	25	.	.	PUNCT
ajfa-5065	46	1	the	the	DET
ajfa-5065	46	2	methodology	methodology	NOUN
ajfa-5065	46	3	section	section	NOUN
ajfa-5065	46	4	is	be	AUX
ajfa-5065	46	5	next	next	ADV
ajfa-5065	46	6	,	,	PUNCT
ajfa-5065	46	7	followed	follow	VERB
ajfa-5065	46	8	by	by	ADP
ajfa-5065	46	9	the	the	DET
ajfa-5065	46	10	graphical	graphical	ADJ
ajfa-5065	46	11	and	and	CCONJ
ajfa-5065	46	12	statistical	statistical	ADJ
ajfa-5065	46	13	results	result	NOUN
ajfa-5065	46	14	and	and	CCONJ
ajfa-5065	46	15	comments	comment	NOUN
ajfa-5065	46	16	.	.	PUNCT
ajfa-5065	47	1	the	the	DET
ajfa-5065	47	2	paper	paper	NOUN
ajfa-5065	47	3	ends	end	VERB
ajfa-5065	47	4	with	with	ADP
ajfa-5065	47	5	the	the	DET
ajfa-5065	47	6	conclusion	conclusion	NOUN
ajfa-5065	47	7	.	.	PUNCT
ajfa-5065	48	1	2	2	X
ajfa-5065	48	2	.	.	X
ajfa-5065	48	3	literature	literature	NOUN
ajfa-5065	48	4	review	review	VERB
ajfa-5065	48	5	a	a	DET
ajfa-5065	48	6	number	number	NOUN
ajfa-5065	48	7	of	of	ADP
ajfa-5065	48	8	studies	study	NOUN
ajfa-5065	48	9	have	have	AUX
ajfa-5065	48	10	examined	examine	VERB
ajfa-5065	48	11	whether	whether	SCONJ
ajfa-5065	48	12	the	the	DET
ajfa-5065	48	13	u.s	u.s	PROPN
ajfa-5065	48	14	.	.	PROPN
ajfa-5065	48	15	should	should	AUX
ajfa-5065	48	16	introduce	introduce	VERB
ajfa-5065	48	17	a	a	DET
ajfa-5065	48	18	national	national	ADJ
ajfa-5065	48	19	sales	sale	NOUN
ajfa-5065	48	20	tax	tax	NOUN
ajfa-5065	48	21	or	or	CCONJ
ajfa-5065	48	22	a	a	DET
ajfa-5065	48	23	national	national	ADJ
ajfa-5065	48	24	valued	value	VERB
ajfa-5065	48	25	-	-	PUNCT
ajfa-5065	48	26	added	add	VERB
ajfa-5065	48	27	tax	tax	NOUN
ajfa-5065	48	28	(	(	PUNCT
ajfa-5065	48	29	metcalf	metcalf	NOUN
ajfa-5065	48	30	,	,	PUNCT
ajfa-5065	48	31	1995	1995	NUM
ajfa-5065	48	32	;	;	PUNCT
ajfa-5065	48	33	mikesell	mikesell	NOUN
ajfa-5065	48	34	,	,	PUNCT
ajfa-5065	48	35	1997	1997	NUM
ajfa-5065	48	36	,	,	PUNCT
ajfa-5065	48	37	2003	2003	NUM
ajfa-5065	48	38	;	;	PUNCT
ajfa-5065	48	39	zodrow	zodrow	NOUN
ajfa-5065	48	40	,	,	PUNCT
ajfa-5065	48	41	1999	1999	NUM
ajfa-5065	48	42	;	;	PUNCT
ajfa-5065	48	43	gale	gale	NOUN
ajfa-5065	48	44	,	,	PUNCT
ajfa-5065	48	45	2005	2005	NUM
ajfa-5065	48	46	;	;	PUNCT
ajfa-5065	48	47	the	the	DET
ajfa-5065	48	48	president	president	NOUN
ajfa-5065	48	49	’s	’s	PART
ajfa-5065	48	50	advisory	advisory	ADJ
ajfa-5065	48	51	panel	panel	NOUN
ajfa-5065	48	52	,	,	PUNCT
ajfa-5065	48	53	2005	2005	NUM
ajfa-5065	48	54	)	)	PUNCT
ajfa-5065	48	55	.	.	PUNCT
ajfa-5065	49	1	a	a	DET
ajfa-5065	49	2	national	national	ADJ
ajfa-5065	49	3	value	value	NOUN
ajfa-5065	49	4	-	-	PUNCT
ajfa-5065	49	5	added	add	VERB
ajfa-5065	49	6	tax	tax	NOUN
ajfa-5065	49	7	is	be	AUX
ajfa-5065	49	8	still	still	ADV
ajfa-5065	49	9	a	a	DET
ajfa-5065	49	10	matter	matter	NOUN
ajfa-5065	49	11	of	of	ADP
ajfa-5065	49	12	debate	debate	NOUN
ajfa-5065	49	13	schenk	schenk	NOUN
ajfa-5065	49	14	,	,	PUNCT
ajfa-5065	49	15	2011	2011	NUM
ajfa-5065	49	16	)	)	PUNCT
ajfa-5065	49	17	.	.	PUNCT
ajfa-5065	50	1	in	in	ADP
ajfa-5065	50	2	2005	2005	NUM
ajfa-5065	50	3	the	the	DET
ajfa-5065	50	4	president	president	NOUN
ajfa-5065	50	5	’s	’s	PART
ajfa-5065	50	6	advisory	advisory	ADJ
ajfa-5065	50	7	panel	panel	NOUN
ajfa-5065	50	8	recommended	recommend	VERB
ajfa-5065	50	9	against	against	ADP
ajfa-5065	50	10	a	a	DET
ajfa-5065	50	11	national	national	ADJ
ajfa-5065	50	12	consumption	consumption	NOUN
ajfa-5065	50	13	tax	tax	NOUN
ajfa-5065	50	14	,	,	PUNCT
ajfa-5065	50	15	mainly	mainly	ADV
ajfa-5065	50	16	due	due	ADP
ajfa-5065	50	17	to	to	ADP
ajfa-5065	50	18	the	the	DET
ajfa-5065	50	19	administrative	administrative	ADJ
ajfa-5065	50	20	costs	cost	NOUN
ajfa-5065	50	21	and	and	CCONJ
ajfa-5065	50	22	possible	possible	ADJ
ajfa-5065	50	23	regressivity	regressivity	NOUN
ajfa-5065	50	24	.	.	PUNCT
ajfa-5065	51	1	there	there	PRON
ajfa-5065	51	2	is	be	VERB
ajfa-5065	51	3	a	a	DET
ajfa-5065	51	4	common	common	ADJ
ajfa-5065	51	5	perception	perception	NOUN
ajfa-5065	51	6	that	that	SCONJ
ajfa-5065	51	7	a	a	DET
ajfa-5065	51	8	national	national	ADJ
ajfa-5065	51	9	consumption	consumption	NOUN
ajfa-5065	51	10	tax	tax	NOUN
ajfa-5065	51	11	would	would	AUX
ajfa-5065	51	12	be	be	AUX
ajfa-5065	51	13	regressive	regressive	ADJ
ajfa-5065	51	14	(	(	PUNCT
ajfa-5065	51	15	gale	gale	PROPN
ajfa-5065	51	16	,	,	PUNCT
ajfa-5065	51	17	houser	houser	PROPN
ajfa-5065	51	18	&	&	CCONJ
ajfa-5065	51	19	sholtz	sholtz	PROPN
ajfa-5065	51	20	,	,	PUNCT
ajfa-5065	51	21	1996	1996	NUM
ajfa-5065	51	22	)	)	PUNCT
ajfa-5065	51	23	.	.	PUNCT
ajfa-5065	52	1	further	far	ADV
ajfa-5065	52	2	,	,	PUNCT
ajfa-5065	52	3	it	it	PRON
ajfa-5065	52	4	has	have	AUX
ajfa-5065	52	5	been	be	AUX
ajfa-5065	52	6	suggested	suggest	VERB
ajfa-5065	52	7	that	that	SCONJ
ajfa-5065	52	8	if	if	SCONJ
ajfa-5065	52	9	the	the	DET
ajfa-5065	52	10	burden	burden	NOUN
ajfa-5065	52	11	of	of	ADP
ajfa-5065	52	12	a	a	DET
ajfa-5065	52	13	national	national	ADJ
ajfa-5065	52	14	sales	sale	NOUN
ajfa-5065	52	15	tax	tax	NOUN
ajfa-5065	52	16	falls	fall	VERB
ajfa-5065	52	17	more	more	ADV
ajfa-5065	52	18	heavily	heavily	ADV
ajfa-5065	52	19	on	on	ADP
ajfa-5065	52	20	the	the	DET
ajfa-5065	52	21	lower	low	ADJ
ajfa-5065	52	22	income	income	NOUN
ajfa-5065	52	23	taxpayers	taxpayer	NOUN
ajfa-5065	52	24	,	,	PUNCT
ajfa-5065	52	25	then	then	ADV
ajfa-5065	52	26	the	the	DET
ajfa-5065	52	27	volume	volume	NOUN
ajfa-5065	52	28	of	of	ADP
ajfa-5065	52	29	retail	retail	ADJ
ajfa-5065	52	30	sales	sale	NOUN
ajfa-5065	52	31	may	may	AUX
ajfa-5065	52	32	decrease	decrease	VERB
ajfa-5065	52	33	(	(	PUNCT
ajfa-5065	52	34	feenberg	feenberg	PROPN
ajfa-5065	52	35	,	,	PUNCT
ajfa-5065	52	36	mitrusi	mitrusi	PROPN
ajfa-5065	52	37	&	&	CCONJ
ajfa-5065	52	38	poterba	poterba	NOUN
ajfa-5065	52	39	,	,	PUNCT
ajfa-5065	52	40	1997	1997	NUM
ajfa-5065	52	41	)	)	PUNCT
ajfa-5065	52	42	.	.	PUNCT
ajfa-5065	53	1	however	however	ADV
ajfa-5065	53	2	,	,	PUNCT
ajfa-5065	53	3	it	it	PRON
ajfa-5065	53	4	is	be	AUX
ajfa-5065	53	5	not	not	PART
ajfa-5065	53	6	necessarily	necessarily	ADV
ajfa-5065	53	7	the	the	DET
ajfa-5065	53	8	case	case	NOUN
ajfa-5065	53	9	that	that	SCONJ
ajfa-5065	53	10	a	a	DET
ajfa-5065	53	11	national	national	ADJ
ajfa-5065	53	12	sales	sale	NOUN
ajfa-5065	53	13	tax	tax	NOUN
ajfa-5065	53	14	can	can	AUX
ajfa-5065	53	15	not	not	PART
ajfa-5065	53	16	be	be	AUX
ajfa-5065	53	17	progressive	progressive	ADJ
ajfa-5065	53	18	(	(	PUNCT
ajfa-5065	53	19	metcalf	metcalf	NOUN
ajfa-5065	53	20	,	,	PUNCT
ajfa-5065	53	21	1997	1997	NUM
ajfa-5065	53	22	)	)	PUNCT
ajfa-5065	53	23	.	.	PUNCT
ajfa-5065	54	1	in	in	ADP
ajfa-5065	54	2	fact	fact	NOUN
ajfa-5065	54	3	,	,	PUNCT
ajfa-5065	54	4	the	the	DET
ajfa-5065	54	5	vat	vat	NOUN
ajfa-5065	54	6	system	system	NOUN
ajfa-5065	54	7	in	in	ADP
ajfa-5065	54	8	the	the	DET
ajfa-5065	54	9	dominican	dominican	PROPN
ajfa-5065	54	10	republic	republic	NOUN
ajfa-5065	54	11	has	have	AUX
ajfa-5065	54	12	been	be	AUX
ajfa-5065	54	13	found	find	VERB
ajfa-5065	54	14	to	to	PART
ajfa-5065	54	15	be	be	AUX
ajfa-5065	54	16	progressive	progressive	ADJ
ajfa-5065	54	17	(	(	PUNCT
ajfa-5065	54	18	jenkins	jenkins	PROPN
ajfa-5065	54	19	,	,	PUNCT
ajfa-5065	54	20	jenkins	jenkins	PROPN
ajfa-5065	54	21	&	&	CCONJ
ajfa-5065	54	22	kuo	kuo	PROPN
ajfa-5065	54	23	,	,	PUNCT
ajfa-5065	54	24	2006	2006	NUM
ajfa-5065	54	25	)	)	PUNCT
ajfa-5065	54	26	.	.	PUNCT
ajfa-5065	55	1	caspersen	caspersen	PROPN
ajfa-5065	55	2	&	&	CCONJ
ajfa-5065	55	3	metcalf	metcalf	PROPN
ajfa-5065	55	4	(	(	PUNCT
ajfa-5065	55	5	1995	1995	NUM
ajfa-5065	55	6	)	)	PUNCT
ajfa-5065	55	7	state	state	NOUN
ajfa-5065	55	8	that	that	SCONJ
ajfa-5065	55	9	a	a	DET
ajfa-5065	55	10	value	value	NOUN
ajfa-5065	55	11	-	-	PUNCT
ajfa-5065	55	12	added	add	VERB
ajfa-5065	55	13	tax	tax	NOUN
ajfa-5065	55	14	in	in	ADP
ajfa-5065	55	15	the	the	DET
ajfa-5065	55	16	u.s	u.s	PROPN
ajfa-5065	55	17	.	.	PROPN
ajfa-5065	55	18	could	could	AUX
ajfa-5065	55	19	be	be	AUX
ajfa-5065	55	20	only	only	ADV
ajfa-5065	55	21	mildly	mildly	ADV
ajfa-5065	55	22	regressive	regressive	ADJ
ajfa-5065	55	23	or	or	CCONJ
ajfa-5065	55	24	even	even	ADV
ajfa-5065	55	25	progressive	progressive	ADJ
ajfa-5065	55	26	.	.	PUNCT
ajfa-5065	56	1	it	it	PRON
ajfa-5065	56	2	has	have	AUX
ajfa-5065	56	3	been	be	AUX
ajfa-5065	56	4	found	find	VERB
ajfa-5065	56	5	that	that	SCONJ
ajfa-5065	56	6	the	the	DET
ajfa-5065	56	7	introduction	introduction	NOUN
ajfa-5065	56	8	of	of	ADP
ajfa-5065	56	9	vat	vat	NOUN
ajfa-5065	56	10	in	in	ADP
ajfa-5065	56	11	the	the	DET
ajfa-5065	56	12	uk	uk	PROPN
ajfa-5065	56	13	in	in	ADP
ajfa-5065	56	14	1973	1973	NUM
ajfa-5065	56	15	had	have	VERB
ajfa-5065	56	16	only	only	ADV
ajfa-5065	56	17	small	small	ADJ
ajfa-5065	56	18	distributional	distributional	ADJ
ajfa-5065	56	19	effects	effect	NOUN
ajfa-5065	56	20	(	(	PUNCT
ajfa-5065	56	21	whalley	whalley	NOUN
ajfa-5065	56	22	,	,	PUNCT
ajfa-5065	56	23	1975	1975	NUM
ajfa-5065	56	24	)	)	PUNCT
ajfa-5065	56	25	.	.	PUNCT
ajfa-5065	57	1	few	few	ADJ
ajfa-5065	57	2	studies	study	NOUN
ajfa-5065	57	3	have	have	AUX
ajfa-5065	57	4	examined	examine	VERB
ajfa-5065	57	5	the	the	DET
ajfa-5065	57	6	impact	impact	NOUN
ajfa-5065	57	7	on	on	ADP
ajfa-5065	57	8	inflation	inflation	NOUN
ajfa-5065	57	9	due	due	ADP
ajfa-5065	57	10	to	to	ADP
ajfa-5065	57	11	the	the	DET
ajfa-5065	57	12	introduction	introduction	NOUN
ajfa-5065	57	13	of	of	ADP
ajfa-5065	57	14	a	a	DET
ajfa-5065	57	15	national	national	ADJ
ajfa-5065	57	16	retail	retail	ADJ
ajfa-5065	57	17	consumption	consumption	NOUN
ajfa-5065	57	18	tax	tax	NOUN
ajfa-5065	57	19	.	.	PUNCT
ajfa-5065	58	1	the	the	DET
ajfa-5065	58	2	office	office	NOUN
ajfa-5065	58	3	for	for	ADP
ajfa-5065	58	4	national	national	ADJ
ajfa-5065	58	5	statistics	statistic	NOUN
ajfa-5065	58	6	(	(	PUNCT
ajfa-5065	58	7	in	in	ADP
ajfa-5065	58	8	the	the	DET
ajfa-5065	58	9	uk	uk	PROPN
ajfa-5065	58	10	)	)	PUNCT
ajfa-5065	58	11	estimated	estimate	VERB
ajfa-5065	58	12	that	that	SCONJ
ajfa-5065	58	13	the	the	DET
ajfa-5065	58	14	consumer	consumer	NOUN
ajfa-5065	58	15	price	price	NOUN
ajfa-5065	58	16	index	index	NOUN
ajfa-5065	58	17	increased	increase	VERB
ajfa-5065	58	18	by	by	ADP
ajfa-5065	58	19	0.76	0.76	NUM
ajfa-5065	58	20	%	%	NOUN
ajfa-5065	58	21	in	in	ADP
ajfa-5065	58	22	january	january	PROPN
ajfa-5065	58	23	2011	2011	NUM
ajfa-5065	58	24	on	on	ADP
ajfa-5065	58	25	the	the	DET
ajfa-5065	58	26	increase	increase	NOUN
ajfa-5065	58	27	of	of	ADP
ajfa-5065	58	28	vat	vat	NOUN
ajfa-5065	58	29	from	from	ADP
ajfa-5065	58	30	17.5	17.5	NUM
ajfa-5065	58	31	%	%	NOUN
ajfa-5065	58	32	to	to	PART
ajfa-5065	58	33	20	20	NUM
ajfa-5065	58	34	%	%	NOUN
ajfa-5065	58	35	.	.	PUNCT
ajfa-5065	59	1	the	the	DET
ajfa-5065	59	2	reduction	reduction	NOUN
ajfa-5065	59	3	of	of	ADP
ajfa-5065	59	4	the	the	DET
ajfa-5065	59	5	rate	rate	NOUN
ajfa-5065	59	6	of	of	ADP
ajfa-5065	59	7	vat	vat	NOUN
ajfa-5065	59	8	in	in	ADP
ajfa-5065	59	9	december	december	PROPN
ajfa-5065	59	10	2008	2008	NUM
ajfa-5065	59	11	,	,	PUNCT
ajfa-5065	59	12	was	be	AUX
ajfa-5065	59	13	found	find	VERB
ajfa-5065	59	14	to	to	PART
ajfa-5065	59	15	have	have	VERB
ajfa-5065	59	16	a	a	DET
ajfa-5065	59	17	very	very	ADV
ajfa-5065	59	18	limited	limited	ADJ
ajfa-5065	59	19	drop	drop	NOUN
ajfa-5065	59	20	in	in	ADP
ajfa-5065	59	21	the	the	DET
ajfa-5065	59	22	cpi	cpi	NOUN
ajfa-5065	59	23	(	(	PUNCT
ajfa-5065	59	24	pike	pike	PROPN
ajfa-5065	59	25	,	,	PUNCT
ajfa-5065	59	26	lewis	lewis	PROPN
ajfa-5065	59	27	&	&	CCONJ
ajfa-5065	59	28	turner	turner	PROPN
ajfa-5065	59	29	,	,	PUNCT
ajfa-5065	59	30	2009	2009	NUM
ajfa-5065	59	31	)	)	PUNCT
ajfa-5065	59	32	.	.	PUNCT
ajfa-5065	60	1	they	they	PRON
ajfa-5065	60	2	estimated	estimate	VERB
ajfa-5065	60	3	that	that	SCONJ
ajfa-5065	60	4	the	the	DET
ajfa-5065	60	5	cpi	cpi	NOUN
ajfa-5065	60	6	for	for	ADP
ajfa-5065	60	7	december	december	PROPN
ajfa-5065	60	8	2008	2008	NUM
ajfa-5065	60	9	dropped	drop	VERB
ajfa-5065	60	10	by	by	ADP
ajfa-5065	60	11	0.5	0.5	NUM
ajfa-5065	60	12	%	%	NOUN
ajfa-5065	60	13	,	,	PUNCT
ajfa-5065	60	14	but	but	CCONJ
ajfa-5065	60	15	by	by	ADP
ajfa-5065	60	16	february	february	PROPN
ajfa-5065	60	17	had	have	AUX
ajfa-5065	60	18	risen	rise	VERB
ajfa-5065	60	19	again	again	ADV
ajfa-5065	60	20	to	to	ADP
ajfa-5065	60	21	levels	level	NOUN
ajfa-5065	60	22	higher	high	ADJ
ajfa-5065	60	23	than	than	ADP
ajfa-5065	60	24	november	november	PROPN
ajfa-5065	60	25	2008	2008	NUM
ajfa-5065	60	26	.	.	PUNCT
ajfa-5065	61	1	esenwein	esenwein	ADV
ajfa-5065	61	2	and	and	CCONJ
ajfa-5065	61	3	gravelle	gravelle	PROPN
ajfa-5065	61	4	(	(	PUNCT
ajfa-5065	61	5	2004	2004	NUM
ajfa-5065	61	6	)	)	PUNCT
ajfa-5065	61	7	in	in	ADP
ajfa-5065	61	8	a	a	DET
ajfa-5065	61	9	congressional	congressional	ADJ
ajfa-5065	61	10	research	research	NOUN
ajfa-5065	61	11	service	service	NOUN
ajfa-5065	61	12	paper	paper	NOUN
ajfa-5065	61	13	stated	state	VERB
ajfa-5065	61	14	that	that	SCONJ
ajfa-5065	61	15	the	the	DET
ajfa-5065	61	16	introduction	introduction	NOUN
ajfa-5065	61	17	of	of	ADP
ajfa-5065	61	18	a	a	DET
ajfa-5065	61	19	consumption	consumption	NOUN
ajfa-5065	61	20	tax	tax	NOUN
ajfa-5065	61	21	would	would	AUX
ajfa-5065	61	22	likely	likely	ADV
ajfa-5065	61	23	give	give	VERB
ajfa-5065	61	24	a	a	DET
ajfa-5065	61	25	one	one	NUM
ajfa-5065	61	26	-	-	PUNCT
ajfa-5065	61	27	time	time	NOUN
ajfa-5065	61	28	price	price	NOUN
ajfa-5065	61	29	inflation	inflation	NOUN
ajfa-5065	61	30	to	to	PART
ajfa-5065	61	31	avoid	avoid	VERB
ajfa-5065	61	32	an	an	DET
ajfa-5065	61	33	economic	economic	ADJ
ajfa-5065	61	34	contraction	contraction	NOUN
ajfa-5065	61	35	.	.	PUNCT
ajfa-5065	62	1	however	however	ADV
ajfa-5065	62	2	,	,	PUNCT
ajfa-5065	62	3	this	this	PRON
ajfa-5065	62	4	is	be	AUX
ajfa-5065	62	5	not	not	PART
ajfa-5065	62	6	certain	certain	ADJ
ajfa-5065	62	7	.	.	PUNCT
ajfa-5065	63	1	it	it	PRON
ajfa-5065	63	2	has	have	AUX
ajfa-5065	63	3	been	be	AUX
ajfa-5065	63	4	found	find	VERB
ajfa-5065	63	5	that	that	SCONJ
ajfa-5065	63	6	retail	retail	ADJ
ajfa-5065	63	7	prices	price	NOUN
ajfa-5065	63	8	rise	rise	VERB
ajfa-5065	63	9	by	by	ADP
ajfa-5065	63	10	the	the	DET
ajfa-5065	63	11	amount	amount	NOUN
ajfa-5065	63	12	of	of	ADP
ajfa-5065	63	13	the	the	DET
ajfa-5065	63	14	retail	retail	ADJ
ajfa-5065	63	15	sales	sale	NOUN
ajfa-5065	63	16	tax	tax	NOUN
ajfa-5065	63	17	when	when	SCONJ
ajfa-5065	63	18	looking	look	VERB
ajfa-5065	63	19	at	at	ADP
ajfa-5065	63	20	states	state	NOUN
ajfa-5065	63	21	in	in	ADP
ajfa-5065	63	22	some	some	DET
ajfa-5065	63	23	circumstances	circumstance	NOUN
ajfa-5065	63	24	only	only	ADV
ajfa-5065	63	25	(	(	PUNCT
ajfa-5065	63	26	poterba	poterba	NOUN
ajfa-5065	63	27	,	,	PUNCT
ajfa-5065	63	28	1996	1996	NUM
ajfa-5065	63	29	)	)	PUNCT
ajfa-5065	63	30	.	.	PUNCT
ajfa-5065	64	1	extending	extend	VERB
ajfa-5065	64	2	this	this	PRON
ajfa-5065	64	3	to	to	ADP
ajfa-5065	64	4	the	the	DET
ajfa-5065	64	5	introduction	introduction	NOUN
ajfa-5065	64	6	of	of	ADP
ajfa-5065	64	7	a	a	DET
ajfa-5065	64	8	vat	vat	NOUN
ajfa-5065	64	9	,	,	PUNCT
ajfa-5065	64	10	it	it	PRON
ajfa-5065	64	11	has	have	AUX
ajfa-5065	64	12	been	be	AUX
ajfa-5065	64	13	suggested	suggest	VERB
ajfa-5065	64	14	that	that	SCONJ
ajfa-5065	64	15	such	such	DET
ajfa-5065	64	16	an	an	DET
ajfa-5065	64	17	introduction	introduction	NOUN
ajfa-5065	64	18	may	may	AUX
ajfa-5065	64	19	lead	lead	VERB
ajfa-5065	64	20	to	to	ADP
ajfa-5065	64	21	a	a	DET
ajfa-5065	64	22	one	one	NUM
ajfa-5065	64	23	-	-	PUNCT
ajfa-5065	64	24	time	time	NOUN
ajfa-5065	64	25	increase	increase	NOUN
ajfa-5065	64	26	in	in	ADP
ajfa-5065	64	27	prices	price	NOUN
ajfa-5065	64	28	,	,	PUNCT
ajfa-5065	64	29	but	but	CCONJ
ajfa-5065	64	30	there	there	PRON
ajfa-5065	64	31	is	be	VERB
ajfa-5065	64	32	little	little	ADJ
ajfa-5065	64	33	empirical	empirical	ADJ
ajfa-5065	64	34	evidence	evidence	NOUN
ajfa-5065	64	35	of	of	ADP
ajfa-5065	64	36	any	any	DET
ajfa-5065	64	37	long	long	ADJ
ajfa-5065	64	38	-	-	PUNCT
ajfa-5065	64	39	term	term	NOUN
ajfa-5065	64	40	increase	increase	NOUN
ajfa-5065	64	41	(	(	PUNCT
ajfa-5065	64	42	gale	gale	NOUN
ajfa-5065	64	43	&	&	CCONJ
ajfa-5065	64	44	harris	harris	PROPN
ajfa-5065	64	45	,	,	PUNCT
ajfa-5065	64	46	2011	2011	NUM
ajfa-5065	64	47	)	)	PUNCT
ajfa-5065	64	48	.	.	PUNCT
ajfa-5065	65	1	thus	thus	ADV
ajfa-5065	65	2	,	,	PUNCT
ajfa-5065	65	3	there	there	PRON
ajfa-5065	65	4	is	be	VERB
ajfa-5065	65	5	uncertainty	uncertainty	NOUN
ajfa-5065	65	6	as	as	ADP
ajfa-5065	65	7	to	to	ADP
ajfa-5065	65	8	the	the	DET
ajfa-5065	65	9	effect	effect	NOUN
ajfa-5065	65	10	of	of	ADP
ajfa-5065	65	11	introducing	introduce	VERB
ajfa-5065	65	12	a	a	DET
ajfa-5065	65	13	national	national	ADJ
ajfa-5065	65	14	consumption	consumption	NOUN
ajfa-5065	65	15	tax	tax	NOUN
ajfa-5065	65	16	on	on	ADP
ajfa-5065	65	17	inflation	inflation	NOUN
ajfa-5065	65	18	.	.	PUNCT
ajfa-5065	66	1	the	the	DET
ajfa-5065	66	2	inflationary	inflationary	ADJ
ajfa-5065	66	3	effects	effect	NOUN
ajfa-5065	66	4	of	of	ADP
ajfa-5065	66	5	changes	change	NOUN
ajfa-5065	66	6	in	in	ADP
ajfa-5065	66	7	the	the	DET
ajfa-5065	66	8	rate	rate	NOUN
ajfa-5065	66	9	of	of	ADP
ajfa-5065	66	10	vat	vat	NOUN
ajfa-5065	66	11	are	be	AUX
ajfa-5065	66	12	also	also	ADV
ajfa-5065	66	13	uncertain	uncertain	ADJ
ajfa-5065	66	14	.	.	PUNCT
ajfa-5065	67	1	in	in	ADP
ajfa-5065	67	2	germany	germany	PROPN
ajfa-5065	67	3	,	,	PUNCT
ajfa-5065	67	4	it	it	PRON
ajfa-5065	67	5	was	be	AUX
ajfa-5065	67	6	found	find	VERB
ajfa-5065	67	7	that	that	SCONJ
ajfa-5065	67	8	increasing	increase	VERB
ajfa-5065	67	9	the	the	DET
ajfa-5065	67	10	vat	vat	NOUN
ajfa-5065	67	11	rate	rate	NOUN
ajfa-5065	67	12	from	from	ADP
ajfa-5065	67	13	16	16	NUM
ajfa-5065	67	14	%	%	NOUN
ajfa-5065	67	15	to	to	PART
ajfa-5065	67	16	19	19	NUM
ajfa-5065	67	17	%	%	NOUN
ajfa-5065	67	18	had	have	VERB
ajfa-5065	67	19	a	a	DET
ajfa-5065	67	20	price	price	NOUN
ajfa-5065	67	21	effect	effect	NOUN
ajfa-5065	67	22	,	,	PUNCT
ajfa-5065	67	23	in	in	ADP
ajfa-5065	67	24	contrast	contrast	NOUN
ajfa-5065	67	25	to	to	ADP
ajfa-5065	67	26	small	small	ADJ
ajfa-5065	67	27	prior	prior	ADJ
ajfa-5065	67	28	changes	change	NOUN
ajfa-5065	67	29	where	where	SCONJ
ajfa-5065	67	30	there	there	PRON
ajfa-5065	67	31	was	be	VERB
ajfa-5065	67	32	no	no	DET
ajfa-5065	67	33	effect	effect	NOUN
ajfa-5065	67	34	that	that	SCONJ
ajfa-5065	67	35	date	date	NOUN
ajfa-5065	67	36	,	,	PUNCT
ajfa-5065	67	37	prince	prince	PROPN
ajfa-5065	67	38	edward	edward	PROPN
ajfa-5065	67	39	island	island	PROPN
ajfa-5065	67	40	introduced	introduce	VERB
ajfa-5065	67	41	hst	hst	PROPN
ajfa-5065	67	42	in	in	ADP
ajfa-5065	67	43	the	the	DET
ajfa-5065	67	44	province	province	NOUN
ajfa-5065	67	45	.	.	PUNCT
ajfa-5065	68	1	asian	asian	ADJ
ajfa-5065	68	2	journal	journal	PROPN
ajfa-5065	68	3	of	of	ADP
ajfa-5065	68	4	finance	finance	PROPN
ajfa-5065	68	5	&	&	CCONJ
ajfa-5065	68	6	accounting	accounting	PROPN
ajfa-5065	68	7	issn	issn	PROPN
ajfa-5065	68	8	1946	1946	NUM
ajfa-5065	68	9	-	-	PUNCT
ajfa-5065	68	10	052x	052x	PROPN
ajfa-5065	68	11	2014	2014	NUM
ajfa-5065	68	12	,	,	PUNCT
ajfa-5065	68	13	vol	vol	NOUN
ajfa-5065	68	14	.	.	PROPN
ajfa-5065	69	1	6	6	NUM
ajfa-5065	69	2	,	,	PUNCT
ajfa-5065	69	3	no	no	INTJ
ajfa-5065	69	4	.	.	NOUN
ajfa-5065	69	5	1	1	NUM
ajfa-5065	69	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	69	7	141	141	NUM
ajfa-5065	69	8	(	(	PUNCT
ajfa-5065	69	9	deutsche	deutsche	PROPN
ajfa-5065	69	10	bundesbank	bundesbank	PROPN
ajfa-5065	69	11	,	,	PUNCT
ajfa-5065	69	12	2008	2008	NUM
ajfa-5065	69	13	)	)	PUNCT
ajfa-5065	70	1	it	it	PRON
ajfa-5065	70	2	has	have	AUX
ajfa-5065	70	3	been	be	AUX
ajfa-5065	70	4	suggested	suggest	VERB
ajfa-5065	70	5	that	that	SCONJ
ajfa-5065	70	6	when	when	SCONJ
ajfa-5065	70	7	a	a	DET
ajfa-5065	70	8	consumption	consumption	NOUN
ajfa-5065	70	9	tax	tax	NOUN
ajfa-5065	70	10	replaces	replace	VERB
ajfa-5065	70	11	an	an	DET
ajfa-5065	70	12	income	income	NOUN
ajfa-5065	70	13	tax	tax	NOUN
ajfa-5065	70	14	,	,	PUNCT
ajfa-5065	70	15	individuals	individual	NOUN
ajfa-5065	70	16	tend	tend	VERB
ajfa-5065	70	17	to	to	PART
ajfa-5065	70	18	save	save	VERB
ajfa-5065	70	19	more	more	ADV
ajfa-5065	70	20	initially	initially	ADV
ajfa-5065	70	21	and	and	CCONJ
ajfa-5065	70	22	to	to	PART
ajfa-5065	70	23	consume	consume	VERB
ajfa-5065	70	24	less	less	ADJ
ajfa-5065	70	25	,	,	PUNCT
ajfa-5065	70	26	possibly	possibly	ADV
ajfa-5065	70	27	leading	lead	VERB
ajfa-5065	70	28	to	to	ADP
ajfa-5065	70	29	retailers	retailer	NOUN
ajfa-5065	70	30	lowering	lower	VERB
ajfa-5065	70	31	prices	price	NOUN
ajfa-5065	70	32	.	.	PUNCT
ajfa-5065	71	1	later	later	ADV
ajfa-5065	71	2	,	,	PUNCT
ajfa-5065	71	3	however	however	ADV
ajfa-5065	71	4	,	,	PUNCT
ajfa-5065	71	5	consumption	consumption	NOUN
ajfa-5065	71	6	eventually	eventually	ADV
ajfa-5065	71	7	overtakes	overtake	VERB
ajfa-5065	71	8	that	that	PRON
ajfa-5065	71	9	of	of	ADP
ajfa-5065	71	10	the	the	DET
ajfa-5065	71	11	original	original	ADJ
ajfa-5065	71	12	path	path	NOUN
ajfa-5065	71	13	,	,	PUNCT
ajfa-5065	71	14	and	and	CCONJ
ajfa-5065	71	15	there	there	PRON
ajfa-5065	71	16	is	be	VERB
ajfa-5065	71	17	higher	high	ADJ
ajfa-5065	71	18	consumption	consumption	NOUN
ajfa-5065	71	19	and	and	CCONJ
ajfa-5065	71	20	a	a	DET
ajfa-5065	71	21	greater	great	ADJ
ajfa-5065	71	22	capital	capital	NOUN
ajfa-5065	71	23	stock	stock	NOUN
ajfa-5065	71	24	.	.	PUNCT
ajfa-5065	72	1	(	(	PUNCT
ajfa-5065	72	2	fullerton	fullerton	PROPN
ajfa-5065	72	3	,	,	PUNCT
ajfa-5065	72	4	shoven	shoven	PROPN
ajfa-5065	72	5	&	&	CCONJ
ajfa-5065	72	6	whalley	whalley	PROPN
ajfa-5065	72	7	,	,	PUNCT
ajfa-5065	72	8	1983	1983	NUM
ajfa-5065	72	9	)	)	PUNCT
ajfa-5065	72	10	.	.	PUNCT
ajfa-5065	73	1	this	this	DET
ajfa-5065	73	2	study	study	NOUN
ajfa-5065	73	3	examines	examine	VERB
ajfa-5065	73	4	inflationary	inflationary	ADJ
ajfa-5065	73	5	effect	effect	NOUN
ajfa-5065	73	6	of	of	ADP
ajfa-5065	73	7	both	both	PRON
ajfa-5065	73	8	at	at	ADP
ajfa-5065	73	9	the	the	DET
ajfa-5065	73	10	introduction	introduction	NOUN
ajfa-5065	73	11	of	of	ADP
ajfa-5065	73	12	a	a	DET
ajfa-5065	73	13	national	national	ADJ
ajfa-5065	73	14	consumption	consumption	NOUN
ajfa-5065	73	15	tax	tax	NOUN
ajfa-5065	73	16	and	and	CCONJ
ajfa-5065	73	17	at	at	ADP
ajfa-5065	73	18	the	the	DET
ajfa-5065	73	19	times	time	NOUN
ajfa-5065	73	20	the	the	DET
ajfa-5065	73	21	tax	tax	NOUN
ajfa-5065	73	22	rate	rate	NOUN
ajfa-5065	73	23	is	be	AUX
ajfa-5065	73	24	changed	change	VERB
ajfa-5065	73	25	.	.	PUNCT
ajfa-5065	74	1	some	some	DET
ajfa-5065	74	2	insight	insight	NOUN
ajfa-5065	74	3	for	for	ADP
ajfa-5065	74	4	the	the	DET
ajfa-5065	74	5	us	us	PROPN
ajfa-5065	74	6	can	can	AUX
ajfa-5065	74	7	be	be	AUX
ajfa-5065	74	8	obtained	obtain	VERB
ajfa-5065	74	9	by	by	ADP
ajfa-5065	74	10	observing	observe	VERB
ajfa-5065	74	11	changes	change	NOUN
ajfa-5065	74	12	in	in	ADP
ajfa-5065	74	13	the	the	DET
ajfa-5065	74	14	consumer	consumer	NOUN
ajfa-5065	74	15	price	price	NOUN
ajfa-5065	74	16	indices	index	NOUN
ajfa-5065	74	17	in	in	ADP
ajfa-5065	74	18	the	the	DET
ajfa-5065	74	19	uk	uk	PROPN
ajfa-5065	74	20	and	and	CCONJ
ajfa-5065	74	21	canada	canada	PROPN
ajfa-5065	74	22	,	,	PUNCT
ajfa-5065	74	23	countries	country	NOUN
ajfa-5065	74	24	which	which	PRON
ajfa-5065	74	25	have	have	VERB
ajfa-5065	74	26	similar	similar	ADJ
ajfa-5065	74	27	economies	economy	NOUN
ajfa-5065	74	28	to	to	ADP
ajfa-5065	74	29	the	the	DET
ajfa-5065	74	30	us	we	PRON
ajfa-5065	74	31	.	.	PUNCT
ajfa-5065	75	1	3	3	X
ajfa-5065	75	2	.	.	X
ajfa-5065	75	3	research	research	NOUN
ajfa-5065	75	4	questions	question	NOUN
ajfa-5065	75	5	the	the	DET
ajfa-5065	75	6	goal	goal	NOUN
ajfa-5065	75	7	of	of	ADP
ajfa-5065	75	8	this	this	DET
ajfa-5065	75	9	project	project	NOUN
ajfa-5065	75	10	is	be	AUX
ajfa-5065	75	11	to	to	PART
ajfa-5065	75	12	establish	establish	VERB
ajfa-5065	75	13	whether	whether	SCONJ
ajfa-5065	75	14	the	the	DET
ajfa-5065	75	15	introduction	introduction	NOUN
ajfa-5065	75	16	of	of	ADP
ajfa-5065	75	17	a	a	DET
ajfa-5065	75	18	national	national	ADJ
ajfa-5065	75	19	value	value	NOUN
ajfa-5065	75	20	-	-	PUNCT
ajfa-5065	75	21	added	add	VERB
ajfa-5065	75	22	tax	tax	NOUN
ajfa-5065	75	23	in	in	ADP
ajfa-5065	75	24	the	the	DET
ajfa-5065	75	25	united	united	PROPN
ajfa-5065	75	26	states	states	PROPN
ajfa-5065	75	27	is	be	AUX
ajfa-5065	75	28	likely	likely	ADJ
ajfa-5065	75	29	to	to	PART
ajfa-5065	75	30	increase	increase	VERB
ajfa-5065	75	31	inflation	inflation	NOUN
ajfa-5065	75	32	.	.	PUNCT
ajfa-5065	76	1	this	this	DET
ajfa-5065	76	2	study	study	NOUN
ajfa-5065	76	3	will	will	AUX
ajfa-5065	76	4	analyze	analyze	VERB
ajfa-5065	76	5	the	the	DET
ajfa-5065	76	6	effect	effect	NOUN
ajfa-5065	76	7	of	of	ADP
ajfa-5065	76	8	the	the	DET
ajfa-5065	76	9	introduction	introduction	NOUN
ajfa-5065	76	10	of	of	ADP
ajfa-5065	76	11	a	a	DET
ajfa-5065	76	12	national	national	ADJ
ajfa-5065	76	13	value	value	NOUN
ajfa-5065	76	14	added	add	VERB
ajfa-5065	76	15	tax	tax	NOUN
ajfa-5065	76	16	(	(	PUNCT
ajfa-5065	76	17	on	on	ADP
ajfa-5065	76	18	goods	good	NOUN
ajfa-5065	76	19	and/or	and/or	CCONJ
ajfa-5065	76	20	services	service	NOUN
ajfa-5065	76	21	)	)	PUNCT
ajfa-5065	76	22	on	on	ADP
ajfa-5065	76	23	the	the	DET
ajfa-5065	76	24	consumer	consumer	NOUN
ajfa-5065	76	25	price	price	NOUN
ajfa-5065	76	26	index	index	NOUN
ajfa-5065	76	27	of	of	ADP
ajfa-5065	76	28	the	the	DET
ajfa-5065	76	29	country	country	NOUN
ajfa-5065	76	30	in	in	ADP
ajfa-5065	76	31	question	question	NOUN
ajfa-5065	76	32	.	.	PUNCT
ajfa-5065	77	1	one	one	NUM
ajfa-5065	77	2	of	of	ADP
ajfa-5065	77	3	the	the	DET
ajfa-5065	77	4	main	main	ADJ
ajfa-5065	77	5	arguments	argument	NOUN
ajfa-5065	77	6	forwarded	forward	VERB
ajfa-5065	77	7	against	against	ADP
ajfa-5065	77	8	introducing	introduce	VERB
ajfa-5065	77	9	a	a	DET
ajfa-5065	77	10	national	national	ADJ
ajfa-5065	77	11	vat	vat	NOUN
ajfa-5065	77	12	or	or	CCONJ
ajfa-5065	77	13	sales	sale	NOUN
ajfa-5065	77	14	tax	tax	NOUN
ajfa-5065	77	15	in	in	ADP
ajfa-5065	77	16	the	the	DET
ajfa-5065	77	17	united	united	PROPN
ajfa-5065	77	18	states	states	PROPN
ajfa-5065	77	19	is	be	AUX
ajfa-5065	77	20	that	that	SCONJ
ajfa-5065	77	21	it	it	PRON
ajfa-5065	77	22	would	would	AUX
ajfa-5065	77	23	create	create	VERB
ajfa-5065	77	24	a	a	DET
ajfa-5065	77	25	substantial	substantial	ADJ
ajfa-5065	77	26	increase	increase	NOUN
ajfa-5065	77	27	in	in	ADP
ajfa-5065	77	28	prices	price	NOUN
ajfa-5065	77	29	of	of	ADP
ajfa-5065	77	30	every	every	DET
ajfa-5065	77	31	-	-	PUNCT
ajfa-5065	77	32	day	day	NOUN
ajfa-5065	77	33	goods	good	NOUN
ajfa-5065	77	34	.	.	PUNCT
ajfa-5065	78	1	this	this	PRON
ajfa-5065	78	2	is	be	AUX
ajfa-5065	78	3	inflation	inflation	NOUN
ajfa-5065	78	4	would	would	AUX
ajfa-5065	78	5	increase	increase	VERB
ajfa-5065	78	6	due	due	ADP
ajfa-5065	78	7	to	to	ADP
ajfa-5065	78	8	the	the	DET
ajfa-5065	78	9	new	new	ADJ
ajfa-5065	78	10	tax	tax	NOUN
ajfa-5065	78	11	.	.	PUNCT
ajfa-5065	79	1	as	as	ADP
ajfa-5065	79	2	a	a	DET
ajfa-5065	79	3	number	number	NOUN
ajfa-5065	79	4	of	of	ADP
ajfa-5065	79	5	countries	country	NOUN
ajfa-5065	79	6	with	with	ADP
ajfa-5065	79	7	advanced	advanced	ADJ
ajfa-5065	79	8	economies	economy	NOUN
ajfa-5065	79	9	(	(	PUNCT
ajfa-5065	79	10	similar	similar	ADJ
ajfa-5065	79	11	to	to	ADP
ajfa-5065	79	12	united	united	PROPN
ajfa-5065	79	13	states	states	PROPN
ajfa-5065	79	14	)	)	PUNCT
ajfa-5065	79	15	have	have	AUX
ajfa-5065	79	16	introduced	introduce	VERB
ajfa-5065	79	17	national	national	ADJ
ajfa-5065	79	18	value	value	NOUN
ajfa-5065	79	19	-	-	PUNCT
ajfa-5065	79	20	added	add	VERB
ajfa-5065	79	21	taxes	taxis	NOUN
ajfa-5065	79	22	in	in	ADP
ajfa-5065	79	23	the	the	DET
ajfa-5065	79	24	last	last	ADJ
ajfa-5065	79	25	30	30	NUM
ajfa-5065	79	26	years	year	NOUN
ajfa-5065	79	27	or	or	CCONJ
ajfa-5065	79	28	so	so	ADV
ajfa-5065	79	29	,	,	PUNCT
ajfa-5065	79	30	it	it	PRON
ajfa-5065	79	31	is	be	AUX
ajfa-5065	79	32	important	important	ADJ
ajfa-5065	79	33	to	to	PART
ajfa-5065	79	34	ascertain	ascertain	VERB
ajfa-5065	79	35	the	the	DET
ajfa-5065	79	36	validity	validity	NOUN
ajfa-5065	79	37	of	of	ADP
ajfa-5065	79	38	the	the	DET
ajfa-5065	79	39	argument	argument	NOUN
ajfa-5065	79	40	by	by	ADP
ajfa-5065	79	41	analyzing	analyze	VERB
ajfa-5065	79	42	how	how	SCONJ
ajfa-5065	79	43	the	the	DET
ajfa-5065	79	44	new	new	ADJ
ajfa-5065	79	45	taxes	taxis	NOUN
ajfa-5065	79	46	affected	affect	VERB
ajfa-5065	79	47	inflation	inflation	NOUN
ajfa-5065	79	48	in	in	ADP
ajfa-5065	79	49	those	those	DET
ajfa-5065	79	50	counties	county	NOUN
ajfa-5065	79	51	.	.	PUNCT
ajfa-5065	80	1	this	this	DET
ajfa-5065	80	2	study	study	NOUN
ajfa-5065	80	3	is	be	AUX
ajfa-5065	80	4	designed	design	VERB
ajfa-5065	80	5	to	to	PART
ajfa-5065	80	6	extend	extend	VERB
ajfa-5065	80	7	prior	prior	ADJ
ajfa-5065	80	8	research	research	NOUN
ajfa-5065	80	9	by	by	ADP
ajfa-5065	80	10	investigating	investigate	VERB
ajfa-5065	80	11	the	the	DET
ajfa-5065	80	12	following	follow	VERB
ajfa-5065	80	13	questions	question	NOUN
ajfa-5065	80	14	:	:	PUNCT
ajfa-5065	80	15	a	a	X
ajfa-5065	80	16	)	)	PUNCT
ajfa-5065	80	17	did	do	VERB
ajfa-5065	80	18	the	the	DET
ajfa-5065	80	19	introduction	introduction	NOUN
ajfa-5065	80	20	of	of	ADP
ajfa-5065	80	21	a	a	DET
ajfa-5065	80	22	national	national	ADJ
ajfa-5065	80	23	value	value	NOUN
ajfa-5065	80	24	-	-	PUNCT
ajfa-5065	80	25	added	add	VERB
ajfa-5065	80	26	tax	tax	NOUN
ajfa-5065	80	27	increase	increase	NOUN
ajfa-5065	80	28	the	the	DET
ajfa-5065	80	29	cpi	cpi	NOUN
ajfa-5065	80	30	in	in	ADP
ajfa-5065	80	31	the	the	DET
ajfa-5065	80	32	countries	country	NOUN
ajfa-5065	80	33	where	where	SCONJ
ajfa-5065	80	34	such	such	DET
ajfa-5065	80	35	a	a	DET
ajfa-5065	80	36	tax	tax	NOUN
ajfa-5065	80	37	was	be	AUX
ajfa-5065	80	38	introduced	introduce	VERB
ajfa-5065	80	39	.	.	PUNCT
ajfa-5065	81	1	b	b	X
ajfa-5065	81	2	)	)	PUNCT
ajfa-5065	81	3	if	if	SCONJ
ajfa-5065	81	4	there	there	PRON
ajfa-5065	81	5	was	be	VERB
ajfa-5065	81	6	an	an	DET
ajfa-5065	81	7	increase	increase	NOUN
ajfa-5065	81	8	in	in	ADP
ajfa-5065	81	9	cpi	cpi	PROPN
ajfa-5065	81	10	,	,	PUNCT
ajfa-5065	81	11	was	be	AUX
ajfa-5065	81	12	it	it	PRON
ajfa-5065	81	13	an	an	DET
ajfa-5065	81	14	one	one	NUM
ajfa-5065	81	15	-	-	PUNCT
ajfa-5065	81	16	time	time	NOUN
ajfa-5065	81	17	increase	increase	NOUN
ajfa-5065	81	18	or	or	CCONJ
ajfa-5065	81	19	was	be	AUX
ajfa-5065	81	20	it	it	PRON
ajfa-5065	81	21	sustained	sustain	VERB
ajfa-5065	81	22	over	over	ADP
ajfa-5065	81	23	a	a	DET
ajfa-5065	81	24	period	period	NOUN
ajfa-5065	81	25	of	of	ADP
ajfa-5065	81	26	time	time	NOUN
ajfa-5065	81	27	?	?	PUNCT
ajfa-5065	82	1	4	4	X
ajfa-5065	82	2	.	.	X
ajfa-5065	82	3	methodology	methodology	NOUN
ajfa-5065	82	4	many	many	ADJ
ajfa-5065	82	5	factors	factor	NOUN
ajfa-5065	82	6	influence	influence	VERB
ajfa-5065	82	7	the	the	DET
ajfa-5065	82	8	rate	rate	NOUN
ajfa-5065	82	9	of	of	ADP
ajfa-5065	82	10	inflation	inflation	NOUN
ajfa-5065	82	11	.	.	PUNCT
ajfa-5065	83	1	one	one	NUM
ajfa-5065	83	2	measure	measure	NOUN
ajfa-5065	83	3	that	that	PRON
ajfa-5065	83	4	is	be	AUX
ajfa-5065	83	5	often	often	ADV
ajfa-5065	83	6	used	use	VERB
ajfa-5065	83	7	is	be	AUX
ajfa-5065	83	8	the	the	DET
ajfa-5065	83	9	price	price	NOUN
ajfa-5065	83	10	of	of	ADP
ajfa-5065	83	11	consumer	consumer	NOUN
ajfa-5065	83	12	goods	good	NOUN
ajfa-5065	83	13	as	as	SCONJ
ajfa-5065	83	14	reported	report	VERB
ajfa-5065	83	15	by	by	ADP
ajfa-5065	83	16	the	the	DET
ajfa-5065	83	17	consumer	consumer	NOUN
ajfa-5065	83	18	price	price	NOUN
ajfa-5065	83	19	index	index	NOUN
ajfa-5065	83	20	.	.	PUNCT
ajfa-5065	84	1	to	to	PART
ajfa-5065	84	2	look	look	VERB
ajfa-5065	84	3	at	at	ADP
ajfa-5065	84	4	the	the	DET
ajfa-5065	84	5	possible	possible	ADJ
ajfa-5065	84	6	effect	effect	NOUN
ajfa-5065	84	7	of	of	ADP
ajfa-5065	84	8	the	the	DET
ajfa-5065	84	9	introduction	introduction	NOUN
ajfa-5065	84	10	,	,	PUNCT
ajfa-5065	84	11	and	and	CCONJ
ajfa-5065	84	12	rate	rate	NOUN
ajfa-5065	84	13	changes	change	NOUN
ajfa-5065	84	14	,	,	PUNCT
ajfa-5065	84	15	of	of	ADP
ajfa-5065	84	16	a	a	DET
ajfa-5065	84	17	vat	vat	NOUN
ajfa-5065	84	18	on	on	ADP
ajfa-5065	84	19	inflation	inflation	NOUN
ajfa-5065	84	20	,	,	PUNCT
ajfa-5065	84	21	it	it	PRON
ajfa-5065	84	22	is	be	AUX
ajfa-5065	84	23	necessary	necessary	ADJ
ajfa-5065	84	24	to	to	PART
ajfa-5065	84	25	observe	observe	VERB
ajfa-5065	84	26	the	the	DET
ajfa-5065	84	27	change	change	NOUN
ajfa-5065	84	28	in	in	ADP
ajfa-5065	84	29	cpi	cpi	PROPN
ajfa-5065	84	30	(	(	PUNCT
ajfa-5065	84	31	from	from	ADP
ajfa-5065	84	32	the	the	DET
ajfa-5065	84	33	same	same	ADJ
ajfa-5065	84	34	period	period	NOUN
ajfa-5065	84	35	in	in	ADP
ajfa-5065	84	36	the	the	DET
ajfa-5065	84	37	prior	prior	ADJ
ajfa-5065	84	38	year	year	NOUN
ajfa-5065	84	39	)	)	PUNCT
ajfa-5065	84	40	as	as	ADV
ajfa-5065	84	41	close	close	ADV
ajfa-5065	84	42	to	to	ADP
ajfa-5065	84	43	the	the	DET
ajfa-5065	84	44	change	change	NOUN
ajfa-5065	84	45	as	as	ADP
ajfa-5065	84	46	possible	possible	ADJ
ajfa-5065	84	47	.	.	PUNCT
ajfa-5065	85	1	otherwise	otherwise	ADV
ajfa-5065	85	2	,	,	PUNCT
ajfa-5065	85	3	it	it	PRON
ajfa-5065	85	4	would	would	AUX
ajfa-5065	85	5	be	be	AUX
ajfa-5065	85	6	difficult	difficult	ADJ
ajfa-5065	85	7	to	to	PART
ajfa-5065	85	8	make	make	VERB
ajfa-5065	85	9	the	the	DET
ajfa-5065	85	10	case	case	NOUN
ajfa-5065	85	11	that	that	SCONJ
ajfa-5065	85	12	it	it	PRON
ajfa-5065	85	13	was	be	AUX
ajfa-5065	85	14	the	the	DET
ajfa-5065	85	15	change	change	NOUN
ajfa-5065	85	16	that	that	PRON
ajfa-5065	85	17	caused	cause	VERB
ajfa-5065	85	18	or	or	CCONJ
ajfa-5065	85	19	impacted	impact	VERB
ajfa-5065	85	20	the	the	DET
ajfa-5065	85	21	change	change	NOUN
ajfa-5065	85	22	in	in	ADP
ajfa-5065	85	23	behavior	behavior	NOUN
ajfa-5065	85	24	.	.	PUNCT
ajfa-5065	86	1	the	the	DET
ajfa-5065	86	2	organization	organization	NOUN
ajfa-5065	86	3	of	of	ADP
ajfa-5065	86	4	economic	economic	ADJ
ajfa-5065	86	5	co	co	NOUN
ajfa-5065	86	6	-	-	NOUN
ajfa-5065	86	7	operation	operation	NOUN
ajfa-5065	86	8	and	and	CCONJ
ajfa-5065	86	9	development	development	NOUN
ajfa-5065	86	10	(	(	PUNCT
ajfa-5065	86	11	oecd	oecd	PROPN
ajfa-5065	86	12	,	,	PUNCT
ajfa-5065	86	13	1960	1960	NUM
ajfa-5065	86	14	-	-	SYM
ajfa-5065	86	15	2008	2008	NUM
ajfa-5065	86	16	)	)	PUNCT
ajfa-5065	86	17	does	do	AUX
ajfa-5065	86	18	have	have	VERB
ajfa-5065	86	19	data	datum	NOUN
ajfa-5065	86	20	on	on	ADP
ajfa-5065	86	21	cpi	cpi	PROPN
ajfa-5065	86	22	on	on	ADP
ajfa-5065	86	23	a	a	DET
ajfa-5065	86	24	monthly	monthly	ADJ
ajfa-5065	86	25	basis	basis	NOUN
ajfa-5065	86	26	for	for	ADP
ajfa-5065	86	27	the	the	DET
ajfa-5065	86	28	us	us	PROPN
ajfa-5065	86	29	,	,	PUNCT
ajfa-5065	86	30	uk	uk	PROPN
ajfa-5065	86	31	and	and	CCONJ
ajfa-5065	86	32	canada	canada	PROPN
ajfa-5065	86	33	.	.	PUNCT
ajfa-5065	87	1	data	datum	NOUN
ajfa-5065	87	2	from	from	ADP
ajfa-5065	87	3	the	the	DET
ajfa-5065	87	4	oecd	oecd	PROPN
ajfa-5065	87	5	,	,	PUNCT
ajfa-5065	87	6	main	main	ADJ
ajfa-5065	87	7	economic	economic	ADJ
ajfa-5065	87	8	indicators	indicator	NOUN
ajfa-5065	87	9	are	be	AUX
ajfa-5065	87	10	used	use	VERB
ajfa-5065	87	11	in	in	ADP
ajfa-5065	87	12	all	all	DET
ajfa-5065	87	13	the	the	DET
ajfa-5065	87	14	graphs	graph	NOUN
ajfa-5065	87	15	and	and	CCONJ
ajfa-5065	87	16	the	the	DET
ajfa-5065	87	17	statistical	statistical	ADJ
ajfa-5065	87	18	analysis	analysis	NOUN
ajfa-5065	87	19	.	.	PUNCT
ajfa-5065	88	1	the	the	DET
ajfa-5065	88	2	graphs	graph	NOUN
ajfa-5065	88	3	show	show	VERB
ajfa-5065	88	4	the	the	DET
ajfa-5065	88	5	percentage	percentage	NOUN
ajfa-5065	88	6	change	change	NOUN
ajfa-5065	88	7	in	in	ADP
ajfa-5065	88	8	cpi	cpi	PROPN
ajfa-5065	88	9	in	in	ADP
ajfa-5065	88	10	the	the	DET
ajfa-5065	88	11	month	month	NOUN
ajfa-5065	88	12	from	from	ADP
ajfa-5065	88	13	the	the	DET
ajfa-5065	88	14	same	same	ADJ
ajfa-5065	88	15	month	month	NOUN
ajfa-5065	88	16	in	in	ADP
ajfa-5065	88	17	the	the	DET
ajfa-5065	88	18	prior	prior	ADJ
ajfa-5065	88	19	year	year	NOUN
ajfa-5065	88	20	.	.	PUNCT
ajfa-5065	89	1	for	for	ADP
ajfa-5065	89	2	example	example	NOUN
ajfa-5065	89	3	,	,	PUNCT
ajfa-5065	89	4	the	the	DET
ajfa-5065	89	5	percentage	percentage	NOUN
ajfa-5065	89	6	change	change	NOUN
ajfa-5065	89	7	for	for	ADP
ajfa-5065	89	8	april	april	PROPN
ajfa-5065	89	9	1973	1973	NUM
ajfa-5065	89	10	is	be	AUX
ajfa-5065	89	11	the	the	DET
ajfa-5065	89	12	change	change	NOUN
ajfa-5065	89	13	in	in	ADP
ajfa-5065	89	14	cpi	cpi	PROPN
ajfa-5065	89	15	rate	rate	NOUN
ajfa-5065	89	16	in	in	ADP
ajfa-5065	89	17	april	april	PROPN
ajfa-5065	89	18	1973	1973	NUM
ajfa-5065	89	19	from	from	ADP
ajfa-5065	89	20	cpi	cpi	PROPN
ajfa-5065	89	21	rate	rate	NOUN
ajfa-5065	89	22	of	of	ADP
ajfa-5065	89	23	april	april	PROPN
ajfa-5065	89	24	1972	1972	NUM
ajfa-5065	89	25	,	,	PUNCT
ajfa-5065	89	26	as	as	ADP
ajfa-5065	89	27	a	a	DET
ajfa-5065	89	28	percentage	percentage	NOUN
ajfa-5065	89	29	.	.	PUNCT
ajfa-5065	90	1	this	this	PRON
ajfa-5065	90	2	would	would	AUX
ajfa-5065	90	3	account	account	VERB
ajfa-5065	90	4	for	for	ADP
ajfa-5065	90	5	any	any	DET
ajfa-5065	90	6	variation	variation	NOUN
ajfa-5065	90	7	in	in	ADP
ajfa-5065	90	8	cpi	cpi	PROPN
ajfa-5065	90	9	rate	rate	NOUN
ajfa-5065	90	10	due	due	ADP
ajfa-5065	90	11	to	to	ADP
ajfa-5065	90	12	seasonality	seasonality	NOUN
ajfa-5065	90	13	.	.	PUNCT
ajfa-5065	91	1	asian	asian	ADJ
ajfa-5065	91	2	journal	journal	PROPN
ajfa-5065	91	3	of	of	ADP
ajfa-5065	91	4	finance	finance	PROPN
ajfa-5065	91	5	&	&	CCONJ
ajfa-5065	91	6	accounting	accounting	PROPN
ajfa-5065	91	7	issn	issn	PROPN
ajfa-5065	91	8	1946	1946	NUM
ajfa-5065	91	9	-	-	PUNCT
ajfa-5065	91	10	052x	052x	PROPN
ajfa-5065	91	11	2014	2014	NUM
ajfa-5065	91	12	,	,	PUNCT
ajfa-5065	91	13	vol	vol	NOUN
ajfa-5065	91	14	.	.	PROPN
ajfa-5065	92	1	6	6	NUM
ajfa-5065	92	2	,	,	PUNCT
ajfa-5065	92	3	no	no	INTJ
ajfa-5065	92	4	.	.	NOUN
ajfa-5065	92	5	1	1	NUM
ajfa-5065	92	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5065	92	7	142	142	NUM
ajfa-5065	92	8	as	as	ADP
ajfa-5065	92	9	changes	change	NOUN
ajfa-5065	92	10	in	in	ADP
ajfa-5065	92	11	the	the	DET
ajfa-5065	92	12	rate	rate	NOUN
ajfa-5065	92	13	of	of	ADP
ajfa-5065	92	14	inflation	inflation	NOUN
ajfa-5065	92	15	is	be	AUX
ajfa-5065	92	16	subject	subject	ADJ
ajfa-5065	92	17	to	to	ADP
ajfa-5065	92	18	many	many	ADJ
ajfa-5065	92	19	factors	factor	NOUN
ajfa-5065	92	20	other	other	ADJ
ajfa-5065	92	21	than	than	ADP
ajfa-5065	92	22	consumption	consumption	NOUN
ajfa-5065	92	23	taxes	taxis	NOUN
ajfa-5065	92	24	,	,	PUNCT
ajfa-5065	92	25	the	the	DET
ajfa-5065	92	26	graphs	graph	NOUN
ajfa-5065	92	27	will	will	AUX
ajfa-5065	92	28	show	show	VERB
ajfa-5065	92	29	the	the	DET
ajfa-5065	92	30	three	three	NUM
ajfa-5065	92	31	months	month	NOUN
ajfa-5065	92	32	before	before	ADP
ajfa-5065	92	33	the	the	DET
ajfa-5065	92	34	introduction	introduction	NOUN
ajfa-5065	92	35	(	(	PUNCT
ajfa-5065	92	36	or	or	CCONJ
ajfa-5065	92	37	rate	rate	NOUN
ajfa-5065	92	38	change	change	NOUN
ajfa-5065	92	39	)	)	PUNCT
ajfa-5065	92	40	,	,	PUNCT
ajfa-5065	92	41	the	the	DET
ajfa-5065	92	42	month	month	NOUN
ajfa-5065	92	43	of	of	ADP
ajfa-5065	92	44	the	the	DET
ajfa-5065	92	45	introduction	introduction	NOUN
ajfa-5065	92	46	or	or	CCONJ
ajfa-5065	92	47	rate	rate	NOUN
ajfa-5065	92	48	change	change	NOUN
ajfa-5065	92	49	and	and	CCONJ
ajfa-5065	92	50	the	the	DET
ajfa-5065	92	51	three	three	NUM
ajfa-5065	92	52	months	month	NOUN
ajfa-5065	92	53	after	after	ADV
ajfa-5065	92	54	.	.	PUNCT
ajfa-5065	93	1	that	that	PRON
ajfa-5065	93	2	is	is	ADV
ajfa-5065	93	3	,	,	PUNCT
ajfa-5065	93	4	there	there	PRON
ajfa-5065	93	5	will	will	AUX
ajfa-5065	93	6	be	be	AUX
ajfa-5065	93	7	seven	seven	NUM
ajfa-5065	93	8	months	month	NOUN
ajfa-5065	93	9	observed	observe	VERB
ajfa-5065	93	10	in	in	ADP
ajfa-5065	93	11	each	each	DET
ajfa-5065	93	12	graph	graph	NOUN
ajfa-5065	93	13	.	.	PUNCT
ajfa-5065	94	1	this	this	DET
ajfa-5065	94	2	study	study	NOUN
ajfa-5065	94	3	will	will	AUX
ajfa-5065	94	4	use	use	VERB
ajfa-5065	94	5	an	an	DET
ajfa-5065	94	6	interrupted	interrupted	ADJ
ajfa-5065	94	7	time	time	NOUN
ajfa-5065	94	8	-	-	PUNCT
ajfa-5065	94	9	series	series	NOUN
ajfa-5065	94	10	analysis	analysis	NOUN
ajfa-5065	94	11	with	with	ADP
ajfa-5065	94	12	the	the	DET
ajfa-5065	94	13	us	us	PROPN
ajfa-5065	94	14	and	and	CCONJ
ajfa-5065	94	15	the	the	DET
ajfa-5065	94	16	other	other	ADJ
ajfa-5065	94	17	countries	country	NOUN
ajfa-5065	94	18	as	as	ADP
ajfa-5065	94	19	controls	control	NOUN
ajfa-5065	94	20	.	.	PUNCT
ajfa-5065	95	1	each	each	DET
ajfa-5065	95	2	country	country	NOUN
ajfa-5065	95	3	can	can	AUX
ajfa-5065	95	4	be	be	AUX
ajfa-5065	95	5	used	use	VERB
ajfa-5065	95	6	as	as	ADP
ajfa-5065	95	7	a	a	DET
ajfa-5065	95	8	control	control	NOUN
ajfa-5065	95	9	as	as	SCONJ
ajfa-5065	95	10	the	the	DET
ajfa-5065	95	11	introduction	introduction	NOUN
ajfa-5065	95	12	of	of	ADP
ajfa-5065	95	13	the	the	DET
ajfa-5065	95	14	new	new	ADJ
ajfa-5065	95	15	tax	tax	NOUN
ajfa-5065	95	16	occurred	occur	VERB
ajfa-5065	95	17	at	at	ADP
ajfa-5065	95	18	different	different	ADJ
ajfa-5065	95	19	dates	date	NOUN
ajfa-5065	95	20	for	for	ADP
ajfa-5065	95	21	each	each	DET
ajfa-5065	95	22	country	country	NOUN
ajfa-5065	95	23	.	.	PUNCT
ajfa-5065	96	1	the	the	DET
ajfa-5065	96	2	model	model	NOUN
ajfa-5065	96	3	will	will	AUX
ajfa-5065	96	4	be	be	AUX
ajfa-5065	96	5	the	the	DET
ajfa-5065	96	6	standard	standard	NOUN
ajfa-5065	96	7	interrupted	interrupted	ADJ
ajfa-5065	96	8	time	time	NOUN
ajfa-5065	96	9	-	-	PUNCT
ajfa-5065	96	10	series	series	NOUN
ajfa-5065	96	11	model	model	NOUN
ajfa-5065	96	12	:	:	PUNCT
ajfa-5065	96	13	y	y	PROPN
ajfa-5065	96	14	=	=	PUNCT
ajfa-5065	96	15	a	a	PRON
ajfa-5065	96	16	+	+	X
ajfa-5065	97	1	b1x1	b1x1	X
ajfa-5065	98	1	+	+	ADJ
ajfa-5065	98	2	e.	e.	PROPN
ajfa-5065	98	3	(	(	PUNCT
ajfa-5065	98	4	1	1	NUM
ajfa-5065	98	5	)	)	PUNCT
ajfa-5065	98	6	where	where	SCONJ
ajfa-5065	98	7	y	y	NOUN
ajfa-5065	98	8	=	=	SYM
ajfa-5065	98	9	dummy	dummy	ADJ
ajfa-5065	98	10	variables	variable	NOUN
ajfa-5065	98	11	for	for	ADP
ajfa-5065	98	12	the	the	DET
ajfa-5065	98	13	dates	date	NOUN
ajfa-5065	98	14	that	that	PRON
ajfa-5065	98	15	vat	vat	NOUN
ajfa-5065	98	16	was	be	AUX
ajfa-5065	98	17	introduced	introduce	VERB
ajfa-5065	98	18	or	or	CCONJ
ajfa-5065	98	19	rate	rate	NOUN
ajfa-5065	98	20	changed	change	VERB
ajfa-5065	98	21	.	.	PUNCT
ajfa-5065	99	1	x1	x1	PRON
ajfa-5065	99	2	=	=	NOUN
ajfa-5065	100	1	percentage	percentage	NOUN
ajfa-5065	100	2	change	change	NOUN
ajfa-5065	100	3	(	(	PUNCT
ajfa-5065	100	4	from	from	ADP
ajfa-5065	100	5	the	the	DET
ajfa-5065	100	6	prior	prior	ADJ
ajfa-5065	100	7	year	year	NOUN
ajfa-5065	100	8	)	)	PUNCT
ajfa-5065	100	9	in	in	ADP
ajfa-5065	100	10	cpi	cpi	PROPN
ajfa-5065	100	11	in	in	ADP
ajfa-5065	100	12	uk	uk	PROPN
ajfa-5065	100	13	,	,	PUNCT
ajfa-5065	100	14	us	we	PRON
ajfa-5065	100	15	and	and	CCONJ
ajfa-5065	100	16	canada	canada	PROPN
ajfa-5065	100	17	.	.	PUNCT
ajfa-5065	101	1	as	as	SCONJ
ajfa-5065	101	2	mentioned	mention	VERB
ajfa-5065	101	3	above	above	ADV
ajfa-5065	101	4	,	,	PUNCT
ajfa-5065	101	5	the	the	DET
ajfa-5065	101	6	uk	uk	PROPN
ajfa-5065	101	7	introduced	introduce	VERB
ajfa-5065	101	8	vat	vat	NOUN
ajfa-5065	101	9	in	in	ADP
ajfa-5065	101	10	april	april	PROPN
ajfa-5065	101	11	1973	1973	NUM
ajfa-5065	101	12	and	and	CCONJ
ajfa-5065	101	13	canada	canada	PROPN
ajfa-5065	101	14	introduced	introduce	VERB
ajfa-5065	101	15	gst	gst	NOUN
ajfa-5065	101	16	in	in	ADP
ajfa-5065	101	17	january	january	PROPN
ajfa-5065	101	18	1991	1991	NUM
ajfa-5065	101	19	.	.	PUNCT
ajfa-5065	102	1	both	both	DET
ajfa-5065	102	2	events	event	NOUN
ajfa-5065	102	3	had	have	AUX
ajfa-5065	102	4	been	be	AUX
ajfa-5065	102	5	publicized	publicize	VERB
ajfa-5065	102	6	in	in	ADP
ajfa-5065	102	7	advance	advance	NOUN
ajfa-5065	102	8	.	.	PUNCT
ajfa-5065	103	1	this	this	PRON
ajfa-5065	103	2	was	be	AUX
ajfa-5065	103	3	also	also	ADV
ajfa-5065	103	4	generally	generally	ADV
ajfa-5065	103	5	the	the	DET
ajfa-5065	103	6	case	case	NOUN
ajfa-5065	103	7	for	for	ADP
ajfa-5065	103	8	the	the	DET
ajfa-5065	103	9	changes	change	NOUN
ajfa-5065	103	10	in	in	ADP
ajfa-5065	103	11	the	the	DET
ajfa-5065	103	12	vat	vat	NOUN
ajfa-5065	103	13	(	(	PUNCT
ajfa-5065	103	14	or	or	CCONJ
ajfa-5065	103	15	gst	gst	NOUN
ajfa-5065	103	16	)	)	PUNCT
ajfa-5065	103	17	rates	rate	NOUN
ajfa-5065	103	18	.	.	PUNCT
ajfa-5065	104	1	the	the	DET
ajfa-5065	104	2	public	public	NOUN
ajfa-5065	104	3	knew	know	VERB
ajfa-5065	104	4	in	in	ADP
ajfa-5065	104	5	advance	advance	NOUN
ajfa-5065	104	6	that	that	SCONJ
ajfa-5065	104	7	the	the	DET
ajfa-5065	104	8	rate	rate	NOUN
ajfa-5065	104	9	change	change	NOUN
ajfa-5065	104	10	would	would	AUX
ajfa-5065	104	11	occur	occur	VERB
ajfa-5065	104	12	.	.	PUNCT
ajfa-5065	105	1	sometimes	sometimes	ADV
ajfa-5065	105	2	,	,	PUNCT
ajfa-5065	105	3	the	the	DET
ajfa-5065	105	4	advance	advance	NOUN
ajfa-5065	105	5	notice	notice	NOUN
ajfa-5065	105	6	was	be	AUX
ajfa-5065	105	7	some	some	DET
ajfa-5065	105	8	months	month	NOUN
ajfa-5065	105	9	;	;	PUNCT
ajfa-5065	105	10	for	for	ADP
ajfa-5065	105	11	example	example	NOUN
ajfa-5065	105	12	,	,	PUNCT
ajfa-5065	105	13	the	the	DET
ajfa-5065	105	14	new	new	ADJ
ajfa-5065	105	15	labour	labour	NOUN
ajfa-5065	105	16	party	party	NOUN
ajfa-5065	105	17	government	government	NOUN
ajfa-5065	105	18	in	in	ADP
ajfa-5065	105	19	the	the	DET
ajfa-5065	105	20	uk	uk	PROPN
ajfa-5065	105	21	announced	announce	VERB
ajfa-5065	105	22	in	in	ADP
ajfa-5065	105	23	its	its	PRON
ajfa-5065	105	24	november	november	PROPN
ajfa-5065	105	25	1974	1974	NUM
ajfa-5065	105	26	budget	budget	NOUN
ajfa-5065	105	27	that	that	PRON
ajfa-5065	105	28	it	it	PRON
ajfa-5065	105	29	would	would	AUX
ajfa-5065	105	30	introduce	introduce	VERB
ajfa-5065	105	31	the	the	DET
ajfa-5065	105	32	higher	high	ADJ
ajfa-5065	105	33	rate	rate	NOUN
ajfa-5065	105	34	tax	tax	NOUN
ajfa-5065	105	35	on	on	ADP
ajfa-5065	105	36	luxuries	luxury	NOUN
ajfa-5065	105	37	from	from	ADP
ajfa-5065	105	38	april	april	PROPN
ajfa-5065	105	39	1975	1975	NUM
ajfa-5065	105	40	.	.	PUNCT
ajfa-5065	106	1	other	other	ADJ
ajfa-5065	106	2	times	time	NOUN
ajfa-5065	106	3	the	the	DET
ajfa-5065	106	4	advance	advance	NOUN
ajfa-5065	106	5	notice	notice	NOUN
ajfa-5065	106	6	was	be	AUX
ajfa-5065	106	7	very	very	ADV
ajfa-5065	106	8	short	short	ADJ
ajfa-5065	106	9	.	.	PUNCT
ajfa-5065	107	1	the	the	DET
ajfa-5065	107	2	new	new	ADJ
ajfa-5065	107	3	conservative	conservative	ADJ
ajfa-5065	107	4	party	party	NOUN
ajfa-5065	107	5	government	government	NOUN
ajfa-5065	107	6	in	in	ADP
ajfa-5065	107	7	the	the	DET
ajfa-5065	107	8	uk	uk	PROPN
ajfa-5065	107	9	,	,	PUNCT
ajfa-5065	107	10	in	in	ADP
ajfa-5065	107	11	its	its	PRON
ajfa-5065	107	12	mid	mid	ADJ
ajfa-5065	107	13	june	june	PROPN
ajfa-5065	107	14	1979	1979	NUM
ajfa-5065	107	15	budget	budget	NOUN
ajfa-5065	107	16	,	,	PUNCT
ajfa-5065	107	17	announced	announce	VERB
ajfa-5065	107	18	the	the	DET
ajfa-5065	107	19	increase	increase	NOUN
ajfa-5065	107	20	of	of	ADP
ajfa-5065	107	21	the	the	DET
ajfa-5065	107	22	vat	vat	NOUN
ajfa-5065	107	23	rates	rate	NOUN
ajfa-5065	107	24	to	to	ADP
ajfa-5065	107	25	15	15	NUM
ajfa-5065	107	26	%	%	NOUN
ajfa-5065	107	27	(	(	PUNCT
ajfa-5065	107	28	from	from	ADP
ajfa-5065	107	29	both	both	CCONJ
ajfa-5065	107	30	the	the	DET
ajfa-5065	107	31	8	8	NUM
ajfa-5065	107	32	%	%	NOUN
ajfa-5065	107	33	standard	standard	ADJ
ajfa-5065	107	34	rate	rate	NOUN
ajfa-5065	107	35	and	and	CCONJ
ajfa-5065	107	36	the	the	DET
ajfa-5065	107	37	12.5	12.5	NUM
ajfa-5065	107	38	%	%	NOUN
ajfa-5065	107	39	higher	high	ADJ
ajfa-5065	107	40	rate	rate	NOUN
ajfa-5065	107	41	)	)	PUNCT
ajfa-5065	107	42	to	to	PART
ajfa-5065	107	43	be	be	AUX
ajfa-5065	107	44	effective	effective	ADJ
ajfa-5065	107	45	about	about	ADP
ajfa-5065	107	46	a	a	DET
ajfa-5065	107	47	week	week	NOUN
ajfa-5065	107	48	later	later	ADV
ajfa-5065	107	49	.	.	PUNCT
ajfa-5065	108	1	in	in	ADP
ajfa-5065	108	2	the	the	DET
ajfa-5065	108	3	analysis	analysis	NOUN
ajfa-5065	108	4	this	this	DET
ajfa-5065	108	5	study	study	NOUN
ajfa-5065	108	6	,	,	PUNCT
ajfa-5065	108	7	the	the	DET
ajfa-5065	108	8	us	us	PROPN
ajfa-5065	108	9	changes	change	NOUN
ajfa-5065	108	10	in	in	ADP
ajfa-5065	108	11	cpi	cpi	NOUN
ajfa-5065	108	12	rates	rate	NOUN
ajfa-5065	108	13	were	be	AUX
ajfa-5065	108	14	used	use	VERB
ajfa-5065	108	15	as	as	ADP
ajfa-5065	108	16	a	a	DET
ajfa-5065	108	17	control	control	NOUN
ajfa-5065	108	18	.	.	PUNCT
ajfa-5065	109	1	also	also	ADV
ajfa-5065	109	2	,	,	PUNCT
ajfa-5065	109	3	the	the	DET
ajfa-5065	109	4	change	change	NOUN
ajfa-5065	109	5	in	in	ADP
ajfa-5065	109	6	cpi	cpi	PROPN
ajfa-5065	109	7	rate	rate	NOUN
ajfa-5065	109	8	in	in	ADP
ajfa-5065	109	9	canada	canada	PROPN
ajfa-5065	109	10	and	and	CCONJ
ajfa-5065	109	11	the	the	DET
ajfa-5065	109	12	united	united	PROPN
ajfa-5065	109	13	kingdom	kingdom	PROPN
ajfa-5065	109	14	were	be	AUX
ajfa-5065	109	15	also	also	ADV
ajfa-5065	109	16	used	use	VERB
ajfa-5065	109	17	as	as	ADP
ajfa-5065	109	18	controls	control	NOUN
ajfa-5065	109	19	where	where	SCONJ
ajfa-5065	109	20	there	there	PRON
ajfa-5065	109	21	was	be	VERB
ajfa-5065	109	22	no	no	DET
ajfa-5065	109	23	change	change	NOUN
ajfa-5065	109	24	in	in	ADP
ajfa-5065	109	25	those	those	DET
ajfa-5065	109	26	countries	country	NOUN
ajfa-5065	109	27	(	(	PUNCT
ajfa-5065	109	28	but	but	CCONJ
ajfa-5065	109	29	the	the	DET
ajfa-5065	109	30	other	other	ADJ
ajfa-5065	109	31	country	country	NOUN
ajfa-5065	109	32	introduced	introduce	VERB
ajfa-5065	109	33	the	the	DET
ajfa-5065	109	34	tax	tax	NOUN
ajfa-5065	109	35	or	or	CCONJ
ajfa-5065	109	36	had	have	VERB
ajfa-5065	109	37	a	a	DET
ajfa-5065	109	38	rate	rate	NOUN
ajfa-5065	109	39	change	change	NOUN
ajfa-5065	109	40	)	)	PUNCT
ajfa-5065	109	41	.	.	PUNCT
ajfa-5065	110	1	for	for	ADP
ajfa-5065	110	2	example	example	NOUN
ajfa-5065	110	3	,	,	PUNCT
ajfa-5065	110	4	when	when	SCONJ
ajfa-5065	110	5	the	the	DET
ajfa-5065	110	6	uk	uk	PROPN
ajfa-5065	110	7	introduced	introduce	VERB
ajfa-5065	110	8	vat	vat	NOUN
ajfa-5065	110	9	in	in	ADP
ajfa-5065	110	10	april	april	PROPN
ajfa-5065	110	11	1973	1973	NUM
ajfa-5065	110	12	,	,	PUNCT
ajfa-5065	110	13	canada	canada	PROPN
ajfa-5065	110	14	did	do	VERB
ajfa-5065	110	15	not	not	PART
ajfa-5065	110	16	and	and	CCONJ
ajfa-5065	110	17	so	so	ADV
ajfa-5065	110	18	both	both	PRON
ajfa-5065	110	19	canada	canada	PROPN
ajfa-5065	110	20	and	and	CCONJ
ajfa-5065	110	21	the	the	DET
ajfa-5065	110	22	us	us	PROPN
ajfa-5065	110	23	were	be	AUX
ajfa-5065	110	24	used	use	VERB
ajfa-5065	110	25	as	as	ADP
ajfa-5065	110	26	controls	control	NOUN
ajfa-5065	110	27	.	.	PUNCT
ajfa-5065	111	1	similarly	similarly	ADV
ajfa-5065	111	2	,	,	PUNCT
ajfa-5065	111	3	when	when	SCONJ
ajfa-5065	111	4	canada	canada	PROPN
ajfa-5065	111	5	introduced	introduce	VERB
ajfa-5065	111	6	gst	gst	NOUN
ajfa-5065	111	7	in	in	ADP
ajfa-5065	111	8	january	january	PROPN
ajfa-5065	111	9	1991	1991	NUM
ajfa-5065	111	10	,	,	PUNCT
ajfa-5065	111	11	both	both	CCONJ
ajfa-5065	111	12	the	the	DET
ajfa-5065	111	13	uk	uk	PROPN
ajfa-5065	111	14	and	and	CCONJ
ajfa-5065	111	15	the	the	DET
ajfa-5065	111	16	us	us	PROPN
ajfa-5065	111	17	were	be	AUX
ajfa-5065	111	18	used	use	VERB
ajfa-5065	111	19	as	as	ADP
ajfa-5065	111	20	controls	control	NOUN
ajfa-5065	111	21	.	.	PUNCT
ajfa-5065	112	1	these	these	DET
ajfa-5065	112	2	added	add	VERB
ajfa-5065	112	3	controls	control	NOUN
ajfa-5065	112	4	would	would	AUX
ajfa-5065	112	5	strengthen	strengthen	VERB
ajfa-5065	112	6	the	the	DET
ajfa-5065	112	7	analysis	analysis	NOUN
ajfa-5065	112	8	.	.	PUNCT
ajfa-5065	113	1	5	5	X
ajfa-5065	113	2	.	.	X
ajfa-5065	113	3	results	result	VERB
ajfa-5065	113	4	5.1	5.1	NUM
ajfa-5065	113	5	introduction	introduction	NOUN
ajfa-5065	113	6	of	of	ADP
ajfa-5065	113	7	a	a	DET
ajfa-5065	113	8	vat	vat	NOUN
ajfa-5065	113	9	system	system	NOUN
ajfa-5065	113	10	5.1.1	5.1.1	NOUN
ajfa-5065	113	11	april	april	PROPN
ajfa-5065	113	12	1973	1973	NUM
ajfa-5065	113	13	:	:	PUNCT
ajfa-5065	113	14	uk	uk	PROPN
ajfa-5065	113	15	introduces	introduce	VERB
ajfa-5065	113	16	vat	vat	NOUN
ajfa-5065	113	17	at	at	ADP
ajfa-5065	113	18	10	10	NUM
ajfa-5065	113	19	%	%	NOUN
ajfa-5065	113	20	asian	asian	ADJ
ajfa-5065	113	21	journal	journal	NOUN
ajfa-5065	113	22	of	of	ADP
ajfa-5065	113	23	finance	finance	PROPN
ajfa-5065	113	24	&	&	CCONJ
ajfa-5065	113	25	accounting	accounting	PROPN
ajfa-5065	113	26	issn	issn	PROPN
ajfa-5065	113	27	1946	1946	NUM
ajfa-5065	113	28	-	-	PUNCT
ajfa-5065	113	29	052x	052x	PROPN
ajfa-5065	113	30	2014	2014	NUM
ajfa-5065	113	31	,	,	PUNCT
ajfa-5065	113	32	vol	vol	NOUN
ajfa-5065	113	33	.	.	PROPN
ajfa-5065	113	34	6	6	NUM
ajfa-5065	113	35	,	,	PUNCT
ajfa-5065	113	36	no	no	INTJ
ajfa-5065	113	37	.	.	NOUN
ajfa-5065	113	38	1	1	NUM
ajfa-5065	113	39	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5065	113	40	143	143	NUM
ajfa-5065	113	41	figure	figure	NOUN
ajfa-5065	113	42	1	1	NUM
ajfa-5065	113	43	.	.	PUNCT
ajfa-5065	113	44	uk	uk	PROPN
ajfa-5065	113	45	introduces	introduce	VERB
ajfa-5065	113	46	vat	vat	NOUN
ajfa-5065	113	47	april	april	PROPN
ajfa-5065	113	48	1973	1973	NUM
ajfa-5065	113	49	:	:	PUNCT
ajfa-5065	113	50	cpi	cpi	PROPN
ajfa-5065	113	51	change	change	NOUN
ajfa-5065	113	52	from	from	ADP
ajfa-5065	113	53	same	same	ADJ
ajfa-5065	113	54	month	month	NOUN
ajfa-5065	113	55	prior	prior	ADJ
ajfa-5065	113	56	year	year	NOUN
ajfa-5065	113	57	tables	table	NOUN
ajfa-5065	113	58	1a&b	1a&b	NUM
ajfa-5065	113	59	.	.	PUNCT
ajfa-5065	114	1	uk	uk	PROPN
ajfa-5065	114	2	introduces	introduce	VERB
ajfa-5065	114	3	vat	vat	NOUN
ajfa-5065	114	4	april	april	PROPN
ajfa-5065	114	5	1973	1973	NUM
ajfa-5065	114	6	:	:	PUNCT
ajfa-5065	114	7	cpi	cpi	PROPN
ajfa-5065	114	8	and	and	CCONJ
ajfa-5065	114	9	statistics	statistic	NOUN
ajfa-5065	114	10	jan	jan	PROPN
ajfa-5065	114	11	1973	1973	NUM
ajfa-5065	114	12	feb	feb	PROPN
ajfa-5065	114	13	1973	1973	NUM
ajfa-5065	114	14	mar	mar	PROPN
ajfa-5065	114	15	1973	1973	NUM
ajfa-5065	114	16	apr	apr	NOUN
ajfa-5065	114	17	1973	1973	NUM
ajfa-5065	114	18	may	may	PROPN
ajfa-5065	114	19	1973	1973	NUM
ajfa-5065	114	20	jun	jun	PROPN
ajfa-5065	114	21	1973	1973	NUM
ajfa-5065	114	22	jul	jul	PROPN
ajfa-5065	114	23	1973	1973	NUM
ajfa-5065	114	24	uk	uk	PROPN
ajfa-5065	114	25	8.1	8.1	NUM
ajfa-5065	114	26	8.1	8.1	NUM
ajfa-5065	114	27	8.9	8.9	NUM
ajfa-5065	114	28	8.7	8.7	NUM
ajfa-5065	114	29	9.5	9.5	NUM
ajfa-5065	114	30	9.4	9.4	NUM
ajfa-5065	114	31	9.4	9.4	NUM
ajfa-5065	114	32	us	us	PROPN
ajfa-5065	114	33	3.3	3.3	NUM
ajfa-5065	114	34	3.7	3.7	NUM
ajfa-5065	114	35	4.6	4.6	NUM
ajfa-5065	114	36	5.0	5.0	NUM
ajfa-5065	114	37	5.4	5.4	NUM
ajfa-5065	114	38	6.2	6.2	NUM
ajfa-5065	114	39	5.8	5.8	NUM
ajfa-5065	114	40	can	can	AUX
ajfa-5065	114	41	5.3	5.3	NUM
ajfa-5065	114	42	6.2	6.2	NUM
ajfa-5065	114	43	6.2	6.2	NUM
ajfa-5065	114	44	6.6	6.6	NUM
ajfa-5065	114	45	7.0	7.0	NUM
ajfa-5065	114	46	8.4	8.4	NUM
ajfa-5065	114	47	7.4	7.4	NUM
ajfa-5065	114	48	statistical	statistical	ADJ
ajfa-5065	114	49	results	result	NOUN
ajfa-5065	114	50	model	model	VERB
ajfa-5065	114	51	unstandardized	unstandardized	ADJ
ajfa-5065	114	52	coefficients	coefficient	NOUN
ajfa-5065	114	53	standardized	standardize	VERB
ajfa-5065	114	54	coefficients	coefficient	NOUN
ajfa-5065	114	55	t	t	PROPN
ajfa-5065	114	56	sig	sig	PROPN
ajfa-5065	114	57	.	.	PUNCT
ajfa-5065	115	1	b	b	X
ajfa-5065	115	2	std	std	PROPN
ajfa-5065	115	3	.	.	NOUN
ajfa-5065	115	4	error	error	NOUN
ajfa-5065	115	5	beta	beta	NOUN
ajfa-5065	115	6	1	1	NUM
ajfa-5065	115	7	(	(	PUNCT
ajfa-5065	115	8	constant	constant	ADJ
ajfa-5065	115	9	)	)	PUNCT
ajfa-5065	115	10	.972	.972	NUM
ajfa-5065	115	11	5.995	5.995	NUM
ajfa-5065	115	12	.162	.162	NUM
ajfa-5065	115	13	.882	.882	NUM
ajfa-5065	116	1	uk	uk	PROPN
ajfa-5065	116	2	-.303	-.303	PROPN
ajfa-5065	116	3	.826	.826	PROPN
ajfa-5065	117	1	-.352	-.352	PROPN
ajfa-5065	117	2	-.367	-.367	PROPN
ajfa-5065	117	3	.738	.738	NUM
ajfa-5065	117	4	us	we	PRON
ajfa-5065	117	5	.868	.868	NUM
ajfa-5065	117	6	.854	.854	NUM
ajfa-5065	117	7	1.687	1.687	NUM
ajfa-5065	117	8	1.017	1.017	NUM
ajfa-5065	117	9	.384	.384	NUM
ajfa-5065	117	10	can	can	AUX
ajfa-5065	117	11	-.285	-.285	PROPN
ajfa-5065	117	12	.554	.554	NUM
ajfa-5065	118	1	-.520	-.520	PROPN
ajfa-5065	118	2	-.514	-.514	NOUN
ajfa-5065	118	3	.643	.643	NUM
ajfa-5065	118	4	r2	r2	NOUN
ajfa-5065	118	5	=	=	NOUN
ajfa-5065	118	6	0.772	0.772	NUM
ajfa-5065	118	7	there	there	PRON
ajfa-5065	118	8	is	be	VERB
ajfa-5065	118	9	little	little	ADJ
ajfa-5065	118	10	evidence	evidence	NOUN
ajfa-5065	118	11	that	that	SCONJ
ajfa-5065	118	12	the	the	DET
ajfa-5065	118	13	introduction	introduction	NOUN
ajfa-5065	118	14	of	of	ADP
ajfa-5065	118	15	vat	vat	NOUN
ajfa-5065	118	16	in	in	ADP
ajfa-5065	118	17	the	the	DET
ajfa-5065	118	18	united	united	PROPN
ajfa-5065	118	19	kingdom	kingdom	PROPN
ajfa-5065	118	20	had	have	AUX
ajfa-5065	118	21	an	an	DET
ajfa-5065	118	22	effect	effect	NOUN
ajfa-5065	118	23	on	on	ADP
ajfa-5065	118	24	the	the	DET
ajfa-5065	118	25	country	country	NOUN
ajfa-5065	118	26	’s	’s	PART
ajfa-5065	118	27	inflation	inflation	NOUN
ajfa-5065	118	28	rate	rate	NOUN
ajfa-5065	118	29	.	.	PUNCT
ajfa-5065	119	1	although	although	SCONJ
ajfa-5065	119	2	the	the	DET
ajfa-5065	119	3	graph	graph	NOUN
ajfa-5065	119	4	shows	show	VERB
ajfa-5065	119	5	that	that	SCONJ
ajfa-5065	119	6	there	there	PRON
ajfa-5065	119	7	was	be	VERB
ajfa-5065	119	8	a	a	DET
ajfa-5065	119	9	modest	modest	ADJ
ajfa-5065	119	10	increase	increase	NOUN
ajfa-5065	119	11	,	,	PUNCT
ajfa-5065	119	12	this	this	PRON
ajfa-5065	119	13	was	be	AUX
ajfa-5065	119	14	no	no	ADV
ajfa-5065	119	15	different	different	ADJ
ajfa-5065	119	16	from	from	ADP
ajfa-5065	119	17	the	the	DET
ajfa-5065	119	18	control	control	NOUN
ajfa-5065	119	19	countries	country	NOUN
ajfa-5065	119	20	of	of	ADP
ajfa-5065	119	21	canada	canada	PROPN
ajfa-5065	119	22	and	and	CCONJ
ajfa-5065	119	23	the	the	DET
ajfa-5065	119	24	us	us	PROPN
ajfa-5065	119	25	,	,	PUNCT
ajfa-5065	119	26	and	and	CCONJ
ajfa-5065	119	27	was	be	AUX
ajfa-5065	119	28	statistically	statistically	ADV
ajfa-5065	119	29	insignificant	insignificant	ADJ
ajfa-5065	119	30	.	.	PUNCT
ajfa-5065	120	1	part	part	NOUN
ajfa-5065	120	2	of	of	ADP
ajfa-5065	120	3	the	the	DET
ajfa-5065	120	4	reason	reason	NOUN
ajfa-5065	120	5	for	for	ADP
ajfa-5065	120	6	this	this	PRON
ajfa-5065	120	7	could	could	AUX
ajfa-5065	120	8	be	be	AUX
ajfa-5065	120	9	that	that	SCONJ
ajfa-5065	120	10	the	the	DET
ajfa-5065	120	11	vat	vat	NOUN
ajfa-5065	120	12	replace	replace	VERB
ajfa-5065	120	13	the	the	DET
ajfa-5065	120	14	existing	exist	VERB
ajfa-5065	120	15	purchase	purchase	NOUN
ajfa-5065	120	16	tax	tax	NOUN
ajfa-5065	120	17	.	.	PUNCT
ajfa-5065	121	1	however	however	ADV
ajfa-5065	121	2	,	,	PUNCT
ajfa-5065	121	3	this	this	PRON
ajfa-5065	121	4	can	can	AUX
ajfa-5065	121	5	be	be	AUX
ajfa-5065	121	6	contrasted	contrast	VERB
ajfa-5065	121	7	with	with	ADP
ajfa-5065	121	8	the	the	DET
ajfa-5065	121	9	change	change	NOUN
ajfa-5065	121	10	of	of	ADP
ajfa-5065	121	11	cpi	cpi	PROPN
ajfa-5065	121	12	in	in	ADP
ajfa-5065	121	13	canada	canada	PROPN
ajfa-5065	121	14	when	when	SCONJ
ajfa-5065	121	15	that	that	DET
ajfa-5065	121	16	country	country	NOUN
ajfa-5065	121	17	introduced	introduce	VERB
ajfa-5065	121	18	its	its	PRON
ajfa-5065	121	19	goods	good	NOUN
ajfa-5065	121	20	and	and	CCONJ
ajfa-5065	121	21	services	service	NOUN
ajfa-5065	121	22	tax	tax	NOUN
ajfa-5065	121	23	,	,	PUNCT
ajfa-5065	121	24	below	below	ADV
ajfa-5065	121	25	.	.	PUNCT
ajfa-5065	122	1	asian	asian	ADJ
ajfa-5065	122	2	journal	journal	PROPN
ajfa-5065	122	3	of	of	ADP
ajfa-5065	122	4	finance	finance	PROPN
ajfa-5065	122	5	&	&	CCONJ
ajfa-5065	122	6	accounting	accounting	PROPN
ajfa-5065	122	7	issn	issn	PROPN
ajfa-5065	122	8	1946	1946	NUM
ajfa-5065	122	9	-	-	PUNCT
ajfa-5065	122	10	052x	052x	PROPN
ajfa-5065	122	11	2014	2014	NUM
ajfa-5065	122	12	,	,	PUNCT
ajfa-5065	122	13	vol	vol	NOUN
ajfa-5065	122	14	.	.	PROPN
ajfa-5065	123	1	6	6	NUM
ajfa-5065	123	2	,	,	PUNCT
ajfa-5065	123	3	no	no	INTJ
ajfa-5065	123	4	.	.	NOUN
ajfa-5065	123	5	1	1	NUM
ajfa-5065	123	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5065	123	7	144	144	NUM
ajfa-5065	123	8	5.1.2	5.1.2	NUM
ajfa-5065	123	9	.	.	PUNCT
ajfa-5065	124	1	january	january	PROPN
ajfa-5065	124	2	1991	1991	NUM
ajfa-5065	124	3	canada	canada	PROPN
ajfa-5065	124	4	introduces	introduce	VERB
ajfa-5065	124	5	gst	gst	NOUN
ajfa-5065	124	6	at	at	ADP
ajfa-5065	124	7	7	7	NUM
ajfa-5065	124	8	%	%	NOUN
ajfa-5065	124	9	figure	figure	NOUN
ajfa-5065	124	10	2	2	NUM
ajfa-5065	124	11	.	.	PUNCT
ajfa-5065	124	12	canada	canada	PROPN
ajfa-5065	124	13	introduces	introduce	VERB
ajfa-5065	124	14	gst	gst	PROPN
ajfa-5065	124	15	january	january	PROPN
ajfa-5065	124	16	1991	1991	NUM
ajfa-5065	124	17	:	:	PUNCT
ajfa-5065	124	18	cpi	cpi	PROPN
ajfa-5065	124	19	change	change	NOUN
ajfa-5065	124	20	from	from	ADP
ajfa-5065	124	21	same	same	ADJ
ajfa-5065	124	22	month	month	NOUN
ajfa-5065	124	23	prior	prior	ADJ
ajfa-5065	124	24	year	year	NOUN
ajfa-5065	124	25	tables	table	NOUN
ajfa-5065	124	26	2a&b	2a&b	NUM
ajfa-5065	124	27	.	.	PUNCT
ajfa-5065	125	1	canada	canada	PROPN
ajfa-5065	125	2	introduces	introduce	VERB
ajfa-5065	125	3	gst	gst	PROPN
ajfa-5065	125	4	january	january	PROPN
ajfa-5065	125	5	1991	1991	NUM
ajfa-5065	125	6	:	:	PUNCT
ajfa-5065	125	7	cpi	cpi	PROPN
ajfa-5065	125	8	and	and	CCONJ
ajfa-5065	125	9	statistics	statistic	NOUN
ajfa-5065	125	10	oct	oct	PROPN
ajfa-5065	125	11	1990	1990	NUM
ajfa-5065	125	12	nov	nov	NOUN
ajfa-5065	125	13	1990	1990	NUM
ajfa-5065	125	14	dec	dec	PROPN
ajfa-5065	125	15	1990	1990	NUM
ajfa-5065	125	16	jan	jan	PROPN
ajfa-5065	125	17	1991	1991	NUM
ajfa-5065	125	18	feb	feb	PROPN
ajfa-5065	125	19	1991	1991	NUM
ajfa-5065	125	20	mar	mar	PROPN
ajfa-5065	125	21	1991	1991	NUM
ajfa-5065	125	22	apr	apr	NOUN
ajfa-5065	125	23	1991	1991	NUM
ajfa-5065	125	24	can	can	AUX
ajfa-5065	125	25	4.8	4.8	NUM
ajfa-5065	125	26	5.1	5.1	NUM
ajfa-5065	125	27	5.0	5.0	NUM
ajfa-5065	125	28	7.0	7.0	NUM
ajfa-5065	125	29	6.3	6.3	NUM
ajfa-5065	125	30	6.3	6.3	NUM
ajfa-5065	125	31	6.3	6.3	NUM
ajfa-5065	125	32	uk	uk	PROPN
ajfa-5065	125	33	10.9	10.9	NUM
ajfa-5065	125	34	9.8	9.8	NUM
ajfa-5065	125	35	9.3	9.3	NUM
ajfa-5065	125	36	9.0	9.0	NUM
ajfa-5065	125	37	8.9	8.9	NUM
ajfa-5065	125	38	8.3	8.3	NUM
ajfa-5065	125	39	6.4	6.4	NUM
ajfa-5065	125	40	us	us	PROPN
ajfa-5065	125	41	6.3	6.3	NUM
ajfa-5065	125	42	6.3	6.3	NUM
ajfa-5065	125	43	6.1	6.1	NUM
ajfa-5065	125	44	5.7	5.7	NUM
ajfa-5065	125	45	5.4	5.4	NUM
ajfa-5065	125	46	5.0	5.0	NUM
ajfa-5065	125	47	4.8	4.8	NUM
ajfa-5065	125	48	statistical	statistical	ADJ
ajfa-5065	125	49	results	result	NOUN
ajfa-5065	125	50	model	model	VERB
ajfa-5065	125	51	unstandardized	unstandardized	ADJ
ajfa-5065	125	52	coefficients	coefficient	NOUN
ajfa-5065	125	53	standardized	standardize	VERB
ajfa-5065	125	54	coefficients	coefficient	NOUN
ajfa-5065	125	55	t	t	PROPN
ajfa-5065	125	56	sig	sig	PROPN
ajfa-5065	125	57	.	.	PUNCT
ajfa-5065	126	1	b	b	X
ajfa-5065	126	2	std	std	PROPN
ajfa-5065	126	3	.	.	NOUN
ajfa-5065	126	4	error	error	NOUN
ajfa-5065	126	5	beta	beta	NOUN
ajfa-5065	126	6	1	1	NUM
ajfa-5065	126	7	(	(	PUNCT
ajfa-5065	126	8	constant	constant	ADJ
ajfa-5065	126	9	)	)	PUNCT
ajfa-5065	126	10	.485	.485	NUM
ajfa-5065	126	11	.685	.685	NUM
ajfa-5065	126	12	.708	.708	NUM
ajfa-5065	126	13	.530	.530	NUM
ajfa-5065	127	1	uk	uk	PROPN
ajfa-5065	127	2	.097	.097	NUM
ajfa-5065	127	3	.046	.046	NUM
ajfa-5065	127	4	.251	.251	NUM
ajfa-5065	127	5	2.089	2.089	NUM
ajfa-5065	127	6	.128	.128	NUM
ajfa-5065	128	1	us	us	PROPN
ajfa-5065	129	1	-.551	-.551	PROPN
ajfa-5065	129	2	.119	.119	NUM
ajfa-5065	130	1	-.647	-.647	PROPN
ajfa-5065	130	2	-4.613	-4.613	PROPN
ajfa-5065	130	3	.019	.019	NUM
ajfa-5065	130	4	can	can	AUX
ajfa-5065	130	5	.401	.401	NUM
ajfa-5065	130	6	.054	.054	NUM
ajfa-5065	130	7	.625	.625	NUM
ajfa-5065	130	8	7.466	7.466	NUM
ajfa-5065	130	9	.005	.005	NUM
ajfa-5065	130	10	r2	r2	NOUN
ajfa-5065	130	11	=	=	PUNCT
ajfa-5065	130	12	0.991	0.991	NUM
ajfa-5065	130	13	when	when	SCONJ
ajfa-5065	130	14	canada	canada	PROPN
ajfa-5065	130	15	introduced	introduce	VERB
ajfa-5065	130	16	of	of	ADP
ajfa-5065	130	17	the	the	DET
ajfa-5065	130	18	goods	good	NOUN
ajfa-5065	130	19	and	and	CCONJ
ajfa-5065	130	20	services	service	NOUN
ajfa-5065	130	21	tax	tax	NOUN
ajfa-5065	130	22	(	(	PUNCT
ajfa-5065	130	23	gst	gst	NOUN
ajfa-5065	130	24	)	)	PUNCT
ajfa-5065	130	25	in	in	ADP
ajfa-5065	130	26	january	january	PROPN
ajfa-5065	130	27	1991	1991	NUM
ajfa-5065	130	28	,	,	PUNCT
ajfa-5065	130	29	the	the	DET
ajfa-5065	130	30	change	change	NOUN
ajfa-5065	130	31	in	in	ADP
ajfa-5065	130	32	the	the	DET
ajfa-5065	130	33	rate	rate	NOUN
ajfa-5065	130	34	of	of	ADP
ajfa-5065	130	35	cpi	cpi	PROPN
ajfa-5065	130	36	(	(	PUNCT
ajfa-5065	130	37	from	from	ADP
ajfa-5065	130	38	the	the	DET
ajfa-5065	130	39	prior	prior	ADJ
ajfa-5065	130	40	year	year	NOUN
ajfa-5065	130	41	)	)	PUNCT
ajfa-5065	130	42	increased	increase	VERB
ajfa-5065	130	43	from	from	ADP
ajfa-5065	130	44	5.0	5.0	NUM
ajfa-5065	130	45	%	%	NOUN
ajfa-5065	130	46	to	to	PART
ajfa-5065	130	47	7.0	7.0	NUM
ajfa-5065	130	48	%	%	NOUN
ajfa-5065	130	49	.	.	PUNCT
ajfa-5065	131	1	this	this	DET
ajfa-5065	131	2	increase	increase	NOUN
ajfa-5065	131	3	was	be	AUX
ajfa-5065	131	4	statistically	statistically	ADV
ajfa-5065	131	5	significant	significant	ADJ
ajfa-5065	131	6	.	.	PUNCT
ajfa-5065	132	1	the	the	DET
ajfa-5065	132	2	cpi	cpi	PROPN
ajfa-5065	132	3	in	in	ADP
ajfa-5065	132	4	the	the	DET
ajfa-5065	132	5	control	control	NOUN
ajfa-5065	132	6	countries	country	NOUN
ajfa-5065	132	7	,	,	PUNCT
ajfa-5065	132	8	the	the	DET
ajfa-5065	132	9	us	us	PROPN
ajfa-5065	132	10	and	and	CCONJ
ajfa-5065	132	11	the	the	DET
ajfa-5065	132	12	uk	uk	PROPN
ajfa-5065	132	13	,	,	PUNCT
ajfa-5065	132	14	decreased	decrease	VERB
ajfa-5065	132	15	at	at	ADP
ajfa-5065	132	16	this	this	DET
ajfa-5065	132	17	time	time	NOUN
ajfa-5065	132	18	.	.	PUNCT
ajfa-5065	133	1	the	the	DET
ajfa-5065	133	2	goods	good	NOUN
ajfa-5065	133	3	and	and	CCONJ
ajfa-5065	133	4	services	service	NOUN
ajfa-5065	133	5	tax	tax	NOUN
ajfa-5065	133	6	replaced	replace	VERB
ajfa-5065	133	7	the	the	DET
ajfa-5065	133	8	manufacturer	manufacturer	NOUN
ajfa-5065	133	9	’s	’s	PART
ajfa-5065	133	10	sales	sale	NOUN
ajfa-5065	133	11	tax	tax	NOUN
ajfa-5065	133	12	(	(	PUNCT
ajfa-5065	133	13	mst	mst	PROPN
ajfa-5065	133	14	)	)	PUNCT
ajfa-5065	133	15	,	,	PUNCT
ajfa-5065	133	16	which	which	PRON
ajfa-5065	133	17	was	be	AUX
ajfa-5065	133	18	first	first	ADV
ajfa-5065	133	19	introduced	introduce	VERB
ajfa-5065	133	20	in	in	ADP
ajfa-5065	133	21	1924	1924	NUM
ajfa-5065	133	22	.	.	PUNCT
ajfa-5065	134	1	thus	thus	ADV
ajfa-5065	134	2	,	,	PUNCT
ajfa-5065	134	3	the	the	DET
ajfa-5065	134	4	results	result	NOUN
ajfa-5065	134	5	for	for	ADP
ajfa-5065	134	6	canada	canada	PROPN
ajfa-5065	134	7	are	be	AUX
ajfa-5065	134	8	different	different	ADJ
ajfa-5065	134	9	from	from	ADP
ajfa-5065	134	10	those	those	PRON
ajfa-5065	134	11	of	of	ADP
ajfa-5065	134	12	the	the	DET
ajfa-5065	134	13	uk	uk	PROPN
ajfa-5065	134	14	,	,	PUNCT
ajfa-5065	134	15	when	when	SCONJ
ajfa-5065	134	16	it	it	PRON
ajfa-5065	134	17	introduced	introduce	VERB
ajfa-5065	134	18	its	its	PRON
ajfa-5065	134	19	vat	vat	NOUN
ajfa-5065	134	20	,	,	PUNCT
ajfa-5065	134	21	above	above	ADV
ajfa-5065	134	22	.	.	PUNCT
ajfa-5065	135	1	asian	asian	ADJ
ajfa-5065	135	2	journal	journal	PROPN
ajfa-5065	135	3	of	of	ADP
ajfa-5065	135	4	finance	finance	PROPN
ajfa-5065	135	5	&	&	CCONJ
ajfa-5065	135	6	accounting	accounting	PROPN
ajfa-5065	135	7	issn	issn	PROPN
ajfa-5065	135	8	1946	1946	NUM
ajfa-5065	135	9	-	-	PUNCT
ajfa-5065	135	10	052x	052x	PROPN
ajfa-5065	135	11	2014	2014	NUM
ajfa-5065	135	12	,	,	PUNCT
ajfa-5065	135	13	vol	vol	NOUN
ajfa-5065	135	14	.	.	PROPN
ajfa-5065	136	1	6	6	NUM
ajfa-5065	136	2	,	,	PUNCT
ajfa-5065	136	3	no	no	INTJ
ajfa-5065	136	4	.	.	NOUN
ajfa-5065	136	5	1	1	NUM
ajfa-5065	136	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	136	7	145	145	NUM
ajfa-5065	136	8	5.2	5.2	NUM
ajfa-5065	136	9	changes	change	NOUN
ajfa-5065	136	10	in	in	ADP
ajfa-5065	136	11	the	the	DET
ajfa-5065	136	12	rate	rate	NOUN
ajfa-5065	136	13	of	of	ADP
ajfa-5065	136	14	vat	vat	NOUN
ajfa-5065	136	15	:	:	PUNCT
ajfa-5065	136	16	uk	uk	PROPN
ajfa-5065	136	17	5.2.1	5.2.1	NUM
ajfa-5065	136	18	july	july	PROPN
ajfa-5065	136	19	1974	1974	NUM
ajfa-5065	136	20	uk	uk	PROPN
ajfa-5065	136	21	decreases	decrease	VERB
ajfa-5065	136	22	vat	vat	NOUN
ajfa-5065	136	23	to	to	ADP
ajfa-5065	136	24	8	8	NUM
ajfa-5065	136	25	%	%	NOUN
ajfa-5065	136	26	figure	figure	NOUN
ajfa-5065	136	27	3	3	X
ajfa-5065	136	28	.	.	X
ajfa-5065	136	29	uk	uk	PROPN
ajfa-5065	136	30	decreases	decrease	VERB
ajfa-5065	136	31	vat	vat	NOUN
ajfa-5065	136	32	to	to	ADP
ajfa-5065	136	33	8	8	NUM
ajfa-5065	136	34	%	%	NOUN
ajfa-5065	136	35	july	july	PROPN
ajfa-5065	136	36	1974	1974	NUM
ajfa-5065	136	37	:	:	PUNCT
ajfa-5065	136	38	cpi	cpi	PROPN
ajfa-5065	136	39	change	change	NOUN
ajfa-5065	136	40	from	from	ADP
ajfa-5065	136	41	same	same	ADJ
ajfa-5065	136	42	month	month	NOUN
ajfa-5065	136	43	prior	prior	ADJ
ajfa-5065	136	44	year	year	NOUN
ajfa-5065	136	45	tables	table	NOUN
ajfa-5065	136	46	3a&b	3a&b	NUM
ajfa-5065	136	47	.	.	PUNCT
ajfa-5065	137	1	uk	uk	PROPN
ajfa-5065	137	2	decreases	decrease	VERB
ajfa-5065	137	3	vat	vat	NOUN
ajfa-5065	137	4	to	to	ADP
ajfa-5065	137	5	8	8	NUM
ajfa-5065	137	6	%	%	NOUN
ajfa-5065	137	7	july	july	PROPN
ajfa-5065	137	8	1974	1974	NUM
ajfa-5065	137	9	:	:	PUNCT
ajfa-5065	137	10	cpi	cpi	PROPN
ajfa-5065	137	11	and	and	CCONJ
ajfa-5065	137	12	statistics	statistics	PROPN
ajfa-5065	137	13	apr	apr	PROPN
ajfa-5065	137	14	1974	1974	NUM
ajfa-5065	137	15	may	may	PROPN
ajfa-5065	137	16	1974	1974	NUM
ajfa-5065	137	17	jun	jun	PROPN
ajfa-5065	137	18	1974	1974	NUM
ajfa-5065	137	19	jul	jul	PROPN
ajfa-5065	137	20	1974	1974	NUM
ajfa-5065	137	21	aug	aug	PROPN
ajfa-5065	137	22	1974	1974	NUM
ajfa-5065	137	23	sep	sep	PROPN
ajfa-5065	137	24	1974	1974	NUM
ajfa-5065	137	25	oct	oct	PROPN
ajfa-5065	137	26	1974	1974	NUM
ajfa-5065	137	27	uk	uk	PROPN
ajfa-5065	137	28	15.3	15.3	NUM
ajfa-5065	137	29	15.9	15.9	NUM
ajfa-5065	137	30	16.5	16.5	NUM
ajfa-5065	137	31	17.3	17.3	NUM
ajfa-5065	137	32	16.4	16.4	NUM
ajfa-5065	137	33	17.0	17.0	NUM
ajfa-5065	137	34	17.4	17.4	NUM
ajfa-5065	137	35	us	us	PROPN
ajfa-5065	137	36	10.3	10.3	NUM
ajfa-5065	137	37	10.6	10.6	NUM
ajfa-5065	137	38	10.9	10.9	NUM
ajfa-5065	137	39	11.7	11.7	NUM
ajfa-5065	137	40	10.7	10.7	NUM
ajfa-5065	137	41	12.2	12.2	NUM
ajfa-5065	137	42	12.1	12.1	NUM
ajfa-5065	137	43	can	can	AUX
ajfa-5065	137	44	9.9	9.9	NUM
ajfa-5065	137	45	11.5	11.5	NUM
ajfa-5065	137	46	11.4	11.4	NUM
ajfa-5065	137	47	11.3	11.3	NUM
ajfa-5065	137	48	10.7	10.7	NUM
ajfa-5065	137	49	11.1	11.1	NUM
ajfa-5065	137	50	11.8	11.8	NUM
ajfa-5065	137	51	statistical	statistical	ADJ
ajfa-5065	137	52	results	result	NOUN
ajfa-5065	137	53	model	model	VERB
ajfa-5065	137	54	unstandardized	unstandardized	ADJ
ajfa-5065	137	55	coefficients	coefficient	NOUN
ajfa-5065	137	56	standardized	standardize	VERB
ajfa-5065	137	57	coefficients	coefficient	NOUN
ajfa-5065	137	58	t	t	PROPN
ajfa-5065	137	59	sig	sig	PROPN
ajfa-5065	137	60	.	.	PUNCT
ajfa-5065	138	1	b	b	X
ajfa-5065	138	2	std	std	PROPN
ajfa-5065	138	3	.	.	NOUN
ajfa-5065	138	4	error	error	NOUN
ajfa-5065	138	5	beta	beta	NOUN
ajfa-5065	138	6	1	1	NUM
ajfa-5065	138	7	(	(	PUNCT
ajfa-5065	138	8	constant	constant	ADJ
ajfa-5065	138	9	)	)	PUNCT
ajfa-5065	138	10	-8.188	-8.188	PUNCT
ajfa-5065	138	11	3.648	3.648	NUM
ajfa-5065	138	12	-2.244	-2.244	NUM
ajfa-5065	138	13	.111	.111	NUM
ajfa-5065	138	14	uk	uk	PROPN
ajfa-5065	138	15	.880	.880	NUM
ajfa-5065	138	16	.518	.518	NUM
ajfa-5065	138	17	1.215	1.215	NUM
ajfa-5065	138	18	1.699	1.699	NUM
ajfa-5065	138	19	.188	.188	NUM
ajfa-5065	138	20	us	us	PROPN
ajfa-5065	138	21	-.012	-.012	PROPN
ajfa-5065	138	22	.426	.426	NUM
ajfa-5065	138	23	-.018	-.018	PUNCT
ajfa-5065	138	24	-.029	-.029	PROPN
ajfa-5065	138	25	.979	.979	NUM
ajfa-5065	138	26	can	can	AUX
ajfa-5065	138	27	-.510	-.510	VERB
ajfa-5065	138	28	.320	.320	NUM
ajfa-5065	139	1	-.597	-.597	CCONJ
ajfa-5065	139	2	-1.594	-1.594	NUM
ajfa-5065	139	3	.209	.209	NUM
ajfa-5065	139	4	r2	r2	PROPN
ajfa-5065	139	5	=	=	PUNCT
ajfa-5065	139	6	0.794	0.794	NUM
ajfa-5065	140	1	when	when	SCONJ
ajfa-5065	140	2	the	the	DET
ajfa-5065	140	3	uk	uk	PROPN
ajfa-5065	140	4	lowered	lower	VERB
ajfa-5065	140	5	the	the	DET
ajfa-5065	140	6	rate	rate	NOUN
ajfa-5065	140	7	of	of	ADP
ajfa-5065	140	8	vat	vat	NOUN
ajfa-5065	140	9	to	to	ADP
ajfa-5065	140	10	8	8	NUM
ajfa-5065	140	11	%	%	NOUN
ajfa-5065	140	12	,	,	PUNCT
ajfa-5065	140	13	there	there	PRON
ajfa-5065	140	14	was	be	VERB
ajfa-5065	140	15	an	an	DET
ajfa-5065	140	16	increase	increase	NOUN
ajfa-5065	140	17	in	in	ADP
ajfa-5065	140	18	the	the	DET
ajfa-5065	140	19	rate	rate	NOUN
ajfa-5065	140	20	of	of	ADP
ajfa-5065	140	21	cpi	cpi	PROPN
ajfa-5065	140	22	(	(	PUNCT
ajfa-5065	140	23	from	from	ADP
ajfa-5065	140	24	the	the	DET
ajfa-5065	140	25	previous	previous	ADJ
ajfa-5065	140	26	year	year	NOUN
ajfa-5065	140	27	)	)	PUNCT
ajfa-5065	140	28	to	to	ADP
ajfa-5065	140	29	july	july	PROPN
ajfa-5065	140	30	and	and	CCONJ
ajfa-5065	140	31	then	then	ADV
ajfa-5065	140	32	a	a	DET
ajfa-5065	140	33	decrease	decrease	NOUN
ajfa-5065	140	34	in	in	ADP
ajfa-5065	140	35	the	the	DET
ajfa-5065	140	36	month	month	NOUN
ajfa-5065	140	37	following	follow	VERB
ajfa-5065	140	38	the	the	DET
ajfa-5065	140	39	change	change	NOUN
ajfa-5065	140	40	.	.	PUNCT
ajfa-5065	141	1	this	this	DET
ajfa-5065	141	2	decrease	decrease	NOUN
ajfa-5065	141	3	was	be	AUX
ajfa-5065	141	4	not	not	PART
ajfa-5065	141	5	sustained	sustain	VERB
ajfa-5065	141	6	.	.	PUNCT
ajfa-5065	142	1	overall	overall	ADJ
ajfa-5065	142	2	the	the	DET
ajfa-5065	142	3	graph	graph	NOUN
ajfa-5065	142	4	shows	show	VERB
ajfa-5065	142	5	a	a	DET
ajfa-5065	142	6	trend	trend	NOUN
ajfa-5065	142	7	of	of	ADP
ajfa-5065	142	8	increasing	increase	VERB
ajfa-5065	142	9	rates	rate	NOUN
ajfa-5065	142	10	of	of	ADP
ajfa-5065	142	11	inflation	inflation	NOUN
ajfa-5065	142	12	.	.	PUNCT
ajfa-5065	143	1	it	it	PRON
ajfa-5065	143	2	is	be	AUX
ajfa-5065	143	3	possible	possible	ADJ
ajfa-5065	143	4	that	that	SCONJ
ajfa-5065	143	5	the	the	DET
ajfa-5065	143	6	effect	effect	NOUN
ajfa-5065	143	7	of	of	ADP
ajfa-5065	143	8	the	the	DET
ajfa-5065	143	9	change	change	NOUN
ajfa-5065	143	10	was	be	AUX
ajfa-5065	143	11	manifested	manifest	VERB
ajfa-5065	143	12	for	for	ADP
ajfa-5065	143	13	the	the	DET
ajfa-5065	143	14	month	month	NOUN
ajfa-5065	143	15	following	follow	VERB
ajfa-5065	143	16	the	the	DET
ajfa-5065	143	17	change	change	NOUN
ajfa-5065	143	18	.	.	PUNCT
ajfa-5065	144	1	asian	asian	ADJ
ajfa-5065	144	2	journal	journal	PROPN
ajfa-5065	144	3	of	of	ADP
ajfa-5065	144	4	finance	finance	PROPN
ajfa-5065	144	5	&	&	CCONJ
ajfa-5065	144	6	accounting	accounting	PROPN
ajfa-5065	144	7	issn	issn	PROPN
ajfa-5065	144	8	1946	1946	NUM
ajfa-5065	144	9	-	-	PUNCT
ajfa-5065	144	10	052x	052x	PROPN
ajfa-5065	144	11	2014	2014	NUM
ajfa-5065	144	12	,	,	PUNCT
ajfa-5065	144	13	vol	vol	NOUN
ajfa-5065	144	14	.	.	PROPN
ajfa-5065	145	1	6	6	NUM
ajfa-5065	145	2	,	,	PUNCT
ajfa-5065	145	3	no	no	INTJ
ajfa-5065	145	4	.	.	NOUN
ajfa-5065	145	5	1	1	NUM
ajfa-5065	145	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	145	7	146	146	NUM
ajfa-5065	145	8	this	this	PRON
ajfa-5065	145	9	seems	seem	VERB
ajfa-5065	145	10	to	to	PART
ajfa-5065	145	11	be	be	AUX
ajfa-5065	145	12	logical	logical	ADJ
ajfa-5065	145	13	as	as	SCONJ
ajfa-5065	145	14	prices	price	NOUN
ajfa-5065	145	15	would	would	AUX
ajfa-5065	145	16	have	have	AUX
ajfa-5065	145	17	dropped	drop	VERB
ajfa-5065	145	18	after	after	ADP
ajfa-5065	145	19	the	the	DET
ajfa-5065	145	20	change	change	NOUN
ajfa-5065	145	21	.	.	PUNCT
ajfa-5065	146	1	however	however	ADV
ajfa-5065	146	2	,	,	PUNCT
ajfa-5065	146	3	statistically	statistically	ADV
ajfa-5065	146	4	the	the	DET
ajfa-5065	146	5	results	result	NOUN
ajfa-5065	146	6	are	be	AUX
ajfa-5065	146	7	insignificant	insignificant	ADJ
ajfa-5065	146	8	.	.	PUNCT
ajfa-5065	147	1	5.2.2	5.2.2	NUM
ajfa-5065	147	2	may	may	PROPN
ajfa-5065	147	3	1975	1975	NUM
ajfa-5065	147	4	uk	uk	PROPN
ajfa-5065	147	5	introduces	introduce	VERB
ajfa-5065	147	6	higher	high	ADJ
ajfa-5065	147	7	rate	rate	NOUN
ajfa-5065	147	8	of	of	ADP
ajfa-5065	147	9	25	25	NUM
ajfa-5065	147	10	%	%	NOUN
ajfa-5065	147	11	for	for	ADP
ajfa-5065	147	12	luxury	luxury	NOUN
ajfa-5065	147	13	goods	good	NOUN
ajfa-5065	147	14	figure	figure	NOUN
ajfa-5065	147	15	4	4	NUM
ajfa-5065	147	16	.	.	X
ajfa-5065	147	17	uk	uk	PROPN
ajfa-5065	147	18	introduces	introduce	VERB
ajfa-5065	147	19	higher	high	ADJ
ajfa-5065	147	20	rate	rate	NOUN
ajfa-5065	147	21	of	of	ADP
ajfa-5065	147	22	25	25	NUM
ajfa-5065	147	23	%	%	NOUN
ajfa-5065	147	24	for	for	ADP
ajfa-5065	147	25	luxury	luxury	NOUN
ajfa-5065	147	26	goods	good	NOUN
ajfa-5065	147	27	may	may	AUX
ajfa-5065	147	28	1975	1975	NUM
ajfa-5065	147	29	:	:	PUNCT
ajfa-5065	147	30	cpi	cpi	PROPN
ajfa-5065	147	31	change	change	NOUN
ajfa-5065	147	32	from	from	ADP
ajfa-5065	147	33	same	same	ADJ
ajfa-5065	147	34	month	month	NOUN
ajfa-5065	147	35	prior	prior	ADJ
ajfa-5065	147	36	year	year	NOUN
ajfa-5065	147	37	tables	table	NOUN
ajfa-5065	147	38	4a&b	4a&b	NOUN
ajfa-5065	147	39	.	.	PUNCT
ajfa-5065	148	1	uk	uk	PROPN
ajfa-5065	148	2	introduces	introduce	VERB
ajfa-5065	148	3	higher	high	ADJ
ajfa-5065	148	4	rate	rate	NOUN
ajfa-5065	148	5	of	of	ADP
ajfa-5065	148	6	25	25	NUM
ajfa-5065	148	7	%	%	NOUN
ajfa-5065	148	8	for	for	ADP
ajfa-5065	148	9	luxury	luxury	NOUN
ajfa-5065	148	10	goods	good	NOUN
ajfa-5065	148	11	may	may	AUX
ajfa-5065	148	12	1975	1975	NUM
ajfa-5065	148	13	:	:	PUNCT
ajfa-5065	148	14	cpi	cpi	PROPN
ajfa-5065	148	15	and	and	CCONJ
ajfa-5065	148	16	statistics	statistics	PROPN
ajfa-5065	148	17	feb	feb	PROPN
ajfa-5065	148	18	1975	1975	NUM
ajfa-5065	148	19	mar	mar	PROPN
ajfa-5065	148	20	1975	1975	NUM
ajfa-5065	148	21	apr	apr	NOUN
ajfa-5065	148	22	1975	1975	NUM
ajfa-5065	148	23	may	may	PROPN
ajfa-5065	148	24	1975	1975	NUM
ajfa-5065	148	25	jun	jun	PROPN
ajfa-5065	148	26	1975	1975	NUM
ajfa-5065	148	27	jul	jul	PROPN
ajfa-5065	148	28	1975	1975	NUM
ajfa-5065	148	29	aug	aug	PROPN
ajfa-5065	148	30	1975	1975	NUM
ajfa-5065	148	31	uk	uk	PROPN
ajfa-5065	148	32	19.9	19.9	NUM
ajfa-5065	148	33	20.9	20.9	NUM
ajfa-5065	148	34	21.5	21.5	NUM
ajfa-5065	148	35	25.0	25.0	NUM
ajfa-5065	148	36	25.9	25.9	NUM
ajfa-5065	148	37	26.4	26.4	NUM
ajfa-5065	148	38	27.0	27.0	NUM
ajfa-5065	148	39	us	we	PRON
ajfa-5065	148	40	11.3	11.3	NUM
ajfa-5065	148	41	10.1	10.1	NUM
ajfa-5065	148	42	10.0	10.0	NUM
ajfa-5065	148	43	9.6	9.6	NUM
ajfa-5065	148	44	9.1	9.1	NUM
ajfa-5065	148	45	9.8	9.8	NUM
ajfa-5065	148	46	8.6	8.6	NUM
ajfa-5065	148	47	can	can	AUX
ajfa-5065	148	48	11.5	11.5	NUM
ajfa-5065	148	49	11.0	11.0	NUM
ajfa-5065	148	50	11.3	11.3	NUM
ajfa-5065	148	51	10.3	10.3	NUM
ajfa-5065	148	52	10.2	10.2	NUM
ajfa-5065	148	53	11.2	11.2	NUM
ajfa-5065	148	54	10.8	10.8	NUM
ajfa-5065	148	55	statistical	statistical	ADJ
ajfa-5065	148	56	results	result	NOUN
ajfa-5065	148	57	model	model	VERB
ajfa-5065	148	58	unstandardized	unstandardized	ADJ
ajfa-5065	148	59	coefficients	coefficient	NOUN
ajfa-5065	148	60	standardized	standardize	VERB
ajfa-5065	148	61	coefficients	coefficient	NOUN
ajfa-5065	148	62	t	t	PROPN
ajfa-5065	148	63	sig	sig	PROPN
ajfa-5065	148	64	.	.	PUNCT
ajfa-5065	149	1	b	b	X
ajfa-5065	149	2	std	std	PROPN
ajfa-5065	149	3	.	.	NOUN
ajfa-5065	149	4	error	error	NOUN
ajfa-5065	149	5	beta	beta	NOUN
ajfa-5065	149	6	1	1	NUM
ajfa-5065	149	7	(	(	PUNCT
ajfa-5065	149	8	constant	constant	ADJ
ajfa-5065	149	9	)	)	PUNCT
ajfa-5065	149	10	-4.026	-4.026	SYM
ajfa-5065	149	11	.863	.863	NUM
ajfa-5065	149	12	-4.662	-4.662	X
ajfa-5065	149	13	.019	.019	NUM
ajfa-5065	149	14	uk	uk	PROPN
ajfa-5065	149	15	.219	.219	NUM
ajfa-5065	149	16	.014	.014	NUM
ajfa-5065	149	17	1.203	1.203	NUM
ajfa-5065	149	18	16.083	16.083	NUM
ajfa-5065	149	19	.001	.001	NUM
ajfa-5065	149	20	us	us	PROPN
ajfa-5065	149	21	.301	.301	NUM
ajfa-5065	149	22	.053	.053	NUM
ajfa-5065	149	23	.478	.478	NUM
ajfa-5065	149	24	5.718	5.718	NUM
ajfa-5065	149	25	.011	.011	NUM
ajfa-5065	149	26	can	can	AUX
ajfa-5065	149	27	-.327	-.327	PROPN
ajfa-5065	149	28	.059	.059	NUM
ajfa-5065	150	1	-.292	-.292	INTJ
ajfa-5065	150	2	-5.497	-5.497	NUM
ajfa-5065	150	3	.012	.012	NUM
ajfa-5065	150	4	r2	r2	PROPN
ajfa-5065	150	5	=	=	PROPN
ajfa-5065	150	6	0.997	0.997	NUM
ajfa-5065	150	7	asian	asian	ADJ
ajfa-5065	150	8	journal	journal	NOUN
ajfa-5065	150	9	of	of	ADP
ajfa-5065	150	10	finance	finance	PROPN
ajfa-5065	150	11	&	&	CCONJ
ajfa-5065	150	12	accounting	accounting	PROPN
ajfa-5065	150	13	issn	issn	PROPN
ajfa-5065	150	14	1946	1946	NUM
ajfa-5065	150	15	-	-	PUNCT
ajfa-5065	150	16	052x	052x	PROPN
ajfa-5065	150	17	2014	2014	NUM
ajfa-5065	150	18	,	,	PUNCT
ajfa-5065	150	19	vol	vol	NOUN
ajfa-5065	150	20	.	.	PROPN
ajfa-5065	150	21	6	6	NUM
ajfa-5065	150	22	,	,	PUNCT
ajfa-5065	150	23	no	no	INTJ
ajfa-5065	150	24	.	.	NOUN
ajfa-5065	150	25	1	1	NUM
ajfa-5065	150	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	150	27	147	147	NUM
ajfa-5065	150	28	there	there	PRON
ajfa-5065	150	29	was	be	VERB
ajfa-5065	150	30	a	a	DET
ajfa-5065	150	31	significant	significant	ADJ
ajfa-5065	150	32	increase	increase	NOUN
ajfa-5065	150	33	in	in	ADP
ajfa-5065	150	34	the	the	DET
ajfa-5065	150	35	rate	rate	NOUN
ajfa-5065	150	36	of	of	ADP
ajfa-5065	150	37	inflation	inflation	NOUN
ajfa-5065	150	38	(	(	PUNCT
ajfa-5065	150	39	form	form	NOUN
ajfa-5065	150	40	21.5	21.5	NUM
ajfa-5065	150	41	%	%	NOUN
ajfa-5065	150	42	to	to	ADP
ajfa-5065	150	43	25.0	25.0	NUM
ajfa-5065	150	44	%	%	NOUN
ajfa-5065	150	45	)	)	PUNCT
ajfa-5065	150	46	,	,	PUNCT
ajfa-5065	150	47	when	when	SCONJ
ajfa-5065	150	48	the	the	DET
ajfa-5065	150	49	uk	uk	PROPN
ajfa-5065	150	50	introduced	introduce	VERB
ajfa-5065	150	51	a	a	DET
ajfa-5065	150	52	higher	high	ADJ
ajfa-5065	150	53	rate	rate	NOUN
ajfa-5065	150	54	of	of	ADP
ajfa-5065	150	55	vat	vat	NOUN
ajfa-5065	150	56	on	on	ADP
ajfa-5065	150	57	“	"	PUNCT
ajfa-5065	150	58	luxury	luxury	NOUN
ajfa-5065	150	59	goods	good	NOUN
ajfa-5065	150	60	”	"	PUNCT
ajfa-5065	150	61	.	.	PUNCT
ajfa-5065	151	1	it	it	PRON
ajfa-5065	151	2	would	would	AUX
ajfa-5065	151	3	seem	seem	VERB
ajfa-5065	151	4	that	that	SCONJ
ajfa-5065	151	5	this	this	DET
ajfa-5065	151	6	increase	increase	NOUN
ajfa-5065	151	7	was	be	AUX
ajfa-5065	151	8	sustained	sustain	VERB
ajfa-5065	151	9	over	over	ADP
ajfa-5065	151	10	the	the	DET
ajfa-5065	151	11	following	follow	VERB
ajfa-5065	151	12	few	few	ADJ
ajfa-5065	151	13	months	month	NOUN
ajfa-5065	151	14	.	.	PUNCT
ajfa-5065	152	1	the	the	DET
ajfa-5065	152	2	price	price	NOUN
ajfa-5065	152	3	of	of	ADP
ajfa-5065	152	4	these	these	DET
ajfa-5065	152	5	luxury	luxury	NOUN
ajfa-5065	152	6	goods	good	NOUN
ajfa-5065	152	7	would	would	AUX
ajfa-5065	152	8	have	have	AUX
ajfa-5065	152	9	risen	rise	VERB
ajfa-5065	152	10	substantially	substantially	ADV
ajfa-5065	152	11	.	.	PUNCT
ajfa-5065	153	1	luxury	luxury	NOUN
ajfa-5065	153	2	goods	good	NOUN
ajfa-5065	153	3	would	would	AUX
ajfa-5065	153	4	have	have	AUX
ajfa-5065	153	5	included	include	VERB
ajfa-5065	153	6	such	such	ADJ
ajfa-5065	153	7	consumer	consumer	NOUN
ajfa-5065	153	8	goods	good	NOUN
ajfa-5065	153	9	as	as	ADP
ajfa-5065	153	10	domestic	domestic	ADJ
ajfa-5065	153	11	electrical	electrical	ADJ
ajfa-5065	153	12	appliances	appliance	NOUN
ajfa-5065	153	13	,	,	PUNCT
ajfa-5065	153	14	radios	radio	NOUN
ajfa-5065	153	15	,	,	PUNCT
ajfa-5065	153	16	tvs	tv	NOUN
ajfa-5065	153	17	and	and	CCONJ
ajfa-5065	153	18	hi	hi	ADJ
ajfa-5065	153	19	-	-	NOUN
ajfa-5065	153	20	fi	fi	NOUN
ajfa-5065	153	21	equipment	equipment	NOUN
ajfa-5065	153	22	,	,	PUNCT
ajfa-5065	153	23	furs	fur	NOUN
ajfa-5065	153	24	and	and	CCONJ
ajfa-5065	153	25	jewellery	jewellery	NOUN
ajfa-5065	153	26	.	.	PUNCT
ajfa-5065	154	1	repairs	repair	NOUN
ajfa-5065	154	2	to	to	ADP
ajfa-5065	154	3	these	these	DET
ajfa-5065	154	4	items	item	NOUN
ajfa-5065	154	5	would	would	AUX
ajfa-5065	154	6	also	also	ADV
ajfa-5065	154	7	have	have	AUX
ajfa-5065	154	8	been	be	AUX
ajfa-5065	154	9	subject	subject	ADJ
ajfa-5065	154	10	to	to	ADP
ajfa-5065	154	11	the	the	DET
ajfa-5065	154	12	higher	high	ADJ
ajfa-5065	154	13	rate	rate	NOUN
ajfa-5065	154	14	tax	tax	NOUN
ajfa-5065	154	15	.	.	PUNCT
ajfa-5065	155	1	thus	thus	ADV
ajfa-5065	155	2	,	,	PUNCT
ajfa-5065	155	3	the	the	DET
ajfa-5065	155	4	introduction	introduction	NOUN
ajfa-5065	155	5	of	of	ADP
ajfa-5065	155	6	a	a	DET
ajfa-5065	155	7	higher	high	ADJ
ajfa-5065	155	8	rate	rate	NOUN
ajfa-5065	155	9	on	on	ADP
ajfa-5065	155	10	luxury	luxury	NOUN
ajfa-5065	155	11	goods	good	NOUN
ajfa-5065	155	12	seems	seem	VERB
ajfa-5065	155	13	to	to	PART
ajfa-5065	155	14	have	have	AUX
ajfa-5065	155	15	had	have	VERB
ajfa-5065	155	16	a	a	DET
ajfa-5065	155	17	material	material	ADJ
ajfa-5065	155	18	effect	effect	NOUN
ajfa-5065	155	19	on	on	ADP
ajfa-5065	155	20	inflation	inflation	NOUN
ajfa-5065	155	21	,	,	PUNCT
ajfa-5065	155	22	causing	cause	VERB
ajfa-5065	155	23	an	an	DET
ajfa-5065	155	24	immediate	immediate	ADJ
ajfa-5065	155	25	and	and	CCONJ
ajfa-5065	155	26	sustained	sustained	ADJ
ajfa-5065	155	27	increase	increase	NOUN
ajfa-5065	155	28	.	.	PUNCT
ajfa-5065	156	1	the	the	DET
ajfa-5065	156	2	control	control	NOUN
ajfa-5065	156	3	countries	country	NOUN
ajfa-5065	156	4	,	,	PUNCT
ajfa-5065	156	5	us	us	PROPN
ajfa-5065	156	6	and	and	CCONJ
ajfa-5065	156	7	canada	canada	PROPN
ajfa-5065	156	8	,	,	PUNCT
ajfa-5065	156	9	showed	show	VERB
ajfa-5065	156	10	fairly	fairly	ADV
ajfa-5065	156	11	stable	stable	ADJ
ajfa-5065	156	12	cpi	cpi	NOUN
ajfa-5065	156	13	rates	rate	NOUN
ajfa-5065	156	14	over	over	ADP
ajfa-5065	156	15	this	this	DET
ajfa-5065	156	16	time	time	NOUN
ajfa-5065	156	17	period	period	NOUN
ajfa-5065	156	18	.	.	PUNCT
ajfa-5065	157	1	5.2.3	5.2.3	NUM
ajfa-5065	157	2	april	april	PROPN
ajfa-5065	157	3	1976	1976	NUM
ajfa-5065	157	4	uk	uk	PROPN
ajfa-5065	157	5	decreases	decrease	VERB
ajfa-5065	157	6	higher	high	ADJ
ajfa-5065	157	7	rate	rate	NOUN
ajfa-5065	157	8	to	to	ADP
ajfa-5065	157	9	12.5	12.5	NUM
ajfa-5065	157	10	%	%	NOUN
ajfa-5065	157	11	figure	figure	NOUN
ajfa-5065	157	12	5	5	NUM
ajfa-5065	157	13	.	.	X
ajfa-5065	157	14	uk	uk	PROPN
ajfa-5065	157	15	decreases	decrease	VERB
ajfa-5065	157	16	higher	high	ADJ
ajfa-5065	157	17	rate	rate	NOUN
ajfa-5065	157	18	to	to	ADP
ajfa-5065	157	19	12.5	12.5	NUM
ajfa-5065	157	20	%	%	NOUN
ajfa-5065	157	21	april	april	PROPN
ajfa-5065	157	22	1976	1976	NUM
ajfa-5065	157	23	:	:	PUNCT
ajfa-5065	157	24	cpi	cpi	PROPN
ajfa-5065	157	25	change	change	NOUN
ajfa-5065	157	26	from	from	ADP
ajfa-5065	157	27	same	same	ADJ
ajfa-5065	157	28	month	month	NOUN
ajfa-5065	157	29	prior	prior	ADJ
ajfa-5065	157	30	year	year	NOUN
ajfa-5065	157	31	tables	table	NOUN
ajfa-5065	157	32	5a&b	5a&b	NUM
ajfa-5065	157	33	.	.	PUNCT
ajfa-5065	158	1	uk	uk	PROPN
ajfa-5065	158	2	decreases	decrease	VERB
ajfa-5065	158	3	higher	high	ADJ
ajfa-5065	158	4	rate	rate	NOUN
ajfa-5065	158	5	to	to	ADP
ajfa-5065	158	6	12.5	12.5	NUM
ajfa-5065	158	7	%	%	NOUN
ajfa-5065	158	8	april	april	PROPN
ajfa-5065	158	9	1976	1976	NUM
ajfa-5065	158	10	:	:	PUNCT
ajfa-5065	158	11	cpi	cpi	PROPN
ajfa-5065	158	12	and	and	CCONJ
ajfa-5065	158	13	statistics	statistic	NOUN
ajfa-5065	158	14	jan	jan	PROPN
ajfa-5065	158	15	1976	1976	NUM
ajfa-5065	158	16	feb	feb	NOUN
ajfa-5065	158	17	1976	1976	NUM
ajfa-5065	158	18	mar	mar	PROPN
ajfa-5065	158	19	1976	1976	NUM
ajfa-5065	158	20	apr	apr	NOUN
ajfa-5065	158	21	1976	1976	NUM
ajfa-5065	158	22	may	may	AUX
ajfa-5065	158	23	1976	1976	NUM
ajfa-5065	158	24	jun	jun	PROPN
ajfa-5065	158	25	1976	1976	NUM
ajfa-5065	158	26	jul	jul	PROPN
ajfa-5065	158	27	1976	1976	NUM
ajfa-5065	158	28	uk	uk	PROPN
ajfa-5065	158	29	22.9	22.9	NUM
ajfa-5065	158	30	23.2	23.2	NUM
ajfa-5065	158	31	21.1	21.1	NUM
ajfa-5065	158	32	19.3	19.3	NUM
ajfa-5065	158	33	15.5	15.5	NUM
ajfa-5065	158	34	13.7	13.7	NUM
ajfa-5065	158	35	13.1	13.1	NUM
ajfa-5065	158	36	us	us	PROPN
ajfa-5065	158	37	6.6	6.6	NUM
ajfa-5065	158	38	6.2	6.2	NUM
ajfa-5065	158	39	6.2	6.2	NUM
ajfa-5065	158	40	6.2	6.2	NUM
ajfa-5065	158	41	6.1	6.1	NUM
ajfa-5065	158	42	6.1	6.1	NUM
ajfa-5065	158	43	5.4	5.4	NUM
ajfa-5065	158	44	can	can	NOUN
ajfa-5065	158	45	9.7	9.7	NUM
ajfa-5065	158	46	9.6	9.6	NUM
ajfa-5065	158	47	9.6	9.6	NUM
ajfa-5065	158	48	8.4	8.4	NUM
ajfa-5065	158	49	8.4	8.4	NUM
ajfa-5065	158	50	7.9	7.9	NUM
ajfa-5065	158	51	6.8	6.8	NUM
ajfa-5065	158	52	asian	asian	ADJ
ajfa-5065	158	53	journal	journal	NOUN
ajfa-5065	158	54	of	of	ADP
ajfa-5065	158	55	finance	finance	PROPN
ajfa-5065	158	56	&	&	CCONJ
ajfa-5065	158	57	accounting	accounting	PROPN
ajfa-5065	158	58	issn	issn	PROPN
ajfa-5065	158	59	1946	1946	NUM
ajfa-5065	158	60	-	-	PUNCT
ajfa-5065	158	61	052x	052x	PROPN
ajfa-5065	158	62	2014	2014	NUM
ajfa-5065	158	63	,	,	PUNCT
ajfa-5065	158	64	vol	vol	NOUN
ajfa-5065	158	65	.	.	PROPN
ajfa-5065	158	66	6	6	NUM
ajfa-5065	158	67	,	,	PUNCT
ajfa-5065	158	68	no	no	INTJ
ajfa-5065	158	69	.	.	NOUN
ajfa-5065	158	70	1	1	NUM
ajfa-5065	158	71	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	158	72	148	148	NUM
ajfa-5065	158	73	statistical	statistical	ADJ
ajfa-5065	158	74	results	result	NOUN
ajfa-5065	158	75	model	model	VERB
ajfa-5065	158	76	unstandardized	unstandardized	ADJ
ajfa-5065	158	77	coefficients	coefficient	NOUN
ajfa-5065	158	78	standardized	standardize	VERB
ajfa-5065	158	79	coefficients	coefficient	NOUN
ajfa-5065	158	80	t	t	PROPN
ajfa-5065	158	81	sig	sig	PROPN
ajfa-5065	158	82	.	.	PUNCT
ajfa-5065	159	1	b	b	X
ajfa-5065	159	2	std	std	PROPN
ajfa-5065	159	3	.	.	NOUN
ajfa-5065	159	4	error	error	NOUN
ajfa-5065	159	5	beta	beta	NOUN
ajfa-5065	159	6	1	1	NUM
ajfa-5065	159	7	(	(	PUNCT
ajfa-5065	159	8	constant	constant	ADJ
ajfa-5065	159	9	)	)	PUNCT
ajfa-5065	159	10	.600	.600	NUM
ajfa-5065	159	11	2.285	2.285	NUM
ajfa-5065	159	12	.263	.263	NUM
ajfa-5065	159	13	.810	.810	NUM
ajfa-5065	160	1	uk	uk	PROPN
ajfa-5065	160	2	-.022	-.022	PROPN
ajfa-5065	160	3	.073	.073	NUM
ajfa-5065	161	1	-.177	-.177	PROPN
ajfa-5065	161	2	-.305	-.305	ADJ
ajfa-5065	161	3	.781	.781	NUM
ajfa-5065	161	4	us	us	PROPN
ajfa-5065	161	5	.973	.973	NUM
ajfa-5065	161	6	.634	.634	NUM
ajfa-5065	161	7	.656	.656	NUM
ajfa-5065	161	8	1.533	1.533	NUM
ajfa-5065	161	9	.223	.223	NUM
ajfa-5065	161	10	can	can	PROPN
ajfa-5065	161	11	-.647	-.647	PROPN
ajfa-5065	161	12	.400	.400	NUM
ajfa-5065	161	13	-1.270	-1.270	PUNCT
ajfa-5065	161	14	-1.617	-1.617	PROPN
ajfa-5065	161	15	.204	.204	NUM
ajfa-5065	161	16	r2	r2	PROPN
ajfa-5065	161	17	=	=	PUNCT
ajfa-5065	161	18	0.881	0.881	NUM
ajfa-5065	161	19	when	when	SCONJ
ajfa-5065	161	20	the	the	DET
ajfa-5065	161	21	rate	rate	NOUN
ajfa-5065	161	22	of	of	ADP
ajfa-5065	161	23	vat	vat	NOUN
ajfa-5065	161	24	on	on	ADP
ajfa-5065	161	25	“	"	PUNCT
ajfa-5065	161	26	luxury	luxury	NOUN
ajfa-5065	161	27	goods	good	NOUN
ajfa-5065	161	28	”	"	PUNCT
ajfa-5065	161	29	was	be	AUX
ajfa-5065	161	30	lowered	lower	VERB
ajfa-5065	161	31	to	to	ADP
ajfa-5065	161	32	12.5	12.5	NUM
ajfa-5065	161	33	%	%	NOUN
ajfa-5065	161	34	,	,	PUNCT
ajfa-5065	161	35	the	the	DET
ajfa-5065	161	36	cpi	cpi	PROPN
ajfa-5065	161	37	rate	rate	NOUN
ajfa-5065	161	38	decreased	decrease	VERB
ajfa-5065	161	39	.	.	PUNCT
ajfa-5065	162	1	although	although	SCONJ
ajfa-5065	162	2	,	,	PUNCT
ajfa-5065	162	3	this	this	DET
ajfa-5065	162	4	trend	trend	NOUN
ajfa-5065	162	5	that	that	PRON
ajfa-5065	162	6	started	start	VERB
ajfa-5065	162	7	two	two	NUM
ajfa-5065	162	8	months	month	NOUN
ajfa-5065	162	9	before	before	ADP
ajfa-5065	162	10	the	the	DET
ajfa-5065	162	11	change	change	NOUN
ajfa-5065	162	12	,	,	PUNCT
ajfa-5065	162	13	it	it	PRON
ajfa-5065	162	14	continued	continue	VERB
ajfa-5065	162	15	after	after	ADP
ajfa-5065	162	16	the	the	DET
ajfa-5065	162	17	change	change	NOUN
ajfa-5065	162	18	at	at	ADP
ajfa-5065	162	19	an	an	DET
ajfa-5065	162	20	accelerated	accelerated	ADJ
ajfa-5065	162	21	rate	rate	NOUN
ajfa-5065	162	22	.	.	PUNCT
ajfa-5065	163	1	since	since	SCONJ
ajfa-5065	163	2	the	the	DET
ajfa-5065	163	3	rate	rate	NOUN
ajfa-5065	163	4	had	have	AUX
ajfa-5065	163	5	been	be	AUX
ajfa-5065	163	6	dropping	drop	VERB
ajfa-5065	163	7	prior	prior	ADV
ajfa-5065	163	8	to	to	ADP
ajfa-5065	163	9	the	the	DET
ajfa-5065	163	10	change	change	NOUN
ajfa-5065	163	11	in	in	ADP
ajfa-5065	163	12	vat	vat	NOUN
ajfa-5065	163	13	rate	rate	NOUN
ajfa-5065	163	14	and	and	CCONJ
ajfa-5065	163	15	continued	continue	VERB
ajfa-5065	163	16	to	to	PART
ajfa-5065	163	17	drop	drop	VERB
ajfa-5065	163	18	after	after	ADP
ajfa-5065	163	19	the	the	DET
ajfa-5065	163	20	change	change	NOUN
ajfa-5065	163	21	,	,	PUNCT
ajfa-5065	163	22	it	it	PRON
ajfa-5065	163	23	can	can	AUX
ajfa-5065	163	24	not	not	PART
ajfa-5065	163	25	be	be	AUX
ajfa-5065	163	26	claimed	claim	VERB
ajfa-5065	163	27	that	that	SCONJ
ajfa-5065	163	28	the	the	DET
ajfa-5065	163	29	change	change	NOUN
ajfa-5065	163	30	had	have	VERB
ajfa-5065	163	31	any	any	DET
ajfa-5065	163	32	differential	differential	ADJ
ajfa-5065	163	33	effect	effect	NOUN
ajfa-5065	163	34	.	.	PUNCT
ajfa-5065	164	1	this	this	PRON
ajfa-5065	164	2	is	be	AUX
ajfa-5065	164	3	borne	bear	VERB
ajfa-5065	164	4	out	out	ADP
ajfa-5065	164	5	by	by	ADP
ajfa-5065	164	6	the	the	DET
ajfa-5065	164	7	insignificant	insignificant	ADJ
ajfa-5065	164	8	statistics	statistic	NOUN
ajfa-5065	164	9	.	.	PUNCT
ajfa-5065	165	1	5.2.4	5.2.4	NUM
ajfa-5065	165	2	june	june	NOUN
ajfa-5065	165	3	1979	1979	NUM
ajfa-5065	165	4	:	:	PUNCT
ajfa-5065	165	5	uk	uk	PROPN
ajfa-5065	165	6	increase	increase	VERB
ajfa-5065	165	7	vat	vat	NOUN
ajfa-5065	165	8	to	to	ADP
ajfa-5065	165	9	15	15	NUM
ajfa-5065	165	10	%	%	NOUN
ajfa-5065	165	11	for	for	ADP
ajfa-5065	165	12	all	all	DET
ajfa-5065	165	13	goods	good	NOUN
ajfa-5065	165	14	figure	figure	VERB
ajfa-5065	165	15	6	6	NUM
ajfa-5065	165	16	.	.	PUNCT
ajfa-5065	165	17	uk	uk	PROPN
ajfa-5065	165	18	increase	increase	VERB
ajfa-5065	165	19	vat	vat	NOUN
ajfa-5065	165	20	to	to	ADP
ajfa-5065	165	21	15	15	NUM
ajfa-5065	165	22	%	%	NOUN
ajfa-5065	165	23	for	for	ADP
ajfa-5065	165	24	all	all	DET
ajfa-5065	165	25	goods	good	NOUN
ajfa-5065	165	26	june	june	PROPN
ajfa-5065	165	27	1979	1979	NUM
ajfa-5065	165	28	:	:	PUNCT
ajfa-5065	165	29	cpi	cpi	PROPN
ajfa-5065	165	30	change	change	NOUN
ajfa-5065	165	31	from	from	ADP
ajfa-5065	165	32	same	same	ADJ
ajfa-5065	165	33	month	month	NOUN
ajfa-5065	165	34	prior	prior	ADJ
ajfa-5065	165	35	year	year	NOUN
ajfa-5065	165	36	tables	table	NOUN
ajfa-5065	165	37	6a&b	6a&b	NUM
ajfa-5065	165	38	.	.	PUNCT
ajfa-5065	166	1	uk	uk	PROPN
ajfa-5065	166	2	increase	increase	VERB
ajfa-5065	166	3	vat	vat	NOUN
ajfa-5065	166	4	to	to	ADP
ajfa-5065	166	5	15	15	NUM
ajfa-5065	166	6	%	%	NOUN
ajfa-5065	166	7	for	for	ADP
ajfa-5065	166	8	all	all	DET
ajfa-5065	166	9	goods	good	NOUN
ajfa-5065	166	10	june	june	PROPN
ajfa-5065	166	11	1979	1979	NUM
ajfa-5065	166	12	:	:	PUNCT
ajfa-5065	166	13	cpi	cpi	PROPN
ajfa-5065	166	14	and	and	CCONJ
ajfa-5065	166	15	statistics	statistic	NOUN
ajfa-5065	166	16	apr	apr	PROPN
ajfa-5065	166	17	1979	1979	NUM
ajfa-5065	166	18	may	may	PROPN
ajfa-5065	166	19	1979	1979	NUM
ajfa-5065	166	20	jun	jun	PROPN
ajfa-5065	166	21	1979	1979	NUM
ajfa-5065	166	22	jul	jul	NOUN
ajfa-5065	166	23	1979	1979	NUM
ajfa-5065	166	24	aug	aug	PROPN
ajfa-5065	166	25	1979	1979	NUM
ajfa-5065	166	26	sep	sep	NOUN
ajfa-5065	166	27	1979	1979	NUM
ajfa-5065	166	28	oct	oct	NOUN
ajfa-5065	166	29	1979	1979	NUM
ajfa-5065	166	30	uk	uk	PROPN
ajfa-5065	166	31	10.0	10.0	NUM
ajfa-5065	166	32	10.3	10.3	NUM
ajfa-5065	166	33	11.2	11.2	NUM
ajfa-5065	166	34	15.6	15.6	NUM
ajfa-5065	166	35	15.8	15.8	NUM
ajfa-5065	166	36	16.4	16.4	NUM
ajfa-5065	166	37	17.4	17.4	NUM
ajfa-5065	166	38	us	us	PROPN
ajfa-5065	166	39	10.5	10.5	NUM
ajfa-5065	166	40	10.7	10.7	NUM
ajfa-5065	166	41	10.8	10.8	NUM
ajfa-5065	166	42	11.3	11.3	NUM
ajfa-5065	166	43	12.0	12.0	NUM
ajfa-5065	166	44	12.2	12.2	NUM
ajfa-5065	166	45	12.1	12.1	NUM
ajfa-5065	166	46	can	can	AUX
ajfa-5065	166	47	9.9	9.9	NUM
ajfa-5065	166	48	9.2	9.2	NUM
ajfa-5065	166	49	8.9	8.9	NUM
ajfa-5065	166	50	8.5	8.5	NUM
ajfa-5065	166	51	8.5	8.5	NUM
ajfa-5065	166	52	9.5	9.5	NUM
ajfa-5065	166	53	9.1	9.1	NUM
ajfa-5065	166	54	asian	asian	ADJ
ajfa-5065	166	55	journal	journal	NOUN
ajfa-5065	166	56	of	of	ADP
ajfa-5065	166	57	finance	finance	PROPN
ajfa-5065	166	58	&	&	CCONJ
ajfa-5065	166	59	accounting	accounting	PROPN
ajfa-5065	166	60	issn	issn	PROPN
ajfa-5065	166	61	1946	1946	NUM
ajfa-5065	166	62	-	-	PUNCT
ajfa-5065	166	63	052x	052x	PROPN
ajfa-5065	166	64	2014	2014	NUM
ajfa-5065	166	65	,	,	PUNCT
ajfa-5065	166	66	vol	vol	NOUN
ajfa-5065	166	67	.	.	PROPN
ajfa-5065	167	1	6	6	NUM
ajfa-5065	167	2	,	,	PUNCT
ajfa-5065	167	3	no	no	INTJ
ajfa-5065	167	4	.	.	NOUN
ajfa-5065	167	5	1	1	NUM
ajfa-5065	167	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	167	7	149	149	NUM
ajfa-5065	167	8	statistical	statistical	ADJ
ajfa-5065	167	9	results	result	NOUN
ajfa-5065	167	10	model	model	VERB
ajfa-5065	167	11	unstandardized	unstandardized	ADJ
ajfa-5065	167	12	coefficients	coefficient	NOUN
ajfa-5065	167	13	standardized	standardize	VERB
ajfa-5065	167	14	coefficients	coefficient	NOUN
ajfa-5065	167	15	t	t	PROPN
ajfa-5065	167	16	sig	sig	PROPN
ajfa-5065	167	17	.	.	PUNCT
ajfa-5065	168	1	b	b	X
ajfa-5065	168	2	std	std	PROPN
ajfa-5065	168	3	.	.	NOUN
ajfa-5065	168	4	error	error	NOUN
ajfa-5065	168	5	beta	beta	NOUN
ajfa-5065	168	6	1	1	NUM
ajfa-5065	168	7	(	(	PUNCT
ajfa-5065	168	8	constant	constant	ADJ
ajfa-5065	168	9	)	)	PUNCT
ajfa-5065	168	10	-.645	-.645	PROPN
ajfa-5065	168	11	2.293	2.293	NUM
ajfa-5065	169	1	-.281	-.281	NOUN
ajfa-5065	169	2	.797	.797	NUM
ajfa-5065	169	3	uk	uk	PROPN
ajfa-5065	169	4	.178	.178	NUM
ajfa-5065	169	5	.065	.065	NUM
ajfa-5065	169	6	1.058	1.058	NUM
ajfa-5065	169	7	2.754	2.754	NUM
ajfa-5065	169	8	.070	.070	NUM
ajfa-5065	170	1	us	we	PRON
ajfa-5065	170	2	-.076	-.076	ADV
ajfa-5065	170	3	.274	.274	NUM
ajfa-5065	171	1	-.102	-.102	PUNCT
ajfa-5065	172	1	-.278	-.278	PROPN
ajfa-5065	172	2	.799	.799	NUM
ajfa-5065	173	1	can	can	AUX
ajfa-5065	173	2	-.042	-.042	VERB
ajfa-5065	173	3	.140	.140	NUM
ajfa-5065	173	4	-.041	-.041	NOUN
ajfa-5065	173	5	-.300	-.300	NOUN
ajfa-5065	173	6	.784	.784	NUM
ajfa-5065	173	7	r2	r2	PROPN
ajfa-5065	173	8	=	=	PUNCT
ajfa-5065	173	9	0.958	0.958	NUM
ajfa-5065	173	10	the	the	DET
ajfa-5065	173	11	increase	increase	NOUN
ajfa-5065	173	12	in	in	ADP
ajfa-5065	173	13	the	the	DET
ajfa-5065	173	14	general	general	ADJ
ajfa-5065	173	15	rate	rate	NOUN
ajfa-5065	173	16	of	of	ADP
ajfa-5065	173	17	vat	vat	NOUN
ajfa-5065	173	18	from	from	ADP
ajfa-5065	173	19	10	10	NUM
ajfa-5065	173	20	%	%	NOUN
ajfa-5065	173	21	to	to	PART
ajfa-5065	173	22	15	15	NUM
ajfa-5065	173	23	%	%	NOUN
ajfa-5065	173	24	showed	show	VERB
ajfa-5065	173	25	a	a	DET
ajfa-5065	173	26	significant	significant	ADJ
ajfa-5065	173	27	increase	increase	NOUN
ajfa-5065	173	28	in	in	ADP
ajfa-5065	173	29	the	the	DET
ajfa-5065	173	30	rate	rate	NOUN
ajfa-5065	173	31	of	of	ADP
ajfa-5065	173	32	inflation	inflation	NOUN
ajfa-5065	173	33	.	.	PUNCT
ajfa-5065	174	1	cpi	cpi	PROPN
ajfa-5065	174	2	increased	increase	VERB
ajfa-5065	174	3	from	from	ADP
ajfa-5065	174	4	11.2	11.2	NUM
ajfa-5065	174	5	%	%	NOUN
ajfa-5065	174	6	to	to	ADP
ajfa-5065	174	7	15.5	15.5	NUM
ajfa-5065	174	8	%	%	NOUN
ajfa-5065	174	9	from	from	ADP
ajfa-5065	174	10	june	june	PROPN
ajfa-5065	174	11	to	to	ADP
ajfa-5065	174	12	july	july	PROPN
ajfa-5065	174	13	.	.	PUNCT
ajfa-5065	175	1	this	this	DET
ajfa-5065	175	2	increase	increase	NOUN
ajfa-5065	175	3	from	from	ADP
ajfa-5065	175	4	the	the	DET
ajfa-5065	175	5	prior	prior	ADJ
ajfa-5065	175	6	year	year	NOUN
ajfa-5065	175	7	was	be	AUX
ajfa-5065	175	8	retained	retain	VERB
ajfa-5065	175	9	after	after	SCONJ
ajfa-5065	175	10	the	the	DET
ajfa-5065	175	11	change	change	NOUN
ajfa-5065	175	12	came	come	VERB
ajfa-5065	175	13	into	into	ADP
ajfa-5065	175	14	effect	effect	NOUN
ajfa-5065	175	15	.	.	PUNCT
ajfa-5065	176	1	the	the	DET
ajfa-5065	176	2	control	control	NOUN
ajfa-5065	176	3	countries	country	NOUN
ajfa-5065	176	4	did	do	AUX
ajfa-5065	176	5	not	not	PART
ajfa-5065	176	6	show	show	VERB
ajfa-5065	176	7	the	the	DET
ajfa-5065	176	8	same	same	ADJ
ajfa-5065	176	9	increase	increase	NOUN
ajfa-5065	176	10	and	and	CCONJ
ajfa-5065	176	11	were	be	AUX
ajfa-5065	176	12	statistically	statistically	ADV
ajfa-5065	176	13	insignificant	insignificant	ADJ
ajfa-5065	176	14	.	.	PUNCT
ajfa-5065	177	1	5.2.5	5.2.5	NUM
ajfa-5065	177	2	april	april	PROPN
ajfa-5065	177	3	1991	1991	NUM
ajfa-5065	177	4	uk	uk	PROPN
ajfa-5065	177	5	increases	increase	VERB
ajfa-5065	177	6	vat	vat	NOUN
ajfa-5065	177	7	to	to	ADP
ajfa-5065	177	8	17.5	17.5	NUM
ajfa-5065	177	9	%	%	NOUN
ajfa-5065	177	10	figure	figure	NOUN
ajfa-5065	177	11	7	7	NUM
ajfa-5065	177	12	.	.	PUNCT
ajfa-5065	177	13	uk	uk	PROPN
ajfa-5065	177	14	increases	increase	VERB
ajfa-5065	177	15	vat	vat	NOUN
ajfa-5065	177	16	to	to	ADP
ajfa-5065	177	17	17.5	17.5	NUM
ajfa-5065	177	18	%	%	NOUN
ajfa-5065	177	19	april	april	PROPN
ajfa-5065	177	20	1991	1991	NUM
ajfa-5065	177	21	:	:	PUNCT
ajfa-5065	177	22	cpi	cpi	PROPN
ajfa-5065	177	23	change	change	NOUN
ajfa-5065	177	24	from	from	ADP
ajfa-5065	177	25	same	same	ADJ
ajfa-5065	177	26	month	month	NOUN
ajfa-5065	177	27	prior	prior	ADJ
ajfa-5065	177	28	year	year	NOUN
ajfa-5065	177	29	.	.	PUNCT
ajfa-5065	178	1	asian	asian	ADJ
ajfa-5065	178	2	journal	journal	PROPN
ajfa-5065	178	3	of	of	ADP
ajfa-5065	178	4	finance	finance	PROPN
ajfa-5065	178	5	&	&	CCONJ
ajfa-5065	178	6	accounting	accounting	PROPN
ajfa-5065	178	7	issn	issn	PROPN
ajfa-5065	178	8	1946	1946	NUM
ajfa-5065	178	9	-	-	PUNCT
ajfa-5065	178	10	052x	052x	PROPN
ajfa-5065	178	11	2014	2014	NUM
ajfa-5065	178	12	,	,	PUNCT
ajfa-5065	178	13	vol	vol	NOUN
ajfa-5065	178	14	.	.	PROPN
ajfa-5065	179	1	6	6	NUM
ajfa-5065	179	2	,	,	PUNCT
ajfa-5065	179	3	no	no	INTJ
ajfa-5065	179	4	.	.	NOUN
ajfa-5065	179	5	1	1	NUM
ajfa-5065	179	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	179	7	150	150	NUM
ajfa-5065	179	8	tables	table	NOUN
ajfa-5065	179	9	7a&b	7a&b	NUM
ajfa-5065	179	10	.	.	PUNCT
ajfa-5065	180	1	uk	uk	PROPN
ajfa-5065	180	2	increases	increase	VERB
ajfa-5065	180	3	vat	vat	NOUN
ajfa-5065	180	4	to	to	ADP
ajfa-5065	180	5	17.5	17.5	NUM
ajfa-5065	180	6	%	%	NOUN
ajfa-5065	180	7	april	april	PROPN
ajfa-5065	180	8	1991	1991	NUM
ajfa-5065	180	9	:	:	PUNCT
ajfa-5065	180	10	cpi	cpi	PROPN
ajfa-5065	180	11	and	and	CCONJ
ajfa-5065	180	12	statistics	statistic	NOUN
ajfa-5065	180	13	jan	jan	PROPN
ajfa-5065	180	14	1991	1991	NUM
ajfa-5065	180	15	feb	feb	PROPN
ajfa-5065	180	16	1991	1991	NUM
ajfa-5065	180	17	mar	mar	PROPN
ajfa-5065	180	18	1991	1991	NUM
ajfa-5065	180	19	apr	apr	NOUN
ajfa-5065	180	20	1991	1991	NUM
ajfa-5065	180	21	may	may	PROPN
ajfa-5065	180	22	1991	1991	NUM
ajfa-5065	180	23	jun	jun	PROPN
ajfa-5065	180	24	1991	1991	NUM
ajfa-5065	180	25	jul	jul	PROPN
ajfa-5065	180	26	1991	1991	NUM
ajfa-5065	180	27	uk	uk	PROPN
ajfa-5065	180	28	9.0	9.0	NUM
ajfa-5065	180	29	8.9	8.9	NUM
ajfa-5065	180	30	8.3	8.3	NUM
ajfa-5065	180	31	6.4	6.4	NUM
ajfa-5065	180	32	5.8	5.8	NUM
ajfa-5065	180	33	5.9	5.9	NUM
ajfa-5065	180	34	5.5	5.5	NUM
ajfa-5065	180	35	us	us	PROPN
ajfa-5065	180	36	5.7	5.7	NUM
ajfa-5065	180	37	5.4	5.4	NUM
ajfa-5065	180	38	5.0	5.0	NUM
ajfa-5065	180	39	4.8	4.8	NUM
ajfa-5065	180	40	4.9	4.9	NUM
ajfa-5065	180	41	4.8	4.8	NUM
ajfa-5065	180	42	4.5	4.5	NUM
ajfa-5065	180	43	can	can	AUX
ajfa-5065	180	44	7.0	7.0	NUM
ajfa-5065	180	45	6.3	6.3	NUM
ajfa-5065	180	46	6.3	6.3	NUM
ajfa-5065	180	47	6.3	6.3	NUM
ajfa-5065	180	48	6.1	6.1	NUM
ajfa-5065	180	49	6.2	6.2	NUM
ajfa-5065	180	50	5.8	5.8	NUM
ajfa-5065	180	51	statistical	statistical	ADJ
ajfa-5065	180	52	results	result	NOUN
ajfa-5065	180	53	model	model	VERB
ajfa-5065	180	54	unstandardized	unstandardized	ADJ
ajfa-5065	180	55	coefficients	coefficient	NOUN
ajfa-5065	180	56	standardized	standardize	VERB
ajfa-5065	180	57	coefficients	coefficient	NOUN
ajfa-5065	180	58	t	t	PROPN
ajfa-5065	180	59	sig	sig	PROPN
ajfa-5065	180	60	.	.	PUNCT
ajfa-5065	181	1	b	b	X
ajfa-5065	181	2	std	std	PROPN
ajfa-5065	181	3	.	.	NOUN
ajfa-5065	181	4	error	error	NOUN
ajfa-5065	181	5	beta	beta	NOUN
ajfa-5065	181	6	1	1	NUM
ajfa-5065	181	7	(	(	PUNCT
ajfa-5065	181	8	constant	constant	ADJ
ajfa-5065	181	9	)	)	PUNCT
ajfa-5065	181	10	1.499	1.499	NUM
ajfa-5065	181	11	1.258	1.258	NUM
ajfa-5065	181	12	1.191	1.191	NUM
ajfa-5065	181	13	.319	.319	NUM
ajfa-5065	181	14	uk	uk	PROPN
ajfa-5065	181	15	-.405	-.405	NOUN
ajfa-5065	181	16	.073	.073	NUM
ajfa-5065	181	17	-1.172	-1.172	PUNCT
ajfa-5065	181	18	-5.533	-5.533	PUNCT
ajfa-5065	181	19	.012	.012	NUM
ajfa-5065	181	20	us	we	PRON
ajfa-5065	181	21	.187	.187	NUM
ajfa-5065	181	22	.414	.414	NUM
ajfa-5065	181	23	.140	.140	NUM
ajfa-5065	181	24	.452	.452	NUM
ajfa-5065	181	25	.682	.682	NUM
ajfa-5065	182	1	can	can	AUX
ajfa-5065	182	2	.162	.162	X
ajfa-5065	182	3	.354	.354	NUM
ajfa-5065	182	4	.104	.104	NUM
ajfa-5065	182	5	.458	.458	NUM
ajfa-5065	182	6	.678	.678	NUM
ajfa-5065	182	7	r2	r2	PROPN
ajfa-5065	182	8	=	=	NOUN
ajfa-5065	182	9	0.967	0.967	NUM
ajfa-5065	182	10	in	in	ADP
ajfa-5065	182	11	1991	1991	NUM
ajfa-5065	182	12	when	when	SCONJ
ajfa-5065	182	13	the	the	DET
ajfa-5065	182	14	uk	uk	PROPN
ajfa-5065	182	15	increased	increase	VERB
ajfa-5065	182	16	its	its	PRON
ajfa-5065	182	17	rate	rate	NOUN
ajfa-5065	182	18	of	of	ADP
ajfa-5065	182	19	vat	vat	NOUN
ajfa-5065	182	20	again	again	ADV
ajfa-5065	182	21	by	by	ADP
ajfa-5065	182	22	a	a	DET
ajfa-5065	182	23	modest	modest	ADJ
ajfa-5065	182	24	amount	amount	NOUN
ajfa-5065	182	25	to	to	ADP
ajfa-5065	182	26	17.5	17.5	NUM
ajfa-5065	182	27	%	%	NOUN
ajfa-5065	182	28	,	,	PUNCT
ajfa-5065	182	29	the	the	DET
ajfa-5065	182	30	rate	rate	NOUN
ajfa-5065	182	31	of	of	ADP
ajfa-5065	182	32	cpi	cpi	PROPN
ajfa-5065	182	33	decreased	decrease	VERB
ajfa-5065	182	34	by	by	ADP
ajfa-5065	182	35	a	a	DET
ajfa-5065	182	36	statistically	statistically	ADV
ajfa-5065	182	37	significant	significant	ADJ
ajfa-5065	182	38	amount	amount	NOUN
ajfa-5065	182	39	from	from	ADP
ajfa-5065	182	40	8.3	8.3	NUM
ajfa-5065	182	41	%	%	NOUN
ajfa-5065	182	42	to	to	ADP
ajfa-5065	182	43	6.4	6.4	NUM
ajfa-5065	182	44	%	%	NOUN
ajfa-5065	182	45	.	.	PUNCT
ajfa-5065	183	1	this	this	PRON
ajfa-5065	183	2	is	be	AUX
ajfa-5065	183	3	counter	counter	ADJ
ajfa-5065	183	4	to	to	ADP
ajfa-5065	183	5	what	what	PRON
ajfa-5065	183	6	would	would	AUX
ajfa-5065	183	7	have	have	AUX
ajfa-5065	183	8	been	be	AUX
ajfa-5065	183	9	expected	expect	VERB
ajfa-5065	183	10	.	.	PUNCT
ajfa-5065	184	1	it	it	PRON
ajfa-5065	184	2	would	would	AUX
ajfa-5065	184	3	seem	seem	VERB
ajfa-5065	184	4	that	that	SCONJ
ajfa-5065	184	5	other	other	ADJ
ajfa-5065	184	6	factors	factor	NOUN
ajfa-5065	184	7	influenced	influence	VERB
ajfa-5065	184	8	this	this	PRON
ajfa-5065	184	9	decreased	decrease	VERB
ajfa-5065	184	10	.	.	PUNCT
ajfa-5065	185	1	again	again	ADV
ajfa-5065	185	2	,	,	PUNCT
ajfa-5065	185	3	the	the	DET
ajfa-5065	185	4	control	control	NOUN
ajfa-5065	185	5	countries	country	NOUN
ajfa-5065	185	6	did	do	AUX
ajfa-5065	185	7	not	not	PART
ajfa-5065	185	8	have	have	VERB
ajfa-5065	185	9	any	any	DET
ajfa-5065	185	10	statistically	statistically	ADV
ajfa-5065	185	11	significant	significant	ADJ
ajfa-5065	185	12	changes	change	NOUN
ajfa-5065	185	13	in	in	ADP
ajfa-5065	185	14	there	there	ADV
ajfa-5065	185	15	cpis	cpis	NOUN
ajfa-5065	185	16	.	.	PUNCT
ajfa-5065	186	1	1.2.1	1.2.1	NUM
ajfa-5065	186	2	.	.	PUNCT
ajfa-5065	186	3	december	december	PROPN
ajfa-5065	186	4	2008	2008	NUM
ajfa-5065	186	5	:	:	PUNCT
ajfa-5065	186	6	uk	uk	PROPN
ajfa-5065	186	7	decreased	decrease	VERB
ajfa-5065	186	8	vat	vat	NOUN
ajfa-5065	186	9	to	to	ADP
ajfa-5065	186	10	15	15	NUM
ajfa-5065	186	11	%	%	NOUN
ajfa-5065	186	12	figure	figure	NOUN
ajfa-5065	186	13	8	8	NUM
ajfa-5065	186	14	.	.	PUNCT
ajfa-5065	187	1	uk	uk	PROPN
ajfa-5065	187	2	decreased	decrease	VERB
ajfa-5065	187	3	vat	vat	NOUN
ajfa-5065	187	4	to	to	ADP
ajfa-5065	187	5	15	15	NUM
ajfa-5065	187	6	%	%	NOUN
ajfa-5065	187	7	december	december	PROPN
ajfa-5065	187	8	2008	2008	NUM
ajfa-5065	187	9	:	:	PUNCT
ajfa-5065	187	10	cpi	cpi	PROPN
ajfa-5065	187	11	change	change	NOUN
ajfa-5065	187	12	from	from	ADP
ajfa-5065	187	13	same	same	ADJ
ajfa-5065	187	14	month	month	NOUN
ajfa-5065	187	15	prior	prior	ADJ
ajfa-5065	187	16	year	year	NOUN
ajfa-5065	187	17	asian	asian	PROPN
ajfa-5065	187	18	journal	journal	NOUN
ajfa-5065	187	19	of	of	ADP
ajfa-5065	187	20	finance	finance	PROPN
ajfa-5065	187	21	&	&	CCONJ
ajfa-5065	187	22	accounting	accounting	PROPN
ajfa-5065	187	23	issn	issn	PROPN
ajfa-5065	187	24	1946	1946	NUM
ajfa-5065	187	25	-	-	PUNCT
ajfa-5065	187	26	052x	052x	PROPN
ajfa-5065	187	27	2014	2014	NUM
ajfa-5065	187	28	,	,	PUNCT
ajfa-5065	187	29	vol	vol	NOUN
ajfa-5065	187	30	.	.	PROPN
ajfa-5065	187	31	6	6	NUM
ajfa-5065	187	32	,	,	PUNCT
ajfa-5065	187	33	no	no	INTJ
ajfa-5065	187	34	.	.	NOUN
ajfa-5065	187	35	1	1	NUM
ajfa-5065	187	36	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	187	37	151	151	NUM
ajfa-5065	187	38	tables	table	NOUN
ajfa-5065	187	39	8a&b	8a&b	NUM
ajfa-5065	187	40	.	.	PUNCT
ajfa-5065	188	1	uk	uk	PROPN
ajfa-5065	188	2	decreased	decrease	VERB
ajfa-5065	188	3	vat	vat	NOUN
ajfa-5065	188	4	to	to	ADP
ajfa-5065	188	5	15	15	NUM
ajfa-5065	188	6	%	%	NOUN
ajfa-5065	188	7	december	december	PROPN
ajfa-5065	188	8	2008	2008	NUM
ajfa-5065	188	9	:	:	PUNCT
ajfa-5065	189	1	cpi	cpi	PROPN
ajfa-5065	189	2	and	and	CCONJ
ajfa-5065	189	3	statistics	statistics	PROPN
ajfa-5065	189	4	sep	sep	PROPN
ajfa-5065	189	5	2008	2008	NUM
ajfa-5065	189	6	oct	oct	PROPN
ajfa-5065	189	7	2008	2008	NUM
ajfa-5065	189	8	nov	nov	NOUN
ajfa-5065	189	9	2008	2008	NUM
ajfa-5065	189	10	dec	dec	PROPN
ajfa-5065	189	11	2008	2008	NUM
ajfa-5065	189	12	jan	jan	PROPN
ajfa-5065	189	13	2009	2009	NUM
ajfa-5065	189	14	feb	feb	PROPN
ajfa-5065	189	15	2009	2009	NUM
ajfa-5065	189	16	mar	mar	PROPN
ajfa-5065	189	17	2009	2009	NUM
ajfa-5065	189	18	uk	uk	PROPN
ajfa-5065	189	19	5.2	5.2	NUM
ajfa-5065	189	20	4.4	4.4	NUM
ajfa-5065	189	21	4.1	4.1	NUM
ajfa-5065	189	22	3.2	3.2	NUM
ajfa-5065	189	23	3.0	3.0	NUM
ajfa-5065	189	24	3.1	3.1	NUM
ajfa-5065	189	25	2.9	2.9	NUM
ajfa-5065	189	26	can	can	AUX
ajfa-5065	189	27	3.4	3.4	NUM
ajfa-5065	189	28	2.6	2.6	NUM
ajfa-5065	189	29	2.0	2.0	NUM
ajfa-5065	189	30	1.2	1.2	NUM
ajfa-5065	189	31	0.9	0.9	NUM
ajfa-5065	189	32	1.3	1.3	NUM
ajfa-5065	189	33	1.2	1.2	NUM
ajfa-5065	189	34	us	us	PROPN
ajfa-5065	189	35	5.0	5.0	NUM
ajfa-5065	189	36	3.7	3.7	NUM
ajfa-5065	189	37	1.1	1.1	NUM
ajfa-5065	189	38	0.1	0.1	NUM
ajfa-5065	189	39	-0.4	-0.4	NUM
ajfa-5065	189	40	-0.1	-0.1	PROPN
ajfa-5065	190	1	-0.4	-0.4	NOUN
ajfa-5065	191	1	statistical	statistical	ADJ
ajfa-5065	191	2	results	result	NOUN
ajfa-5065	191	3	model	model	VERB
ajfa-5065	191	4	unstandardized	unstandardized	ADJ
ajfa-5065	191	5	coefficients	coefficient	NOUN
ajfa-5065	191	6	standardized	standardize	VERB
ajfa-5065	191	7	coefficients	coefficient	NOUN
ajfa-5065	191	8	t	t	PROPN
ajfa-5065	191	9	sig	sig	PROPN
ajfa-5065	191	10	.	.	PUNCT
ajfa-5065	192	1	b	b	X
ajfa-5065	192	2	std	std	PROPN
ajfa-5065	192	3	.	.	NOUN
ajfa-5065	192	4	error	error	NOUN
ajfa-5065	192	5	beta	beta	NOUN
ajfa-5065	192	6	1	1	NUM
ajfa-5065	192	7	(	(	PUNCT
ajfa-5065	192	8	constant	constant	ADJ
ajfa-5065	192	9	)	)	PUNCT
ajfa-5065	192	10	3.888	3.888	NUM
ajfa-5065	192	11	1.722	1.722	NUM
ajfa-5065	192	12	2.258	2.258	NUM
ajfa-5065	192	13	.109	.109	NUM
ajfa-5065	192	14	uk	uk	PROPN
ajfa-5065	192	15	-.979	-.979	PROPN
ajfa-5065	192	16	.747	.747	NUM
ajfa-5065	192	17	-1.633	-1.633	PUNCT
ajfa-5065	192	18	-1.311	-1.311	NOUN
ajfa-5065	192	19	.281	.281	NUM
ajfa-5065	192	20	us	we	PRON
ajfa-5065	192	21	.158	.158	NUM
ajfa-5065	192	22	.290	.290	NUM
ajfa-5065	192	23	.642	.642	NUM
ajfa-5065	192	24	.545	.545	NUM
ajfa-5065	192	25	.623	.623	NUM
ajfa-5065	193	1	can	can	AUX
ajfa-5065	193	2	.057	.057	NUM
ajfa-5065	193	3	.984	.984	NUM
ajfa-5065	193	4	.098	.098	NUM
ajfa-5065	193	5	.058	.058	NUM
ajfa-5065	193	6	.958	.958	NUM
ajfa-5065	193	7	r2	r2	PROPN
ajfa-5065	193	8	=	=	PUNCT
ajfa-5065	193	9	0.864	0.864	NUM
ajfa-5065	193	10	the	the	DET
ajfa-5065	193	11	decrease	decrease	NOUN
ajfa-5065	193	12	of	of	ADP
ajfa-5065	193	13	vat	vat	NOUN
ajfa-5065	193	14	in	in	ADP
ajfa-5065	193	15	the	the	DET
ajfa-5065	193	16	uk	uk	PROPN
ajfa-5065	193	17	from	from	ADP
ajfa-5065	193	18	17.5	17.5	NUM
ajfa-5065	193	19	%	%	NOUN
ajfa-5065	193	20	to	to	PART
ajfa-5065	193	21	15	15	NUM
ajfa-5065	193	22	%	%	NOUN
ajfa-5065	193	23	in	in	ADP
ajfa-5065	193	24	december	december	PROPN
ajfa-5065	193	25	2008	2008	NUM
ajfa-5065	193	26	,	,	PUNCT
ajfa-5065	193	27	shows	show	VERB
ajfa-5065	193	28	a	a	DET
ajfa-5065	193	29	decrease	decrease	NOUN
ajfa-5065	193	30	in	in	ADP
ajfa-5065	193	31	the	the	DET
ajfa-5065	193	32	rate	rate	NOUN
ajfa-5065	193	33	of	of	ADP
ajfa-5065	193	34	inflation	inflation	NOUN
ajfa-5065	193	35	from	from	ADP
ajfa-5065	193	36	4.1	4.1	NUM
ajfa-5065	193	37	%	%	NOUN
ajfa-5065	193	38	to	to	PART
ajfa-5065	193	39	3.2	3.2	NUM
ajfa-5065	193	40	%	%	NOUN
ajfa-5065	193	41	.	.	PUNCT
ajfa-5065	194	1	in	in	ADP
ajfa-5065	194	2	the	the	DET
ajfa-5065	194	3	following	following	ADJ
ajfa-5065	194	4	months	month	NOUN
ajfa-5065	194	5	the	the	DET
ajfa-5065	194	6	cpi	cpi	PROPN
ajfa-5065	194	7	was	be	AUX
ajfa-5065	194	8	fairly	fairly	ADV
ajfa-5065	194	9	stable	stable	ADJ
ajfa-5065	194	10	.	.	PUNCT
ajfa-5065	195	1	it	it	PRON
ajfa-5065	195	2	would	would	AUX
ajfa-5065	195	3	appear	appear	VERB
ajfa-5065	195	4	that	that	SCONJ
ajfa-5065	195	5	the	the	DET
ajfa-5065	195	6	decrease	decrease	NOUN
ajfa-5065	195	7	in	in	ADP
ajfa-5065	195	8	vat	vat	NOUN
ajfa-5065	195	9	had	have	VERB
ajfa-5065	195	10	a	a	DET
ajfa-5065	195	11	small	small	ADJ
ajfa-5065	195	12	impact	impact	NOUN
ajfa-5065	195	13	on	on	ADP
ajfa-5065	195	14	inflation	inflation	NOUN
ajfa-5065	195	15	that	that	PRON
ajfa-5065	195	16	was	be	AUX
ajfa-5065	195	17	sustained	sustain	VERB
ajfa-5065	195	18	.	.	PUNCT
ajfa-5065	196	1	however	however	ADV
ajfa-5065	196	2	,	,	PUNCT
ajfa-5065	196	3	the	the	DET
ajfa-5065	196	4	observed	observed	ADJ
ajfa-5065	196	5	decrease	decrease	NOUN
ajfa-5065	196	6	is	be	AUX
ajfa-5065	196	7	not	not	PART
ajfa-5065	196	8	statistically	statistically	ADV
ajfa-5065	196	9	significant	significant	ADJ
ajfa-5065	196	10	.	.	PUNCT
ajfa-5065	197	1	the	the	DET
ajfa-5065	197	2	us	us	PROPN
ajfa-5065	197	3	and	and	CCONJ
ajfa-5065	197	4	canada	canada	PROPN
ajfa-5065	197	5	both	both	PRON
ajfa-5065	197	6	had	have	VERB
ajfa-5065	197	7	decreases	decrease	NOUN
ajfa-5065	197	8	in	in	ADP
ajfa-5065	197	9	their	their	PRON
ajfa-5065	197	10	cpi	cpi	NOUN
ajfa-5065	197	11	at	at	ADP
ajfa-5065	197	12	that	that	DET
ajfa-5065	197	13	time	time	NOUN
ajfa-5065	197	14	.	.	PUNCT
ajfa-5065	198	1	5.2.6	5.2.6	NUM
ajfa-5065	198	2	january	january	NOUN
ajfa-5065	198	3	2010	2010	NUM
ajfa-5065	198	4	:	:	PUNCT
ajfa-5065	198	5	uk	uk	PROPN
ajfa-5065	198	6	increases	increase	VERB
ajfa-5065	198	7	vat	vat	NOUN
ajfa-5065	198	8	to	to	ADP
ajfa-5065	198	9	17.5	17.5	NUM
ajfa-5065	198	10	%	%	NOUN
ajfa-5065	198	11	figure	figure	NOUN
ajfa-5065	198	12	9	9	NUM
ajfa-5065	198	13	.	.	PUNCT
ajfa-5065	198	14	uk	uk	PROPN
ajfa-5065	198	15	increases	increase	VERB
ajfa-5065	198	16	vat	vat	NOUN
ajfa-5065	198	17	to	to	ADP
ajfa-5065	198	18	17.5	17.5	NUM
ajfa-5065	198	19	%	%	NOUN
ajfa-5065	198	20	january	january	PROPN
ajfa-5065	198	21	2010	2010	NUM
ajfa-5065	198	22	:	:	PUNCT
ajfa-5065	198	23	cpi	cpi	PROPN
ajfa-5065	198	24	change	change	NOUN
ajfa-5065	198	25	from	from	ADP
ajfa-5065	198	26	same	same	ADJ
ajfa-5065	198	27	month	month	NOUN
ajfa-5065	198	28	prior	prior	ADJ
ajfa-5065	198	29	year	year	NOUN
ajfa-5065	198	30	asian	asian	PROPN
ajfa-5065	198	31	journal	journal	NOUN
ajfa-5065	198	32	of	of	ADP
ajfa-5065	198	33	finance	finance	PROPN
ajfa-5065	198	34	&	&	CCONJ
ajfa-5065	198	35	accounting	accounting	PROPN
ajfa-5065	198	36	issn	issn	PROPN
ajfa-5065	198	37	1946	1946	NUM
ajfa-5065	198	38	-	-	PUNCT
ajfa-5065	198	39	052x	052x	PROPN
ajfa-5065	198	40	2014	2014	NUM
ajfa-5065	198	41	,	,	PUNCT
ajfa-5065	198	42	vol	vol	NOUN
ajfa-5065	198	43	.	.	PROPN
ajfa-5065	198	44	6	6	NUM
ajfa-5065	198	45	,	,	PUNCT
ajfa-5065	198	46	no	no	INTJ
ajfa-5065	198	47	.	.	NOUN
ajfa-5065	198	48	1	1	NUM
ajfa-5065	198	49	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5065	198	50	152	152	NUM
ajfa-5065	198	51	tables	table	NOUN
ajfa-5065	198	52	9a&b	9a&b	NUM
ajfa-5065	198	53	.	.	PUNCT
ajfa-5065	199	1	uk	uk	PROPN
ajfa-5065	199	2	increases	increase	VERB
ajfa-5065	199	3	vat	vat	NOUN
ajfa-5065	199	4	to	to	ADP
ajfa-5065	199	5	17.5	17.5	NUM
ajfa-5065	199	6	%	%	NOUN
ajfa-5065	199	7	january	january	PROPN
ajfa-5065	199	8	2010	2010	NUM
ajfa-5065	199	9	:	:	PUNCT
ajfa-5065	199	10	cpi	cpi	PROPN
ajfa-5065	199	11	and	and	CCONJ
ajfa-5065	199	12	statistics	statistic	NOUN
ajfa-5065	199	13	oct	oct	PROPN
ajfa-5065	199	14	2009	2009	NUM
ajfa-5065	199	15	nov	nov	NOUN
ajfa-5065	199	16	2009	2009	NUM
ajfa-5065	199	17	dec	dec	PROPN
ajfa-5065	199	18	2009	2009	NUM
ajfa-5065	199	19	jan	jan	PROPN
ajfa-5065	199	20	2010	2010	NUM
ajfa-5065	199	21	feb	feb	NOUN
ajfa-5065	199	22	2010	2010	NUM
ajfa-5065	199	23	mar	mar	PROPN
ajfa-5065	199	24	2010	2010	NUM
ajfa-5065	199	25	apr	apr	NOUN
ajfa-5065	199	26	2010	2010	NUM
ajfa-5065	199	27	uk	uk	PROPN
ajfa-5065	199	28	1.5	1.5	NUM
ajfa-5065	199	29	1.9	1.9	NUM
ajfa-5065	199	30	2.8	2.8	NUM
ajfa-5065	199	31	3.5	3.5	NUM
ajfa-5065	199	32	3.0	3.0	NUM
ajfa-5065	199	33	3.4	3.4	NUM
ajfa-5065	199	34	3.7	3.7	NUM
ajfa-5065	199	35	us	us	PROPN
ajfa-5065	199	36	-0.2	-0.2	NUM
ajfa-5065	199	37	1.8	1.8	NUM
ajfa-5065	199	38	2.7	2.7	NUM
ajfa-5065	199	39	2.6	2.6	NUM
ajfa-5065	199	40	2.1	2.1	NUM
ajfa-5065	199	41	2.3	2.3	NUM
ajfa-5065	199	42	2.2	2.2	NUM
ajfa-5065	199	43	can	can	AUX
ajfa-5065	199	44	0.1	0.1	NUM
ajfa-5065	199	45	1.0	1.0	NUM
ajfa-5065	199	46	1.3	1.3	NUM
ajfa-5065	199	47	1.9	1.9	NUM
ajfa-5065	199	48	1.6	1.6	NUM
ajfa-5065	199	49	1.4	1.4	NUM
ajfa-5065	199	50	1.8	1.8	NUM
ajfa-5065	199	51	statistical	statistical	ADJ
ajfa-5065	199	52	results	result	NOUN
ajfa-5065	199	53	model	model	VERB
ajfa-5065	199	54	unstandardized	unstandardized	ADJ
ajfa-5065	199	55	coefficients	coefficient	NOUN
ajfa-5065	199	56	standardized	standardize	VERB
ajfa-5065	199	57	coefficients	coefficient	NOUN
ajfa-5065	199	58	t	t	PROPN
ajfa-5065	199	59	sig	sig	PROPN
ajfa-5065	199	60	.	.	PUNCT
ajfa-5065	200	1	b	b	X
ajfa-5065	200	2	std	std	PROPN
ajfa-5065	200	3	.	.	NOUN
ajfa-5065	200	4	error	error	NOUN
ajfa-5065	200	5	beta	beta	NOUN
ajfa-5065	200	6	1	1	NUM
ajfa-5065	200	7	(	(	PUNCT
ajfa-5065	200	8	constant	constant	ADJ
ajfa-5065	200	9	)	)	PUNCT
ajfa-5065	200	10	-.829	-.829	PROPN
ajfa-5065	200	11	.470	.470	NUM
ajfa-5065	200	12	-1.766	-1.766	PUNCT
ajfa-5065	200	13	.176	.176	NUM
ajfa-5065	200	14	uk	uk	PROPN
ajfa-5065	200	15	.469	.469	NUM
ajfa-5065	200	16	.332	.332	NUM
ajfa-5065	200	17	.733	.733	NUM
ajfa-5065	200	18	1.409	1.409	NUM
ajfa-5065	200	19	.253	.253	NUM
ajfa-5065	200	20	us	we	PRON
ajfa-5065	200	21	-.479	-.479	PROPN
ajfa-5065	200	22	.243	.243	NUM
ajfa-5065	200	23	-.883	-.883	PROPN
ajfa-5065	200	24	-1.970	-1.970	NUM
ajfa-5065	200	25	.143	.143	NUM
ajfa-5065	200	26	can	can	AUX
ajfa-5065	200	27	.768	.768	NUM
ajfa-5065	200	28	.627	.627	NUM
ajfa-5065	200	29	.878	.878	NUM
ajfa-5065	200	30	1.224	1.224	NUM
ajfa-5065	200	31	.308	.308	NUM
ajfa-5065	200	32	r2	r2	NOUN
ajfa-5065	200	33	=	=	PUNCT
ajfa-5065	200	34	0.882	0.882	NUM
ajfa-5065	200	35	the	the	DET
ajfa-5065	200	36	increase	increase	NOUN
ajfa-5065	200	37	of	of	ADP
ajfa-5065	200	38	vat	vat	NOUN
ajfa-5065	200	39	in	in	ADP
ajfa-5065	200	40	the	the	DET
ajfa-5065	200	41	uk	uk	PROPN
ajfa-5065	200	42	from	from	ADP
ajfa-5065	200	43	15	15	NUM
ajfa-5065	200	44	%	%	NOUN
ajfa-5065	200	45	to	to	ADP
ajfa-5065	200	46	17.5	17.5	NUM
ajfa-5065	200	47	%	%	NOUN
ajfa-5065	200	48	in	in	ADP
ajfa-5065	200	49	january	january	PROPN
ajfa-5065	200	50	2010	2010	NUM
ajfa-5065	200	51	,	,	PUNCT
ajfa-5065	200	52	shows	show	VERB
ajfa-5065	200	53	an	an	DET
ajfa-5065	200	54	increase	increase	NOUN
ajfa-5065	200	55	in	in	ADP
ajfa-5065	200	56	the	the	DET
ajfa-5065	200	57	rate	rate	NOUN
ajfa-5065	200	58	of	of	ADP
ajfa-5065	200	59	inflation	inflation	NOUN
ajfa-5065	200	60	from	from	ADP
ajfa-5065	200	61	2.8	2.8	NUM
ajfa-5065	200	62	%	%	NOUN
ajfa-5065	200	63	to	to	PART
ajfa-5065	200	64	3.5	3.5	NUM
ajfa-5065	200	65	%	%	NOUN
ajfa-5065	200	66	.	.	PUNCT
ajfa-5065	201	1	however	however	ADV
ajfa-5065	201	2	,	,	PUNCT
ajfa-5065	201	3	this	this	DET
ajfa-5065	201	4	increase	increase	NOUN
ajfa-5065	201	5	is	be	AUX
ajfa-5065	201	6	not	not	PART
ajfa-5065	201	7	statistically	statistically	ADV
ajfa-5065	201	8	significant	significant	ADJ
ajfa-5065	201	9	.	.	PUNCT
ajfa-5065	202	1	the	the	DET
ajfa-5065	202	2	trend	trend	NOUN
ajfa-5065	202	3	at	at	ADP
ajfa-5065	202	4	the	the	DET
ajfa-5065	202	5	time	time	NOUN
ajfa-5065	202	6	of	of	ADP
ajfa-5065	202	7	change	change	NOUN
ajfa-5065	202	8	of	of	ADP
ajfa-5065	202	9	the	the	DET
ajfa-5065	202	10	vat	vat	NOUN
ajfa-5065	202	11	rate	rate	NOUN
ajfa-5065	202	12	was	be	AUX
ajfa-5065	202	13	generally	generally	ADV
ajfa-5065	202	14	an	an	DET
ajfa-5065	202	15	increase	increase	NOUN
ajfa-5065	202	16	(	(	PUNCT
ajfa-5065	202	17	with	with	ADP
ajfa-5065	202	18	a	a	DET
ajfa-5065	202	19	small	small	ADJ
ajfa-5065	202	20	drop	drop	NOUN
ajfa-5065	202	21	from	from	ADP
ajfa-5065	202	22	january	january	PROPN
ajfa-5065	202	23	to	to	ADP
ajfa-5065	202	24	february	february	PROPN
ajfa-5065	202	25	)	)	PUNCT
ajfa-5065	202	26	.	.	PUNCT
ajfa-5065	203	1	both	both	CCONJ
ajfa-5065	203	2	canada	canada	PROPN
ajfa-5065	203	3	and	and	CCONJ
ajfa-5065	203	4	the	the	DET
ajfa-5065	203	5	us	us	PROPN
ajfa-5065	203	6	also	also	ADV
ajfa-5065	203	7	had	have	VERB
ajfa-5065	203	8	increases	increase	NOUN
ajfa-5065	203	9	in	in	ADP
ajfa-5065	203	10	their	their	PRON
ajfa-5065	203	11	rate	rate	NOUN
ajfa-5065	203	12	of	of	ADP
ajfa-5065	203	13	inflation	inflation	NOUN
ajfa-5065	203	14	over	over	ADP
ajfa-5065	203	15	the	the	DET
ajfa-5065	203	16	same	same	ADJ
ajfa-5065	203	17	period	period	NOUN
ajfa-5065	203	18	,	,	PUNCT
ajfa-5065	203	19	thus	thus	ADV
ajfa-5065	203	20	one	one	NUM
ajfa-5065	203	21	can	can	AUX
ajfa-5065	203	22	not	not	PART
ajfa-5065	203	23	conclude	conclude	VERB
ajfa-5065	203	24	that	that	SCONJ
ajfa-5065	203	25	the	the	DET
ajfa-5065	203	26	increase	increase	NOUN
ajfa-5065	203	27	in	in	ADP
ajfa-5065	203	28	vat	vat	NOUN
ajfa-5065	203	29	was	be	AUX
ajfa-5065	203	30	influential	influential	ADJ
ajfa-5065	203	31	in	in	ADP
ajfa-5065	203	32	causing	cause	VERB
ajfa-5065	203	33	the	the	DET
ajfa-5065	203	34	increase	increase	NOUN
ajfa-5065	203	35	in	in	ADP
ajfa-5065	203	36	inflation	inflation	NOUN
ajfa-5065	203	37	in	in	ADP
ajfa-5065	203	38	the	the	DET
ajfa-5065	203	39	uk	uk	PROPN
ajfa-5065	203	40	.	.	PROPN
ajfa-5065	204	1	5.2.7	5.2.7	NUM
ajfa-5065	204	2	january	january	NOUN
ajfa-5065	204	3	2011	2011	NUM
ajfa-5065	204	4	:	:	PUNCT
ajfa-5065	204	5	uk	uk	PROPN
ajfa-5065	204	6	increases	increase	VERB
ajfa-5065	204	7	vat	vat	NOUN
ajfa-5065	204	8	to	to	ADP
ajfa-5065	204	9	20	20	NUM
ajfa-5065	204	10	%	%	NOUN
ajfa-5065	204	11	figure	figure	NOUN
ajfa-5065	204	12	10	10	NUM
ajfa-5065	204	13	.	.	PUNCT
ajfa-5065	205	1	uk	uk	PROPN
ajfa-5065	205	2	increases	increase	VERB
ajfa-5065	205	3	vat	vat	NOUN
ajfa-5065	205	4	to	to	ADP
ajfa-5065	205	5	20	20	NUM
ajfa-5065	205	6	%	%	NOUN
ajfa-5065	205	7	january	january	PROPN
ajfa-5065	205	8	2011	2011	NUM
ajfa-5065	205	9	:	:	PUNCT
ajfa-5065	205	10	cpi	cpi	PROPN
ajfa-5065	205	11	change	change	NOUN
ajfa-5065	205	12	from	from	ADP
ajfa-5065	205	13	same	same	ADJ
ajfa-5065	205	14	month	month	NOUN
ajfa-5065	205	15	prior	prior	ADJ
ajfa-5065	205	16	year	year	NOUN
ajfa-5065	205	17	asian	asian	PROPN
ajfa-5065	205	18	journal	journal	NOUN
ajfa-5065	205	19	of	of	ADP
ajfa-5065	205	20	finance	finance	PROPN
ajfa-5065	205	21	&	&	CCONJ
ajfa-5065	205	22	accounting	accounting	PROPN
ajfa-5065	205	23	issn	issn	PROPN
ajfa-5065	205	24	1946	1946	NUM
ajfa-5065	205	25	-	-	PUNCT
ajfa-5065	205	26	052x	052x	PROPN
ajfa-5065	205	27	2014	2014	NUM
ajfa-5065	205	28	,	,	PUNCT
ajfa-5065	205	29	vol	vol	NOUN
ajfa-5065	205	30	.	.	PROPN
ajfa-5065	205	31	6	6	NUM
ajfa-5065	205	32	,	,	PUNCT
ajfa-5065	205	33	no	no	INTJ
ajfa-5065	205	34	.	.	NOUN
ajfa-5065	205	35	1	1	NUM
ajfa-5065	205	36	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	205	37	153	153	NUM
ajfa-5065	205	38	tables	table	NOUN
ajfa-5065	205	39	10a&b	10a&b	NUM
ajfa-5065	205	40	.	.	PUNCT
ajfa-5065	206	1	uk	uk	PROPN
ajfa-5065	206	2	increases	increase	VERB
ajfa-5065	206	3	vat	vat	NOUN
ajfa-5065	206	4	to	to	ADP
ajfa-5065	206	5	20	20	NUM
ajfa-5065	206	6	%	%	NOUN
ajfa-5065	206	7	january	january	PROPN
ajfa-5065	206	8	2011	2011	NUM
ajfa-5065	206	9	:	:	PUNCT
ajfa-5065	206	10	cpi	cpi	PROPN
ajfa-5065	206	11	and	and	CCONJ
ajfa-5065	206	12	statistics	statistic	NOUN
ajfa-5065	206	13	.	.	PUNCT
ajfa-5065	207	1	oct	oct	PROPN
ajfa-5065	207	2	2010	2010	NUM
ajfa-5065	207	3	nov	nov	NOUN
ajfa-5065	207	4	2010	2010	NUM
ajfa-5065	207	5	dec	dec	PROPN
ajfa-5065	207	6	2010	2010	NUM
ajfa-5065	207	7	jan	jan	PROPN
ajfa-5065	207	8	2011	2011	NUM
ajfa-5065	207	9	feb	feb	NOUN
ajfa-5065	207	10	2011	2011	NUM
ajfa-5065	207	11	mar	mar	PROPN
ajfa-5065	207	12	2011	2011	NUM
ajfa-5065	207	13	apr	apr	NOUN
ajfa-5065	207	14	2011	2011	NUM
ajfa-5065	207	15	uk	uk	PROPN
ajfa-5065	207	16	3.1	3.1	NUM
ajfa-5065	207	17	3.2	3.2	NUM
ajfa-5065	207	18	3.7	3.7	NUM
ajfa-5065	207	19	4.0	4.0	NUM
ajfa-5065	207	20	4.3	4.3	NUM
ajfa-5065	207	21	4.1	4.1	NUM
ajfa-5065	207	22	4.5	4.5	NUM
ajfa-5065	207	23	can	can	AUX
ajfa-5065	207	24	2.4	2.4	NUM
ajfa-5065	207	25	2.0	2.0	NUM
ajfa-5065	207	26	2.4	2.4	NUM
ajfa-5065	207	27	2.3	2.3	NUM
ajfa-5065	207	28	2.2	2.2	NUM
ajfa-5065	207	29	3.3	3.3	NUM
ajfa-5065	207	30	3.3	3.3	NUM
ajfa-5065	207	31	us	us	PROPN
ajfa-5065	207	32	1.2	1.2	NUM
ajfa-5065	207	33	1.1	1.1	NUM
ajfa-5065	207	34	1.5	1.5	NUM
ajfa-5065	207	35	1.6	1.6	NUM
ajfa-5065	207	36	2.1	2.1	NUM
ajfa-5065	207	37	2.7	2.7	NUM
ajfa-5065	207	38	3.2	3.2	NUM
ajfa-5065	207	39	statistical	statistical	ADJ
ajfa-5065	207	40	results	result	NOUN
ajfa-5065	207	41	model	model	VERB
ajfa-5065	207	42	unstandardized	unstandardized	ADJ
ajfa-5065	207	43	coefficients	coefficient	NOUN
ajfa-5065	207	44	standardized	standardize	VERB
ajfa-5065	207	45	coefficients	coefficient	NOUN
ajfa-5065	207	46	t	t	PROPN
ajfa-5065	207	47	sig	sig	PROPN
ajfa-5065	207	48	.	.	PUNCT
ajfa-5065	208	1	b	b	X
ajfa-5065	208	2	std	std	PROPN
ajfa-5065	208	3	.	.	NOUN
ajfa-5065	208	4	error	error	NOUN
ajfa-5065	208	5	beta	beta	NOUN
ajfa-5065	208	6	1	1	NUM
ajfa-5065	208	7	(	(	PUNCT
ajfa-5065	208	8	constant	constant	ADJ
ajfa-5065	208	9	)	)	PUNCT
ajfa-5065	208	10	-3.235	-3.235	NUM
ajfa-5065	208	11	3.192	3.192	NUM
ajfa-5065	208	12	-1.013	-1.013	ADP
ajfa-5065	208	13	.385	.385	NUM
ajfa-5065	208	14	uk	uk	PROPN
ajfa-5065	208	15	.979	.979	NUM
ajfa-5065	208	16	.793	.793	NUM
ajfa-5065	208	17	.980	.980	NUM
ajfa-5065	208	18	1.235	1.235	NUM
ajfa-5065	208	19	.305	.305	NUM
ajfa-5065	208	20	us	us	PROPN
ajfa-5065	208	21	-.115	-.115	PROPN
ajfa-5065	208	22	.910	.910	NUM
ajfa-5065	209	1	-.171	-.171	PROPN
ajfa-5065	209	2	-.127	-.127	PROPN
ajfa-5065	209	3	.907	.907	NUM
ajfa-5065	209	4	can	can	AUX
ajfa-5065	209	5	.103	.103	NUM
ajfa-5065	209	6	.840	.840	NUM
ajfa-5065	209	7	.101	.101	NUM
ajfa-5065	209	8	.123	.123	NUM
ajfa-5065	209	9	.910	.910	NUM
ajfa-5065	209	10	r2	r2	PROPN
ajfa-5065	209	11	=	=	PUNCT
ajfa-5065	209	12	0.795	0.795	NUM
ajfa-5065	209	13	the	the	DET
ajfa-5065	209	14	increase	increase	NOUN
ajfa-5065	209	15	of	of	ADP
ajfa-5065	209	16	vat	vat	NOUN
ajfa-5065	209	17	in	in	ADP
ajfa-5065	209	18	the	the	DET
ajfa-5065	209	19	uk	uk	PROPN
ajfa-5065	209	20	from	from	ADP
ajfa-5065	209	21	17.5	17.5	NUM
ajfa-5065	209	22	%	%	NOUN
ajfa-5065	209	23	to	to	PART
ajfa-5065	209	24	20	20	NUM
ajfa-5065	209	25	%	%	NOUN
ajfa-5065	209	26	in	in	ADP
ajfa-5065	209	27	january	january	PROPN
ajfa-5065	209	28	2011	2011	NUM
ajfa-5065	209	29	,	,	PUNCT
ajfa-5065	209	30	shows	show	VERB
ajfa-5065	209	31	a	a	DET
ajfa-5065	209	32	small	small	ADJ
ajfa-5065	209	33	increase	increase	NOUN
ajfa-5065	209	34	in	in	ADP
ajfa-5065	209	35	the	the	DET
ajfa-5065	209	36	rate	rate	NOUN
ajfa-5065	209	37	of	of	ADP
ajfa-5065	209	38	inflation	inflation	NOUN
ajfa-5065	209	39	from	from	ADP
ajfa-5065	209	40	3.7	3.7	NUM
ajfa-5065	209	41	%	%	NOUN
ajfa-5065	209	42	to	to	ADP
ajfa-5065	209	43	4.0	4.0	NUM
ajfa-5065	209	44	%	%	NOUN
ajfa-5065	209	45	.	.	PUNCT
ajfa-5065	210	1	however	however	ADV
ajfa-5065	210	2	,	,	PUNCT
ajfa-5065	210	3	this	this	DET
ajfa-5065	210	4	increase	increase	NOUN
ajfa-5065	210	5	is	be	AUX
ajfa-5065	210	6	not	not	PART
ajfa-5065	210	7	statistically	statistically	ADV
ajfa-5065	210	8	significant	significant	ADJ
ajfa-5065	210	9	.	.	PUNCT
ajfa-5065	211	1	the	the	DET
ajfa-5065	211	2	control	control	NOUN
ajfa-5065	211	3	countries	country	NOUN
ajfa-5065	211	4	showed	show	VERB
ajfa-5065	211	5	differing	differing	ADJ
ajfa-5065	211	6	changes	change	NOUN
ajfa-5065	211	7	in	in	ADP
ajfa-5065	211	8	rate	rate	NOUN
ajfa-5065	211	9	of	of	ADP
ajfa-5065	211	10	inflation	inflation	NOUN
ajfa-5065	211	11	over	over	ADP
ajfa-5065	211	12	the	the	DET
ajfa-5065	211	13	same	same	ADJ
ajfa-5065	211	14	period	period	NOUN
ajfa-5065	211	15	;	;	PUNCT
ajfa-5065	211	16	the	the	DET
ajfa-5065	211	17	us	us	PROPN
ajfa-5065	211	18	cpi	cpi	PROPN
ajfa-5065	211	19	increased	increase	VERB
ajfa-5065	211	20	slightly	slightly	ADV
ajfa-5065	211	21	from	from	ADP
ajfa-5065	211	22	1.5	1.5	NUM
ajfa-5065	211	23	%	%	NOUN
ajfa-5065	211	24	to	to	ADP
ajfa-5065	211	25	1.6	1.6	NUM
ajfa-5065	211	26	%	%	NOUN
ajfa-5065	211	27	and	and	CCONJ
ajfa-5065	211	28	canada	canada	PROPN
ajfa-5065	211	29	’s	’s	PART
ajfa-5065	211	30	cpi	cpi	PROPN
ajfa-5065	211	31	decreased	decrease	VERB
ajfa-5065	211	32	from	from	ADP
ajfa-5065	211	33	2.4	2.4	NUM
ajfa-5065	211	34	%	%	NOUN
ajfa-5065	211	35	to	to	ADP
ajfa-5065	211	36	2.3	2.3	NUM
ajfa-5065	211	37	%	%	NOUN
ajfa-5065	211	38	.	.	PUNCT
ajfa-5065	212	1	thus	thus	ADV
ajfa-5065	212	2	,	,	PUNCT
ajfa-5065	212	3	again	again	ADV
ajfa-5065	212	4	,	,	PUNCT
ajfa-5065	212	5	one	one	PRON
ajfa-5065	212	6	can	can	AUX
ajfa-5065	212	7	not	not	PART
ajfa-5065	212	8	conclude	conclude	VERB
ajfa-5065	212	9	that	that	SCONJ
ajfa-5065	212	10	the	the	DET
ajfa-5065	212	11	increase	increase	NOUN
ajfa-5065	212	12	in	in	ADP
ajfa-5065	212	13	vat	vat	NOUN
ajfa-5065	212	14	was	be	AUX
ajfa-5065	212	15	influential	influential	ADJ
ajfa-5065	212	16	in	in	ADP
ajfa-5065	212	17	causing	cause	VERB
ajfa-5065	212	18	the	the	DET
ajfa-5065	212	19	increase	increase	NOUN
ajfa-5065	212	20	in	in	ADP
ajfa-5065	212	21	inflation	inflation	NOUN
ajfa-5065	212	22	in	in	ADP
ajfa-5065	212	23	the	the	DET
ajfa-5065	212	24	uk	uk	PROPN
ajfa-5065	212	25	.	.	PROPN
ajfa-5065	212	26	5.3	5.3	NUM
ajfa-5065	212	27	changes	change	NOUN
ajfa-5065	212	28	in	in	ADP
ajfa-5065	212	29	the	the	DET
ajfa-5065	212	30	rate	rate	NOUN
ajfa-5065	212	31	of	of	ADP
ajfa-5065	212	32	vat	vat	NOUN
ajfa-5065	212	33	:	:	PUNCT
ajfa-5065	212	34	canada	canada	PROPN
ajfa-5065	212	35	5.3.1	5.3.1	NUM
ajfa-5065	212	36	july	july	PROPN
ajfa-5065	212	37	2006	2006	NUM
ajfa-5065	212	38	canada	canada	PROPN
ajfa-5065	212	39	decreases	decrease	VERB
ajfa-5065	212	40	gst	gst	NOUN
ajfa-5065	212	41	to	to	ADP
ajfa-5065	212	42	6	6	NUM
ajfa-5065	212	43	%	%	NOUN
ajfa-5065	212	44	figure	figure	NOUN
ajfa-5065	212	45	11	11	NUM
ajfa-5065	212	46	.	.	PUNCT
ajfa-5065	213	1	canada	canada	PROPN
ajfa-5065	213	2	decreases	decrease	VERB
ajfa-5065	213	3	gst	gst	NOUN
ajfa-5065	213	4	to	to	ADP
ajfa-5065	213	5	6	6	NUM
ajfa-5065	213	6	%	%	NOUN
ajfa-5065	213	7	july	july	PROPN
ajfa-5065	213	8	2006	2006	NUM
ajfa-5065	213	9	:	:	PUNCT
ajfa-5065	213	10	cpi	cpi	PROPN
ajfa-5065	213	11	change	change	NOUN
ajfa-5065	213	12	from	from	ADP
ajfa-5065	213	13	same	same	ADJ
ajfa-5065	213	14	month	month	NOUN
ajfa-5065	213	15	prior	prior	ADJ
ajfa-5065	213	16	year	year	NOUN
ajfa-5065	213	17	asian	asian	PROPN
ajfa-5065	213	18	journal	journal	NOUN
ajfa-5065	213	19	of	of	ADP
ajfa-5065	213	20	finance	finance	PROPN
ajfa-5065	213	21	&	&	CCONJ
ajfa-5065	213	22	accounting	accounting	PROPN
ajfa-5065	213	23	issn	issn	PROPN
ajfa-5065	213	24	1946	1946	NUM
ajfa-5065	213	25	-	-	PUNCT
ajfa-5065	213	26	052x	052x	PROPN
ajfa-5065	213	27	2014	2014	NUM
ajfa-5065	213	28	,	,	PUNCT
ajfa-5065	213	29	vol	vol	NOUN
ajfa-5065	213	30	.	.	PROPN
ajfa-5065	214	1	6	6	NUM
ajfa-5065	214	2	,	,	PUNCT
ajfa-5065	214	3	no	no	INTJ
ajfa-5065	214	4	.	.	NOUN
ajfa-5065	214	5	1	1	NUM
ajfa-5065	214	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	214	7	154	154	NUM
ajfa-5065	214	8	tables	table	NOUN
ajfa-5065	214	9	11a&b	11a&b	NUM
ajfa-5065	214	10	.	.	PUNCT
ajfa-5065	215	1	canada	canada	PROPN
ajfa-5065	215	2	decreases	decrease	VERB
ajfa-5065	215	3	gst	gst	NOUN
ajfa-5065	215	4	to	to	ADP
ajfa-5065	215	5	6	6	NUM
ajfa-5065	215	6	%	%	NOUN
ajfa-5065	215	7	july	july	PROPN
ajfa-5065	215	8	2006	2006	NUM
ajfa-5065	215	9	:	:	PUNCT
ajfa-5065	215	10	cpi	cpi	PROPN
ajfa-5065	215	11	and	and	CCONJ
ajfa-5065	215	12	statistics	statistic	NOUN
ajfa-5065	215	13	apr	apr	PROPN
ajfa-5065	215	14	2006	2006	NUM
ajfa-5065	215	15	may	may	PROPN
ajfa-5065	215	16	2006	2006	NUM
ajfa-5065	215	17	jun	jun	PROPN
ajfa-5065	215	18	2006	2006	NUM
ajfa-5065	215	19	jul	jul	PROPN
ajfa-5065	215	20	2006	2006	NUM
ajfa-5065	215	21	aug	aug	PROPN
ajfa-5065	215	22	2006	2006	NUM
ajfa-5065	215	23	sep	sep	PROPN
ajfa-5065	215	24	2006	2006	NUM
ajfa-5065	215	25	oct	oct	NOUN
ajfa-5065	215	26	2006	2006	NUM
ajfa-5065	215	27	can	can	AUX
ajfa-5065	215	28	2.4	2.4	NUM
ajfa-5065	215	29	2.8	2.8	NUM
ajfa-5065	215	30	2.6	2.6	NUM
ajfa-5065	215	31	2.3	2.3	NUM
ajfa-5065	215	32	2.1	2.1	NUM
ajfa-5065	215	33	0.7	0.7	NUM
ajfa-5065	215	34	0.9	0.9	NUM
ajfa-5065	215	35	uk	uk	PROPN
ajfa-5065	215	36	2.6	2.6	NUM
ajfa-5065	215	37	2.9	2.9	NUM
ajfa-5065	215	38	3.3	3.3	NUM
ajfa-5065	215	39	3.3	3.3	NUM
ajfa-5065	215	40	3.4	3.4	NUM
ajfa-5065	215	41	3.6	3.6	NUM
ajfa-5065	215	42	3.7	3.7	NUM
ajfa-5065	215	43	us	us	PROPN
ajfa-5065	215	44	3.5	3.5	NUM
ajfa-5065	215	45	4.2	4.2	NUM
ajfa-5065	215	46	4.2	4.2	NUM
ajfa-5065	215	47	4.1	4.1	NUM
ajfa-5065	215	48	3.8	3.8	NUM
ajfa-5065	215	49	2.1	2.1	NUM
ajfa-5065	215	50	1.3	1.3	NUM
ajfa-5065	215	51	statistical	statistical	ADJ
ajfa-5065	215	52	results	result	NOUN
ajfa-5065	215	53	model	model	VERB
ajfa-5065	215	54	unstandardized	unstandardized	ADJ
ajfa-5065	215	55	coefficients	coefficient	NOUN
ajfa-5065	215	56	standardized	standardize	VERB
ajfa-5065	215	57	coefficients	coefficient	NOUN
ajfa-5065	215	58	t	t	PROPN
ajfa-5065	215	59	sig	sig	PROPN
ajfa-5065	215	60	.	.	PUNCT
ajfa-5065	216	1	b	b	X
ajfa-5065	216	2	std	std	PROPN
ajfa-5065	216	3	.	.	NOUN
ajfa-5065	216	4	error	error	NOUN
ajfa-5065	216	5	beta	beta	NOUN
ajfa-5065	216	6	1	1	NUM
ajfa-5065	216	7	(	(	PUNCT
ajfa-5065	216	8	constant	constant	ADJ
ajfa-5065	216	9	)	)	PUNCT
ajfa-5065	216	10	-1.245	-1.245	NUM
ajfa-5065	216	11	2.696	2.696	NUM
ajfa-5065	216	12	-.462	-.462	NOUN
ajfa-5065	216	13	.676	.676	NUM
ajfa-5065	216	14	uk	uk	PROPN
ajfa-5065	216	15	.625	.625	NUM
ajfa-5065	216	16	.706	.706	NUM
ajfa-5065	216	17	.462	.462	NUM
ajfa-5065	216	18	.886	.886	NUM
ajfa-5065	216	19	.441	.441	NUM
ajfa-5065	217	1	us	we	PRON
ajfa-5065	217	2	.316	.316	NUM
ajfa-5065	217	3	.481	.481	NUM
ajfa-5065	217	4	.689	.689	NUM
ajfa-5065	217	5	.658	.658	NUM
ajfa-5065	217	6	.558	.558	NUM
ajfa-5065	217	7	can	can	AUX
ajfa-5065	217	8	-.645	-.645	VERB
ajfa-5065	217	9	.799	.799	NUM
ajfa-5065	218	1	-1.004	-1.004	PUNCT
ajfa-5065	219	1	-.808	-.808	NUM
ajfa-5065	219	2	.478	.478	NUM
ajfa-5065	219	3	r2	r2	PROPN
ajfa-5065	219	4	=	=	NOUN
ajfa-5065	219	5	0.697	0.697	NUM
ajfa-5065	219	6	when	when	SCONJ
ajfa-5065	219	7	canada	canada	PROPN
ajfa-5065	219	8	decreased	decrease	VERB
ajfa-5065	219	9	its	its	PRON
ajfa-5065	219	10	rate	rate	NOUN
ajfa-5065	219	11	of	of	ADP
ajfa-5065	219	12	gst	gst	NOUN
ajfa-5065	219	13	to	to	ADP
ajfa-5065	219	14	6	6	NUM
ajfa-5065	219	15	%	%	NOUN
ajfa-5065	219	16	,	,	PUNCT
ajfa-5065	219	17	there	there	PRON
ajfa-5065	219	18	was	be	VERB
ajfa-5065	219	19	not	not	PART
ajfa-5065	219	20	significant	significant	ADJ
ajfa-5065	219	21	change	change	NOUN
ajfa-5065	219	22	in	in	ADP
ajfa-5065	219	23	the	the	DET
ajfa-5065	219	24	rate	rate	NOUN
ajfa-5065	219	25	of	of	ADP
ajfa-5065	219	26	cpi	cpi	PROPN
ajfa-5065	219	27	from	from	ADP
ajfa-5065	219	28	june	june	PROPN
ajfa-5065	219	29	to	to	ADP
ajfa-5065	219	30	july	july	PROPN
ajfa-5065	219	31	.	.	PUNCT
ajfa-5065	220	1	there	there	PRON
ajfa-5065	220	2	was	be	VERB
ajfa-5065	220	3	a	a	DET
ajfa-5065	220	4	large	large	ADJ
ajfa-5065	220	5	decrease	decrease	NOUN
ajfa-5065	220	6	in	in	ADP
ajfa-5065	220	7	cpi	cpi	PROPN
ajfa-5065	220	8	two	two	NUM
ajfa-5065	220	9	months	month	NOUN
ajfa-5065	220	10	later	later	ADV
ajfa-5065	220	11	,	,	PUNCT
ajfa-5065	220	12	from	from	ADP
ajfa-5065	220	13	august	august	PROPN
ajfa-5065	220	14	to	to	ADP
ajfa-5065	220	15	september	september	PROPN
ajfa-5065	220	16	(	(	PUNCT
ajfa-5065	220	17	from	from	ADP
ajfa-5065	220	18	2.1	2.1	NUM
ajfa-5065	220	19	%	%	NOUN
ajfa-5065	220	20	to	to	ADP
ajfa-5065	220	21	0.7	0.7	NUM
ajfa-5065	220	22	%	%	NOUN
ajfa-5065	220	23	)	)	PUNCT
ajfa-5065	220	24	.	.	PUNCT
ajfa-5065	221	1	however	however	ADV
ajfa-5065	221	2	,	,	PUNCT
ajfa-5065	221	3	one	one	NUM
ajfa-5065	221	4	of	of	ADP
ajfa-5065	221	5	the	the	DET
ajfa-5065	221	6	control	control	NOUN
ajfa-5065	221	7	countries	country	NOUN
ajfa-5065	221	8	,	,	PUNCT
ajfa-5065	221	9	the	the	DET
ajfa-5065	221	10	us	us	PROPN
ajfa-5065	221	11	,	,	PUNCT
ajfa-5065	221	12	also	also	ADV
ajfa-5065	221	13	had	have	VERB
ajfa-5065	221	14	a	a	DET
ajfa-5065	221	15	fairly	fairly	ADV
ajfa-5065	221	16	large	large	ADJ
ajfa-5065	221	17	decrease	decrease	NOUN
ajfa-5065	221	18	(	(	PUNCT
ajfa-5065	221	19	from	from	ADP
ajfa-5065	221	20	3.8	3.8	NUM
ajfa-5065	221	21	%	%	NOUN
ajfa-5065	221	22	to	to	ADP
ajfa-5065	221	23	2.1	2.1	NUM
ajfa-5065	221	24	%	%	NOUN
ajfa-5065	221	25	)	)	PUNCT
ajfa-5065	221	26	at	at	ADP
ajfa-5065	221	27	the	the	DET
ajfa-5065	221	28	same	same	ADJ
ajfa-5065	221	29	time	time	NOUN
ajfa-5065	221	30	.	.	PUNCT
ajfa-5065	222	1	thus	thus	ADV
ajfa-5065	222	2	,	,	PUNCT
ajfa-5065	222	3	it	it	PRON
ajfa-5065	222	4	is	be	AUX
ajfa-5065	222	5	not	not	PART
ajfa-5065	222	6	possible	possible	ADJ
ajfa-5065	222	7	to	to	PART
ajfa-5065	222	8	maintain	maintain	VERB
ajfa-5065	222	9	that	that	SCONJ
ajfa-5065	222	10	the	the	DET
ajfa-5065	222	11	decrease	decrease	NOUN
ajfa-5065	222	12	in	in	ADP
ajfa-5065	222	13	gst	gst	PROPN
ajfa-5065	222	14	caused	cause	VERB
ajfa-5065	222	15	the	the	DET
ajfa-5065	222	16	change	change	NOUN
ajfa-5065	222	17	in	in	ADP
ajfa-5065	222	18	the	the	DET
ajfa-5065	222	19	rate	rate	NOUN
ajfa-5065	222	20	of	of	ADP
ajfa-5065	222	21	inflation	inflation	NOUN
ajfa-5065	222	22	.	.	PUNCT
ajfa-5065	223	1	5.3.2	5.3.2	NUM
ajfa-5065	223	2	january	january	NOUN
ajfa-5065	223	3	2008	2008	NUM
ajfa-5065	223	4	:	:	PUNCT
ajfa-5065	223	5	canada	canada	PROPN
ajfa-5065	223	6	reduces	reduce	VERB
ajfa-5065	223	7	gst	gst	NOUN
ajfa-5065	223	8	to	to	ADP
ajfa-5065	223	9	5	5	NUM
ajfa-5065	223	10	%	%	NOUN
ajfa-5065	223	11	figure	figure	NOUN
ajfa-5065	223	12	12	12	NUM
ajfa-5065	223	13	.	.	PUNCT
ajfa-5065	224	1	canada	canada	PROPN
ajfa-5065	224	2	decreases	decrease	VERB
ajfa-5065	224	3	gst	gst	NOUN
ajfa-5065	224	4	to	to	ADP
ajfa-5065	224	5	5	5	NUM
ajfa-5065	224	6	%	%	NOUN
ajfa-5065	224	7	january	january	PROPN
ajfa-5065	224	8	2008	2008	NUM
ajfa-5065	224	9	:	:	PUNCT
ajfa-5065	224	10	cpi	cpi	PROPN
ajfa-5065	224	11	change	change	NOUN
ajfa-5065	224	12	from	from	ADP
ajfa-5065	224	13	same	same	ADJ
ajfa-5065	224	14	month	month	NOUN
ajfa-5065	224	15	prior	prior	ADJ
ajfa-5065	224	16	year	year	NOUN
ajfa-5065	224	17	asian	asian	PROPN
ajfa-5065	224	18	journal	journal	NOUN
ajfa-5065	224	19	of	of	ADP
ajfa-5065	224	20	finance	finance	PROPN
ajfa-5065	224	21	&	&	CCONJ
ajfa-5065	224	22	accounting	accounting	PROPN
ajfa-5065	224	23	issn	issn	PROPN
ajfa-5065	224	24	1946	1946	NUM
ajfa-5065	224	25	-	-	PUNCT
ajfa-5065	224	26	052x	052x	PROPN
ajfa-5065	224	27	2014	2014	NUM
ajfa-5065	224	28	,	,	PUNCT
ajfa-5065	224	29	vol	vol	NOUN
ajfa-5065	224	30	.	.	PROPN
ajfa-5065	224	31	6	6	NUM
ajfa-5065	224	32	,	,	PUNCT
ajfa-5065	224	33	no	no	INTJ
ajfa-5065	224	34	.	.	NOUN
ajfa-5065	224	35	1	1	NUM
ajfa-5065	224	36	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	224	37	155	155	NUM
ajfa-5065	224	38	tables	table	NOUN
ajfa-5065	224	39	12a&b	12a&b	NUM
ajfa-5065	224	40	.	.	PUNCT
ajfa-5065	225	1	canada	canada	PROPN
ajfa-5065	225	2	decreases	decrease	VERB
ajfa-5065	225	3	gst	gst	NOUN
ajfa-5065	225	4	to	to	ADP
ajfa-5065	225	5	5	5	NUM
ajfa-5065	225	6	%	%	NOUN
ajfa-5065	225	7	january	january	PROPN
ajfa-5065	225	8	2008	2008	NUM
ajfa-5065	225	9	:	:	PUNCT
ajfa-5065	225	10	cpi	cpi	PROPN
ajfa-5065	225	11	and	and	CCONJ
ajfa-5065	225	12	statistics	statistic	NOUN
ajfa-5065	225	13	oct	oct	PROPN
ajfa-5065	225	14	2007	2007	NUM
ajfa-5065	225	15	nov	nov	NOUN
ajfa-5065	225	16	2007	2007	NUM
ajfa-5065	225	17	dec	dec	PROPN
ajfa-5065	225	18	2007	2007	NUM
ajfa-5065	225	19	jan	jan	PROPN
ajfa-5065	225	20	2008	2008	NUM
ajfa-5065	225	21	feb	feb	PROPN
ajfa-5065	225	22	2008	2008	NUM
ajfa-5065	225	23	mar	mar	PROPN
ajfa-5065	225	24	2008	2008	NUM
ajfa-5065	225	25	apr	apr	NOUN
ajfa-5065	225	26	2008	2008	NUM
ajfa-5065	225	27	can	can	AUX
ajfa-5065	225	28	2.5	2.5	NUM
ajfa-5065	225	29	2.4	2.4	NUM
ajfa-5065	225	30	2.4	2.4	NUM
ajfa-5065	225	31	2.2	2.2	NUM
ajfa-5065	225	32	1.8	1.8	NUM
ajfa-5065	225	33	1.4	1.4	NUM
ajfa-5065	225	34	1.7	1.7	NUM
ajfa-5065	225	35	us	us	PROPN
ajfa-5065	225	36	3.5	3.5	NUM
ajfa-5065	225	37	4.4	4.4	NUM
ajfa-5065	225	38	4.1	4.1	NUM
ajfa-5065	225	39	4.3	4.3	NUM
ajfa-5065	225	40	-1.9	-1.9	NUM
ajfa-5065	225	41	3.9	3.9	NUM
ajfa-5065	225	42	4.0	4.0	NUM
ajfa-5065	225	43	uk	uk	PROPN
ajfa-5065	225	44	-3.8	-3.8	PROPN
ajfa-5065	225	45	-3.9	-3.9	PROPN
ajfa-5065	225	46	-4.2	-4.2	PROPN
ajfa-5065	225	47	2.3	2.3	NUM
ajfa-5065	225	48	2.5	2.5	NUM
ajfa-5065	225	49	2.4	2.4	NUM
ajfa-5065	225	50	2.9	2.9	NUM
ajfa-5065	225	51	statistical	statistical	ADJ
ajfa-5065	225	52	results	result	NOUN
ajfa-5065	225	53	model	model	VERB
ajfa-5065	225	54	unstandardized	unstandardized	ADJ
ajfa-5065	225	55	coefficients	coefficient	NOUN
ajfa-5065	225	56	standardized	standardize	VERB
ajfa-5065	225	57	coefficients	coefficient	NOUN
ajfa-5065	225	58	t	t	PROPN
ajfa-5065	225	59	sig	sig	PROPN
ajfa-5065	225	60	.	.	PUNCT
ajfa-5065	226	1	b	b	X
ajfa-5065	226	2	std	std	PROPN
ajfa-5065	226	3	.	.	NOUN
ajfa-5065	226	4	error	error	NOUN
ajfa-5065	226	5	beta	beta	NOUN
ajfa-5065	226	6	1	1	NUM
ajfa-5065	226	7	(	(	PUNCT
ajfa-5065	226	8	constant	constant	ADJ
ajfa-5065	226	9	)	)	PUNCT
ajfa-5065	226	10	.576	.576	NUM
ajfa-5065	226	11	.186	.186	NUM
ajfa-5065	226	12	3.097	3.097	NUM
ajfa-5065	226	13	.053	.053	NUM
ajfa-5065	226	14	uk	uk	PROPN
ajfa-5065	226	15	.155	.155	NUM
ajfa-5065	226	16	.011	.011	NUM
ajfa-5065	226	17	1.009	1.009	NUM
ajfa-5065	226	18	14.003	14.003	NUM
ajfa-5065	226	19	.001	.001	NUM
ajfa-5065	226	20	us	us	PROPN
ajfa-5065	226	21	4.056e-5	4.056e-5	NUM
ajfa-5065	226	22	.010	.010	NUM
ajfa-5065	226	23	.000	.000	NUM
ajfa-5065	226	24	.004	.004	NUM
ajfa-5065	226	25	.997	.997	NUM
ajfa-5065	226	26	can	can	AUX
ajfa-5065	226	27	.017	.017	NUM
ajfa-5065	226	28	.090	.090	NUM
ajfa-5065	226	29	.013	.013	NUM
ajfa-5065	226	30	.189	.189	NUM
ajfa-5065	226	31	.862	.862	NUM
ajfa-5065	226	32	r2	r2	PROPN
ajfa-5065	226	33	=	=	PUNCT
ajfa-5065	226	34	0.680	0.680	NUM
ajfa-5065	226	35	the	the	DET
ajfa-5065	226	36	rate	rate	NOUN
ajfa-5065	226	37	of	of	ADP
ajfa-5065	226	38	change	change	NOUN
ajfa-5065	226	39	of	of	ADP
ajfa-5065	226	40	cpi	cpi	PROPN
ajfa-5065	226	41	in	in	ADP
ajfa-5065	226	42	canada	canada	PROPN
ajfa-5065	226	43	slightly	slightly	ADV
ajfa-5065	226	44	decreased	decrease	VERB
ajfa-5065	226	45	when	when	SCONJ
ajfa-5065	226	46	the	the	DET
ajfa-5065	226	47	rate	rate	NOUN
ajfa-5065	226	48	of	of	ADP
ajfa-5065	226	49	gst	gst	PROPN
ajfa-5065	226	50	dropped	drop	VERB
ajfa-5065	226	51	.	.	PUNCT
ajfa-5065	227	1	however	however	ADV
ajfa-5065	227	2	this	this	PRON
ajfa-5065	227	3	was	be	AUX
ajfa-5065	227	4	part	part	NOUN
ajfa-5065	227	5	of	of	ADP
ajfa-5065	227	6	a	a	DET
ajfa-5065	227	7	general	general	ADJ
ajfa-5065	227	8	trend	trend	NOUN
ajfa-5065	227	9	of	of	ADP
ajfa-5065	227	10	decreasing	decrease	VERB
ajfa-5065	227	11	cpi	cpi	NOUN
ajfa-5065	227	12	.	.	PUNCT
ajfa-5065	228	1	the	the	DET
ajfa-5065	228	2	decrease	decrease	NOUN
ajfa-5065	228	3	in	in	ADP
ajfa-5065	228	4	cpi	cpi	PROPN
ajfa-5065	228	5	was	be	AUX
ajfa-5065	228	6	not	not	PART
ajfa-5065	228	7	statistically	statistically	ADV
ajfa-5065	228	8	significant	significant	ADJ
ajfa-5065	228	9	.	.	PUNCT
ajfa-5065	229	1	this	this	DET
ajfa-5065	229	2	decrease	decrease	NOUN
ajfa-5065	229	3	is	be	AUX
ajfa-5065	229	4	continues	continue	VERB
ajfa-5065	229	5	into	into	ADP
ajfa-5065	229	6	the	the	DET
ajfa-5065	229	7	following	following	ADJ
ajfa-5065	229	8	months	month	NOUN
ajfa-5065	229	9	.	.	PUNCT
ajfa-5065	230	1	the	the	DET
ajfa-5065	230	2	control	control	NOUN
ajfa-5065	230	3	countries	country	NOUN
ajfa-5065	230	4	had	have	VERB
ajfa-5065	230	5	very	very	ADV
ajfa-5065	230	6	volatile	volatile	ADJ
ajfa-5065	230	7	changes	change	NOUN
ajfa-5065	230	8	.	.	PUNCT
ajfa-5065	231	1	the	the	DET
ajfa-5065	231	2	uk	uk	PROPN
ajfa-5065	231	3	had	have	VERB
ajfa-5065	231	4	a	a	DET
ajfa-5065	231	5	highly	highly	ADV
ajfa-5065	231	6	significant	significant	ADJ
ajfa-5065	231	7	increase	increase	NOUN
ajfa-5065	231	8	that	that	PRON
ajfa-5065	231	9	was	be	AUX
ajfa-5065	231	10	sustained	sustain	VERB
ajfa-5065	231	11	,	,	PUNCT
ajfa-5065	231	12	whereas	whereas	SCONJ
ajfa-5065	231	13	the	the	DET
ajfa-5065	231	14	us	us	PROPN
ajfa-5065	231	15	had	have	VERB
ajfa-5065	231	16	a	a	DET
ajfa-5065	231	17	one	one	NUM
ajfa-5065	231	18	month	month	NOUN
ajfa-5065	231	19	drop	drop	NOUN
ajfa-5065	231	20	that	that	PRON
ajfa-5065	231	21	was	be	AUX
ajfa-5065	231	22	recovered	recover	VERB
ajfa-5065	231	23	in	in	ADP
ajfa-5065	231	24	the	the	DET
ajfa-5065	231	25	following	follow	VERB
ajfa-5065	231	26	month	month	NOUN
ajfa-5065	231	27	.	.	PUNCT
ajfa-5065	232	1	6	6	X
ajfa-5065	232	2	.	.	X
ajfa-5065	232	3	conclusion	conclusion	NOUN
ajfa-5065	232	4	this	this	DET
ajfa-5065	232	5	paper	paper	NOUN
ajfa-5065	232	6	described	describe	VERB
ajfa-5065	232	7	the	the	DET
ajfa-5065	232	8	changes	change	NOUN
ajfa-5065	232	9	in	in	ADP
ajfa-5065	232	10	the	the	DET
ajfa-5065	232	11	consumer	consumer	NOUN
ajfa-5065	232	12	price	price	NOUN
ajfa-5065	232	13	index	index	NOUN
ajfa-5065	232	14	at	at	ADP
ajfa-5065	232	15	the	the	DET
ajfa-5065	232	16	time	time	NOUN
ajfa-5065	232	17	of	of	ADP
ajfa-5065	232	18	introduction	introduction	NOUN
ajfa-5065	232	19	of	of	ADP
ajfa-5065	232	20	a	a	DET
ajfa-5065	232	21	national	national	ADJ
ajfa-5065	232	22	multi	multi	ADJ
ajfa-5065	232	23	-	-	ADJ
ajfa-5065	232	24	stage	stage	ADJ
ajfa-5065	232	25	consumption	consumption	NOUN
ajfa-5065	232	26	tax	tax	NOUN
ajfa-5065	232	27	in	in	ADP
ajfa-5065	232	28	the	the	DET
ajfa-5065	232	29	uk	uk	PROPN
ajfa-5065	232	30	and	and	CCONJ
ajfa-5065	232	31	canada	canada	PROPN
ajfa-5065	232	32	and	and	CCONJ
ajfa-5065	232	33	at	at	ADP
ajfa-5065	232	34	the	the	DET
ajfa-5065	232	35	time	time	NOUN
ajfa-5065	232	36	of	of	ADP
ajfa-5065	232	37	any	any	DET
ajfa-5065	232	38	rate	rate	NOUN
ajfa-5065	232	39	changes	change	NOUN
ajfa-5065	232	40	in	in	ADP
ajfa-5065	232	41	those	those	DET
ajfa-5065	232	42	countries	country	NOUN
ajfa-5065	232	43	.	.	PUNCT
ajfa-5065	233	1	the	the	DET
ajfa-5065	233	2	us	us	PROPN
ajfa-5065	233	3	was	be	AUX
ajfa-5065	233	4	used	use	VERB
ajfa-5065	233	5	for	for	ADP
ajfa-5065	233	6	control	control	NOUN
ajfa-5065	233	7	purposes	purpose	NOUN
ajfa-5065	233	8	,	,	PUNCT
ajfa-5065	233	9	as	as	SCONJ
ajfa-5065	233	10	was	be	AUX
ajfa-5065	233	11	the	the	DET
ajfa-5065	233	12	other	other	ADJ
ajfa-5065	233	13	country	country	NOUN
ajfa-5065	233	14	with	with	ADP
ajfa-5065	233	15	a	a	DET
ajfa-5065	233	16	vat	vat	NOUN
ajfa-5065	233	17	style	style	NOUN
ajfa-5065	233	18	tax	tax	NOUN
ajfa-5065	233	19	where	where	SCONJ
ajfa-5065	233	20	there	there	PRON
ajfa-5065	233	21	was	be	VERB
ajfa-5065	233	22	no	no	DET
ajfa-5065	233	23	change	change	NOUN
ajfa-5065	233	24	at	at	ADP
ajfa-5065	233	25	that	that	DET
ajfa-5065	233	26	time	time	NOUN
ajfa-5065	233	27	.	.	PUNCT
ajfa-5065	234	1	at	at	ADP
ajfa-5065	234	2	the	the	DET
ajfa-5065	234	3	introduction	introduction	NOUN
ajfa-5065	234	4	and	and	CCONJ
ajfa-5065	234	5	each	each	DET
ajfa-5065	234	6	change	change	NOUN
ajfa-5065	234	7	in	in	ADP
ajfa-5065	234	8	rate	rate	NOUN
ajfa-5065	234	9	,	,	PUNCT
ajfa-5065	234	10	the	the	DET
ajfa-5065	234	11	analysis	analysis	NOUN
ajfa-5065	234	12	show	show	VERB
ajfa-5065	234	13	a	a	DET
ajfa-5065	234	14	graph	graph	NOUN
ajfa-5065	234	15	of	of	ADP
ajfa-5065	234	16	the	the	DET
ajfa-5065	234	17	change	change	NOUN
ajfa-5065	234	18	in	in	ADP
ajfa-5065	234	19	cpi	cpi	PROPN
ajfa-5065	234	20	from	from	ADP
ajfa-5065	234	21	the	the	DET
ajfa-5065	234	22	prior	prior	ADJ
ajfa-5065	234	23	year	year	NOUN
ajfa-5065	234	24	(	(	PUNCT
ajfa-5065	234	25	on	on	ADP
ajfa-5065	234	26	an	an	DET
ajfa-5065	234	27	monthly	monthly	ADJ
ajfa-5065	234	28	basis	basis	NOUN
ajfa-5065	234	29	)	)	PUNCT
ajfa-5065	234	30	and	and	CCONJ
ajfa-5065	234	31	the	the	DET
ajfa-5065	234	32	results	result	NOUN
ajfa-5065	234	33	of	of	ADP
ajfa-5065	234	34	the	the	DET
ajfa-5065	234	35	statistical	statistical	ADJ
ajfa-5065	234	36	analysis	analysis	NOUN
ajfa-5065	234	37	.	.	PUNCT
ajfa-5065	235	1	the	the	DET
ajfa-5065	235	2	results	result	NOUN
ajfa-5065	235	3	for	for	ADP
ajfa-5065	235	4	the	the	DET
ajfa-5065	235	5	introduction	introduction	NOUN
ajfa-5065	235	6	of	of	ADP
ajfa-5065	235	7	a	a	DET
ajfa-5065	235	8	vat	vat	NOUN
ajfa-5065	235	9	system	system	NOUN
ajfa-5065	235	10	are	be	AUX
ajfa-5065	235	11	conflicting	conflict	VERB
ajfa-5065	235	12	.	.	PUNCT
ajfa-5065	236	1	the	the	DET
ajfa-5065	236	2	introduction	introduction	NOUN
ajfa-5065	236	3	of	of	ADP
ajfa-5065	236	4	a	a	DET
ajfa-5065	236	5	vat	vat	NOUN
ajfa-5065	236	6	in	in	ADP
ajfa-5065	236	7	the	the	DET
ajfa-5065	236	8	uk	uk	PROPN
ajfa-5065	236	9	showed	show	VERB
ajfa-5065	236	10	no	no	DET
ajfa-5065	236	11	significant	significant	ADJ
ajfa-5065	236	12	effect	effect	NOUN
ajfa-5065	236	13	on	on	ADP
ajfa-5065	236	14	the	the	DET
ajfa-5065	236	15	rate	rate	NOUN
ajfa-5065	236	16	of	of	ADP
ajfa-5065	236	17	change	change	NOUN
ajfa-5065	236	18	of	of	ADP
ajfa-5065	236	19	cpi	cpi	NOUN
ajfa-5065	236	20	,	,	PUNCT
ajfa-5065	236	21	whereas	whereas	SCONJ
ajfa-5065	236	22	the	the	DET
ajfa-5065	236	23	introduction	introduction	NOUN
ajfa-5065	236	24	of	of	ADP
ajfa-5065	236	25	gst	gst	PROPN
ajfa-5065	236	26	in	in	ADP
ajfa-5065	236	27	canada	canada	PROPN
ajfa-5065	236	28	did	do	AUX
ajfa-5065	236	29	have	have	VERB
ajfa-5065	236	30	a	a	DET
ajfa-5065	236	31	significant	significant	ADJ
ajfa-5065	236	32	increase	increase	NOUN
ajfa-5065	236	33	in	in	ADP
ajfa-5065	236	34	the	the	DET
ajfa-5065	236	35	rate	rate	NOUN
ajfa-5065	236	36	of	of	ADP
ajfa-5065	236	37	cpi	cpi	PROPN
ajfa-5065	236	38	.	.	PUNCT
ajfa-5065	237	1	an	an	DET
ajfa-5065	237	2	explanation	explanation	NOUN
ajfa-5065	237	3	of	of	ADP
ajfa-5065	237	4	the	the	DET
ajfa-5065	237	5	result	result	NOUN
ajfa-5065	237	6	for	for	SCONJ
ajfa-5065	237	7	the	the	DET
ajfa-5065	237	8	uk	uk	PROPN
ajfa-5065	237	9	is	be	AUX
ajfa-5065	237	10	that	that	SCONJ
ajfa-5065	237	11	it	it	PRON
ajfa-5065	237	12	could	could	AUX
ajfa-5065	237	13	have	have	AUX
ajfa-5065	237	14	been	be	AUX
ajfa-5065	237	15	driven	drive	VERB
ajfa-5065	237	16	by	by	ADP
ajfa-5065	237	17	the	the	DET
ajfa-5065	237	18	fact	fact	NOUN
ajfa-5065	237	19	that	that	SCONJ
ajfa-5065	237	20	the	the	DET
ajfa-5065	237	21	vat	vat	NOUN
ajfa-5065	237	22	replaced	replace	VERB
ajfa-5065	237	23	a	a	DET
ajfa-5065	237	24	fairly	fairly	ADV
ajfa-5065	237	25	hidden	hide	VERB
ajfa-5065	237	26	consumption	consumption	NOUN
ajfa-5065	237	27	tax	tax	NOUN
ajfa-5065	237	28	,	,	PUNCT
ajfa-5065	237	29	the	the	DET
ajfa-5065	237	30	purchase	purchase	NOUN
ajfa-5065	237	31	tax	tax	NOUN
ajfa-5065	237	32	.	.	PUNCT
ajfa-5065	238	1	however	however	ADV
ajfa-5065	238	2	this	this	DET
ajfa-5065	238	3	explanation	explanation	NOUN
ajfa-5065	238	4	is	be	AUX
ajfa-5065	238	5	not	not	PART
ajfa-5065	238	6	supported	support	VERB
ajfa-5065	238	7	by	by	ADP
ajfa-5065	238	8	the	the	DET
ajfa-5065	238	9	results	result	NOUN
ajfa-5065	238	10	from	from	ADP
ajfa-5065	238	11	canada	canada	PROPN
ajfa-5065	238	12	,	,	PUNCT
ajfa-5065	238	13	where	where	SCONJ
ajfa-5065	238	14	the	the	DET
ajfa-5065	238	15	gst	gst	NOUN
ajfa-5065	238	16	replaced	replace	VERB
ajfa-5065	238	17	the	the	DET
ajfa-5065	238	18	mst	mst	PROPN
ajfa-5065	238	19	.	.	PUNCT
ajfa-5065	239	1	in	in	ADP
ajfa-5065	239	2	the	the	DET
ajfa-5065	239	3	uk	uk	PROPN
ajfa-5065	239	4	,	,	PUNCT
ajfa-5065	239	5	most	most	ADJ
ajfa-5065	239	6	of	of	ADP
ajfa-5065	239	7	the	the	DET
ajfa-5065	239	8	rate	rate	NOUN
ajfa-5065	239	9	changes	change	NOUN
ajfa-5065	239	10	seem	seem	VERB
ajfa-5065	239	11	to	to	PART
ajfa-5065	239	12	have	have	AUX
ajfa-5065	239	13	had	have	VERB
ajfa-5065	239	14	little	little	ADJ
ajfa-5065	239	15	effect	effect	NOUN
ajfa-5065	239	16	on	on	ADP
ajfa-5065	239	17	inflation	inflation	NOUN
ajfa-5065	239	18	.	.	PUNCT
ajfa-5065	240	1	a	a	DET
ajfa-5065	240	2	major	major	ADJ
ajfa-5065	240	3	exception	exception	NOUN
ajfa-5065	240	4	to	to	ADP
ajfa-5065	240	5	this	this	PRON
ajfa-5065	240	6	was	be	AUX
ajfa-5065	240	7	evidenced	evidence	VERB
ajfa-5065	240	8	most	most	ADV
ajfa-5065	240	9	strongly	strongly	ADV
ajfa-5065	240	10	in	in	ADP
ajfa-5065	240	11	the	the	DET
ajfa-5065	240	12	new	new	ADJ
ajfa-5065	240	13	higher	high	ADJ
ajfa-5065	240	14	rate	rate	NOUN
ajfa-5065	240	15	of	of	ADP
ajfa-5065	240	16	25	25	NUM
ajfa-5065	240	17	%	%	NOUN
ajfa-5065	240	18	for	for	ADP
ajfa-5065	240	19	luxuries	luxury	NOUN
ajfa-5065	240	20	in	in	ADP
ajfa-5065	240	21	may	may	PROPN
ajfa-5065	240	22	1975	1975	NUM
ajfa-5065	240	23	.	.	PUNCT
ajfa-5065	241	1	there	there	PRON
ajfa-5065	241	2	was	be	VERB
ajfa-5065	241	3	also	also	ADV
ajfa-5065	241	4	a	a	DET
ajfa-5065	241	5	significant	significant	ADJ
ajfa-5065	241	6	increase	increase	NOUN
ajfa-5065	241	7	in	in	ADP
ajfa-5065	241	8	the	the	DET
ajfa-5065	241	9	rate	rate	NOUN
ajfa-5065	241	10	of	of	ADP
ajfa-5065	241	11	cpi	cpi	PROPN
ajfa-5065	241	12	in	in	ADP
ajfa-5065	241	13	july	july	PROPN
ajfa-5065	241	14	1979	1979	NUM
ajfa-5065	241	15	when	when	SCONJ
ajfa-5065	241	16	the	the	DET
ajfa-5065	241	17	standard	standard	ADJ
ajfa-5065	241	18	vat	vat	NOUN
ajfa-5065	241	19	rate	rate	NOUN
ajfa-5065	241	20	was	be	AUX
ajfa-5065	241	21	increased	increase	VERB
ajfa-5065	241	22	to	to	ADP
ajfa-5065	241	23	15	15	NUM
ajfa-5065	241	24	%	%	NOUN
ajfa-5065	241	25	(	(	PUNCT
ajfa-5065	241	26	from	from	ADP
ajfa-5065	241	27	8	8	NUM
ajfa-5065	241	28	%	%	NOUN
ajfa-5065	241	29	)	)	PUNCT
ajfa-5065	241	30	.	.	PUNCT
ajfa-5065	242	1	at	at	ADP
ajfa-5065	242	2	the	the	DET
ajfa-5065	242	3	same	same	ADJ
ajfa-5065	242	4	time	time	NOUN
ajfa-5065	242	5	the	the	DET
ajfa-5065	242	6	higher	high	ADJ
ajfa-5065	242	7	tax	tax	NOUN
ajfa-5065	242	8	on	on	ADP
ajfa-5065	242	9	asian	asian	ADJ
ajfa-5065	242	10	journal	journal	NOUN
ajfa-5065	242	11	of	of	ADP
ajfa-5065	242	12	finance	finance	PROPN
ajfa-5065	242	13	&	&	CCONJ
ajfa-5065	242	14	accounting	accounting	PROPN
ajfa-5065	242	15	issn	issn	PROPN
ajfa-5065	242	16	1946	1946	NUM
ajfa-5065	242	17	-	-	PUNCT
ajfa-5065	242	18	052x	052x	PROPN
ajfa-5065	242	19	2014	2014	NUM
ajfa-5065	242	20	,	,	PUNCT
ajfa-5065	242	21	vol	vol	NOUN
ajfa-5065	242	22	.	.	PROPN
ajfa-5065	243	1	6	6	NUM
ajfa-5065	243	2	,	,	PUNCT
ajfa-5065	243	3	no	no	INTJ
ajfa-5065	243	4	.	.	NOUN
ajfa-5065	243	5	1	1	NUM
ajfa-5065	243	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	243	7	156	156	NUM
ajfa-5065	243	8	luxuries	luxury	NOUN
ajfa-5065	243	9	was	be	AUX
ajfa-5065	243	10	abolished	abolish	VERB
ajfa-5065	243	11	,	,	PUNCT
ajfa-5065	243	12	effectively	effectively	ADV
ajfa-5065	243	13	raising	raise	VERB
ajfa-5065	243	14	the	the	DET
ajfa-5065	243	15	rate	rate	NOUN
ajfa-5065	243	16	for	for	ADP
ajfa-5065	243	17	those	those	DET
ajfa-5065	243	18	luxury	luxury	NOUN
ajfa-5065	243	19	goods	good	NOUN
ajfa-5065	243	20	from	from	ADP
ajfa-5065	243	21	12.5	12.5	NUM
ajfa-5065	243	22	%	%	NOUN
ajfa-5065	243	23	.	.	PUNCT
ajfa-5065	244	1	therefore	therefore	ADV
ajfa-5065	244	2	,	,	PUNCT
ajfa-5065	244	3	all	all	DET
ajfa-5065	244	4	goods	good	NOUN
ajfa-5065	244	5	and	and	CCONJ
ajfa-5065	244	6	services	service	NOUN
ajfa-5065	244	7	subject	subject	ADJ
ajfa-5065	244	8	to	to	ADP
ajfa-5065	244	9	vat	vat	NOUN
ajfa-5065	244	10	had	have	VERB
ajfa-5065	244	11	an	an	DET
ajfa-5065	244	12	increase	increase	NOUN
ajfa-5065	244	13	and	and	CCONJ
ajfa-5065	244	14	this	this	PRON
ajfa-5065	244	15	impacted	impact	VERB
ajfa-5065	244	16	inflation	inflation	NOUN
ajfa-5065	244	17	.	.	PUNCT
ajfa-5065	245	1	these	these	DET
ajfa-5065	245	2	two	two	NUM
ajfa-5065	245	3	changes	change	NOUN
ajfa-5065	245	4	(	(	PUNCT
ajfa-5065	245	5	both	both	PRON
ajfa-5065	245	6	of	of	ADP
ajfa-5065	245	7	which	which	PRON
ajfa-5065	245	8	related	relate	VERB
ajfa-5065	245	9	to	to	ADP
ajfa-5065	245	10	luxury	luxury	NOUN
ajfa-5065	245	11	goods	good	NOUN
ajfa-5065	245	12	,	,	PUNCT
ajfa-5065	245	13	either	either	CCONJ
ajfa-5065	245	14	totally	totally	ADV
ajfa-5065	245	15	or	or	CCONJ
ajfa-5065	245	16	partially	partially	ADV
ajfa-5065	245	17	)	)	PUNCT
ajfa-5065	245	18	are	be	AUX
ajfa-5065	245	19	the	the	DET
ajfa-5065	245	20	changes	change	NOUN
ajfa-5065	245	21	that	that	PRON
ajfa-5065	245	22	had	have	VERB
ajfa-5065	245	23	a	a	DET
ajfa-5065	245	24	effect	effect	NOUN
ajfa-5065	245	25	on	on	ADP
ajfa-5065	245	26	inflation	inflation	NOUN
ajfa-5065	245	27	.	.	PUNCT
ajfa-5065	246	1	the	the	DET
ajfa-5065	246	2	uk	uk	PROPN
ajfa-5065	246	3	made	make	VERB
ajfa-5065	246	4	a	a	DET
ajfa-5065	246	5	number	number	NOUN
ajfa-5065	246	6	of	of	ADP
ajfa-5065	246	7	changes	change	NOUN
ajfa-5065	246	8	to	to	ADP
ajfa-5065	246	9	the	the	DET
ajfa-5065	246	10	vat	vat	NOUN
ajfa-5065	246	11	rate	rate	NOUN
ajfa-5065	246	12	over	over	ADP
ajfa-5065	246	13	the	the	DET
ajfa-5065	246	14	years	year	NOUN
ajfa-5065	246	15	.	.	PUNCT
ajfa-5065	247	1	these	these	DET
ajfa-5065	247	2	changes	change	NOUN
ajfa-5065	247	3	in	in	ADP
ajfa-5065	247	4	the	the	DET
ajfa-5065	247	5	vat	vat	NOUN
ajfa-5065	247	6	rate	rate	NOUN
ajfa-5065	247	7	,	,	PUNCT
ajfa-5065	247	8	either	either	CCONJ
ajfa-5065	247	9	increasing	increase	VERB
ajfa-5065	247	10	or	or	CCONJ
ajfa-5065	247	11	decreasing	decrease	VERB
ajfa-5065	247	12	,	,	PUNCT
ajfa-5065	247	13	seem	seem	VERB
ajfa-5065	247	14	not	not	PART
ajfa-5065	247	15	to	to	PART
ajfa-5065	247	16	have	have	AUX
ajfa-5065	247	17	had	have	VERB
ajfa-5065	247	18	a	a	DET
ajfa-5065	247	19	major	major	ADJ
ajfa-5065	247	20	impact	impact	NOUN
ajfa-5065	247	21	on	on	ADP
ajfa-5065	247	22	inflation	inflation	NOUN
ajfa-5065	247	23	in	in	ADP
ajfa-5065	247	24	the	the	DET
ajfa-5065	247	25	uk	uk	PROPN
ajfa-5065	247	26	.	.	PUNCT
ajfa-5065	248	1	any	any	DET
ajfa-5065	248	2	changes	change	NOUN
ajfa-5065	248	3	in	in	ADP
ajfa-5065	248	4	the	the	DET
ajfa-5065	248	5	rate	rate	NOUN
ajfa-5065	248	6	of	of	ADP
ajfa-5065	248	7	cpi	cpi	PROPN
ajfa-5065	248	8	that	that	PRON
ajfa-5065	248	9	were	be	AUX
ajfa-5065	248	10	observed	observe	VERB
ajfa-5065	248	11	were	be	AUX
ajfa-5065	248	12	generally	generally	ADV
ajfa-5065	248	13	part	part	NOUN
ajfa-5065	248	14	of	of	ADP
ajfa-5065	248	15	a	a	DET
ajfa-5065	248	16	continuing	continue	VERB
ajfa-5065	248	17	trend	trend	NOUN
ajfa-5065	248	18	.	.	PUNCT
ajfa-5065	249	1	using	use	VERB
ajfa-5065	249	2	the	the	DET
ajfa-5065	249	3	us	us	PROPN
ajfa-5065	249	4	and	and	CCONJ
ajfa-5065	249	5	canada	canada	PROPN
ajfa-5065	249	6	as	as	ADP
ajfa-5065	249	7	controls	control	NOUN
ajfa-5065	249	8	,	,	PUNCT
ajfa-5065	249	9	strengthens	strengthen	VERB
ajfa-5065	249	10	the	the	DET
ajfa-5065	249	11	assertions	assertion	NOUN
ajfa-5065	249	12	made	make	VERB
ajfa-5065	249	13	.	.	PUNCT
ajfa-5065	250	1	an	an	DET
ajfa-5065	250	2	anomaly	anomaly	NOUN
ajfa-5065	250	3	was	be	AUX
ajfa-5065	250	4	observed	observe	VERB
ajfa-5065	250	5	when	when	SCONJ
ajfa-5065	250	6	the	the	DET
ajfa-5065	250	7	vat	vat	NOUN
ajfa-5065	250	8	rate	rate	NOUN
ajfa-5065	250	9	was	be	AUX
ajfa-5065	250	10	increased	increase	VERB
ajfa-5065	250	11	to	to	ADP
ajfa-5065	250	12	17.5	17.5	NUM
ajfa-5065	250	13	%	%	NOUN
ajfa-5065	250	14	in	in	ADP
ajfa-5065	250	15	april	april	PROPN
ajfa-5065	250	16	1979	1979	NUM
ajfa-5065	250	17	.	.	PUNCT
ajfa-5065	251	1	at	at	ADP
ajfa-5065	251	2	this	this	DET
ajfa-5065	251	3	time	time	NOUN
ajfa-5065	251	4	,	,	PUNCT
ajfa-5065	251	5	the	the	DET
ajfa-5065	251	6	rate	rate	NOUN
ajfa-5065	251	7	of	of	ADP
ajfa-5065	251	8	cpi	cpi	PROPN
ajfa-5065	251	9	decreased	decrease	VERB
ajfa-5065	251	10	in	in	ADP
ajfa-5065	251	11	contrast	contrast	NOUN
ajfa-5065	251	12	to	to	ADP
ajfa-5065	251	13	the	the	DET
ajfa-5065	251	14	expectation	expectation	NOUN
ajfa-5065	251	15	that	that	SCONJ
ajfa-5065	251	16	it	it	PRON
ajfa-5065	251	17	would	would	AUX
ajfa-5065	251	18	have	have	AUX
ajfa-5065	251	19	increased	increase	VERB
ajfa-5065	251	20	.	.	PUNCT
ajfa-5065	252	1	however	however	ADV
ajfa-5065	252	2	,	,	PUNCT
ajfa-5065	252	3	since	since	SCONJ
ajfa-5065	252	4	the	the	DET
ajfa-5065	252	5	rate	rate	NOUN
ajfa-5065	252	6	of	of	ADP
ajfa-5065	252	7	cpi	cpi	PROPN
ajfa-5065	252	8	was	be	AUX
ajfa-5065	252	9	the	the	DET
ajfa-5065	252	10	change	change	NOUN
ajfa-5065	252	11	from	from	ADP
ajfa-5065	252	12	the	the	DET
ajfa-5065	252	13	prior	prior	ADJ
ajfa-5065	252	14	year	year	NOUN
ajfa-5065	252	15	(	(	PUNCT
ajfa-5065	252	16	for	for	ADP
ajfa-5065	252	17	the	the	DET
ajfa-5065	252	18	same	same	ADJ
ajfa-5065	252	19	months	month	NOUN
ajfa-5065	252	20	)	)	PUNCT
ajfa-5065	252	21	,	,	PUNCT
ajfa-5065	252	22	the	the	DET
ajfa-5065	252	23	substantial	substantial	ADJ
ajfa-5065	252	24	increase	increase	NOUN
ajfa-5065	252	25	in	in	ADP
ajfa-5065	252	26	cpi	cpi	PROPN
ajfa-5065	252	27	a	a	DET
ajfa-5065	252	28	year	year	NOUN
ajfa-5065	252	29	before	before	ADP
ajfa-5065	252	30	due	due	ADP
ajfa-5065	252	31	to	to	ADP
ajfa-5065	252	32	the	the	DET
ajfa-5065	252	33	higher	high	ADJ
ajfa-5065	252	34	rate	rate	NOUN
ajfa-5065	252	35	(	(	PUNCT
ajfa-5065	252	36	25	25	NUM
ajfa-5065	252	37	%	%	NOUN
ajfa-5065	252	38	)	)	PUNCT
ajfa-5065	252	39	in	in	ADP
ajfa-5065	252	40	luxury	luxury	NOUN
ajfa-5065	252	41	goods	good	NOUN
ajfa-5065	252	42	may	may	AUX
ajfa-5065	252	43	have	have	AUX
ajfa-5065	252	44	had	have	VERB
ajfa-5065	252	45	an	an	DET
ajfa-5065	252	46	influence	influence	NOUN
ajfa-5065	252	47	on	on	ADP
ajfa-5065	252	48	the	the	DET
ajfa-5065	252	49	observed	observe	VERB
ajfa-5065	252	50	results	result	NOUN
ajfa-5065	252	51	.	.	PUNCT
ajfa-5065	253	1	in	in	ADP
ajfa-5065	253	2	canada	canada	PROPN
ajfa-5065	253	3	,	,	PUNCT
ajfa-5065	253	4	the	the	DET
ajfa-5065	253	5	gst	gst	NOUN
ajfa-5065	253	6	rate	rate	NOUN
ajfa-5065	253	7	decreased	decrease	VERB
ajfa-5065	253	8	in	in	ADP
ajfa-5065	253	9	july	july	PROPN
ajfa-5065	253	10	2006	2006	NUM
ajfa-5065	253	11	,	,	PUNCT
ajfa-5065	253	12	dropping	drop	VERB
ajfa-5065	253	13	to	to	ADP
ajfa-5065	253	14	6	6	NUM
ajfa-5065	253	15	%	%	NOUN
ajfa-5065	253	16	from	from	ADP
ajfa-5065	253	17	7	7	NUM
ajfa-5065	253	18	%	%	NOUN
ajfa-5065	253	19	,	,	PUNCT
ajfa-5065	253	20	and	and	CCONJ
ajfa-5065	253	21	again	again	ADV
ajfa-5065	253	22	in	in	ADP
ajfa-5065	253	23	january	january	PROPN
ajfa-5065	253	24	2008	2008	NUM
ajfa-5065	253	25	dropping	drop	VERB
ajfa-5065	253	26	from	from	ADP
ajfa-5065	253	27	6	6	NUM
ajfa-5065	253	28	%	%	NOUN
ajfa-5065	253	29	to	to	PART
ajfa-5065	253	30	5	5	NUM
ajfa-5065	253	31	%	%	NOUN
ajfa-5065	253	32	.	.	PUNCT
ajfa-5065	254	1	neither	neither	PRON
ajfa-5065	254	2	of	of	ADP
ajfa-5065	254	3	these	these	DET
ajfa-5065	254	4	decreases	decrease	NOUN
ajfa-5065	254	5	had	have	VERB
ajfa-5065	254	6	an	an	DET
ajfa-5065	254	7	impact	impact	NOUN
ajfa-5065	254	8	on	on	ADP
ajfa-5065	254	9	inflation	inflation	NOUN
ajfa-5065	254	10	in	in	ADP
ajfa-5065	254	11	canada	canada	PROPN
ajfa-5065	254	12	.	.	PUNCT
ajfa-5065	255	1	part	part	NOUN
ajfa-5065	255	2	of	of	ADP
ajfa-5065	255	3	the	the	DET
ajfa-5065	255	4	reason	reason	NOUN
ajfa-5065	255	5	could	could	AUX
ajfa-5065	255	6	be	be	AUX
ajfa-5065	255	7	that	that	SCONJ
ajfa-5065	255	8	the	the	DET
ajfa-5065	255	9	decreases	decrease	NOUN
ajfa-5065	255	10	were	be	AUX
ajfa-5065	255	11	modest	modest	ADJ
ajfa-5065	255	12	especially	especially	ADV
ajfa-5065	255	13	considering	consider	VERB
ajfa-5065	255	14	that	that	SCONJ
ajfa-5065	255	15	many	many	ADJ
ajfa-5065	255	16	of	of	ADP
ajfa-5065	255	17	the	the	DET
ajfa-5065	255	18	provinces	province	NOUN
ajfa-5065	255	19	had	have	VERB
ajfa-5065	255	20	their	their	PRON
ajfa-5065	255	21	own	own	ADJ
ajfa-5065	255	22	provincial	provincial	ADJ
ajfa-5065	255	23	sales	sale	NOUN
ajfa-5065	255	24	tax	tax	NOUN
ajfa-5065	255	25	.	.	PUNCT
ajfa-5065	256	1	the	the	DET
ajfa-5065	256	2	results	result	NOUN
ajfa-5065	256	3	from	from	ADP
ajfa-5065	256	4	both	both	CCONJ
ajfa-5065	256	5	the	the	DET
ajfa-5065	256	6	uk	uk	PROPN
ajfa-5065	256	7	and	and	CCONJ
ajfa-5065	256	8	canada	canada	PROPN
ajfa-5065	256	9	indicate	indicate	VERB
ajfa-5065	256	10	that	that	SCONJ
ajfa-5065	256	11	a	a	DET
ajfa-5065	256	12	major	major	ADJ
ajfa-5065	256	13	change	change	NOUN
ajfa-5065	256	14	in	in	ADP
ajfa-5065	256	15	vat	vat	NOUN
ajfa-5065	256	16	rates	rate	NOUN
ajfa-5065	256	17	would	would	AUX
ajfa-5065	256	18	have	have	VERB
ajfa-5065	256	19	an	an	DET
ajfa-5065	256	20	inflationary	inflationary	ADJ
ajfa-5065	256	21	impact	impact	NOUN
ajfa-5065	256	22	,	,	PUNCT
ajfa-5065	256	23	whereas	whereas	SCONJ
ajfa-5065	256	24	a	a	DET
ajfa-5065	256	25	minor	minor	ADJ
ajfa-5065	256	26	change	change	NOUN
ajfa-5065	256	27	would	would	AUX
ajfa-5065	256	28	not	not	PART
ajfa-5065	256	29	.	.	PUNCT
ajfa-5065	257	1	the	the	DET
ajfa-5065	257	2	question	question	NOUN
ajfa-5065	257	3	arises	arise	VERB
ajfa-5065	257	4	of	of	ADP
ajfa-5065	257	5	how	how	SCONJ
ajfa-5065	257	6	this	this	DET
ajfa-5065	257	7	paper	paper	NOUN
ajfa-5065	257	8	may	may	AUX
ajfa-5065	257	9	shed	shed	VERB
ajfa-5065	257	10	some	some	DET
ajfa-5065	257	11	light	light	NOUN
ajfa-5065	257	12	on	on	ADP
ajfa-5065	257	13	what	what	PRON
ajfa-5065	257	14	may	may	AUX
ajfa-5065	257	15	occur	occur	VERB
ajfa-5065	257	16	if	if	SCONJ
ajfa-5065	257	17	the	the	DET
ajfa-5065	257	18	us	us	PROPN
ajfa-5065	257	19	decides	decide	VERB
ajfa-5065	257	20	to	to	PART
ajfa-5065	257	21	implement	implement	VERB
ajfa-5065	257	22	a	a	DET
ajfa-5065	257	23	national	national	ADJ
ajfa-5065	257	24	multi	multi	ADJ
ajfa-5065	257	25	-	-	ADJ
ajfa-5065	257	26	stage	stage	ADJ
ajfa-5065	257	27	consumption	consumption	NOUN
ajfa-5065	257	28	tax	tax	NOUN
ajfa-5065	257	29	.	.	PUNCT
ajfa-5065	258	1	the	the	DET
ajfa-5065	258	2	assumption	assumption	NOUN
ajfa-5065	258	3	would	would	AUX
ajfa-5065	258	4	be	be	AUX
ajfa-5065	258	5	that	that	SCONJ
ajfa-5065	258	6	any	any	DET
ajfa-5065	258	7	such	such	ADJ
ajfa-5065	258	8	national	national	ADJ
ajfa-5065	258	9	vatlike	vatlike	ADJ
ajfa-5065	258	10	tax	tax	NOUN
ajfa-5065	258	11	would	would	AUX
ajfa-5065	258	12	be	be	AUX
ajfa-5065	258	13	in	in	ADP
ajfa-5065	258	14	addition	addition	NOUN
ajfa-5065	258	15	to	to	ADP
ajfa-5065	258	16	,	,	PUNCT
ajfa-5065	258	17	and	and	CCONJ
ajfa-5065	258	18	not	not	PART
ajfa-5065	258	19	instead	instead	ADV
ajfa-5065	258	20	of	of	ADP
ajfa-5065	258	21	,	,	PUNCT
ajfa-5065	258	22	the	the	DET
ajfa-5065	258	23	federal	federal	ADJ
ajfa-5065	258	24	income	income	NOUN
ajfa-5065	258	25	tax	tax	NOUN
ajfa-5065	258	26	.	.	PUNCT
ajfa-5065	259	1	both	both	CCONJ
ajfa-5065	259	2	canada	canada	PROPN
ajfa-5065	259	3	and	and	CCONJ
ajfa-5065	259	4	the	the	DET
ajfa-5065	259	5	uk	uk	PROPN
ajfa-5065	259	6	added	add	VERB
ajfa-5065	259	7	their	their	PRON
ajfa-5065	259	8	national	national	ADJ
ajfa-5065	259	9	consumption	consumption	NOUN
ajfa-5065	259	10	taxes	taxis	NOUN
ajfa-5065	259	11	to	to	ADP
ajfa-5065	259	12	their	their	PRON
ajfa-5065	259	13	existing	exist	VERB
ajfa-5065	259	14	income	income	NOUN
ajfa-5065	259	15	taxes	taxis	NOUN
ajfa-5065	259	16	.	.	PUNCT
ajfa-5065	260	1	both	both	DET
ajfa-5065	260	2	countries	country	NOUN
ajfa-5065	260	3	also	also	ADV
ajfa-5065	260	4	replaced	replace	VERB
ajfa-5065	260	5	hidden	hide	VERB
ajfa-5065	260	6	higher	high	ADJ
ajfa-5065	260	7	level	level	NOUN
ajfa-5065	260	8	consumption	consumption	NOUN
ajfa-5065	260	9	taxes	taxis	NOUN
ajfa-5065	260	10	(	(	PUNCT
ajfa-5065	260	11	purchase	purchase	VERB
ajfa-5065	260	12	tax	tax	NOUN
ajfa-5065	260	13	in	in	ADP
ajfa-5065	260	14	the	the	DET
ajfa-5065	260	15	uk	uk	PROPN
ajfa-5065	260	16	and	and	CCONJ
ajfa-5065	260	17	mst	mst	PROPN
ajfa-5065	260	18	in	in	ADP
ajfa-5065	260	19	canada	canada	PROPN
ajfa-5065	260	20	)	)	PUNCT
ajfa-5065	260	21	.	.	PUNCT
ajfa-5065	261	1	if	if	SCONJ
ajfa-5065	261	2	the	the	DET
ajfa-5065	261	3	us	us	PROPN
ajfa-5065	261	4	introduced	introduce	VERB
ajfa-5065	261	5	a	a	DET
ajfa-5065	261	6	vat	vat	NOUN
ajfa-5065	261	7	-	-	PUNCT
ajfa-5065	261	8	like	like	ADJ
ajfa-5065	261	9	system	system	NOUN
ajfa-5065	261	10	it	it	PRON
ajfa-5065	261	11	would	would	AUX
ajfa-5065	261	12	not	not	PART
ajfa-5065	261	13	be	be	AUX
ajfa-5065	261	14	replacing	replace	VERB
ajfa-5065	261	15	an	an	DET
ajfa-5065	261	16	existing	exist	VERB
ajfa-5065	261	17	national	national	ADJ
ajfa-5065	261	18	consumption	consumption	NOUN
ajfa-5065	261	19	tax	tax	NOUN
ajfa-5065	261	20	.	.	PUNCT
ajfa-5065	262	1	thus	thus	ADV
ajfa-5065	262	2	,	,	PUNCT
ajfa-5065	262	3	this	this	PRON
ajfa-5065	262	4	would	would	AUX
ajfa-5065	262	5	be	be	AUX
ajfa-5065	262	6	a	a	DET
ajfa-5065	262	7	major	major	ADJ
ajfa-5065	262	8	change	change	NOUN
ajfa-5065	262	9	in	in	ADP
ajfa-5065	262	10	the	the	DET
ajfa-5065	262	11	us	us	PROPN
ajfa-5065	262	12	tax	tax	NOUN
ajfa-5065	262	13	system	system	NOUN
ajfa-5065	262	14	and	and	CCONJ
ajfa-5065	262	15	thus	thus	ADV
ajfa-5065	262	16	would	would	AUX
ajfa-5065	262	17	likely	likely	ADV
ajfa-5065	262	18	have	have	VERB
ajfa-5065	262	19	an	an	DET
ajfa-5065	262	20	inflationary	inflationary	ADJ
ajfa-5065	262	21	impact	impact	NOUN
ajfa-5065	262	22	.	.	PUNCT
ajfa-5065	263	1	references	reference	NOUN
ajfa-5065	263	2	caspersen	caspersen	PROPN
ajfa-5065	263	3	,	,	PUNCT
ajfa-5065	263	4	e.	e.	PROPN
ajfa-5065	263	5	,	,	PUNCT
ajfa-5065	263	6	&	&	CCONJ
ajfa-5065	263	7	metcalf	metcalf	PROPN
ajfa-5065	263	8	,	,	PUNCT
ajfa-5065	263	9	g.	g.	PROPN
ajfa-5065	263	10	e.	e.	PROPN
ajfa-5065	263	11	(	(	PUNCT
ajfa-5065	263	12	1995	1995	NUM
ajfa-5065	263	13	)	)	PUNCT
ajfa-5065	263	14	.	.	PUNCT
ajfa-5065	264	1	is	be	AUX
ajfa-5065	264	2	a	a	DET
ajfa-5065	264	3	value	value	NOUN
ajfa-5065	264	4	added	add	VERB
ajfa-5065	264	5	tax	tax	NOUN
ajfa-5065	264	6	progressive	progressive	NOUN
ajfa-5065	264	7	?	?	PUNCT
ajfa-5065	265	1	annual	annual	ADJ
ajfa-5065	265	2	versus	versus	ADP
ajfa-5065	265	3	lifetime	lifetime	NOUN
ajfa-5065	265	4	incidence	incidence	NOUN
ajfa-5065	265	5	measures	measure	NOUN
ajfa-5065	265	6	.	.	PUNCT
ajfa-5065	266	1	nber	nber	PROPN
ajfa-5065	266	2	working	working	PROPN
ajfa-5065	266	3	paper	paper	PROPN
ajfa-5065	266	4	no	no	INTJ
ajfa-5065	266	5	.	.	PUNCT
ajfa-5065	267	1	w4387	w4387	NOUN
ajfa-5065	267	2	.	.	PROPN
ajfa-5065	267	3	retrieved	retrieve	VERB
ajfa-5065	267	4	from	from	ADP
ajfa-5065	267	5	http://ssrn.com/abstract=406043	http://ssrn.com/abstract=406043	PROPN
ajfa-5065	267	6	deutsche	deutsche	PROPN
ajfa-5065	267	7	bundesbank	bundesbank	PROPN
ajfa-5065	267	8	.	.	PUNCT
ajfa-5065	268	1	(	(	PUNCT
ajfa-5065	268	2	2008	2008	NUM
ajfa-5065	268	3	)	)	PUNCT
ajfa-5065	268	4	.	.	PUNCT
ajfa-5065	269	1	price	price	NOUN
ajfa-5065	269	2	and	and	CCONJ
ajfa-5065	269	3	volume	volume	NOUN
ajfa-5065	269	4	effects	effect	NOUN
ajfa-5065	269	5	of	of	ADP
ajfa-5065	269	6	vat	vat	NOUN
ajfa-5065	269	7	increase	increase	NOUN
ajfa-5065	269	8	on	on	ADP
ajfa-5065	269	9	january	january	PROPN
ajfa-5065	269	10	2007	2007	NUM
ajfa-5065	269	11	.	.	PUNCT
ajfa-5065	270	1	monthly	monthly	ADJ
ajfa-5065	270	2	report	report	NOUN
ajfa-5065	270	3	,	,	PUNCT
ajfa-5065	270	4	april	april	PROPN
ajfa-5065	270	5	,	,	PUNCT
ajfa-5065	270	6	p.	p.	NOUN
ajfa-5065	270	7	29	29	NUM
ajfa-5065	270	8	-	-	SYM
ajfa-5065	270	9	46	46	NUM
ajfa-5065	270	10	.	.	PUNCT
ajfa-5065	271	1	esenwein	esenwein	ADV
ajfa-5065	271	2	,	,	PUNCT
ajfa-5065	271	3	g.	g.	PROPN
ajfa-5065	271	4	a.	a.	PROPN
ajfa-5065	271	5	,	,	PUNCT
ajfa-5065	271	6	&	&	CCONJ
ajfa-5065	271	7	gravelle	gravelle	PROPN
ajfa-5065	271	8	,	,	PUNCT
ajfa-5065	271	9	j.	j.	PROPN
ajfa-5065	271	10	g.	g.	PROPN
ajfa-5065	271	11	(	(	PUNCT
ajfa-5065	271	12	2004	2004	NUM
ajfa-5065	271	13	)	)	PUNCT
ajfa-5065	271	14	.	.	PUNCT
ajfa-5065	272	1	the	the	DET
ajfa-5065	272	2	flat	flat	ADJ
ajfa-5065	272	3	tax	tax	NOUN
ajfa-5065	272	4	,	,	PUNCT
ajfa-5065	272	5	value	value	NOUN
ajfa-5065	272	6	-	-	PUNCT
ajfa-5065	272	7	added	add	VERB
ajfa-5065	272	8	tax	tax	NOUN
ajfa-5065	272	9	and	and	CCONJ
ajfa-5065	272	10	national	national	ADJ
ajfa-5065	272	11	retail	retail	ADJ
ajfa-5065	272	12	sales	sale	NOUN
ajfa-5065	272	13	tax	tax	NOUN
ajfa-5065	272	14	:	:	PUNCT
ajfa-5065	272	15	an	an	DET
ajfa-5065	272	16	overview	overview	NOUN
ajfa-5065	272	17	of	of	ADP
ajfa-5065	272	18	issues	issue	NOUN
ajfa-5065	272	19	.	.	PUNCT
ajfa-5065	273	1	crs	crs	PROPN
ajfa-5065	273	2	report	report	PROPN
ajfa-5065	273	3	for	for	ADP
ajfa-5065	273	4	congress	congress	PROPN
ajfa-5065	273	5	:	:	PUNCT
ajfa-5065	273	6	rl32603	rl32603	PROPN
ajfa-5065	273	7	.	.	PUNCT
ajfa-5065	274	1	washington	washington	PROPN
ajfa-5065	274	2	,	,	PUNCT
ajfa-5065	274	3	dc	dc	PROPN
ajfa-5065	274	4	:	:	PUNCT
ajfa-5065	274	5	library	library	NOUN
ajfa-5065	274	6	of	of	ADP
ajfa-5065	274	7	congress	congress	PROPN
ajfa-5065	274	8	.	.	PUNCT
ajfa-5065	275	1	feenberg	feenberg	PROPN
ajfa-5065	275	2	,	,	PUNCT
ajfa-5065	275	3	d.	d.	PROPN
ajfa-5065	275	4	r.	r.	PROPN
ajfa-5065	275	5	,	,	PUNCT
ajfa-5065	275	6	mitrusi	mitrusi	PROPN
ajfa-5065	275	7	,	,	PUNCT
ajfa-5065	275	8	a.	a.	NOUN
ajfa-5065	275	9	,	,	PUNCT
ajfa-5065	275	10	&	&	CCONJ
ajfa-5065	275	11	poterba	poterba	PROPN
ajfa-5065	275	12	,	,	PUNCT
ajfa-5065	275	13	j.	j.	PROPN
ajfa-5065	275	14	m.	m.	PROPN
ajfa-5065	275	15	(	(	PUNCT
ajfa-5065	275	16	1997	1997	NUM
ajfa-5065	275	17	)	)	PUNCT
ajfa-5065	275	18	.	.	PUNCT
ajfa-5065	276	1	distributional	distributional	ADJ
ajfa-5065	276	2	effects	effect	NOUN
ajfa-5065	276	3	of	of	ADP
ajfa-5065	276	4	adopting	adopt	VERB
ajfa-5065	276	5	a	a	DET
ajfa-5065	276	6	national	national	ADJ
ajfa-5065	276	7	retail	retail	ADJ
ajfa-5065	276	8	sales	sale	NOUN
ajfa-5065	276	9	tax	tax	NOUN
ajfa-5065	276	10	.	.	PUNCT
ajfa-5065	277	1	nber	nber	PROPN
ajfa-5065	277	2	working	working	PROPN
ajfa-5065	277	3	paper	paper	PROPN
ajfa-5065	277	4	no	no	INTJ
ajfa-5065	277	5	.	.	PUNCT
ajfa-5065	278	1	w5885	w5885	PROPN
ajfa-5065	278	2	.	.	PUNCT
ajfa-5065	278	3	retrieved	retrieve	VERB
ajfa-5065	278	4	from	from	ADP
ajfa-5065	278	5	http://ssrn.com/abstract=225667	http://ssrn.com/abstract=225667	PROPN
ajfa-5065	278	6	asian	asian	PROPN
ajfa-5065	278	7	journal	journal	PROPN
ajfa-5065	278	8	of	of	ADP
ajfa-5065	278	9	finance	finance	PROPN
ajfa-5065	278	10	&	&	CCONJ
ajfa-5065	278	11	accounting	accounting	PROPN
ajfa-5065	278	12	issn	issn	PROPN
ajfa-5065	278	13	1946	1946	NUM
ajfa-5065	278	14	-	-	PUNCT
ajfa-5065	278	15	052x	052x	PROPN
ajfa-5065	278	16	2014	2014	NUM
ajfa-5065	278	17	,	,	PUNCT
ajfa-5065	278	18	vol	vol	NOUN
ajfa-5065	278	19	.	.	PROPN
ajfa-5065	278	20	6	6	NUM
ajfa-5065	278	21	,	,	PUNCT
ajfa-5065	278	22	no	no	INTJ
ajfa-5065	278	23	.	.	NOUN
ajfa-5065	278	24	1	1	NUM
ajfa-5065	278	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	278	26	157	157	NUM
ajfa-5065	278	27	fullerton	fullerton	PROPN
ajfa-5065	278	28	d.	d.	PROPN
ajfa-5065	278	29	,	,	PUNCT
ajfa-5065	278	30	shoven	shoven	PROPN
ajfa-5065	278	31	j.	j.	PROPN
ajfa-5065	278	32	b.	b.	PROPN
ajfa-5065	278	33	,	,	PUNCT
ajfa-5065	278	34	&	&	CCONJ
ajfa-5065	278	35	whalley	whalley	PROPN
ajfa-5065	278	36	j.	j.	PROPN
ajfa-5065	278	37	(	(	PUNCT
ajfa-5065	278	38	1983	1983	NUM
ajfa-5065	278	39	)	)	PUNCT
ajfa-5065	278	40	.	.	PUNCT
ajfa-5065	279	1	replacing	replace	VERB
ajfa-5065	279	2	the	the	DET
ajfa-5065	279	3	u.s	u.s	PROPN
ajfa-5065	279	4	.	.	PROPN
ajfa-5065	279	5	income	income	NOUN
ajfa-5065	279	6	tax	tax	NOUN
ajfa-5065	279	7	with	with	ADP
ajfa-5065	279	8	a	a	DET
ajfa-5065	279	9	progressive	progressive	ADJ
ajfa-5065	279	10	consumption	consumption	NOUN
ajfa-5065	279	11	tax	tax	NOUN
ajfa-5065	279	12	:	:	PUNCT
ajfa-5065	279	13	a	a	DET
ajfa-5065	279	14	sequenced	sequence	VERB
ajfa-5065	279	15	general	general	ADJ
ajfa-5065	279	16	equilibrium	equilibrium	NOUN
ajfa-5065	279	17	approach	approach	NOUN
ajfa-5065	279	18	.	.	PUNCT
ajfa-5065	280	1	journal	journal	NOUN
ajfa-5065	280	2	of	of	ADP
ajfa-5065	280	3	public	public	ADJ
ajfa-5065	280	4	economics	economic	NOUN
ajfa-5065	280	5	,	,	PUNCT
ajfa-5065	280	6	20(1	20(1	NUM
ajfa-5065	280	7	)	)	PUNCT
ajfa-5065	280	8	,	,	PUNCT
ajfa-5065	280	9	3	3	NUM
ajfa-5065	280	10	-	-	SYM
ajfa-5065	280	11	23	23	NUM
ajfa-5065	280	12	.	.	PUNCT
ajfa-5065	281	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-5065	281	2	gale	gale	PROPN
ajfa-5065	281	3	,	,	PUNCT
ajfa-5065	281	4	w.g	w.g	PROPN
ajfa-5065	281	5	.	.	PROPN
ajfa-5065	281	6	&	&	CCONJ
ajfa-5065	281	7	harris	harris	PROPN
ajfa-5065	281	8	,	,	PUNCT
ajfa-5065	281	9	b.	b.	PROPN
ajfa-5065	281	10	a	a	DET
ajfa-5065	281	11	vat	vat	NOUN
ajfa-5065	281	12	for	for	ADP
ajfa-5065	281	13	the	the	DET
ajfa-5065	281	14	united	united	PROPN
ajfa-5065	281	15	states	states	PROPN
ajfa-5065	281	16	:	:	PUNCT
ajfa-5065	281	17	part	part	NOUN
ajfa-5065	281	18	of	of	ADP
ajfa-5065	281	19	the	the	DET
ajfa-5065	281	20	solution	solution	NOUN
ajfa-5065	281	21	.	.	PUNCT
ajfa-5065	282	1	in	in	ADP
ajfa-5065	282	2	the	the	DET
ajfa-5065	282	3	vat	vat	NOUN
ajfa-5065	282	4	reader	reader	NOUN
ajfa-5065	282	5	.	.	PUNCT
ajfa-5065	283	1	washington	washington	PROPN
ajfa-5065	283	2	dc	dc	PROPN
ajfa-5065	283	3	:	:	PUNCT
ajfa-5065	283	4	tax	tax	NOUN
ajfa-5065	283	5	analysts	analyst	NOUN
ajfa-5065	283	6	.	.	PUNCT
ajfa-5065	284	1	gale	gale	PROPN
ajfa-5065	284	2	,	,	PUNCT
ajfa-5065	284	3	w.	w.	PROPN
ajfa-5065	284	4	,	,	PUNCT
ajfa-5065	284	5	houser	houser	PROPN
ajfa-5065	284	6	,	,	PUNCT
ajfa-5065	284	7	s.	s.	PROPN
ajfa-5065	284	8	,	,	PUNCT
ajfa-5065	284	9	&	&	CCONJ
ajfa-5065	284	10	scholz	scholz	PROPN
ajfa-5065	284	11	,	,	PUNCT
ajfa-5065	284	12	j.	j.	PROPN
ajfa-5065	284	13	k.	k.	PROPN
ajfa-5065	284	14	(	(	PUNCT
ajfa-5065	284	15	1996	1996	NUM
ajfa-5065	284	16	)	)	PUNCT
ajfa-5065	284	17	.	.	PUNCT
ajfa-5065	285	1	distributional	distributional	ADJ
ajfa-5065	285	2	effects	effect	NOUN
ajfa-5065	285	3	of	of	ADP
ajfa-5065	285	4	fundamental	fundamental	ADJ
ajfa-5065	285	5	tax	tax	NOUN
ajfa-5065	285	6	reform	reform	NOUN
ajfa-5065	285	7	,	,	PUNCT
ajfa-5065	285	8	in	in	ADP
ajfa-5065	285	9	h.	h.	PROPN
ajfa-5065	285	10	aaron	aaron	PROPN
ajfa-5065	285	11	and	and	CCONJ
ajfa-5065	285	12	w.	w.	PROPN
ajfa-5065	285	13	gale	gale	PROPN
ajfa-5065	285	14	(	(	PUNCT
ajfa-5065	285	15	eds	ed	NOUN
ajfa-5065	285	16	.	.	PUNCT
ajfa-5065	285	17	)	)	PUNCT
ajfa-5065	285	18	,	,	PUNCT
ajfa-5065	285	19	economic	economic	ADJ
ajfa-5065	285	20	effects	effect	NOUN
ajfa-5065	285	21	of	of	ADP
ajfa-5065	285	22	fundamental	fundamental	ADJ
ajfa-5065	285	23	tax	tax	NOUN
ajfa-5065	285	24	reform	reform	NOUN
ajfa-5065	285	25	.	.	PUNCT
ajfa-5065	286	1	washington	washington	PROPN
ajfa-5065	286	2	:	:	PUNCT
ajfa-5065	286	3	brookings	brookings	PROPN
ajfa-5065	286	4	institution	institution	NOUN
ajfa-5065	286	5	.	.	PUNCT
ajfa-5065	287	1	gale	gale	NOUN
ajfa-5065	287	2	,	,	PUNCT
ajfa-5065	287	3	w.	w.	PROPN
ajfa-5065	287	4	g.	g.	PROPN
ajfa-5065	287	5	(	(	PUNCT
ajfa-5065	287	6	2005	2005	NUM
ajfa-5065	287	7	)	)	PUNCT
ajfa-5065	287	8	.	.	PUNCT
ajfa-5065	288	1	the	the	DET
ajfa-5065	288	2	national	national	ADJ
ajfa-5065	288	3	retail	retail	ADJ
ajfa-5065	288	4	sales	sale	NOUN
ajfa-5065	288	5	:	:	PUNCT
ajfa-5065	288	6	what	what	PRON
ajfa-5065	288	7	would	would	AUX
ajfa-5065	288	8	the	the	DET
ajfa-5065	288	9	rate	rate	NOUN
ajfa-5065	288	10	have	have	VERB
ajfa-5065	288	11	to	to	PART
ajfa-5065	288	12	be	be	AUX
ajfa-5065	288	13	?	?	PUNCT
ajfa-5065	288	14	.	.	PUNCT
ajfa-5065	289	1	tax	tax	NOUN
ajfa-5065	289	2	notes	note	NOUN
ajfa-5065	289	3	.	.	PUNCT
ajfa-5065	290	1	889	889	NUM
ajfa-5065	290	2	-	-	SYM
ajfa-5065	290	3	911	911	NUM
ajfa-5065	290	4	.	.	PUNCT
ajfa-5065	291	1	graetz	graetz	PROPN
ajfa-5065	291	2	,	,	PUNCT
ajfa-5065	291	3	m.	m.	NOUN
ajfa-5065	291	4	j.	j.	PROPN
ajfa-5065	291	5	(	(	PUNCT
ajfa-5065	291	6	2010	2010	NUM
ajfa-5065	291	7	)	)	PUNCT
ajfa-5065	291	8	100	100	NUM
ajfa-5065	291	9	million	million	NUM
ajfa-5065	291	10	unnecessary	unnecessary	ADJ
ajfa-5065	291	11	returns	return	NOUN
ajfa-5065	291	12	.	.	PUNCT
ajfa-5065	292	1	new	new	ADJ
ajfa-5065	292	2	haven	haven	PROPN
ajfa-5065	292	3	:	:	PUNCT
ajfa-5065	292	4	yale	yale	PROPN
ajfa-5065	292	5	university	university	PROPN
ajfa-5065	292	6	press	press	NOUN
ajfa-5065	292	7	,	,	PUNCT
ajfa-5065	292	8	(	(	PUNCT
ajfa-5065	292	9	revised	revise	VERB
ajfa-5065	292	10	edition	edition	NOUN
ajfa-5065	292	11	)	)	PUNCT
ajfa-5065	292	12	.	.	PUNCT
ajfa-5065	293	1	jenkins	jenkins	PROPN
ajfa-5065	293	2	,	,	PUNCT
ajfa-5065	293	3	g.	g.	PROPN
ajfa-5065	293	4	p.	p.	PROPN
ajfa-5065	293	5	,	,	PUNCT
ajfa-5065	293	6	jenkins	jenkins	PROPN
ajfa-5065	293	7	,	,	PUNCT
ajfa-5065	293	8	h.	h.	PROPN
ajfa-5065	293	9	,	,	PUNCT
ajfa-5065	293	10	&	&	CCONJ
ajfa-5065	293	11	kuo	kuo	PROPN
ajfa-5065	293	12	,	,	PUNCT
ajfa-5065	293	13	c	c	PROPN
ajfa-5065	293	14	-	-	PUNCT
ajfa-5065	293	15	y.	y.	NOUN
ajfa-5065	293	16	(	(	PUNCT
ajfa-5065	293	17	2006	2006	NUM
ajfa-5065	293	18	)	)	PUNCT
ajfa-5065	293	19	.	.	PUNCT
ajfa-5065	293	20	is	be	AUX
ajfa-5065	293	21	the	the	DET
ajfa-5065	293	22	value	value	NOUN
ajfa-5065	293	23	added	add	VERB
ajfa-5065	293	24	tax	tax	NOUN
ajfa-5065	293	25	naturally	naturally	ADV
ajfa-5065	293	26	progressive	progressive	ADJ
ajfa-5065	293	27	?	?	PUNCT
ajfa-5065	294	1	2006	2006	NUM
ajfa-5065	294	2	queens	queen	VERB
ajfa-5065	294	3	university	university	NOUN
ajfa-5065	294	4	working	working	NOUN
ajfa-5065	294	5	paper	paper	NOUN
ajfa-5065	294	6	.	.	PUNCT
ajfa-5065	295	1	http://dx.doi.org/10.2139/ssrn.89677	http://dx.doi.org/10.2139/ssrn.89677	PROPN
ajfa-5065	295	2	.	.	PUNCT
ajfa-5065	295	3	metcalf	metcalf	PROPN
ajfa-5065	295	4	,	,	PUNCT
ajfa-5065	295	5	g.e	g.e	PROPN
ajfa-5065	295	6	.	.	PROPN
ajfa-5065	295	7	(	(	PUNCT
ajfa-5065	295	8	1995	1995	NUM
ajfa-5065	295	9	)	)	PUNCT
ajfa-5065	295	10	.	.	PUNCT
ajfa-5065	296	1	value	value	NOUN
ajfa-5065	296	2	-	-	PUNCT
ajfa-5065	296	3	added	add	VERB
ajfa-5065	296	4	taxation	taxation	NOUN
ajfa-5065	296	5	:	:	PUNCT
ajfa-5065	296	6	a	a	DET
ajfa-5065	296	7	tax	tax	NOUN
ajfa-5065	296	8	whose	whose	DET
ajfa-5065	296	9	time	time	NOUN
ajfa-5065	296	10	has	have	AUX
ajfa-5065	296	11	come	come	VERB
ajfa-5065	296	12	?	?	PUNCT
ajfa-5065	297	1	the	the	DET
ajfa-5065	297	2	journal	journal	NOUN
ajfa-5065	297	3	of	of	ADP
ajfa-5065	297	4	economic	economic	ADJ
ajfa-5065	297	5	perspectives	perspective	NOUN
ajfa-5065	297	6	,	,	PUNCT
ajfa-5065	297	7	9(1	9(1	NUM
ajfa-5065	297	8	)	)	PUNCT
ajfa-5065	297	9	,	,	PUNCT
ajfa-5065	297	10	121	121	NUM
ajfa-5065	297	11	-	-	SYM
ajfa-5065	297	12	140	140	NUM
ajfa-5065	297	13	.	.	PUNCT
ajfa-5065	298	1	http://dx.doi.org/10.1257/jep.9.1.121	http://dx.doi.org/10.1257/jep.9.1.121	ADJ
ajfa-5065	298	2	metcalf	metcalf	NOUN
ajfa-5065	298	3	,	,	PUNCT
ajfa-5065	298	4	g.	g.	PROPN
ajfa-5065	298	5	e.	e.	PROPN
ajfa-5065	298	6	(	(	PUNCT
ajfa-5065	298	7	1997	1997	NUM
ajfa-5065	298	8	)	)	PUNCT
ajfa-5065	298	9	.	.	PUNCT
ajfa-5065	299	1	national	national	ADJ
ajfa-5065	299	2	sales	sale	NOUN
ajfa-5065	299	3	tax	tax	NOUN
ajfa-5065	299	4	:	:	PUNCT
ajfa-5065	299	5	who	who	PRON
ajfa-5065	299	6	bears	bear	VERB
ajfa-5065	299	7	the	the	DET
ajfa-5065	299	8	burden	burden	NOUN
ajfa-5065	299	9	?	?	PUNCT
ajfa-5065	300	1	policy	policy	NOUN
ajfa-5065	300	2	analysis	analysis	NOUN
ajfa-5065	300	3	,	,	PUNCT
ajfa-5065	300	4	no	no	DET
ajfa-5065	300	5	289	289	NUM
ajfa-5065	300	6	:	:	PUNCT
ajfa-5065	300	7	the	the	DET
ajfa-5065	300	8	cato	cato	PROPN
ajfa-5065	300	9	institute	institute	PROPN
ajfa-5065	300	10	.	.	PUNCT
ajfa-5065	301	1	mikesell	mikesell	PROPN
ajfa-5065	301	2	,	,	PUNCT
ajfa-5065	301	3	j.	j.	PROPN
ajfa-5065	301	4	l.	l.	PROPN
ajfa-5065	301	5	(	(	PUNCT
ajfa-5065	301	6	1996	1996	NUM
ajfa-5065	301	7	)	)	PUNCT
ajfa-5065	301	8	.	.	PUNCT
ajfa-5065	302	1	the	the	DET
ajfa-5065	302	2	american	american	ADJ
ajfa-5065	302	3	retail	retail	ADJ
ajfa-5065	302	4	sales	sale	NOUN
ajfa-5065	302	5	tax	tax	NOUN
ajfa-5065	302	6	:	:	PUNCT
ajfa-5065	302	7	consideration	consideration	NOUN
ajfa-5065	302	8	on	on	ADP
ajfa-5065	302	9	their	their	PRON
ajfa-5065	302	10	structure	structure	NOUN
ajfa-5065	302	11	,	,	PUNCT
ajfa-5065	302	12	operations	operation	NOUN
ajfa-5065	302	13	and	and	CCONJ
ajfa-5065	302	14	potential	potential	NOUN
ajfa-5065	302	15	as	as	ADP
ajfa-5065	302	16	a	a	DET
ajfa-5065	302	17	foundation	foundation	NOUN
ajfa-5065	302	18	on	on	ADP
ajfa-5065	302	19	a	a	DET
ajfa-5065	302	20	federal	federal	ADJ
ajfa-5065	302	21	sales	sale	NOUN
ajfa-5065	302	22	tax	tax	NOUN
ajfa-5065	302	23	.	.	PUNCT
ajfa-5065	303	1	national	national	ADJ
ajfa-5065	303	2	tax	tax	PROPN
ajfa-5065	303	3	journal	journal	PROPN
ajfa-5065	303	4	,	,	PUNCT
ajfa-5065	303	5	49(2	49(2	NUM
ajfa-5065	303	6	)	)	PUNCT
ajfa-5065	303	7	,	,	PUNCT
ajfa-5065	303	8	165	165	NUM
ajfa-5065	303	9	-	-	SYM
ajfa-5065	303	10	76	76	NUM
ajfa-5065	303	11	.	.	PUNCT
ajfa-5065	304	1	mikesell	mikesell	PROPN
ajfa-5065	304	2	,	,	PUNCT
ajfa-5065	304	3	j.	j.	PROPN
ajfa-5065	304	4	l.	l.	PROPN
ajfa-5065	304	5	(	(	PUNCT
ajfa-5065	304	6	1998	1998	NUM
ajfa-5065	304	7	)	)	PUNCT
ajfa-5065	304	8	.	.	PUNCT
ajfa-5065	305	1	changing	change	VERB
ajfa-5065	305	2	the	the	DET
ajfa-5065	305	3	federal	federal	ADJ
ajfa-5065	305	4	tax	tax	NOUN
ajfa-5065	305	5	philosophy	philosophy	NOUN
ajfa-5065	305	6	:	:	PUNCT
ajfa-5065	305	7	a	a	DET
ajfa-5065	305	8	national	national	ADJ
ajfa-5065	305	9	value	value	NOUN
ajfa-5065	305	10	-	-	PUNCT
ajfa-5065	305	11	added	add	VERB
ajfa-5065	305	12	tax	tax	NOUN
ajfa-5065	305	13	or	or	CCONJ
ajfa-5065	305	14	retail	retail	ADJ
ajfa-5065	305	15	sales	sale	NOUN
ajfa-5065	305	16	tax	tax	NOUN
ajfa-5065	305	17	?	?	PUNCT
ajfa-5065	306	1	public	public	ADJ
ajfa-5065	306	2	budgeting	budgeting	NOUN
ajfa-5065	306	3	&	&	CCONJ
ajfa-5065	306	4	finance	finance	NOUN
ajfa-5065	306	5	,	,	PUNCT
ajfa-5065	306	6	18(2	18(2	NUM
ajfa-5065	306	7	)	)	PUNCT
ajfa-5065	306	8	,	,	PUNCT
ajfa-5065	306	9	53	53	NUM
ajfa-5065	306	10	-	-	SYM
ajfa-5065	306	11	68	68	NUM
ajfa-5065	306	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-5065	306	13	office	office	NOUN
ajfa-5065	306	14	for	for	ADP
ajfa-5065	306	15	national	national	ADJ
ajfa-5065	306	16	statistics	statistic	NOUN
ajfa-5065	306	17	.	.	PUNCT
ajfa-5065	307	1	(	(	PUNCT
ajfa-5065	307	2	2011	2011	NUM
ajfa-5065	307	3	)	)	PUNCT
ajfa-5065	307	4	.	.	PUNCT
ajfa-5065	308	1	impact	impact	NOUN
ajfa-5065	308	2	of	of	ADP
ajfa-5065	308	3	the	the	DET
ajfa-5065	308	4	vat	vat	NOUN
ajfa-5065	308	5	increase	increase	NOUN
ajfa-5065	308	6	on	on	ADP
ajfa-5065	308	7	the	the	DET
ajfa-5065	308	8	cpi	cpi	PROPN
ajfa-5065	308	9	.	.	PUNCT
ajfa-5065	309	1	information	information	NOUN
ajfa-5065	309	2	note	note	NOUN
ajfa-5065	309	3	.	.	PUNCT
ajfa-5065	310	1	dc	dc	PROPN
ajfa-5065	310	2	:	:	PUNCT
ajfa-5065	310	3	office	office	NOUN
ajfa-5065	310	4	for	for	ADP
ajfa-5065	310	5	national	national	ADJ
ajfa-5065	310	6	statistics	statistic	NOUN
ajfa-5065	310	7	.	.	PUNCT
ajfa-5065	311	1	organization	organization	NOUN
ajfa-5065	311	2	of	of	ADP
ajfa-5065	311	3	economic	economic	PROPN
ajfa-5065	311	4	co	co	NOUN
ajfa-5065	311	5	-	-	NOUN
ajfa-5065	311	6	operation	operation	NOUN
ajfa-5065	311	7	and	and	CCONJ
ajfa-5065	311	8	development	development	NOUN
ajfa-5065	311	9	.	.	PUNCT
ajfa-5065	312	1	(	(	PUNCT
ajfa-5065	312	2	1960	1960	NUM
ajfa-5065	312	3	-	-	SYM
ajfa-5065	312	4	2012	2012	NUM
ajfa-5065	312	5	)	)	PUNCT
ajfa-5065	312	6	.	.	PUNCT
ajfa-5065	313	1	main	main	ADJ
ajfa-5065	313	2	economic	economic	ADJ
ajfa-5065	313	3	indicators	indicator	NOUN
ajfa-5065	313	4	.	.	PUNCT
ajfa-5065	314	1	paris	paris	PROPN
ajfa-5065	314	2	:	:	PUNCT
ajfa-5065	314	3	organization	organization	NOUN
ajfa-5065	314	4	of	of	ADP
ajfa-5065	314	5	economic	economic	PROPN
ajfa-5065	314	6	co	co	NOUN
ajfa-5065	314	7	-	-	NOUN
ajfa-5065	314	8	operation	operation	NOUN
ajfa-5065	314	9	and	and	CCONJ
ajfa-5065	314	10	development	development	NOUN
ajfa-5065	314	11	.	.	PUNCT
ajfa-5065	315	1	pike	pike	PROPN
ajfa-5065	315	2	,	,	PUNCT
ajfa-5065	315	3	r.	r.	PROPN
ajfa-5065	315	4	,	,	PUNCT
ajfa-5065	315	5	lewis	lewis	PROPN
ajfa-5065	315	6	,	,	PUNCT
ajfa-5065	315	7	m.	m.	PROPN
ajfa-5065	315	8	&	&	CCONJ
ajfa-5065	315	9	turner	turner	PROPN
ajfa-5065	315	10	d.(2009	d.(2009	PROPN
ajfa-5065	315	11	)	)	PUNCT
ajfa-5065	315	12	.	.	PUNCT
ajfa-5065	316	1	impact	impact	NOUN
ajfa-5065	316	2	of	of	ADP
ajfa-5065	316	3	vat	vat	NOUN
ajfa-5065	316	4	reduction	reduction	NOUN
ajfa-5065	316	5	on	on	ADP
ajfa-5065	316	6	the	the	DET
ajfa-5065	316	7	consumer	consumer	NOUN
ajfa-5065	316	8	price	price	NOUN
ajfa-5065	316	9	indices	index	NOUN
ajfa-5065	316	10	.	.	PUNCT
ajfa-5065	317	1	economic	economic	ADJ
ajfa-5065	317	2	and	and	CCONJ
ajfa-5065	317	3	labour	labour	ADJ
ajfa-5065	317	4	market	market	NOUN
ajfa-5065	317	5	review	review	NOUN
ajfa-5065	317	6	,	,	PUNCT
ajfa-5065	317	7	3(8	3(8	NUM
ajfa-5065	317	8	)	)	PUNCT
ajfa-5065	317	9	,	,	PUNCT
ajfa-5065	317	10	17	17	NUM
ajfa-5065	317	11	-	-	SYM
ajfa-5065	317	12	22	22	NUM
ajfa-5065	317	13	.	.	PUNCT
ajfa-5065	318	1	http://dx.doi.org/10.1057/elmr.2009.139	http://dx.doi.org/10.1057/elmr.2009.139	PROPN
ajfa-5065	318	2	poterba	poterba	NOUN
ajfa-5065	318	3	,	,	PUNCT
ajfa-5065	318	4	j.	j.	PROPN
ajfa-5065	318	5	m.	m.	PROPN
ajfa-5065	318	6	(	(	PUNCT
ajfa-5065	318	7	1997	1997	NUM
ajfa-5065	318	8	)	)	PUNCT
ajfa-5065	318	9	.	.	PUNCT
ajfa-5065	319	1	retail	retail	ADJ
ajfa-5065	319	2	price	price	NOUN
ajfa-5065	319	3	reactions	reaction	NOUN
ajfa-5065	319	4	to	to	ADP
ajfa-5065	319	5	changes	change	NOUN
ajfa-5065	319	6	in	in	ADP
ajfa-5065	319	7	state	state	NOUN
ajfa-5065	319	8	and	and	CCONJ
ajfa-5065	319	9	local	local	ADJ
ajfa-5065	319	10	sales	sale	NOUN
ajfa-5065	319	11	taxes	taxis	NOUN
ajfa-5065	319	12	.	.	PUNCT
ajfa-5065	320	1	national	national	ADJ
ajfa-5065	320	2	tax	tax	PROPN
ajfa-5065	320	3	journal	journal	PROPN
ajfa-5065	320	4	,	,	PUNCT
ajfa-5065	320	5	49(2	49(2	NUM
ajfa-5065	320	6	)	)	PUNCT
ajfa-5065	320	7	,	,	PUNCT
ajfa-5065	320	8	149	149	NUM
ajfa-5065	320	9	-	-	SYM
ajfa-5065	320	10	65	65	NUM
ajfa-5065	320	11	.	.	PUNCT
ajfa-5065	321	1	schenk	schenk	PROPN
ajfa-5065	321	2	,	,	PUNCT
ajfa-5065	321	3	a.	a.	PROPN
ajfa-5065	321	4	(	(	PUNCT
ajfa-5065	321	5	2011	2011	NUM
ajfa-5065	321	6	)	)	PUNCT
ajfa-5065	321	7	.	.	PUNCT
ajfa-5065	322	1	prior	prior	ADJ
ajfa-5065	322	2	u.s	u.s	PROPN
ajfa-5065	322	3	flirtations	flirtation	NOUN
ajfa-5065	322	4	with	with	ADP
ajfa-5065	322	5	vat	vat	NOUN
ajfa-5065	322	6	.	.	PUNCT
ajfa-5065	323	1	in	in	ADP
ajfa-5065	323	2	the	the	DET
ajfa-5065	323	3	vat	vat	NOUN
ajfa-5065	323	4	reader	reader	NOUN
ajfa-5065	323	5	.	.	PUNCT
ajfa-5065	324	1	washington	washington	PROPN
ajfa-5065	324	2	dc	dc	PROPN
ajfa-5065	324	3	:	:	PUNCT
ajfa-5065	324	4	tax	tax	NOUN
ajfa-5065	324	5	analysts	analyst	NOUN
ajfa-5065	324	6	.	.	PUNCT
ajfa-5065	325	1	asian	asian	ADJ
ajfa-5065	325	2	journal	journal	PROPN
ajfa-5065	325	3	of	of	ADP
ajfa-5065	325	4	finance	finance	PROPN
ajfa-5065	325	5	&	&	CCONJ
ajfa-5065	325	6	accounting	accounting	PROPN
ajfa-5065	325	7	issn	issn	PROPN
ajfa-5065	325	8	1946	1946	NUM
ajfa-5065	325	9	-	-	PUNCT
ajfa-5065	325	10	052x	052x	PROPN
ajfa-5065	325	11	2014	2014	NUM
ajfa-5065	325	12	,	,	PUNCT
ajfa-5065	325	13	vol	vol	NOUN
ajfa-5065	325	14	.	.	PROPN
ajfa-5065	325	15	6	6	NUM
ajfa-5065	325	16	,	,	PUNCT
ajfa-5065	325	17	no	no	INTJ
ajfa-5065	325	18	.	.	NOUN
ajfa-5065	325	19	1	1	NUM
ajfa-5065	325	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5065	325	21	158	158	NUM
ajfa-5065	325	22	the	the	DET
ajfa-5065	325	23	president	president	NOUN
ajfa-5065	325	24	’s	’s	PART
ajfa-5065	325	25	advisory	advisory	ADJ
ajfa-5065	325	26	panel	panel	NOUN
ajfa-5065	325	27	.	.	PUNCT
ajfa-5065	326	1	(	(	PUNCT
ajfa-5065	326	2	2005	2005	NUM
ajfa-5065	326	3	)	)	PUNCT
ajfa-5065	326	4	.	.	PUNCT
ajfa-5065	327	1	simple	simple	ADJ
ajfa-5065	327	2	,	,	PUNCT
ajfa-5065	327	3	fair	fair	ADJ
ajfa-5065	327	4	&	&	CCONJ
ajfa-5065	327	5	pro	pro	ADJ
ajfa-5065	327	6	-	-	ADJ
ajfa-5065	327	7	growth	growth	ADJ
ajfa-5065	327	8	:	:	PUNCT
ajfa-5065	327	9	proposal	proposal	NOUN
ajfa-5065	327	10	to	to	PART
ajfa-5065	327	11	fix	fix	VERB
ajfa-5065	327	12	america	america	PROPN
ajfa-5065	327	13	’s	’s	PART
ajfa-5065	327	14	tax	tax	NOUN
ajfa-5065	327	15	system	system	NOUN
ajfa-5065	327	16	.	.	PUNCT
ajfa-5065	328	1	report	report	NOUN
ajfa-5065	328	2	of	of	ADP
ajfa-5065	328	3	the	the	DET
ajfa-5065	328	4	president	president	NOUN
ajfa-5065	328	5	’s	’s	PART
ajfa-5065	328	6	advisory	advisory	ADJ
ajfa-5065	328	7	panel	panel	NOUN
ajfa-5065	328	8	on	on	ADP
ajfa-5065	328	9	federal	federal	ADJ
ajfa-5065	328	10	tax	tax	NOUN
ajfa-5065	328	11	reform	reform	NOUN
ajfa-5065	328	12	.	.	PUNCT
ajfa-5065	329	1	mack	mack	PROPN
ajfa-5065	329	2	,	,	PUNCT
ajfa-5065	329	3	c.	c.	PROPN
ajfa-5065	329	4	,	,	PUNCT
ajfa-5065	329	5	chairman	chairman	NOUN
ajfa-5065	329	6	.	.	PUNCT
ajfa-5065	330	1	united	united	PROPN
ajfa-5065	330	2	states	states	PROPN
ajfa-5065	330	3	treasury	treasury	PROPN
ajfa-5065	330	4	,	,	PUNCT
ajfa-5065	330	5	office	office	NOUN
ajfa-5065	330	6	of	of	ADP
ajfa-5065	330	7	tax	tax	NOUN
ajfa-5065	330	8	policy	policy	NOUN
ajfa-5065	330	9	.	.	PUNCT
ajfa-5065	331	1	(	(	PUNCT
ajfa-5065	331	2	2007	2007	NUM
ajfa-5065	331	3	)	)	PUNCT
ajfa-5065	331	4	.	.	PUNCT
ajfa-5065	332	1	approaches	approach	NOUN
ajfa-5065	332	2	to	to	PART
ajfa-5065	332	3	improve	improve	VERB
ajfa-5065	332	4	the	the	DET
ajfa-5065	332	5	competitiveness	competitiveness	NOUN
ajfa-5065	332	6	of	of	ADP
ajfa-5065	332	7	the	the	DET
ajfa-5065	332	8	u.s	u.s	PROPN
ajfa-5065	332	9	.	.	PROPN
ajfa-5065	332	10	business	business	NOUN
ajfa-5065	332	11	tax	tax	NOUN
ajfa-5065	332	12	system	system	NOUN
ajfa-5065	332	13	for	for	ADP
ajfa-5065	332	14	the	the	DET
ajfa-5065	332	15	21st	21st	ADJ
ajfa-5065	332	16	century	century	NOUN
ajfa-5065	332	17	.	.	PUNCT
ajfa-5065	333	1	washington	washington	PROPN
ajfa-5065	333	2	dc	dc	PROPN
ajfa-5065	333	3	:	:	PUNCT
ajfa-5065	333	4	u.	u.	PROPN
ajfa-5065	333	5	s.	s.	PROPN
ajfa-5065	333	6	department	department	PROPN
ajfa-5065	333	7	of	of	ADP
ajfa-5065	333	8	the	the	DET
ajfa-5065	333	9	treasury	treasury	PROPN
ajfa-5065	333	10	.	.	PUNCT
ajfa-5065	334	1	whalley	whalley	PROPN
ajfa-5065	334	2	,	,	PUNCT
ajfa-5065	334	3	j.	j.	PROPN
ajfa-5065	334	4	(	(	PUNCT
ajfa-5065	334	5	1975	1975	NUM
ajfa-5065	334	6	)	)	PUNCT
ajfa-5065	334	7	.	.	PUNCT
ajfa-5065	335	1	a	a	DET
ajfa-5065	335	2	general	general	ADJ
ajfa-5065	335	3	equilibrium	equilibrium	NOUN
ajfa-5065	335	4	assessment	assessment	NOUN
ajfa-5065	335	5	of	of	ADP
ajfa-5065	335	6	the	the	DET
ajfa-5065	335	7	1973	1973	NUM
ajfa-5065	335	8	united	united	PROPN
ajfa-5065	335	9	kingdom	kingdom	PROPN
ajfa-5065	335	10	tax	tax	NOUN
ajfa-5065	335	11	reform	reform	NOUN
ajfa-5065	335	12	.	.	PUNCT
ajfa-5065	336	1	economica	economica	PROPN
ajfa-5065	336	2	,	,	PUNCT
ajfa-5065	336	3	42(166	42(166	NOUN
ajfa-5065	336	4	)	)	PUNCT
ajfa-5065	336	5	,	,	PUNCT
ajfa-5065	336	6	139	139	NUM
ajfa-5065	336	7	-	-	SYM
ajfa-5065	336	8	161	161	NUM
ajfa-5065	336	9	.	.	PUNCT
ajfa-5065	337	1	http://dx.doi.org/10.2307/2553589	http://dx.doi.org/10.2307/2553589	PROPN
ajfa-5065	337	2	zodrow	zodrow	NOUN
ajfa-5065	337	3	,	,	PUNCT
ajfa-5065	337	4	g.	g.	PROPN
ajfa-5065	337	5	r.	r.	PROPN
ajfa-5065	337	6	(	(	PUNCT
ajfa-5065	337	7	1999	1999	NUM
ajfa-5065	337	8	)	)	PUNCT
ajfa-5065	337	9	.	.	PUNCT
ajfa-5065	338	1	the	the	DET
ajfa-5065	338	2	sales	sale	NOUN
ajfa-5065	338	3	tax	tax	NOUN
ajfa-5065	338	4	,	,	PUNCT
ajfa-5065	338	5	the	the	DET
ajfa-5065	338	6	vat	vat	NOUN
ajfa-5065	338	7	and	and	CCONJ
ajfa-5065	338	8	taxes	taxis	NOUN
ajfa-5065	338	9	in	in	ADP
ajfa-5065	338	10	-	-	PUNCT
ajfa-5065	338	11	between	between	NOUN
ajfa-5065	338	12	–	–	PUNCT
ajfa-5065	338	13	or	or	CCONJ
ajfa-5065	338	14	is	be	AUX
ajfa-5065	338	15	the	the	DET
ajfa-5065	338	16	only	only	ADJ
ajfa-5065	338	17	good	good	ADJ
ajfa-5065	338	18	nrst	nrst	ADJ
ajfa-5065	338	19	a	a	DET
ajfa-5065	338	20	‘	'	PUNCT
ajfa-5065	338	21	vat	vat	NOUN
ajfa-5065	338	22	in	in	ADP
ajfa-5065	338	23	drag	drag	NOUN
ajfa-5065	338	24	’	'	PUNCT
ajfa-5065	338	25	?	?	PUNCT
ajfa-5065	339	1	national	national	ADJ
ajfa-5065	339	2	tax	tax	PROPN
ajfa-5065	339	3	journal	journal	NOUN
ajfa-5065	339	4	,	,	PUNCT
ajfa-5065	339	5	52(3	52(3	NOUN
ajfa-5065	339	6	)	)	PUNCT
ajfa-5065	339	7	,	,	PUNCT
ajfa-5065	339	8	429	429	NUM
ajfa-5065	339	9	-	-	SYM
ajfa-5065	339	10	442	442	NUM
ajfa-5065	339	11	.	.	PUNCT
ajfa-5065	340	1	copyright	copyright	NOUN
ajfa-5065	340	2	disclaimer	disclaimer	PROPN
ajfa-5065	340	3	copyright	copyright	NOUN
ajfa-5065	340	4	reserved	reserve	VERB
ajfa-5065	340	5	by	by	ADP
ajfa-5065	340	6	the	the	DET
ajfa-5065	340	7	author	author	NOUN
ajfa-5065	340	8	.	.	PUNCT
ajfa-5065	341	1	this	this	DET
ajfa-5065	341	2	article	article	NOUN
ajfa-5065	341	3	is	be	AUX
ajfa-5065	341	4	an	an	DET
ajfa-5065	341	5	open	open	ADJ
ajfa-5065	341	6	-	-	PUNCT
ajfa-5065	341	7	access	access	NOUN
ajfa-5065	341	8	article	article	NOUN
ajfa-5065	341	9	distributed	distribute	VERB
ajfa-5065	341	10	under	under	ADP
ajfa-5065	341	11	the	the	DET
ajfa-5065	341	12	terms	term	NOUN
ajfa-5065	341	13	and	and	CCONJ
ajfa-5065	341	14	conditions	condition	NOUN
ajfa-5065	341	15	of	of	ADP
ajfa-5065	341	16	the	the	DET
ajfa-5065	341	17	creative	creative	ADJ
ajfa-5065	341	18	commons	common	NOUN
ajfa-5065	341	19	attribution	attribution	NOUN
ajfa-5065	341	20	license	license	NOUN
ajfa-5065	341	21	(	(	PUNCT
ajfa-5065	341	22	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-5065	341	23	)	)	PUNCT
ajfa-5065	341	24	.	.	PUNCT